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<br />E1ctepll From Inlllm! Rlftnul Code
<br />Sec. 6321. Lien For Taxes.
<br />
<br />Iflnyptl1enhlbl.lep.yanytnnagltctserrtlusllto
<br />p.,tht 11m. In.rel.m.nd. tht ameunt (Including Iny Inltr-
<br />ul.leldltlOrlll.meun1.addlllcnlelu,er.llIlI.bl.pan.lty,
<br />IDgftlWtwlltllnyalltsth.lmaylccru,ln Iddltlon 11'1.1110)
<br />111.11 bt. Il.n in I.ver of 1M Unlttd 51.111 upen .lIpfeptrly
<br />end fight.te PfOptlty, wh.ther rill er plrsenal. lIIler-glng
<br />10.udlpanon
<br />
<br />Sec. 6322. Period Of Lien.
<br />
<br />Unllll .nelh,' dall 11 .ptClhCllly Ibed by law. the Jifil
<br />ImpoHllby.acllenB32'.hatl.rl....llhltlm.lhllll.nmenl
<br />IIm.d..ndlhIUc:cnllnutl.lltlllnellabllltyletlht.mounl.e
<br />UHUId (01 . Judgmlnl Ig.lnlllht IUPIY1I' Illslng oul 01
<br />such liability I IS ullslltd or llttomll ul'Ienfolcelble by tluon
<br />ofllpsaolllml.
<br />
<br />Sec. 6323. Validity and Priority Against
<br />Certain Persons.
<br />101 PurchlHfa, HoIdllI Of Security In-
<br />IlIIIlI, Mtchanlc'l LIInorI, And Judgmlnl
<br />Utn CI'Id"Orl, - Thlllln Impono Dy mtlon~1lhlll
<br />nOI bI valid .1 .g.lnll .ny purtllllll, holOlt 01 . ..~untv
<br />Intlntl.lT\KIlanlc'IUlnor,orjudgm.nlU.ncradllorul'IlllnoUet
<br />IhlllOl which mHlI th. rlqultlm.nts 01 lubnctlol'l [fl has
<br />llMnfllldbyUltSll:tltary
<br />
<br />In PlIct For Filing Hollet; Form.-
<br />
<br />11jPI.ClForFlllng-Th,nollcefellrttdI0Insuli-
<br />1lCU0n ('llhIU btllllll-
<br />IAI Ul'IlI~rStll.lawl
<br />UI RIIJPrcptrty.inlh.c.uolrlllprop.rty.InOI'l'
<br />OtllCl Wllhln 11'11 Slil. 101 l!ltcOllrlly, or otlltr govemm.nLtI
<br />IUbdlvlslonl. as dUlgnltlll bw IllIlsWI ollUch Stili, tn
<br />Wllld'lIhtPIopertYSUDJKlIOlhtlhtnlllll11.ted..nd
<br />lIf,PlrsorLIl Ptoparty. In Iht Casl 01 personll
<br />pfelllrty. wh,U1tt tangible or Intanglblt, In Olll olfu:1I
<br />wllhin Iht St.ll lor Ihe tounly, or olller 1I0~lrnmenl.1
<br />IllbCh~lsianl. II dUlllnlled b)' Ihl IIWS alluch Sllle
<br />In which Ille t:lloptrt)' s~blltl 10 m. hln II Illu.led
<br />..
