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<br />Excerpta From Inllmal RtflnUl Code
<br />Sec. 6321. Lien For Taxes,
<br />
<br />II .ny per.on lIabl, to P.... Iny tal negllelS Qf rllu". 10
<br />Ply (hi lime .ntr d,mlll(!., 1~ a"'oul1l {Including any In.''
<br />nt. IcldfllOrtlllmounl ,cldttJor. to tu, or 'SlfI..b~ ptnall)i,
<br />loglther _ifh any COlli lhIl 1nI11 Kttlte In addItion thttf'tD1
<br />Inlll tift . hen In 'nClr or tne Unlt:lcl Stltn upon I" praPlrfy
<br />InCl rlQht! to PtDCttrtY. whtt!1It rll' or Dtf1Dn&1 blrongml
<br />to tuctl Plrlon
<br />
<br />Sec. 6322. Period 01 Lien.
<br />
<br />UnllSII iln01ntr dltl IS IPltfhcally fIlII! by I.... tJ'II hln
<br />ItnpO'Htt nw secttOn lUlllnallaflH It U'Itlllmt Inll UI.Umlnl
<br />11 mid. In" '&hal! rommue until mt UI!tJlfty Icr ttJt amount It!
<br />IIHsad lor II Jadgmen1 IglwUI th, fUPIV.r Iflllng olJ1 of
<br />IUCft lllbttny I IS UII,fled or DICOrne untnforceablt by fUlon
<br />01 I,p.. of lima
<br />
<br />Sec. 6323. Validity and Priority Against
<br />Certain Persons,
<br />,., PurcllaMr'., Holde" Of SecurIly In-
<br />teresll, MecIlanlc'. LIenora, AIId JudglMlll
<br />Lien Credlton. - T'e ",. ,mpo..., by .eellon 1311""'
<br />nOl In valid as IgamSl Iny purChutr. holdtt 01 I lIcurll)'
<br />Inllrest mtttl.nie', lienor Ollutlgmtntllln c:ra.dltor un11l notlcl
<br />tntrao' whiCh mtel$ the requirements 01 liUnuctlon m no
<br />bttn 1I1t0 by me Secretary
<br />
<br />IfI Place For FlItll9 Nollet; Form,-
<br />
<br />(II PtaCf Fa, Ftlrnc Tht nollce tt.1errr!C to I" ~...t1
<br />$lCtUln III wil be tlllO -
<br />(A) Untier Stal! La"s
<br />{if Real l1'opert., In ttlll c..1itl 01 reli property. In one
<br />aliKe ~Ithm tne :itl!: OJ! lhe counl~ or olhlr gDV'lInmentll
<br />:liulKllvllioRl I!I oeslgnaleo tJ~ ITie lawli DI SUCTl Stall 111
<br />lII'l'llct'l1tle pro~rt., liubjecT te tne IIIl'n IS ,ltult&Q .no
<br />llll Pel'!iOtlil Proporl~ ,,, t~ c.ne 01 penonal
<br />P10peny. whether tanplb1e Of mlllngltlh!. In one 0",01
<br />.IUnn lilt Stale [01 the cnun'~. or oU\el goyernmenlal
<br />lubdlYISlonl U O!Stgtlllte-d 0)' 11'\e lawe 01 sUCh SUlle
<br />m whIC:n Int proper1~ "ubl~ct Ie tl1!! llln !5 $llUllhlC!
