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<br />Elctrpll From Inltmal Rmnu. Code
<br />Sec, 6321. Lien For Taxes,
<br />
<br />If Illy plf10n 1I1b1''''\llyanylll neglecll or relllll' 10
<br />~1lIY Itlt urn. .nll' 1I11T11nd. thl amount (Including Iny Intlr-
<br />lit, IddJUDnaJ lmount. addition to W. Dr IUIII.bll penally,
<br />to;ltf!tr with anycostalhal maY'Wlltln al!lIltJon INl'1tO)
<br />IhaIl blaUm Inf.,orolthlUnnld 511te' upon III proplrty
<br />and r1ghll 10 pro",rty, wht1tl1f rnl Dr personal, IItrongJIIiI
<br />tDlUChpltlOll.
<br />
<br />SGC, 6322. Period 01 Lien,
<br />
<br />Un.... anoINr lflllIISplClllc.U, flxlld by 'I., the Uln
<br />1/IPOIflI by lIdIon83211h111.rJlt l11he Umelht UHum.nt
<br />II MdI IIId IhaU contJn\HI 00111 the UlbJlJIy for th..mounl 10
<br />UlaNd (or. Judgmtnl 'D_JIlI! lilt WPlye' .,111119 oul 01
<br />IUCh IIlblllry) II utbflld or becomn UllInlorcubla by flUon
<br />IlfllPlloltlmt.
<br />
<br />Sec. 6323. Validity and Priority Against
<br />Certain Persons,
<br />(~ Purchulfl, Ho/dtll 01 Stc:urttr In-
<br />IIriIII, 1ItchInIc'l LIInolI, And Judgllltllt
<br />LIen Crldlton. - ThlIlIn Impo.1eI by Iktlon1321.1la1l
<br />not III valid u qaInIt any purW.itr, hold., 01 . 1NCUr!ty
<br />IlIIIItIt,rIIICIWllC',IIIIIOT,orludgmtnlUlncrtdJlorunlJlnotlct
<br />IflIrIaf WI'IICI\ IIIIIlIlM rtQulr.mlnll 01 lubHctlon (I) hu
<br />bllnfllldDyItllSlcrlllry.
<br />
<br />(Q PIIce For FIling NoUco; Form.-
<br />111 PllctFarAllng . Till nollce relefTB1I to In lub-
<br />SICtIon(l.lalllllblfllld-
<br />'A' UndarSllltl.1ws
<br />III RulPn1perty-lnthlcallolrllllproperty,lnOllI
<br />otflctwllhlnthtStlltlor1htC1l1llIy,orothtrgovemmenlll
<br />lubdlvlllonl,llIdalgnl1ldbrthlllw,ol'UchSlal"ln
<br />whlchthtpropmysubtltttolhllllnlslllUlled:and
<br />11I)l'ersonal PnIperty-ln 1111 w. 01 person.1
<br />pI1IpIrty,whI1htrtanoltll.orlnlllllllbll,lnol1loIfICl
<br />.llllln thl Stitt (or lhl county, or Olh,r gaVlrnmlntal
<br />lubdlvllJon), u d.signaltd bythlr.wl Ollllth Stall,
<br />In whll;tt till proptrty IIlbjltt to lilt IIln i, SllUllld;
<br />"
<br />IB) WllllCIIfltDlOlstrictCourt-lnlheotflcloltlllclerll01
<br />lhI Unllld Slltn dl.trlct coun lor thlludlclll dlltrlcl In which
<br />lhepropmylubjltttolilnlllUualtd,wnelllverllleSllltnll
<br />nolbyllwdlllgnltl(lona ollttlwhlch m"" thertqulremenllol
<br />subiJltlllraptllA',or
<br />IC) With RlC1lrdlr 01 Ondl 01 The Dllilncl 01 Columol'. HI
<br />lIlIofIIceGttIMI FItcordlr Of Ottd.ol IhI DISlrlctol ColumOI.,lf
<br />the Pf09lrty lubJacll:l tnlli.n IS IIlUl'''' In In~ Onlrlcl 01
<br />COIUft\l)lL
<br />
<br />i
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<br />~nlor~od 8' D,,,,umllnl No:'
<br />
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<br />11 !!.
