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<br />Ekrpl1 From Inlem.1 Revenue Code
<br />Sec. 6321. Lien For Taxes.
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<br />lI.n~ pIllon lI,bllla PlY Iny III ntglle1s Dr relullllo
<br />PlY Ih'lImt 1ft" d.mand, Ih'lmount (IncludIng In)' Int.,.
<br />IIt,lddlUonlllmClun1,ldlllllon1olU,Orllltlllbllptnalty,
<br />togtthuwlth Iny cOltlth.,m'1ICCr'Ulln Iddlllon th.rela)
<br />,hall bt I II." In favor of Ult Unlttd Stllll upon .U property
<br />.nd rIght. 10 prop.rty, whlthlf r..' or plr.onll. bllolIglng
<br />to.uchpt'lon,
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<br />Sec. 6322. Period 01 Lien.
<br />
<br />Unless InolheT dllell specifically flud by law, Ihll IIln
<br />Impoled by section 6321 shall arise It the lime Ih. 11IIumlnl
<br />IlmldllndshlllconllnueunUllheUabllllylorlMlmounllo
<br />IsslSull lor. ludgmenl 11Ialnsl the taxpayer lIlslng out 01
<br />.ueh IllbJlJlyjl1 IlttllfJldor becomes unenforCllbleby reason
<br />01 tapltlol Uml,
<br />
<br />Sec. 6323. Validity and Priority Against
<br />Certain Persons.
<br />1'1 Purch...~., Hold.1I 0. Security In-
<br />tertll1, Mech.nlc'. L11l101l, And Judgment
<br />Lien Crtdltorl. - The lien ImpasetJ by netlan 6J2t Ih.1l
<br />not be v.lld IS .galnsl.ny putchaser, holder of . socllrlly
<br />Interu1. mlchanlc'ellenor, Dr Judgmenlllen eredllol unlJl nollCl
<br />1hereof which meets thl requirements of subsecllOn III tlu
<br />beenlilell by lhttSIlCfClillY
<br />
<br />(fl PIece For Filing Notice; Form.-
<br />
<br />1'1 PlaCD For FIling' The notice rclerred 10 In sub-
<br />s.ettlonla) sh,lI ba flied.
<br />(A] Unller Slsle Laws
<br />UI Real Propeny ,In Ih! cau 01 real propeny,lnone
<br />
<br />~~f~~~~~~~~,~~ 5~f~~g(~~t~hde ~~Ut~:'l:~~t~~r :UDC~~~t~~~~
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<br />whlch1h.propenysubJeCI10ltlellenISSllultlcd;lncI
<br />tll) Personal Propeny , In thll can of "rsonal
<br />plopeny, whelher tangible or Inlanglble, In Dnl office
<br />withln the Slatlllol Ihe counlV. Dr other governmental
<br />subdivIsion). as 1lllSIQnalelllly the laws 01 such Slate.
<br />In whIch me property SutljeCl 10 the hen .S sltualed;
<br />or
<br />(61 Wilh Clerk 01 OlslllCl Court. In the olllee 01 the clerk 01
<br />theUnllell Stal1l5 1115tm:l court lor the JudiCial dlslriel in which
<br />Iheproperty 5ublecllo rum 15 sllualell, whenever Ihe Stale has
<br />nol by law deslgnlled olle olllcr whIch melll! the ulQuirements 01
<br />subllarlgrallhtAl.lIr
<br />leI With Recolller 01 OcellI Ollhe OISIIlC:l 01 CoJumllla -In
<br />Ihe olnceofthe Recorder DI Deeds Dflhe DlstrlclofColumbla.lI
<br />IhepropertysulllltCllollle!len,5sltua"lO n1'eD,s'fcIOI
<br />ColLlm&b
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<br />Entered as Document No.
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<br />88-, rj q 4 5'':;
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<br />Gr3nlO~~
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<br />tlvl1lellcal ~
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<br />(2) Sllus 01 Praperty SUbJtd To Uan . Far PUrpolll at
<br />parlllraphlll) and I"), proptrfy Ihall btdttmtdltl bt Illullld.
<br />fA) Aa.1 Prolllrt)l' . In thI CUI 0' rial property, II III
<br />ph)'lltlllocallon; ar
<br />IBI Peraonlll Praplfty . In tM CIA 01 PtfIOflI' proptrty,
<br />whalh,r llngllll. or Intanglbl., I' lhI mldtnCII of ttII
<br />tupaWIf ,t tht tllMllhl nata ot IItn lllIled.
<br />Forpurpaa'l OfPlflQllph (2) 'II, rht mlCltnet of. CDrpollUOn
<br />or plrtnarJhtp lhall be d.1IIICI to be ttII pia .1 whktt 1M
<br />prlltClPl1 'Ileutl,. offici of Ult bull""a " Jocalld, and 1M
<br />"1ldlnet of I tup.yar wt\oll rald.neell wllhDU1 UlIlJnI1Id
<br />.5111" .!\III be CItImlO ID" ~".. O"trk:I.l COIumllll.
<br />-(3) ~orm . fht form and contini at the 'not\OI.
<br />r.ftrTtCI 10 In lubHCIlon (II Ihlll bI prncnbtd br 1M
<br />Slelltary. Such notlet IhllI bI '1IId nalWllIllbndll'lll any
<br />ottllr provlllan 01 II. rtglrdJI'IIl lha lorm or conl.nl of .
<br />notlcaolll.n.
