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<br />Excerpts From Interna' Revenue Code
<br />See, 6321. Lien For Taxes,
<br />
<br />Iflnypel'lonUlblDlopilyanytlxnDlllecllOlfelllUSID
<br />< pl~ 111e ume Ilter IIlmancl, III! ,m~Il"1 ("'jell/din; Iny Inl.,-
<br />nt,lllllitlOnalamount,lllllJllonlDlu,orauesublepenalty,
<br />logllh!, willi lIIyctlllSttlllmlyactfUe in ildlllllon IlIerelO)
<br />Ihall be IUen In lavolot Ihll United Stilts upon all proPllrty
<br />and rjllhts to property. whettlerrtll or pmonal, belonging
<br />to IUchpel'lon
<br />
<br />See, 6322: Period Of Lien,
<br />
<br />Unlas. another dlte is specifically /lull by Ilw,lhe Illn
<br />impoud by sectIon 6321 'hili "llt Illtle lime lhe uuumlnl
<br />Ism.C1e.ndshIUconllnuluntlltl'llIlbJlllylorlh..mounIID
<br />asUSll1l lor a Judllmenl alllinsl Ihe lupayer.flI1nll Dill ot
<br />lUChUBbIUty)IS51I1slll110rbecomuunenloreUbJebyreuon
<br />01 lapnol lime
<br />
<br />See, 6323, Validity and Priority Against
<br />Certain Persons.
<br />1.1 Purchasefs, Holders 01 Securfty In-
<br />teresll, Mechanic's Llonors, And Judgment
<br />Lien Creditors. - The hen Imposeo by 5ectlOl\6JZ1 111111
<br />nel lit ~I!ld as allllnSIIIl, purthUtr, !'Iolder at.. UCUfIII'
<br />Inlerest.mechalllc'SlienOf.OIIl.lClllmen;lIencredllofUnlllnOUCIl
<br />Iheltol whIch rnell15 ltlllleClluemenl1 or subsection lfJ hu
<br />bunllleabl'ltleSlltrel1l1'
<br />
<br />III Place For Filing Nollce; Form.-
<br />
<br />III Place For F,:rnll The nOllce Illlllnelll11 m sub.
<br />utllcnlalihallliellled.
<br />fAI Under5taleLaw5
<br />{II Re.llIPtoperty.\nlhecaseOlrealproPllrty,lnone
<br />01llttwllhintfleStatlll,OflheCOunly or olhergovllrnmenlll
<br />5ubdlv''JonI.I'S~'";1naleabYlnelaW5015uChSlale.'n
<br />""!\IchthepfopertI'5ublettlDlhthen'5S11ua,ed,and
<br />(1llPerlonal Ptoperty. In llle cast or personal
<br />property. w!lttllel tangible 01 Inllln\llblt In Dllt DUICI!
<br />WIUIIII the Slate (ar Ihe county. at DIner governmental
<br />subolvlsionf. a! :leslgnaled b~ Ihe law5 01 51.1Ch Stale
<br />,n ",n,ch tnP propel1) 'iublecl to the I,en IS51111aleO
<br />"
<br />161 Wll~ Cler. OtO<st"C1COllrl In tneoll,ce ollne cterk 01
<br />lheUn,leClSlales C1ls1llel CDIlI1 tor IheJu(!rcl.ald'W'C1,n",n'ch
<br />the properl, sub)eC110 lien ,~ situate!! ..r,:newl!1 In~ Slale n.as
<br />1l0Ib~la",(lts,gnaltClnneollla!""h.cnmttlSlne'eou,ltr'",tNSD!
<br />'iubparagraphl.t'DI
<br />((I Wlln RecorOer :lIDteds~~neD1SlllelOI ::011.1"":;3 In
<br />'r.eDtflCtOlllltRetDr(lerOIOet~SllIUleDislrttl1:1COIUfT\b<a, ,f
<br />'Il~ pIDper'~ ~u'Jf'c' ", l"t 'Ii!n ,~ !ltualed '" ''''' ~~",~ Dl
<br />:Olumthil .
<br />
<br /> i ,"!. ~o~
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<br /> 0,
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<br /> , :'.RObcl c, n CCl
<br /> CD CCl
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<br />... 'd -. '"'
<br /> >C ~t :=..-?
<br /> r- ~ ~ Q ::z
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<br />I ;:I, . U2~, T ;!. c .,.Ic.;.,-J
<br /> . " \ JC:> ,
<br />.t
<br />fI 51. j'
<br />
<br />f2I SItUI Of Property Sub/ectTo Uln - R1r PUrpGlU 01
<br />p1tillrlphlllllnd(4J,ptOpertylhlnbedHmldlobllltullld.
<br />IA) Rill Property - In lhl CUI of 1111 pro!)trty. .t III
<br />phYI1Cllloutlon;or
<br />IB) Penonl' Property - In tba CUI 01 penonll pTllperty,
<br />whlthlr Wllllbll or Inlanalbl.,II lh. nlld."" of lht
<br />IDPIYltllthlUmelhflnollctOflllnillllld.
<br />ForpUrpDIMolpal'llltJphJ21!OI.thlrallllnctollcorpol'luon
<br />or plnnenhlp shill bldHffI:Ill to blthtpllClatwhlctltht
<br />pllnclplluecutlVloffletlltthlbuslneullloctlld.lndtht
<br />resldencl of . Iuplyet wholl mldlllClll .Ithout the Unf1ld
<br />Slltelshln be detmtd 10 be In tht Dlltrkt 01 CGlumblL
<br />131 Form -' Tll,' form \aiidl alnt'nl of thl notIcI
<br />rllerred loin eubs&c:tlon(l'lhlllbe prelCr1t.dbytht
<br />SeCfltny_ Such notice shill be nfld notwllhetJndllJg Iny
<br />Oth., provision alii. lelllllltnll the 101m 01 contini 01.
