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<br />Excerpt. From Internal Revenue Code
<br />Sec. 6321. Lien For Taxes.
<br />
<br />If any person liable to pay any tax neglecls Dr reI uses to
<br />,pay lhe same aller demand, the amount (Including any Imer.
<br />tit, additional amount, addition to lax, or assessable penalty,
<br />together with any cosllthal may accrue In addll/on Iherelo)
<br />ehall be a lien In lavor 01 the Unlled Stales upon all property
<br />and rights to property, whether real or personal,belonglng
<br />to such person,
<br />
<br />Sec. 6322. PeriodrOf Lien,
<br />
<br />Unless another date Is specifically llxed by law. the lien
<br />Imposed by section 6321 shall arise allhel/melhe assessment
<br />Is made and shall continue until the lIablllly lor lhe amount so
<br />assessed (or a judgment agalnsl the taxpayer arising out of
<br />luch liability) Is satisfied or Decomes unenlorcaable by reason
<br />of lapse of time,
<br />
<br />Sec. 6323. Validity and Priority Against
<br />Certain Persons.
<br />(a) Purch..er'., Holders Of Security In.
<br />terllts, Mechanic'. L1enol1, And Judgment
<br />Lien Creditors. - The lien Imposed by section 6321 shall
<br />not be valid as agalnsl any purchaser, holder 01 a security
<br />Interesl. mechanic's lienor, or Judgment lien creditor until nol/ce
<br />thereol which meels the reQuiremenls of subsection (0 has
<br />been tiled by Ihe Secrelary,
<br />
<br />(f) Place For Filing Notice; Form.-
<br />
<br />(1) Place ~or Filing. The no lice refelred 10 in sub.
<br />section la) .hall be llled .
<br />(A) Under Slale Laws
<br />(I) Real Properly. In fhe case of real properly, In one
<br />office wilhin lhe Stafe lor Iha county, or othar governmentll
<br />aubdl~lslOn), ill deslgnalad by the laws of such State, In
<br />which the proPfrly subjaclto ItIB Ilan IS sltualed, and
<br />(i1) Personal Property . In the case 01 peraonal
<br />proPfrly, whether langlble or Intenglble, In one office
<br />within the Stale (or Ihe county, or olher governmental
<br />subdivlsionl, as oeslgnated ~y Ihe laws Of such State,
<br />rn whrch the properly SU~lect to Ihe lion IS sltuafed,
<br />or
<br />(0) With Clerk Of Olsfricl Courl . In the office of the clerk 01
<br />Ihe Unlled Slates diM"':! collrt for Ihe iudlclal dlslnct In WhiCh
<br />Ihe oreperly sublecl10 lien 15 sllualed, whonever the Stata has
<br />nOI by law des/gnalM ono olllce WIlICIl meel! the reQulremenlS of
<br />~ubpa'~g'aph (AI, or
<br />tC, With Recoroer 01 Deeds 01 rho Dlstnct 01 COlurn~la . In
<br />rhe offlcs oftha Rocorder nf Deeds ofthe Olstrlcl of Columbia, I'
<br />tho propcr1y ~wb'l1c' 10 flIt! lien 19 SlttJilll!t1 In PH! Ol~'r'cl 01
<br />Colum~la ,
<br />
<br />Entered as Document.-...
<br />88-- 10:'3682
<br />Granter r-
<br />~~::. ~~;ri~mo
<br />.,' 'SJATE OF" rA~~p-~,-~.'KAJ.SS~ it~',
<br />COUNT'iOF HAL~.; ~")'-l';"I'C',
<br />,I,
<br />'88 JUL B AN 1009
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<br />(2) Situs Of Property Subject To Usn . For PUrpOSIl 01
<br />paragraphs (1) and (4), property shall be deemed to be sllulted -
<br />(A) Real Property . In the case 01 rell property, II III
<br />physical location; or
<br />{O) Personal Property. In the canol paflonol property,
<br />whether Isnglbls or Intangible. at the re.ldencs 01 the
<br />taxpayer at the time Ihe notlca 01 lien 1111Ied,
<br />For purposes 01 parsgraph (2) (B), the rllldence 011 corporation
<br />or partnerShip shall be deemed to be lhl place at which Iht
<br />prlnclpal axecutlvs office 0; ths buslnlill II located, and Iht
<br />residence 01 a taxpayer whose relldence II wlthoullhe United
<br />Slalll shall be deemed 10 be In the Dlelrlcl 01 Columbll,
<br />, (3) Form . Th~ .fonnE Ind ,conlenl 01 JhI. ~nollCl I
<br />relerred 10 In lubsectlon (I) shall be prllcrlbed by lilt
<br />Secrelary, Such nollce Ihall be valid notwlthslandlng any
<br />olher provlllon 01 law regarding the lorm or content 01 I
<br />notice 01 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, Metor vehicles
<br />3, Personal property purchaeed al rellll
<br />4, Personal proporty purchased In casual sale
<br />5. Personal proPfrty subJecled to possessory lIeh
<br />6, Real properly lax and special assessmenlllens
<br />7, Re~ldsntlal property subleCllo a mechanic's
<br />lien lor certain repairs and Improvements
<br />8, Attorney's liens
<br />9, Cerlaln Insurance contracts
<br />10, Passbook loans
<br />
<br />(0) Reflllng Of Notice. - For purposes 01 thll
<br />secllon .
