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<br />Excerpt. From Internal Revenue Code
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<br />Sec. 6321. Lien For Taxes,
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<br />11 any person liable 10 pay any lax neglects or refuses 10
<br />pay Ihe same after demand. Ihe amounl (Including any Inler-
<br />esl, additIonal amounl, addition to lax, or assessable penalty,.
<br />together with any cosls lhal may accrue In addition Iherelo)
<br />shall be a lien In favor ollhe United States upon all property
<br />and rlghta 10 property, whether real or psrsonal, belonging
<br />10 such person,
<br />
<br />See, 6323, Validity and Priority Against
<br />Certain Persons.
<br />(a) Purchaaer'., Holders Of Security In-
<br />terelll, Mechanlc'l L1enors, And Judgment
<br />Lien Creditors. - Ths lien imposed by section 632t shall
<br />not be valid as agalnsl any purchaser, holder 01 a security
<br />Inleresl, mechanic's lienor, or judgment lien creditor unlll notice
<br />Ihereol which meelS the requirements of subsecllon (f) has
<br />been lIIed by the Secretary,
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<br />(f, Place For Filing Notice; Form.-
<br />
<br />(1) Place For Filing - The notice referred to on sub.
<br />sacUon (a) shall bellied.
<br />(A) Under Srate Laws
<br />(I) Real Property. In rhe case 01 real property, In one
<br />olllce wilhin tne State (or the county, or other governmenlal
<br />subdlYlsion). as designated by rhe laws of such Slate, in
<br />whl'h Jhe property sU/lJeclto lhe lien Is slluated; and
<br />(lb ~ersonal Property , In the case 01 personal
<br />properly, wMther lenglble Dr Intangible, In one DUlce
<br />wilhin the Stale (or the county, or othsr goyernmental
<br />subdivision!, as deSignated by the laws of such Stale,
<br />In which the property Subject to 'he lien IS sltuBted;
<br />Dr
<br />(8) Wllh Clerk Of Omtrlct Court. In the olflce of the clerk of
<br />the Unlled States district court for Ihe judicial dlsl/lct '" whIch
<br />the property subjact to Iten IS situated, wh~never the Stale has
<br />nOI by law deSIgnated Dna ol1lce which meets the reQu"emonts 01
<br />subparagraph (AI, Of
<br />IC) With Roco/del 01 Deeds 01 rha 015111ct Of Columbls . In
<br />the otrlce 0' the Recorder 0' 08edS or Ule Olstrlcf of Columbia, II
<br />Ine property r;lJhlPr.l 'n tilt'! linn I~ "lflJaten In 'IW ')I!;lrlct 01
<br />Columbia
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<br />fnrered as Ooc~r NO.
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<br />.88- 103684
<br />Grantor' ~ '
<br />~:rfte1 . '~mo
<br />STATE OF NE8HASKA) cg C
<br />COUt~r( OF HALL ' ),".. _:1
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<br />~B8 JUL . B A'tr:IO':, 0:9' :' ,:,
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<br />(g) R,tlllng 0' Notice. - For purposes 01 Ihls
<br />section.
<br />
<br />(1) General Rule. - Unless notice Dillen Is rellled In
<br />Ihe manner prescribed In paragraph (2) during Ihe required
<br />rellllng psriod; such notice 01 lien shall be treated asllled on Ihe
<br />date orrwhich ills lIIed (In accor~ance",lth subsecllon (f)) after
<br />Ihe explrallon 0' such rellllng parlod, ' ,,' , '
<br />
<br />(2) Place For Filing. - A nollce 01 lien reWed
<br />during Iha raQulred rellllng period shall ba ellectlve only.
<br />(AlII. "
<br />(I) such notice of lien IS relned In Ihe otlle! lh which the
<br />pllor notice of lien was lIIed, and
<br />(II) In Ihe case of real property, Ihe lact 01 rellllng Is
<br />enlered and recorded In an IndeK 10 Ihe eKlent required by
<br />subsecllon (I) (41, end
<br />(8) In any case In which, 90 days Dr mors prior 10 the dele
<br />01 e rellllng 01 notice 01 lien under subparegmph (AI, the
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<br />(2) Situs Of Property SubJect To lien - ~r ,purpoll8 01
<br />paragraphs (1) and (4), property shall be deemed to be ellulled.