<br />
<br />(i) SlluI Ol Property 5ubfltt To L1ln. For purpom 01
<br />plragrlph.{l)andl'I,pfllplrty.l'lllIbtllllmtdtabe.llualtd.
<br />fA)Rul Proplrty. In lht cu. of ,"I proPlrty,lt ItJ
<br />phyJlcalIIICJIJan;or
<br />(0) PtllGnllProptrty-lnthltlllOfptfl(Jnllproperty,
<br />whtlhlrllltglbllorlnllnglblt,lltlltmllltnCloltht
<br />tupa)'lr at tilt dml till I'IDIICI 01 Il.n 1.IIItd,
<br />ForpurpomofPlrallrtphl2lIIl),lhImIdInClOllCOrpDrlUOn
<br />or partnership .hlll III dtllIlIC! 10 III tilt plitt II whlchtbl
<br />printlpll IXacullyt oftlCl 01 lilt bu.lnnll.IOCltld,1IId1ht
<br />l'Illd.net 01. Illlptylr who.. ralll.tItIl. wltllout tilt UnItId
<br />SIIIII .hlll III dMmlll to blln If'lt OI.lrld 01 Columbll,
<br />(3) Form - TIll lorm :'lnd conllllt 01 thI naUea
<br />l'Il.rrtlllolnlubltctlan{lllhallbtPracrlbtdbylht
<br />Stcrtllry. Such nolleallllll be valid notwllhltlncllng InJ
<br />olhlf provlllon of Ilw Rllnllng !hIlann or contlnt of I
<br />nolleaolllln,
<br />
<br />Nolo: See seclion 6323(b) for proleclion for
<br />certain intereslS even though nolice 01 IIln
<br />imposed by secti.n 6321 is med wl1h respect
<br />to:
<br />1. StcuriUII
<br />2. Matorvehlcln
<br />3. PIIrsollllproptrtyputcJlUldalntall
<br />4. PIImnalproplrtypurclluldlncuulllll.
<br />5. PIIrsol1llprOpt!tJ'lubJlCtIdtoPllulUoryll.n
<br />e. RulproptrtyW IncI Il*lal.....sment liens
<br />7. Rllldend.lproptnylubftclIOlmeehlnlc'l
<br />ll.nforc.rtalnl'lpllnlndlmprovllTllnll
<br />a. Altomer'sUlna
<br />9. ClrtilnlnsutlrlClCllntfltU
<br />10. PUlbOokfolRl
<br />
<br />(,) RlfIIlng 01 NoUce, - Far ,..,,,.. ., WI
<br />IKllan-
<br />(1) Glntrll Rull. - Unlal noUct olll.n I. rtIIlld In
<br />thlmlnf\lrpffllcrlbtd Inpmgrlpll (2) dUflnll ltllraqulrtd
<br />rellllngptrlad,luchnollttlolli.nshallblltrellldullledonlht
<br />dlllorrwhichllisfll.dlln&CCtlrdtnClwllhSubSlcllonlr))all.r
<br />Illtuplrltlon 01 such ttfillng period.
<br />(21 PIIce For Filing. - A nollce 01 Uln rtfll8d
<br />dutinlllhtlMlulrtdr.lIllngptrlad.II.UblI.IIICtI....only.
<br />(AliI-
<br />III luchnollc.olllenl.reflledlnth.otflctlnwhlchlht
<br />prior nolle. olUln wu lIItd,and
<br />llllln,!hIcallofraalproptrtr,lh.fICIDlrtllllf'lgl.
<br />enllradlndncordedlnlnindtxlothtutlnlrtqulrtilbr
<br />lublacllonIII ('j,lrld
<br />Ill) In any CIU Inwhicll.9lJlllYI or mort Oflor lalhe d.1I
<br />01 a 1I111lng 01 noUct OIIl~~~~~JtlPlrallf~~h .lAl, IIIe
<br />_::S:.... --- "- -
<br />
<br />88-1 0 6 7 4 0
<br />GranlOr~
<br />Grantee
<br />Numo,leal IV
<br />TATE OF NE8RAS~
<br />QUilTY OF HALL ) SS
<br />
<br />() [) 1
<br /><1.
