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<br />Excorpll From Inl.rrW R.y.nu. Cod.
<br />Sec, 6321. lien For Taxes.
<br />
<br />Illnypeflonli.bl,IDPlyanyLunegllclsorrllusnlD
<br />'P.,IIl.um,.lIerd,mand,thl.mcuntUnc:ludlng.nylnl,r.
<br />nt.ddllion.llmounl,lddJllonlal...orlluuableplnalty,
<br />logeth.t .rlll Iny COllIlllll may '!;Clue In .11111110" tllerelol
<br />11I.lJbtlUlnlnflVoroltheUIlIIIdSllluuponaUploperty
<br />llId rlgtllltoPtoPfrly,whlthlr,eal Of personal, beJongiOQ
<br />to IUchptrlon
<br />
<br />Sec, 6322, Period or lien.
<br />
<br />Unlan another dill Is Specifically !Iud by law,llte hln
<br />Impg..lI by HCtJon lS321 sllall .rll'11 ll'le Ume lhe asuument
<br />Ismadl.ndsll.t1conlinueLl1llllhellabltltyforth,amounlso
<br />Ultu!d (or I Jul!lIment'QalnSI Ihe tuplyer.risin\l oul o.
<br />luthll.bUiIyJil5l1islieclorlletomuunenlorcublebyreuon
<br />01 IIp.eol lims
<br />
<br />Sec, 6323. Validity and Priority Against
<br />Certain Persons,
<br />(.) PUrchlH(l, Hold... or Security In-
<br />t....... Mocbonlc'l UonOll, And Judgm.nl
<br />Lltn Creditors. - TIl.lln Imp011ll by lIetion 1S321 shall
<br />nOlblvIUd...oalnlllnypurchlnr,1I0Idtrollstcurlfy
<br />Int'l'tltmtchlnlc'.lInor.orjudgm,nt lien credilofunlllnollCll
<br />IlI,m' which mutl III' f&qUl/lmlnb 01 subsection (I) hu
<br />*nfillllbyUl.Stcrl'lry.
<br />
<br />m Ploco For RUng Notlco; Fonn,-
<br />
<br />I1IPllceForFlllng.Tnenollcerelerretlltln5ulr
<br />sectlonll)slu.lJbelll,d
<br />IAI UMerStltellws
<br />(I' RuIPIOptlrty-lnlhet<<ualrutproperty,lnone
<br />affrc'.llntnlheSlltlIOflllecounly.orolherllo....rnmenl.'
<br />subl!ivillonl, IS dlllllnaled by Ihe laws afsuch Slale,in
<br />whlctlthepropertysubjetllOlhetlenl511luated:and
<br />[II/ Pelsonal Property. In lhe CiS! 01 personal
<br />proPllrty. whllh.r tangl!)!, Of ,nl.ng,blt, In one olhee
<br />Within thl State (Of Ihe counly. or olher governmental
<br />5ubchvisllln), as designaled by lhe Ilws III such Stille,
<br />In which lhe prllpetly SUlIJetl III Ih~ hen IS Sllualed,
<br />"
<br />IH) WllhClel. OIOlstllclCllun-lnlhelllflce III lhe clerk III
<br />theUniltd StaltSdlslrlCI Cllurtlllr ItIe Judicial dislritl In which
<br />lneprlllleny sublecll1111~n IS Sllual~d, whenever IlleSlalt hilS
<br />I\clbyllwllcSjllnlltdoneclllcewh!ch"'el!ISlhercQulrcme~lsllr
<br />~Jbplr.JIllraph IAI, Dr
<br />IC/WllhRecollletOIOUlls011heQIWlctOIColumll,a In
<br />IfltlOllltll011heRecorderOl [}!ellsoltheDI~ttlcllltColumDla II
<br />lilt property SUDICCI " lflllltel'l IS Sllualell In ln~ OI-,1I,Cl 01
<br />:clumbla
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<br />:::I ' B DEe lO All 9 33
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<br />11(7"""~~t~
<br />"/"& = '=>
<br />R~G, or DEFOS ~
<br />
<br />121 81M 01 Property SubJtCI To lien. For pllrpO.1I of SICTltl'ry r~ClI\l1d wrItten InlDrmltJO~ mlMlr
<br />parlllrlpht(1)lndl~I,lIroperlYlhallbellttmedlobetltullld. pretcrlbtd In rallu!tUllhl lnued by lhi Stcntlry)
<br />[AI Real PlllPltly .In Ihe cue of rnl prtlptrty, I1I1I concemlnglch.llhgelnthelnplytr'trtsldlnu,lIlnollCl
<br />phYIIC.1lloeallon;llr 01 tllch Illn t. 1110 Wed Il'l alltorlllntllwllhSllbucllon If} In
<br />(B) Personal Properly. In Ih' tIH 01 ptlrtonll prllptrty, thI 5111e In whIch tuch ruldttICIII localld,
<br />.hllhlr langlbl, llr inllnlllbll, at lht rnldtnct III 1M
<br />Wpayerlllhetlmtlhenlll!Q1alllenllllled,
<br />For purpatu 01 plflllraph 12ltBI,theruldenuol Icorporatlon
<br />or plrtnerlhlp shall b, dumld 10 be lhl pllCI al which Ihl
<br />prlnclpllu:etulluofllceolthtbuSlhtulslocalld,lndll'll
<br />residence 01 a lupay" "'~llse rlllldenClll! wllhoullha Unlled
<br />StattlshaHbtdllllmtcltllbtlnlhtlDlllrlclolColumbl1
<br />(ll Fcrm . The lorm and conlenl ot th' nollCl
<br />refuted 10 in sllbsectJol1 (al shall beprescrlbtd by 1111
<br />Secreary, Such nlllica sllall be valid nolWl\hsl'rMling any
<br />olher provJslon ol lallll regarllll1glhe lorm or cenlanl ot I
<br />nollca ol lien,
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<br />Not.: See section 6323(bJ for protection for
<br />certain Interests even though notice of lien
<br />Imposed by secllon 6321 is med wllh respect
<br />to:
<br />
<br />1. Securilln
<br />2- Molorvthitlu
<br />J, I'tflcnalpropeftypurthUedllrelllt
<br />~ I'lIrscnl1llropertypurtI\J.sedll1CUUllnlt
<br />5 PllrscnalproptlrtyllJbJecttcllOIlD.lsusoryltan
<br />6 Rnl properly 1111: ,nll Sp'cIIIISlaumanl Uans
<br />7. Rnldentl.lpropeftysubjectlolmechanlc's
<br />IlentcrCtrllinrellllrslndlmprtlvemenlS
<br />8 Attorney-sllens
<br />9 Certlinlnsurantecontlacls
<br />10 PasSbook lOins
<br />
<br />Ill) Reflllng Of Notice. - For PUrpOleS otlhll
<br />seCllon.
