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<br />E1cerp11 From Internal RevenuI Coda
<br />Sec. 6321. Lien For Taxes.
<br />
<br />11 any perlan lilble to PlY any lu ne;llCt1 Dr r.lu... tD
<br />'pay thI urn. .ft., dlmand. thl amounl (Including any lntlr-
<br />at. addlllonal amount. IddlUon 10 tu. or ,UI..lble ptnllty,
<br />together wUh any costl1hat may accrull In .1Idlllon thlrtlO)
<br />thall bI.lI", Inflvor oflhl UnlledStltlS upon all proplrty
<br />and rights to PflIptlrtv, whither real or pltsonal. blllooglnll
<br />talUdlPlrmft
<br />
<br />Sec. 6322. Period 01 Lien.
<br />
<br />Unlnl ttlOthIr dalll, Iptelfletlljl flltlll by lilli, till IlIn
<br />Impolllll by lICtIon mlIhIII.rl..It Inllima the uunmenl
<br />II nwIa and ShIll canUnue 1Il111 the liability lor Ihe amounl so
<br />IIIftIIlI {or .jullgmlntagallllt ltIo taxpayer .rl.ing out of
<br />IUCh IlIblllty) II utisned or bIcomn unlnfOrtelbl, try rellOn
<br />DflaptlDfllml.
<br />
<br />Sec. 6323. Validity and Priority Against
<br />
<br />Certain Persons.
<br />
<br />(~ Pun:hall'a, HoIdaII 01 SecurIty In-
<br />
<br />....... 1ltclIIn1c'. LIanorI, And Judgmtnl
<br />
<br />LIen CrIdItOJL - Thlll,n impolld by netlo" 1321,h,1I
<br />not ..valid U IQllnIt an)' plKChUl', holder of IllCurlty
<br />IIItIrIIt. nwchanlC'llIlnor, Of ludllmenlllln creditor unlU Rollct
<br />thIrIOf which ftIIIU IhI raqulramlnts of lubllctlon If) hll
<br />_fllodbytho_ry,
<br />
<br />10 PIKI For FIling NoUcr, Fonn.-
<br />
<br />111 PlICI For FIling - TI\I nollte refernd 10 In sub-
<br />IIClIllClllllhIllblflllll-
<br />(AI Utili" Slatl La_
<br />(I) RIal PrOpirty - In IhI CUI of rill property, In OM
<br />anlcewttl'llnUllStlll(OrthltOUOly,orOlhtrIlOVlrnmenlll
<br />lutICIlvlllon). u e1ullln.ted by Ihl II.' 01 IUch Stall. In
<br />which.. praperty IUbJect to thallen II Iltualed; and
<br />IUlPlfIDl\I1 Property. In the ClII 01 personal
<br />propIItr. whither taflQlbIl or Intanllibll. In ant office
<br />within lhI Stab (or Ihl Collnty, or Dlher govemmlnlJ.l
<br />IU!lCIlvlllonl. U dUlllnatell by thl 'awl 01 IUCh Stile,
<br />In wtIich 1tII prootrty aub\tCI to the lien II sltllatad;
<br />..
<br />(I) WIth Cltrk or DII111t1 Cour1-ln IIlI office ollhl clerk ot
<br />UIIUnltlllStatlldlslrlc1collrtforlheJudlcllldlltrlc1lnwhlch
<br />IhI property subjKlIO lien ia alluattd, whenlverthe Stili hIS
<br />notbyllwdn1llnlled onlcnlcewhlCh mHtlthl reQuirements 01
<br />slIllcJarIOraph(AI.or
<br />ICI With Rlconlll or DettlI 01 Thl Dlslncl or ColumOII' In
<br />tl'IIDftlClofthlRlcorcluol DetdlofltltDtslrlc1 01 Call1mOII. II
<br />ttllpr_rtylllbj.ct~lhelilnlslltlllledlnlnpDI;trlcl0'
<br />Columbia
<br />
<br />tnlered 115 Document No.
