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<br />Elcerpll From Inlemel Re.enuI Code
<br />Sec, 6321. Lien For Taxes.
<br />
<br />lllny parlon IIlblllo pl~ Inv III negl.ctt or fllul" 10
<br />plyln...m.llt.rcl.mlnd..lh,amounl(iru:Julllng lnyinta'.
<br />lit, 11I1IIllonllamounl. Idlllllon 10 tu. 01 UUllIbl, penllly,
<br />10gltlln.ll11 InyccIII thaI mlYlctnl.1n addlllon 11I1rI1o)
<br />Ihlll bel lien Inl....ot DtthtUnltldSlll1l upon IllprO\1ft!y
<br />Ind rlllhlllo pfalltrty.whttl'tlr rnl or tltrlonll. belonging
<br />1lI1ucnperJon
<br />
<br />Sec. 6322: ~erilld 01 Lien.
<br />
<br />Unit.. 1M,sr..II.. 1s'lptell'CiIl1~ lI~eC by I'.. .'Itin'
<br />tmpOltd by yCllon ~11h1U Irlse II thl Ilmllll, UltPmI/'Il ,
<br />IS mid. anll 111111 r1lYrtlnul until Till Ilablhly 101 tnl.mDUntlo
<br />lunsell (Of I Jullllmenl Igllnst mo Iuplyor It\1lng out Of
<br />.ucnlllbllltyltl.alllllellorbtrcomnunenloICII!llebyleuon
<br />olllplllolllml
<br />
<br />Sec. 6323. Validity and Priority Against
<br />Certain Persons.
<br />,.j Purch...(e, Holders 01 Security In-
<br />I_to, Mechenlc's Uenors, And Judgment
<br />Uln Cr&dltora. - The hen Imposed by uetlon 5321 shall
<br />nulbt'ilhllUilll.lnsllnypurcflasrr.llollleral.utul'lIy
<br />lnltrnt.m'CI'Ilnlc'ehenlll.DfluCllmenlliencre::lllClunlllncllt8
<br />Ihll!1I1 which m!etJ lhe requlremenlllll Iubsecllon (II hiS
<br />betnliledbyltleSeoel1ry
<br />
<br />"' PI.... For Filing Nollce; Form.-
<br />
<br />111 Pllce For Flhn~ . The "OIIC~ 'et~ff~ to ,n I>lll-
<br />u;;!IDn(alW!lbclhlta.
<br />lAI UnCetSlllela.s
<br />Itl !inl Propt!n~ .lr'I th~ cau or rul pIO~rtW. In an.
<br />Olll~ .llhm Ihe SlIle lor Ine counly 01 olhe1llowemmelllil
<br />sulldlvlslUn" as 4HIQl1Ifed b~ tne la.. 01 such Stalt. In
<br />.nICl'lfnepIOlltrtYlUble1:IIOI!'leh~,ssltuatell,lnll
<br />l'tl PersOl\i1 Propen~ In tile cau 01 pe.rsonl!
<br />property. whe\tllr 1I1llllble 01 Intlnll'ble. In Ontl Olllct
<br />.mlln Tilt State lor Int ttlUntw or other llovunmental
<br />tubllIV'I,on, IS ~Ulllnaleo ~y the II....' of ~ucn Stale
<br />III ",h,~:'l tr'll o'ooe") ,...Olt~'1 10 tnt I'el! II Sllu.ltQ
<br />"
<br />(S) w.m CI~rk 01 Otltntt COI.ll1. In Int ofhce ollne tit,.. 01
<br />tlleUnlltllSlaltSlIlS!rltlcounlOllhetul!lClalllI5l1ICllnwnICll
<br />me ;lropen~ SJlIjtt' to I,t!' 's Sltualed IWr,u':e~t' me Slale nas
<br />no' lIrla.on'lln'lt'll oneCll'te..h,tt:;'Tleel"flt'eQUlft"'e-r.11 01
<br />SutlParalllltl!\IA, or
<br />lei Wllhl'\ecorllelOl!)eeOIOl Tl't01StflC1Q1 :-Clump,a In
<br />!\'ltIlNlr;tOftht ~eC.lHtltl ~IDeetltolt/'lt Dlllrlclll!COlll~P'a,lf
<br />''''t P10Pt'h Slln,N' :o'.~~". sllOlllO t,.:.....l)l."t1e'l
<br />:o,,,mlo,J
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<br />En rei:I liS Document ROo
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<br />~ anwr__~ ~
<br />o antee--;;;:z7 ,
<br />=: umerttlll ~
<br />gST TE OF NEBRASKA) 'ss'
<br />000 UTY OF HALL )
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<br />i\B SEP I Z Al110D8
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<br />(2) SUUI Of Propal'ty Subltct To lI.n. For PUrpolH 01
<br />pmllrlph.(1JlnllI4l,proptrty.hlllbed"m,dlobll.Jfulltd.
