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<br />Excerpt. From Intemll Re.enue Code
<br />Sec. 6321. Lien For Taxes.
<br />
<br />lfln~ person liabJllo ply any lDl ~glects or relllSU to
<br />p.ylllISlmlltludem.nC.llle IrnOllnlllnc.l:llllngany In!lr-
<br />nl. additional_mount, alllllll(m to I.., or nun.llll penalty,
<br />looether.UllllnyenslSUatm.aylwuein.lllllhonlher,trJ!
<br />IhlU bt a hen In faVOf 01 thI United Sllln upon IJI property
<br />and rigtlls 10 prlllM'rty. _ttelnerlu! or Ol'sonal beiongmg
<br />IOIU~~tSDn
<br />
<br />Sec. 6322. Period Of Lien.
<br />
<br />Unless ~llthtr ellta is l!>>tJflcllly flull Dy Ii., me Ilen
<br />lmponll Or nellan 6J2l 51'1111 anse 1Ill'le lima Ihe uunmanl
<br />Itm&ll.anllSIlIJlconlulUllUllllllheh.bll1tylOflllelmOUI'IlSD
<br />InUUdlorl]ullllmentallllnslll'letuPI)'lr IlIslng out 01
<br />suth liability I I! nllllled Q! ~OmelllMn'ortnbla by Iuson
<br />01 IlllU C11tlme
<br />
<br />Sec. 6323. Valioily and Priority Against
<br />Certain Persons.
<br />III Purchl.er'I, Holders 01 Security In.
<br />lernt., !ltchlnlc'. Uenors, And Judgmlnt
<br />LI.n Credllon.. - Tn! llfn ImpaseO by nellon 6321 '1'1.111
<br />not!H ..lId Ul\lllllll.lnypurthUtl 11010er 01 iIlet\luty
<br />,nlernt mechanlCIII,no, olluOClmenlhe-nutllltOrlJnlllnallCll
<br />11'I..eol ...I\,t" mUlt the .tQunements 01 luDsecllon 1II1'lu
<br />bt~n tllee 0, the Secret."
<br />
<br />," Pltc. For FIling Notlc.; Form.-
<br />
<br />,.' "'ite foo I.hrl. 1 ~~ "ol'~e 'tletltO 10 .n iuD.
<br />Ultl'Dnlllll'llllll.hlec
<br />,A, Under S:.t~ ~."'I
<br />III Re.'ProPtrty InlTle ~UeD' 'e.l'DrD~rty III one
<br />On'te .,thlt the Stlte IOllne CO;jrl1~ 01 Olfler ODwfInmenal
<br />subdl.'5Illnl. II ~tlonalell DV \l'Ie I....~ 0' 5u~h Sl"e In
<br />.n'ChEn! properll' idlJtt1ln Itle "en ,& ~Itu~teo ane
<br />II. Perlllllil PtO~rt, In tile CloU D. perlonal
<br />DrtlptiJ1'1' Wl'lnl'lerfanlllD1eor Inl.n!lIO!! ," one C"'ClI
<br />......11'Iln the Slale '0: me tount, 01 Olner government.,
<br />Ill:lC"'~lonl. u onllln,41~~ :', Ine :,WS t:l 1<1tn Slale
<br />In ..n,cn In~ P!oPtrt, SubjeCl '0 In! lien .1 51l<latttl
<br />"
<br />(8) 'Nlln Cieri: D1 0'511 ,et Co",rt If' 'h~ allitr tit tTle ~Ier. Ql
<br />Inl Un'lll! SU.I~! ~,sl',rf ~~,,'1 '01 t~t I~~'t'clr (irSl!,ct m ..1"1;1'1
<br />lnt DIDDtli~ ii/tlltCl'" ,'n'~ "!.l.lre lII,,:nh'tr Ill! Stair '1.l~
<br />nul br la. Ce$,..n.J.l~C ~<>t (l.t,u ..11,r.~ "eelS I~ 'e~k 'I" r~'~ ~l
<br />SlJbp"";'I,,!:' J'
<br />Ie, 'Nllf_ ~eCC'lIef CIt Otell) Lh '..t iltslrKt 0: _(llul"~,d In
<br />1IUllffletclmtl\rtcf!le'n'OttCs,ltl'ltOI511'CI01C(lI..~tHa If
<br />tTlt P'COt't, \"tl-~' "..... Iot-.. ~ ''':H'~,1 ... '_ 'I.." 4 ~.
