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<br />E1C1fJ1I1 From Inlemel Rennue Code
<br />
<br />Sec. 6321. Lien For Taxes.
<br />
<br />lI.ny perlan lilble to pay Iny lax nDlllect5 Dr taluses 10
<br />'plylll.uml.ftltdlmlncl,llle.mounlllncludinll.nYlllUr.
<br />ntildllllionalamounllllllUlonlDl.u..orUSlUabl.PlrWty,
<br />IDClttllrwllhlnYCllJtJthltllllYICCI'UlI in IddJllonlllerItD)
<br />_hall be I Hln In r'YDrO! lhe United Stiles upon aU propeny
<br />.fIll r11llltlla praPlrty, wtIIther rnI Dr perun,l. btllonlling
<br />IOlucllpelllDn.
<br />
<br />See, 6322, Period Of Lien.
<br />
<br />Unlas 'Relhlr dltllII IptCllically lixel! by law, the lien
<br />impalll! by Sldlen DZ1 llIlll,rise It tht llmelhl ullum.nl
<br />ilmlde.ndSIl.UccnlinuelllltilthtlilbUltylorlheamountso
<br />unlHlllor.judQmlnt'lllinslthIWIIIYlt.rilll\Voutlll
<br />luchltablUfyjil..llsfiellorbllcamauflInlorceablebyreuon
<br />01 IIpa 01 lime.
<br />
<br />Sec, 6323. Validity and Priority Against
<br />Certain Persons.
<br />,.) Purcllae(., Holden 01 Security In-
<br />'.mll, M.....nlc'. Ulnoll, And Judgment
<br />Utn CrtdltDI'I. - The lie" impond by SlcUcn6J21 shill
<br />not III Vllld Ullllln"lhy purcllllll,holllllrol I ucurlly
<br />Inllrall,mll:hlnlc's lI.not, Dr ludllmlnl Hen Cl1Idltor untll notlCI
<br />Ihtraol which mills 1M requiremlnt5 ofsubseelion II} his
<br />bttnlUtdDytheSlCflllry
<br />
<br />lij PI... For Filing Notice; FDrm,-
<br />
<br />(tJPlleeForFlIinll.lhenoIIUTelerredloinsu!r
<br />IlIClionll,st!allbtlllled.
<br />IAI Under511lfJ L.lws
<br />III RnIPrtlplrty.lnthecaseolrulprllPer1y,lhOn!
<br />oftlce wlmin Ihe 511111 {orthe counly, or Olhllllovemmenlil
<br />sulllllvlsionl,upnlgllltlllllythellll'$olluenStltll,ln
<br />which the ptDl'llf'ty subjett to thll lien IS situaled; ahll
<br />/ilJPeTSlInal Ptoperty .In the case 01 persllnal
<br />plOperty, whllhlt tanglb:e or mtanlllble, IIllll1ll olllu
<br />within the Slalll (Ol the county. Dr other 1I11~ernmllntal
<br />luIlllIV;llnn), as llesil/lIatd by llle laws Dr such Stll~
<br />In which lhe property SUDl~cl 10 lhe hen IS situated
<br />"
<br />IB) Wlt/lClelkOlDisITIC1Cour\.lnlhtolllctolltlttlerkol
<br />theUnllellStllnlllslllclcounlorlhelurllcllllrllSlucllnwhlch
<br />Ihlproperlysulllltllohenlssltualed,wllel1llverlhlSlatehas
<br />nclbylawlleslllnaltdonecllicewhlchmeelSlllerequII,mer.lso!
<br />S.lbparallTillh tAl. or
<br />leI Willi Aeroroer 01 Deells 01 The OIS1flel 01 l:olumo,. In
<br />tlleO"lttlllltheAecorrlerofDeellsllllheDI~lrrClOIColumOla If
<br />Iht properly SUOlee' \) ln~ hen IS Sllu.ill~d In III" Ii. .thel 01
<br />~clumblil
<br />
<br />~
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<br />..
