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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 feluSIlS to
<br />PlY the same alter demand. the amount (Including Iny Int.r-
<br />est. additIonal amount. addItion to lax. or &lsenable penalty,
<br />logether with any cOltllha' may al:J:rull In addItion thereto I
<br />shalt be a lien In flyor of the United States upon all property
<br />Ind rights to property, whether real or personal. belonging
<br />lOluch pe/'lon.
<br />
<br />Sec, 6322. Period Of Lien,
<br />Unless another- tlale It- spKlflcally fixed by law. tht .11'0- .
<br />Impond by section 6321 shall arise It the lime the assessm:,"'
<br />III mlde and shall continue untlJ Ihe liability 10r the amount 50
<br />nussed (or a ludDment against the laxpayer anslng out 01
<br />such llabJlitylls satIsfied or becomes unenlorceablB by reason
<br />of lapse 01 timll.
<br />
<br />Sec, 6323. Validity and Priority Against
<br />Certai n Persons.
<br />(al PUrchIHr'I, Holdefl 01 Security In-
<br />le....II, Mechlnlc'. Llenofl, And Judgmenl
<br />Lien Credllofl. - Tho lien Imposod by ..cUon 6321 shall
<br />nat be ..alld as against any purchaser, holder 01 a "curUy
<br />Interest. mechanic's lienor, or judgmenlllen creditor unlll notice
<br />thereat which meets the requirements 01 subsection If) has
<br />been filed by the Secretary.
<br />
<br />(ij Piece For Filing Nollee; Form.-
<br />(1) Place Far Filing - The nollce relenel! to In sub.
<br />saeUon (al shall be flied.
<br />(A) Under Stale laws
<br />(il Real Property .In Ihe case of real property. In one
<br />otllce wllhin the State (or the countV. or olher governmental
<br />subdhilstortj. ~8slgnaled by the laws 01 such Stale, In
<br />which the property subjecl to Ihe hen IS sHualed, anO
<br />(ill Personal Property In the case 01 personal
<br />property, whether tangIble or intangible. In one olfice
<br />within the State (or the county. or alher governmental
<br />sul>divISlonl. as oeslgnaleO by thll laws 01 ~uch Stala.
<br />In which Iha property sub/eel to Ihe hen IS situated
<br />or
<br />(B) WUh Clerk 01 OlslrJcl Court - In Ihe alllcD 01 the clerk of
<br />the United States dislrict court for Ihe julllclallllstnct In which
<br />the property subjecllO lien IS situated. wh~never the Slale has
<br />notby law deslgnatell one office whIch meets Ihe leQulrcrnenls 01
<br />subparagraph (AI. or
<br />Ie) With R~corOer 01 Deeds or The D1Strlcl 01 Columo'i1 In
<br />the offlee 01 the Reeon'''1 01 Deeds oJI the District 01 Co:umlJla, If
<br />the property sublet! 10 tl1t! hen s sltualcd In I'lt' D,sl' C' Of
<br />CGjurnil!a.
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<br />(2) SlIu. Of Prop.rty SubjlO1 To Llsn . For pu"",... of
<br />paragraphs 111 and (4), proporty .h.1I b. dnmed to be .Ilu.led.
<br />(A) RII' Prop.rty - In the CI.. of rill property, II lit
<br />phyllcallocatlon; or
<br />(BI P."on.1 Property. In "" CIH of pereonal property.
<br />whither tanglbl. or Intangible. al thl 1lI.ld.net 01 thI
<br />WllIyer al the 11m."" noUCI 0111", 1.1IIed,
<br />For purpoII' of pereg"ph (2) (B),"" rnld.... of I co"","tlon
<br />or Plrt..rehlp .hlll be dnmed to be Ih. pllCl It whlcl1 ""
<br />principal executIve offiCi of thI bullfttll II locattd. and tht
<br />resldenca of a laxpaVer wholl rnld,nct I, without th, Unltld
<br />Stlln .hall be dnmtd to be In tilt District 01 Columbll,
<br />(3) Form - Th. lorm Ind content 01 Iht .notloo
<br />rlferrtd 10 In subSlclloll (I) IIlIII be prescribed by the
<br />Secretary, Such nollct shill be yalld notwltMtandlng irri
<br />other provlllon 01 law regarding the farm or content 01 I
<br />nollce 01 Uen.
