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<br />Excerpts From Internal Revenue Code
<br />Sec, 6321. Lien For Taxes.
<br />
<br />If any parson liable to pay any tax neglects or refuses to
<br />pay the same aHer demand, the amount (Including any Inler.
<br />es!, additional amount. addllion 10 tax. or assessable penalty.
<br />togethar wllh any costs lhat may accrue In addillon lherelol
<br />shall be a lien In favor of lhe United States upon all property
<br />and righls 10 property, whether real or personal, belonging
<br />to such person,
<br />
<br />Sec. 6322. Period Of Lien.
<br />
<br />Unless another dale 15 specifically fixed by law. Ihe lien
<br />imposed by section 6Ji1 shall arise althe lime lhe assessment
<br />Is mada and shalt continue untillhe liability for the amount'so
<br />assessed (or a ludgment agalnsl Ihe taxpJyer arising out of
<br />such lIablllly) Is salisfied or becomes unenforceable by reason
<br />of lapse 01 time,
<br />
<br />Sec. 6323. Validity and Priority Against
<br />Certain Persons.
<br />(a) Purchaler's, Holders Of Security In-
<br />terestl, Mechanic's Llenors, And Judgment
<br />Lien Creditors. - The lien imposed by section 6321 shall
<br />nol be valid as agamst any purchaser. holder of a security
<br />inleres!' mechanic's lienor, or ludgmentllen credllor unlll notice
<br />thereof which meets the reQuirements of subsecllon (f) has
<br />Deen flied by the Secretary
<br />
<br />:fi Place For Filing Notice; Form.-
<br />
<br />111 Place FOI FIl1ng , The rlOllce reterred to In sub.
<br />seCllon (al shall be Illed '
<br />IAI Under State Laws
<br />III Real PropNly , In thll case of real property, In one
<br />office W!thln the Slale 101 the county or other governmental
<br />subdiVISion) as deSignated by lI1e laws 01 sucll Slate, In
<br />which lhc D'OIJerly suhlecl 10 Itle I'Cn IS sllualed, and
<br />III' Personal Property In lI'e case 01 personal
<br />properly whether langlble or ,ntanglble, In one otilce
<br />w,lh," lhe Stale 101 1I1~ eounly 0' olMr governmental
<br />subd'vrr,I(jf1': i1~ aeslgnalcd t1V thr. la,^,5 of such S1a:e,
<br />m whiCh tne property SU~lecl 10 ltIC lien IS sllUaled,
<br />or
<br />181 Wlltl Cle'~ 01 O'SII'cl Coull,ln the office of Ihe clerk 01
<br />1M lJnllrd Sta1f,~ nl~I"ll court tOI the ludlclal district In which
<br />f'le [Jf!!pf~"V r,uhlfH..1 1() IllHl I~l ~;ttiJat~.rl Wh!,fU.l\lUI Hw StaHl hnt;
<br />1;J' tr~ la'll !'If'~,!Qr'dlod '1ft!' ()fl,(l' N~I'f 'I rnll(!1!> lttl_~ ~f!qUIIr.'nll'rH~ lit
<br />fJublldl OQI i"Jt\ ,1" ',I
<br />1(./ 'Nlth HOLOflJUf 'JI {Hi"lll, '.II r~1(! O'.JHlr.1 Of ,::uIUITILJliI In
<br />'hr off,ce ollhe Recor~OI 01 Dnoll', ollhn OIGlrtr.l 01 Colllm'"a If
<br />'rlf' t,,~,por''( 'O(dJl~" 'I, 'I'f' ,IN' '. t,1'IJilll~fl rl '''I' ., I," r I ,,1
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<br />(2) Situs 01 Property Subjecl To Lien. For purposes of
<br />paragraphs \ 11 and (4). property shall be deemed to be situated -
<br />(Al Raal Property . In the case of real property. at III
<br />physlcallocallon; or
<br />(B) Personal Propeny - In the case of personal property.
<br />whelher tenglble or Intangible. at the residence of the
<br />taxpayer althe time the notice of lien Is lIIed.
<br />For purposes of paragraph (2) (Bl.lhe residence of a corporation
<br />or pannership shall be deemed 10 be thd place at which the
<br />principal executive office of the business Is located. and the
<br />residence of a taxpayer whose residence is without tha United
<br />Stales shall be deemed 10 be In the District of Columbia.
<br />(3) form . The form i' anll content oflhli. ,notice .
<br />referred, 10 In subs.aclion (a). s~all be pres,crl\Jed ~y ',1Ile ,
<br />Secretary, Such notlc6 shall be valid nOlWltlisiaridlilg any
<br />Dlher provision of lew regarding the form 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, Securllles
<br />2, Motor vehicles
<br />3, Personal prOpeny purchased et relell
<br />4, Personal property purchased In casual sale
<br />5, Personal property subjecled to possassory lien
<br />6, Real propeny tax and special assessment liens
<br />7. Rasldenllal Droperty subJecllo a mechanic's
<br />lien lor cenaln repairs and Improvemenls
<br />8, Allorney's liens
<br />9, Cenaln Insurance conlr acls
<br />10 Passbook loans
<br />
<br />101 Reflllng Of Notice. - For purposes 01 Ihls
<br />section.
