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<br />'\'r:f.GOJ>, :) <br />.... <br /> <br />" i 1 <br />,,- - if' <br />. -, ',,:, ~. '. '-lti, <br />r:""~. ..!,', <br />....- ~ ~"~ <br />0- "; 1..' <br />~ ~~, - Ie <br />~ ',- -..,.,.~\"""".' <br />\ " <br />, V I <br />::X.', ~ <br />~ <br />~ <br />~..... <br /> <br />\'J <br /> <br />52! <br />S. <br /> <br />~ <br />" <br />~. <br />~! <br /> <br />Excerpl. From Intemal Revenue Code <br /> <br />Sec. 6321 Lien For Taxes <br /> <br />It an} perlon ".oie Ie lIll 1"_ III 1'Ie;1~1I Cl .tr~$ellll <br />p...I"1 urn, afte' Ol'!llrn:l 1M ',",0.."1 _Influc,~ .n~ mill. <br />tit &Dllllla".! .mcum IOllrllcn It lU J' ..snubl, l*l\alty, <br />10gtll'ltl .'11\ an~ tCltllh111f\Q Ittl'u' ,n 11111111011 ()!!retlll <br />,flail till hi" In l.vor oltl'1l UnllltlSllln "pc" ,1' c'Upeln-, <br />Ina "gntJ Ie prtptTTy .htfhe. ...1 Dr ""$0"" ba1oP'IQ'nll <br />WJut"lltrllln <br /> <br />See 6322. Period 01 Lien <br /> <br />LlnlUI InOl"e' e"" '1 'DOC",~.II, ',.ee' :iy ..... f!\l! "en <br />'mpC'StC p~ !tCII(l.I'- 631' 1Illli ,"" I' TIle t,mt ,n, uuuman' <br />'I mllll ane 111111 ~Onl,"ut "till" ,,.. I..DAHI, '11' U>t '1lI0l.lT1110 <br />UU'Ull'C lOr Ilu~;'l"It'" .O....'.lfI. 'I'll.'" '''"1Y,; 0,,1 01 <br />IUel1I1~'Hl~ '111,al,.e D' t>l'tOmHo J'l."':"teab" b, 'II~O~ <br />otlllluo'I'me <br /> <br />Sec. 6323 Validity and Priority Agalnsl <br />Certain Persons <br />,., Purch..lrl, Holdl" 01 Security In. <br />II"'SIl. lIechll1lc', Uono... Aond Judgmlnt <br />Lltn Creditors. - 'I" h"~ mp',ur b Ur1'ootili. 1"'1 <br />nol e.. ...lIe u .~.,n,1 .~, r~""l1>t ~'U'~'" o' . ,''''''',,, <br />,nUr'tsl met.T'\an,c I """0' 'J' I~C~"".'" '.. ('.a'Ill' ~nl' "ultLe <br />l1'lel~I .n,r" ...."'I~ 1M 'r~~.'r"'t"ll .,' \~~lrt'.", ' "" <br />'Je\!nl,'eCtt,lnt)t("la,'1 <br /> <br />. Plaee For RUng Nollee, ~orm.- <br /> <br />;> ,It .~. t"",~ "'1 '.~1':, '.'p".~ '0 <br />s&!tl.um,.l15i'lIH;" ',tee <br />I. 'JMe'51Il,.'.1 <br />liu,I"Otllltrt, Irllle..u'," u "'u~"lI <br />011'(1 .,m,1l t!1t Stalt O' "'" 1'.J~ll !I ~ll)ti OC.."nmr.1I111 <br />Slltllll~I\t1lll1 n ee$1~1'I11tC ~1 l'lr aWl ~, \~U ~II\' ' <br />..I'\'C~ !"It ~'~lJP"" \:.l~It(' Il "'t ""~ ,~ ~ 1~i1\ee .'" <br />I' ~fl!1r.z' ;>'Ope"l "I~... ...t ~. t>e"l"'. <br />DllIll"n. .nellle' lItY,:t:ltt (I' '1!11!\Q'bte ... 0"" t'll!'!' <br />.,tll,n In!' Sllltr O' I',p ,OJ'" ,".- :l~'~ .",,-I~ <br />,~~~ .. \'0. H ~U'~" J',t :; .... ._! I" \~" <br />r ...,," ". , ,,! -. ~, <br /> <br />:1. -.lo'l" :-;1." ND'lt .,:' \O,r" ,..~ .,",n 'J' t"f :.~'" 0' <br />",~ .'~,l~':; :,llle~ ~'I"'.' '"'''' ':>' '''t ,JO'(,., O"~"'['"' ,r .'''t. <br />!">t ~ n......t \,,~,~:"r r" ! ~ ',..,.r ....,-.,..~ I.... ,,\.t~ '.~, <br />",-,1;1. ... O.~ ;'.'