|
<br />...
<br />o
<br />3
<br />~~ f? .~
<br />,~~'~
<br />~'
<br />~"~"e")
<br />~t~' L,'J
<br />~~
<br />\' ~
<br />
<br />
<br />t.~.
<br />'u-' .
<br />"
<br />
<br />'i
<br />::011
<br />ca
<br />I
<br />-?-
<br />
<br />Excerptl From Internal Revenue Code
<br />Sec. 6321. Lien For Taxes,
<br />
<br />If Iny plrson lIabls to pay any tax neglects or refusee 10
<br />PlY Ihe lime afl.r d.m.nd, th. amounl (Including any Inler-
<br />III, addlllonal amount, addlllon to IIX. orBlltlsabl. pe!'llly..
<br />tog.th.r with any CO.IS Ihll mlY. Iccru. In .ddlllon Ih.reto)
<br />shin be I lI.n In lilior 01 lhe United Stat.. upon all property
<br />Ind rlghls to property, whlth.r rail or p.reon.I, belonging
<br />10 IUch person.
<br />
<br />Sec. 6322. Period Of Lien,
<br />
<br />Unlen anotllir "dllatls; sPaClfltally tlxed by law, Ih' ~lai1'
<br />Impol.d by secllon 6321 shall arise allhe lime Ihe assessmenl
<br />II made and shall continue until the liability for Ihe amounl so
<br />ISS.lIed (or. judgm.nt agalnsllh. laxpay.r arising oul of
<br />such lIablllly) Is satlslled or becomes un.nforceable by reuon
<br />or lepse of time.
<br />
<br />Sec. 6323. Validity and Priority Against
<br />Certain Persons.
<br />(I} Purchallr'I, Holdel'l Of Security In.
<br />t.relb, Mechanlc'l L1enol'l, And Judgment
<br />L1.n Credllol'l. - The lien Imposed by section 6321 shall
<br />not be vllld IS ag.lnsl any purch.ser, holder at a s.curlly
<br />Inl.r..I, mechanic's lienor, or judgment i1en crsdltor unlll nollcs
<br />Ih.reof which meets the requirements 01 subsection (f) has
<br />been flied by the Secretary.
<br />
<br />If) PIece For Filing Notice; Form.-
<br />
<br />(1) Place Far Filing - The notice referred 10 In sub.
<br />_lion (a) shall be flied.
<br />(A) Under Slate Laws
<br />(I) Real Properly. In the case of real property, In ons
<br />oHlce wllhln the State tor the county, or other governmental
<br />sublllillslon), as ~"IOnalcd by the la~s of such State, In
<br />which the prop.rty sublectlo Ihe lien Is situated: and
<br />(II) P.rsonal Property . In fhe case at personal
<br />PfOp.rty, wh.lh.r l.nglble or Intonglble, In on. olflce
<br />wllhln the State (or the counly, or other governmental
<br />subdivision). as designated by the laws of such State,
<br />in which lt1e property sublecl 10 Ihe lien Is sllulled:
<br />or
<br />(8) With Clerk 01 DISlrlct Court. In the olllce 01 the clerk of
<br />the Unlled Stlfes dlslrict courl tor Ihe ludlclal district In whiCh
<br />the properly sublectlo lien Is sllualed. whenever fhe State has
<br />nOl by law designated one oWce whiCh moelS the reQulremenls 01
<br />subparagraph lA), or
<br />(C) Wllh Recor~er Of Deeds 01 The Oislrlcl Of Columbia. In
<br />the ofllcl ollhe Recorder 01 Deeds 01 the DJSlrlc! of Columbia, II
<br />tne properly sublect 10 Ihu lien 's ~Itualed In "" ')15111cl of
<br />ClIjIll!.\bl... j r I
<br />
<br />L
<br />
<br />z
<br />0
<br />....
<br />-. ..
<br />n ~ 0:)
<br />CD CO
<br /> ../\
<br />cO" . . ""'...j c_
<br />'XI. ~. c:::
<br />: !'!"It I'! \'" ....-
<br />. t,.~
<br />-I ~ \.. I"'J
<br /> . . t.C
<br />. 0 II
<br />..." q.
