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<br /> Document NGI; Ju 1
<br /> i ~"tP.'...d a~ Go.-/
<br /> 88- 1 0 4 8 5 0 "~
<br /> 9
<br /> Iii"
<br /> Z Granlor :::i:.
<br /> 0 '~ranlee ,/V".'/"I- Z
<br /> - 5TATE'tlfaNEBRMOKA) 55
<br /> n' !"
<br /> CD COUNTY QFHIILL ~ ,t c
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<br /> - ~n \O~ Z6
<br /> ... ~ '88 SEP 6 E
<br /> II
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<br />
<br />Exetrpll From Intemll Revlnu. Cod.
<br />Sec. 6321. Lien For Taxes.
<br />
<br />lIany PfrIDnUlllletllpIVlnytnntgJaeUorrllu..,to
<br />plytll.llln.attlr dlmanll.llI. amount (InCluding,".,. Inlll'-
<br />..I. additional ,mount .~dlllon 10 tu. or "UU.bl~ Pflllrty.
<br />lalllUm wllll any COllJtha1 may ltCrUlln .ddlUon thll'lta)
<br />,h,1I blII UenIn tlVDI ofttMI United Slll'l upon 'II property
<br />Ind 1111111110 proptlrtv. whl'thtr real Of personal, belonlllntl
<br />10 IUchpel1l1n
<br />
<br />Sec. 6322. Period Of Lien.
<br />
<br />Unlw .InOlhef llatllllpec:llIulty hud by IIW.IIII IIln
<br />ImpoHtl by section 632111l111.riSl Illh, umllna .Anlmlnl
<br />Js m.d~ anll,hall COnllRlll umll Iha lIatl\llly lor lne.maunllO
<br />..HulKl (Dr I lullllmen! IIIIIRS' Ihl lupaylr Irlsl~ out ot
<br />suetl lIablllly) IS nllsllell or becomes unenloreubll by nuon
<br />elllp$leltlme
<br />
<br />Sec. 6323. Validity and Priority Against
<br />Certain Persons.
<br />,., PUrchIH'I, Holde.. 01 Steurtly In-
<br />_II, MlChlnle'l Ueno.., And Judgment
<br />U.n Creditors. - 1111 ilIA Impoud by neUen B321s1aU
<br />nolbtvIIICllS'llllnll.nyputchIUf Ilolder01 IIltUrlly
<br />Inllrlllmlell.nlc'llienolorludllmlnlllentrellllOlunlllllDhct
<br />Ihlnat _l!llen mUll Ii'll requulmlnlS 01 lubudlon ITI IIn
<br />bttnlJl,dby InlSerrel.ry
<br />
<br />'I) PI... For Filing Nollce; Form.-
<br />
<br />111 P11~ For Filing lllc nollee IcleneO 10 In SUD-
<br />YC!IDll(allhallbtlllell.
<br />(A) UnlIerSlallllws
<br />III Rull'rooerty.lnlhee.seolrulplopertY.lRDRf
<br />ollrUWlll'unllleSllte(Drlllecaunly,alalhergDv,mmental
<br />sutlah'lllOIl).D.S.dt3llnltedby Ihellws 01 such Sllle. III
<br />whithlhfJ prof/flrty SUblCCl III lhc lien IS lllulted;and
<br />III) Personal ProlWlV - In lne CUC 01 personll
<br />propert" wllether tangible or lRlanlllble. In onr O"ICI
<br />"'linIn lhe Slate fOf Ihl county or Diner 1I0Vlmmelllal
<br />sut!CIY1510nl U llcslgnaled try lne laws al suen Slale
<br />tn",nlchlllforOOIr1ysubteClloll'II!hen,SSllualed
<br />"
<br />181 WllhClclkOlOllllfdColltl.lnmcofflCllol1Tllcllrkol
<br />lheUmlellSlIlullIS'''Clco\lf11alll1ejudltlillllllIlClrnwhiCh
<br />Ihe property ,,,ole~ 10 hen 15 ~llualell. wllen'yCr IhllSllle hiS
<br />nOloylUllles!~flaleclonl'O"ICe.h'c~rnetllJlhereqlltleme"t!ol
<br />Ilrbtl"l~lIr..ph .AI or
<br />lCi WllnnetllrOerOlOeell.~TheDISlrrtlOlGolumll1a.ln
<br />II1BOmUOflMReClIrderolOucl,orlheDI5!r.t1oIColulTllll.11
<br />tn~ plot/lrlV ,,,O,fr< 10 !!\..! ~.., ,\ ~.tu;I'lI ","'" n,V',C! M
<br />COlumbl1
<br />
<br />(2) SlluI 01 Pnlptrty SubJ.et To U.n. For PUrpol.. 01
<br />plrallraphl(1)andl"l,ptoptrtyahIUbtdl.mldmbllnultIcI.
