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<br />Excerpl. From Inlemal Revenue Code
<br />Sec. 6321. Lien For Taxes,
<br />
<br />If any person liable to pay any tax neglects or feluses to
<br />pay the same altllr demand, the amount (Including any lnte,.
<br />IISI. alldltlonal amount. addition to 10. or assessable penalty,
<br />together with any co.l. thai may accrue !n addition ther.to)
<br />,hall b<l a lI.n In favor olth. Unlt.d Slat.. upon all propany
<br />and rights to property, whether fllal or personal. belongIng
<br />to such parton.
<br />
<br />Sec. 6322. Porlod Ot Lien.
<br />
<br />Unless another. dill Is specl'lcally fixed by law, 1h. IItn
<br />Imposed by II~I", Q321t.hlll arIse al the lime InlllllllUmtnl.
<br />II made and shall contInue unUllhlllllbllllV for thl amount 10
<br />IIselled tor. IlIdgmlfl"'IOllnst the tupaYIIr arillng our-of
<br />such liability) Is 1I111lilld or tHIcomes unenlorceable by nason
<br />of lapse 01 time
<br />
<br />Sec. 6323. Validity and Priority Against
<br />Cerlain Persons.
<br />(al Purc:he.e"" Hold.r. 01 Security In-
<br />lere.t., Mechenlc'. LIllian, And Juclgm.nl
<br />Lien Credllon. - Th, lion Impo"d by "",on 6321 .hall
<br />not be ....lId II Ig.lnst any purcnaser, holde, 01 I slIcurlty
<br />Interlllt, mechanlc's lienor. or judgm.nllllln crlldilor until nollCII
<br />thereof which meets thll requirements of subsection (f) hili
<br />been filed by the Secrelary
<br />
<br />m Piece For Filing Nollce; Form.-
<br />l1) Place For FIling - Thll nollce referred 10 in sub.
<br />IlIcllon (I) shall be iliad.
<br />(A) Under Stall laws
<br />(I) Real Prop,rty. In the ClSlI 01 real property, In one
<br />oltice wIthin the Stltelor tho county. or olher governmental
<br />suDcUwlston), IS deslgnaled by Ihe laws of 5uch Stale. in
<br />which the property 5ubleclto the lien IS situated, and
<br />{If I Personal Property In thll case 01 pelsona!
<br />propeny, whether llnIJ1ble or intangible. In one office
<br />wllhln the Stale lor Ihe county, or other Qovernmental
<br />subdlvI!lIOnl. aa dll510naled by the laws of such Stala.
<br />In whIch the properly Sub!ect to Ihe lien 15 Situated.
<br />or
<br />1111 Wilt! Clerk 01 Dlalnel Courl In the ottlC!! 01 llle clerk 01
<br />tile United SUl1n dlslrlct court 101 the I!iQltlal QlslflCtln whIch
<br />the prOp!!rlv tubleello lien 15 'illuat"d whweller the Stale has
<br />nol by law destl,lnatetl one ollie!! which meets the rllqulrcmentsol
<br />subparagraph 1,11.1 Of
<br />(e) Willi ReeolOll1 01 Oelll1s 01 1 tl!l Dlstllel 01 ColumOlil In
<br />nUl offiCI of the Recorder oll)eeds or Ihe Dlslrlcl of Co!umbta II
<br />H\II property .utllllc' 10 Ih" 'I!lr> , ~lltlal!l11 'r> '''~ ')'li" c! ~t
<br />Columl1tll.
<br />
<br />(2) Situs 01 Propany SubJ.ct To LI.n . For purp"n of
<br />paragraph. (11 and (4), prop.ny ,hili b<l d"m,d to b<l ,Iluatad.
<br />(A) R.al Proparty . In Ih. ClSa of ftal propany, al Ita
<br />phyalcallocatlon: or
<br />(81 Poraonal Propany . In tho clla of poraonal pro pony.
<br />whither tangible or Intangible, It th, rnldenca of the
<br />IIllPlYor allhe tlma lhtI notlco of lI.n 1,lIIad.
<br />For purpo"a of paragrlph (2) (8), \ha ,nld,nco 01 a corporation
<br />or partn'rahlp .hall b<l d"mad 10 b<l tho placo al which the
<br />principal IIXlCutlve officIo' the buslneu II 1000fld. Ind the
<br />rllldence 01 I taxplyer wholl re.idenel II without the Unltld
<br />Statn ahall b<l dnmad 10 b<lln lhtI Ol'trlct 01 Columbla.
<br />(3) Form . Tha lorm. an<! conlanl of the notice
<br />
<br />. ~~;:::ryto ~~c~~::I:o~h~~1 ~~II~ n::'::~~I~ 'I~
<br />
<br />DlMr' provl.lon of; law rOQardlng. .\ho lorm or oontanl of . \ .
<br />notlc~olll.n.