.r', ',. "',:, _, . "....', 'h. rc. <br />l":r.,LJ'~;rIO' t <br />:. ... rt :t,; c'~. ".,...,.;. " 'f ),~. .(' .. ._b'. :. II' <br />.... .,,,.., n' ,,,. ~t~~.~.- .' ::-!'~=\"'. Ct\!' :1'11' ,['"' ~. r.r'~- ~'a ' <br />..,.....~ . ~JI,,~'.' .~ ". 'I.... .. ~, <br /> <br />bllBl1ld ., Document No: <br />88, 0 5 3 5 7 <br />Granlor~ <br />Gra*e-L!..- <br />NulMlltll..&'_ <br />STATE OF NEBRASKA) <br />COUNTY OF HALL ) SS <br />;i <br />88 OCT 3 AN 10 11 <br /> <br />9~~ <br /> <br />~t'G, M n::-EflS <br /> <br />i <br />:r <br />... <br /> <br />z <br />o <br />- <br />n' <br />CIl <br />o <br />- <br />... <br />l>> <br />>C <br />r- <br />iii' <br />::I <br /> <br />a; <br /> <br />;I <br /> <br />I <br />! <br />!!. <br /> <br />12) Sllus O1I'rDtlIIrt~ Subjlcl To lItn' Fa! purpouI 01 <br />plllg'a!lhS 111 lncl I.) PIOpcrtYllllflbllellmlCllobtlllUIIIC. <br />\.&.) Rul Propeny In thl 1:&11 at 1'111 prQ?lrty. .tlU <br />tlhyslelllccallcnOI <br />161 Pel'lcnll I'topert. " In IflI CUI 01 plrsonalIlTOPI"Y. <br />1II1fII'ttrtanQlbl.ollnllnglbll.ltnlrlllatnClolU. <br />Wp'ylf 11 thI 11Tn1 tbIlU1Utt 01 u.... I' lU.cI <br />FofPurllolnolplr.gl.ph(ZlfB).ltIef.I"lntI'oIICOlpOraIlDft <br />01 p.l1nl,..lltp 111.11 bII d""*, Ie tit fll. pilei It .hleh thI <br />prlnCIP.IIlKUllVloffictofftllWslnsuisllltlttll.anlIll'lI <br />tll,,,.nce 01 . tupl,lr who.. rtll"lra II wI1hoUf UII UIlllMl <br />5t.lntkt.lIbellftfTWlClI01llWllhlDIUnctolColl/ll'lnrt <br />(Jl form 1h1 IOrln and Clm"nl tit 1\1 nollOl <br />,,1."'0 lD ,n s~t1Ill'CtIDn 1.11 Ittall be prtlttlbe(l by tl'le <br />5Kr."I) Sue" "lI1lt1 IhlU bI"llI" nolwllftllandlllQ any <br />other p'O_'ltOn Of I,. 1'e\I11l11"9 lilt 'Dlm 01 ttlnt,nl 01 I <br />nol,UDlil.n <br /> <br />Not.: See secllon 6323lb) lor protection 10r <br />cer1am mterests even thDugh notice 01 lien <br />Imposed by sectIOn 6321 15 filed with respect <br />10 <br /> <br />!i~u"l.n <br />"'OID,.ellltln <br />''''IDn&1 P'llptrl,lI"'tI'tlSlO &1 ,,1111 <br />P".OnJl lI'opal1,purcnnt<l '''(.I1"IIU'' <br />""lfIn'III'OQIII1,SUO\U'II~topllun'll"" "I" <br />l 104,1 P'DP.'l, tu .nIl SPK'IIIlHument lIenl <br />,"PI,CI.nl'tt p'Dplrty UiblaClltl t mact,IOl~ 1 <br />..en 'PI c.I1.,n 'lIp'HI ln~ ,mpID.,m,nll <br />~ AnDr"., I Ilfnl <br />:et1.,nl~u'lnutDn1r'~ll <br />IG 5'111000110.111 <br /> <br />; RIIIUng 01 Notice. - fa. Du1pOm ot 11111 <br />UJ(\'1I11 <br /> <br />t, General Rull. - Unln~notlCt 01"anl,rehISllIIl <br />In, II1l-nnrt prUCI'Il)eQ '" plIlg"pn (21 ~.",ng m. leQulred <br />",",n~p.I,Dd S~nOlltllDlhen"h.allbtIIUledutlllldonth' <br />'''1 Dnwtt,cn"'II,'tl:!IIt'lICtorlllnc.wttlllubUCllonllllll\'l <br />Ih'U~IflhonD'.uChrtmlngptllDtl <br /> <br />~ PiKe For Allng. - J. MOI't. lI' 'ifr "fI,led <br />'''. rn~ 'PC_d'ee 'pl"'Ot llf!'flOll I".' tllltflttl"t or", <br />,A-,t <br />hlcnnDlla:cl'"'nlS'flllee,'tl'leDI1,~'rtll'll,cnme <br />:>"C>lMot,aDllltJ".uMIC 100 <br />H' .r llll! CUt o. 