<br />IAI Rul 1ropIrty . In thl CUI 01 nil prollll1Y, 11 III
<br />phYlICllllIGItlon:llt
<br />(BI Ptrsonal Pfoplr1y - In thI cue of Plrsonalllropany,
<br />wh.thlr tlnglbll or Intanglbll, II till I1lldlnct af thI
<br />tupaylrlllhlUm.thlnotlClollltnllflllCl,
<br />Forpurpau.alparagraph(2)(BI,tharaldlllClorllXlrpantlon
<br />or,artnlrshlplhlUbtdllmtd III blthI pllClllwtllthUlt
<br />prlnclpII lX.cull.... etffeloft!llbu.lnn.I.llICItICI,.nd rtII
<br />rnldl1lCl al a Ipply.r wha.. rHld.net II wllhoLlt lilt Unllld
<br />SIll.. Ihall be dilmld to bllfl till DIIUIcI 01 CCllumblL
<br />13' Form - Tbl form and content of lhI natllll
<br />r.l.rtIlI tll In uhur.tlon (I) ahaIl III prncrlbld by till
<br />S.mary. Sucll IIDtJct lllaII be valJd nolwlthltandlng Iny
<br />other provllJon of law reg.rdlng IN lorm or contini 01 .
<br />nOllnolll.n,
<br />
<br />Note: See section 6323(b) tor protection tor
<br />certain Interests even though notice of lien
<br />Imposed by secllon 6321 is flied with respect
<br />to:
<br />
<br />S.curlUu
<br />UOIOfVlhICI'1
<br />PamnlJ prOplr1y purthUllI.t f'lall
<br />Pal10nll property pll'tf1UlCI IncuuaJ III'
<br />Penonl' property IUbIBCIICI to poU8IlOry IIln
<br />Rill property Ip and Ipecl.llUlUmtnllllns
<br />Rnld,nll.lpraplr1YlubjlldlolmKh.1nlc'.
<br />lI,nlorclrtllntlplirs.ndimproVlm.nts
<br />B Anomly'lll,ns
<br />!I CenllnlnIUfl.l\ClIconlr.ctl
<br />lD PaSSbookloill5
<br />
<br />101 RIDling 01 Nollce. - ,,, ,"p"" ,I I'"
<br />5!Clllln-
<br />
<br />ill General Rull. - Unless nolicll 01 lien Is r,llltd In
<br />Itle m.nner prescribed In pallgraph (2) during lhfJ required
<br />r.ltllnIlPlrIOd,luchnoUcloIUlln.It.lIbeltl.lelIllfllldonlh,
<br />dl"0Il"whn:1'I111sllledlmICCDrdanc.wlllllubsecllon(lUlltIr
<br />Iheuplr.llonol.uchrefJIlnllperloa.
<br />
<br />l2t Place For Filing. - A nollC! 01 IlBn rlliled
<br />llUflhglhllIIQulredr,llIlllllpenOOshalllle,"llClIVDOIII,.
