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<br />Entered 8S Document No.
<br />'88~ 103'6 B 1
<br />. (jril"tof~' ,,. , ' ':
<br />G:antee, , " ''- ' ,
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<br />(2) Situs Of Property Subject To Uen - For purposu 01
<br />paragraphs (1) and (4), property shall be deemed to be eltuated.
<br />(A) Real Property . In the cilsa of raal property. at III
<br />physical location; or
<br />(B) Personal Property. In the caae of perlOnal property.
<br />whether tangible or Intangible, at the raeldenCll 01 the
<br />taxpayer ~t the time the "oUCt ol,lIen IllIIed.
<br />For purposel 01 paragraph (2) (B), the reeldenCll 01 a corporation
<br />or partnership shall be deemed to be the plaCll at which the
<br />principal executlve'OffICll of the. bUllnesl Is located, and the
<br />ralldenCll 01 a taxpayer whose residence II without the Unltld
<br />Stal" ehall be deemed to be In the Dlltrlct 01 Columbia.
<br />Sec, 632:;t Period lOt lien. ' .. .. , ,~} Form - Jhe, -forme and,' content o! l~ lnQtlllI i
<br />, , " relerred to In lubs.apllon ~) lhall be pr8lcrl~, by IhI
<br />Unless anotller datli II', specllically fixed by law, tha'lIen' i. lleCretary. Such 'rldllci iiuin Tie(valld notwlthl~lilG ~
<br />Imposed by se~tlon ~1"'~U Jrlse at the time the assess~~t. I gthIqrovlslon otla!!,-rega~ng~the lorm or 'con!Jllt, 01. I.
<br />15 made and shaltconUhde ~nW the Uablllty lor the amount,so .. notlce"of Uen, '" ,". -: "', "
<br />assessed (or a:jdilgmsnt-'<lll1lhst ths taxpayer arising oot,ol- , i.' _. '- , ,') - ~ 1,1 ( " " ,! '
<br />such liability) !s l!itl~f1ed,or. ~omes unenforceable by rea5!ln Not.: See section ,6323(b) for protection ,for "
<br />of lapse oltlme. ( k' , !:l~in inter811ts .eyen .though notiClti 9B Ilell
<br />Sec, 6323. Validity and Priority Against imposed by section 6321 is tiled with respect
<br />Certain Persons. to:
<br />(a) Purchaser's, Holders Of Security In- f.
<br />I.mts, Mechanic'. L1enoN, And Judgment 2-
<br />Lltn Creditors. - The lien Imposed by section 632t shall ~:
<br />not be valid as against any purchaser. holder 01 a security 5.
<br />Interest, mechanic's lienor, or judgment 116ft creditor until notice 6,
<br />Ihereol which meets the requirements of subsection (I) has 7,
<br />been lIIed by the Secretary.
<br />
<br />Exc.rpts From Int.mll Revenue Code
<br />
<br />Sec, 6321. Lien For Taxes,
<br />
<br />If any person liable to pay sny tax neglects Dr reluses to
<br />pay Ihe same aflel demend, the amount' (Including any Inter-
<br />ast, additional emount, Iddltlon to leX, or assessable penalty,
<br />together with any COtll that may accrue In addition thereto)
<br />thall be a lien in flvor 01 the United Slstes upon all property
<br />and rlghtt to property, whither real or personal, belonging
<br />to tuch perlon,
<br />
<br />(I) PiKe For Filing Notice; Form.-
<br />
<br />(1) Place For Filing.. The no1lce referred 10 in sub.
<br />section (a) shall be filed.
<br />(Al Under Stste Laws
<br />(I) Real proptrty . In the case 01 real property, in one
<br />olflce within the State (or the county, or other governmental
<br />subdl4llslon), as- .dtllgnated by the laws 01 such State, in
<br />which lhe property subject to the lien 15 situated; and
<br />1111 Personal Property , In the case of persons I
<br />property, whether tangible or Intangible, In one olllce
<br />Within Ihs State (01 lh~ county or other governmental
<br />subdivision), as deslgnaled by the la",s nl such State,
<br />in which Ine property subJect to the lien IS situ lied:
<br />or
<br />(BI With Clerk 01 DIStllct Court. In the olflce 01 the clerk 01
<br />the United States dlslrict court 10' lhe JudICial dIStrict in which
<br />illS property sublect to lien IS sllualed. ",h.never the Stele has
<br />not by law deslgnaled one otllce ",h,ch meets thO 'eQUlrcmenls 01
<br />subparsgraph 1Ai. or
<br />ICI With Racorder or DeedS 01 TtIe Dlslllcl 01 ColumlJla ' In
<br />tha olllee Of Ihe Recorder nf DeAds of the District 01 Columbla,lf
<br />me proDetty qublf!rl 1(J 't1{' lIen ; "tualf'd If'l ",1' r"J1r;fl C1 '11
<br />C~.Iumbla
<br />
<br />Securities
<br />Motor vahlcles
<br />PeF10nal property purchaled at retail
<br />Perlonal property purchased In Cllualllle
<br />Penona' property subjected to pollessOry lien
<br />Rill property tax and lpeclalll.eument liens
<br />Residential property subjlCllO a mechanic's
<br />lien lor certain repairs and Improvements
<br />8, Allorney's liens
<br />9, Cer1eln Insurance COI;lracts
<br />to Passbook loans
<br />
<br />Igl Reflllng Of Notice. - For purposes 01 Ihls
<br />secllon .
