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<br />Elcerpll From Inlemll Revenue Code
<br />Sec. 6321. Lien For Taxes.
<br />
<br />II any plI10n IIlble to pay Inytilx neglecls or 'eluus 10
<br />~pl, Ihl IIml altlr dlm.nll.llle Imounl(lneludlng any Inllr.
<br />.1t,lddIUllnlllmounl.addlllonIDIIl,OTIUIUlbllplnllty.
<br />toQ,'IM, wllh.n)' costllh.! may Iccrue In addU/on Iherllo)
<br />Ihall.!lt I llln In flvor 01 ltIeUnlled Slllu upon III property
<br />and rlghlslopmlMrly,whlthll'rnlorperlon.1. belonging
<br />tOluChperion.
<br />
<br />Sec. 6322. Period Of Lien.
<br />
<br />Unlns .naUm dill is lpecllically IlalKl by law, l~ lien
<br />JmpoJIlI by 1ec:lJon6321 SlllnlrJlI II Ihe Ume IheaSlUlm,nt
<br />Ismad.andsh.tlleonllnuell'lIilIIllUlbllltylorthllmlluntso
<br />IUluld(orl!udllm,nllllllnstlhellXpayerlrlsinIlQUIOI
<br />IUCh IllbUllyj II 51tlslled or becomlS ullBnlorce.ble by reason
<br />all,psloltlm..
<br />
<br />Sec. 6323. Validity and Priority Against
<br />Certain Persons.
<br />I" PurchlH~" Holdere 01 Securlty In-
<br />111'811, Mechlnlc'e Lltnore, And JudglMl1t
<br />..' Lltn Crtdllo.... - Thlllln lmpoud by Ilttlon B32111'l11l
<br />notlllvllkluIIIIIMtlnypUrtl'll"r,holdlroll.tcurlty
<br />Inl'nl~ mKl'llnlc'1 U.nor, Dr Judgm.nt IIln creditor until nolles
<br />thlflOlwhlch mllll!hl fllIulrlment. 01 subsection (11 hIS
<br />.> bMnfUIdby IhlSecntllry.
<br />
<br />lQ PlICI For Filing NoUct; Fcinn,-
<br />
<br />'I (1),P1luForFlIlng-Thenoflee rallrr,d lOin sub-
<br />nttJOJ:\ II) IhaI~bI fIlld-
<br />- (A) Undtr5tlfllLaws
<br />(I) Rill Proplny-In lhl cu, 01 real prop,ny. In onl
<br />ofllclwilrilnlh,SIItII(Orlhlcounty.orolhllllovernmenlll
<br />
<br />.:1~::':;:~:~I:~~j:~~o ~~et~:~~::lI~I.:I~~h.~~ale, In
<br />
<br />flllPllrnnl1 Property - In Ih' cassol personll
<br />prolllny. whlthlr tlngibll 01 Inllnolbll, In onl allies
<br />within thl 51111 (or tht county. 01 othel Ilonrnmenlll
<br />IUbdlvlsion),lSdesillnlttdbylhtll"solsuchSllte.
<br />In whltlllhe pro\llrty .ubjett loll'll Illn IS SIILllltd.
<br />"
<br />181 WIU\Cltl..OlDlsIIICICoull. In IIle olllCI 01 Ihllclerk 01
<br />lilt UniledStltudlsllicl courllor IhlludlcllldlslIICt In "hlCh
<br />IhIPfopertysubJettlohenlsSlIllaled,whlln'...lrlheSlalehas
<br />nlllbyllwdlSlgnltedonecllirewhlthrreet,lheIlQulremer.l,ol
<br />IJblllflllrlph/o\l,ol
<br />rCI WllhRlcorderOrOeellsOlTheOlstJtctOlColumora-ln
<br />ml ofllC' ot lfIl Rar:orller 01 Deeds 01 IheDIWlcl olColumDla. II
<br />tl\I IllopertysuoltCI 13 !nil tlln IS SlTuallld In tn-OI'.Ir,cl 01
<br />~clumbrl
<br />
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<br />
<br />tnlered liS Document No.
