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<br />(2J Situs Of Property Subject To lien - For purposes of
<br />paragraphs (1) and (4), property shall be dBllmed to be sltuated-
<br />(A) Real Property - In the case of rea'lIroperty, at its
<br />phyalcallocatlon; or
<br />(8) Personal Property. In tho call of personal property,
<br />whether tangible or Intangible, at the residence of the
<br />taxpayer at the time the notice of lien II filed. (3) Requlfld Rifling PIdod. - III .. CIII
<br />For purpolIl of paregraph l'J (8), the residence of a corporation of any notice DIllen, lhI. "requ11Wd I8lIlIIlll pIIlod" _-
<br />or partnership shall be deemed to be the place at which the (A) theone-year period endIIllI3lI dayuflIr1bl1lq:ilalion
<br />principal executive office of the bUllnel1 Is located, anclthe of 6 years after the data DlIhI-.nent of 1111 tu. IIId
<br />relldence of a taxpayer whOle residence II without the United (8) the one-yearperfod andIngwlthlhlapilallDnDl6ygs
<br />Stlteslhall ~ desm811 to be In thl Dlltrl,ct of Columbia, altar the clo.. DllhIlIlICIllIllIIl1CIullWd IIlIlIIlII perlod fDr
<br />Sec. 6322: Period~Of Lien. ;~ I f -(3) Form - [11-..,10(1111 ~ content oJ ,lhe ",~I,* ;, - ,Iuch nollOlOl'ftln. ~ - _ i . _'.
<br />.. .. raferr,cl to In 1~lIIcllon, (I) Ihall be prllCrl~ ~y ,t!lI , . ' r , ,.
<br />Unless anothel\'date.ll'speclflcally fixed by law, thenlrr (:. Seere\a(y, Such "otlci Shall iel.;,alld notwlthsianlllrig 'ariJ I,'" SeC 6325~ L, Release Of' lien Or
<br />Imposed by se;tlon ~1 shall arise at tha, lime the asees~,IlI~l ~. :!!fhar.llrovlslon ot 1~w-regl)1llnll the form O{ ClInwnt " ,.; - , . 'O',s' charge Of Pro', perty
<br />is made and shall conllnue until the liability for the amount so nDtlce DIllen. .
<br />assessed (Dr a Judgment against the taxpayer arising Dut Df (a) R.... Of UIn. _ 5ubjacl lD sucIl
<br />such liability) Is satlslled Dr becDmes unenfDrceable by reaSDn Note: See section 6323(b) for protection for regulallonl II thl Secre1lJy tlIIJ' pmcrlba, lIIIS1l:r11mysllal
<br />01 lapse Df time. certain Interests even though notice of lien luullcerttflcateohel....DllIlYlilninlpDladwlllltllllldlll
<br />any Internal revenue lU noll11lr1llln 31 dajlll!lr lIIe lily an
<br />Imposed by section 6321 !s tiled with respect which.
<br />to: (1) liability Satisfied or lMII'orceRle - The SecrIlaIJ
<br />lInds that thlllablllty forllle amDlIlt___, tDgIlhIrwlthlll
<br />1. Securities Interest In respect thlrlDl'. !lu been fully IIliIfiId or l1li
<br />2. MDtDr vehicles become IllIally unanforceabli; Dr
<br />3, Personal properly purchased at retail (2) Bond Accepted _ There is fumishld to lIIe SImlItyIllll
<br />4. Personal property purchased In casual sale accepted by him a bond tIIIt Is conditioned upon tIlIlIIYftIIlIlol
<br />5, PersDnel prDperly subjected tD poslessDry lien the amount .-ed, 10lIIlhIr wIIIl all intlllll In !IIPICl
<br />6, Real property tax and spaclel assess mint liens thereof, witltln the time lIl8SCrDIelI by law (including lIlY
<br />7, Resldenllal prDperty subject to a mechanic's axtension of such IIml). and lhIt Is in acconlan!:B with sucIl
<br />lien fDr certain repairs and ImprDvements reQuirements relating to terms, condltlons.and I'orm Olllle lIDnll
<br />8, AttDrney's liens be lflecl ~ lIlions.
<br />9, Certain Insuranca cDntracts and surelles thereon, as may spec 'sucIl TIgl/
<br />10, PassbDDk IDans
<br />
<br />
<br />Excerpts From Internal Revenue Code
<br />
<br />Sec. 6321. Lien For Taxes.
<br />
<br />If any persDn lIabl~ tD pay any tax neglects Dr refuses tD
<br />-pay the same alter demand, the amDunt (including any Intar-
<br />est, addltiDnal amDunt, addlllDn tD tax. or assessable penally.