<br />\D /
<br />
<br />i
<br />
<br />8 DEe I Z AN /0 O~
<br />
<br />G~~~
<br />p"G, nF DFFIll;
<br />
<br />c
<br />i
<br />I
<br />
<br />SIcnIIry 1'ICI1'tId wrItbn InfQnaltlon ~n IhI IIlIIlW
<br />pracrlbtcl In raguJatlolll It....s by tht SctWJ)
<br />C1lnctmlnglthangllnlhltuplylr'.raJdtnCl,tllnoID
<br />olauchlianl"'lonlIdInKCOrdlnc:lwldtlUllIKtioII(f)k!
<br />tIlt$ta1llnwhlchlucftraldlllClllloca1ld.
<br />
<br />I3l AIqUlnd Rilling PtrIocL - In ... ...
<br />oltnynoUClOflllrt,tllIlIrm"rlqulrldrtfll1ngperiolr.......
<br />lA) lhIont-yurperlodtndlllll3lldlyalfllrltlluptratloa
<br />01 a yura lftlr till 11m 01 till...... at Itlt to, and
<br />(0) lhIOnt-)'llrptrlodlndlngwlUlthtaqdrltlonGtl)'llrl
<br />il1trlhtcla..oflhtprtCldlnarlqll]~rtfIIl""pertcrdfDr
<br />luchnolltlollltn.
<br />
<br />Sec. 6325. Release Of Lien Or
<br />Discharge Of Property.
<br />(.) R"- 01 .LJtn. - _ " ....
<br />RlulaUOrlS u thI Stcrttary may pracrlbl, IhtScntary IhaII
<br />'"UI. CII1InCllt 01 rlltU1 of anv lien 1/IPOIId wlth 1'11_ bl
<br />an, Intll'J\Il rtVIrIJ.lIXnoIlatlrlhan:rldlyalfllrUlldlyllll
<br />which-
<br />(1) L11b1111)' SatIsfied or u..fllrQ&ble. TIll SIcrItIry
<br />f1ndlthtlUltllabllilJfortlltlmollttlllllllll,tog..wttltaD
<br />Intlml In rtlPld thal'llll, hu bltn fully IItIIfiId or hu
<br />bIClIma IlgIIlr UMlIforcubla; or
<br />(2) BonclAwptld-Thlf1lttumllhldtothlSlcrltaryIlld
<br />accaptldbyhlm.llDndthltJlccnllUONduponthllllJlWllal
<br />tht lmllunt UIIUId. toalthlr Irtth III InbrIIt In ...
<br />U1Ir1oI, wllhln lhI lima pracrlbtd by In (inclUding IIIJ
<br />'xllMlon of .uch Uml), and that II In Il;Cllnlm;e wIUt IUCtl
<br />raqulramtntlraIIUngtotanns,conclltlans.andlal'lllofn.,*-,
<br />and ,ul111n thnon, u may bI _flteI byllJCh ngulatlonL
<br />
<br />Sec. 6103. Confidentiality and Dis-
<br />closure of Returns and Return In-
<br />formation.
<br />(ij DiIc:IoIIn 01 CtrlIJn RIluIlllIJld
<br />Rllum InlomlllJon For Tu Admlnlltrltlon
<br />Purpoan. -
<br />
<br />(2) OIIClaSurtolamounlofOUIlLandlngllln.-lllnollctol
<br />UlnhubttnfUldpUf,Ulnttoltdlon8323(f1,lh'lmounlolthl
<br />oUlItandingobllgIUonllClnlIb"uchlilllml,bldiKIoIIdIo
<br />anr",rsonwhDfuml'hnJllllfllt:tOrywrltttnevldtntlttllthi
<br />h..arlghllnlh.prolllrtylub!tcII0Iucllll.norlll1tndIID
<br />obtalnlfllllltlnluchpl'OQllrty
<br />
<br />]
<br />
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