<br />lAj II
<br />HI luchnOIJeeotlienlsrclll'lIlnllllolllClmwhlthlh,
<br />pnof nollCl 01 lien was 11Ied,anll
<br />U1lllllhecasletrulpraperty,lhellclollllflhngls
<br />enlerld Ind rlCtlrtled In an end'. loltlllllJltnlllQUllll1l b~
<br />5ullSK'lllln (l) (041. anll
<br />tSt ,nRnYCU'lIlwhlCh 9ll d;Y5 or mOil 01101 10 the d.te
<br />01,lelrllllgolnolIClellr,nlln6ersllboaflgrlphIAI.lhe
<br />
<br />S.Ctlllry rtctl....d wfln.n Informlllon (In th. mll'llllt
<br />ptllCflblcl In nllullllonl IIIUICI by tIl. StcI1I1ry)
<br />contlmlng I ~lng'ln lb. IUPlYlt'1 mldlnra,ll. ~t1C1
<br />of.IIChIIlnI..llollftdlnl",rd.nClwlth.ubllCtlon(l)1n
<br />lIMIlIlItIlnWhlchluehmldtnclll1ol:atld.
<br />
<br />QI Requlnd R.llllng. PlrIod. - In ... ...
<br />olin, nollce alllen. IhI tlrm -nquJrIlI nfIUn; plriod" mUlll-
<br />(A) III. Dnfoy..rperlod Indlng 3D dlva.ltertllltxpll'ltlon
<br />of & p.tl .hlI thl dll. Df lilt IIIIlIm.nlof the Iu. and
<br />fBI th,ol'lforalrPlTlodendlngwllhthllJlplratlonOf8Yllra
<br />.ft,rthtclOllotth.prtClllln; requlndrallllngPlrlodfDf
<br />lu~h nollctolllttn. '
<br />
<br />Sec. 6325. Release Of Lien Or
<br />Discharge Of Property.
<br />('J RelNH 01 LIfn. - SIIb!'" " "en
<br />ngul.tlonl IIlli1SKfllary mlY pfllCrlbl,ltlt Slmttary ahlll
<br />iUllllttr1lflcll.ofr.l.ulolanyU,nlmpolldwllllrelpletlo
<br />Iny Inlemll nVlTluelU not Iller th.n:JJ dlplnlr lhe day on
<br />which-
<br />III L1ablJlty Sltllllld or UntrtlorceabJ. - lbl Sltr.llty
<br />IIndlthllthIUabllltylorth..mounluluud,togltherwllhln
<br />Inlerellln rllplet thereo!. hi' bltn fully IIUliflld or 1111
<br />becom,leglUyun,nlolCllbll;er
<br />(2) BondAccepl.d.Ttllrllllfutnl.hlllloth.SlCflllry.nd
<br />Icclpllllby hIm I bond Ihll II condllloned upon Itllplym,nl of
<br />the Imounl IIUUtIl, 101l.III.t with IUlntarnt In ruPICI
<br />thlrtol, within thl 11m. pnlcrlbld by II. Ilncludll'llllllV
<br />Iltlnslon of such IImIJ, and lhll JI In acconllnca wUhluch
<br />tlQulr.manllr.latlnll 10 IIrml, condlllonl,lndformellhl bond
<br />andlureUuthllllln,lImlybtSIIICIII,dby.uchregullllons,
<br />
<br />Sec. 6103. Confidentiality and Dis-
<br />closure of Returns and Return in-
<br />formation.
<br />"I DIteJOIUI'f 01 Ctrllln R.tums Ind
<br />Rltum Inlormlllon For Tn Admlnlstl'lllon
<br />PUrpotll. -
<br />
<br />(2) OllClosureofamollnloloulllandlnllll,n,.llannllC!ol
<br />II,nhJ.lbnnfllellpul1uanllonr:llon5J23l1l.lIleamOUnloflll,
<br />ollllllndlnll obllllalilln ucut,d by IUch lI,nmlY be dlaclolld 10
<br />any person wno fUfnlshes nllslaelo~ wrln.n ,vld.ne,lhll tit
<br />hlSlflllnllnlheprepertY1UbjlCllosuchuenOllnllndslo
<br />obtain I rlllhl In such propeny
<br />
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