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<br />Excerptl From Inleml' Revenue Code
<br />Sec. 6321. Lien For Taxes,
<br />
<br />II any P'ltaon Utbllllo PlY .n~ W: naglecls or relusu tll
<br />ply Ihe ume 11Iar dem.nd, {he J.mtllml (Inell/lIlng any Inl.,-
<br />lit Illdlllcnalamounl, addition 10 lax, Dr alienable penalty,
<br />logelherwllhanyccststll.1 mly&CCrullnadlllUon Illame)
<br />Ihlll bta Illn In 'Iyor 01 the Unltad Slllu upon 111 property
<br />Inll nglllllo property,whetllerrlll orpllllonll,lalonlllng
<br />IOluchperton.
<br />
<br />Sec. 6322. Period Of Lien,
<br />
<br />Unlau .nothlr dallll specJlltaUy llnd by taw, the lien
<br />"ImpDlId by nellcn 6321111.11 anu 1IIIle Umelllluunmlnl
<br />,smade.nlI,h.llllconllnulunlJllhlUlbllltylorlhaamounlso
<br />IUluad !orajullllmenllllalnsllllelllfpayerarlslnlloutal
<br />luchlllbllllyl is utisl18d or becomes unenlorceable by rBlson
<br />olllpualtlme
<br />
<br />See, 6323, Validity and Priority Against
<br />Certain Persons.
<br />(., PUrChl.I(I, Holde" 01 Security In-
<br />I.relll, Mech.nlc'l Llano", And Judgment
<br />Lien Credltol1. - Thlllen lmpOUG by mtlonI$JZ1.h.1I
<br />nal bt ~.UG U all.ln,' any purchuer, haldel all seeurlly
<br />Inl.rt.l.m.ehlnle'lllenor,OrIU(lllmllnlllllheflldllarunll1nollclI
<br />lnfreal wtllch me"! lhllllQulremllnls 01 Sub511chan (II has
<br />belllllilellby Ill,SllClll'I',.
<br />
<br />'Ii PI.c. For Filing Nollce: Form.-
<br />
<br />(1) Plact For Frlmll The nollce relerlelllO In sub-
<br />uchonlal1hlnb,Ill'd-
<br />IAI Unll" S,.le L,wl
<br />(11 RUIPrap'fly,lnlh,euealf8alproper1y,mone
<br />Olllc,wllhrnlh'Slaltlortnetounly,orolhergo~ernmenlll
<br />'ubdl~I'lanl, u lI!1I11Tl.lnl by lhelaw, 01 sueh Stale, In
<br />which lhe ploperly lubltella 'he hen,~ 511u~led: and
<br />IrI)Pllrlon,1 Property In Ine case 0lpel5anal
<br />property whelner Ilnlllble Of rnllnglble, In one office
<br />wllhm Ihe SllIle ;01 lne counl,. or o\lle! ga~elnmell\al
<br />5u!lll'~I~Ionl IS dt~'gnalll1! by 'he lalHS ot Such SIale
<br />.n "nleh ITle propeny Subject 10 lhe lien IS SIIualed,
<br />"
<br />IBI W'lnClerk OlOrstrIClCour1.lnlheolheeal1heelelk ot
<br />Ihe Uh1lec 'i1.l1'e, d'5II'el COllrl 'Dr Ille ludlclal dr~llIcl '" whIch
<br />lhe ploperly ,ublecllo t,en IS sllualed, wh:ne~cl Ihe SIile has
<br />ntllbrla..llulgnaleooneol1lcewhlchmeel51heleQlJllement501
<br />lullplrilgraOh IAI ~f
<br />lei WlltlFlecoraeIO!OU(UCllfheDr5IrltlOfCarlll,;ol;s.ln
<br />IhealTIC!allfleR!cOrllerolO!!lIsollneOISlIlClofCOlumb'a_II
<br />Ine lltOtle~h \~ble,' I;) Ihe hen 5 ~!tual.1\ 'r "e rJ1<1' :1 01
<br />:Olumb'i
<br />
<br />(2) SflllS Of PropertySub/ecl To lien. Forpurpom of
<br />paragrilphs (1l and (4),prop.rty Ihall b.dllmtd lobi 11Iuatld.
<br />(A) Rnl Property. In the CII. 01 r..1 prop.rty, II III
<br />phrslClJlocallon;or
<br />IB} PlrJonal Proptrty-In Ih. till of PlrJanll propo>lty,
<br />wl"ll'I,r langlbl. or lnllnlllbl., II tII. rllld'net al thI
<br />lallPlY.llllhetlm.lh.noUc.olll,nllfllld,
<br />ForpurJNlII.ol parlgrlph(2)(BI,Ih' rllld.nc. 01 a corporlllon
<br />or !nrtnulhlp Ihlll bt d"mlll 10 bt th. pla~ .1 which !h.
<br />Prlnclpllllllculiweonlc. 01 th.bu.lnn.I. 10Clltd, and lht
<br />reBldlnclafltuplyerwhollrllld,nctl.wllhoullhlUniltd
<br />5tllu 5hall bt dHmed to blln tII. OI.l1lcl 01 Columbia.
<br />(3) Form - Th. lorm and conltnt 01 the nollce
<br />I1flnll! 10 In Bubuc\lon (I' Ihall bt plllerlbed by thl
<br />Secllllry. Such nollc. '1'1.11 bt walld nol.llh,"ndlng Iny
<br />othlr provision 01 law I1l1anllnlllh. form or eonllnl 01.
<br />nollceolllen.
