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<br />Eleerpll From Inlemll Revenue Code
<br />
<br />ttfSjE. 6321. Lien For Taxes.
<br />If 11'11 PlRon IIlbl, to PlY an)' (II negllCtl or relulu to
<br />PlY the nm. .her d.mand. lh1 amounl (Including Iny Inltt'.
<br />IIt.lddltlonaJ amount, .dl1lllon to In, or IUlssltlle PClllJlt)',
<br />bIG" wilt! any COItI thai mlV Ia:rue In Idlflllon ttltl'lto)
<br />ahaJl 1M . lien In favor of tht Unllld stitH upon III propeny
<br />ani rtghll to property. whIIhIr rill or personal, belongIng
<br />11"""_
<br />Sec. 6322. Period CI Lien.
<br />J Un'" anoItItf dati I, lpeclllallly tlltd by law, t" IlIn
<br />Impowcl by ~~ GZ1 ~lIlrl"l1lh1 11m. the ,n'umtn1
<br />II madl and...n ctnMnw lnI tilt IIl1.bllUy for the ImDlllfco
<br />allllld lor I judgmen1.g.lnsllhe Illp.yer luslng out ot
<br />IUdlllablllty)I. ntIJfi1d or t.:omn unlllforcclble by I'IlIon
<br />Dtllpll 01 lIm.,
<br />
<br />Sec. 6323. Validity and Priority Against
<br />Certain Persons.
<br />(II PurchlMf'l, Holden Of Security In"
<br />lertttI, lIechlnlc'l LIenorI, And Judgmenl
<br />Utn Crwdlton. - Thill," Impend by secllon 6321'1'1111
<br />not 1M valid U 1;I111ll1fl)' purchaser, hollllT 01 . ltlcunty
<br />Inttrut.IntCh&nIc'IUlnar.or judgmlflt lI,h crtllltor uttlll nllliCl
<br />e.rnr which mtllI UtI I'1QuJl'lm,nts 01 lubnctlDn If) 1'111
<br />_fiIlllbyIl1l5ocratlry.
<br />
<br />. (0 PIKe For Filing Notlce; Fonn.-
<br />(1) PIICI For RUng . The notlcCl relerreO 10 In sub-
<br />Metlon (I) shill blflled.
<br />(AI Undlr StaiD LI.'S
<br />(II Rill Property -In the case at rell property, In one
<br />olfice within the SUte(or the county. or other govemmenUI
<br />subdilislon), u ".ig\U.ted by the tUB 01 IUch Sate, In
<br />which thl Clroparty subltlctlD (hI lien 11 ,ilull"d; anO
<br />W) Personal Property . In the ease of personal
<br />prDperty. whlth.r w;Lblt or intangible, In Dne ofhte
<br />wlll'lln the State (01 the county. aT otnel governmental
<br />lubdlvislon), IS deSignated by the taws of 5u~ Statt
<br />In whlth thI plOptH1V SLlblect 10 tile hen '5 sl1L1a\~1I
<br />or
<br />(8) With CI.rlt Of DIstrict Court. In the office of the cler~ ot
<br />the UnlteO States (lIstnet coun 101 ttle IUOlclal C115tr.et In *hlcll
<br />Ihlpropt:rtysUbjettlcIlCI11!51tl.liteo,Wntne\lcrtl1eSutl':!'Ju
<br />'nol by II."aesignJted 01'11 otllee wn.tn meets the ftCl.wcment511t
<br />subtllrlgraph(AI,or
<br />tel With Recorder 01 DetCls 0\ Tnt DI&1f1ct 01 Colum~ ~ In
<br />1M oNlet at thl Recorder {II OOOS{lt 1M' Dlstnct 01 Golumfll/l II
<br />the property subject to the lIcn I~ sltl.latell In t,~ 01511,{1 at
<br />ColUI!'~j~
<br />
<br />tnleJ8d as Document *'"
<br />
<br />88- 1 f) Ll 4 5 6
<br />Grantor I \
<br />Graill8e /' ~
<br />. . . Nvmertcal /,.//'J
<br />l.!,lr_ t',- r;t.~~ S~
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<br />C2I Situs Of Property SubjKl To Utn - For purposn of
<br />p.rlgraphs(', and ("). properly shill be dHm.lI to btslwllld.
<br />(AI Rill Proptlty - In 1M CUI 01 rllt proplrty, .t III
<br />physltllloeatlon: or
<br />(8) Perlonal Properly. In Ibt caN of penon" DrOperty.
<br />whltl'llr tlDglblt or Inllnglblt, II Itlt mldlnCt 01 the
<br />1U~1)'.r II thllllTtI the natJCI DIU," tlflltc1.
<br />For ptJrpolllofpat'lQraph (2)(8),1tII raldlflCtoflcoQlOratlon
<br />{If Plnnorshlp shall bllStImId 10 bllhI place It which UtI
<br />prtnclplleXlcutlva orflcl or UtI bulllltU II IDCIIId. and III
<br />mld.net 01 a tup.)'., wbDH rnlOtnca II wllt'lout ItlI UnI1ICI
<br />Slim sllall bI dtlmtd 10 blln tbI Dlstrld 01 CtltumblL
<br />(3) Rum . Thtl farm and contini 01 lhI notIOI
<br />raf,rrtd 10 In IlIbJletion (I) mill III prucrCtlld trv1tll
<br />StcrItlry, Suc:h nolloelhlll ....vllk! notwllhlwMllag.1I\Y
<br />,O~II Plovlllon 01 law rtQ~j~ 11\1 torm Of ~1'IIIOt of .