<br />llj General Rule. - Unless nllllCll 01 lien 15 rellled In
<br />Ihe manner prescribed In parallraph 12J durlhglhe requirell
<br />reflhnllperiod,suchnollceolllenShallbelreatellaslHedonlh,
<br />dalean'whiChllisllledlrnaccordance.llhsubsecllonl!llaller
<br />theuplrat!cnof5uchrelll!nllpenoll
<br />121 Place For Filing. - A nollce ot IlIn rehlell
<br />dunnglheltqlllrtllrellllngpenollsllilllliflerrecllvaonly-
<br />IAll!-
<br />/II 5uchnollCtolllenlllthl!dlnllleelllcelnwhichlhe
<br />p/lo'nollceolhenwashled,and
<br />IlI/lhlllecueolrealprllllerly,lhelactotrehllngls
<br />enterea and recorded rnan Inde. to Iheul!nlreOltlllldby
<br />~ubsecllen (II I.). ..nll
<br />,Bi 111 any Cise In IIIIIIICIl !lJlIa~5 or rnorepuor to !nellale
<br />ora Ithhngol notice 01 htn ltndCl SltbOarlgraplllA),lhll
<br />
<br />l
<br />
<br />Entered liS Ooc:ument tD..
<br />
<br />88- 1 0 6 8 5 1
<br />Gr~ntor p
<br />GriHI!eol~ =
<br />NUmerfcal :nz., ,
<br />TATE O~SI(A)
<br />OUNTY OF HALL .) 55
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<br />(31 Roqulnd R.IiUng P.riod. - " ~. ""
<br />ollnynollctollltn,lhlllrm"rellulttdrtlnlngptrlod~m"ns.
<br />fA)lh.lll'lll'-Y'lrptliodtndiIlOJOdlYllllIrlhtllplflUon
<br />016~tlrllll"lhedal.ollh'WlIsmlnlollh.tu,and
<br />(H) Iheone-yearpttlodendlngwtlllthlupltltlonoffiyelrs
<br />anarthaCIOStollheprectdlnllrequlledrellUllOperlodlor
<br />suchnollClolllen
<br />
<br />Sec. 6325. Release Of Lien Or
<br />Discharge Of Property.
<br />(I) R.II... Of Lien. - SullltCI 10 tuch
<br />flgulilllonsUlha5tcltllrymaYPfttCllbe,lhtSectallryshlll
<br />ISJut a ctIrttllClte ol"leua 01 any Uen Imposedwllhflspec1to
<br />Iny tnllrnll revenue In notlll,rlhanlJdaYSillterlhtdlyor
<br />which.
<br />(1)llabiUlySaUsfledorUnenlarclllllt.Th,S,cflllrt
<br />nndSlhllllhellabllJlytorlhtlmOllhlUSlSS!d,togetherwlthu
<br />Inllrulln tupecl Ihef1ot, hn betn tully satisfied Ot l;u
<br />becom"llllllyunenlorcaable;or
<br />I2J BonllAcctpIBd-ThefllslumlthtdtolhISlCrllIty.nd
<br />ICC'PI.dbylllmlbondIIlIIIICOtldJllaneduponthIPlym,nllll
<br />Ihe ImounllSscssed, lalltlher wtlh IU Inlll1111n ItJPICl
<br />lheteol, wlllltn Ilia 11ml p/Ucrlbed by I.w (Includlnlllny
<br />ulenslon of such limel. anlllhillJ5lnaCCotlllntll wllh~ueh
<br />rlllulrtmenlJrtlaUnlllDltlmS,CQnalUonl,anlllormoflhe!:ianll
<br />and surelies Ihelton, as may bespetlhellcyslIChftllulallllns.
<br />
<br />Sec, 6103. Confidentiality and Dis-
<br />closure of Returns and Return In-
<br />formation.
<br />('I Dllclolure 01 Certain R.lum..nd
<br />R.lum Inlonn.Uon For Tn Admlnlllrotion
<br />Purpoln, -
<br />
<br />12) nlSCIOsltl~otamoyntol OYlstandlnghen .trinomeal
<br />II!nllasbtenhlellllurSUim 10 seCllo~6J2311\ In~amountorlne
<br />olllSlilnllrnllobhgallonSlClIredOysuCfllltnmayoellllclosedto
<br />anYPtlsonwllalllrnlShessallslaclorywnltenevllIenCllhllhe
<br />1111 a IIllfll In IlIe propetly lubJeCI 10 sucll lien or lnltnds 10
<br />obllmlllllnI1M5~CnDro~rty
<br />
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