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<br /> <br />Exctrpll From Inlemal Rnsnue Cod. <br />Sec. 6321. Lien For Taxes. <br /> <br /> ... <br />n <br />$; <br />g . <br />I <br />" a. <br />! .!l! <br />iI 2. <br /> <br />II any person lilblB 10 pay Iny IIX neglec15 CT re!uns 10 <br />'tII,thlume.llerdemand.lllelmounl(lncludlng anyint'f. <br />.1t.addlllonlllmounl.llICllllonlotJ.l.orulenlblepenllty, <br />toallhtrlllithlnywtslllalm.yaceruelnaddlliontlllrltol <br />.hlH bill UllllntlvorcltheUn1l8ll Stites upon all plOptlr"y <br />and rlgllts 10 prupllTty. whither feal or personal. belonging <br />tOludlplrlCln <br /> <br />Sec. 6322. Period Of Lien. <br /> <br />Unlessanothlfd.tlilspetlhallylllllllby 1IIll,thellln <br />Impend by Imlen 5321 shill ,riM lithe lime Ihe asltssment <br />l,madll.lolIsllalleantinueunUllfllhabllltylortheamOlJlllSD <br />UJused (or I jullllmtllt againsl tllt tUplytf ansing out 01 <br />luchlilbllityjlsuliSliedorbecClmesunenforcelblebyreuon <br />01 IIpSl1111ime <br /> <br />Sec. 6323. Validity and Priority Against <br />Certain Persons. <br />'"I PUrchlH(I, HoIdell 01 SIcurIly In- <br />IemlI, Meehl/lie', UenorI, And Judgment <br />Llln CredltOfL - TlIe Uan ImPDltd by ncllon!321 sltlll <br />notblvIHduq.lnsllnYPllI'ttlUlr.hclllIll'OfISlttlttly <br />lntlrllt,mtthlnlc'llIlnor.olJudgmlnltlenCfllllitoluntllnDtlct <br />ItIlnBf whlcll mHtl 1111 flQuiremlnts 01 lullsttllon tI) hlS <br />bttnllledllyllltSlCrellry <br /> <br />!II Place For Filing Nollce; Fonn.- <br /> <br />(l)PllctForFlhng.Tnenotlctl,ItrrtlllOlnsub- <br />5ection II) shill DfI lUell- <br />IAI UnderSI.le Laws <br />iiI RlllProll8ny_lnlllttl5eollnlprOlltrty,tnone <br />olllcewllllinlheSUlelorll1et1lunly,oroll1ergo,ernmenlll <br />subGlviSlonJ.lSlInignl1<<lllylllel.wsoISIlCIlStlle,ln <br />wlllcllllle proptrtysubjeel 10lhe hen IS sllualell: anll <br />(IIIPlrson.1 Ploperty. In Ihe we 01 personal <br />proptrty. wlttlller la~lble Dr Inlanglble. In one ofllCll <br />wllhm IlIe Sll1e tor lilt counly. or elher ';)o,ernmenlal <br />.ublll'lllonl.ilSlIt5lgn.ttllllylhet.....solSuChSl.i1tt <br />In Wlllchlhe property subJtc1lo llle htn 15 "lulltt1. <br />" <br />IBI W,lhClerk OlOlstnClCoull. In Iht olllCll ollht tltlkol <br />IhlUnltlllSlllellllstrltltOUlllor1helUlllCI.l11IlstllClmwn,ch <br />IlltprOj)lrtysubJttllo hen,ssllualell,lIlhenewtr tilt Slale has <br />nOlbrla.1It51gnlltdOneclllte....hlClllT'eeI5IhtrtQUlftmt~1501 <br />."blllt1grapnIAI,or <br />ICI WllhRetorlltfOIOttlllS011heDlsllltIOIColumb,. In <br />t1leO"lt1ottheRetonlerofDtellsoltheDI~Itltl DIColumOla II <br />lht property SuOltCl IJ IN: lien " sllullellln "'~ (l1",IT.cl at <br />:cl~mlilJ <br /> <br />Entered 8S Document No.. <br /> <br />~ <br />~ <br /> <br />z <br />o <br />- <br />ri" <br />CD <br />o <br />- <br />-I <br />l>> <br />)C <br />r- <br />iD' <br />:s <br /> <br />(21 Stlus Ol1'roperty SubJtct To lItn. For p~rpCHI 01 <br />PlugratlIlS(ll&lldl.4l.prapt!rtyshallbtll"m'dlatllllt~ltlll. <br />IAI Rut Property. In Iht ClSe 01 rell proJlll1Y. 11111 <br />ptlYlitalloeatlDn:or <br />(BIPtrsonIIPraperty-lnlhlCUllol~rlonllproplrty. <br />whither langlbll or inlllnglllle. II Ihe ruidenCl ollhl <br />1u:PIY.f al ltlIumt Ilw nDlltl 01 lien Is 1111<1 <br />FcrpurpoHsolpITlQTlpll(2)(BJ.lllerlllllltTlCeol.colparatlon <br />orpaf'1l11r1hlplttlllbedHmllltobeth.pl.C8i1I.nltlltllt <br />prlntlpal encullVl onltl 01 till busrneu I, locallCl. 11Ill the <br />rnldtntll 01 IllIPlYII whon rll5illentl Is wllhaut lilt UnJlId <br />Slllnsh.'ll1 IlIDttII'IIlItDblI In lhe DlStllCl 01 tolumbil <br />(31 Fotm - Thl larm InlI tolll,nl al lilt noUCI <br />rel.r1Jd 10 in Substtllon tll Shill beprflcrlbtllbwlhl <br />SeereWy_ Such nalice shill be vallll natwllltsllndlng Inr <br />ollUlf pro,ision 01 law reglnllng tht lorm 01 conlenl 01 a <br />nollCl01 H'n <br /> <br />Nole: See section 6323(b)1or protection tor <br />certain interests even though notice of IIlln <br />imposed by section 6321 is filed with respect <br />to: <br /> <br />SetuntltS <br />MOlOrvtllitltl <br />PtraanalpropertypurtllUlllallfll11 <br />!ltrsanllplopertypurtlluJdlnCUUlllll, <br />Ptf10nIIPlDptTlysubjlClt<l10paneuoryhen <br />RtllproPtlT't\l III Inll IPtlCIIIUHum.nl liens <br />Reslllenllllprtlpenysubletttoamethanlt', <br />IItnlorurtllnretllJrSllllllmplovemenl!o <br />B Anorne)'"slllns <br />9 CenlmmSUrlnUtl!1I1raCII <br />10 Passbook loans <br /> <br />(g) RefIllng Of NoUce. - FOI purpom af Ihll <br />UCllOn. <br /> <br />111 General Rule. -Unleunotlt! 01 IItn Isrelltlll In <br />lhe m.nnal presctlbelllll paril;taph 121 clUIlIIg Ihe ftClulrell <br />rehlillgpll"all.suchnallt!ofhtnsnall~lrtltedasfHtdonlM <br />daltonwhlthlllslitedttnattordanteWllIIsubStctlonlfllafler <br />tllftlPllatlchalsuChttlilmgpeflall <br /> <br />121 Place For Filing. - A naht! III hen rthlell <br />a,mng lhe ttQulttlll~llhng penOll shall De el1ectTve onlW <br />lAllI- <br />III suthIlOllt!olhenlslthlelllntheo"ltelnwhlthlne <br />plllll notlte ol hen w"hlcd,oIInd <br />111) m the case olltal protlerl}'.lhe lad 01 r~llhng ,s <br />enleleo ana rttord~ll In an Inll~1 10 ln~ ..lenl '~Qu"tll br <br />SlIb~rtl'On (II 1.1. ano <br />'Ill In i1n~ tlse In whlth !ltJllay51l1 mare pllOI to lhellalW <br />ala retlllng 01 ItOhCt 01 hen