<br />
<br /> 1
<br />z
<br />0 z
<br />- a; ",cn
<br />C:;' ~r = 0.... ?
<br />CD = c::> C
<br />z....
<br /> rn .....m a ...
<br />0 ..., i "
<br />- "" i:;:: I
<br /> '"
<br />-t ::> II ""z i
<br />III ~f :em :: ~
<br />)C "'" >'"
<br />::r r-:::o ~!t;JC')
<br />r- a; r-~~I~ r
<br />Ii' :.n ~~f C/$
<br />::I - i
<br /> co
<br /> a
<br /> ~cl
<br />
<br />!"-
<br />~ !t
<br />
<br />f21 SltulOl Property Subject To lien - for purposa 01
<br />plrlllraptg[lllnrl,.4'.propenyshll1bfrdeemerllDbleltuaWl-
<br />fAI Rell Pml'llny, In IIle au of real prOlllrty. It 1m
<br />physlcallocalion:or
<br />tBIPel1onllf'roperty-lnthlcauolfllrlonalpru(lllrty,
<br />whelher langllll. Dr Inllnglbll. 111ttI rellrlenCl 01 thI
<br />lupayer It the Ilmlthe notice 01 lien II 111Id.
<br />FotpurpllSU olOlrJllflllh(2) {B),lhlruldenCloflcorpoTlllon
<br />Qr partnel1hlp Shill be rleemtd lobe llle pllClltwtlichttll
<br />princlpalellcullvl ofllCl 01 the lIuslntlu II lDC1Ied,lnlI thlI
<br />ftsidanCllol I laxpayer whDU relldence II wllhout 1111 UnllId
<br />SlItulhall bld6lmdtobl In till Dlllflel of Columbia.
<br />(31 Form - ThI IDrm Inll conlnl 01 Ihe natlCl
<br />relarnd 10 In .ubslcllan Ill) Ihlll ba p:ralcrlbed by thI
<br />Stcrelary. SllCb.nollar Bhlll bllIIlId nolwlllllllndJnlllny
<br />olher provision III law fIIIlrdlnllllle lorm or conllnl ola
<br />noUClIolllon.
<br />
<br />Nate: See section 6323(b) for protection for
<br />certain interests even though notice of lien
<br />imposed by section 6321 Is filed with respect
<br />to:
<br />
<br />SacurlUu
<br />MolorYlhlcles
<br />PlrTlOnllproPtrtYPulehludltlltlU
<br />Ptnlonllproptrtypun:hu.dlnclluIIUlt
<br />PenlOnllpl1lptrtYlubJletllltopoluSlorylltn
<br />RlllploplnytlJlndlPftlllUlnsm,nll1ln&
<br />Ruidenllll llropertYlub/lct 10 I mlenenle's
<br />IlenlOfttrtllnrelllllllndlmprovem,nt5
<br />B Allom~tlllenl
<br />9 l:enllnmSuranceconlraelS
<br />10 Passbook lOins
<br />
<br />[Ill Retlllng Of Natlce, - For PUTPOSes 01 11111
<br />seCllon.
<br />
<br />[1) General Rule. - Unless notice DIllen Is rllIlld In
<br />Ihe manner pruellllllll rn plragTaph (2) llurrnlltne reClulrad
<br />,~li!rnllllelloo. suth nallceo! lien snail betrealellullllll onlhe
<br />llale0l1wt\lenII15111ellllnaCl:0Irlaneewllhsubs~cllDnU)laIIllT
<br />ltleuprr.Ulcno!sucnlthlrngpell::lll
<br />
<br />IZI Place Far FIling. - A nollce of IItn r~lIled
<br />llullnlllhtreQurltllreUllllllpttlOllshallbeelleCllveonly
<br />IAIII.
