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<br />Ex..rpll From Intemal Revenue Cod,
<br />Sec. 6321. Lien For Taxes.
<br />
<br />II Iny pefson IlloblelOP1w.nytu negl'ets Of r,tll5ulc
<br />pay tn, 11m, lltet demlnd. tl'Il.ffiounl (''ltluOmg Iny .nl...o
<br />UlltldltltllllllllWlJnl. allllltlDn to :U. IU I1IIlUltll. llmllty,
<br />llllllthtr.lttl an, COI'lltlltml)' .ccrue In Iddlllcn II'I'fllo)
<br />.MIlllM IU,n In t'~Dr 01 tMI Unl1td 5l.l1111 1I00n III proptftt
<br />1M IIlIna \0 Ilrlllllrty. wTlttf'ler rill or llet'Onll Dflonglllg
<br />lOlUttlPltllln
<br />
<br />Sec. 6322. Period 01 Lien
<br />
<br />UnitS! another Illlt II IOKllIUJ!y ItUl! tv II., \111 U,n
<br />Imponolly..c:l1cn8J21tn,lllnu.llnltlm,UlIUlnllTllnt
<br />Ilm.ll'lnd.t1'll~n!ln\lt\JllI!lllltlllbllllylllrlh..mDunllo
<br />ll.nUlI(OrljuClllmentIIlIJnlllnttulIIYlflnltnIlDullll
<br />lucnlllbUltyllStalllll&llcfbetomUunllnlllrrubl,bYIUllln
<br />oftlllnDlllme
<br />
<br />Sec. 6323. Validity and Priority Against
<br />Certain Persons.
<br />'" Purchllffl, HoJd,.. 01 Security In-
<br />I.mll, IItchlnle'l Uano.., And Judgmonl
<br />lit" Creditors. - TrI. II." ImpanD by section 632II1'1I,J
<br />nol bot vahd.as '111'''11 oIny pllIClU.ur nolOe! III llllcunty
<br />HIlITut,ml'tlllfllC"lhtnor O'luclgmenlltentl~JlDrunIUnDhtll
<br />tllereoj IIIl'Hdl mnll Ih~ reQIIII.rnenlS or ,~bu"lon III Ilu
<br />beenllltllbylhe~,r1!t.I.r)
<br />
<br />'" Place For Filing Noll..; Form.-
<br />
<br />(11 I'IIC. for FIlInq The I\lll'te 'elerr~ \0 m ,uD
<br />UCl!lInlaj.lllalltleflltll.
<br />(AI UnllerSt.lel....'.
<br />1'1 R,all'fDll.fly-lnthltUfo1rUIIlIDllt,tr,IRon,
<br />1l"'t.fl,lI'llfllhe5111Ic\orlfletOunlr 1I1othergOYlmmentIJ
<br />lutx!lVIJIOf1I,ftceJ'lIhlleO lIyml 1,.,olluenSt.le, In
<br />IIIfllthtllepropert)'UDjtctlalnehen'Jlllulteo'nll
<br />(I'I PeT'llllal PIOpet1~ tn 1M cas, 01 pllrSOrLIl
<br />plllflotrty .11,11'11' 1_"Qllll. or m\Jnglb1e .A one DIlI~
<br />w.lhln Ihe Sllle lor me CDu"t, Of nIne' :lO~etl\menl'l
<br />1>lt/l:lI~''''MI .n OU1lll\illed tly 1tI~ ,... at sut" S~It
<br />1'1 .nrc:n lnr tlfOpert~ wblttl 10 Ihe Iltn .. "lulltC
<br />"
<br />ISI WI,,,Clt,kOtD's.tlltlCoI.lf1 In the oMlte oltne tIe.. u'
<br />lhtLJnlleeSIIlU"'l"clcOUll'DflheJlId,cllld's.lI.ct,n..n'e~
<br />me lI'optrt. .~bl~cl fa "en '1 !iluiled ."tne.ef 1"'~ Slllt nin
<br />not byllW dHf;nlltd Oflt olhee ",I,-t" ~MIt tne 'tQII"ti'l\tfla o'
<br />ll.llllllrilllflll",,",J'
<br />ICI "l<In RetOrOe' ()t Ore'll!:r ~ne Q'SI"tl Ot :Ol"m!.':j tn
<br />'lll "mte ~I .ne Altore" ~'Ott::' ;)1 tM OI,'llel 01 Co"Jl'!ltI,a ,1
<br />'"Ie ll'll~<t, .~:>,er' ........... ~11"'t'~tl ;or'~ "to.fO.r" '"
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<br />12I 511us Of PJOptlty SubjKl To U.n. FoI PtJIlKlSU 01
<br />IIlrlgl1!phII1lInd\41,1I10ptI1YIIllUbedHmllllobeIIlUIIId.