<br />M r'
<br />0 . ""', :t::>'
<br />r- ,." t~ ::.!:'
<br />"
<br />-. ::l LD
<br />CD ~ ~~
<br />~ 'iI. c...v
<br /> \.. J::f:) y
<br />
<br />I
<br />g:
<br />ii'
<br />I
<br />
<br />. ,
<br />
<br />-
<br />CD
<br />
<br />-
<br />!!L
<br />
<br />,IJ. I,
<br />ill 9.
<br />
<br />'__ l!: ; '.'
<br />
<br />(2J Sltils Of Property Subject To Lhin . For purpoiel of
<br />paragraphs (t) and (4), property shall be deemed to be situated.
<br />. (A) ROll Property . In the cUeo! real property. al.lb
<br />phyalcallocltlon; or .'
<br />(el Perlonal Property. In.thaClH'ofplflOnal propsrty.
<br />wh.ther tanglbl. or Intanglbl., II tha resldlllCl of \hi
<br />...~ply..r IUhell!Delht nollClof 1I",IIIUIlf. .' . .'.
<br />~or p!UflOsn 01 parlllrsph(2) (e), the rllldance of I corporation
<br />.or partri.rehlp .hall bede.m" 1.0 be thepllce II whlChlht
<br />pftriCIP11 execullva office oftltl bullnul II located, and tIta
<br />rllldenc. of I topey.r WhOH rnld.nce Is without thl United
<br />Slates shall be deemed 10 be In Ihe Dlllrlct of Columbia,
<br />.' . . (31 Form . 1111 form and contenl of." tlti .110b '.
<br />,. raferrlll 10 In sull,l~lon. (I) Sl\lll be pr~,lbIl\,1!Y jlhl
<br />, See'iebry. Such nbUte shaft Iie'valld nOIWIII1I..nlllnO int .
<br />olh.r provision 01 law regarding the form or conl.nl of I
<br />nollce of lien,
<br />
<br />Note: See section 6323(b) for protection for
<br />certain interests even though notice of lien
<br />Imposed by section 6321 is filed with respect
<br />to:
<br />
<br />1. Securities
<br />2. Malar vehlclee
<br />3. Personal property purchased at relall
<br />4. Personal property purchu.d In cuual sale
<br />5. P.rsonal property lubJected to pOII.SSOry 1I1r.
<br />6. Real property IIX and IpeCll1 "sellm.nlll.nl
<br />7. Resldenllal property lubject 10 a mechlnlc's
<br />lien lor certain repairs and Improv.m.nts
<br />6. Attorney's l1.nl
<br />9. Certain Insurance contractl
<br />10. Psslbook loans
<br />
<br />(g) Reflllng Of Notice. - For purposes of Ihll
<br />secllon .
<br />
<br />(I) General Rule. - Unless notice of lien Isr~fIIed I~
<br />the manner prelcrlbed In paragraph (2) during lhe required
<br />rellllng period: such notlcl olll.lllhl/l b. trelted 81llll1d on th,
<br />dlte oIYwhlch It II tiled (In accordance with lubsectlon (O)lner
<br />the explrallon 01 luch retlllng p.rlod.
<br />
<br />(2) Pllce For Filing. - A nollc. or lien r.fII.d
<br />durino the required reflllng perlodlhlll bq efflCllve.only-
<br />(A) If.
<br />(I) such nollce Df lI.n II r.tIIed In the ottlce In which the
<br />prior no lice 01 lien was tiled, Ind
<br />(II) In thl cale of real properly, thl lact of reflllng Ip
<br />entered and record.d In an Index to lhe exlant requlrld by
<br />subsection (f) (4), and
<br />(8} in any clle In whloh, 90 days or mare prior 10 Ihl date
<br />of a r.lll1ng 01 notice at lIell Uridtfslibparagraph (AI, Ihe
<br />
<br />L-
<br />
<br />'-
<br />
<br />cJ.
<br />oy
<br />lD
<br />
<br />I,' f I
<br />
<br />.h (J')! "bi' (.