<br />nOIIc;e 01 lien
<br />
<br />Nota: Se. section 6323(b) for protection tor
<br />certain intorosts even though notice of lion
<br />imposed by seellon 6321 Is filed with respect
<br />to:
<br />1 Securllles
<br />2. MOlorl/llhlclu
<br />3 Person.lprollllrtYPulchultllllflllll
<br />4 PersonllplopertyPIlttl1ls1t11lncasul15Ile
<br />5 Pel1onllproplMySubjec:t1d loposussory lien
<br />6 Real property lU Ind Speellllutssment liens
<br />T ResldlntialpropertyeubjlCtlOlm.chlOlfs
<br />llenlorcen.alnrep.lrslndlmprowemen15
<br />8 Altemey'ellene
<br />9 Cenlmlnsurancecentratts
<br />1D Panboakleans
<br />
<br />'" ReDlin; 01 Notice. - F" '"PO''' ollhl.
<br />seduln'
<br />
<br />(1) General Rule. - Unlm natlee efllenl! reliledln
<br />Inll manntl pruented m parilgraph (21 dunng the rtQutrld
<br />rehlmlllJllflcd,suchnellceolllBnshaJlbetruledl511ldon\ll1
<br />date orrwhlch 11 IS Illed Ilnaccordancewl\hsubncllonllHll1er
<br />tlleerpll'lllonolsuchr.lillnllP!fiod
<br />
<br />r21 Place For Filing. - A nallce 01 hen reWed
<br />dllnnll the 'eQulftld relllmg lIeriod snail beellettlvl enly
<br />lit) 11.
<br />(II suchnotlceoIUtn,sreWtlll~IMclIlteln..hlehlhe
<br />pnc'nOllceofhenwasfilell.anll
<br />lid <ntnecasealrulprCllIrty.lllelatlalrtlthnllll
<br />enterell andlecorllell man mdt.tolheutent reDu'f~(lbW
<br />SUOSllcl1onll)ICJ.and
<br />iBI ,n any tas~ In whlch_!lO oa~s Dr mal~ prlo, 10 Ihe (lale
<br />01 I rehhnllcl nCflCll 01 lten under subOlrlllraphfAI.tht
<br />
<br />
<br />Secrellry I1CIIvtd .,In;n InfonnlUen pn lilt IllIMtr ;
<br />presctlbed In I'IIfUllllonl IuuId by till, ~ ;
<br />conClmlrtg a chlnlllln till lupaylr'1 mldll'lCl."' iJotioI
<br />ot luch Illn 1IIIIotllld In ICCOtdanttwlthlubHCllon (t) D '
<br />thIStatllnwhlchaucl1f111dtnc1l1locallMl.
<br />
<br />(~ Rlllullld RIlling PlrIad.-ln... ,..
<br />oflnynoIlClDfllln,thllImI-l'IQUff1draflflngperlocJ"mIIIlJ-
<br />IAllhlon"ywplltlodlndlng:lllllplI1trthllxpltltlon
<br />of II YUrt Ilttr thl dat, of till UHIementoftht bX.1nd
<br />fa) lhlon-.yllrptrlodlndlng.llllthlupltltlonoflyun
<br />:~~ ::O:lllt~~~P~ng rlqulfll! 'rli!la period for
<br />
<br />Sec. 6325, Release 01 Lien Or
<br />Discharge Of Property.
<br />(II R...... Of u.n. - Subject to ludl
<br />tlQulltlonsuthlStcrmryml,prelctlbt,thlSlcrltarylhall
<br />ISlUlaclrtlllcallofr'l"nollnyllenlmpollllwlthfllptCtto
<br />In).lntemalllv.nu.taxnallll.rthln30dlys.narthld.yon
<br />which.
<br />III UlbHlty SIUsfiell or UntnlOll:llbll. TIll Secrltary
<br />IInds thll the Il.blllty lor th, .maunlaUUltd,lDlIllI1,r.llll all
<br />Inllrl5lln respect 11111101, 1111 bltn fully IIUslled 01 hu
<br />btcoml leglll)' IIn,nlotctlbl.;or
<br />121 BondAcClpllll-ThlfllslurnlShtdtolh,Slcrellryand
<br />Iccepled by him I bond Ihat Is conllllloned uponllteplymlntof
<br />Ihe amountlllllsell, 101l.lher wIth all lnleresl In relPlCl
<br />thlrea!, withIn IhIllml prescr1bed by Ilw llncludlnlllny
<br />IXllnslon 01 such Ilmel. Indtl1ll Is In accordance with such
<br />reQutttm,ntsTllI.lltnlllolerml,condlllonl,Il1d10tnlOllhebond
<br />IndsurelitJlhlreon,umlybespecllildbYluChrlllulatlonl.
<br />
<br />Sec. 6103. Confidentiality and Dis-
<br />closure of Returns and Return In-
<br />formation,
<br />11<1 Dllcloillfl of Certain Returns and
<br />Return Inlormallon For Tu Administration
<br />PurpoHL -
<br />
<br />{2IDisclosureClamounlcloutstandmllllen_.i!lnotICllof
<br />II~nhUbtenllledpurSUDnl105tcTlon6323(l1 Iheamounlolthe
<br />ouUlanOlngobllgl[.unncuree ov 5utll lien mdy De Olsclusell 10
<br />Iny person W'halurnlshnutlsflclary wflllen eVlllence thaI ItI
<br />has ".ght mtheproperty sLib[ectte such hen 0' Inlendsto
<br />obtamlnghtlnsuchpropertw
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