<br />noUClofUtn
<br />
<br />Nole: See secllon 6323(b) for protecllon lor
<br />certain Interests even though notice of lien
<br />Imposed by secllon 6321 IS liIed wltn respecl
<br />to:
<br />
<br />StlturllltS
<br />M01Drvelltclu
<br />f'trSllnllprOptlrTypllrtfllSflc.lltl,ll
<br />Personll propenv purttlneclln el5UIl SlI.
<br />Pel'10nlll;ltoPtny IIJDJKtM!IO pOllnlcry IICO
<br />Rill proPlrty In InCllpKlllllllllmtnt 1ItN-----
<br />Rnll1entlll ptOtJtrtY lutltKI to I mtehlntt'l
<br />Il.n lor certAin rcPIl1'1 InOlmprovemenll
<br />a Anorney'III'T1J
<br />" Certllnlnsuranceeontram
<br />10 PassbooklOln5
<br />
<br />I" Reflllng or Notice. - ,,, ""...... at th,.
<br />sectIon-
<br />I'J Generel Rule. - Unlen nDIu:e ollltn III refiletlln
<br />Itle m.lnnl':r preSttlOel:lln PAragraph f2J dunng the re!lull*!
<br />rehlitlg ~elltld, sueh nollC! ot henshl.ll be !rutea as. fjled on Ut,a
<br />d"ton'whlchlt,sliled Ilnaccot'danctwlthsubstetlon(lllahll'
<br />t"l':UplrIIrDnolsudtlehhngperlod
<br />(2J Place For Filing. - A ntltlctl ot hen flI11lecl
<br />d.Jr,n, Ille rl au""~ relllll1g per,poshall bt efletllve only,
<br />,J',)lr-
<br />III 511ttlnllllceolllenI5'etll~lnlheoflletln..hIChthe
<br />PflOl110hteolltenwasllred InCl
<br />1111 .n tl18 ene 01 ltal ~lIopen.,., the latl 01 "Illtnll is
<br />II11111ell and recordelllO an Indnto IlIeutenl relllJlfedby
<br />,uIJUCliOn 1111.). "nCl
<br />181 HI ;r"r Lue In .,tllcn go d.lr~ or more pller to W date
<br />at.. relllon, at nolice 01 .!en unclt! subp.lr.gr.lllh IAj,1he
<br />
<br />sIemary nc:eInd wrtritn 'Informattan (In 1M ft'lImW
<br />prncrlbtd In rlVullt10ns lIl'*' by lhI SIcrItIryJ
<br />ctlOCI:mlng _ tltangl In lhI tlXpl)'lf'l raldenca. If _ noticl
<br />at tudt U.,II aiJofllld__lCCOn!lfQ wtItlsubNdlan(fj 1ft
<br />thoSlIII In.."", """ __ ..,......
<br />
<br />(3J Requlnd Reiling PerIod. - 'n tho CUI
<br />a'lJ1ynOllClal'lIn.tho_"lIQUIlldllllllntlporlad"lIlIIlII-
<br />(Al lhIOllt-yU1por1oc1lndJng3lldlYla1llrlhl_'"
<br />01 e ~ aft. Iht dall 01 1M UHU!Mft1 at thI tu. and
<br />(8) thlcfttoYllrptrlocllnd1ngwlththluplraUonoll)'lll'S
<br />an,r the dOlI al the pl'lttdlng rtqUtnd nfIllnt ptticd for
<br />IUch nota of 111ft.
<br />
<br />Sec. 6325. Release 01 lien Or
<br />:Discharge Of Property.
<br />(II R..... or lien. - Su""" fa _
<br />tlQulattonl IJ 1M SItJtWJ may prnc:rIlJt.lhI5tt:nWy shID
<br />Issue. c:ert/flcall of I"Ile_ Oflfl)' nln ImpoMd with I"Isped.tD
<br />any lntamII menU! tax not latIT thin JJ dlJllftlr!hl dlJ on
<br />wl'Ilr;n.
<br />(1) Ulblltty SllIsfled or ~orcubIl . TIll StcnlJly
<br />findl thlllM IIlbllltyforltllamomtasNSHd. togIU\Ir with 10
<br />Intlmt In l'1IllId lhlllol. hu bltn full., utlsflld or I\U
<br />bIaltnlllGln., untIlrDn:ub~ or
<br />l2J aono ACttpltd. TheRia tumJshad to lbI SIcrIWy and
<br />IW"tId by him I bond Ullt Ia ecn:IltlontO uptln tbI payment of
<br />lbI amount UJlSUlI, toglthlr wItJl III In!lrKt In !'lIPId
<br />lbIrt01'. .Ithln lht t1l111 pmcr\tIId !Iv I.. (IndUCIIna any
<br />nl.nslon or sueh timl'. and thJt II In ltttm:l&nCI .-Ith such
<br />rJQulratlllntl relaUng to terms. conditions. and form of the bond
<br />lncI SUf1t1tsthlrtlln. U ftIIy btspedfltd b'f sutb rtgulallonJ.
<br />
<br />Sec. 6103. Confidentiality and Dis-
<br />closure of Returns and Return In"
<br />formation.
<br />1'1 DIIcIoIure of Celtlln Relul1ll end
<br />RllIlm Inlormetlon For Tex Admlnlltrlllon
<br />P\IrpoIeI. -
<br />
<br />(2) OisclosureolilmtlllntoloulStanCllngtlen..rllnotlceof
<br />lien has been lilt\! pursuant 10 ~et1'lon f323jll the amuunt of the
<br />Olllstar'ldlOQ obligation ~ecll'~1I Dr sue" hen ITt!Ir De IIlsclosed to
<br />any person who furnishes ntesflctory wrtnen evh1encetI'IJI hi
<br />has . right In the propeny subject 10 '11th lien or Inlends to
<br />olltamanglltmsuchproj)Cny
<br />
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