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<br />Ellcerpll From In!emll Revlnul Codl
<br />
<br />Sec. 6321. Lien For Taxes,
<br />".ny Plllon lI.blalo pay Iny III nlQ'lttJ Dr ,elusea to
<br />IplY ItIt I.m. after dlm.nd. the .mounlllncludlng .ny lntlr.
<br />Ht,llldlllonal.mount.1ddltlonlotlX,ol.u.I..bleptnalry,
<br />toalthlr with any COIb that mlY aceru. In addition thlrltDl
<br />IhIII be I 1110 In t,VOI of the United St.tel upon III property
<br />and lights to property, wMthlr rill or personal. belonging
<br />tDlUCtllllrlon.
<br />
<br />Sec. 6322. Period Of Lien.
<br />Unltu nUIII dall II Iptelfleally llleel by I,w. lh' lien
<br />Impalld by MCtIon 1321 wll.rl.1 Itlhl tlmelh'lumment
<br />II madl and shall contlnUllJlllllblll.blllty for the amount 10
<br />UIIINd lor. ludgmenl '1I.lnlt lh. tup.y.r lIlting out of
<br />IUCh lIablllty)I, nlllllld or bKomlS unenlortl.bll by feuon
<br />ofl.ptI01 llm..
<br />
<br />Sec, 6323. Validity and Priority Against
<br />Certain Persons.
<br />II' Purch...fl, Holders 01 Slcwtly In-
<br />~ 1llChlnlc'I LIInorI, And Judglllllll
<br />LIen Credlto.... - Th,llln Impoltd by Itctlon13211hlll
<br />not tII v.lld U Ig.lnn any pWchlHf. holder of I lecurity
<br />Inllnlt, mechanlC'llIlnor. or ludgment Illn crtdltorunll1 n011ce
<br />tMrtClI which moo thl ftQUll'lmlnll of lubllctlon to hu
<br />bllnfJIedbylhlSlcra1lry.
<br />
<br />In PIKI For Filing Nollce; Form.-
<br />
<br />(11 Pllce Far Filing - The notlcl flIlerrld 10 in sub-
<br />lICtIon(a)shallbllfllld.
<br />IA) Undlr $tatllawI
<br />IiI RellProperty_lnthlclleolfllllproplrty,lnone
<br />offiCi wllhln thl Slllllor th. counly, or OUI"goYlrnmentll
<br />lutlcllvlllonl. .. dulgnattd by thl laws 01 such SIJ18, In
<br />which thtpropertylubjee1lothtUen IS IltUIIIll: Ind
<br />(ill Plnonal Property. In Ihl CIIe 01 personll
<br />proPll1J, whtthar tangible or Inlanolbll, In on. otflct
<br />wllhtn Ibt 51111 lor IhI tounly, or olhcr 1I0Yllrnmcnlll
<br />lublllvllton). II dllllln"11d by the llws of luch SI,'t,
<br />In whldl the property subjKt 10 the Illn Is situIIIlll:
<br />"
<br />ISI Wim Clerk 01 Dlslrlct Court- In the ofhc:t of Ihe clelk 01
<br />lhlUnllldSlallldlSlriclcourtforlhejudlcllldiltllcllnwhlch
<br />Ihlproptrtylubjet110 lien i,sllUlled.whcnevelthllSlllehu
<br />nolbyllw dnlllnlled oneolllcewhich met!lslht reQulremenls of
<br />s;lbparagl'lphl"I,11r
<br />leI Wilh AeeD!!ler Of Deeds 01 The Dlslncl Of ColumDIB -In
<br />ltltOnlCl o1t1ll RI<<l<<ler 01 DeeOs 01 t1\eDls\rict 01 Columolil, II
<br />Ihlllroperly IUOltCll:ltnlllllnlssllullldmlnp DI;tm:lol
<br />Columbl'
<br />
<br /> ~Illerod as Documenl No. ~'J
<br /> 8~r:rl O{ 112 bO/l
<br />z
<br />0 Grallwe
<br />.... ~umertt~ z
<br />n' STAT OF NEBRASKA) SS ~
<br />CD COllNTY OF HALL ) c
<br />0 i
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<br />~ 88 HOU I 5 An 10 56 I
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<br />CD' t?' ..~="W - ,
<br />:s fl"(), or OFEIlS
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<br />2.