<br />
<br />111 General Rule. - Unless nollce 01 lien IS rellled In
<br />Ihe menner prescribed In paragraph 121 during the reqUlfed
<br />rellllng period, such notice 01 lien shall be lrealed BI flied on Ihe
<br />dale on'whlch It IS flted Jill AccorOUnce with subseClion IIlI after
<br />Ihe expiration 01 such rellllng period
<br />
<br />(21 Place For Filing. - A nollce 01 lien rehled
<br />dUrIng the 'eQull~d lellling perIod Illell blllUecllve only,
<br />IAI If,
<br />III such nollce 01 lien Is rellled In lhe oftlce m whiCh lhe
<br />prior notice 01 lien was 1l1ed, Ind
<br />1111 '" Ihe case of real property, lI1e lacl 01 lellllOU IS
<br />elllUl ~1I and rscorded In an Inde. 10 Ihe eKlent rOQllllOn by
<br />~1l\J!I(leIIOn III 141. and
<br />161 In any CODe In Which, 90 Days 01 more ~\"Ol 10 1110 date
<br />01 0 'ellling 01 nollce ot lien under subpsraglollh lA), lhe
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<br />Grantor ,
<br />Gr-.' .,.. .
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<br />NurntlW~
<br />STATE OF NEBRI~K^}__1
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<br />GGUNTY OF HALL ) ....1
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<br />Secretary racalved wrI\len Infonnallon (In tha ....
<br />prescribed In regulation. iIIlMbyUII SecrIIIrJ)
<br />concerning I cIIIng' in the tuplylr'11IIidInCI. " .1llIIicI
<br />of such lien lulso filed ill accorducIwIlItlllllllcliln (I) II
<br />the State In which such TISidencI is tacaIId.
<br />
<br />(3) Required RtIIInI PEriod. - 1111111 cae
<br />01 any nolice 01 lien. the term -reQIIiretl rwfilihll period" --
<br />(A) the one-year llIriod ending 3l11aysaner lIle'upiratian
<br />of 6 years alle,1Ile dati of 1Ile ~ of 1IIIlU. anlI
<br />(8) the one-ynrperlodendihll wltIIlhulQliJdlln offjyUfS
<br />after the close oflhe IIf8CICIihll flQulretl ~ lIIfIIIII10r
<br />, such notice of 1Ian, ' !
<br />
<br />. SeC. 6325.' Release Of lien Or
<br />, , , Discharge Of Property.
<br />(I) R...... 01 u.n. - ~ ta M;rI
<br />rtVulallons u the Secretary may lIf'ICrille. 1M SIaIIary-"lll
<br />Issue a certificate 01 re..... ot any IleIIllIlpOII:l """ ~ 10
<br />any Internal revenue tu not liter then 30 dIyI after Ille lily on
<br />which-
<br />(1) Liability Sallstlell or tNnlortllllll . TllI s.cmary
<br />lInds tIIat the liability tor the alllOWll u.u.d. ~ r.tll.1I
<br />intarest in respllCl \hereOf. ?las been tully ar.1lf1Ml Dr IlU
<br />become leaally unentorceable; Dr
<br />(2) Bond Acceplld. There is lumiSlleG10 t!les.cr.taryft
<br />accepted by him a bond that is conCIitlolllCl UllCln me IlIIY2IlII1l at
<br />the amount asse5IICI. togemel wlltl all illllMt Ih 1WSlIICI
<br />thereol. within me time IlI1lSC1illld by law (lIClIditlC .."
<br />exlenslon 01 such time). and that is in acco\1llla wittl SUCll
<br />requlremenls rellting to terms. conCIltions.ll1lCI1tlrm lltllle lIDn:l
<br />and sureties thereon. as may lle specified bySUCll1lllulltilllls.
<br />
<br />Sec. 6103. COilfidentiality and Dis-
<br />closure of Returns and Return In-
<br />formation.
<br />(k) Dllclosure of Cet1aln RetumllIId
<br />R.tum lnfonnltlon For Tu Admlnlltrltion
<br />Purpoln. -
<br />
<br />(21 Disclosure 01 amount 01 ~ulSlaM,nQ ilpr ,I':a notl~ o~
<br />lien has been I,leO Dursuanllo sE'C1.or 6rJlrl lnp BmOllnl 0' 11'lP
<br />outS1lnOlhg obllgallon Slcur.c t1y suCh lien may beClSClOIIlI 10
<br />any person who IUI nl~hes satlslaetory wlilttn ev'MllaItllll '"
<br />hl8 I 'Ighl In lhe D'0perty subleCllD such hen III Intenos to
<br />oblllO a fight 10 such pIOper1~
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