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<br />Elcerpll From Inlemel Revenue Code
<br />Sec. 6321. Lien For Taxes,
<br />
<br />II Iny perlon Blbl, to pav any tJ.x RtOlects or r,IUIU 10
<br />ply the ume aft,r demand, the amount (Including any lntlf~
<br />HI. adCfllional amounL addition to In. or IIHlllb11 ptnalt}l,
<br />tog.ther wl\h env ce.1I lhlI m.v aceru. In Iddl!lon thereto)
<br />sJ1111 be I 11111 In Ilvor olllll Unlllll Statll upon III properly
<br />en<l right. to properly, _ rill or perlonll, III10nglllll
<br />to such ptraon.
<br />
<br />Sec. 6322. PeriOd Of Lien.
<br />
<br />Unlns Inother [lJ.tI is Iptcl11Cllty flud by 11'l1li', 1M Illn
<br />Imposed by netlan l5321 sl\all .'111 It thllIM U'II IIMlsmenl
<br />IS midi InCl ,hili contlnut until the liability lor fhI amounllO
<br />usesHd (or I Judgment Igalnst the l.aplye, .rilll')Q oU1 01
<br />such lIabilltyl is SlUltiR or becomes uRanlarcllbl. by r.llon
<br />of IIPH of time.
<br />
<br />Sec. 6323. Validity and Priority Against
<br />Certain Persons.
<br />III PUrchaHr'I, HokIers Ot SIcurlIy In-
<br />lllHtl, lItchanlc'l LIInorI, And Judgllllfll
<br />LItn Cntdllon. - The IIIn Impo.'" by sltllon &321 .h.1I
<br />nol be valid II against Iny purchlJlr. holdlH ol I security
<br />Internt, mechaniC" Uenor, 0' ludgmtnll1ln creditor until notice
<br />thlrtOt which m"', thl reQUirements at subsecllan lO has
<br />Dlen flIll1 by thl Secretary
<br />
<br />(f) PIece For Filing Nollce; Form.-
<br />111 Plaet For Filing The nohCI reterr!tl '0 II'l sutr
<br />$It1JOn (I) sha11J:l1liled .
<br />IAI Under State LJws
<br />(II Aul Property. II'l the cu! of real propert)', In one
<br />offICe wlthill U'teStlle (01 the coun1y. or other ~vernml!!nta!
<br />sUb(lfvlslonJ. as d~SIQnaleti tly m! laws 01 such Stale. In
<br />which If'le prot)l~rtv sutlll!!CllO I'll! lIt1n IS snulled: IlJ'iCl
<br />1111 Per~on.ij ProPl!!rt'Y In Ihe ClSe at personal
<br />1)roperty. whetf'ltf ~1t'lOI~11 (II '"tangible In one (ifflCl
<br />wllhln the State lor tf'll!! county or 01 her governmentil
<br />SubdlvlSlonl as (Il!!Slgnaled t~' ltlt! I.UiS ot such Statl!!
<br />In whICh 1!'Il!! D'Opl'\n~ s.ublKl Ie. ltlt ht!Tl IS StlualM
<br />or
<br />(Bl WJtI'l {;lef" Of OISUld Court lfllhl!! offlte ot ,n! clerk 01
<br />the United Stales Olstml tou!t fOI Ihl!! ,udlclal district In whlth
<br />11'11 ,IIQpeny "ub)l!!l.l Ie I'fn '5 sllu.&ll!~ whent...er Ihe Stale hilS
<br />flOI by la. O~&l~naltlr:: IInll olllef w!'l'Ch ""ellls tfl~ leQo.I'l~mfll11S cl
<br />lutlplr,~l' Iptl 1.4. :I'
<br />fe) With Reco!dl'I ~ Deoc~ cr lll! Dllilr'Cl 0' SOluIT tit", In
<br />"l'll onle. 01 ,tie 1=lecorefr ell Oeett! ot t1'le 015ttlcl Of COlumbia If
<br />IT'll p'(lperl~ "ullj!'C' II! ''''r "el' . tjtu1l1f'~ ~ .~~ "\.""~' ."