unller5uIlPlllgIIPn\AI.the <br /> <br />(:./00.1 <br />\0;/ <br /> <br />88-:n~r 617 5 <br /> <br />~ ,Me <br />tl1ImmtII~ <br />STATE OF NEBRASKA) 5S <br />OOUNT'! OF HALL ) <br /> <br />z <br />p <br /> <br />c: <br />2- <br />[ <br />'" <br />iii' <br />if <br /> <br />'BB DEe 11+ All r 54 <br /> <br />Q~~ <br />If' P~r.: or DF.EIl!; <br /> <br />SttfJII'Y received wlln.n !nlormalion (In till mlMtf <br />ptt.crlblll In regulllionll lssUlll tl)' thI SKmIry) <br />tOnctmln;I change Jnllleluplylr'sIIslll.11Ct.II I notltl <br />01 suchliln IS IISOllltllinlCCUrlllntlwllh1ubutllon(1)1n <br />trltSlIlIlnwl\JcI1ll1c11fl1111tnCllllocatlll. <br /> <br />lJ) RIllUIM Reftllng Period, - " \hi WI <br />Qlln,nlltIClIl1IItn.lMtlnnMlequlr~tlllll"llplriocl"'meana. <br />tAllhtane-yurIMIIDllenllinIlXllllplftarthlf:Jfplratlon <br />01 e 'fUll Iftar IIIe dall olllle UHUlTlIrrt af!hl tu..nIl <br />lallhlone-yurperlodencungwllhtl1lllPll1.tlonolSVIIJ1 <br />Inlrthlcloseafltllp.reCldingfIQulndtlnllngperiDllIor <br />suchnotlClDllian. <br /> <br />Sec. 6325. Release Of Lien Or <br />Discharge Of Property. <br />(II R.... Of Uen. - Sullject 10 such <br />regullllansul!u1Sacrltaryrr.avprescnbe.1IIIlStcreU:'Ysttlll <br />luue I cerlifiClIt 01 relelSl 01 any llenirnpo5tll wUlI respICt 10 <br />InylnltrnallfvlnutlUnaflllcr1llln3JdlVSlflttltltllJyOI <br />which- <br />lllU.blllly SlllsIied 01 UnenloftUlIte - ThI StCIIIII( <br />Ilnds 11111 1111 lllblllty IOf tI\tIamollll1usasnll.logl1hlr with 1~1 <br />lnllrell In f"pltt thlrla!. hn bIIn Iully utislltd al r.u <br />baalm''-DIUVUl'llnIOftUblt;Of <br />(2) Bond Accaptell- ThIll Is /umlsflelllo thI SKrewy anI! <br />It:IplldllylllmaDondthlllsc::.''I1InloTiltluponthlplvmamcf <br />1IItI amnum assasMll. logttnlT wnn III IntlfIJI In tllPKt <br />thellOf. wlIl'lln tIIa time pluaitled by II. (lnthJ~lng any <br />tlflenslonol suchllmel. anOllllt IS tn la:onllncewllllsucl'l <br />requltlmenlSrllltlngtoterm5.C)nl!llIOM.anlItarmollhllbonll <br />Ind lurelln thenon. III mly bt spKlllell by 5uclT rtgull11aM <br /> <br />Sec. 6103. Confidentiality and Dis' <br />closure of Returns and Return In. <br />formation. <br />lk) DlIcIllIUJI of Certain Rstumlll1d <br />Rllum Infonnlllon For Tu AdmlnlllrsUon <br />Purposn. - <br /> <br />(2) OlstlOSureolamaunlolcutSlanlllh;l1en .lranOllttCI <br />lienllasll&enllleapursuanltcsec\lOn53Z!l'l l~eamllunll1rlne <br />DulStanlllngobllgetlonsacurellOYluthllenma.oeOISC1QSClll0 <br />InYlltf50Ilwnoluml5he5511IslIl:l0'Y....llnentflllent!thllt\tl <br />lias a flghlln lht plopeny sub/eet 10 ,utllllcn Qllnltnlls 10 <br />6llUlnllllgnllnS:Jcncroperty <br /> <br />[ <br /> <br />~. <br />