88104291 - Laserfiche WebLink

Browse

I NQI cJi) f:.nlerad as Dotumenl :!l I . .- bD/ ;;: 88-4 114 2 9 1 .- Z Granlor -, GtlllIWe a ...... 0 NumetJu1 Af:! :Z - , :-, C;' STIlT!: ;"'; NEBI\ASKA}b'itfJi" !' CD COL'i:n OF H!,LL ) S ~ 0 I' - ;i ... -I I co 'SB AUG 5 nl1 10 DB I>> " ... ('7 .." !!1. CD' '~~:..;:.-' ./1.~:::::;'(,.~.~...1 I ~ p:' Pr.:0: I1F 1i"'f'f1!'> ",I ! Ii a n .. il- ~ :D cl!l .- ! Excerpl. From Int.mal Rev.nu. Cod. Sec. 6321. Lien For Taxos. Illny penon IIlble 10 PlY Iny tllX neolllcts or rehllll to .ply the lime Iltlr demand, the amount (InCluding any Inllr- tilt, llddJllonal amount, addition to tax. or allllls,lIble penalty, togelher with any costs thlt may accrue In addlUon thereto) shall be . Uen In flvor of 1he United Stalel upon all property and rights 10 property. whether '11' or personll. belonging 10 such penon. Sec. 632~. PerlodOt Lien. Unless lnolher d.1I1 IS specifically fixed by law, the IIln Imposed by slIctlon 6321 shill arise althe lime the auessment Is made and shall continue unlll the lIablllly for the amount so .1I115ed lor a judgment agalnsl Ihe tupayer arising out of such liability) is slItlslled or becomllS unenforceable bV reason of lapse of tlme. Sec. 6323. Validity and Priority Against Certain Persons. (a) Purchaser'a, Holdare 01 Security In- I.,..t., Mechanic'. Llenore, And Juclgment Lltn Cradllore. -lh.lI.n imposed by ..cllon 6321 .h.1I nol be yalld as against any purcha$8f. holder 01 I security Interesl. mechanIc's lienor . or judgment lien credltot unlll notice thereof whiCh meets tne requirements of subsection (fJ has be.n m'd by \h. Sec"lalY lij Place For Filing Nollce; Form.- (ll Place For Fllino . The nollee referred to in suD- "'lion ,a) .holl be IIl1ld . (A) Under Statlllaws II) Real Property. In lhll case ot real proptlrty. in one oUlee wUhln the Stille tor the counly. or olher governmental sutKUflslont. Is.diaignated by Ihe laws 01 such State, to whlctl the property sublect to Ihe lien 15 situaled: and III) Personal Property . In the case 01 personal property. whether tangible or Inlanoible. In one o"ice wllhin the Slate (0/ Itle county. or other governmental subdlvlslonl. as DeSignated by the laws 01 such State, In Whlc:h the properly subleCI te Ihe lIen 15 situated, " IBl Wnh Clerk Of Dlslncl Court - In thl.! ol1lce 01 the clerk of the UOI1ed 51ates dISIl!CI court lor Ihe JudiCial district TO which Ihe property !lublecllo hen IS slluated. wllwever the Stale: tlas nol by law t1eSIUnallld one 011 Ice IIIfhl(:" meets Ihe requlremenlsol sutlpar.agrl:ph\AI or (el 'NIlh AecolOflf 01 OeeOs 01 The Dlstrlcl 01 ColumOla - In Ihe olflce ot 'hll' Recorl1er Of OeMs of tht Olslrlcl of Columbia. If Tne ptOtlfllty Subject to- Ihe 111!f'1 ~ ;1!UaleO In ''lp' DI<jT!lCI 01 S-olumb1_ ' (2) SI\u, Of Prop.rty SubJ.ct To Uln . For purpo... ot pmgroph'(1) Ind (~). prop.rty .hlll be d..m.d to bo .nullod. (AI R,II Property. In Ih. CISI 01 r..1 prop.rty, It Ita phy.lcollocotlon; or (B) "'''onll Prop.rty . In Ihl co.. 01 peroonll property, whether tangible or IntangIble. 11 Ihe resldenee of the Illlpay.. al Iha 11m. Ihl nollce olll.n 1,lIIod. For purpo... 01 pmgrlph (2) (B), Iha ro,ld.nce of I corporollon or Plrtn...hlp Ihlll be d..mod 10 bt Iha pllce It which Iha p,lnclpalllxlCutlYII offiCII of the business II located. and 1M telldence or I IlJI:paYllr whose residence II without the Unltld SIll.. .hlll bt d..mod to bt In lilt OI.lrlct Dr Columbll. . -(3). Form . tha ltItmi J Ind contenl Ed ~thI noUra "I.."d 10 In .ub..cllcn (I) shall bt p"",rlbtd by lilt SteAltITY. Such noUct shill bt vllld notwithstanding any other provision of law regarding thl form or conlenl of I nollceof IIln. Nole: SBa sBctlon 6323(b) for protBctlon for certain InterBsls BVBn though notice of IIBn Imposed by sBctlon 6321 Is fIIBd with rBspBct 10: ,. Securities 2. Molar Ylhlcles 3. Personal property purchased al rellll 4. Personal property purchased In c..utllll. 