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<br />Excerpl. From Inlemal Revenue Coda
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<br />Sec. 6321. Lien For Taxes.
<br />
<br />II any penon liable 10 pay any talC neglects Dr reluses 10
<br />ply the aame after demand, the amount (Including any int.r.
<br />lit, addiUonl1 amount, addlUon to Ill. Of .assessable penalty,
<br />togelher with any COlts thai may accrue In addltlon thereto)
<br />shill be a lien In favor of thl United Stalu upon all property
<br />and rights 10 property, whether real or personal, belonging
<br />to luch person,
<br />
<br />Sec. 6322. Period Df Lien.
<br />
<br />Unless anolbal'\...datl It ipetlfltally Ilxed by law, the lltn
<br />Imposed by se9.l1Dll 63a1Ihll' "islll Ihe Ume Ihll.lllllllftltnl
<br />Is made and I5hBI/\ contrnue llntll the liability lor Ihe amount so
<br />IlIlSSed lor a Judgment agamst Ihe lalpay.r arising Dul 01
<br />such liability) is saUshed Of becomes unenforceable by reason
<br />01 lapse of lime.
<br />
<br />Sec. 6323, Validity and Priority Against
<br />Certain Persons.
<br />(al Purcha.er'., Holdell 01 Security In-
<br />ler...., Mechanic'. L1enoll, And Judgmenl
<br />Lien Cracllloll. - Th. lion imposod by ..cllon t\321.hall
<br />nol be valid as agaInst any purchaser, holder at a security
<br />Inlerl.t. mllchanlc's lienor, or Judgment lien credl10r UtltH nOllctl
<br />Ihereor which maels Ihe requIrements 01 subsechon (f) has
<br />bellO ftted by the SecrlltBry
<br />
<br />(f) Place For Filing Nollce; Form.-
<br />(1) Place For FilmlJ . The nollee rl!lemd 10 In sub.
<br />seeUon la) shall be filed.
<br />(A) Under Stall! Laws
<br />(I) Real Propllr1y. In !he ca5e of real property, In one
<br />olflca within Ihe Slateler thll county, Of olhllf govllrnme"lIl
<br />5ulWlliilskJtll. as:dl!lgnaled by the laws 01 suth Slatll, In
<br />whIch Ihe proper1y subjecllo Ihe lion I' 'IIualed. and
<br />(II) Personal Property In The case 01 personal
<br />property, whethl!r IlInOlble or tnlanQlble, tn one otllce
<br />within the Stale (or Ihe counly, 0/ Olhe/ lJo'Jllrnmenlal
<br />subdiVIsIon!. as desu;l.lilled by lhe laws 01 such Stale.
<br />in WhiCh the DroperTy sublllet 10 the tlen 15 situated.
<br />or
<br />(5) With Clerk 01 DISlTlCt Coun . In the allies allho clerk 01
<br />the Unlled Stales dlSlllct courl for Ihll Juclclalllislnct In which
<br />the property subjecllo lien rs situated. wh=never Ihe Stale nas
<br />not by lawdeslQnated one ofllce which meels the fllQulrcmenlsol
<br />subparagraph lA). or
<br />(C) WIlh Recorder 01 Oeecls 01 The DIstnCI 01 Columblil . In
<br />the o"lce of Ihe Recorder 01 Deeds 01 the District 01 Columbia. If
<br />Toe property 5~IDiecI 10 'f1~ IIl!n ,,~I'ua'ed 11'1 '~~ rhslf cl 01
<br />CofiJlllbl,il'J
<br />
<br /> ~",erecl i!lS Document No. C/.
<br /> :!l \D"7
<br /> I 88-1 Cl Ll 2 8 -,
<br /> g:
<br /> Ii' Grantor .6
<br /> Z
<br /> 0 Grafllie X'
<br /> - Numerlt:al N /"f Z
<br /> " , n' ST:\ i i: I ;- iH-~J:~t;SKA) gc ( ~
<br /> ~ cell ~ I l'i C F I! I~, L L ) v C
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<br />... 88 AUG 5 rlM 10 05
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<br />(2) Sltuo Of Proparty Subj,,1 To Lion. For purpo," 01
<br />paragraph'll) and (~). proparty .hlll be d"mlll 10 be.ItUltld.
<br />(AI Rill Property. In thl cale of rill proper!)'. at III
<br />physlc.llacallon; or
<br />(8) Perianal ProPflny . In Ihl CIA of plROn11 proplrty.
<br />whether tanglbl. or lnt.anglble, It the resld.nct of the
<br />lupay" at 1M 1Iml Iha notl" olllln I. f111ll.
<br />For purpo... 01 paragrlph (2) {B), !hI r"ldon" of I eorporatlor.
<br />or pannorshlp .hall be d"mlll 10 be !h. pia.. al which tho
<br />principal executive office of the bullnesl II 1000tld. and the
<br />rlllldence ot I t.lllpayer wholl rllldencels without the Unltld
<br />Stlln ,hili btt deemed to be In the Dlltrlct 01 Columbia.
<br />r (3) FOfm ' Th' lorm I al1<l eonl.nl a! "" noli..