<br />III suthnollctollrtnIS'Illledlnlheol!leelhwlllclllh
<br />prlor nollee o! hen was riled. and
<br />ftllrnlnecastotrealprCllerty.theIHcl01rehlllll/ls
<br />en1ered and recordtll III an IIIdtJ lattleeJllmt'eoulltllllV
<br />~u1l5ecllbn !II I~l anll
<br />181 tl\an~ east on whlen !I011aVs or more pliO' 10 thtrlale
<br />ot a re!lhn\l 01 nollee 01 hen Unller subparallfaph IAI lht
<br />
<br />Secmary TICIlnd wrItlIn Informatlon pn thI IIIIllIlIf
<br />pmct1b1l1 In f'IIjtu1Il.Ions IuuId tr)' !hi SImIlry)
<br />Clll'lClrTllng a dtarI;a in 1tII tupayI(11'IISIdelx:e.1f a I'IIlIlIll
<br />Dlluclttilnilllloflllll~lCtDrdanot.1U1IUt1UctlDn(1)1n
<br />U.StaIIln wftIctt IUCtI fIIillara IIIoc:md.
<br />
<br />(J) RequlM IIeIlllng Pmlod. - " ... _
<br />olln,/natlclofllart.thltIn1I"nlquIIWlln11Jlngperlot"lIIURI-
<br />(AlltItone-yurparitllllllding :IIdlVl II!tt thI..qaIratIGh
<br />ole )'fIB anar1hl.w.oftt.l!SlIISmento1thttu,ml
<br />(SI Ih8 cne-yurperlod t:nlllngwltlltl'llupllWoltl:Hlolayura
<br />.ttarthldDDDllhlpllClldlng1'lQulmlreflllng~llllfoT
<br />luchnllticlo1ltm.
<br />
<br />See, 6325, Release 01 Lien Or
<br />Discharge Of Property_
<br />I~ R..... 01 Uen. - SUb/'" to .""
<br />tIiIulalioll$ as Ihe Sel:re:tuy may pnscribI. me StcrI1ary mah
<br />!sSUI I Clr1l1leale of ralm.ollny llin lmpolllllwllh mpecrta
<br />anytnlemalllVlnUlWnOllllttthln30daplfterthec!tyof
<br />wlticlt.
<br />(tl lilbllll,/ Slllslletl Dr Unenforcubll - ThI Staltalt
<br />Ilndlltlat Ille liability 10rtheamoWlllUmlf1, IlfllltheTwlth ail
<br />Interell In IISpatt Ih!ml. he bun lully satllfilll Dr ~.u
<br />ber:cllTIIltlllllyulIlInlom:abl,;oT
<br />121 BanrlAccaptlrl.ThlrellfumlSMlllDlh1SlCl1l1rylllll
<br />I~pl.d lIyhlm .lIond Ihllls Cllndlllontllupllntl'll plymtntol
<br />the amount I!Isunll, tDgether with 111 Intlru1 In 11I1P1l:1
<br />thereof. wilhln thl time prescribed by Ilw llndWllng Iny
<br />exllnslonol such tlmel, aRlllhalls!n.tcorrlllU:lwlthauch
<br />requiraments relaUnlllo Il!rms. alnllltloll!, Indform DIme Dllnd
<br />anllsurelleslhet!OR.asmeybs5plCiriedllysuchftIlUllllons
<br />
<br />Sec. 6103. Confidentiality and Dis-
<br />closure of Returns and Return In-
<br />formation.
<br />I" DllCloeu,. 01 Cerllln Relume end
<br />Retum Inform.tlon For Tu Admlnlllrellon
<br />PurpoHL -
<br />
<br />lZl DISClosureotilmounlclOulstilndlll\lllen lTan01tetOl
<br />hen has beanllled pursuanllcseCllon632Jlr, !n~amounTOll1'lt
<br />OUl5landlnll obllllatlOn secu'~o 1I~ SLlCR rren m.~ be ll'SCIOSll'C 10
<br />anyptrsonwholurmshtS&allslactorywnnenevloencatltlthe
<br />hilS a IIl1l1t III the plopeny sublec:ttll SUCh Illn or IIIlenllsto
<br />oblalll anl/nl In 5aellprDpert~
<br />
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