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<br />EIcerpll From Inlemal Revenue Cod.
<br />Sec, 6321, Lien For Taxes,
<br />
<br />tllny ptlrt!an HIble 10 PI~ In, tu ne~leclJ tr TalulIl to
<br />illY IIlI..m'lhIlr IIlm.nll, tt1aImounl(lntludlnlllnylntll'.
<br />I'It.IOdlllonll.amlll.lnl,ldanlDnlDtJ.l,OIJ.lnUlbltptnllty.
<br />tt111lthrrwtlIlJ.llY COIUIIllI mlyaccrul In IddUlan IIlIT1lOl
<br />slLlll bill han InllV(llalt/llUnltldSUlllupan IU property
<br />Ind nllhtllO praptrt)', w!lIthIr rular parsonll, btlO"lll"ll
<br />10 lutITptTlan
<br />
<br />Sec, 6322, Period Of Lien,
<br />Unlest afUllhlr 1I.II..ptCllltlllr tlJ~ by IJ.,lnt htn
<br />Impol811 by Sld/or!!!21 .llIfflflU ill t/le time lht J.I,riimtnt
<br />ilmIdaIndlhl!l;aitliflUllfltillnelrlbilrlylorlneJ.TflIlLltlID
<br />1I11t::ntl (or I IlldlllJlllalt;tnsltllelilPayef aflllnll<outol
<br />sutl1 liabllrtyllsSlllsfradorbealmes utlllnlOftlllble by lBuon
<br />01 IJUSI! at 11111 .
<br />
<br />Sec. 6323, Validity and Priority Against
<br />r.ertain Persons,
<br />'" Purch_fl, Hold... 01 Security In-
<br />1....11. Mechanic'. Llenol1, And Judgment
<br />LItn Credltofl. - Tile hen Impusell by Lettlon B321s1llU
<br />nOll'tllllllllUlllllns1a.nyPUftITuer, noloef 01 IlecUrrty
<br />unerul, mltl1lnlt'llIenOI Dllullllmenl hen tallllClr unlll natltl
<br />tlllfllOlw/lltIT mil" the ftllulfements ai subsection (fj hu
<br />been liIed by theSIClllary
<br />
<br />ill Place For Allng Nollet; Fonn,-
<br />
<br />11' 1'18t~ FOI Fllmg Tn~ nOhC~ feferlet! to ,n sut!-
<br />iIOIO:iIJ.I:5fWltlehlltl.
<br />IAI UnOrrSIJ.U!uws
<br />III RU.ll'fDPtlny-lnlhecaseoITUlpfOpef'ty mone
<br />olllct wllllm Ihe 3tate IOI1h~ county 01 Diller govemmentll
<br />sulldlVI51DllI. as CeilllflJ.lItlll~ l'le lawl 01 such Stile, m
<br />WhlChtnePnlpertys'1JoJetltOttlehMISSI1UBlea.Ina
<br />1111 Personal PrOllt!rt~ If' Ine cue 01 pertonal
<br />Pnltreny wnethef tlnlll1llr Of Inlengltl!!. In ont OMltll
<br />_dllln 1M SUn! '01 lIle tOllllly Dr DIll!!! 1l0llernmelllBI
<br />SulId'~ISIOIlI as tln,gnared oy ltIe ,a....' o! 'uen Stale
<br />In ....nlct 1nt l1fOtlf.'." ~:Jlllec' l~ :tie l+!~ 's sltual~e
<br />"
<br />IBI W,lh Clef~ ()i DISlTICICa:n1- In Ille afflCl althe tltft< Dt
<br />the Unl1~d Statu ~15111ct court 10' fnt IUD'~'el dlstTII:t In whiCh
<br />Ille pfllPerty 5l;1l1~C1t~ lIen tS !II.:Jtec wn~never tht Slale has
<br />nOllly la.lIeslllnilllle O~ Dtt'Ct ...-n,CI't mH!ts Ine leoul'~mtllts al
<br />Sl.lllParlllrJ;ltt.r.,o'
<br />rei Wl1h !ttcnroer [\1 JeftO~ ':r ..../: :l1i~'IC' 0'1 COlJm~'t In
<br />1". ll'llcr O'lllt l1rcO'de' II' Dl'll~! o'th! :I,st'I;10' Cbl~"'lI;a .1
<br />Tt",,. ll'OIIi'-'\ \~t>,~, - ~ "'.c: 4'1 1; llr;(!l'~~~' ~ :',~:L i.<l Oi
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<br />12I Sltus 01 PIOperty SubjKl To lien. MlT pUTJICIln 01
<br />PI1I11fIPhl(1IIndI4).propertylftJllbed"mflltClblsltulttcl.
