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<br />Excerpts From Intem.1 Revlnue Code
<br />Sec. 6321. Lien For Taxes.
<br />
<br />If Iny plllon IIlble 10 pay any I4x n'oleCIS or reful'lto
<br />PlY the lam. liter d.mand, the amounl (Including any fnllr-
<br />Ill. addlllonallmounl, addlllonto 111., or alsenabl. penalty.
<br />looeth.r with any .CostllMtmay accrue In addlilon th.relo)
<br />Ihlll be I lI.n In flvor 01 tI1I United StatlS upon III property
<br />Ind rlohll 10 property, wMthei rill or p.rlonal, belonolng
<br />10 such perlon.
<br />
<br />Sec. 6322; Period.of Lien.
<br />
<br />Unl.11 anoth.r dale II specifically flT.1II by Ilw. IIle lI.n
<br />Impond by I.ctlon 6321 ~hall arls. It the time Ih. ....Slm.nt
<br />Is mad. end shall conllnu. unlllth. liability lor lhe amount 10
<br />....SI.d (or a judgment agalnll \he wpayer arising oul of
<br />auch lIablllly) Is salllfilll or beeomes unenforceabl. by reason
<br />of Ilpu 01 lime.
<br />
<br />Sec. 6323. Validity and Priority Against
<br />Certain Persons.
<br />(a) PUrchIUf., Holdtl1 Of Security In.
<br />ttmtt, Mechlnlc'. L1enora, And Judgment
<br />Lltn Creclltol1, - The lien imposed by seellon 6321lhall
<br />not be valid as Igalnsl Iny purchaser. holder of a security
<br />Inllr"1. m.chanic's lienor. or judgment lien creditor until noflce
<br />!hereo' which meets Ihe requirements 01 subsecllon (I) h.s
<br />been rued by the Secretary
<br />
<br />(I) Place For Filing Notice; Form.-
<br />
<br />I t) Place For Filmg . The nollce reterred to In sub.
<br />section (a) Ihall be flied.
<br />(A) Under Stal. Laws
<br />ill Alii Prop.rty . In the cue 01 real property, In one
<br />olflc. ~lIhin the SI.t. (or the county. or olher gov.rnmenlal
<br />subdlVlllon), IS d.'lgnated by Ihe laws 01 such Slale, In
<br />which Ih. properly subjecl \0 the lien 15 situated; and
<br />(II) Person'l Property . In Ihe case 01 personal
<br />proptrty, whtlher tsngible or Inllnglble. In on. offlc.
<br />WIthin the SIal. lor lhs county. or other governmental
<br />lubdlvlsIOn), as deslgnaled by the lawl 01 such Slate.
<br />In whiCh Ihe property 5uDlecl 10 the lien IS sltualed,
<br />or
<br />(9) Wilh CI.rk Of 01511101 Court. In Iho olflce at the clerk at
<br />th. UOlltd Stites di5tllCI courllor the ludlclal dlstrlclln which
<br />lt1t property sublecl to Ite" IS sltu"led. wllenev.r the Slate hn
<br />nOI by raw dUlg"ated one oltlce whlell meel5lhe reQullcmenls 01
<br />sublJarlgraph fAI. or
<br />ICI With Recorde, 01 ')oed! 01 fI,. Ol~t"ct 01 Columb,a . In
<br />IhfOfflee ot 1he Reeolde, or Oeed! of Ihe OIWlct 01 Colurnltla II
<br />fhtl p,opertv 5!llwH:I 10 "l\" il"" " liltIlBI4l(1 If' "'" r"','r r:' n1
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<br />(2)'"Slluj 01 Property SubJ.ct To lI.n - For purposes of
<br />paragraphs (1) Ind (4). property Ihall be domed 10 be lllulled 0
<br />(A) R.IIProperty. In Ihl ell. of rell proptrty. .t III
<br />phyalClllocatlon; or
<br />(8) PeraonllProperty . In tI1I CIII of pmonll property,
<br />whelh.r IIllQlbl. or InllllQlbll, It Ihl rnldlnee of lilt
<br />lIxPly.r .t thttiltllltll notice 01 1I..n I. .f11Id.
<br />For purpOS" 01 paraatlPh (2) (B), lilt raldlnee of I corporltlon
<br />or plrtnershlp Ihlll bedHmed 10 be lilt pllce.11 which tilt
<br />principII .xecutlv. offici of lfle. bulll1lll II loceled, and lilt
<br />Ielld.nee of I taxply.r who.. re.ldlnce II without th. Unlled
<br />Slim 'hili be dlllmed 10 be In the OlslTlCl 01 Columbll.
<br />I .{3J Form . lilt..; form j and. content of.tht notice
<br />r,f.rred to In lubs.cllon (I) lhall be pl..crlbed by the
<br />Secr'llry. Such notice Ihlll be valid nOIwI\hellndlng Iny
<br />olller provl310n of law regarding Iha form or conl,nl of .
<br />notice 01 lien.
<br />
<br />Notl: See section 6323(b) tor protection for
<br />certain Interests even though notice of lien
<br />I mposed by section 6321 Is tiled with respect
<br />10:
<br />1. Sicurlll..