<br />
<br />88-1 06 11 3
<br />Granlor 15
<br />Z htee ~-
<br />g, NlIme~1 ~
<br />n STATE Of NEBRASKA)
<br />CD OOLINT'( OF HALL } SS
<br />o
<br />- jI
<br />; 8 HOU IS AMID 56
<br />M
<br />;: 9a~~.L:.L.v
<br />
<br />:I Fl"G: OF O"En!l
<br />
<br />[
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<br />-
<br />...
<br />is.
<br /> !
<br />~ 2.
<br />
<br />(2) SlluI or Proparty subJtct Ta Uln - FilT purpoIU of
<br />parallraphl (IJ anll (4). praperty Ihll1 be d_mtd 10 bultulled-
<br />1~1 Rnl Property - In thl CUI of Tnl pTDperty. .1 Us
<br />physlcalloeatlon:OT
<br />(Bl Ptrlanel ProPlny.tn the CUI of PlTlOnal pro,*".
<br />whether tanlllb11 or InWIDlbll. II the mlGII1CI 01 UMI
<br />lUplytr II thillml the nutlet ot lien 11 mill.
<br />ForpurpoUIOlpmUTlPhl2llB),thlmldlnctotlCOrpDTlUan
<br />or plrtneTlhlp IhIIl be d_mlll to be the pllCl at which ..
<br />principal "KUlIVl office allbI bullnmll 1ocI1Id, IJICI tha
<br />relldlflCl af I taxpayer whon mldenee It wlthaut till United
<br />Statlllhlll be d_mIIl 10 be In "M Dll1rlct 01 ColumblL
<br />131 Form - Till form and contlnt 01 the n01lce
<br />flf,rmt 10 In subllCllDn (I' Ihlll be pmcrlbld by b
<br />Stcrltlty. Sucll na1JCI al1lll bt YllId notwlthetandlog any
<br />other provlaian 01 I,. fIIIlrdlnll thl farm ar conllllt at I
<br />nallaDlnla.
<br />
<br />Nola: See section 6323(b) lor protection for
<br />eerfeln Interests even though nollce DIllin
<br />Imposed by section 6321 Is flied with respect
<br />to:
<br />1. Securllltl
<br />2. MDtOrvlhlcltI
<br />3. Paraanll proptfty purchUld 11 mall
<br />4. Plraonal property purchUld In cullllllla
<br />5. PtTlonalproplrtylubJlIctldtopoUulOryllln
<br />B. Rill proPlrty tilt Ind IpICIll UIIumtnllllnl
<br />7. RlllolnllllproPlrtylubjlCltalmlChlnll:'l
<br />Ulnforcer1lilnrepllraand ImpTo....mtlntJ
<br />I. Atlomey'llllnl
<br />9. Car1liln InluflncecDntrJCII
<br />10. PwbooklOlTlI
<br />
<br />10) Rallllng 01 NoIICI. - For ""ou, 01 ..I.
<br />sectlan.
<br />
<br />(1) GlftlraI Rull. - Unl"1 nDtlCl alliin II ratllllclln
<br />Ihl mlnnn pre.crlbed In plrallraph (21 durlnllllll raqulred
<br />r.fl1lnllperlod;luchnoticeolllenlhlllbelrfllteduflledonthl
<br />dlllorr.hlch II i,flled (In.cCflrdanclwllhlubHttlan (01 atilT
<br />lhepplratlonofluchreflllnlllllrlod.
<br />
<br />~I p,- For Filing. - A ","co of lion "met!
<br />durinlllhltlqlllredrelllinglllrladlhll1beeflllCtlvlOnly-
<br />lAllI-
<br />(I) .uchnoUceDfllenllratiledlnlh.ofllceln.hlchlll.
<br />prior notlctol lien wu fllllll..nd
<br />(iI) in tM CUI of rI.1 pTDptlrIy, lhe ,.ct D' TlfIIlng I.
