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<br />Excerpts From Internal Reyenue Code
<br />Sec. 6321. Lien For Taxes.
<br />
<br />If any person liable to pay any lax neglects Dr refuses to
<br />pay the same after demand, the amount (Including any Inler.
<br />est. additional amounl, addition to lax, Dr assessable penalty.
<br />together with any costs that may accrue in addition thereto)
<br />shall be a lien In favor of lhe United States upon all property
<br />and rights to property, whether real Dr personal, belonging
<br />to such person,
<br />
<br />Sec. 6322. Period:Of Lien.
<br />
<br />Unless another dlllt il- SpeGlflcally fixed by law, lhe'lltn
<br />imposed by section 6321 5hll'I arise at the time the assessmlllt
<br />Is made and stlali continue untn the liability for Ihe amount so
<br />assessed (Dr ~, jlldgment agalRst the taxpayer arising out of
<br />such liability) is salisfied or becomes unenforceable by reason
<br />at lapse of lime '
<br />
<br />Sec. 6323. Validity and Priority Against
<br />Certain Persons.
<br />(a) Purchuer'., Holders Of Security In-
<br />terelt., MechanIc'. L1enOfl, And Judgment
<br />LIen Creditors. - The lien Imposed by section 6321 shall
<br />not be vallO as against any purchaser, holder of a security
<br />.nterest. mechantc's lienor, or Judgment lien credllor until nOlice
<br />thereof which me~ts the requirements 0' subsection (fl has
<br />been tiled by the Secretary
<br />
<br />.1, Place For Filing Notice; Form.-
<br />
<br />," Place Fo, FoIHlg T~e nohce 'eterred to In sub.
<br />~eC!I~n la, Sflali be filed,
<br />IAI UnOe' Slal~ Laws
<br />Iii Reai Property, In lhe case of 'eal property, In one
<br />off,ce wllI"n the Slate lor the county. or olher governmenlBI
<br />sulllllvll;lOn) IS O'SlgflalCO by the laws 01 such Stale, In
<br />W~lclltrle ~'~~er'y ~ublcetlo thc lien IS sltualed: and
<br />1111 Personal P'o~erly 'n t~e case 01 personal
<br />property wrlel~e' tangIble m '"tangible. ,n one office
<br />"'I(h,n Iht Sta1El leH ttl~ ::,{JJ'lty or 01htH governmenlal
<br />SUbdllllSIOfll as de~lgnaled by lhe laws nl such Stafe,
<br />In wh,,,, me Woperty sublCCI 10 me IIcn IS Situ aIM
<br />or
<br />/8) Wlttl Cler. 01 D,s!, .ct Court In me 011 Ice ollrle clelk 01
<br />We UniteD Stales d.w,el court 10' l'le ",d'!:lal dlSlrIClln which
<br />1he' proptrty ~U!Jlf>I.:1 fO Itr', '~',rluilH'r1 wtl~'lr~fH lhe Stale rlOft
<br />no1 by IlJw c1fnlgf1t>1e-("I (Jr,!, of lice IN',.(.I) rnN~I!, Iht rfIQu1rf'rTlf\nlfi of
<br />Cjubpa'a~rarltl 1/1,1 1,1
<br />rC:J WIth nec.(HOfJr fJ' D(l~C1~ 0' ~t)(! Dlt,lnt:1 UI :'OIUfIIIJ'd In
<br />!~C oUlce ol1he Recnrd~r n' OeMs ." lhe OIr,IIIt. ,,; COlum!>'n 'f
<br />,t,,, ;H~perlv f,ll[",." If, ...,. ,,,,- "!(Jill',I' f\ ,,' r,..!: I ,,1
<br />:'OlullJl'IB
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<br />Entered as Document No.
<br />8- 1 f) 3 7 2 2
<br />
<br />Grantor 1" "
<br />Gr.... _~
<br />Numertcel A {tL.
<br />TIT f.- r :' ~'-::J~: , r.- I' ^ )
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<br />2.
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<br />(2) Situs Of Property Sublect To Lien . For purposes of
<br />paragraphs (1) and (4), property shall be deemed to be SItUlted.
<br />(A) Rell Property . In tM case of roal property. at III
<br />physical IDeation; or
<br />(B) Personel Property. In the CUll 01 personal property,
<br />whether langlble or Inlanglble, It the ruldl0C8 at the
<br />taxpayer at the lime the notice of lI.n Is flied,
<br />For purposes of paragraph (2) (B), the residence 01 a corporatJon
<br />or partnership shall be deemed 10 be the place at which thl
<br />principal executive office of the business Is located. and the
<br />residence 01 B lax payer whose residence Is without the Unlled
<br />Stales shall be deemed to be In Ihe District of Columbia-
<br />(3) Form . The form and contenl 01 lIIe notice
<br />relerred 10 In subsectlon.~) shall be prescribed by Iha
<br />Secrelary, Such nottce ,hili be-valld notwllhstarldlna any
<br />Othlr provision olllw, regarding lhe form or llOI1J,nt 01 ,_
<br />notice or lien
<br />
<br />Nete: See section 6323(b)' 10r protection for
<br />certain Interests even though noliceaf IiBn
<br />Imposed by section 6321 is flied w/!h respect
<br />to:
<br />
<br />1 Securities
<br />2, Motor vehicles
<br />3 Pereonll property purchased al retail
<br />4. Personal property purch..ed In ealual sale
<br />5, Personll property subjected to pOII.llory lien
<br />6. Real property tu and speclllalleumentliens
<br />7, Resldentlel property subject to s mechanic's
<br />lien for certain rspaln and Improvements
<br />8. Attorney's liens
<br />9. Certain Insurance contracts
<br />10. Passbook loans
<br />
<br />Ig) RefUJng Of Notice. - For purposes 01 lhls
<br />section.
