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<br />EIClrpll From Inlemal Rnenu. Code
<br />
<br />Sec. 6321. Lien For Taxes.
<br />
<br />UanyperlOnlllblltoPlyanytun8ll1lc!sorreluslIlll
<br />'P'vlll...m.llllrCllmlnd,lh.l.mounl(incJudlnll.nyinl,r_
<br />I.l.addlltonlll.mounl.lddlllonlotu,orlu.u.torlp.nllty,
<br />IOOlth,r wlfll Iny tII.h lJllt mil' 1W1l. In IdllllJon 111'''101
<br />Ihlllbl.ltltnlnlavorolthtUnnldSI11U upon.UplClplltfy
<br />and r1llht'1o proptrty, whltlllt rell or pellonll. belonging
<br />to luchperlon,
<br />
<br />Sec. 6322. Period Of Lien.
<br />
<br />Unllu another dale II lpeclllcally lind by law, ItIe Un
<br />Impoltd by Sldlon 8321.11." In.. 111l"1 lime IMlun.ment
<br />,lJmld..ndlhltlconllnu,1/f1ll1lheliabllltyll1rtha.mountso
<br />U...Itd(IUljudllmlntlllllnsllheIIlPlyerlrisingouloI
<br />IOdl 1\JbIlIly) Is lallslled or beeom,! unll1lorcubl, II)' reason
<br />oflllilllof Uml.
<br />
<br />Silc. 6323. Validity and Priority Against
<br />~: Certain Persons.
<br />'(11 PurchUl(I, Holden Of Sfcurlty in.
<br />t_1t, MtclIanlc'l Lltnon, And JudgmtDl
<br />. U.n CJ1dllorl. - Th,llan Impoud b118c1lon 1321 111111
<br />not IlIvalld'l agllnll InypUrtlllll', 1l01cllr 0"murllV
<br />Inttrall,llItCtIlnlc'IUlnlll,Orjudgmlnllllncradllorunlllnlltln
<br />IImlof which mlltl thl raqulrlm.nu 01 subnctllln If] hn
<br />b.tn IIIId by lM Slcretlry.
<br />
<br />In PIIce For Filing NolIce; Form.-
<br />
<br />(1) PlICIFor Filing-Till noUCIrelerred10 In lub-
<br />ItCUonllJahlllblflled.
<br />fA) UnduSlllellws
<br />(i) AnIPrllP,rty.lnlhecnlolrealproper1y.inone
<br />olllCt wllhln lilt SIIIl(lIl lht ClIunty, or othergovernmenlal
<br />lulldlvlllonJ.as aetlgnlted by Ihe laws 01 SUCh Slale, In
<br />whlchlheproplrtysubJttlIOlheUenISSllualed;.nd
<br />(il/Parsonll Proper1y .In IIle case 01 oersonal
<br />P'Oplrt1, IIIhllhe, langlOl1 or mllnQIOle, In one ollice
<br />wllhln lhe SUlle lor lhe counly, or othu lIovernmental
<br />subdlYISlonl, IS deslgnaled Oy the 11.5 01 such Stile,
<br />In Which thl propert1 luOJecllo IlIe hellts sllllaltd;
<br />"
<br />(BI WllhClarkQfOISlllctCourl.!nlheolllce 01 the clelk 01
<br />IhlUnlttdSlIllSdlSlnctclIulllorlhlludtClilldlSlrtctlnWhlCh
<br />thlproplrtysu!ltecllolten,sSlll1llled,whenueflheStalehn
<br />nol by law(lUtllnilledoneolltcefllllch mitiS Ihe reCluHeme~ls 01
<br />t.t!lparallllphIAI,or
<br />leI WllhRtcol1lerOIOeedIOtThIDIMllcIOlt;olumb'~ In
<br />lnl ofllcl 01 ItlI Aecorc!1t 01 Detlllol Ihe Ot,lrlct olColumtl,a It
<br />1hlPlllpert1IuOleCIIJtllehenlSII'1II1ed,nln_\l,",lf,cIO!
<br />':clumbl.l
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<br />mSltUIOlPrOpertySubl.CIToLlen-Fo,purpOlftof
<br />plrlDllphl{lJlndl~I,proptlnylhan btdeemedlobtlltultad-
<br />IA) Alii Proptrty - In 1111 CUI ollnt prop.My. It III
<br />phyllCIIIOCIUon;or
<br />IB)PersOnllProplny.lnlheClllolplllDnllpf'Opllrty,
<br />wheth., IInglbl. 01 Inllngl~I.. If Ihl rnldilnCl or !hi
<br />taJlpayerllthtflmltlllnollctl III IIln Is IIItd.
<br />Rlrpurposuorp.rlgrlph(2)(B),IIl.,ISJd.nclollcorporlllon
<br />or plr1nershtp shall ~eduml(\ 10 bafh' pll".1 wlllch Ih.
<br />prlnclplleQcuIlVloIlIClofthtlbustn'llllloCltltd.andll'll
<br />relldlnce 01 I wpaytr whose lesldenctlll wllhoul thl Unllld
<br />StlltJ lha.1l bill d"mldta be lrt 1111 Dlllrlcl 01 Columbll,
<br />131 Form - Thl form Ind conl,nl of the notlcl
<br />ralltr.d to in subemlon (1'111111 be prescribed 1Iy the
<br />SlClellry. Such "oUnlhall be valid notwllhslandlng Iny
<br />olher provlllon 01 II. reglrdlng Ih. 101m Dr conlenl oIl
<br />nollceolll.n.