<br />tDgether with any cosls that !!lay al;Crue in addltiDn lhereto)
<br />shall be a lien In favor Df the United Slates upon all prDperty
<br />and rights tD prDperty, whether rial Dr persDnal, belDnglng
<br />to such persDn,
<br />
<br />Sec. 6323. Validity and Priority Against
<br />Certain Persons,
<br />(a) PUrchIHr'I, Holders Ot Security In-
<br />t.flslI, Mechanic's L1enors, And Judgment
<br />Lltn Creditors. - The lien impDsed by secllDn 6321 shall
<br />nDI hi valid II against any purchaser, hDlder Df a security
<br />Interest. mechanlc's lIenDr, or judgment lien credltDr unlll nDtlCe
<br />thereof which meets the reQuiremellts Df subseclIDn (I) has
<br />bien flied by the Secretary,
<br />
<br />(f) Place For Filing Notice; Form.-
<br />
<br />(1) Place FDr FIling. The nDUce reterred tD In sub.
<br />sectiDn (a) shall be flied.
<br />(A) Under Stale Laws
<br />(I) Raal Property. In the case DI real prDperty, in one
<br />DWce within the Stale (Dr Ihe cDunty, Dr Dther governmental
<br />aullcllVlslon), ai lleslgnaled by the laws Dt such State, In
<br />which Ihe property subjeci to the lien Is sltualed; and
<br />(III PerSDnal PrDperty . In the case of personel
<br />prDperly, whether tangible or ,"tangible, In Drle oNlce
<br />wllhln the State (Dr the counly or other gDvernmental
<br />subdlvlslDn). as deslgrmlod by rhe IDWS Df such State,
<br />In ",hlch Ihe properly subJect to the lien IS sltuatod,
<br />Dr
<br />la) With Clerk Of Dlstrlcl Court - In Ihe office 01 the clerk of
<br />lhe UMed Stales dlslllcl cDurl lor the ludlclal dlSlrlClln which
<br />tne property subjoCllD 1101115 sllualed, whenevel ItIO Stnte has
<br />not by law dLslgnatod one o1flce w'''r.h mools lf1e rOQlllrumo,,'s ul
<br />subparagre~h 'AI 01
<br />IC) wlln ReCDIGm 01 OeMs 01 The OlstrlCI 01 Columbia. In
<br />1M omen at 1M Recor~e' 01 OOMs of Ihe OIslrlcl of Colurnbia, "
<br />trIll pfOtJ&rtv fJUb/fH I HI HIf' Iterl " ';lluatrd 'r' '1", '''r.l, 'I:I (II
<br />Columbia
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<br />(g) R.tlllng Ot Notice. - FDr purpDses Dl this
<br />soctlDn .
<br />
<br />(1) Gene,al Rul.. - Unless nDtlce DIllen Is rellled In
<br />the manner prescribed in peragraph (2) during the required
<br />rellllng periDd; sucll notice Df Uen shall be truted al111tcl on ""
<br />dale Dn'whlch It Is lIIed (In aCCDroance with subsection (f)) alter
<br />the explratlDn Dr such rallllng period,
<br />
<br />(2) Pllce For Filing. - A nDlIce 01 lion raWld
<br />during the required rellllng perlDl! shell bf Ilflctlvaonly .
<br />(A) It,
<br />(I) such nollce of lien Is rellled In 'lie oftlce In which the
<br />prlDI nDtlce Dillen was IlIod, and
<br />(II) In lhe clSe Dt real prDperly, lne racial rollllng I,S
<br />enlored and recDrdod In an Indek 10 the ektent required by
<br />subsectlDn If I (4). and ' ,
<br />(8) In any case In which, 90 deysllr mora prior to the dlle
<br />of e ratlllng of nDllce 01 lion undol oubparagraph fAI. lhe
<br />
<br />Enfered as Docuiftent NIl.
<br />88- 103685
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<br />Secretary received written Information (In lIIe nw-
<br />prelCr!bed In regulatlons Iuued by 1he, Seer8Iary)
<br />concemlrr,; a change In the tupaylr'll'IIldence.lf allllllCll
<br />01' such lien II aim filed in _n!ance with IIIbIIdIon (I) In
<br />the State In wIIlcll JUCh mid_ is 1ocIlad,
<br />
<br />Sec. 6103. Confidentiality and Cis.
<br />closure of Returns and Return In-
<br />formation.
<br />- ,,' l
<br />(k) ~ of CIt1IIn AtIumI_
<br />Rltum l"..tton For Tax Admllltltrlllo4\
<br />Purpoaea. - '
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<br />(2) DlsclDsure Dt amDunt Df outstanding lien." I nOllOt 0'
<br />lien has bien hied pursuan, to seellon 6323tri, Ine amDunt 0' In!
<br />oUlltlndlng obllgallDn lICurecllIy such lien may be lfiIclollllto
<br />any lIIrsDn who furniShes UlIsfltlilry wnlten nidela lhil~..
<br />hll a right In the prDperly SubJectlD suCh lien or Inte!l(!s lD
<br />Dbtaln a rlghllh such prDperty,
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