<br />01
<br />fal With Clf!lt: 01 Olstrlcl Col,ln - In Th!o offiCI 01 the Clef. 0'
<br />!he Unulld State!!. dlStll,l CtluM lOt thflludlCll1 CIStrlct In ",nlet1
<br />It'lt grO[)efl., suDlec' 10 lIen l~ Sl!u.al~c W't;~never the Statl:' na~
<br />nOl by II" aellgnaleC! one othCt wne.rTl m~ts tl'lt reQ"Jlft'"Hl:ll~ 01
<br />sutlDl,aguIDn lA.l, or
<br />Ie) Wltfl RecnrOe' Ot Oeeas 01 Tne DISTr.Cl m COIUn~O'i! In
<br />111ft o"lct ot Il'1e Rec:ortfer o! Dulls or t1'l! t1lstm::1 Of CtIILimltlB It
<br />Ttl~ [lrO~l'!t~_ 'lOuO,pr' l( ">t '.pr. \ ""1',"/I1"C r ",,, ...~, " :1\
<br />:6hJtnWlI
<br />
<br /> ~nl.red as Document"'. ~~
<br /> 88- 11) q 0 q 4 \tl
<br />Z Granlor ~ I
<br />0 Grafllee L-
<br />- S T .~ ~~I~rl~~ L 1:':~r-'A 1 z
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<br />n t'r
<br />CD fr,-,'l'~:! '( ,', ~ :~ .l,.~L ) ')oJc
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<br />~ ~BB JUL 25 M1 9 45 i
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<br />CD '-'/'" ',.", ,.v
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<br />(2) Situ. or Proptrty SuIljocl To Uen . For _ 01
<br />plrograpll. (l).nd (.), proptrty 111111 Ded_ ...Delltullad,
<br />IAI RI" Proporty , In tho <III 01 rul propony, II III
<br />P'ywlc.lll_ or
<br />IBI Po"onll PIOIlllI1y , In tho .... 01 ........,.1 PlOptrty.
<br />whltt'llr lIngltH or Intanglbl.. II thI raldlnct 01' UII
<br />1I.\9I1t1 ., tho 11m. tho 110\1;1 011111111 IIIIl1.
<br />for pu"",.. 01 pafllGropll (2] IBI, tho ..1d1l1Cl of. corporo\lon
<br />or PlItlnIrahlp .11111 be d.mod III be tho pllllt 11 WlIIdl UlI
<br />prtnc'pal "'tun... oltlal of UlIIluIlIlH. ~ _, Ind 1110
<br />relidenc. al I tUPlYfr whelR rnldltD II without the UntIId
<br />5..... ,",II be _ to be In tho Dl.1rict 01 CotIlmlIII.
<br />(3) Form The torm Ind contini of the nota
<br />I"Iftrrlld 10 In luDuctlon III Ihall be PfllCrlbld by !hi
<br />s.crltlry Such nClt.~ ,haD be vIllet notwlthslAndtng any
<br />other Drovi,lon 01 law reg.rd,"; thI form or con11ftt of a
<br />nofia oiUln
<br />
<br />Note: Sell SBCUOn 6323(b) lor prolection for
<br />certain InlBrests even though notice of lien
<br />imposed by secUon 6321 Is filed with respect
<br />10:
<br />
<br />Securlllu
<br />Motor vlhlCItt
<br />"-fIOnal property purchllld II rl1.1l
<br />Ptnarlll property Purd!IIId In calual,."
<br />Ptl'tOnal PfOoeny ,utI;Ic:tIC 10 potIIIlDry I,"
<br />Rut proPlny 10; anCIlIJIICI.I......mtnllllnl
<br />RUICIenIIII property lubtKt ID' mechlnlc',
<br />hen for tel'taln rtp&lf' and lmprowmenll
<br />8 AnOfY'II'Y" Hlns
<br />9 GeTtlln InlUrantl conlrlCt!
<br />10 PanODak IDln~
<br />
<br />'.' Aeflllll9 01 Nollce. - Fo, p"go... 01 Ihll
<br />Stellon.
<br />
<br />III Gtnerll Rull. - UnlUI nouCtl 011'ln '1 r.1II1G In
<br />Ine manner prlSCflbtCl In Plflgraph (2) during the f'lQulrlC!
<br />letlllng plfllxl. luch nOlla 01 hen Iha" be trtlltCl II tittd on 1he
<br />Cate orrwfllch 11111 fIIld (In Iccordane! wlttllul1UC:1I0n Iflllnlt
<br />tht upiratlDn of suCh millng ptflDll
<br />
<br />(2j PIICI For Filing. - A Rotla Of lien reWed
<br />outing lfte flQunU rellllng penJd thall bI tftltt:Uve on1V
<br />IAj II.