<br />
<br />Nolt: See section 6323(b) lor prolection lor
<br />certain Interests even though notice of lien
<br />Imposed by section 6321 Is tiled with respecl
<br />to:
<br />
<br />1 Sec:urilles
<br />2. Motorvehlelel
<br />3 Personal property purchlltd11 fltall
<br />.c. PatlOnll property purChUtd In casual III,
<br />5. Personal property lubjlCtld to pasltUary lien
<br />6. R"I property lax.net IptelllllMl5m.nt liens
<br />7 Residential property subfecl to I m.c:hanJC'1
<br />lI.n for eutlln repllra.oo Improvem.nt5
<br />8. A"ornly'III.1II
<br />9. CertJlnlnlurlneecontracts
<br />to P.aSSboDIlIOins
<br />
<br />Iii R.lIl1nll Ot Notice. - For pu...... ,1""
<br />sectlon-
<br />III General Rull. - Unll" nolle. ot Ilen Is relilld In
<br />~~~ilI~:~::O~::~~~~~I~~ ~~r:f~~~ ~Ju~~~~r: :,~::~~1:
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<br />date on'whleh It Is IUllll (In ac:eDrtlancll wllh lubsectlon III) Iftll
<br />the eJlplraUOn of sueh reflllng period
<br />
<br />(21 PlICI For Filing. - A Ilollce 01 tlen rellled
<br />dunngtMrlquiredreflllngPlrlodShalt bI Irfecllvll only
<br />IAlll.
<br />(I) suehnDllceofllenisrafJJelllnlhlolliclllnwhlehthe
<br />prior nOllte 01 lien wu flIlll. Incl
<br />Uti In the case of real property, the Ilel ollellllng Is
<br />elllered and rlcordetl in an index to lheIJltenl feQulled by
<br />subsection t11 141. and
<br />lBl1nilnvcaselllwhlch,!lO(laysormofllPIlDllolnllllall
<br />oIl tlfillng 01 notice 0' 11111 under subparlgraph l~t. Ihll
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<br />SIerttary I'ICtivtd written lnIarmalJon (In Uw ml!lrlIf
<br />praxrlbed In l'IVul&tlllnl luad by tht SIc:ntary)
<br />conc:mUllV I dtangt In the tu;rayII'a raldtnc:t.1f I rI'JIk:I
<br />ofllldll1tnl. IllOflltd IntlCl:Ordlt'lClwlUIaublletloft{l)In
<br />IllISlllltnolllcll__lIlac1l1d.
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<br />(3) Requlnd Rilling PtrIocL - IJI .,. elM
<br />,r Iny naUce at 1laft.1III1InI "nqalracl mmng parlod"_-
<br />IAI "........... pori'" .ndlng 1II ~lYIlfIar IllI upitlUpn
<br />01 II run 11111' IhI dati of 1M tuaINftIlf OW tal. and
<br />IS)lhaan......_an:llng..IlI11la...._.II......
<br />aJ1M IhtclDHat.1ht pncdla lIQuilld ntIIIIlIl_ lor
<br />IUCh notlCl.DI lien.
<br />
<br />Sec. 6325. Release Of Lien Or
<br />
<br />Discharge 01 Property.
<br />
<br />I.) R..... Of LIIn. - _ ", _
<br />ngulallonl Uti'll SIcrIWy ml, prauilIrI. UlI SIaIWy stIaD
<br />IRUI . CIItIllcUI of rtltlH of Ift1litn II'i1IIQIId wldt fIIIlKI t;
<br />In, Intimal ravanue In not 13_ tnan :I) d.IJ' Irter UII d&y on
<br />_.
<br />(1) Llablllly Salllfild or lnntan:aaZll. . TbI Stc:nwy
<br />IInds U\at UlIllltllUry IDr Ult ItlHKmt UIftIId. lopI!)Ir wtDlID
<br />Intlrlst In rlspeel lhtrIot. nu bNn lun, 1It1s0ld or no
<br />bIc:omIllgally unenfOrcubll: or
<br />(2) Bond AttIPIld. Thill Is fumllhld to lha StcrItIly n
<br />1cctf)l:1d by him I bond Utlt Is ccn:fJUDnId upon 1fII plyment 01
<br />ItII lmount ISsnHd. togttMr wIUI ell InttrISt In fII9KI
<br />UtnDr. within thI lima Cl~ by Ia. Clnd1:d1na any
<br />UI.nslon of such lime}. and that Is in Il%DrdlnCl wilt! sud'!
<br />lIQuiramlnlJ flllllng 10 l.rms, condJUDns. and form DfUll bond
<br />Ind IUrtUeS haDn. u may be sptdflld br such regullllons..
<br />
<br />Sec. 6103. Confidentiality and Dis-
<br />closure of Returns and Return In-
<br />formation.
<br />"00 DIIcIoIurt 01 CtrIaIft Relurnund
<br />R....m Inlormlllon For Tu Admlnlalrallon
<br />PUrpDHI.-
<br />
<br />(21 Disclosure or Imount 01 outs1antllng lien.. II a nOlltl 01
<br />hen has betn lJIed putluanllO section 6323(1). Ihe am!lunl allhe
<br />outslantllng obUgatlon JItUtId by suCh l1en may DtdlSdaMd 10
<br />Iny perlon .ho fumJlhn sallsfxtory ..inen evitl.nee that hi
<br />h1$ I right III the property sub/let to suCh lien or Inlends to
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