<br />IAI RII' Proptrty . In tl'lI tall 01 f..' IIroplltty. 111tI
<br />phyalClllocltlon:oi
<br />IBI Ptrnnll PIOpll1y . In tN call 01 plnonl' ptOpII1y.
<br />wlltthll tlnglbll or Inllnglllll. II ttlt rnlcltllCll 01 ttlt
<br />IlllHY.ljlt\~Umt1hlnatiClolllenl'flIld..
<br />FDrpl.lrpolllofPlrlGf1pn(i)(IS],tl'IIf1Ildlf1Clut'~f1t1on
<br />or plnllllllhllllhlll tit ll..mld 10 be thI pllctll w"Ieh!tlt
<br />principII uacu11Yf arllct of tN 1lu.ll\IU I. localld. and 1M
<br />mldlha 01 . IIXply.r wholl tnI4.lICIl. wlthoul rna Unltld
<br />5lam Ihlll be cltImtlIlll bllfllN rnlttlellll Clllumllll,
<br />(3) Form. ThI lorlll IIWI tonllnl 01 lhI notlcl
<br />rtl.rr.cllolnlubltctlontljlhlll be prtacrlbedby tht
<br />Sl(rlllry SlIchno\lCllhlllbevlUdnotwlthllandlnglny
<br />otll.t provlllon ot IIW fttllrdlng Iht lorm 01 c:cnllnl el.
<br />nollCl01 h,n
<br />
<br />Nolt: See secllon 6323lbl fo' p,ot.ctlon lor
<br />certain Interests even though notice 01 lien
<br />Imposed by s.ctlon 6321 's m.d wllh ,..p.ct
<br />10
<br />
<br />SlcutlllU
<br />"'otorv.hlclu
<br />I'.rscnll PlOperty Pl/rtltIUdllrtll1l
<br />I'ItlOroJl\ltoplrtypurthUllIlnUlulllIll
<br />P.t1onalproPlny,ubjtc~topolllllOrylltn
<br />Rill prOlllny tu Ind lpeelel UHUlTllnt litnt
<br />RUld.nlJllprO",nytubltcIIGlmeehlnlc'l
<br />lllnlor ur1lln rlpllrt and Improv,m.nll
<br />B Aftarlllly'IU,nl
<br />i Cert&m,nturlneaconlr,cu
<br />10 Pnlboo~ loanl
<br />
<br />(gl Riming Of NoUel. - FDI purpOHI al Ihll
<br />,tctlon.
<br />
<br />(1J General Rull. - Unleu notlte olll.n II relllIG In
<br />till manner prUtflbed In p.rlllr.ph (2lllunnll the IlQulrtd
<br />'ehlll'lllptrlOll,luchnOtlClolllln.lnallbelJU1Idasflltdontha
<br /><lllBOrnrhlcnlllllllld(inICtordItlCI",nnIUllstc110nlllllltlr
<br />l"BUplttllOnollucllr,IlllnOPlllod
<br />
<br />11) PlIQ For Filing. - A notIce O' l1en ..hled
<br />a"rrnOlntlrlllllllllllllUm;lj,lllriQ4lnaliDl.eftaetIVlOnly.
<br />1"111.