<br />{AlP-pI Property -In 1111 CIII ot rnl pl1lptTty, IlltI
<br />~Ylltatllltltlon;or
<br />(BI "'fIllnIIProptTty. In tlltwaofptl'lllnal Pl1lpeTty,
<br />whllhlTtJ.~lbllor lntJ.nglbll,lltttlmlltll'lCl oltha
<br />!UllI,lrltthltlmalhlno!IClDII'-tllfJIll1
<br />Far purpom OfpITJQtJplt (2){I), thIraldlhCl ofacarpomlon
<br />orpartnlrlhlpllllllbtdNmlldtllbllhl p11Cl11 Wltldlthl
<br />prlnclPllutcutlVl offiea Dfthl bullnnlII 1Oca1ld, andlhl
<br />rulalnel DI I WPI,tr Who.. tnldlnelll wltholll !tlI Untlld
<br />SlIIIt Ihlll bI dttfTlld 10 b11n lI'II Dlltrltt DI ColumbiI
<br />131 Farm . Tht 10rm IOO contini of tttl notIce
<br />rr1tmd la In lublettlon jlllhall bI pfHCTlbld by ltII
<br />~,Suchnatlcll!JIlibl"IUdnolwilhltanl1lngtllY
<br />~r prollllloh of IIw rtgardlflll tilt form or conttnt 01 a
<br />nOllonlJl.n
<br />
<br />Nole: See section 6323(bllor protection lor
<br />certain interests even though noliee of lien
<br />imposed by section 6321 is filed with respect
<br />10:
<br />1 SetUntltS
<br />2 MOtOflllhltlU
<br />3 PeTlCnllproJllrtYPUrcllls~ltfW1ll1
<br />ol PeTICnllproptrtypun:l1uIdfnwulllJ.lt
<br />S PelsonalproptrtylUbjlldtcltDpoUnJoryllBn
<br />6 Real proparf't' lu ItIlllpeclll DIIIlmlllt lIem
<br />7 RUIlIenllllproptrtylutl/edtalmlCllJnln
<br />lien lOf clruln npllrs Incllmllrovemlnll
<br />II Ano,"e~'.II.nl
<br />9 Cerulnlneurantttontrltts
<br />10 PJnbookloa.n~
<br />
<br />IIlI R.nnng or Notice. - For purposes oj 1/111
<br />5et'lJon-
<br />
<br />'tl General Rull. - Unlen nOlu:rolllln is nllltllln
<br />Ih! mlnnll lIrutl'lbellln PilflllTlpn (2) dUrlnlllhe reQultl!ll
<br />flliUnllll!rloll,IUChnOliceofll,nlhIJlbllltelllllluflledonltl,
<br />11111 on'Whlch n IS Illed (In a..~Ofdlntlwlth lubler;tloh lOllhlr
<br />fne Brllllltlon 01 luch faflllnll perloll
<br />
<br />(21 Place Far FlIIng. - A nalln Of Iten rellled
<br />cu"nc Ille rellulrec reh!lnll DllIlOll ihilr be eNlcllve C1nl~
<br />IAlll
<br />III luchnOlltecllltnllnlllelllnthtolllt.llnwhlchltlf
<br />ll'tor nalltll 01 hen was lilell,anll
<br />(Ii) mIlle aue 01 flllllropert~, tile latl of rellllnllls
<br />enterellanllfllCDrlledlnanmdtltolTllexlentfellUlfIldby
<br />'Un~lltt'DIl It I loll. Ina
<br />IB, 1M any tueln Which 90 OIY~ Dr mClffl pUlll IllllU! alll
<br />01Irehlt~l'iIIlOhcroll!lInunllef5utfPlra'JIIDnfAI,.1hI
<br />
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<br />
<br />Enlered as Documenl No.