<br />':l:Ih;m!l11
<br />
<br />El'lIered as Document No.
<br />I
<br />88- 1 n 4 n q 5
<br />Grantor ~
<br />QraMae 7" T'
<br />t1umerlts\ ~
<br />ST/ITE Of IJi:llRASKA) t!
<br />COllNTY OF i:,~.LL iI}"S
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<br />'88 JUL 25
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<br />(2J Situ. Of Properly SubjlCI To U.n. for purpo... of
<br />paragrlph. (1) .nIl (4), properly Ih.1l be deemed to bullulllll.
<br />(A) Rill Properly . In th. CUI of ru' Prolllrly. It 111
<br />pI1vo1callOClllon: or
<br />(Bl Plrso..1 Properly' In IIlI COli 011ll1lOllll ptOpIlIy.
<br />whelhlr IInglbl. or Intanglbl., II th. rnldlncl of IIlI
<br />tuplyer It IIlI UIIlI IhI .oUR at Iltnl. mod.
<br />For purpooll 01 Plllllroph (2) IBI. tho rIIldlflCl at I corporollon
<br />or partnership .hlll be dHtnedlo be IIlI pllco II wtllcIlllll
<br />prlnelpel IXIcutivl otlk:o olllll bull_ II toc:atld. end IIlI
<br />rnld.lICI of I tup.yer wtlOII resld.ncol. without tho Unllod
<br />$lItnlhall be dOl""" 10 III i11I1l1,Olslrlct 01 ColumblL
<br />(S) Form ' Thllonn~"" continI 01 '1IlI ..tlco
<br />,mrrtd 10 In lubllellon II) sJ1111 be PrllCrlbed by IIlI
<br />Soc:rIlIry, Such notlCl Ihall III ..lid notwitlllllndlllll lIIJu
<br />othlr proviSion Of law rtOlldlna thI form 01 contlnt of I
<br />notlCl of lien.
<br />
<br />Nol.: See section 6323(bl for protection lor
<br />certain Interests even though notice of lien
<br />imposed by section 6321 is filed with respect
<br />to:
<br />
<br />1 StcurlUes
<br />2. Motor vlhlCln
<br />3, Plreo..1 propol1y purd\Uld II rellil
<br />.t. PtfIDnal ptOptr1y purchutd In caull nil
<br />5, Plreonal proporty lubjoclId 10 pouIIIOry IIIn
<br />6 Rill Prolllrly tu InIl _III UIIU_lilns
<br />7 Rulll.nlill proporty IUbjlCtlO IlIlIdwIlc'.
<br />lien for certain npall'Il~ Impl1JYtmlntJ
<br />e Attomey'11I1flI
<br />9 tenlln inSUrlntl contrl.cts
<br />10 PlIsbook loans
<br />
<br />,gl R.flllng Of Nob. - For purposes olthl.
<br />section.
<br />
<br />(1\ Gtntral Rule. - Unlus notice 01 lien is refilld In
<br />the m.anner prescribetl In ~lraaraph (2) during the requiled
<br />rellhng ptrlad. such nOtice 01 h.ft skin be t1'11tt'clll10ed on thI
<br />dlte orrwlllehll IS Wed 1m accordance WItt! substction (t)lltllf
<br />the expiration 01 such reflllng period
<br />
<br />iZ} Piece For Filing. - I notice 01 loon "Iii'"
<br />Ounno the reQulreCIreflling period Shall be effective on1v .
<br />lAllf
<br />(l~ such nollc! of hen Is retlled In the offIce In which the
<br />prior notice 01 lien was filed. ,ne!