<br />
<br />Nol.: See secllon 6323(b) for protection for
<br />certain Interosts even though notice Df lien
<br />ImpDsed by secllon 6321 Is flied with respect
<br />10:
<br />
<br />1. Securltles
<br />2. Molof vehicles
<br />3. Personal property purchlsl'd II re1atl
<br />4. Personll property purchutd In clsual.ale
<br />5. Personal propertY lIub)tcttcl to pOllelSory lien
<br />6. Rtal propeny tax and IplCllll.llll1menlllenl
<br />7 Resldllntlll property lIubJect 10' mechanIc'!!
<br />lien lor certlln repairs and Improvemllnts
<br />8. Anorney'allenl
<br />9. Certain Insurance conlracl!
<br />10 Passbook loans
<br />
<br />(g) Reflllnll 01 Nollce. - For purpo,.. 01 thl.
<br />sectIon.
<br />
<br />(II General Rule. - Unl.., nolles 01 lI,n " "tll.d In
<br />the manner prllScrlbed In paragraph (2) during the required
<br />relilino period; such nolice of liel\ sllall beuoated as flied on tho
<br />date orT'whlch it Is flied (In accordance with subsection (f)) after
<br />the 8ltplratlon of such reflllnQ period.
<br />
<br />121 Piece For Filing. - A nOlles nl ",n "III"
<br />dUring Ihll ulQulred rellllng plITlod shall be effective onlv .
<br />IAI i1.
<br />(II such notice olllen 15 rellled In Ihe olflceln which the
<br />prior nolice 01 hen was IlIed, and
<br />(iI) 1M the case of real property, the facI 01 reliling is
<br />entered and recorded In an lnde.ll 10 Ihe extent required by
<br />subsection 'UJ (ot), and
<br />ISI In any case In which. 90 days or more prior to Ihe dale
<br />01 a refillnQ 01 noUce 01 lien under subparagraph lAl. the
<br />
<br />S.cretary raetlvad wrlllan Information On the mamar
<br />pras<:rlbed In regulation, I..ued by tho SocratlryJ
<br />conc"nlng I chang,ln tha tUpaye(1 ",Idone., III notice
<br />of ,uch lIan la allO mlt! In accordlllClwl\h lublacllon (0 In
<br />tho Sill. In which 'uch mld....I.localad.
<br />
<br />(3) Rtqulrtd RIDIng Period. - In the CIII
<br />01 any notice 01 lion. lhe Iarm "raqulrad reflllng period" m.an' .
<br />(A) th. one-y'" period .ndlng 31 daya Iftar tho aaplretlon
<br />01 e yeart Ift,r the data 01 thIIl....lmlnt of the tax. Ind
<br />(a) thoon..yoar porlod ending wllll thauplratlon ole y.ara
<br />anar lIla clolO 01 tha pra<:O<llng raqulrad remlng parlod lor
<br />such notice of Illn.
<br />
<br />.. ~ec. 6325:' Riil&ase Of I lien Or
<br />
<br />. - 'DIsl:harge Of Property.
<br />
<br />'(a) R......Oflleft. - sJ~i:(' to ,uch
<br />regulation. 1.lha Socrallry may prneribe, the Socretary ahall
<br />Issula ClrtlnC111 of rel'lII of any IIln Imposed with ruptCt to
<br />Iny Intemalmlnul tax not Iltlrthln30dlYllfllr the dlY on
<br />which.
<br />(11 L1lblllly Sall,II.d or Unenlorcaabl. . Tha S"'"tary
<br />finds that thellablllly (orthl.mount assessed. toglther with III
<br />Interlst in rllSpect thereof. hll bun rully sltisfied or has
<br />becomelegllly un.nlorceable; or
<br />(2) Bond Accepttd . Thlrlll fumlshK! to thl Stcrltlry and
<br />atcap'ad by him a bond thai I. condltlonlt! upon \he plymantol
<br />Ih. amounl a..."ad. togath" wl\h III Intareat In respoct
<br />\haraof, wllhln th. 11m. pra,crlbed by law (Including IOY
<br />utenslon 01 such time), and that Is In accordance with such
<br />requirements relltlng 10 terms, conditions, and 'orm 0' the bond
<br />and sureties thereon, as mly be 1P'!(:lfled by such regulallons.
<br />
<br />Sec. 6103. Confidentiality and Dis-
<br />closure of Returns and Return In-
<br />formation.
<br />(kl DIac:IOIure 01 Certain Retum. end
<br />Relum Inlormallon For Tu Admlnl.lrallon
<br />PurpoRt. .;..
<br />
<br />(2) Disclosure of amount 01 outstanding lien. -11 iI nDtiell of
<br />Ii&n has fleen filed pursuant to sectIon 6323(1), the amounl of the
<br />outstanding obllgalJon secured by such lien may bedlscloHd to
<br />any person who furnIshes satislaclory wrillen evldl!nce that he
<br />has a right in the property sublllct 10 such hen or Infends to
<br />obtain a rlghl in such property.
<br />
<br />]
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