<br />II, luch notice ot IlItrlll r.fIIed In fhe otlice or. wtllCfl 'he
<br />prior nolla of hell .~ rilec:l Ino
<br />1111 10 tf1e case 01 'eal propen'f' the 'OIel 01 roWing II
<br />enltree ind recoraea In lITl lOOD: 10 lne exllnl reQuire(! by
<br />Subsetllon ffI I.). .nd
<br />lBI m Inr elSe In WhiCh, 90 dilyS or more p'lor to Ine oat,
<br />01 a I"JIUmG of notIce Of hen unall'r l1ubDlfloraflfl lA' the
<br />
<br />Slcll1lry ....1... written Intol1Ol1Ion (In tho mInnoi
<br />prucrllllll In '"lIulIlIOl\l ~'1IIlI by UlI SIcrIlIry)
<br />concamlna I cftInge In 1110 1I.\9I1t(. mldtncI. n "_
<br />ollucllllen 1.lllOflllClln_nco__Ion(1J1n
<br />tho'lIlOlnWlllCll__II_
<br />
<br />(Jj RequIred HI_ ,PIrtOd. - In .... _
<br />of illY nll1101 01 lion. 1110 IIrm ./lllUiIIcI rI1INng poriOIf' __
<br />(4) lilt 0","_ porIocIlndlngll dap_1I1oupiralJo,
<br />olS yo...1tar1l1odlll 0I111o_0I111olU.1IICl
<br />(B) UlI one-yo"...lod endlna wl1ll tho upl_ 011 yo..
<br />Il1IIr !he CIoN olUll p.-na fIlIulred rI1IIlna IlIIrtod for
<br />IlIth notice 01 lien
<br />
<br />Sec. 6325. Release Of Uen Or
<br />
<br />Discharge Of Property.
<br />
<br />III AIIIaIe Of LIen. - SuIljIo:1 III IUCIl
<br />'"lIUIOU... U lilt SIcretory m.y plllCtl... tho SIcretory I11III
<br />111"'1 cenl1lc.1I 01 ........ afln)' lien Impoud wtth raPletIO
<br />In, Inl'mll rtvtnUI tal not IllIr thin !I) dip 111Ir!hl day on
<br />WlIicll,
<br />(11 LIIDllIry Sltlsrltd Df l.InIntDTCllbN ~ The StcrItary
<br />flndl thl1 tht liability tDrttwamourn UIIDICS, tDgltharwllh III
<br />Int.rnt In r"PIC1 ttm'eot. till bltn tully 1I1IIfilcl Of nu
<br />bIcoIM _lIy Ul1IfIfOrtNDll; or
<br />IZl Ilond Acceo'ecl, Till" I.luml'''''' 10 tho SIcretory Ind
<br />Iccaplecl br him. bond tillite conditioned upon 1IIIpaylMJd 01
<br />the ,mount ."nllCl. lDDtth1r .Itt! III Intll'IIt in r'IIPIC!
<br />"",flGl. within tne lIme prncrlWd by 1I. (including Itny
<br />,Id.nllon Dfluth ume). and thltll In acconsla wfttllUcb
<br />reqUITlmtrtb rllltln; to !Inns. cundttJona, and form at thI bonG
<br />end .u"'ln thoroon, u m.y De IJlIICllilcl by _ '"lIuilllOlll.
<br />
<br />Sec. 6103. Confidentiality and Dis-
<br />closure of Returns and Return In-
<br />formation.
<br />fk) DIIcIaIurI DI CertIIn Hllllma IIld
<br />Allum IntDlllllllon For Tu Admlnlalrlllan
<br />PurpclllL -
<br />
<br />(2) O,stlOJiure of amounT 01 out6tandmg hen -" a notlC!! of
<br />Illn hu been tiled pursuant 10 lIectlOn 6323/fl. In! amDuntDttne
<br />oU1ltanOmg Obll;alJon lICurR by auch btn maW' '" ~KtDIIII 'to
<br />.")' oerton who furnIShes utlstlC!nry wrln.n evtdtncl thl1 '"
<br />I1u. I flgnl In tl'1t proPtny lubjlc1 Ul sur;fl lien Of Intends 1Il
<br />obllln I nghl In such prupeny
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