<br />'i) SlIthnolJCIOlhenllltWedlntheolllCfllnwhlthlhe
<br />pno,noUce 01 hen ",as lill<l,anc
<br />!llllntl'l.cauolrealpro;n:rty,lhelae1olltllhngll
<br />enter.~ .ndrettlreelllna"induloll'leulenlttlllllr,dtly
<br />1l1osrcllonil)lAl..no
<br />,BI,nanywe1fl"hltfl.'aOClylormOlep"a'10Inellll'
<br />01,rel1hllgtllnlJ\,etotllenllntler,ullpltllgrlpnl"t.111t
<br />
<br />~",...ed as Oocllm.nl No,
<br />
<br />88-, 0 4 9~'if
<br />G,,,,i'tor~
<br />::erlt8l. t..~1J
<br />STATE OF NEBRASKA)'S~'
<br />COUNTY OF HALL jI)'" ,I.,
<br />
<br />'BB SEP 7 Att ID '. Ol, ' I
<br />
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<br />. P"G, OF,.OIi:EBS
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<br />Saent.ry I'ICIlvtd .rltttn Informltlon On IhI rrt.nnw
<br />pmcrlbtd In regul.uons luUld by the SlKifltary)
<br />conumlna. ch'lIQIln the tuQI"r'. m~lflCt, If. noUCI
<br />ollUchIIln1..110 lII.dkllcconllnClwlthlubnetlori'(l)In
<br />lfII3111.lnlfPllchluchruldlnCllalocatld.
<br />
<br />I~ RaquJnd R.llllng .....ocL - In ... -
<br />ollnynotlClDfIltn.1TlI1Il1I'I-r.qulr1dTJflUlJQptrlod~m..tII.
<br />(Althloht-yurplrllld.nlllng:J)dIYI.flI,thlupltatlan
<br />ale'..".nerth.dlt.aftll.......m.nlolltilllX.lnd
<br />(B) tII.anI-YllfparlDil.ndlnawUlllh...plrltlanoll,.lrI
<br />.".rll'llcla~la1111' pftC!dlna rlqUlrtd ra1Illna periOd lat
<br />,ucllnoUllIofllln.
<br />
<br />Sec. 6325. Release 01 Lien Or
<br />Discharge Of Property.
<br />II' R..... Of LIllI. - Su~'" 10 IUd>
<br />r",utltion' U lilt Slc:rltlry ml' pmcrlbt, till BlcnlllJ lnau
<br />IUUI I artlfltIU 01 rll,ul 01 Ill)' IIln Impollt:l wIth rnplCtta
<br />Inylnl.mllrlv,"lI.tunolllllrthln3ldly1.ntrthld.yon
<br />.hltl1.
<br />III LI'blllty S.tlllllt! 01 UnenlorCl,bl. . Tltl SlCfltll'y
<br />IIndlttl.lth.lI.bIUI'IGrth..mowtlas....1ll.1og.1h.rwlthI1l
<br />inltrnl In rU!)IC1 ItIIfIOI,h'lbllnfulI,"lllfitd orhtl
<br />lioIcomtllQIUyuntnlorcullll;or
<br />f2l Bond ,l.cctpl.lI.Thllll.furnllhtdIOlhISecrltarylnd
<br />Icc.01BdbyhlmIDanGlhllllcDndltlontdullOnIIltPlym.nlal
<br />Ihl Imollnt '''''Itd. tallith., wll" ,II 11111111111'1 ruP"!
<br />Iflllef. IIInhln I,.. 11m. pllltrltllCl by II. (Intludlllillny
<br />Iltlnllonolluchllm.j. Inll 1"1111 In Iccold.IlCIWII" lucfl
<br />rtQulllm.nlllllllinOIOllrml,conlllllonl..ndlormolthlbond
<br />InlIlllflflutfllrlon,..m.ybel(ltClllldbyluchregullllonl
<br />
<br />Sec. 6103. Confidentiality and Dis-
<br />closure 01 Returns and Return In-
<br />formation.
<br />1'1 lllKlOlUII of C,,,.ln Rlluml Ind
<br />Rflum IntormaUon For TI. Admlnlllrallon
<br />Purpolfl. -
<br />
<br />(21 DIICl05UII 01 Imounl alau15tlnlllng Iiln .11 I notlceal
<br />hen nu t.eM llIell pllrsulnt III uOlon 6J2J1Il, lhe amount of tfle
<br />oullWtlllog obllll.tllIn Hcurlll Dy 'II~ lien mlY DlllIIlClOIlll to
<br />Invpelsonwholuml,hll lalt3llClory wrlftlln avllllntlth.1 III
<br />1'1111 Itghl Inlh,praptr1y lublICt 10 sutn lien 01 Inllnd510
<br />ol:rtamartllhllnluchproptny
<br />
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