<br />
<br />(21 Sltul 01 Property SubJlct To U,n . Far purpotu of
<br />patlllflplll(11.nlI141. proplrtyInlllbtdllmlCl10 btlltultetl-
<br />I'" Alii Property - In thl WI 011'111 property. It III
<br />physlcalloeallon;Ot
<br />(81 Peflon.lProplrty-lnthl"'lofpeI'lOnal property.
<br />whllher ttnDlbl1 or Inllngltlll. 111he I'Illdtn&:l of thI
<br />wplverll1hetlmI1h1notIcl0111tnllllltd.
<br />ForpurpOl1I 01 p.ragraph !2) (BI,thl r,lldlnCl of I corporaUon
<br />or partnlrshlp Ihall bt deemld 10 be the place .t which tht
<br />pllnclplleltecullvl oniet 01 tht bullonlll lotIlId, and 1hI
<br />relldlnceofltlllPlye,wtlOlllllldenctllwlthOU1lnIUnlltd
<br />Stal.. shall bt dNmtd to be In thI Dlltrlct at ColumblL
<br />(3) Form . 1l\I form Ind conllnt 01 !hI noUca
<br />rlflrrlll 10 In lubSldlan I') IItaII III 1I1'1Kflbld by thI
<br />SteriliTY. Sucn millet Ihalllle valid nolWithl11ndlng any
<br />olhlT provision of I'w ..-gIrding thl fOlm Dr contlnt 01.
<br />nollceofllen.
<br />
<br />Nole: See section 6323(b) for protection lor
<br />certain Interests even though nollce of lien
<br />Imposed bV section 632f Is tiled with respect
<br />to:
<br />1. SKU1l11..
<br />2. Molllfvahlclll
<br />3, Plrsonllproptrtypurchuldltra1l11
<br />4. Perlonllproptftypurcl\lltdlncalual..ll
<br />5. Pel'lonalproptrtylubJlCtIdtopau...oryUln
<br />B. Real PIOperty tu and lpeclal uuument IIlns
<br />7. RllldlnllllpropertylubjlCltolmtchlnlc'l
<br />lIenlorClrlllnl'lpllf1lndlmprovlmenll
<br />a. Attorney'lll.nl
<br />II Cortalnlnlurlneeconlrlcll
<br />10. Pallbllllklolnl
<br />
<br />I"~ Rlilllng 01 NoDce. - For pur"... 0' thl.
<br />l&tlllln-
<br />
<br />(1) General Rule. - Unless nollce 01 l11n II flIll1ll1ln
<br />tn. mlnnerprescrlbed In parlllrlph 12ldurlnlllhl requlrtd
<br />rel1llnllperiod;suchnotlceof lien shill be Irllledlsflledon1ha
<br />dlllOn"whlchltlsll1edltnlccordlnclwllhsubHcllonlfll1hlf
<br />theIJplrallllnOlluchr,fl1lng;MlrtOd.
<br />
<br />121 PlICI For Filing. - . nolIC. 0' II," ,~II"
<br />llurinllthlrlqllirellreflllngperlodshlllblllfflc1lvllonly.