<br />
<br />c../l
<br />.bdY
<br />
<br />88-1 0 6 6 ~ 5
<br />Z Granlllr-A.-
<br />o GraIIliIe--.zt.-
<br />::: S ATE oFtjljf,*~snr;;
<br />~ C UHTY OF HALL ) 5S
<br />o
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<br />~8 DEe
<br />M
<br />r-
<br />Cii"
<br />::3
<br />
<br />(2) SllulOI Propl,'tySUbrICI To lien. ForPlIlpoln lit
<br />ParlOTlphllllandI41,plop!rty~hallbedeemadtObeSI1UJltd.
<br />(",Rlll Property. In lha case of rill proparty,ltlll
<br />phytlcallocatlon;or
<br />(1lIParsonIIPrllperty.lnlllluuolptrsonaJpIlIperty,
<br />wtlelhtr Ilnlllbtl or Intll1Qlbl" II thl ralldanes 01 thI
<br />IUPlytllllhllimllhanolleeollllnJIIIIII1.
<br />FOlPUrpllSlSlIlpllrlllraph(2)(BI.thl rtlldlntl 01 II corporlllon
<br />or plnntrshlp shin be dalmed 10 be lhe pllCl II which 1M
<br />prlntipllll1cuUveotllclotlhebllllnuslslocallll,lndthl
<br />rssldlnttalatupayarwhol8reslllancalswilhoulthaUnltl(l
<br />SIIII.lhlllblllllmedlobllnthtDislIlcloIColumbia.
<br />[3) Form - 11'1. 101m ~nl! conle"t 01 11'11 "olles
<br />referred III In lubsettlon II) shall be orelcllblId bylh1
<br />SecrJllry, Such notlet shallllll vaUlI notwilhll..,dlng Iny
<br />IIttlel provision 01 law lIlllrlllnlllhelOlm or conllnl 01 I
<br />nollclolUen.
<br />
<br />Nole: See section 6323fb) for protection lor
<br />certain Interests even though notice of lien
<br />Imposed by seclion 6321 Is flied with respect
<br />to:
<br />
<br />1. Sael/flUes
<br />2, J.lolcrvahlelss
<br />Ptrlllnllproplnypurchludllrlllll
<br />PIlrlonllproplrtypUrthUllllnClSullul1
<br />PerlonllprllplnYlubJlCledlopolUlIlIryllan
<br />Aulprop.rtytulndlpiClllllI.umenlllanl
<br />AesidBnlll1 property subJlct to I mechlnlC'1
<br />lIenlolcef1llnrIPlillllloHDllrqVlmlfll' .
<br />8. Attorney'IUInI '
<br />9. CertalnrnSUfllltllConlrlclS
<br />10 Passboc~ loans
<br />
<br />(Ill R,flllng Of Notlc., - Fill purp:am at Ihll
<br />secUan.
<br />
<br />(1) Gln.,.1 Rule. - Unln! nollce 01 hen il rllllld In
<br />Ihe manner prucrlbed In plraOflph (21 during therequtr'd
<br />lellllnllPlnod,suchnollcellllienshallbelttatedaslUedonlhe
<br />lIatllonwhlchlllslllell(lnactordancewllhsubsectlOnllllaller
<br />IheeJplrallcnolsucllrellllnllPllIcd
<br />
<br />(21 Place For FlIlng. - A nollCll 01 lien rehled
<br />durrnllltle required rerlhng !}Illod 51\.11 be elleclt~e anl~,
<br />(Ald-
<br />III 5ucllnahcllolhllnlsfehledtnlllllolliClllnwhlchlhe
<br />prIOr notice 01 hen waslJlld. and
<br />(1IIIllIheClseolrnlpIOt'erty.llleracllllrehllllgls
<br />enlerer1 and recorded III an Inl!e. 10 Ihe eJtenl reQulJed bV
<br />~ubseCllon lh (., aflll
<br />lBllll.nVcaseln"hlch 9OdaV501 mOll pnor 10 lhellall
<br />ol.ltlllllnllolnohctlllllenundersubparalll.phtAlll1tl
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<br />Jl"G: OF OFEO!>
<br />
<br />SeCI'Jtlry reCllVld .,In.n lnlormlllon On tna mlMer
<br />prmrlbtld In ~ullUons lsslllll II)' lhI StcrtllrJ)
<br />CtIncemlngltlllnllelnthltupl)'t'r'srssldlnCt',lIlnoUCI
<br />olsuchll.nlsalsolHelflnlcconlanclwllhsutlslCt/onlf)1n
<br />Ihe SIlIt In which luch "lldlncllII loalld.
