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<br />Example From infemN Reffentu Code
<br />Sec. 6321. Lien For Taxes.
<br />It any person Pattie to pay any tax neglects er reruns to
<br />pay the soma after demand, the amount lincluding any inter -
<br />wL additlonai amount, @Milan to tax. or aseeaeable penally.
<br />tMHM with sy watt thst may accnw In addRron "to ofo)
<br />shell be e IIM M 1. of fed UMbd $lain upon all properly
<br />and Hghte to properly, wlweer raw or personal, belonging
<br />ro sum person.
<br />Sec. 6322. Period Of Lien.
<br />Unless another date is specifically fixed by law, the lion
<br />lmpoaad by Section 6321 shill arise at the time fed assessment
<br />If mode and shall continue until the libliny for the amount M
<br />asserted (or a judgment against de taxpayer arising out at
<br />such liability) is satisfied or becomes unenircooble by reason
<br />of lapw -f time
<br />Sec. 6323. Validity and Priority Against
<br />Certain Persons.
<br />la) Purchaser:, Holders Of $tacit', In-
<br />bMb, MnhWAcs Uelfon, And JudOMM
<br />Llen Creditors. —The pan imposed by section mi shelf
<br />sew to valid as against any purehasor, holder of a security
<br />""at, mecher".5 ushor, or woment bed creditor unto entice
<br />thereof which moste the rpuinments of subsection In has
<br />bow fited by the secretary.
<br />Ill Plea For Filling Nodes; Form. —
<br />(1) Place For Filing - The notice referred to in sub
<br />'scow' Is) shall be hid -
<br />(A) Under state caws
<br />M
<br />I i 1 Raw Property - the case of real property, in one
<br />office within the State (at the county, or other govemmwW
<br />subdivision), "HsignwM by the laws of such State. in
<br />which Me property subject TO if* Iran is sduaf ed, and
<br />Iii) Personal Properly - M the Cost Of personal
<br />property. whether "gale or mtenglblo, in ON office
<br />within Me state to. the county. or other governmental
<br />suwivisrohi, as designated by Me laws of such State,
<br />m which the Ompary subrect to the lien is situated.
<br />Of
<br />IBI With Clsre 01 District Coup - In me once Of the clerk of
<br />the United Staffs district court for the judmni district in which
<br />iM property Sublecl to teen n 5114tfdr wr."'Mf the State has
<br />"May low ac4glesn are office wh:on melts the requi'c Tents Of
<br />wbparabrap iAi m
<br />ICI WHO Recorder Of Dads Of The O,sinct Of Coiun:ma In
<br />tN offinM IN opews Rder of p of the r.W
<br />Dmv i0 Of ..Wa n
<br />the property Subject to the inn :s shunted .^ Ise D:sh ct III
<br />0 Snug of Property Subject To Lin • For Porpofea of
<br />paragraphs (t) and (H, property shall be deemed to be Situated -
<br />(A) Real Property - M the Can of real property, at Its
<br />"lost icauw: or
<br />(e) Personal Property - M the cue at personal property,
<br />whether tangible or intangible, at the mldetia of the
<br />taxpayer w the time axe notice of tin Is hold.
<br />For purposes at Parpreph (21(6). eel raddemw of a cmp nom
<br />x partnership shell be die med to be the place of which the
<br />principal exIman am= of the business to seated, wig fie
<br />residents of a taxpeyer whose reside is wltlqul the t1Mted
<br />Stable shell be deemed to be In the Dtebkt of CohuMa.
<br />(3) Form - The form and content of the mflop
<br />referred to in Iubsectton (a) Intel be prescribed by tie
<br />Secretary Such mttts chap be valid notwithstanding any
<br />other provision of law regarding the form or cannant of a
<br />notice at hen
<br />NOW. See section 6323(b) tar protection for
<br />certain interests even though notice of lien
<br />imposed by section 6321 is filed with respect
<br />to:
<br />1 securities
<br />2. Motar vehicles
<br />3. Persons l property purchased of retail
<br />t personal property purcnessd in tuual $aloe
<br />5 Personal property subjected to pons y lien
<br />e. Rest property in and special assessment Inns
<br />7 Residential property subject to a mechanic's
<br />caw ism cartoon rea In and imprpwmems
<br />6. AnormWs mm
<br />9 Certain InWrents tOnlrac?!
<br />t0 Pafehook loans
<br />(W Refilling Of Notice. — For purposes at this
<br />so iron
<br />m General RUTS. — Unless notice al lion is ref led in
<br />the manner prescribe4 In paragraph (2) during the required
<br />Willing period, such notice Milan shall be veiled as filed on the
<br />date oft which it is filed fin accordance with gubsection (M after
<br />Me exorntim of such ref lmg period
<br />l2! Place For Filiffg. — A notice of inn fettled
<br />4uring the required rebiing Period $full be effective only -
<br />+A) d-
<br />i d such notice of lien is rehfed m the office ,n which the
<br />prior cohce of lien was ;pied_ and
<br />(il) In Ins case of real property. the fact ct relaxing is
<br />entered and recorded in an ,Mss to the extern regwred by
<br />sebsecbon Ifi A), and
<br />lei in any case in which. 90 cars or more ono• to the date
<br />of a let, ism of notice of hen male, sub",aprapb (AL Me
<br />L.