<br />
<br />(1) General Rule. - Unless nOllce DIllen Is reWed In
<br />the manner prescribed in paragraph 121 during the required
<br />retillng period, such notice of Iie~ sllall be treal8(1.. flied on the
<br />date on'which IllS tiled (In accordance wllh subsection (Ill after
<br />the explrstlon of such reflllng period
<br />
<br />(2) Place For Filing. - A notIce 01 lien rellled
<br />durlllD the required ,etillng period shsll be .1feclive only,
<br />IA) II
<br />/II suCh notice of lien IS reliled on the olllee In which the
<br />orlol nohce Dillen was ll1ed, and
<br />(II) In the case of real property, the lact 01 reflllng II
<br />"nlcred and recorded In an IMer to the ektenl 'SOUl red by
<br />',ub~eCllon II) leI. 1M
<br />IBI In nny eass In WhiCh, 90 Oa\'~ or "'o'e 01101 10 the oale
<br />of a reft''''g Of notice at lien undsr 9ubP"'DISPh ,-". the
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<br />pr.,;: (IF [lFFf"\S
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<br />Secretary received wrlllen InfoRIIIIIll!l (in !he IIlIINr
<br />presc:lbed in regulallons IIMd by 1IIa SecrIlIry)
<br />concerning a chllllll in lhe lDpIyIr"-'dInce, If IIIlIIlcI
<br />of IUch 1111111 alia ft.. it lCCOl1Iara wIlIIlIIIIsactIoIl (T) III
<br />the StIlI In which IlICh IIIidIncI illocItIlI.
<br />
<br />(3) Required Rilling PIriod. - In 1IIa CUI
<br />01 any noUce of UIIII,IhII1rm "rIQuirIcI tlfillng tJIriod" lIIIIIlI-
<br />(A) the alii-year period IIlding 3D days after 1111 aplrIIion
<br />01 6 years alllr lhe dati of 1IIa IUIISlIIIIlI Df 1hI1U. and
<br />(B) the one-yearllll'kKl endingwiththlupiJltion aftipars
<br />alllr the close ofllle preceding flQuillllll'lfllqj I*iOd for
<br />such notice of llIn.
<br />
<br />Sec. 6325. Release Of Lien Or
<br />
<br />. "Discharge OfPtoperty.
<br />
<br />(a) R..... 'Of' UIIL - __ III SllC!l
<br />regulations UlfIe ScnIIuy {Illy prescrilIe, .. Secratarystllll
<br />IJIUe a certificate 01 rBleae at I,IlJ lien illlplllld wilIIlIIPICt III
<br />any Internal rwmWe tunOi tdrtllan 3D""'. thlllIy II!l
<br />which -
<br />(11 Liability ~Iisfiecl or ~lortUlllt - TlIe SlcTllary
<br />IInds thai thellablllty forlfle ItnOlIlt......1lIgIllltr1litha~
<br />Interesl In rupee: thIreof. lias bien fully SItiSfiICI or Ills
<br />become IlIIally lIlIIIlfortabll; or
<br />l21 Bond Aa:tpttd . There is fumillllcllll !!II StaNry Il!Ill
<br />accepted by him a bond that tsconaillOllIII ulIOn!!ll DI\flIIIII'I cl
<br />the amounl ISsei1eCl. togt\ller with all interat In fIIDICl
<br />thllreof. within lfIe time 1111!lCTillllll tIy I... (iIlClUlling al1)'
<br />extension at suclt limel, In~ Ihal is In aCCO!1:lnte wit!> sa:ll
<br />reQuirements relaling to lerms, ClIlllIltions.allCl fOr::! oltlle lIonll
<br />and sureties thereon. as may be SllItifrtlllll' suelt ~ulllions
<br />
<br />Sec. 6103. Confidentiality and Dis-
<br />closure of Returns and Return In-
<br />formation.
<br />(k) DIIdoIure of CertIIn 'Rttums II1II
<br />Altum Intormltfon For TII AdmhM~"',
<br />PurpoIII. -
<br />
<br />121 Disclosure cllmounl 01 culSl.nc.n~ Iten ,1,. n~lltt c'
<br />"en hIS belIn t,led O..rsulnllo ~~C1'on 6323111 Tne ilTnOUT:l ollnp
<br />oulstanOlng obllgll,on secu'eo t~ such Iten "'n be ~'scIDseD TO
<br />any person whO tumlshes UlIstlCtory w"nen t..oenct thaI ?It
<br />hUa "ghl In lhe propeny subJecIIO SUCh lien or .nltnds to
<br />obtain I fight ,n such prOllerty
<br />
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