<br />entlred.nd Tlcordlllln.nlndlxtDlheelllnl reqUITllIlly
<br />Subllctlonlll(41.lncI
<br />(Bllnlnyc.HlOwhlch.90dlvsalmarepnarlDlhed.1I
<br />01. r,'lling af noticeot IIln underlubplr.graph I~J,the
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<br />SlIc:l'IIITYf'ICIlVldwrtltlnlnfonnal1on{lnltllll\lfN'
<br />prncribld In flQUllllons luWid by the SIcrI1IIyJ
<br />~ncemlng I d1l1lg1ln thI taxpayar's mldlTlCl.lla notICI
<br />ohuch 111ft II .1113 flIllI klaccordance wUhlUbIIdlon 1l)1n
<br />tha Stall In which such mlellT'lCl II kaIId.
<br />
<br />i3l Raqulrad Railing PeIlod. - In tho '""
<br />01 any notlctolllln,thtt::fm"TIqUlradRfUInII ptrlod"mIII'lI-
<br />I~I thlont-yurPlrlOClIndII'lD31dayalftarbIlPtratlon
<br />of IS pari attar the dill 01 thI ....ment DI ttlI tu. &rod
<br />(8) thlonl1'lI,ptrlocIenc1Ingwllt1th1uplrltlonollyur1l
<br />InerUllclollofthlpTlCldlnaTIQUlradratlUl'lllperlodfoT
<br />luchnoUlltolliln.
<br />
<br />Sec. 6325. Release 01 Lien Ot
<br />
<br />Discharge Of Property.
<br />
<br />I') R~ Ol.u.n. - Sobjool to -
<br />ragulallanl II the Semtary may pTllCtibl. till SacmIry ahIII
<br />luuI. ctrtlllCltl of rlllanof any IIln Impolld with ,._10
<br />any Intimal rlVlnUl tilt not IIIIT than 30 cIQIlftar 1tlI da:y on
<br />wfllth.
<br />II) U.blllty Sa"'"et! or Untnforclllill . Tho _
<br />f1ndlthatthlllabllltytorthllmDlIltllllllld,UlglltllrwlttlaU
<br />Intlrllt In rllptCt ""rIOl, ftU IIIIn tully IItIJtItd or hu
<br />bIcomlllOlU)' uMnfarcutlll; Dr
<br />(2) Bond Accapt.., - bra II tumllhlll ta 1JII SIcrItIry and
<br />Iccaplld byfllm I bondthlt Is condltiDned upanthl Plymlfttal
<br />till .moun1 1UlQ1d, loglthar wllt1 III IntnIt in fIIPId
<br />tIlIl1af, wlUlln tha lIlMI pTllCl'lbId by law ~ndudlno IJ'I)'
<br />utITlllonalluchtlml).lndthltlllnaccordll1Clwl1tl:luc:b
<br />I'tllull'lmlnll ralltlng to \Irma, condlllDfll.1JICI form ot thI iolld
<br />and IUfltln thll'Ian, II lfIIY ba IpICiflIll by IUdl flQulltlona.
<br />
<br />Sec. 6103. Confidentiality and Dis.
<br />closure of Returns and Return In-
<br />formation.
<br />Ik) Dllcloau,. 01 CtIlIIn RatumI and
<br />Rtlum Inlonnatlon For Tu AdmlnJatratlon
<br />PurpollL -
<br />
<br />(2) Dlsclolllr,Dflmounlolaulltandlngllen.-lllnDtlceof
<br />IIlnhubllnfllldpurlulnlloSlCllanS323(l),lh,.mountoflhl
<br />aubllndlnllDblllllllanHccrtdlly.uChlllnmaybldllclaadla
<br />Iny peraon whO tumlahll IItlltlCtOrywrlnlnlvidlncathllhl
<br />hili rlllhlln Ihl propeny aubjlCllo luch lienor Inlandl to
<br />Dbtaln I Tlllhl InSllCn proplny.
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