<br />
<br />Nol.: See section 6323lb) for protection for
<br />certain Inlerests even though notice of lien
<br />imposed by section 6321 is flied with fespecl
<br />10:
<br />1. Sacurlllu
<br />2. MolorVlihJclu
<br />3, Personllproplrtypurchuldllrellll
<br />~. Personll propllrty purchased In casulI IIle
<br />S. Person.1 property lubllClltl 10 possusory lien
<br />6 RlllproptrtYllXlndlpectlluuumentllens
<br />7. Rntdenllllplopenysublectfolmeclllnlc's
<br />tlenlorcertalnrepllrslndlmprovemenlll '
<br />S. "'ltorney'slIens __'
<br />9. CertllnlnlurancecoRllaClt,-
<br />10 PusOookloans
<br />
<br />(III Remlng Of Nollee. - fOI purposes of thll
<br />uclmn.
<br />
<br />(11 General Rule. - Unlm nollce 01 HefflS Illllellln
<br />tile mlnner prelcribed!n p,aragraoh 121 durtnlllh, reqUlfld
<br />rellling pertod. such notice or lien snail be lrealld IS lIled on Ihe
<br />daleon'whlchlltsflledlinacclIrdancewllhsuOnCIIOn(ll)al1er
<br />Iheellplralicn 01 sueh Illlllng penod
<br />
<br />12/ Pllce For Filing. - A not I"'. 01 hen rehled
<br />clurmg Ihe re~ulrtd rellllng plltod sllan be Illecllve only.
<br />IAJ11-
<br />It) slIchnollceolllenlsrellledmlheOlllcelnwhlchtlle
<br />pfJornOIICllllllenvrullt.d,lnd
<br />fll) ,nllleculotrealplo:ltrly.lllelacIOrtehlln\fl$
<br />enleltd andltcordM In an 'ndu lorlleulenl'!Qull~Uby
<br />~ubsecllan lit ("I, and
<br />lBf manyc..ilst In which. ilO Uay\ 01 mille PliO' ItllheUale
<br />orar"llinllOlntlllr:lollllnunoe,.uboarloraPlllAIIIlI
<br />
<br />Entered as Oncllmenl No.
<br />88--!f-6 6 ~ ~
<br />
<br />Granlllr .
<br />GrlllllM
<br />Numertal ~
<br />STATE OF NEBRASKA) 55
<br />COUNTY OF IIALL )
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<br />R~G: OF OF!:"!>
<br />
<br />SllCretlry rtCIlvad wrllten 1nrOnnlllon (In Ih. mlnner
<br />preser1beclln rDgllJlIlloRS Iss1lll3 b) 1111 Secretlry)
<br />conCllm1ngltttang.lnthltupayer'srnldlnce,II,notlcl
<br />olsuchUlnlsallofll.d In ICeDnllnclwlth lubsKllon If] 11'1
<br />IhISl.ItllnwlllchlllchmldlltlC.lslr,cltld.
<br />
<br />PI Required R.lIUng Period, - '" "', ....
<br />ollny noUcl al lien. ll1I term ~required TlIf1l1ng ptrl~ m.lM.
<br />(Allhlon.-ylarpertodtndlng30dIYlll1lrtht.upIr.Uon
<br />af6 ynrs liter lhe dlle 01 lhellSJSSmenlcrlhetu, and
<br />(BI thlone-ynrptrladendingwltltllttuplllUonolllYIITll
<br />IMlrll1lcIOllolth.prteltlll'lDT1I'llulredrt/lltngp.rlOdlor
<br />suchnoUcloflien.
<br />
<br />Sec. 6325.' Release 01' - Lien Or
<br />Discharge 01 Property.
<br />la) Releae Of Lien. - SllbJect to such
<br />rlllulllions U Ihe Secretary mllY prucrlb1,11lI 5tt1l1tary shin
<br />IssuelcaMlllcaleolrelllseollnyltenlmposetlwllhrestlKtlo
<br />Inylnternal revenue Illnol Iller Ihan XI dlys liter Illedly or
<br />Which.
<br />(1) Ulblllty 51111111<1 or Un.nlortllbl.- Thl Sltrellfj
<br />flndSlhlltheUlbllllylo,lhe.moWlllss,ntd,togetlterwlthl"
<br />Inllrell /n rupecl l~erlDl, 1111 ban fully uUsll1l1 or 1;11
<br />beeoll1lltg.llyunanfOTceabll;or .
<br />(2) Bond Ampttd. Th'tllS lumllhld lolhl Stcrtllry .nd
<br />ICtlptedDyhlmlbOnllthllllconclll.lontcluponlhl.p.ym,ntol
<br />lhe amollnf USlUld, togllhtr wllh all Inl'Tul In respect
<br />lherlol. wllhln lhe tlm._ prescrlbDd by Ilw {lndDllJ~ Iny
<br />'ulpnllon of suCh tlme),lnd Ihallllnaccon:llnctwllh~ueh
<br />requltamlnlJ r4!~llng to lerml. tvndlUllns. and fOmtllllhe bond
<br />Inc(sureUUfhereon,i'rmilybl.s.peCllledbysuchrtgulltlons.
<br />
<br />'- Sec. 6103. Confidentiality and Dis-
<br />closure of Returns and Return In-
<br />formation.
<br />lkl Dlsclolur. 01 Certain Rslumllnd
<br />Return fnformsllon For Tu Admlnlllrollon
<br />Purpolt.. -
<br />
<br />121 Dlsclosure Of amounl oloulslanOmg hen .Ilanolrceol
<br />lienhUDeenllledpursuanIIOSIl:llon6323llllheamounto'lhe
<br />ou15landmg obligatIOn 5tcllrell. by such hen m~~ oe lI'StlOselllo ]
<br />Inypetlonwholumlsht5lll1l1lctory\llnltene...,dencllhallll
<br />lIallllghllnlheproperlysubjtcllllsUCh Illn ormlends 10
<br />oblaln a IIghlln I~cll propertY
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