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<br />
<br />f1I Situs 01 Proptrty Sub/ltl To Uln - Forpurpa.n of
<br />llltagllllhlllland(.().ptoptnylhaubldnmldtoblIIlUllld-
<br />IAI Rill Prnptrty - In th. cut 01 rill property, 11111
<br />pf'lyaiClllacaUan;or
<br />181 fltflan,l Prnptfty .lnlfllU" 01 pttlOn.1plllpl!1y,
<br />whllhtr langlblt Dr InllllGlblt, '111M rallllnet 01 till
<br />IUPlYlr.lthlIUITItIl1tIlllUttollllnllllttd,
<br />FaJ pllrpoSIU al pll'-U~pb:2l (B), tN rullllnet al aeorponlUan
<br />01 p.r1nlrsnlp shin btt:'HmtlllO bllhl pl"CllllwhicTltIMJ
<br />prlnttpII Ulttutlvo oNIt't 01 thl buslnellls roalld, anetthl
<br />fllldtlltl ofalarpaylrwhoIlJ..lll,neall.IUroultlltUnllld
<br />SlIttS .11111 be llHmtd 10 be In lhl Dilltict of Colllmllil
<br />(3) Form. The, lorln .nc1 eIlnllnl 01 VII oolltt
<br />rtllrm 10 In Wbllttlgll lll_h.lI III o"lCtlbllllly lhI
<br />Sterlllry SlIchnoUct,hIU!lI,aUOnohwllh".nl1lng.n)'
<br />otlllr prOVlllon 011.. "1l'rOlng 1111 101m or conllnl 011
<br />nOllCl01 1I.n
<br />
<br />Nole: See secllon 632Jlbl lor protection for
<br />certain Interests even though nolice 01 lien
<br />Imposed bV section 6321 IS tiled with respecl
<br />to
<br />
<br />S!CUIlIIU
<br />IdOIDrweh.clu
<br />PefSonalploP!r1YPLlrCIlU81l11rt'IU
<br />Person.lprpPfnypurctlIMlllncuu.ltalt
<br />Personalpropar1y Illbjtc1ellIOpOIJ~lIorylltn
<br />RulprDper1ytu.nllspecl,lu,nsmenllotnl
<br />RI!SIOtnll'lpropenYlubJec110Imec.hanlc'l
<br />Ii~nfor Ctrlllllrl!p,ulinlllmpJowemenlS
<br />8 Ano/ney"slIens
<br />9 Ctrt'lIllllSllrilllCf conllact~
<br />10 Paslbookloans
<br />
<br />(gl Reflllng Of Notice. - Fo! purpom 01 Ihls
<br />secllon.
<br />
<br />111 General Rule, - Unlus nOtice othen !Sleflltd In
<br />Itle manner lIrescllbl!lllllparallraph12ll1Llllngll1, r'qLlIJ~
<br />,elH,ngperlollsuehnotICllDrllanShallbelrUltdU'ltldonth,
<br />llale on wrtllcll II IS llltlllln"ccordanctWlthsubseCllonllJlaft,r
<br />I~elpllatlonolluehr,lilinllpanod
<br />
<br />i~1 Place For Filing. - A 'lOl'ct 01 hen .tflled
<br />dLl.mgllltrtllLl.,edftlillnllPfl1t'dshallllel!lfKlIreQllty.
<br />lA.,ill
<br />I,) 5uctlnollceallJenISltlllellfnlhf!oMltemwl1lr./llhe
<br />P"OI nO!lc' 111 11'11 W2S llillll .nO
<br />IlIj ,r. Iht tU~ 01 !U.! ploperty l~ retl ot IrllllOQ I~
<br />~nle'ed i1nd .et;(/lded ,1\ at! ,ndU 101he e.let!l 'equoredbr
<br />'"bl!tI'Otl III 14). eM
<br />HI <nan~U;Ul11"fIlCn iIO dilV!. or mOle prior 111 lnelllle
<br />of.. Itlthng 01 nallct 01 hen unCler Illoplrallr..plllAJ the
<br />
<br />O m.1II '*..