5. Plrlonll property subjected to poSIIIIOry Illn 6. RIal property tax Ind Speclll....llment liens T R..ld.nllal property .ubject 10 , meth.nlc', lien for certlln rlpalrs and Improvements 8 Attorney'sllens 9 Certlln insurancl conlracls '0 Passbook loans (gJ Raflllng 01 Nollce. - FOI purpolI. 01 thl. sBellon 111 Gan.ral Rula. - Un'''' nDlIC. 01 lI.n" "lIIedln the manner prllScrlbed In paragraph (2) during Ihe rlQuirld reflllng period. suctl nollce 01 her! shill betralted al mid on the dale orrwhlch it is tiled (in accordanCI with subleClton (III aftllr Ihe expiration ot such retlling period 121 Placa For Filing. - A no"" of II.n "lIIed dUring Ihe required refillng period shall be '"lCllvl only. (AJ If. (l) such notice 01 lien Is refiled in the office in which the pllor nollce 01 lien was filed, and (ill In lhe case of real property, the lact at rellling IS l!ntered and recorded in an index 10 the exten1 reqUired by 5ubser.Uon III (4), aM IBI many casl In which. 90 days Dr mor. puor 10 Ihe dall of .a r'filing ~f nollCI 01 liln under subParagraph (A). the \UVlJl"l. Socratary _Iwod wrlttan Informlllon (In Ihl miniill' pl1lcrlbtd In regullllonl IIIUId by \hI Socratary) concemlng I changlln Ihl taxPlye(llIIldlfICI. It I nolleo of luch lI.n 1'11'0 fIIod In lCCOrdlnCl w11h lubllC\lon (n In Ihl Stall In which ouch IIIldlnco II IllCIlad. 131 Required R.lllng P.rIod. - In Iha .... 01 Iny nollco olll.n, thl Ilrm -raqulrad rat1l1ng perlod- main. . IAllhl on..year period Indlng 30 day. Ifter Ihl IIplrollon 01 e years .fter the dlte of the assnsmlnt of the IIX. .nd (B) Ih. on..year period .ndlng wllh Ih..xplrotlon oIBy.." 1ft.. Ihl close of thl p"CI~ng "oulrod "tiling parlod for 1uch noUce 01 lIert. . Sec. 6325. Release Of Lien Or Discharge Of Property. 'al RaItut 01 LItn. - Sub)oct 10 .uch regulallon. ..11lI Soc,,111y may proscribo, thl Socrollly .hall Issue I certlflcltl of ,eltul at any IIln Imposed with respect to .ny Inlemll revenuI IIJI: noll.ter thln:ll daYI aner thl day on which. If) Liability Sallsfled or Unenfoll:llble ~ The Secrlllry finds thlt the liability for the amount UH..teI. together with III Inler..1 In r..pecl th.rool, h.. bltn fully ..t1It1od Dr h.. becomllegllly unenforceable: or (2) Bond Accepted ~ There II furnished to the StCrlllry Ind acc.pted by him I bond Ihllll condltlonlld a:pon the payment of 111. amount ......ed. togelher with 111 Interl.t In rlspect Il1lr.of. wlll1ln the Ume prescribed by law (Including any er.1lnllon of luch Ilml), lnd Ihalll In accordance with such requirements rllttlng 10 term.. condition.. and form 01 the bond and lurltllllhlreon. IS may be specified by such regulations. Sec. 6103. Confidentiality and Dis- closure of Returns and Return In- fOrmation. (kl DIacIOIUre . 01 Carlaln Return. and R.t\lm Inlo"!iallon For To Admlnl.tretl.,n Purpoat.. - (2) DIsclosure 0' amount of outstanding lien. .If a noUce of lien has been tiled pursuant to section 6323(tl. the amount 01 the outstanding obligation secured by 5uch IIln mlY be disclosed 10 any person whO furnIshes satisfactory written evldlnce thai hI has a right in 1he property subject 10 such Hen or Intends 10 obtain a nghl in such property ~