'Ui Il'optn) me IICI~' 'dlllng II <br />r""'I'Citl(\'etO'J,t,r .r,MUleIDteI1I!M"'o",'l'tb, <br />\.,OI.H'I,or" 41 &"t <br />fl. "1'1 ~IM ".",c" \l(J c..' 0' '110" 0"0' 'c lne Oal~ <br />1l11'el,"~(l'nOl~tlllJ~nll'TtlP'SUDtlafIlO'IOl\ll' 'I'le <br /> <br />'." ,I.- <br />\ ... ~/I <br />)0 <br /> <br />I <br /> <br />z <br />!' <br /> <br />c: <br />" <br />( <br />U> <br />f <br /> <br />Secrt\ary ftcllvtd wrlnln Inltlrm.llcn {In the mlnnu <br />IIrtlcrlbe<lln tlglllllltlns IU'*' by 1hl Slttllaryl <br />CllnamlngldlangllnthllUPIYlr'Sttlldlnct.lllnollCl <br />tlISUChUlnll:tllofllltllnlctoldlna.llhlubSlct1tlnlflln <br />IIllSlalllnwttlchruchtHhlanct1llllCallll. <br /> <br />Pi RoqulNd Rifting PlrIod. - " tno ,... <br />Df any nDII=- 01 u.n. U. tmn -rr.Mrwcl mlllng ptrllld" mUlti' <br />(AllltlDn"ywplrltldlnl1lnoJldIYllnlr111IUPlfIIIOn <br />al 6 yllrt Inll thI dill 01 tht IlIInmlnt of 11'11 \D. Ine <br />IB) Ifllon..,..rperfoe1ndIMO.llhln.I:lPlrltlontlIByurs <br />Iftlrtl1tclcuo'"t1Prt~nOrtCtulrldrtllllngplr1cdlor <br />luthllllllctDlUan <br /> <br />See, 6325, Release Of Lien Or <br />Discharge Of Property, <br />(II R.... Of Utn. - SutrjlCl lt1 IUclt <br />111I1l1IIlCItIISthI Stefetaf)' lIIIyprnerlbt.U.Stcratlrythall <br />IUUI Itortlllc..lltDI rlluSJo' Inylltn Impcltd with rUplCl to <br />any Intamal ,e-v.nu~ I... not IIl~rllllnXld'YlllttrthtdIY an <br />.Nth" <br />ill lltblllty Satlslled Df Un,nlorceabla - Tn. Sacrltary <br />III'IOlllllllllthlbllllyIDIII'I,amDunlnlasn".togBtllerwllll.11 <br />Inlllul In lesgtcl therlDt, ItU betn lully 1I1,.Uttl or illS <br />tIIcomt ll'lltll~ un,nloralblt. Ct <br />12) 80nl!~ctlgII1l"TIlII'I.lumlln'dtcIhlSIt"tarylnd <br />aCCltllllllllyhlm.lltlndlhltlltondlllonedupDnlhlp.ymanlof <br />n. ImDUm Il1SJtlw. tegatnel .ith III IIlI."11 In rupte! <br />I"'''DI, .rthlll lilt hm, prUtTlbed by ).11. (InelullmO .ny <br />ullnllDnlll such tlmel. lnll Ihlt 151n.1lccordanClwlthluch <br />requlflmtltUIII11Inglclarms.conllllIOn,.tntltormolthabOnd <br />1I111surelltltl'ltttCn.41mlybesoeclll,dOYluchrlllullllellS <br /> <br />See 6103. Confidentiality and Dis- <br />closore of Returns and Return In- <br />formation. <br />l" DlaGloaul9 of c.rlIln Rltums .nd <br />RIlIIm InformlUon For To Admlnl,lrollon <br />PurpoHl. - <br /> <br />121 DIsc,"~ureallm(l..ntcllluUllndlnghln . 1t.1l nOllc' 01 <br />,t~ l'Iu ~en I,,~C ~~'5Jlnl ro UClIDIl5JZ3lfl 1I1e .mount Df 1I1t <br />1I~15t,1lf1l1lflll Obll~.Il()" ~ttur~C III ~~t1' her. ml, be a15eID~lllo <br />J.fIypersonwnolUrnlSItBSutlSlactoryWrllttnrvidrncellllflll <br />hIS I r'\jltl III the IltOptlrt~ lubleClIO lutll lien 01 Inl!nlls ltl <br />Db"",' "ghl '" IUch OlDpe"~ <br /> <br />l <br />