<br />Ill) In tile cue of real property. 1"1 1m of refthng t!o
<br />entereolnd rectHCleO Ifl iln mOe. to the ellenl reQulreo tly
<br />sutJs&ctlon It) 'A\. anO
<br />IBI rn Iny we In .tllth. 9J dlys Of more pflor to the aile
<br />01. r'llftli~ of naUct 01 bin ~, lubplll;rlpfl tAl, the
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<br />SICretary rICIlvecI wrltten InlormltlOll (In IIlI m.....
<br />prescribed In rIIlulltlons IlIuod by IIlI SICrIWYl
<br />conClmllllll"'IIIIl.ln IIlItulllyer'1 ,.._.111_
<br />olluch 11111111110 mod In Iccord_wtthlu_lon(n In
<br />IIlI SlIlIln 1Ih1...lUcIImld.....1I1OC1\111.
<br />
<br />(3) RequJl'III R'fIInt Period. - In IIlI CUI
<br />of InV nollco of 1iIn.1IlI1Irm -_Irod rolIllncI porIod" .......'
<br />(A) tho ono-yur perl'" Indl"ll3D dm Iller 1IlI1.,ulUon
<br />01 e yun ""', thl dill of 1IlI_ ollllllll. end
<br />(8) IIlI 001-)'111' IlIrlod .ndlllllwlthllllllp1r1tIOll ole yun
<br />1111' IIlI <lOll 01,1IlI pllCodlllllllClU1rod rolIlIlllllllnOCllof
<br />such notle. 'at iiln. (
<br />
<br />Sec. 6325. Release Of Lien Or
<br />
<br />Discharge Of Property.
<br />
<br />(I) R..... Of LIen. - SWjtC1 10 IUcII
<br />rIIlulltlons II IIlI Soc:rIlIrY mly pmcrilll.1IlI SaaolIrr-
<br />1111111 certlfiClIl of rei.... olin)' lioIIlnqIOIId wttIl rnl*110
<br />InV 1""f1111 rIVIlIlII tu not Iltw thII13D dIys _1IlI dl' on
<br />whl....
<br />(1) UlbllllJ Sati.llod or \JIloIIlorcIIbI . lilt SaaolIry
<br />f1r1d.thollllllllblll1ylo, 1IlI1___.lIlgIIIlIrwlthlll
<br />Int.re.1 In rnpoc:I lhIrtol. ha _ lull, SIll_ or hu
<br />bIcom.11ll111y unomllftllbll; or
<br />(2J IIorld AcCIp1IC1' lIltre 1.1umlshod IOIIlI SaaolIry IrId
<br />....plod by him I bOnIllhllllCOlldlUonod uponlllllllymont of
<br />IIlIlIlIOomt_,logt\tlIfwlth III Inllmtln_
<br />thIrIot, within IIlI tlrIlI prIICItIlod by Ilw (includlllll InY
<br />utlnllon 01 such tlml), and thll II In accordance .JUt such
<br />lICIul.-1I rllltllllllO IlrmI.COIIdItlOlll, end 10111l of 1IlI_
<br />end lulllill\tllflOl1, II mil IlII1l1C1fIlCl by SUCh rIIl"lltlons,
<br />
<br />Sec, 6103. Confidentiality and Dis-
<br />closure of Returns and Return In-
<br />formation.
<br />, lkl DIIc:IoIln of CertaIn R....ms and
<br />Hilum Information For Tu Admlnlllrlllon
<br />Purpolll. -
<br />
<br />(21 Oisdosure of amounl of ou,standing hen. .If . nO'lt! at
<br />Hen hiS been flied pUfsuan1 to sealon6323{t). 1M amount ol U'te
<br />outstandlOg obligation :>eo.nll by such lien miy be dlKlased to
<br />Int person whO 1umishes satisflCbry writlln mdencl thai he
<br />h.as I ngh! In 1he prQ~rty twjter to such lien Dr Intends to
<br />otltaln I right'" suCft propeny
<br />
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