<br />(A) Real Property . In the cue of real property, at III
<br />physlcalloCltlon; or
<br />(8) Personal Property. In the UII 01 paraonal proparty,
<br />whelher langlble Dr Intangible, al the realdenc:a of the
<br />taxpayer at the time the nollce of lien 1111Ied. (3) Requllld Rifling PIIIod. _ 11\1111 l:1li
<br />For purposes 01 paragraph (2) (B), the residence of I corporation 01 any notice of 11l1li, tht linn "nQulrld flflllng partDd"_-
<br />or partnership shall be deemed to be lhe place at which !hi (A) the one-year parlod encIIng 30 day..'. III txpImion
<br />principal axacutlve office of the business Js loc:ated, and !hi 01 6 yeall after the dall at III -.nIIIIt at!hl1al. IIlIl
<br />residence of a laxpayer whose residence la without the United lB)lheon..yearplriodlllldlngwltll1hluplrdonatl,...
<br />Stales shall be deemed 10 be In the Dlstrlcl of Columbia. after Ihe CIOII of the precedlng nqulrld IIIIIInD parlod IDr
<br />See, 6322. Period Of Lien. (3) Farm - Tha torm and cantent 01 the notice luch nollce olllln,
<br />, , , " . .relerred to In s~bl!lct!on (a) Ihall be preacrl~ ~y ,Ih!! i! _ i ' " I I.' , " ,
<br />Unless anotber. dlla'II' Splicllfi:ally IIxed by law, lhi'-n.rr ' 'SeCretary, Such 'nallci! shill lie" valid nOlwlthstarltllng\irij v See 6325 Release Of lien Or
<br />Imposed by seF.llon ~lah~1I arise allhe time Ihe assestm~nt "plhlr,~provlslon 01 Iawrlllardlng Ihe form orC1!lnteqJ Qf ca l' ,"., c':" tD'lsc" harge ftI Property
<br />15 made and shall' conllnue unllllhe liability 'or Ihe amounl so notice, Dillen. ~. " ' ur .
<br />auessad (or tjudgmenl'agalnst the taxpayer arising out of-, .. \, .. I\'<:" ~;" U u i' . '(a) ReIiIit' 101 - LIen. - sUbJect 10 IlId1
<br />such liability) Is sallslled or becomes unenlorceable by reason Note: See section 6323(b) for protection for regulal/ons as the Secretary mlY pr_illa.1II SIcnItaIy shall
<br />ollapse oltlme. certai n Interests even though notice of lien IssUBl certificate of releue of any lien IIllJlO* wttII raspsct ID
<br />any Intemll revenue tax nollatar1han 31 days aIlar III day on
<br />imposed by section 6321 Is til8d with respect which.
<br />to: (1) Ulblllty Satlslled or UnsnIorceabll - lbs s.cretary
<br />Ilnds thai the I/ablllty far the amollltallllld, toDethBr with all
<br />1. Securllles Inleresl In respect thereot, hili lIBBn fully satiIfiad or hili
<br />2, Molor vehlcln become legally unenforceable; or
<br />3, Personll property purchased al retail (2) Band ACCllpted. There is furnished to 1hIs.cretary IIlIl
<br />4, Personal property purchased In casual sale accepted by him a bond Ihalla condltillllBd upon III paytMIlf of
<br />5, Personal property subjected 10 ponBSsory lien Ihe amounl assessed. IDllether with all IntanIt In raspsct
<br />6, Real property laK and apeclal anessmenlllens Ihereof, within the lime presclibBcf by law {IncludlnD any
<br />7, Residential property sUbjeCl10 a mechanic's exlenslon of such time), and that is In accaroance with SUCI1
<br />lien for certain repairs and Improvements requirements relating 10 lenns, CllIIdltions, and form of III bond
<br />8. Attorney's liens and sureties Ihereon, as may be specified by such l'BQulatlons.
<br />9, Certain Insurance conlracls
<br />10, Passboolc loans
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<br />S~tm\ ~~W~lJar\:.I~tlon (In !hi IIlIIlIW'
<br />prnaribed 'In regulations. IIII11C1 by ilia SecrIIIry)
<br />conc:amlng a chllllll In the ~a ~,If..1IIIIlca
<br />of luch IIln II .liIiI filed In lClllII1Ianca with IlIIIul:lIon 1t)1n
<br />the Statl In which such I'MIdIlllCl II lllCl1lll.
<br />
<br />Sec. 6103. Confidentiality and Dis-
<br />closure of Returns and Return In-
<br />formation.
<br />(I9DIIcIOIUIJ,; ot CertIIn Rllums IIId
<br />R.tum Inforinatlon For Tu Admlnlllrltlon
<br />PUI'pOIII. ..;. , ,
<br />(~ r.,
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<br />(21 Disclosure of amount of outslandlng lien. .If a nollce 01
<br />lien has been lIIed pursuant 10 section 6323(1), Ihe amounl 01 lhe
<br />oUlltandlng obllgallon secured by luCh lien may IIa dlscloMd 111
<br />any person who rurnlshes satisfactory written evidence that he
<br />hes a rlghl In Ihe properly subjBC110 such lien or intends 10
<br />oblaln a rlghlln such property
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