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<br />Elctrpll From Inlemll Re.enue Code
<br />Sec. 6321. Lien For Taxes.
<br />
<br />Ilanype",onllablllop;yanylaaneglecls or relusulo
<br />'pay lhe Slime aller demnd. Ilia amounl (Includmo lny mltr-
<br />IIl.lddlllOnlllmount,addltlonlOlu.oruusnblepenltty,
<br />logflhlr wllh any tIlSIS thll may ;CC1ue in addition lllerltol
<br />Il'Iall be 1 lien InfavorollheUnJlld Stales upon aU property
<br />Ind rl;hts to property. wl'IlllMlr real Cf <JelSonll, belonging
<br />10 suttlplrson
<br />
<br />Sec. 6322. Period Of Lien,
<br />
<br />Unless anolher dale IS speCifically 11110 by law, the "tn
<br />Impoltdltysettion6321shlllarlSll.llheflmelheuussment
<br />Ismad,andSl'lallconllnuel/llllllheliabl)lty1orlheamoulllso
<br />unsst:o lOr. ludgmlnt agamsllhl lupayer ansmo oul 01
<br />suttlliablllly] IS sallshed or becomu unenlorceable by ruson
<br />olllpseolllml
<br />
<br />Sec. 6323. Validity and Priority Against
<br />Certain Persons.
<br />I.J Purchut~a, Holden or s.curtty In.
<br />'emb, MlC!Ianlc'a Lltnon, And JUdgmenl
<br />U.n CredltOfl. - Thl Uln Impond by mtlon 5321 shill
<br />not be vlllll U1UltnstlnypllfclliSer,Iloltler 01 I StturllV
<br />tnllrelt.mlcfllntc'sJllnor,orludgm.nIJlenc:radilC'runllinolil;ll
<br />Ih.rlO't whiCh mul. Ih. requir.menlS of subsection m hn
<br />bIInlilldbylhlSecrllary
<br />
<br />In PIICe For Flilng Notice; Form.-
<br />
<br />!1lPllceFoIFIIIIlIl.Tnlnollter,lerfedlolrlsub-
<br />settlcnlllslllllbehlell.
<br />[A, UnlllrS1.aleuws
<br />III Aul Pro~ny -In Ihe CUI 01 rul property, In one
<br />oI1ICewllhlnlheSllle[orlhecounlr,orotllergo~ernmenlil
<br />sublll'llslonl,lS desl;nltld by Ihe laws 01 Such Stale. III
<br />Whlchlhepr~pertysubletIIOlhehen!s sllulled. and
<br />IIIJ Persohal Propert." . In Ihe Cise 01 personal
<br />property. wllllller langlble 01 lnlanlllble. III one Oflltt
<br />wlUun lile Slale lor lhe counly. Of olher Ilo~elnmenlil
<br />SUbll''IISlonl. as deslgnaled by lhe laws 0'1 such Slale.
<br />In WhiCh Ihe pfopeny subl~1 10 Ihe hen IS sllualetl.
<br />"
<br />IB) WllhClerk OIDISlflCICourl-lnlheolhce 01 Ihe tlelk 01
<br />IneUflIledS1i!\esdISIIlClcourtlorlheludIClildlslrlcllnwhlcl'l
<br />t"eproperty sUOlectlo lien IS Sllualed whene~erlhe Slale!'las
<br />'lclbylawllulgnaledoneclhcewhlchrreelilherellUlreme"rsof
<br />i.'OllarallrallnIA+ol
<br />n:, W'lh Reror:ler Ql DeedS 01 lne Dlstllcf 01 Clllumll'J In
<br />tneoll,ce olthe ReCOIOer olDeedsollne DI~IrICl 01 COlum~l; II
<br />l'le ploperty suOleel tJ In. tlen I~ 511u;tell In f"~ 1I1,lr,ct 01
<br />:Clumbll
<br />
<br />(2)SllusOlPloPlrtySubJacITolllh.ForpurpOllsol
<br />parlgrapltsllllnd(4),propertyshallbellumadlobisllulltd-
<br />(A]Aul Property-Inth.castolrulprop.rty,llltt
<br />physicII1OCJ.llon:or
<br />{BIPmclflaIP/operty-lnlllltlSlolpllSonllproperty,
<br />whither Ilnlllbll or inlanglble, al Ihe ruldantll 0111\1
<br />IIlPlyellllhellmlllllnoUclolli.nlafJIad.
<br />FOI pUlpOseS 0'1 parallraph (i!) (BI,lhe residence 01 a cOrpllrllion
<br />or plrtnershlp shin be dHmltllo be Ihl plat:lllwhlch 1111
<br />principa.l uecullve olflclollhebusineu Is 10Cllell,ll1lI1111
<br />fesldencl 0'1 I lup.."erwhDSI residence Is wlll1oulll1eUnl1ltl
<br />Slllu shall be dHmtd 10 be In the DI51ritt 01 Columbll.
<br />[31 Form - Th, form and conllnl 01 IhI notl~..
<br />relmld Ill' lfl subs&clion 11) Ihall be pre~cfjbld by tl"AI
<br />Secrelary SUCh hollCI sllall be ~ahd nolwllhalandm~ any
<br />olher P'O~ISlon 0'1 law reg:arding: Ihe form or conltnl 01 1
<br />nOllCl otll~n
<br />
<br />NDle: See section 6323lb) lor protection lor
<br />certain interests even though notice of IIBn
<br />imposed by section 6321 is filed with respect
<br />to:
<br />
<br />SeeurJlies
<br />Molor ~alllcjas
<br />PlI1onalpropertypurcllU8dllJlIIII
<br />I'8BlJfl.Irprop.rIy purtN.lI)d in easulI sal.