<br />4
<br />Secretary received written Information (in the merarw
<br />proscribed in regulaflotls Issued by the Secretary)
<br />concerning a change in the taxpayer's residents, It a wtice
<br />of such Pars is also filed M acaoMants with subaeeUOn (f) M
<br />the State in which such fasidents is located.
<br />m Required Re" Mnp Period. — i the CAN
<br />of any notice of Pion, the term Yewired »riling period- mum -
<br />(A) the one-year period ending 30 days after the expiration
<br />of 6 years after the data of the neoeament of the tax. and
<br />(B) ten ona-ysor Wait ending with the expiraupnollyears
<br />after the clan of the pxapding required refliing period for
<br />ouch notice of lion. -
<br />Sec. 6325. Release Of Lien Or
<br />Discharge Of Property.
<br />(a) Allow Of Lien. — subject to such
<br />regulations as the Secretary may prescribe, the Secretary shall
<br />issue is certificate of release of any Ilan imposed with respect to
<br />any Internal revenue tax not later than 30 days after caw day on
<br />which -
<br />(t) Liability satisfied or Unenforceable - The Secretary
<br />finds Inca lone liability for the amount nseaaed. together with all
<br />interest in respect thereof, has been fully satisfied or has
<br />become ledwly unuforceabic or
<br />(2) Bond Accepted - There is furnished to the Secretary and
<br />accepted by him a bond that is conditioned upon the payment of
<br />the amount asnssed, together with all Interest in respect
<br />thereat, within the time proscribed by law (Including any
<br />extension of such time), and that is in accordance with such
<br />toquimm�i relating to terms, conditions, and form of the bond
<br />and axretas thereon, as may be specified by such regulations.
<br />Sec. 6103. Confidentiality and Dis-
<br />closure of Returns and Return In-
<br />formation.
<br />fit) Disclosure of Certaln Returns and
<br />pR.etturn Information For Tax Administration
<br />x w. O"L —
<br />(2) Disclosure of amount of outstanding lien . If a notice al
<br />hen has been filed pursuant to sechon 632316, the amount of the
<br />outalandmg obligation secured by such hen may be dimlosed to
<br />any person wno furnishes satisfactory wrihen evidence that he
<br />seas a right w the property subject to such Inn or intends to
<br />obtain alight in such property
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<br />Example From infemN Reffentu Code
<br />Sec. 6321. Lien For Taxes.
<br />It any person Pattie to pay any tax neglects er reruns to
<br />pay the soma after demand, the amount lincluding any inter -
<br />wL additlonai amount, @Milan to tax. or aseeaeable penally.
<br />tMHM with sy watt thst may accnw In addRron "to ofo)
<br />shell be e IIM M 1. of fed UMbd $lain upon all properly
<br />and Hghte to properly, wlweer raw or personal, belonging
<br />ro sum person.
<br />Sec. 6322. Period Of Lien.
<br />Unless another date is specifically fixed by law, the lion
<br />lmpoaad by Section 6321 shill arise at the time fed assessment
<br />If mode and shall continue until the libliny for the amount M
<br />asserted (or a judgment against de taxpayer arising out at
<br />such liability) is satisfied or becomes unenircooble by reason
<br />of lapw -f time
<br />Sec. 6323. Validity and Priority Against
<br />Certain Persons.
<br />la) Purchaser:, Holders Of $tacit', In-
<br />bMb, MnhWAcs Uelfon, And JudOMM
<br />Llen Creditors. —The pan imposed by section mi shelf
<br />sew to valid as against any purehasor, holder of a security
<br />""at, mecher".5 ushor, or woment bed creditor unto entice
<br />thereof which moste the rpuinments of subsection In has
<br />bow fited by the secretary.
<br />Ill Plea For Filling Nodes; Form. —
<br />(1) Place For Filing - The notice referred to in sub
<br />'scow' Is) shall be hid -
<br />(A) Under state caws
<br />M
<br />I i 1 Raw Property - the case of real property, in one
<br />office within the State (at the county, or other govemmwW
<br />subdivision), "HsignwM by the laws of such State. in
<br />which Me property subject TO if* Iran is sduaf ed, and
<br />Iii) Personal Properly - M the Cost Of personal
<br />property. whether "gale or mtenglblo, in ON office
<br />within Me state to. the county. or other governmental
<br />suwivisrohi, as designated by Me laws of such State,
<br />m which the Ompary subrect to the lien is situated.