<br />
<br />Nole: SeB sBclion 6323(b) for protection for
<br />certain interests even Ihough nollcB 01 lien
<br />Imposed by section 6321 is med with respect
<br />to:
<br />
<br />1. Securities
<br />2 Molar vehicle,
<br />3 Plllsonal property purchased at retaU
<br />. Personal property purchased In casual sale
<br />5 Personal propeny subjected to pOSIISlOry lien
<br />6. Real property tax and speclallllesamenl liens
<br />7 Residential property subject to a methanlc's
<br />lien lor certain repairs and Improvements
<br />8 Attorney'sllens
<br />9 Certain insurance contracts
<br />10 Passbook loans
<br />
<br />101 Remlng 01 Nollce. - For purposos 01 this
<br />stellon.
<br />
<br />111 General Rule. - Unless noli" 01 lion Is ralll.d In
<br />lhe manner prescribed in paragraph (2) during 1he requIred
<br />'eflllng period. !Iuch nollce 0' hen shaU bttraled alfiltd on Ih,
<br />date on-which 1115 filed (in accordance with subsection (f)) after
<br />lhe expIration of such refillng period
<br />
<br />121 Plece For Filing. - A notice of lien ralll,d
<br />dUring Ihe reqUired relillng Plried shall be aflec11ve only.
<br />IAIII
<br />m such nolicl 01 lien Is refiled In the office m whIch the
<br />prior noltce of lien was filed. anti
<br />Ol) In Ihe case of real property, lhe1act 01 reflling IS
<br />entered and recorded In an Indel to the oxlenl reQuired bV
<br />subsection ~fl l4}. anll
<br />rn, In any case In whIch. 90 clayS or more prior to the date
<br />of II retlhng of nolice 01 lien under subparagraph (A), the
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<br />SecratalY racalYtd written In'ormlllon (In !h. mlnner
<br />p".crlbtd In regulltlon. I..utd by "" Stc"IIIYJ
<br />conc.ml11ll1 cl1ll1l11 In \tI. tUPIY'(' ,"ld.nee,1I1 nolloo
<br />otluch Illn 111110 fII'd In Iccordlntlwlth lubnctlon (Q In
<br />Iht Sltte In whlellluch rnldlflClle located,
<br />
<br />(3) RICIUlrld RIfIDng P.rtod. - In Iht CUI
<br />ollny noU" ollie.. \tIItterm "raqulrocl rellllng parlad" mlln.-
<br />(A) Ill. one-yaar parlod .ndlng 30 day,"fter Iht Illjlirallon
<br />of e yure atter Iht dlte 011111 ......m.m or Iht tu. and
<br />IB) lhl on!-YIITperlod endif)QwJththl,xpirltlonof8YSITl
<br />aft'T the cloa of thl preceding required nflllng period for
<br />such notlet af IIln. -, ,
<br />
<br />Sec. 6325. Release Of' lien Or
<br />
<br />Discharge Of Property.
<br />
<br />II) RtItIII Of LIIn. - Subjact to .uell
<br />lIIlulltlons ..Ih, Seer.1I1Y mly prncrlbe, Iht Stcratlry ,hall
<br />IIIVI . ,.nlfl"te of nle." "any IItn ImpoHd with 1IIptCt to
<br />any IntDml1 revenue tIl notl.tlrth.n 30dIyJ ahlrthl day on
<br />which.
<br />(1) Liability Satlsll.d Dr UnanfO....bl. . Th. SecratalY
<br />llnd. thai tholllblllly lor tht amount Willed. tDgtthtrwlll1ll1
<br />Interlll In rllptCI thlrtof. hu bien fully ..tlsfled or has
<br />become legallv unenforce.ble: or
<br />(2l Bonll Accepted. There I' furnished to the Secretary Ind
<br />accepted by him I bond that II conditioned upon thepaymenl ot
<br />the amount UNsaid. together wtth III Interest In rnpeC1
<br />thlrtof. withIn the lime prescribed by la. (Including any
<br />extension 01 such time), anti that Is In accordance with such
<br />requirements relating to terms. conditions. and form otlhe band
<br />and sUrltles (hereon. as may be specltled by such regulations.
<br />
<br />Sec. 6103. Confidentiality and Dis-
<br />closure of Returns and Return In-
<br />formation.
<br />(k) DIIcIoIu... 01 Certain Relum. and
<br />. Rilllm Irllormitlon For Tex Admlnlltrlllon
<br />Purpoltl. ..:.. .
<br />
<br />(2) Disclosure 01 amount 01 outstandmg lIen. -II iiI nollee 01
<br />lI.n has ba.n fII.d pursuant 10 ss<:llon 5323(fl, lhe Imounl 01 the
<br />oUlSUlnding obllgalion secured by such lien may be dls.cloHd to
<br />any person wno furnishes satisfactory wrllllm evidence that he
<br />has a righl In the property subject to such lien or Intends to
<br />obtain a right In such properly
<br />
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