<br />
<br />11) General Rule. - Unless nollcs of lien Is rellled In
<br />the manner prescribed In parlgraph (2) during the required
<br />rellling period, such notice of lIen'shlll be trealed 1I111ed on th,
<br />deta on'whlch It Ie flied (In accerdance with suhsectlon (I)) aller
<br />the expiration of such rellllng period,
<br />
<br />(2) Place For Filing. - A notice 01 lien IIflled
<br />during the required rellllng period shall be slfeclIve only,
<br />(A) If.
<br />II) such notice of lien Is rollled In the olllce In which the
<br />prior notice Dillen was flied, and
<br />(II) In lhe case of real property, the facl 01 roflllng II
<br />entered and recorded In an Indu 10 the ex lent required by ,
<br />subseclion If) (4), end
<br />(8) In any cese In which, 90 oays or more prior 10 Ihe dele
<br />at a ,ellllng of notice of IIsn under Bubplregrlph IAI, the
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<br />Secrelary rBCtllved wrlllen Information {In the'mllllllll'
<br />prescribed in regulations Inued by 1lIe, ~
<br />concerning a chlnge In the taxplyer'1 mldence.1f IllIIllllit
<br />olluch lien 111110 flied In Iccordlnce with lubul:tJ1iIi (I) in
<br />!hI 51111 In whil;/1luch relld_lIlocatllf.-
<br />
<br />(3) Requlrtd RIfling PtrIod. - lntha CUI
<br />01 any nol/ce olllln, the tann ~requlred rell11ng perlod" 1IlIII\I-
<br />(A) the one.yelr period ending :II dlY' aflIr tile upirItlon
<br />016 yeare alter Ihe dlte of the ......maid afllle taX. and
<br />(B) Ihl one-yearperlodendfnll withthtaxplratlonollyalll
<br />liter the clole 01 !he precedlng requlrld ""ling period for
<br />such notlc. Glllell, ; - So f 1.1 ~ ' f
<br />
<br />Sec. 6325. Release Of lien Or
<br />
<br />Discharge Of Property.
<br />
<br />(II R..... 01 Utn. - SUbjlCl to IIICII
<br />regulatlonl al the Secretary mlY pl'llClibl. tha SecntIry sIlaIl
<br />IlIue I certlllcate 01 reloasa ollny IIln Imposed wtthtl8JllCttD
<br />Iny Inlemal revenue tax not liter thin :II days aftar the day on
<br />which-
<br />(11 Lllblllty SII/slled or Unenlllrceable - The Secrt1lly
<br />Ilnd.that thellablllly lor lha amount 1IIIIIId, tagltller willi'"
<br />Inler.11 In respect thereol. hax been fully satllfied or hII
<br />become legally unlnlorceabll: or
<br />(2) Bond Accepled. Thlre Illumllhad to IlIe SecrelIry and
<br />accepled by him I bond Ihat Is conditioned "pon the payment 01
<br />Ihe amount assessad, loglther with all lnlarlst in respect
<br />thereol, within the time prescribed by taw (Including any
<br />extension 01 suCh lime), Ind IhallS In accordance with suell
<br />requirements relallng 10 terms, conditions. and form DIllie lIond
<br />and sureties Ihereon, as may be speclflad by Suellllllulllions.
<br />
<br />Sec. 6103. Confidentiality and Dis.
<br />closure of Returns and Return In.
<br />I fo!.mattO,n.,
<br />, (k) ,DIICIOIU"', of eertlln Rltul'llllftd
<br />, pR~tum lnf~"1!..ron For To Admlnlalrltlon
<br />urpo.... -
<br />
<br />(2) Disclosure 01 amount of outstlndlng lien. -Ila nOlice 01
<br />lien has been tiled pursuant 10 seClIon 6323fl1, the amount 01 the
<br />outslandlng obllglllon secured b~ such lien may lie cllaclOMd to
<br />eny person who lurnlslles sallslactory written evldenca t!lat he
<br />has 8 right in 'he property sublect 10 such lien or Intends 10
<br />ebtelh a right In such pro~ny
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