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<br />ElCtfJlIt From InlllMl RIYlnUl Code
<br />Sec. 6321. Lien For Taxes.
<br />
<br />",ny ptrlGn 1I1blt 10 pl~ lny tu nlQlectJ or Illusn 10
<br />PI' me I.ml Il1lr C1lmlnll. Ihl amounl (Includmga"y intlr-
<br />..l.lldlllon.l.mDunl..lIClllontDlll.Dr....llllbIIPl~Ity,
<br />loo.tfllrWltrllny colli lIIal may 1t:CfUllnaddlllon IMatD)
<br />WHblllllnlnlll'OfolthtUnttedSl.lesuponIUproptrty
<br />I1Ill rj~1'l1J III PfDllIrty. -'WthIr '1.1 (I.' perlonal. bttonlll"ll
<br />llIauc1lptnon
<br />
<br />Sec. 6322. Period Of Lien.
<br />
<br />Unltu IMIMr dll' IS IPlClflcally It.l": by law, In. Ii..,
<br />ImpelHCl by atetlDn 5321 thalllnltll th.tlmllilt .neumtnl
<br />1I11\11C1..nCllhlUctlnl,nlltllnll1U1eIl.bllltyfolthtllmountlo
<br />UHIMCI!D'I,ullllmlntlllllnllthllup.yerlrlllnllllulol
<br />aud\1l.bI!.tyll5 UI111I1ICI Dr becomes ulltnloll:ubla by renon
<br />OfI.IlI'D!llma
<br />
<br />Sec. 6323. Validity and Priorily Against
<br />Certain Persons.
<br />1.1 Pun:lllHfl, HoldIn Of SecurIty In-
<br />\ImII, 1I1Ch1n1c:'I LIInon, And Judgment
<br />Utn CrwdUDI'I. - Thlna" Impend by .tcllon 15321 shill
<br />NllblvlUllUlgllnlllnypurthUlr,holllelOllSlcurlly
<br />IlltIf'JIt,mlCh.nlc'SUtnor,orJullgm.ntll.ncredlloruntUnoUCI
<br />'(bartOl which mull. lht rlQulrlmanu 0' lubuction {fJ has
<br />DltnflllllbrllllSICt1l1Ty.
<br />
<br />In PIICI For FIling Nolk:e; Form.-
<br />
<br />f1/PlltlIFoIFlhng.TnenOlltereleIf!IlIOlnlub-
<br />lecllan{II IIl.I.IIIII liIed.
<br />(AI UndIlSlat!lIw.
<br />U) RuIProptrty.lrIlhecueolrlllplolJ!rty,llIolle
<br />affltewlll'llnlllaSlIlttorlhecaullty.pralhergovlmmental
<br />lubalvlslanl,aJllnlgnlltdbylhlllwIolluctl51111,In
<br />whldl me PI'llpel1y subjeel: 10 Ihe hen IS .,ilu,led: ,ncl
<br />(iil Personal ProGeny. In UlI CUI 01 pe~onal
<br />property, whalhar tangible [II mllnglble. In Oflll affiCl
<br />.lIhin tne Sllle lar tne Cl)unty. ar olher governmentlJ
<br />'UlXltVlSlonl. U C1estilRllJO by the IIWl otlUtll Stat~.
<br />mlJhitlltllepropeno,suDlectlolhehenlssll\.llllO
<br /><<
<br />tal Wlm CI~T1l Of OlstnCl Court .In the offiCI allhe cieri. 01
<br />the Unitell SII1U lllstnct court lallhe lulllClllllrstrict In whIch
<br />Ii'll PIOtIII1y1ublectta hen ,. 511LJ.11el1 whenever Ihe 511tehn
<br />101 or II.wlles1IlnalelloneCn'a! wh,dI "'ftll Ii'll! tf!ou"emer.11 Dr
<br />IJbOlrallrlpnlAlof
<br />tCI W.I\lR.cordeI0t0ee1l50tTneDISlnCIOlCOlllmtll~ In
<br />lilt OffICi ofll'lt RIcot1lel 01 OttOI ollne DeWIt! 01 Cclum011 II
<br />the plopen~ luOlec' I~ 11'le hen '5 "lUlled In 11'_ D'~tr,cl ot
<br />:Olumbll
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<br />{2l SItUI 01 Property Subjtc1 To ll.". fDr purpoln 01
<br />paragrlphl(lllndI4).prOOlrtylll.l.llblllHmll!labllltullld.