<br />Pl!rlOnll prDlltrty JubilCl&d lopouusory lien
<br />Real property lU Ino5pecIII uStument liens
<br />Aesidenttal property 5ubtett 101 m'ch,ntc"5
<br />lI,nfOlcerlainrepllrlandimprovlmenla
<br />6 Attornl)'"slilns
<br />9 Certain Insurance conllacls
<br />to Passbook/oans
<br />
<br />19) Rellllng 01 NDllce. - For purooSlS 01 Ihlt
<br />setlmn-
<br />
<br />11) General Rule. - Unless nallce 01 lltn IS reWld In
<br />lna manner prncrioellm pafagrap~ 121 dll/inlllhe !lOlli/ill
<br />rellllngpenOd,suttlnOlu::eolllenShallbetluleclullledonlh.
<br />daleDn wflldl II IS liIell (In accoldance wllhS~'bsecllon(l1lalter
<br />lfle expiralicn 01 sutllreliling penod
<br />
<br />12) Place FDr filing. - A nouce 01 lien rellled
<br />durlnlllhe reou,"11 rellhrlll penod shall be ~1I~ctIve only'
<br />IA) II-
<br />llJ suchnollceollle!'llsrellledmlheolhC'lnwnlchlne
<br />ptlor nOllceol hen was Illed. arlll
<br />lllf In fhe tiSe 01 real pfo;leny Ihe lacl 0'1 rehllnlllS
<br />en\eredandreCDrdedlnanlMeJtolheutentreoulredOy
<br />~ubucho" II, 1.(1. alld
<br />.Ef lfl an~case lfl which 90davs or more or,or 10 the Dale
<br />Qla1eflltnIlOrnO!lceorltenunOO511IlP-l'l9raphlAl.lha
<br />
<br />11 l
<br />Iz
<br />?
<br />
<br />I:S
<br />\::,~
<br /><4~
<br />
<br />SICrtllry rlltllvtll wllnln InfDrmlllon (In tI1t IItlMIf
<br />prncrllled In "gulaUons luued by the Seaatlry)
<br />conctmlng a change In IhltuPI)'tl(1 ruldlnce,lfanollce
<br />01 such U.n Is Ilsoflled In.Cl:ordlncawllhsubsattlon lfl In
<br />Ib.SlIll In which such ruldll'lCl Islocalld,
<br />
<br />~) Required Refllng Perlod. - 'oIb.....
<br />01 Iny nollct of lien, tht linn ~BlIulf!d rellUng IlIrlocr mlIM-
<br />(A}lhlon.-yurperloillndlng30dlys.f1lrthtuplratIDn
<br />0115 ral'" altlr lhl lIall 01 Ibllunsmlnt of thl tu. and
<br />(BllhIDne-yurperlodendingwilhlhllJplratlcnoll5ytlrJ
<br />allerth'cloSlDlttllpf~di""rlQulradf'lflllnaplrIDdfOT
<br />such nOliCtl 01 1I.n.
<br />
<br />Sec. 6325. Release Of Lien Or
<br />Discharge Of Property.
<br />II) RelIne or Uen. - Subject 10 such
<br />fllllulaliDnaUIlleSecrelarymayprlSCllbt,thlSttntaryshl:ll
<br />luul a C1niUcall of relenl 01 any Jlln ImpoMd wlthrtSptC1 10
<br />anylnflmalrevenu'luhOllallrlhil/130lllysafllrltlldayOT
<br />which-
<br />III Ulbl1l1y SaUslllll or Unenlortalbll - The Stc:rllltf
<br />Ilnds thlllh. Uabllllyfc/ the Imounl uuned. tollllhlrwlth &~
<br />Inllresl In rtSptc:l Ihmol. hu bIIn lully ul!sfltd 01 t.u
<br />bIcom.llG.lIyunll'llorClllbll;Ot
<br />12I BonclACClpltd-ThlralslumlslledtnthtStclltJrytnd
<br />1callltll by film 1 bonll lIlatla condltlonttl upGIt lhtPlymtnl of
<br />Ihl Imounl lueSHd. tOllltlllr willi .11 Intllmt In I'1lS;lId
<br />Il\Iraol. wllbln lilt tlml prlSttllletl by law (IncludIng any
<br />eltenSllln 015uch liml). and tllal IslnactOflIlllC1wlthsuctl
<br />~ulramlnlSrallljnlllol'nns,condIIIDns,lntllormofU\lbontl
<br />IndaurelllSthl!lon,lSmlylllspoclliad~suchtwllulIUDn..
<br />
<br />Sec. 6103. Confidentiality and Dis-
<br />closure or Returns and Return In-
<br />formation.
<br />I-I DllCloaure 01 Certeln Relumund
<br />Relum Informallon For Tu Admlnlalrallon
<br />Purposea, -
<br />
<br />(2) Dlscrosure 01 amounl 01 oulsllndcnll hen .Ilanollceol
<br />hen lias been llled oursuantto secrlD" !i323!11 IMeilmount 01 Ihe
<br />oUlatanlllflg Dllhlllhon SKU.ec Dysu,"un may llellllClostd 10
<br />anypltsonwholurntshessallsfaclorywnnene'lloencelhatnl
<br />lias arlgnl In Ihl property suDlacl 10 luch II!n or Inltnd510
<br />oblillfl a IIghlln s~cn prope",
<br />
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