<br />re'erlld 10 In tubs.cllDn tal shall !HI pI ,scribed _ by the
<br />9tcrltlry, Such '"ertlee Ihaft be valid notwllhltarldtng any
<br />0I1\er., provlllon or l.w-r40.rd1no.: Ih. lorm or con1t" If . ,
<br />notlctol JJen.
<br />
<br />Nole: SBe section 6323(b) for protection for
<br />cBrtaln interBsts eVBn though notlcB 01 IIBn
<br />imposBd by sBction 6321 is flied with respecl
<br />to:
<br />
<br />1. Securlllell
<br />2 Molor vehicles
<br />3. Personal property purchased It retail
<br />... Personal property purchased In clsualslle
<br />5 Personal proptr1y subjected 10 palllllSOry lien
<br />6. Real propeny tax and speclallllllSlmenl tlens
<br />7 Aesldenllal property subJKt 10 a mechanic's
<br />tlen ror ceruln repairs andlmpro'lemlnts
<br />B Allorney's liens
<br />9 Certain Insurance contracts
<br />10 Passbook loans
<br />
<br />Ii) Rellllng 01 Nollce. - For pUr~os" 01 Ihl.
<br />seclion.
<br />
<br />II) Gen.ral Rule. - Unl... nollea of lIan i. ,,1110<1 In
<br />lhe manner prescribed In paragraph (2) during the required
<br />r.fillng p.rlod, such notlCtl of lie" sball bllreat.d as flied on tht .
<br />date orrwhlch ilia flied (In accordance wllh subsection (0) !If1er
<br />Ihe expiration of such reflllng: period.
<br />
<br />121 Place For Filing. - A no"eo of lion ,alll.d
<br />dUring the rl!QUlred refilino periost shall bf effective only.
<br />IAi II,
<br />II) such notice 01 lien is reW.d m the oUICtl in whIch the
<br />prior notice 01 lien was filed, and
<br />(H) to Ihe case 01 real property, the tact of reflling i:S
<br />entered and recorded in an Index to the edent required b'y
<br />subsection (I) ("), and
<br />(BI In any case In which, 90 days or more prior 10 the date
<br />of a refi!lng of nollce 01 lien under subparagraph (AI. the
<br />
<br />Sacratlry ....Iylll wrlttln Information (In Ihl mlMll'
<br />pra..rlbed In ragullllona Illuad by tho Sterallry)
<br />concamlng a cha.ngtln tblluPIY'r'1 mldlnce. II I notice
<br />ot.ueh tlln Ilal.o W,d In lCeordl/lClwlth .ubemlon (Q In
<br />thI Stat. In which IUch nsldlnClIs lor:ulld.
<br />
<br />(3) Requlrtd RaIlIng Period. - In lht CUI
<br />01 any notl.. 01 lion, tho t"m -raqulrad "filing partod" maan. .
<br />(A) tha ona-y.ar parlod Indlng 30 daya Ina' !ha Ixplration
<br />01 6 Yllrs aft.r the d.te of the 'Hlllment at the tu, Ind
<br />(B) the an"Yllr period ending with IheexpJrltlon ate Yllrs
<br />l11er the ciOlfi of the precedIng required (lflllng period far
<br />such noUet allitn, I
<br />
<br />Se.c. 6325:' RelEia,se O~' ti~n Or
<br />
<br />." I nfsCl'large Of P~operty.
<br />
<br />(I) R..... 01 LItn. - Subjact to luch
<br />ragulation. II thl Stcratary mlY pra..,lbe. lht Stera1lry Ihllt
<br />IlIu, a certlflcal' 01 rel'Ge of any lI.n Impaltd with rasptCt to
<br />any Inlemal flv.nUlIu nolllter thin 30 dap.ft.r IhI day an
<br />which.
<br />(1) LIability Sallsfled or lInInforcllbl. . lbl Secrlt.ary
<br />flnda that Ih.llablllty lor Ih, amounl Illllllll, loglth" .lth III
<br />lnlerllt In respect 1hereol, h.. blln fully ..lIllled or ha.
<br />become legally unenforceable; or
<br />(2) Bond Acc.pllll. Th"al. fuml.hllllo Iha Sacrallry and
<br />accepled by him I bond that Is conditioned upon the paymlnt or
<br />the amounl iSIISSed. logether wllh III Interlll In rupltt
<br />thereof, within thl time prescribed by II. {Including Iny
<br />exl.nslon of such lim.~, and thalli In accordance with IUch
<br />requlremenls relltlng to terms, conditions, and lorm 01 the bond
<br />and surtlUes thertlon, as may be specified by suctt rtgulatlons,
<br />
<br />Sec. 6103. Confidentiality and Dis-
<br />closure of Returns and Return In-
<br />formation.
<br />(k) bllciOlu", 01 Certain Ratum. and
<br />R~Iurillnl~rmallon For Tu Admlnl.lrallon
<br />Purpose.. -
<br />
<br />(21 Disclosure of amount of outslandlng lien. .If a notice ot
<br />lien has been llIed pursuant 10 secllon 6323lfl.lhe amount or Ih.
<br />outstanding: obligation secured by SUCl1l1en may be diselOHd to
<br />any person who 1urnishes satlslaclory written evldencelhal he
<br />has a right in Ihe property subject 10 such lien Dr intends to
<br />obtain a right In such pn:;perty.
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