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<br /> i:n1erec:l as Document No. I
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<br /> ... ~ '88 AUG 5 AN W " 05 .en .
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<br />Exctrpll From Intemll Revenue Code
<br />Sec. 6321. Lien For Taxes.
<br />
<br />11 any perlon liable to PlY any to neglectl or re1uslS to
<br />PlY the ..m. 111lr demand. the amount (including any Int.r.
<br />elt, additional amount, addition to tax, Dr UllSSlbl1l penalty,
<br />together with any calli that may accrue In addition thereto)
<br />.hall be I lI.n In flv.r .f tho Unllld SIlt.. up.n all pr.perty
<br />and rights to property, whether flal or personal, belonging
<br />10 luch peTlen.
<br />
<br />Sec. 6322. Period tOf Lien.
<br />
<br />Unless anolblr....dltl. Ill. IP8clflc.ally fixed by law, the:.llllln
<br />Imposed by section 6321 shall arise at the time the WlSllTill:nt
<br />II made and shall continue until the liability for the amount 10
<br />auessect (or a judgment against thCl taxpayer arising out of
<br />luch liability) Is satisfied or becomes unenforceable by reason
<br />o1laple of time.
<br />
<br />Sec. 6323. Validity and Priority Against
<br />Certain Persons.
<br />(al Purchlltr'., Holdell 01 Security In-
<br />temla, Mechlnlc'. LItnOIl, And Judgment
<br />Lien Creclltoll. - Th'lI.n Imp.sed by ,.cll.n8321 .hall
<br />not be valid as agaInst any purchaser. holder 01 a security
<br />Interest, mechanic's lienor, or Judgmenllllln creditor until notice
<br />the rIot which meets the requirements 01 subseC1ion (fl has
<br />be.n fII'd by thl Secretary
<br />
<br />III Place For Filing Nollce; Form.-
<br />(1) Place For Filing. The notice relerred to in sub-
<br />s.ctl.n la) shall b, fll,d -
<br />IAI Under Slate Law,
<br />(I) Real Proper1y .In the case 01 real property, In one
<br />office wllhln the State (or the county. or other govllmmllntal
<br />sutXflwlslon), :.s,flelgnated by the laws of such State, In
<br />which the propllr1y subject 10 tne tilln IS sItuated; anlJ
<br />(II) Personal Property . tn the case 01 personal
<br />property, whelher tangible or intangible. In one office
<br />within the Stale (or the county, or other governmental
<br />subdivisionl. as deslgnatlfd by the laws 01 SUCh State.
<br />in whIch the property subject 10 thll hen i, situated;
<br />.r
<br />fBI With Clerk Of Districl Court - In the ollice ollhe clerk 01
<br />the United States district coun for the JudIcial district In which
<br />the property subJect to lIen IS situated. wnenever Ihe Stale has
<br />nol by law demgnaled one olflce whlcn meets the reQUlfcmentsol
<br />subparagraph (AJ. 01
<br />(C) Wllh Recorder 01 Deeds 01 The DISTncl 01 ColumbIa. In
<br />the office 01 the Recorder 01 Deeds of the DIstrict of Columbia. If
<br />the properly '5\Jb,er:T to the lIen r, SITuaTed ''1 "'t' UI'5I"Ct 01
<br />CDlwntu.a.,
<br />
<br />(2) Situ. Of pr.ptrty SubJ.ct T. Lion . F.r pU'llCl.n of
<br />paragraph. (11 Ind 14). pr.perty .hall be da.m.d t. be.ltullad 0
<br />(A) RII' Pr.ptrty . In fh. can of raal Pllllllrty. It III
<br />phyalcallocatl.n: .r
<br />(BI Pera.nll Property. In 1111 can .f IIIl10nll PTVlllrty,
<br />whlthlr tal1lllbl, .r Intal1lllbl.. af Ihl ,,"ld.1ICI of Iha
<br />tupay.r lllha Um'lho n.U.. .f lion Is 1II1d.
<br />For purp....., plragraph (2J (B). tho rnld.nco 011 corporall.n
<br />.r ptrtnershlp .hall be ...mldl. be !hi pia.. II whlcl1lha
<br />principal ex.cull.. .ffl.. 01 !hi bu.lno.. II localld, and \Ill
<br />r..ldln.. ., a tupaYlr wh.u r..ld.nca I. wlth.ut tho Unllacl
<br />StaIn .h.1I be d..mldt. be In !hi Ol.lrlct ., Columbia.
<br />...(3) form . TbI ,fonn and content of 1M notlce'
<br />ie1erred to in subllctlol]. (II ahlll be prIJc;rl~ ~)' ~
<br />IIItrallry. Suchn.llcl ,hiM be' vllld n.twlthmndll\ll "lny I .
<br />other provision of law IlIg.rdlng the form or conllnl of a
<br />noUce of lien.