<br />(A) Rul PnIll1rty. In tIl. till of rill property, 11111
<br />phvs1CIllocatlorr.or
<br />(BI PtraonllPropart, . In U1t.:...ofptraonll prapert)',
<br />wh.thnllllll(bll orlntlnglbll,ltthl rllldtnCt 01 ttlI
<br />tupaylr IlthIUml1M nollet olllln I' tlllCl,
<br />Farpurpclllofplraoraptll2l(8),thIraldlnClollCofPOflllOn
<br />Orplrtnltlhlp.hlllllldHmldloblthtpllctltwhlchthll
<br />prtncIPIII.tcuIlVIOmelaftlltbu.lr1IU 1I1000000,Indthl
<br />rt.lcllnCI of I IlIplYlr wIIo" mltllntlll without thl Unltld
<br />SlIltIshall be lIHmtd 10 belli lht Olltllcl ot ColumblL
<br />(J}:Form . ThI- lorm It'd conlanl at,. .natIct
<br />
<br />I =:v~0 ~~c:u==p~~~l ~h:I~II:-n:~:: ~
<br />.' :~r:.,~;~~~~~on ~I.I." ;f1i1r<<!1" ,VI' lorm ,or cqnttnt' o,fo' \
<br />
<br />Note: See section 6323(b) lor protection for
<br />certain Interests even though nolice 01 lien
<br />Imposod by section 6321 Is tiled with rsspect
<br />to:
<br />
<br />SecuIlllU
<br />Molol...ehlcles
<br />PersonllpropertypurchlS&lllllltlll
<br />P1rsonllpropertypurchI5ldm~lual..le
<br />Pelsonal prOPl/ly.utljiCllO III pollHSOry Uln
<br />Real property IU and Ipttill....umlnlllan.
<br />Resllltnltalplopert....ubjlCltolmKt\lnic'l
<br />IIlnfoltlrtJ.lnrtplitSanlllmproYBm.nl.
<br />a Attorn.flUlns
<br />9 CtrtllRlnSUrlntlCOnlllctJ
<br />10 Pusllookloll\s
<br />
<br />III) RIDling or Nollce. - FOI puraonl 01 Inla
<br />lectlon-
<br />
<br />t1I General Rull. - Unlus nOllC' 01 Illn 15 "lIJlIl In
<br />Int mannef prlllwtild In I).i.rag1lph (21 durmg thl t&Qtllrlll
<br />rellll~ lItflod. eutll nOllCl olllln.stmll~lrealed,u~illtlan \hi
<br />llateorr.hichlllsliltll(lnlttOldlnctwlthlullllchonlfl)llt.r
<br />theullllllillnalluChr.rUlngptlllld
<br />
<br />(21 PIlei For Filing. - A nGtltl 01 !lln rllll.1I
<br />C"lLnglllt'eQUHetI~lill~per1'Hllhll~btetftctIVlonly.
<br />LAllI.