<br />(8] WIth [;l,,~ 01 DlltnCI [;Ollrl .In In. ollIC! 01 ml cler~ at
<br />In.UnltlOStltlldl$lnctc0\lf1101Ih'JlIOIC11IdlllriCllnwhlth
<br />tU prop.ny lubJfCllO hen II sltuallll,wnentvtr 11'11 St.le nn
<br />'1clllylawdfllllnllfllontcl1lcewl1lcl1rrHI11ntrfQullfmtr.1501
<br />l.lbt\lrlgT,p!ltAJ,0'
<br />IC.) w,ln R.cnraer 01 Dfll]l Dl ine DIl!rlct 01 Colume,. lrl
<br />l"'olfrc.oflhtAtcol1lllrolDul1loIIIltlDI~lrlctolCo'umOrlll
<br />:"I, I!I0plllr IUOIICI ,~ Ii'll 1r.1'I II 1,lullld In In. or;lr,Cl 01
<br />:CIIl,"OI'
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<br />(2) SIWI01 Proplrty Sulll'" To ll.n-Forpurpomol
<br />P.t1glIPhlllllnd(41,plolllnYlhIUblllllmIllIOblIJlull"'-
<br />IAlRlI1 Proparty.lnlhtcUlefrlllprcptrty,1111J
<br />phyaJClllocatlon;ol
<br />IS) Personal Property .In tht CUI et ptrlOflll property,
<br />whtlll,r t.nglbl. Ot Int.nglbl., II II'lt ra.kl.tl(I 01 tl1I
<br />taxpay.r'llhttlm.thlnotlelo'U.nllllllll.
<br />For P1SlllGlIl 01 plrallrlph (2) IBl. ttMI IIIJll.neeO'1 COfllOflllon
<br />or plrtnersltlp 11'1.11 blIdHmllllo btthapl'CI.lwhlch 11'11
<br />ptinclPllllltC1lllnofllctoflhlbullnlulllotallll,anIllhI
<br />mlll.ncl 011 tUP'Y" whOH tnllllflClll wllhllulll11 Unlllll
<br />Stallllll.lJlbll d..tMdtobalnlhlDlllrJdol Columbia.
<br />(31 Form - Tht lorm and COl'lt.nt 01 11'11 n!llltt
<br />r,ltfTtll to In luDSK1101'1 1'1 lfIllI bt plllallltll by thI
<br />Sactttary. SuchlUlucalhaUblIv.Ullnotwilhll.ndlnolrT1
<br />other pravl,lol'l of IIW",.rdlflO llIIlorm or continI oil
<br />notlcaolllln.
<br />
<br />NOll: See section 6323lb) for protection for
<br />certain Interests even though notice of lien
<br />Imposed by seclion 6321 Is flied with respecl
<br />to:
<br />
<br />SKllrUl..
<br />UlIlOrvthleln
<br />p'tlonIJprGpartvpurtllulll.tratlH
<br />P.rlonll pralllrty pute!tUIll in CUUII 1111
<br />Ptllon.lpraparty.ubJtctllllapo.....orylll1'1
<br />R..lpropartytu.nd.pacl.I.....lm.nlll.na
<br />Reslll.nlllfprcpartylubjtt110.mte/llnIC',
<br />Ull'lfOrClrtllnllp.ltlll'lellmplov,m,nts
<br />! Attomty'.lllrll
<br />g CtrtllnlnluranCl~nlllCts
<br />10. PUlbeoll;llllns
<br />
<br />(g] Rlflllng Of Nota. - Fot purpo... 01 till.
<br />UCUlln-
<br />
<br />(11 Genlral Rull. - Unim nOllct 01 lien Is rlmlllln
<br />11'1. m.nn.r plllcribtd In plrlgraph 12jllUrlng thl rlquJ1Id
<br />f.fillngPlflOll,suchnoIiClolll,nlhIUbtttl.lldulileclonthl
<br />dll.on-whlchltlltllllll(ln.cconllncawllhsubsecllonllj].ltar
<br />Intuplr.llcnollucht.filingpariOll
<br />
<br />121 Piece For FIling. - ~ nellCl 01 lien rellllKl
<br />dUfll'IgthllrlllulradrafilmlllMlllodsh.lIl111"BCllvlIol'lly.
<br />lAllI-
<br />(II IUl;nnotIClollltnl."flllllllnlheoll'Clll'lwhlchlht
<br />pflOlnOIIClollienwaslllld,.nll
<br />Uillnln'CllloflulplolMllly_lr.el.cloltehllngll
<br />tntered.ndrec:otllllllniloll'ldulolhlllllentrtOlluedlry
<br />~ubsWlon lI) I'L and
<br />(BI rnlnYCl!tlnwl'lIch,llOd'yscr mOflpllo' 10 lhtdllt
<br />olllllllrnllelnOllc.ofilll'lundetlulrplllgr.pnjA!.U11
<br />
<br />Entered a~ ",'CUMlllI'" No,
<br />88- 1 ~ 6 B 5
<br />GrJntD,_
<br />GraRlIe~
<br />NUIIlllr1caI---Zi!i..