<br />, ,
<br />(1) General Rul.. - Unless notice 01 lion Is reliled In
<br />the manner prescribed In paragmph (2) during the required
<br />reflUng period, such notice Ollie" Shall be traaled asllled on the
<br />date on'whlch Ills iliad (In accordance with subsection (f)} alter
<br />Ihe explrlllon 01 such reflllng period,
<br />
<br />(2) Place For Filing. - A nollce 01 lien rellled
<br />during lhe required rellllng period thall b, I".~tlve GillY'
<br />IA) If.
<br />(II such notice 01 lien Is rellled In the olllce In which the
<br />prior nollce of lien was flied, and
<br />(ill In the case of real property, the fact 01 rellllng II
<br />entered and recorded In an Index to the extenl required by
<br />subsecflon (f! (~), end
<br />(BI in any case In which, 90 days or more prior to Ille dale
<br />01 a reflllng of notice 01 lien under subparagtaph ("), the
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<br />5acrttary racalvad wrltlen Info'rmallon(lir lhI 'marnr
<br />prascrlbed In lIllulallons Issued bJ thI liIcrIIIJY)
<br />canCllmlng . chlllllllln the taxplyer'1 mldence.If,allllllal
<br />GI luch lien II also filed In ICCOnllIICI wtlh iubsIctIGll(f) In
<br />tIIa State In whlclt luch raldenal 11 IocIlId.
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<br />(3) Required Rifting .......- In thI all
<br />of .ny notlet 01 lien. the term "raqU11lId rellJIng ~ l\lIIIII-
<br />(A) the one-yIIr period endlng:ll dayl aflIrthl upIratIon
<br />of 6 yeara alltr the date of the INIIIIlIIll of 1111 fix. and
<br />(B) thl one-year period IndlngwtlhlllluplratlDnoflyATI
<br />after tlte close of the pracadInQ tIlIulllld mrnna parlod for
<br />..auch notice ill Hen. f - .. i '
<br />
<br />Sec. 632!i~ I, a!I~,aSe Of i i.fen Or
<br />
<br />, ., ''DIsCharge Of Property.
<br />
<br />~(a) A....... <oi ..... ~.' 1D IUCh
<br />
<br />lIQulaUons as'~SecrI8IIY IlIIfJHlSCriba."1ieCl'ItaFY sIIaII
<br />!U,ue a ClIrtIIlCt,!, ~ ~II~ ~ anr lien imJIDI!Id ,wIIh respect 1D
<br />iny'lntemal menue tat1lClt lalIrtltlll:ll dayS aftIr IIla day on
<br />which-
<br />(t) Liability Satisfied or IInIr:fon:ubII - l1Ie Secmary
<br />Ilnds that the llabllltyfor tItIamount.-std. tDgIIIlar wIIh II
<br />Interest In raspact them'. hU beln fully IItltfl1d or l1li
<br />become legally untnfon:ubla; Of
<br />(2) Bond Acceplld . Tblra Is furnished to !hi Secntary and
<br />accepted by him a bond that Is candlllonad uponllll PIJlIlIII1:of
<br />!ha aMounl auassed, together with III IntIl1St In I1IIIIICt
<br />thereol, within the tlrlll JIfISCril*I by In (Inc1UC1lna lIlY
<br />extension 01 such time), and that is In accordance with suttl
<br />requlraments relating to Iarms, condlttons. and 10rm Gtllle bCIlld
<br />and suralles thereon, as may be spacllled by such ngulall-.
<br />
<br />Sec. 6103. Confidentiality and Dis-
<br />closure of Returns and Return In-
<br />formation.
<br />(kl DlIdoIure, of Certlln A....rns Ind
<br />R,'um Informillon For Tu Admlnlltrlllon
<br />, PUrpoIIl; ~ '
<br />
<br />l21 Disclosure 01 amount 01 outstanding hen .If I notice 01
<br />lien hIS been lIIed pursuant 10 section &323(1). the amount 01 tha
<br />outstanding obligation secured by such Ilan may bedlStloald to
<br />any person who furnlshe. Sltlslactory wrilten avidence IIlat!le
<br />has I right In the property subltctlo such lien or lnltlllds to
<br />obtain a right In such proper1y
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