<br />(AI Rill Property. In IhI etH 01 tnl property, at Ita
<br />PhyllClI100011on:or
<br />(BIPlrlouJProptrty.lnl/ltcn.olplraortllpro:.rty.
<br />whllhlrllnlllbll01 Intanglbl".lthlmJdlf'ltlalthl
<br />tuplflIr.tthltlml lilt noliCl 01 lilfl II fJlId,
<br />For purpoln ofparagf1ph (2) (8), till mld.flCI 01, corpcratlon
<br />or pll1ll1rshlp Ihlll be llHmtd 10 bI the plitt II which the
<br />prtnelpll ....cull.... otflu af ttII buslneu t. IDCl-'. anllltll
<br />rDlllllnCI III . lup.y.t.1IOII rnld.1ICI11 without tht Unltld
<br />5tat..1ha1l be dHlMd 10 be In lhe OJ,trict 01 Columbll.
<br />(3) Form. The form and allll.nl al lilt noUct
<br />11I111mllla In sublllCllcn ("Ihall III prncrlbld bythl
<br />Staa1J.ry.5uthnOIlCl,h,t1bevallllnotwllh.IltIdII'lll'ny
<br />olher provlllon of JI. r-vITllJng lht form 01 contini 01.
<br />nallClolUln
<br />
<br />Note: 50. mUon 6323(b) for protoclion for
<br />certain inlerests even though notice of lien
<br />imposed by section 6321 is filed with respect
<br />to:
<br />
<br />5tcunUIS
<br />Wlolor'illllclu
<br />Ptl'lOnllplllptrtypUTChUlllltnttaU
<br />Plnonl! prcptrty pnltutl'l In wlI.lule
<br />PtRDnllprnptrty.~tOPO""loryll.n
<br />Rill prDplrty lax ,nil splCl.1 uaeumlnt IlIAI
<br />RH!lI'nl!.lllro~ny lubjKltlll mechanic',
<br />UanlorcartalnrtPllfllndimprOVlmlnll
<br />8 Anomty',U.nl
<br />Sl CfImlnllllul'J.l\Clcantracu
<br />10 Pu.baoklolns
<br />
<br />(gl RIDling Of NolleI. - For rll.lrpom al lhle
<br />ncllon.
<br />
<br />(1l Glneral RuJe. - Unl," nDllCl of IlIn 1"lfUId In
<br />th, mll\l1IJ llrelClibld In Illrallrllllt 111 ll~nn\l ll'.t roQutnd
<br />Tllihn\lpenoll,IUChnDlIC1lDltlenlnlllbetrell~.slll~onthw
<br />1111' en whidl It IS IIlId (In ICl;OrdlflClWllhSllbledran IfJl If1IIr
<br />tlltuprratlonol'lldlrelrllngpenoll.
<br />
<br />(2) Place For Filing. - A notice al lien tllllDll
<br />Cullng lhe tlQUlted rellhflll pllloll rltllll be effective onl~.
<br />(Al rl.
<br />(ll luthnOIIClOlllelllsrellle<lllllheofflcemwl!ltlIth.