<br />STATE OF NEBRASKA)
<br />COUNTY OF HALL ) SS
<br />
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<br />Ol.l/
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<br />88 OCT 24 AI111 ito
<br />
<br />;Z~~~~
<br />R~G: OF O"FO!>
<br />
<br />c:
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<br />
<br />Samtary rqlvIlI wrtn.n [nlormatlon (In tht ml/l'lll
<br />prllcrlbed In tlQlIJllIlInl 1,,* by thI SKrtlaryI
<br />conClmlng. ehang. Intht IUplyar'.mld.nct, II I notice
<br />01 luchli.n II aJ.o IJItd In Iccardanca with Il.lt.lr;tlon (0 In
<br />II'lf $1111 In wttlchludl raid.. IIlocatld,
<br />
<br />~I RIllUIIld RlflllnCl Ptrtod. - In ... CUI
<br />ellnYl'lolltloIJltn.thtttrm"nqulrtdrtllllngptrlod"fIIWII-
<br />IAllhton")'IIIfperlod.ndlng3011.plftarttll.xplrallon
<br />ollyurs.ftlrlhldlholthiUllllllllfttafttlltu.anll
<br />IS) Ih.an..,lIrperlod.tMllngwllttlhtuplratlonotlytll1
<br />.f1.rthtclo..o'tht~norlQlllrtdl1flllngptrlodlor
<br />'UchnotJ~llIU.n.
<br />
<br />Sec. 6325. Release Of Lien Or
<br />Discharge Of Property.
<br />'01 R...... 01' LIIn. - S,bjoot 10 """
<br />flllul.llonl u tht Slcratary may pmerlbl. tht Secmary IhaU
<br />IlIullcar1lflcltlolralllHOflrl)'lltnlmpollllwlthmptCtlo
<br />Sl'Iylnl,malravITlllllUnollltltthlJl30dlYllftwthldayon
<br />which.
<br />[11 LI.blllty 5.11111111 or l.IMnlorcubl. - Tha SKrttary
<br />IIndIUlltthlllabIUtylor1htlmountU"IIIll,I~IthI,wllhaIJ
<br />Intlra,lln ralpaelthlrtol,hU bttn'uIlYI.t1lll1dorltu
<br />bIcom'l~aJlvuntn'Oretlbll:or
<br />l21 Bond Acelptad - Thara I. fumllhllf III tl\Ilacr1Wy and
<br />.cctplldb, hlm.band thai II eondllJontduponthlpayrnlllltol
<br />lhI Imounl UIUItd, loo.thtr wIlli ,II Intlrll1 In flllIICI
<br />1tI.rtlIl, within 1ht tim, pl1scTlbtll by II. (Inclulllng lIlY
<br />ul.n.lon ofluthtlm'l, Indthlll.ln.ccordlhClwtthlueh
<br />~ulramenll ttllllnll to IIlml, clll\llltlonl, andform afb rianct
<br />andluralllllhltlOn,..m'rbtlplClllldbrauchrtllul.t1ona.
<br />
<br />Sec. 6103. Confidentiality and Dis-
<br />closure of Returns and Return in-
<br />formation.
<br />IkI DlIcIoture 01 Clrlaln Rllurnllnd
<br />Return Inlormillon For Tu AdmlnlllnUon
<br />Purpoua. -
<br />
<br />l2IDlstlosureotlmounlofOlltltlndlngll,n,-Il.nOllc.OI
<br />Iltnhllbt.nlll.dpUllulnttoIKllonB323!IJ,llttlmeunlollht
<br />oullllnlllnlloblill.lionllClIrtdlrYluChlllnmlybtllllCIOIIllla
<br />.ny~r.onwho'urnl.ht.IIIJ"aclory""'ln'"'vldfllt'llllt"" j
<br />hl)lrlllhllnth!lIro~rtylullJlCttOIUCltll!nOrlntlnlllla
<br />olrtlln I nllhlln luch ~fOparly
<br />
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