<br />ClQ_ ~ P 5 5 e 9 .
<br />QMntor~
<br />GraaIae~
<br />"gmelf1:al ~
<br />STATE OF NEBRASKA) SS
<br />COUNTY OF HALL )
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<br />88 OCT I 9 AI1 ID ~ l.
<br />
<br />)k~'-'d
<br />P~G: OF DEEDS
<br />
<br />Secr1tJry ftCIlvtd ...nllln InformltJon (in thI mlllnlf'
<br />prncrlbtd In fIIIulIllons Is... by thl SlCrllIry)
<br />~nctmln; I d1111ll1 In thI tuPIYlr'1 ,..Idlnct, II. noUct
<br />o"lIchlllnII a110fItldInICC1ItdlflClwlth.llb1tcllon(fJIn
<br />thISIItIIn whIch ludtruld1llC1II IllCItId,
<br />
<br />~, Requllld Rifling Period. - In l1li CUI
<br />ot any nollet of 1I1n. tbltlrm ~Irtd nrmna plInod- malnl.
<br />(0\) thl on~y.... patlod Incl1no 311111)'1 afttr 1ttt upIratlon
<br />of II YIarIIIl.r n. d.11 01 thlIlIIllIImlnt or till w,l1llI
<br />(BI till ont-yur Plrlod IfIlIlng with 1111uplrallonoflvu"
<br />IfltrlhltlOJIOflhlpTllCldIn;raqulmlnflllngptrlocltor
<br />.uthnoUtloIUln.
<br />
<br />Sec. 6325. Release Of, Lien Or
<br />Discharge Of Property.
<br />I" R...., 01 LIIn. - Subjocl " .ucII
<br />tJgulatlonlUlhISltt1UlrylftlYPTllertbl,thlSltrttarylhIl1
<br />Inllll ctf1lfitll.of ~OOtlt Iny nln Impoud wllh IBlpect 10
<br />lIIylnltrnllthenutIUnOllltarlhJ.ll30dl)'laltarlhedl,on
<br />whlch-
<br />111 LIability Sltlslild or Unlntottubll - Thl Stt:ntJ.ry
<br />lmdl thl11hIUlblJllJ tOt the Imounl unlMd, tolllthef with III
<br />Intlfllst In rUpltlthlrlol, 1111 bien fully Sltllfled otlll.
<br />becom.llIllltyunlnlortlJ.bll;or
<br />(2) Bond,l,tttptld.Tolflllluml.lttdloII'llSamtJ.rylnd
<br />ItttpttclbyhlmlbondthIllltondltloTllduponttllplytlltlllllf
<br />thl ImoLlnt I..n.ed, 101l11l1lr wnh III Inllrul In rnpett
<br />thllrlOI. wllhln lh1llml pnlCt'lbIcI by II. 11nc:ILldtnll In,
<br />IltlnIIOnolll.lcllllmel,llId1hlllllnlttor(fInttllllltlll.ltl1
<br />ttllulramltltJ nllllnlllll tlfml. cllndnlonl, Ind form olltll bond
<br />Indluttlllllh,reon.uml,bllpttlfllobyIUthftlluIIIIOI1l.
<br />
<br />Sec, 6103, Confidentiality and Dis-
<br />closure of Returns and Return In-
<br />formation,
<br />1'1 DlacloIurw of Clrtaln R.turn. Ind
<br />RIlum Inlormllion For Tn Admlnlllnltlon
<br />PwposaL -
<br />
<br />r2l D1StlOSuftOlamountDtaul5lanllll11liltn .If.nollceol
<br />hen has been IIled lIursu.nt 10 seC:lIOn6323lll. tl1eamounllllll1e
<br />outslamllnIlDllillllllcnSllCUlaaO.,suc"henma~lIa'::ISl:lollllto
<br />In~lle:rsQnwllofumllhlllJ.tlslltlorylllrlnenIVllltnCl1hllh.
<br />hl5 I rllll1l In lilt property subJeClID 5uth hen or Intenlls 10
<br />olJtJ.in I f1l1ht In such propenv
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