<br />plIornOllceolllen_ufilllll,lrul
<br />(Ill In ml tlH olrnl ptO;rerty, Ule lit! al reflllllgrs
<br />er'erelllnllllcorll&lllnanmd!llolheulenlreQlllletloy
<br />Sllosecllon!lll'I,lntl
<br />ISI InanrCl5tlnwhltll 901Iilr5or moretlflof10 IneClle
<br />011 rellhng 01 nallal allltll unO" ,ullParall'lph IAI lllit
<br />
<br />~n1ered as DClCUmftnl No,
<br />88-1 0 56 B 6 -
<br />
<br />Granlor ~
<br />~~~ "--
<br />ST~~~KA) SS
<br />COIPHV OF HALL )
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<br />'8S OCT 24 nM IF 20
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<br />9~.~;>:4U.,v
<br />peG: OF OFEI1~
<br />
<br />Stcrttary rICIIv.cl wrlltln Inlormatlon (In IhlI tnIIIlIf
<br />pmcrlbad In ~ulltlal'1l laud '" 1hI SIctItary)
<br />Cl)ntlmlnQI changlIn thaWpaylr'1I'IIllllIICt,lflliOtk:t
<br />Ofludlll.nl,lllofJlldktlCCOtdlllClwlthlubNl;tlon(r)kt
<br />1hlI SlItlln which Iuc:It fJIkIenca IIIocmd.
<br />
<br />(3) RliClulnd Reiling PlrIocI. - In .. ""
<br />01 any nollCl DI IIIn, thlllrm"nQulrldrtfllllll perlDCf" 1nIInI'
<br />(")lhIO~tperlod.ndlngXldIYllfllfUll.ltpll'ltlon
<br />ole ....1'I.1'Ittthtlll.ttof UlIUM11l1lt111 Dfltletu, and
<br />(81 tMOnt-ytlTplIrlocltndlngwUhthahPlratlonore,..,.
<br />ItltrtlwclollolltllprtC*lllQfIIIIUJndrtflllllllPlriOdlllt'
<br />ludtnollClofllln.
<br />
<br />Sec. 6325. Release 01 Lien Or
<br />Discharge Of Property.
<br />1'1 R..... 01 UIn. - s.bjacl " ...
<br />ngulltlon. u tIw s.crtlary m.y pmcrlbt, tblSecrellry IhaII
<br />l..utlctrtlflCl"olr'IUUo'~IIIftUllpolldWlItlI"llPJClIO
<br />any Inllmll ttYmul tu 1\0111"1 tIWl:ll dip lflii' hillY an
<br />whiCh-
<br />(I) Uablllty S.U.fltcl or Unlnfortllbl.. ThI Secrttlry
<br />IInds thal1hllllblllty lot tha amotllllU8Uld.logl1Mt wlltlaU
<br />Intln.l In fI~ 1lMttor, hili bttn fully utllfttd or tw
<br />blcOtlll'IOIII~ Illltl\loTCllbll;or
<br />12l Bonll Accapllll. ThIn t. fumllhllllOthlSlcmaryand
<br />Itclplld by him I bonll lhItlsconcrltlonldU1)llnUllpayJDllll:llf
<br />lirI IlIIount 1IIUHlI, loglthtr wllll III InIItIII In ,..
<br />ll1Il1lJl, .lltlln thlIllllll prnctlbld by II. (lndlldlng 111)'
<br />.xtln.jonollu~tlmll,lnCltlllllaln.cwrtllnGlwrtlttllGh
<br />l'IClulttmlntl relallng to l.rml, CIlftllltlonl,andform ofthlliond
<br />.Ind.ureUu1hlI'lon,umlybllpllCJflldbYIIldl~uJallona.
<br />
<br />Sec. 6103. Confidentiality and Dis-
<br />closure of Returns and Return In-
<br />formation.
<br />(k! DIIdoIIn 01 Clrllln Rllumo IIId
<br />Rllum Inlolllllllon For Tu Admlnlolllllon
<br />PurpcIIII. -
<br />
<br />(2) Orstla5url 01 amount of oulstlnlllng liln .If.nolIClal
<br />Ilenhllbtenllledpul'1ulnttoeedronfl323lfJ.lhllmaLlnloltha
<br />OUlSllnCllIIgabllglltonSlCuredb~luchll.nmlrtledllClolICIlD
<br />Inr llItJon whD lumlsha IIIlSllCtory wtltlen IVIlllnca tl'Ill hi
<br />hlllngtltlnlheprolllltylubjtCtlOluchllenorlnt.lKIslo
<br />olltllnl rlghl in ludl prolllrly
<br />
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