<br />
<br />Note: See section 6323(b) for protection for
<br />certain Interests even though notice 01 lien
<br />imposed by section 6321 is filBd with respect
<br />to:
<br />1. Securltll!5
<br />2. Motor vehicles
<br />3. Pe...nal plllperty purchand It retail
<br />~. Personal property PUrchlsed in cuual sale
<br />5. Perlonal property subjected 10 PODllIOry lien
<br />6. Real property to and JpeclallllUlment liens
<br />7. ResIdential property subject to a mechanlc's
<br />lien for certain repairs and Improvements
<br />B. At1orney', liens
<br />9. Certain Insurance contracts
<br />10 Passbook loans
<br />
<br />Ig) Rellllng 01 Notice. - For purp.se, .1 Ihl.
<br />section.
<br />
<br />111 General Rule, - Unless notlca .1 lion I, "tII.d In
<br />the manner prescribed In paragraph (2) during Ihe required
<br />reflllng period; such notice of lien shall,betreated al fllld on tile
<br />date orrwhlch It Is flied (In accordance with subsecllon {Olatter
<br />the expiration of such reflllng perIod.
<br />
<br />121 Place For Filing. - A notlca .1 lion r.III,d
<br />during the rllQuil1!ld rt!Iflllng period shall bf IffICllvAOnJy.
<br />lAllI,
<br />(i) such notice of lien Is rallled In the office in which the
<br />prior notice of lien was flied, and
<br />WI In the case of real property. Ihe facl of refillng is
<br />entered and Illcoroed in an index 10 the extent reQulllld by
<br />subsection (I) (4). and
<br />(BI In any case In which, 90 days or more prIor to the dale
<br />of a rellling 01 noUee of lien under subparagraph (A), the
<br />
<br />1IIt"lIry racalvacl' wrilltn Informlll.n On thl rnannor
<br />pracrlbld In lIflulalllll1l InUlll by Iha Sacralary)
<br />cuncamlng I cI1ll1l1.ln \IlIlIllpaylf. mldlllCl, III nail..
<br />01 lucI1l1ln IIlla. filaclln.....rdanca with IU_ (ij In
<br />lha lllallln which IUch 11II.lftCIlIlllCItad.
<br />
<br />(3) Requlrtd RIlllngPtrIacL - In Iha em
<br />.llny n.ll.. oIl1an, U"1Irm "raqulracl raIllll1ll porlocl" IIIIIIII 0
<br />(A) lhl olll-yur ptriocl andll1ll30 .aya llIar IhIlllplrall.n
<br />.f e yel.. Illtr lh. '"11 0I1ha WIIImlnt oIlh1l1ll. and
<br />(BI th. .na-Ylarptriocl.ndIng wI1l1111...plrallon .,eYla"
<br />Ift..th. cl... 01 Ih. pracadlng RlIIulred reflllng lllri"" for
<br />. 1uch notlc. at IIln, '.' ~ i
<br />
<br />Sec. 6325~ Release Of lien Or
<br />
<br />Discharge Of Property.
<br />
<br />(al R...... Of LItIL - Subjact ID sucl1
<br />lIflulall.", U tho Sacmary may prncrlbo. \Ill Sacratary .hall
<br />IIIUII certificate of nllul of any IlIn Imposed with rnpect to
<br />any Intimal nv.nul tax nolll. Itw1 aJ dlys afllr!he dlY on
<br />whlcl1-
<br />(I) L1lblllty Sltl51l.d .r Unanf.r..lble . Tho s.cretary
<br />Ilnd.thltlh.llablllty 1.r 1111 Im.unt _.d, I.goth.. with all
<br />Inll"l1 In ...poet thlr1Df. hu bean lully alUIII.d .r hu
<br />'-come legally unenforceab": Dr
<br />(2) B.nd Accaplld - Th." I.lumlshldIII Iha Sacrotary Ind
<br />Iccoplld by him a b.nd that I. condlll.nod upon lho paym.nt.f
<br />thl Imount Dlllled, togethlr with III Interat In reIpICt
<br />tho...,. within th, 11m. p".crlbacl by law (Including Iny
<br />extension of such time), and thalllln accordance with such
<br />requirements relating to terms, condhions, and form 01 the bond
<br />and sureties thereon, 15 may be specified by such ngulations.
<br />
<br />Sec. 6103. Confidentiality and Dis-
<br />closure of Returns and Return In-
<br />formation.
<br />,I~) DiIcIoau". 01 Certain Retum. and
<br />. Return Inlormlllon For Tu Admlnl.lrltlon
<br />Purpoua. -
<br />
<br />(21 DIsclosure ofamounl 01 outslanding lien..1f a nollclI of
<br />lien hi! blllln fIIlt! pU'Buanll0 sectIon 63231'1, the amDunt D1 the
<br />outstanding obligation secured by 5uch lien may be disclOSed to
<br />any person who furnishes satisfactory wrlhen evidence that he
<br />has a righlln the property subject 10 such llBn or inlends to
<br />oblaln a righlln such propeny
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