<br />
<br />Nole: See seclion 6323(b) tor prolecllon lor
<br />certain Interests even though notice 01 lien
<br />Imposed by seclion 6321 Is flied wllh respect
<br />to:
<br />
<br />, 5eCl/rltln
<br />2. Motofvel1lclu
<br />3 PeraOn&lproplrtypurchurtd.lttllll
<br />4 Ptrlonal propartypurchu,d In cllull Ill,
<br />5 PerlonalproplrtylubJtctlCl loponellory lien
<br />6, Rul proplr1y tu Ind special ISlnsmenl Uena
<br />7 Resldenllal proplrtysubjtel to a mechanic's
<br />lien lortllrtaln,epillrs andlmprovemenl5
<br />B AllomeY'llIells
<br />9 Certalnlnluran~contrilCIS
<br />10 PiSsbookloans
<br />
<br />(II) R.flllng Of Notice. - For purpolU 01 lhll
<br />stellon-
<br />
<br />III Glnef.1 Rull. - Unlm nollce or lien isr,lIIed In
<br />Ihe manner prescribed In p..allraph 121 durlnglhe reqlllllll
<br />rellllnllperlBd,suchnaUceolllanlhallbelrealed.llflledonlh.
<br />dateonwlllchllisfHedjlnaCcBrdancawllhlubsecllont!Jlaner
<br />theexplfilfonalsuchreflllnllPerlod,
<br />
<br />12) Pllce FOf Filing. - A natlCTI of Iren retllell
<br />DUllnglhe required .ellllng period Snill be e.lfe,CII~e only.
<br />(AliI,
<br />(1) suchnatlceoltlentsrelllelllnllleolltcelnwhlchllle
<br />prlllfnolrceollrenwa.sllled,and
<br />lll) rn 'he case 01 real propef1Y.lhelaclol fetlhnll IS
<br />entereD and reco/dedman Indu10 lhe e~lenl reQUired by
<br />sullsectlan(lt{4I,anG
<br />fB) rnanYCiSemwhlch,9DlIaysol mareprlbr 10 lne dale
<br />ala,elllinllolnDhceolll,nunoersubaarlg,aphIAl.ltIe
<br />
<br />
<br />StCrtllry received wrlftln Information (In thl mlm.r
<br />pracrlbed In regulation. luUld by thl ~ecflllry)
<br />eonc.mlnll.chln"elnlhttaxpaytr'ln.ldenct,lfanatlCl
<br />ol.uchll.nl.lllafll.dlnaccardlhCIwllttlubllCtlanll}ln
<br />lh.Stattlnwhlch.uchmldlOCllllocalld,
<br />
<br />Q' Rtqulrad RallHng Period. - In lb. ....
<br />oflnynallc.ofll.n,lhlterm-requlrtdrtflnIlGPlr!od-mllnl_
<br />(A) Illlane-y.arpelladendlnll3JdaYlllllrlhtllplrltlon
<br />of a 'tin In" lh. dal. ollh. alllumlnt of IhI to, .nd
<br />(Bl th.on"YllrpellodlndlngwllhlhtuplrlllonoUlya.T1
<br />an.rth.cJouollh,p'lCtdlnll llIlulrtdrtllllnoPlrlodlor
<br />luchnolltlolll.n.' ,
<br />
<br />See, 6325, Release 01 Lien Or
<br />
<br />Discharge Of Property.
<br />
<br />('1 RalalH 01 LItn, - S"I'" " ouch
<br />r",ulallonsallh. Sterlllry may PI1.crlbt, lh. Secnllry ,hln
<br />l..u..c.rtlllc.l. ofrtl.... 01 any lI.n Impo..d with n.ptel 10
<br />an,lnlemalrav.nu.tunllllll,rthln30day..flll'lhed.yon
<br />""hleh.
<br />11jlllbllilyS.11111,dorUn.nlorceable-Th.Secrtllry
<br />IInd'thalth. 1I1blllty lor Ihe ImauntIJ..IIld,toll.lh,rwllh.1I
<br />Inl.flstln ruplctlheraof,hllbl.n lullYlatlSrr.dorhu
<br />btcom.llillllyun.nlorcllble;or
<br />{21 Band Acupt.d - Th"l illumlshod to IheSterll.ry and
<br />aCClpl.d by him a bonll Ihaf I. eondlllon.d upanlh.paym.ntol
<br />Ihl amOllnlllllued, toglth" with aU Inlll1.lln rupecl
<br />thereof, wllhln the lime prmrlbtd by law IInclud!nll .ny
<br />8/rtenslonol such tlme), Indlhal I. In acconlBnce wllh such
<br />requlr,menls ralallnll IOluml,eondltlons, and lorm of Iha bond
<br />IndlulltJu Ihellon, n m.y be specified by lueh IIgulallonB.
<br />
<br />Sec. 6103. Confidentiality and Dis.
<br />closure of Returns and Return in.
<br />formation,
<br />(kJ DllClolure of Certain Rltumllnd
<br />Relum Inlonnlllon For Tlx Admlnlllrltlon
<br />PUrpoHl, -
<br />
<br />12) Disclosure 01 amounl 01 oulslBhdlng lien -II a nOllceol
<br />lien has beenllled pUlsuall1 10 secllon 632311J. lhl Bmaunl 01 Ihe
<br />Dulslilnlllnll llbllgillllln S"Uled by such IJen may bll Illsclosld 10
<br />anyper5DnWllolurnlshessallslactorywrll1enevldencelhalhll
<br />hUilrilllllrnlheplopertysublecllosuchrienorlntendslo
<br />Bblarna rlghl In such pfoperly
<br />
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