<br />~ntered liS OCU.,'" .'
<br />1048'73'
<br />88Gr:'ntor~
<br />Gronlee-L-
<br />Numerical ~ .
<br />STATE Of HEBRASKAl'SSO
<br />COUNTY Of H.ALL jI .'>.1,.;'
<br />
<br />'88, SEP 1 An \If 0"1-:
<br />
<br />~;G~:E:S.~j
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<br />Jor
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<br />:Ie: ~;'l 'I
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<br />
<br />Stmtary rICIlvtd wrlttan Inform.llon (In- IhI manner
<br />praerlbld In fIlIUlallons luUIII by It!', ._SImtuy)
<br />tonCIITIlng'd1lflli1lln1hl~'fIIldll'lCt..lf.notIllI
<br />olsuchlftnlt.tlOflltlllnltcDrtI.ncIw1lhlubltcllon(f)1n
<br />lhIStal.lnwhlthlucTlralldtnetIsIOCl!td. <
<br />
<br />131 Aoqullld AIllIIng PtrIod. - In IllI cui
<br />'J1.ny noU~ oIlltn,lhItImt "'rIqUI1tIl1'III111lll PlflDU"' mlMl ~
<br />(AJ 1heon.y....pttlod.ncUng30lI.p.1br1fll..pItltIon
<br />of f1I'UfI .l1utlll d.11 01 IhIllUIlIll\II\t oItht lII. and
<br />(B) th,on'"YltrPltlod'ndlngwlthtllllXpll'ltlonolflp'l1
<br />.l1trlheelaHoflhtprlCtdlngl'lllulnd~lInIlPlrlodfor
<br />luehnDtlctolllln, ,I
<br />Sec. 6325. . Release 01' Lien Or
<br />Discharge Of Property.
<br />I.j R~ 01 Llfn. - s,~... I. "..
<br />rlllul.tlonlll thl SlttIlary mly Ill'1sctlbl, Iltt Slcrtbry sh.1I
<br />IIIUI I ctrtJllel1l 01 releulol.nyU,n Impotad with rllpttl 10
<br />Inylnl.m.lr",nllallXnotl.I,rth.n30da,lln.rthlll.yon
<br />wTllctl.
<br />III Ll'blUly StUlll1tIl OJ Unenlortlalll,. Tltl Setnlllry
<br />Ilnllllh,llhlU,blUlylortheamounluMIlId,tolllthtrwllhall
<br />IntlllslIn rupectIhereol,hllbttnfully IltlsflldDr hu
<br />bteomtllll.UyunenlarCfIlble;or
<br />(2) BondAce'PUd-Th",lllurniS,*,lothISmtllry.nll
<br />atCtpltllllvhlmabllndthalltcondlllllntdllponl"'ptymtntol
<br />the ,mounl ISlUSld, 10011h" wllh all Intertst In alPlel
<br />Ihlflol. lIIilhln Ihl lIme ptllttlblll by 11111 (Including .ny
<br />ulenslonolsuctlllmel,tndlh.tlsrnaccardtncewllhsueTl
<br />J~QuJremlnts relallnlt 10 lerms. condtlJllns. and larm ollhebonll
<br />Indlurelleslllellon,UmtybespeeWlldbYluctlregul,hon,
<br />
<br />Sec. 6103. Confidentiality and Ois.
<br />closure of Returns and Return In.
<br />formation.
<br />I" Dlodooulf of C.rtafn Rlluml and
<br />A.lum InlormaUon For Tu Admlnl.tlfllon
<br />Purpo.... ...;
<br />
<br />(2) Dlselos~r'ofamDllnID!lI~UIlJnllll1g lien .llano\lelol
<br />lien rrasllel!n fllell pur~~ant 10 5et:llon 5:!23(IJ.lhe amOLlnlllltht
<br />oLllSlllnlllnllllbllgltlonseeurellllysucltlienmlybllllStlOlelltD
<br />anypelsonwfrDllIlnlsheslilislaelorywriltenevldenellTl.lha
<br />h...aJtOnllnll1epra~r1ysubl'clI05UCl1h!nOtinlenll'10
<br />ctn.aIl1'flllh1ms~chprlllll!rt)'
<br />
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