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<br />Excerpt. From Internll Revenut Code
<br />Sec. 6321. Lien For Taxes.
<br />
<br />If any perlon Habla to ply any taJ nBgleCIJ 01 r"UllIS 10
<br />pay the lime after demand, Ine amount Imcludmg tny Inllr.
<br />lit, additIonal amount. addltlon 10 lilt, or us.nabll p.nllly,
<br />togelher with any costs thai may iccrue In addition ltlllrllol
<br />shall bo II hen In tal/ot 01 tn. UnllltO Stallls upon "u property
<br />and rights 10 property whether rll' or Dlrsonal belonging
<br />to such person
<br />
<br />Sec. 6322. Per/odOf Lien.
<br />
<br />Unless anoIMr'Dlt! I. "spetlhClIlly flud by law, lh,- lien
<br />imposed by !Section 6321 shall arlllII the Urn! thll,lISllurnenl
<br />Is mlde and !hall continue WIlli the lIabllltv lor Ihe amounl '0
<br />assessed (or 11 JUGgmenl agalnsl Ihe taxpave, arISing out 01
<br />such lialnlllYII, satlslled or becamn unlnforceablll by reason
<br />01 lapse orUme
<br />
<br />Sec. 6323. Validity and Priority Against
<br />Certain Persons.
<br />'" Purchller'., Holders Of Security In-
<br />lerel'l, Mechenlc'l Llenors, And Judgment
<br />Lien Crtdllors. - TheUen Impose. by ,,",on 6321 ,hall
<br />nol De ...alld as agL!lInst iln., purchase-r. holder 01 it !.ecurlly
<br />mtern!. mechaniC'S henor. or ludgment Hln creditor unlll nollce
<br />Ihelllol which meels Ihe tllQUlremenls of sUD5ecflOn III has
<br />beon 1.led by Ihe Secroury
<br />
<br />,II Piece For Filing Nollee; Form.-
<br />
<br />111 Plac. For r,l,ng Tht .'IOIICII referred 10 m sub.
<br />5f!Cllon IiI shilll be IllaO .
<br />(AI Unaer StallllaW5
<br />jll ROill rrOpetfy In 11111 case 01 real property 10 one
<br />olllce wllhln Iho Slate lor Ihe counly. or olhe' go...ernmenla'
<br />Su~IYl5IOnl IS llnlonaleO by Ihl! laws of such StaHl, In
<br />*~lch Ihe plopeny SUOll!ctto :ne lien 15 sltualed. and
<br />on Pelsonal P'oporl~ tn Ihe CUll 01 perSona!
<br />property wnether lanOID11I or lrllBnO'ble, lrl one ofl'':f!
<br />Wllhln the Slalt f)f the county 01 olhar ~overnmenlal
<br />5uOd,,,'S'l')rl H OllSlQndltd by Ihl! ,aw! of such Slale
<br />III whiCh the propert.,. subleCT 10 lhe lien IS sItuaTed
<br />or
<br />/SI W,lh Cle,'" Ot DI~lrlcl CourT In 1M OMIC! 01 me clef" oT
<br />Ihe Umled Slates dlSlflCl CO'11I '0' l~e judiCial Olstlicl m wh'crJ
<br />Ihl! ploper1~ s,Jblttl'O lie" , ~'hl.jl~,: 1tt1~ne...tlr the Slalt' I1J~
<br />1101 b'1la. Ce!''J''IIIl:nlll''e ~rl,(,.1' .....1' L' "''}el!.lf\e ftq."f~''''l!l't~ ',l'
<br />sutJoaragfdD'I,;, :II
<br />Ie, Wllh RecorClel 01 Oell\J~ u' Ill" Olsl!>Cl 01 COluntDIJ In
<br />the oNlclI 01 'tie R!corrlt'1 n' DlIeds ,,1 the OIS1f1C:1 or Columbia If
<br />Itll! propef'~ ~"Cl'''(' 'j' \'I"IlI<'!r1!' " ~""" n ")1
<br />COlumD11
<br />
<br /> Entered as Document No. U
<br /> ." 88::,t..i j-~?~ ~ 100;>
<br /> f
<br /> 5'
<br /> iO C-
<br /> Z Granlee
<br /> 0 Numerlt8l...L1:::a-
<br /> - z
<br /> -. $lil ILL. :S!(A) !'
<br /> n Sri
<br /> CD C c.~; I; ; ... . F Ltd.!. ) c
<br /> ::II
<br /> 0 I
<br /> - ;I
<br />... ;} en
<br />... '88 AUf, 5 Ml 10 09 f
<br /> :IJC ,
<br /> ... ( I '~" ~~ I
<br /> -", ~-~.,-I.."I
<br />!it (i' t;'
<br /> ::J or-("', (1F n~rr~
<br /> !
<br />ii e.
<br />
<br />(2) SlIu. Of p",plny SubllCl To lion . For PUrjlOlII pf
<br />P...p"phl (I) ona (~). p"'pony Ihlll bI aHmllllo bllllultlll-
<br />IAJ Rill .ropony . In the CI.. of rill groporty. II III
<br />phYllclllDCatlon; or
<br />fB) Parlonal Proplrty . In lhe ClM or ptt'lOnal property,
<br />whither lanolbll or lntanglbl.. II Ihl r.lld.nct 01 thl
<br />tupIYlr .1 IhIIlml II\t nollc. or Iltn II mid.