<br />/1) Sutllntllleeollllnllltllltl!rnltlrolhCl!ln.lllctlthe
<br />Pllttl notlt;C olll~n WU Wcc.. .nll
<br />IlIl,nt!'ltcaseclrulpIOpt!r1y.lRlractolrelllingll
<br />entereC i:lCl recordell ,n an 'nde. 10 the ellenl rtQ~nell by
<br />tyOUCllOII Ifj 141. Inc
<br />IBI :n any CIII In wnltl\ !lOlllyS or moll pl10r 10 tI1t dll.
<br />ol. 11111'"11 at nOUet olllen under lullp'I'IVriOh (AI. tht
<br />
<br />SlCrltlry recelvtl! written Inform,lIon On tII. mlMar
<br />pftlcrlbld In rlllullllonl luUld by thl Sterellry)
<br />cnnetmlngletllnallntll.lIXplY'f.f1Ildltlel,lflnoUce
<br />oflueIlUlnls.l.atlltdlnla:ordanClwltlllubllCtlantOln
<br />theStatllnwhld!auclll1lldlllClltloulld,
<br />
<br />Qj RlClulrtd Rilling JlflIad. - (, ~. CIa
<br />af Iny nallee ofllln, till linn "rlllulrtd rellllnll plrlo~"m..n.&
<br />{A)llIton.,wperIOlllnlllng30lIIYI.ftlr1htuplfltlon
<br />01 e YUIII"lr I"" d.l. 01 tII. llIeUmlnt of ItII tax, 1M
<br />{Bllhlon.,t1rp.rloll.ncUngwlthlhluplratlonofl)'l111
<br />.n.rthlcJolloltll.pnCldlllllnqulrtllntlllngplrladfor
<br />.ud1nallOlOfllinr.'
<br />
<br />Sec, 6325." Release Of Lien Or
<br />
<br />. ," Discharge or Properly,
<br />
<br />t'l Rile... 01 LIen. - S"'I'" 10 ,,'"
<br />rtIlullllons U the Sacr.lary mly pratcrlbl, thI Slcntary shall
<br />IUU.I ClrtJllc.1I 01 1.ltu. alaRy lI.n lmpaltllwlth n.ptet 10
<br />Inylnl.rnIJrlVlllu.IIIIIGII.I.rtll.n30dayllftarth.d....on
<br />which-
<br />III U.blllly Slllllled 01 I.Inenlorceabll' ThI Secrlllry
<br />flndtlhlllheUlbilllylorth.amounlususaCl,IOQltllerwlthlll
<br />Inltr"lln raspecllher.ol.hlS bien lullyntllfltd or illS
<br />bIeomallll.llyul'llnfolcllbll;or
<br />121 BlInClAcClPtlll.Ther,llturnlllltdlotheS,crttary.ncl
<br />ImPI.lIb...lllmlbDndlhalllc.andlllllneduacnllllp....m.nlof
<br />Itlt Imount "S"IId, llijlllhlf wllh III Inllml In '"pecI
<br />Itltml, within fhl 11m. prncrlbld by I.... llncludlrlg In,
<br />III.n.lon ol.uch Ilmel, Ind Ihll I. In Icton:llnCl wllhsuch
<br />requIIJmlllllrelallnlllotlfml.condlllonl.lndformoltntbonll
<br />IlIIllutltlnther.on,lsmlybeS9lCllI.dbY.UChrlllulilllons.
<br />
<br />Sec. 6103. Confidentiality and Dis-
<br />closure of Returns and Return In-
<br />formation.
<br />\1<; Dlscloiun 01 Certain Relums Ind
<br />Relum (nlormallon For To Admlnlslnllon
<br />Purpo......:... . c
<br />
<br />(21 DlscIOlureoflmounlolcuISlincllngtl'n.-tllnoIICtlol
<br />II.~ h.lllfln'lledpyrlUlnttOItt!lon5J2]m,lhtlamounlallr,e
<br />oullland,nllobllg'llonsecurtClIy5"cnUenmiytJoCIICI05eGla
<br />InypersonwhalurnilhtlluUtflc1GryWtlttenevldenctlhllhll
<br />nilS Ir,gnlmlnlp:ropeny subJtlt!lo such lien or mlenClI 10
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