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<br />EIcerpll From Intemll Revenue Code
<br />Sec. 6321. Lien For Taxes.
<br />
<br />ll.nYPlrsonllablltaplylnyLJltnlglectsorrelusUID
<br />'paylhlllml al1,rdemand, tlle.mount (Includlnlllny Inl.,.
<br />nl..ddlllon.l.maunl,lddltlontat&l.orasunlbIIPlnalty,
<br />10001thlr with any casll lb., may lwue In IddlUlIn 1MlltO)
<br />Ihlll bI.1lInlnllYorof1htUnlltdStllnupon.1l prDperty
<br />.nd rillllts to prllptrtv, whttMrrul or personal, belonging
<br />tOluchperlon.
<br />
<br />Sec. 6322. Period Of Lien.
<br />
<br />Unless .nother dale Is specIfiCally Ilud by law,lheliar.
<br />ImpolldbylecuonG321.lilllarlullthalimalllelllllSsmllnt
<br />Ilmldl.ndlhallcontlnutlll\lilllltllabHltyfoftllfllmountlo
<br />UIIIHd{o' I ILldllmlnl'lIlinstthl taxpayer.rlslnll out 01
<br />Iud! IlIbl1llylII 1I11,11&d Of !)Kames unenlortlllblt by feUDn
<br />01 lap".olllrna.
<br />'~ec. 6323: Validity and Priority Against
<br />Certain Persons.
<br />. {.fPun:liIll(I, HoltHlI Of Security In-
<br />IlImle. lIecltenle'e LIenOIl, And Judgmenl
<br />Lltn Creditors. - Thlllln Impolld bYIKIlonm1 shall
<br />notblvllId II aaalnll Iny purch.llr, hold,rof a IIcurlly
<br />Intlrtlt,mlellanIC'llIlnor,orl~damlnltltnCnldltorunll1nOtlCI
<br />thartol which mlltllht ,aqulf,mlnls ollublltllon III hu
<br />bMnllltdDythlStcrtllry.
<br />
<br />In PI_ For Filing Nollee; Form.-
<br />
<br />III Place For Filma. llle nolle' r,ltued 10 In I~b'
<br />ncllon(llshlllbtllled.
<br />(A) UnderSllllLawl
<br />(I) ReaIPreptrty_lnlhtCIl,olruIPrOptrty,lnllnt
<br />o!fic,wlthlnllltSlllelorlhtCOun1y.orOlntlaO~lfhmenlll
<br />subdi~lllonl,ndnlal,'lldb,tnellwlolsucnSI'lt.in
<br />'to'hlththtprOpIftYlubltCltolhehenrI5Itulled;and
<br />(ht Person'l Ploperty . In the cue 01 personll
<br />proptrty, whlthll 1IIl91bll at mtlnglble. In ant aUIt1
<br />Wllhln lhe Slale (or the counly, 01 Olher go~ernmenla\
<br />sutMh~iSlonl, IS dUlgnlled by Ihe IIWS ot SUCh Slale.
<br />In ",llIth the plOpllrty lublect 10 1he lien II 51lulled
<br />"
<br />181 WllhCltlk01 DIslnCICourt.Inlheolllte01 Ihtclerk ot
<br />lhtUnlltdStlludlsllltlCOurlfollnelUdltlaldlllllcllnwnlch
<br />Ihe property subjetl 10 hen IS sllll.ted_'/IIhCnneflheSlalehas
<br />nOlbyllwdullInaledoneclllcewhltflfTIeel.lflllreQUlfemer.tsol
<br />~.Jbplragrapn lAI. Of
<br />leI WIlhRecolderOlOeeosOtTrleDIsllltt01Columllll In
<br />tnlolllt11111neAetonltfol DeedlollheDI~lrlclolColumDla II
<br />Ihe proptrtw SUDlet' 1::1 1M hen II 511ualeO In In~ 1l,',Ihtl 01
<br />!:clumbll
<br />
<br />fntllrod as Document NO.
<br />
<br />88- 1 0 6 6 ~ 1
<br />~
<br />ATE OF ~~rll1~~-
<br />UNT'( OF HALL ) 5S
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<br />59'
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<br />(2) Situs Of Proper1y Sublect To Uen- Far purpa'" of
<br />plragllph5(1) Ind(41,proptrtyInlllbe deemtd101Ml11tult&d-
<br />IMRnl PropertY - In Ihe cut 01 retl preplny, at Its
<br />pltY11C11lotaUon;or
<br />(BIPmonIIProperty-lnlhttluolptrsonalpTOPfrtY,
<br />wltltller Ill'lIIlble or Inllnglbl., at lite residence cllM
<br />tup.y,rallltltlmelhenotltt 01 lien II m,d.
<br />ForpllrposelolPlrlllrlpltl2)!8I,th,relld,nc,ollcorpor&tlon
<br />Dr plrtnenhlp shlU be deerr..d 10 be tne pllce atwhlc.htlll
<br />principal uecutl~lotllceofthebU5ln'u is lotlled,andthe
<br />nlsldenc,clalaaplytrwhouIIsldtncellwllllcultneUnlled
<br />StllnlltilllbtdHmldlobllnllleDlstrlclolClllumbla.
<br />(3) FQrm Tilt linm Ind conl.nl 01 Ilia noUc.