<br />
<br />I~ Required ReflUng Pe~ocI. - " .. WI
<br />01 InynottclofJlln.lhIlelmMrellultadrtflllnllperlod-mel1ll-
<br />IAllhllon..yearptrlocltnding~dIYllftlltl'll..plralJan
<br />01 8 YUr3 I"Ir thl dill ollhe USlumlnt ot 11'11 tu. lnd
<br />(S) Ih. one.yurplrlodendlnll wllh thluplraUanol8ylm
<br />aflerthttlOSloll1llpnCldlngrollulrtdunllngplflodfor
<br />luthnalic.olll1ll.
<br />
<br />Sec. 6325. Release Of Lien Or
<br />Discharge Of Property.
<br />II) Rell... or Utn. - Subjlct lD such
<br />IlgulaUonsulheSICffllarymlyprucflbl.lheSlcrlllarylltlll
<br />IUu, I cenlllcala ollllnS! 01 IMy lI.n ImpoS!d wllh nspect 10
<br />Inylnllrnllrlv.nu.lunollattrlhln:KIdJyllflarthICllycr
<br />which-
<br />IllLiJbllltySlIlllltdorUlllltIOICtlblt.TltISIClIllIl'
<br />IIndllhllthllllbUIl)'Iortl'lllmCllI1tISSnIlCl,IO;llh.rwltl'll'l
<br />Inllnll In rnptcl lherlDI, hu 1It1n tully .Us!ltd or ~.u
<br />btcam.lllllllyunlnlorcllbtl;or
<br />121 BcndActlpllll.ThlflllfumllltllltolhtStcnlJrylnd
<br />ICClpltdbyhlmlbolldUtJl.lscondlllDntduponUllpaym.nllll
<br />till Imounl IUlnli!, logelher wllh In InltrlSt In n.pttt
<br />~':~~'G-:~llh~nU~I,;~~ a~~~: I:YI:O~lf~~:'u~\~~ s~~~
<br />rllllljremlnllrlllli~loJetm..tonCllllans,lndlormolthlbonll
<br />I~Sutelll5lhe"on,uml,btIspecillldb"ysllchregulltlnn!.
<br />
<br />Sec. 6103. Confidentiality and Dis-
<br />closure of Returns and Return In-
<br />formation.
<br />lkl DIICIOIure 01 Certain Relumllnd
<br />Return Inlonnllion For Tn Admlnlslretlon
<br />Purposes. -
<br />
<br />(21 OISCtOSUI~ 01 amounl ot out!landlRlI11en .Il a notice 01
<br />henhasbeenllledpursulnttosecllon6J2Jlll, IMe amOllnloll~e
<br />oulSllnOlno obllgallonuculed Dy sutl1 lien may 01 OI&rlll!eO to
<br />InYlllrSnnWllolurRlsllUUllsfaclOT'/wrltlenlvldenclthlthe
<br />h.u."gnllnlhePrOPert)'5UbltlctIOJUC~henOllntend510]
<br />oblalnarrOhtln5Jchprapef1y
<br />
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