<br />2. Molor v.hlcl.s
<br />3. P.rsonll property purch...d al rellll
<br />4. Plrlonll proptrty purcftll.d In casualllle
<br />5. Perlonal proPlrty subjecled 10 pOlllnory lI.n
<br />S. Aeal property lax and special ul.alm.nt lI.nl
<br />7. Aesldentlal property lubject 10 . m.chanlc's
<br />lien lor c.rtlln r,pllrs and Improvem.nts
<br />S. AlIoln.y'llIens
<br />9 Certain Insurance conlr.cls
<br />10. Passbook loans
<br />
<br />(gj Reflllng Of Notice. - For purpos'l of thll
<br />secllon .
<br />
<br />(1) General Rule. - Unleas nollce of lien Is r.lII.d In
<br />Ih, manner pr.scrlbed In partgr.ph (2) ~urlne the "qulred
<br />rerlllng p.rlod, suCh nollc. 01 l1.n1lhllll be tr.ll.d II IlIed on Ihl,
<br />dat. oITwhlch It Islll.d (In .ccord.nc. with subsection IIll .h.r
<br />th' .Kplr.llon of IUCh r.,lllng ptrlod.
<br />
<br />(2) Plecl For Filing. - A nollc. 01 lI.n rellllll
<br />dUllng the r'Qulred r.,lllno period Ihall be enetliv. only.
<br />(AliI.
<br />III such nollc' of lI.n Is r.lII.d In the olflce in which lhe
<br />prior nollce 01 lien was lIIed, Ind
<br />(II) In th. ClSe 01 real proptrty, lhs facl 01 retlllng II
<br />entered and r.cord.d In .n IndeJ 10 the ul.nt I.Qulred by
<br />subsection, 10 14), and
<br />(8) In any CII! In which, 90 d'YJ Qr mar. pllor '0 Ihe d.,S
<br />01 . "lIl1ng 01 nollc. 01 II." under subplr.graph fA) ttlt
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<br />SecmIry rtCIlvad wrlttenlnlormaUon (In tf1j. ~
<br />prescribed tn ragUlattOfll IIIUId by .1111 .SIcrtIIIy)
<br />concernIng. cltllllllln thllIxpQIr'l ~ II. natIca
<br />01 .uch ""'1'1110 flied III 1CCIIId_ w1t111U11i1ct1on (f) In
<br />tilt Stili In which IIICIl raId.a 1I10C11td.
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<br />(3) RlllulJld Rilling PIrIod. -In du_
<br />of Iny nollce of 1I1l1.lhlIlImI "IIquIrtd rIlIlJna PIriod".....
<br />(A) lhe on..y.. perlCKI andIlIIl3I ClIyIIllIr till upirIIIDn
<br />of e YUrllfter thl dill of 1111........, at "" lIX.lIId
<br />(8) the on..yur pirlod andlllll wI1IIlIIIupirllkln ate,...
<br />Ifter thl CIOII of the precldlng IlQUIIIlI rIlIllng PlIr10d for
<br />luch nollce II lien: . I i
<br />
<br />Sec. 6325. Release Of lien Or
<br />
<br />Discharge Of Property.
<br />
<br />(I) R..... Of LIllI. - SlIIljIct III u:tI
<br />regul.tlona u IhlI Sec:ratary may PrtICrlbt.IIII SIaIlIry IIlIII
<br />Inu. I certlflcete 01 rel_ 01 IIIJ IlIn In\pOIId willi fIIIIICt III
<br />any Intemal rav,nutllx noll_ tllIn3I dayllllIr l1li day on
<br />which-
<br />(1) L1.blllty SltI.Oed or UrlInton:IabII . ThlliIcrtIary
<br />IIndllhlllh.lI.blllly for tI1IlIlIOIIlt 1IIIIIId.1ogIIIIIr willi d
<br />Interell In mptet th.lIOf. hu been fully 1I1IIftIdDl' 1111
<br />becoml 11g111}' ulllnlorcnbll; or
<br />(2) Bond Acctpttd .llItre I. furnilbtd IIIIhlI SIcrttIry IIId
<br />accepled by him I bond that II COIIdltloned upon IIIIl11\'l1*l1 of
<br />lhe Imount ....IUd, logetflar wItII all lntartat in IIIfIICt
<br />lhllreof, within lilt lime lIrncribtd by law (Including any
<br />..t.nllon 01 such tlm.), .nd thlt f. In acconllnca with sllClt
<br />raqulr.monla r.I."ng 10 terml, COIIdlllons.1fId Ill"" of IhlI tiond
<br />IfId lurlllt. th.reon. al m.y be apecllied by such "IIulIIlons.
<br />
<br />Sec. 6103. Confidentiality and Dis-
<br />closure of Returns and Return In-
<br />f.QrmaUon.
<br />.lkl: DbclOIu,. . of Clrllln RItuNIIId
<br />Rllum Inlormlllon For Tu Admlnlalrltlon
<br />PurpOin: _! ,
<br />
<br />(2) Dlsclosur. or amount 01 OU111.ndlng lI.n. ." I na1iC1 ot
<br />IIln has been fll.d pursulnt to 18CIlon 6323(1). lhl .mounl otllle
<br />oUllllndillQ obllg.lIon Steured by IlICh lI.n may be lilKIOIICl to
<br />Iny person WhO furnilhes satlslactory _rill.n .vidtfICIltIIl lit
<br />has I right In the properly subject to such tlen or Intendl 10
<br />obllln I right In SUCh property.
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