<br />For purpollll or Plrlgraph (21 (81, thl rnld.OCI or. corporation
<br />or plrtnlrshlp ,hill be dllmed to be the pl.ct al which lhl
<br />prh1clpaJ euc:uU.... orflcl or the bUllne.. II 1000ttd. and the
<br />resldenn of I tupayer wholt rttld,nc, II wlthoUI thl Unltld
<br />Stalel Inall bt detmtd to be in IhI Olltrh::r of ColumblL
<br />. f31 Form ' TIll form .nd cOnllnl at IhI notice
<br />~l"rld 10 In Iubstetion \.II shill be pr..crlbtd by thl
<br />Secrlllry Such nallce Ihlll bI vllId nolwlrriaf.ndlrig Iny
<br />other prOVlllon 01 Jaw reglrdlng Ihl form or conlenl of I
<br />noUceollllln
<br />
<br />Nole: See section 6323(b) tor protection for
<br />certain interests even though nollce 01 lien
<br />Imposed by section 6321 is tiled with respect
<br />10:
<br />
<br />Securllles
<br />MOIOfv,htc:les
<br />Perianal property purchlS.d II rel..1I
<br />Petlon.1 prop.erty pufChlSI(t In c.lsual sale
<br />Person'l propvr1y IUbJ8Ctlld 10 possessory Iten
<br />Rill ploperty 10 Ind 5peCIIIIIsusmenlllenl
<br />R!'Sldenlll!t property sublllello a mechanIC'S
<br />lien lor Cl!rllln repat's and Improvemenls
<br />B Allorne)'"!! liens
<br />9 CertBIn Insurance tonlracls
<br />10 Pa5soaok lOans
<br />
<br />IPI Rtflllng Of Nollee. - Fo' pur po,," 01 thIS
<br />sec!lon.
<br />
<br />(1) General Rule. - Unless nollte 01 hen IS reWed In
<br />Ihe manner prescribed In pllragrlph 12l dunng Iho IlIqulltd
<br />r.fjling period. such notlte at II In Ihan hi truled II ruld on U\I
<br />dale on'whlch II 11 Illed (10 accordance wlltl subsectIon (III alltr
<br />the ellplrBlIon of such reWlng period
<br />
<br />121 PIece For Filing. - A notl" 01 lien "llled
<br />c1urlng the requited reflllng period wlI bt ,fflClIve only _
<br />IA) If.
<br />~IJ such nollce 01 hen 15 r.filed In Ihe office In which Ihl
<br />prior nOllce of Iren '!V15 Weo. and
<br />WI In Iht case 01 rul properly Ihe lacl 01 rellllno IS
<br />enl~fed and recorded In an mdel 10 Ihe exlen' Il!QUlrl!r1 by
<br />sl..bsl!chon !II (41. aM
<br />tBI ,n any case In WhICh, 90 clays 01 moril prlCI to tne dale
<br />01 a lellllno 01 notice of lien under subparagraph IAI. thtl
<br />
<br />SlCl1llry ""'vlll wrlttln Inlormlllon (In thl mlMlr
<br />prltCrlblll In "gulllIono Imod by thl Slcratary)
<br />conclmlng I chang. In the 1upaY'r'1 r..ld.nc..lf. nutlCl
<br />at IlJCh IIln 111110 filed In accordancl with .ub.tellon (0 In
<br />IhI Stat. In which .uch mldlnee I.,oeatlet.
<br />
<br />Ilj Requlrtd R.nlng P.rlod. - In thl CUI
<br />01 any nollcl or lien. IhI 111m -rlQulred ,.rlllng period" mllns.
<br />(Aj thl Onl.y... gtrlPd "ding 30 alYI Inor thlnplrlllon
<br />of e re.r. altar the dall or thl aSHSlm.nt or lh. lax. and
<br />(BI Ihl one-yl.r period er,dlng with Ihl ..plratlon oreYlI1'1
<br />arter tha clol' ollhl prectdlng required riming period for
<br />such nollce Dr nen
<br />
<br />Sec. 6325. Release Of. Lien Or
<br />
<br />Discharge Of Property.
<br />
<br />(a, RIIt... 01 LItn. - Subjlcl tD luch
<br />regulation, I' thl Sterelary may prascrlbt, the Secretary Ihall
<br />ISlula c,rUflcal1 or relelSI of Iny lien Impoltd with nspect to
<br />anV Inllmll revenue 10 nollllll than;j) daya altar the divan
<br />whIch-
<br />11 J liability Sa115fled or Unenforceable - The Secrelary
<br />rinds Ihatlhe IIlbilllV lor Iheamount assessed.logelher wllh.1I
<br />lnleresl In respect thereol. has bun fully satisfied or hu
<br />become leoally unlntorceable: or
<br />(2) Bond Accepled. There 15 rurnlshedlO the Secretary and
<br />accepted by him I bond Ihlt is condltloned upon lhe Jllymen1 01
<br />Ine amounl aS5eued. togelher with all Interest In respect
<br />thereat, within lhe lime prescribed by raw (including anV
<br />UlllOslon 01 such lime,. and thai IS In Rccordance wllh such
<br />requlllmlnlS relaling to lerms. condlllons. and 101m (If the bond
<br />and Burelll! Ihereon, as may be specified by such regulation!.
<br />
<br />Sec. 6103. Confidentiality and Dis-
<br />closure of Returns and Return In-
<br />formation.
<br />j'l DltclOJUrt 01 Certlln Return. end
<br />Return Inlorm.llon For Tax Admlnl,'ratlon
<br />Purpo.... -
<br />
<br />121 DISClosure of amounl 01 outstanding hen ,n. notice of
<br />lien hn been llled DUl5uan! 10 seellon 6323(f). the amOunl 01 the
<br />outst.andlng OblIgation !.ecurel1 bV suet'! lien may De dJsclosed to
<br />any pelson who furnishes satisfactory .rlllen evIdence that he
<br />hI! I rlghl In the ptOpertv subject to such lien or InlenO! 10
<br />obltln a right In such prooertV
<br />
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