<br />(Allf-
<br />II) sucllnllllClllllllantsrellledlnthelllllC!lnwlllchlhe
<br />prjornotlceDlllenwllfll~,lnd
<br />(liIlnlheCIHofrnlprOllllny,Uleflclllfrellllngis
<br />enlered and recordld m an mdex 10 the exlenl rellUIlT'd by
<br />5ubsectllln (fl t~), iilml
<br />(81 inanYClsemwhlcll,90dIY50rmorellflOrIOlhldall
<br />all relillng 01 nolice 01 lien undel SUbPITlvrlpllIAI,lhe
<br />
<br />StcrIItry rallied wrltbn Inlorma1l0n (fn IIlIl'l\IfIlII'
<br />pmcrlbld In flQulaUOnt 11I1JICI by thI SIcmIry)
<br />eonClmlngachlnllllnU\ltIX~Jlr'lr..ldlf'lCl.lt.notIot
<br />ollUth lien II .110 filld In ICCOnllllClw!th aubactlon(tJ In
<br />UlI Stili In which I\lIch m1cl..lIlocat1d.
<br />
<br />i3l RIqUlrlll RtIIlno PtIIotL - In "" CUI
<br />01 any notlca of 11111, tnI tam "l'IQUlrId J1fIllng pariod. munt-
<br />lA) tht ont-yur plrlod .ndlng I)da"lftlrttll..,nuon
<br />ofB JlIf' .ttlrtht dill of INI UIIIITIIlRtof tha tal, and
<br />(BI thlonl1"lfptrlDdlnlllngwlthlhluplrl1lonollYlm
<br />.nlrthlclollolthllll'lCldlnartQulrtdf1mlngplflodfor
<br />,uchnotleeofllln.
<br />
<br />Sec. 6325. Release 01 Lien Or
<br />
<br />Discharge Of Property.
<br />
<br />I') R...... 01' u.n. - su~" to aucII
<br />""ullllllnl U ttw SICI'IIIrY mlY pmcrlbt. Iht SIaItUr shaU
<br />lI,uI. Clrtlllcatl of f,lll" of any IItn Impaled with raptCt IU
<br />lAY Intlmll rtvtnUI tu not latlr 1tIIn3D dlyl aftIr lbt dly on
<br />which-
<br />111 Ulblllty SIIIIf1td or l.k'lIntoR:llbl1 - The SIcrItIrJ
<br />fInd. tIIll Ih,lIabllltylorthllm01ldUlUlld. toglthlrwlthaU
<br />lnl,,"lln I'IIptCI tIllf1OI, no bIIn tully lIt1sf1td or no
<br />bteamllllllllyuntnforcaabll;or
<br />(2) Bond ACCl1\tId - ThI"II1umllhtcltDttteSlerltaryll'lCl
<br />Icctpttd byl\lm I bond thllll condlllontd upon thI payment Df
<br />IIIlamOUnll....IIII,IOOlthlrwl1hllllnllrlltlnmplc:l
<br />thlf10f, wllhln tht IIml prtlCl'ltlld by II. Oncludlng any
<br />elllnllonor luch lime). and that II In acconll1\Cl with IUch
<br />TlQull'lm.nll fll.Unglo 111"". condltlonltlnd form 0I11l1 tfond
<br />and aUTlt11l thlflOn. u may III II*lfllll by such ngulatloftl.
<br />
<br />Sec. 6103. Confidentiality and Dis-
<br />closure of Returns and Return In-
<br />formation,
<br />I" DIICIOIurl 01 Clrflln RllUmllftd
<br />RllUm Inlormlllon For To Admlnlllrl\lon
<br />Purpo.... -
<br />
<br />(21 DIICIOSullollmounlllfOU1SlJndlngllfln.-lf.notlClof
<br />llenhllbflenllledPunuanttosectIOnB3Z3(O,tlleamOUnlo,tI\f1
<br />oulsllnOlngobtlVIUonllcuflldbYluchulnmlybldllClOllclIO
<br />any pIl'lon who turnlshn SllilllClory wrlnln Ivlllsnetthat ha
<br />hiS I right In Ille prope!1y lu~Jec110 luch lien or Intendl to
<br />ob1lln I rlghttn such property
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