<br /><:> -I
<br />C ';l>
<br />-.- ~
<br />::::im
<br />,.. ....0
<br />.d-"
<br />-r1z
<br />.:I: r.1
<br />>OJ
<br />r~
<br />r ~ .ir.~ ~
<br />::r. :3 ::s ='
<br />
<br />
<br />,~~ 'M~
<br />
<br />zg'
<br />.PI
<br />Ii
<br />. lit
<br />
<br />
<br />f
<br />it
<br />a
<br />f
<br />eo' .
<br />
<br />.. (r :- ~ l-H~i .':.:. J .~j l-: 11. '< . .'
<br />secrellry recelvsd WrfIten Information (Intlta _
<br />prescribed In regulations Iss.-I by l1li StcrIIIry)
<br />concenilna a cIIana.ln l1li \IllpIjII'1 tIIIdtncI. If alllltll:8
<br />olluch lIan II aIIo t111d In ICCOrdanclIlIItII aubHcIIDlI (f) In
<br />. tIta SlIlIln whlcllluclll1lldlllCllllocltld.
<br />
<br />(31 Requlrld ReftIng PIIIod..- In 1111 ,_
<br />01 Iny notice of IIl1l,tIlI tsrm "rIQu1rld !IfIfIng JIIIlOd" __-
<br />(AI tltl One.yllrIlIrlo11l11l1ll11130 c1Qnfllrllll uplrlllDII
<br />of II yelrll aftIitllt dati of tIta ....-nt of 1111_ IIId
<br />(e) tlte one-yelr period IlIdIng IIItIIllllaplratlon oil YIIrlI
<br />alter tltl clole ollht pflCldlng raqulrICI ralIRna PlrIod for
<br />such notlc. olll.n. .~
<br />
<br />- S~c. 6.1i5: r Reifase Of i lien Or
<br />
<br />Discharge Of Property.
<br />
<br />(a) R..... Of LIen. - SulIjact 10 IUCII
<br />regulallons as tit. secretary may prascrilla. 1111 SIcraIIry .....
<br />Issu.1 certlflclle of rei.... of Il1r llIn IIIlpOIId wllII reapICIlD
<br />any Inlemal reYll1ua tax not later IIIan 31 daya atIIr l1li day on
<br />whlcll.
<br />(1) L1ablflly Satisfied or Unenlor;eabl, - TIll Secretary
<br />flndllhlllh.Uablllly for tha amount asseaad.\oflI1IIIr wllII all
<br />Inlernl In r"pect Ihereof. hu been fully IItIstlId or bu
<br />become 1IIOIIIy unenforceabl.; or
<br />(2) Bond Accepted - ThI"ls furnished 10 tlte SecreIIry IIId
<br />accepted by him I bond IlIalls conditioned upon tIte paymant 01
<br />the amounl ullllId. toglther witb III Interest In fIIPIC\
<br />thereof. within tIta lime prescribed by law (Including Illy
<br />axlenslon of such 11m.). Ind Ihllls in acconlance witb SUCh
<br />requlrem,nll relating to Ilrms, concIltions. andfDlm of Illlbonc1
<br />and sur.1I11 tltereon. as may be apeclfied by sucll regullllons.
<br />
<br />Sec. 6103. Confidentiality and Dis-
<br />closure of Returns and Return In-
<br />form"tion.
<br />, . ,(II), P.~'iot CertIIn R.tumllnd
<br />... Relurn Info~~on For To Admlnlltrltlon
<br />Pu'rPOM"''':'.. '.
<br />
<br />(2} Dllclosure 01 amounl 01 OulSlandlno fI.n. .111 nollcea!
<br />lien hIS been lIIed pursulntlo section 6323(1), thelmount at tIl.
<br />outstlndlng obligation s.cur.d by such flen may be dlsclOHd lD
<br />any person who lurnlshessatlslsctory wnllen evldance IlIaI he
<br />has I rlghl In th. property SubJlC1 to such lI.n or (nlends 10
<br />Dblaln a "gM In such property.
<br />
<br />~
<br />
|