<br />,aienld 10 In lulJsecllon II) thall be prelcrlbed by 1M
<br />Secretlry. Such notlcesllal1bl1volillnttwllllstanlling Iny
<br />otlllT prevtllon 0111'11' rellardlnlllh' lorm or content 011
<br />notltllollien
<br />
<br />Nole: See section 6323(b) for prolsclion tor
<br />certain interests even though notice 01 lien
<br />Imposed by section 6321 Is 1IIed with rsspecl
<br />to:
<br />1. SecuflUU
<br />2 MOlorvtlllcles
<br />1 I'trlonllplcpflrtYpurthU,dllretl1l
<br />4 I'tflcnllproplll1YPllrchUedlntlsu.lnte
<br />S ~montlpIOper1ysubl.ctelltopo53esICry\len
<br />8 RulploPtrtytUlnOlpttlllluenmenlll,ns
<br />7. Retidtntl.lpropflr1ysubjecltolmKhanlc's
<br />lIenlcrClrtl!nreplllslnlllmpro~aments
<br />8 AlIorneY'lllenl
<br />9 CertllnlnluranCtContril~S
<br />10 Paubc01o.10ans
<br />
<br />(at Refllln; 01 Nollce. - For purposes 01 this
<br />ucllcn.
<br />
<br />(II General Rule. - Unlm nollce 01 lien It nllltd In
<br />Ihl mllnner prncllbedtn parallTaphl2l dunnlllhe IIqulrad
<br />relilrnllPtllod. lucn nllllce 01 lien snail DelJeillO asl1\eO on the
<br />dateonwhlcnllls1UeO(maccordancewllnlub5ectlonllllalter
<br />Iha e.plrallcn 01 such rellllng Ptlllld
<br />
<br />121 Place For FlIIng. - A nollce of lien f!hled
<br />OUflhlltfle rellulfeO felltmllperlOO shall Del!lectlve only.
<br />(AlII-
<br />(II 5uchnotlceollienlsrellledlntneol1lcemwhicltlhe
<br />pIIOfnohCtoll!lnwasliIed.ano
<br />!ullnlhetnaolrealplo;.erty.thllacI1lIrellhnaI5
<br />enleredanOfecordellmanlnoe.totllee.lenll!lluU!OOY
<br />~ub5etllOn III 14). anO
<br />IBllnanytuemwtllch.90lIaYlorruo!e.p."0Il0Iheoale
<br />01 a relllm\! 01 nollce III Ile:..::.er_:~UbPa'allr'aPtT'JAI,lflll
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<br />R~G: or DEED!>
<br />
<br />S'Cl1l1ry nClI~,d '/IIrltlen Inlormlllon (In th' mlMtf
<br />preacrlbed In r~ulallOM lull&d b) the Stmllry)
<br />cont1mlnglchanllelntnoIUPIVIf'srnIGentf',lllnCUtlI
<br />01 wch Illn Is 11sollled InICCOrdlncewllltsub",1I0n(f) In
<br />till Stitt In whlth such fullllllCll II locattd
<br />
<br />PI Required RellUng Plriod, - ".. ....
<br />llllnynlllIClollltn,thtlerm~requlredf1llllnllperlol!-mUM-
<br />1,1,1 lhtOne--yearpetlodenlllnll:KIdlYS 11111 UtlIl;Ilrallon
<br />018ye.rsaI1Ulhedano1th'lueSlmenloflhltu,lnd
<br />(Bl theone--y,arPlrlodendln\lwllll1hlulllnllonol6yean
<br />Ittuth,tlOSeolUleprtctlllnal1lllUITlOnllllnaptlllOdlor
<br />lucllnollClollI,n.
<br />
<br />Sec. 6325. Release Of Lien Or
<br />Discharge Of Property.
<br />(II Rei... 01 Lien. - Sublett to such
<br />reaulallcns as Ihe Secratary mayprucrlbt. tilt 511Cn1l1TV lhlll
<br />lssueacertlflcateo'ltluseol.nyllenlmpO!Ittl.llhr~pectlo
<br />Iny Intllnll nI~enue IIll nOI t,llItll.n:KI IIlys In.rUle dlyor
<br />whl&l1-
<br />(1) Liability Sallsll,d or Unenlorcuble. The SeCI111lj
<br />IlndslltaIIIlIUlbllltylorlh'lmounl.nesud,toatthtIWIIllI!1
<br />Inllnlslln rupect IhellOl, hu bnn lully ntlslltd or ~,1S
<br />bKOmt 1e;llIy ulIInlorcuble; or
<br />IZl BondAccepttd_TheltlslurnlshedlolfltSeCrallrylnd
<br />acc,pttdbyhlmlbondlhllllcondlllonDdllPonlhtPlyntlmOI
<br />the amountl5USled, together wLU\ IUlnttfut In IISptCl
<br />thDIIOt '/IIllnln the lime prescribed by IIlW (InCludIng !lny
<br />exlenslon 01 !ucbtlmel. anll Inal IS In accordanc' with sucn
<br />rtQulllmenlsrelallnatotllms,eonllltlons.enOlonnollhtbOnd
<br />Indsur,lIestnerelln.umaybDlpeclllDObysUtllllgullllons
<br />
<br />Sec. 6103. Confidentiality and Dis.
<br />closure of Returns and Return In-
<br />formation.
<br />Ikl DllClolure 01 Csrllln Returnund
<br />Relum Inlormetlon For Tex AdmlnlllllUon
<br />PUrpDlel, -
<br />
<br />121 Dlsclll~ure(ll amllunlotoutslanO'ng lien -Il.nollcecl
<br />hen has been IlreO PUf5~ilnl 10 5ect'O~ 632311I,lMe amounlol Ine
<br />clll5lanllrngobllllHllansecuTeObv5utnllenmaylledlsCIOS'iJ10
<br />.nypersonwnDlurnlsnesull!lllctOfywnt1enC~loencetnlllle
<br />hasarlahllnlneprllP'f\ysublecll05uchllenllfrnlenOslc
<br />ObtH11I a Ilgnllll luetl prtfpert~
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