<br />Of
<br />IBI With Clsre 01 District Coup - In me once Of the clerk of
<br />the United Staffs district court for the judmni district in which
<br />iM property Sublecl to teen n 5114tfdr wr."'Mf the State has
<br />"May low ac4glesn are office wh:on melts the requi'c Tents Of
<br />wbparabrap iAi m
<br />ICI WHO Recorder Of Dads Of The O,sinct Of Coiun:ma In
<br />tN offinM IN opews Rder of p of the r.W
<br />Dmv i0 Of ..Wa n
<br />the property Subject to the inn :s shunted .^ Ise D:sh ct III
<br />0 Snug of Property Subject To Lin • For Porpofea of
<br />paragraphs (t) and (H, property shall be deemed to be Situated -
<br />(A) Real Property - M the Can of real property, at Its
<br />"lost icauw: or
<br />(e) Personal Property - M the cue at personal property,
<br />whether tangible or intangible, at the mldetia of the
<br />taxpayer w the time axe notice of tin Is hold.
<br />For purposes at Parpreph (21(6). eel raddemw of a cmp nom
<br />x partnership shell be die med to be the place of which the
<br />principal exIman am= of the business to seated, wig fie
<br />residents of a taxpeyer whose reside is wltlqul the t1Mted
<br />Stable shell be deemed to be In the Dtebkt of CohuMa.
<br />(3) Form - The form and content of the mflop
<br />referred to in Iubsectton (a) Intel be prescribed by tie
<br />Secretary Such mttts chap be valid notwithstanding any
<br />other provision of law regarding the form or cannant of a
<br />notice at hen
<br />NOW. See section 6323(b) tar protection for
<br />certain interests even though notice of lien
<br />imposed by section 6321 is filed with respect
<br />to:
<br />1 securities
<br />2. Motar vehicles
<br />3. Persons l property purchased of retail
<br />t personal property purcnessd in tuual $aloe
<br />5 Personal property subjected to pons y lien
<br />e. Rest property in and special assessment Inns
<br />7 Residential property subject to a mechanic's
<br />caw ism cartoon rea In and imprpwmems
<br />6. AnormWs mm
<br />9 Certain InWrents tOnlrac?!
<br />t0 Pafehook loans
<br />(W Refilling Of Notice. — For purposes at this
<br />so iron
<br />m General RUTS. — Unless notice al lion is ref led in
<br />the manner prescribe4 In paragraph (2) during the required
<br />Willing period, such notice Milan shall be veiled as filed on the
<br />date oft which it is filed fin accordance with gubsection (M after
<br />Me exorntim of such ref lmg period
<br />l2! Place For Filiffg. — A notice of inn fettled
<br />4uring the required rebiing Period $full be effective only -
<br />+A) d-
<br />i d such notice of lien is rehfed m the office ,n which the
<br />prior cohce of lien was ;pied_ and
<br />(il) In Ins case of real property. the fact ct relaxing is
<br />entered and recorded in an ,Mss to the extern regwred by
<br />sebsecbon Ifi A), and
<br />lei in any case in which. 90 cars or more ono• to the date
<br />of a let, ism of notice of hen male, sub",aprapb (AL Me
<br />L.
<br />4
<br />Secretary received written Information (in the merarw
<br />proscribed in regulaflotls Issued by the Secretary)
<br />concerning a change in the taxpayer's residents, It a wtice
<br />of such Pars is also filed M acaoMants with subaeeUOn (f) M
<br />the State in which such fasidents is located.
<br />m Required Re" Mnp Period. — i the CAN
<br />of any notice of Pion, the term Yewired »riling period- mum -
<br />(A) the one-year period ending 30 days after the expiration
<br />of 6 years after the data of the neoeament of the tax. and
<br />(B) ten ona-ysor Wait ending with the expiraupnollyears
<br />after the clan of the pxapding required refliing period for
<br />ouch notice of lion. -
<br />Sec. 6325. Release Of Lien Or
<br />Discharge Of Property.
<br />(a) Allow Of Lien. — subject to such
<br />regulations as the Secretary may prescribe, the Secretary shall
<br />issue is certificate of release of any Ilan imposed with respect to
<br />any Internal revenue tax not later than 30 days after caw day on
<br />which -
<br />(t) Liability satisfied or Unenforceable - The Secretary
<br />finds Inca lone liability for the amount nseaaed. together with all
<br />interest in respect thereof, has been fully satisfied or has
<br />become ledwly unuforceabic or
<br />(2) Bond Accepted - There is furnished to the Secretary and
<br />accepted by him a bond that is conditioned upon the payment of
<br />the amount asnssed, together with all Interest in respect
<br />thereat, within the time proscribed by law (Including any
<br />extension of such time), and that is in accordance with such
<br />toquimm�i relating to terms, conditions, and form of the bond
<br />and axretas thereon, as may be specified by such regulations.
<br />Sec. 6103. Confidentiality and Dis-
<br />closure of Returns and Return In-
<br />formation.
<br />fit) Disclosure of Certaln Returns and
<br />pR.etturn Information For Tax Administration
<br />x w. O"L —
<br />(2) Disclosure of amount of outstanding lien . If a notice al
<br />hen has been filed pursuant to sechon 632316, the amount of the
<br />outalandmg obligation secured by such hen may be dimlosed to
<br />any person wno furnishes satisfactory wrihen evidence that he
<br />seas a right w the property subject to such Inn or intends to
<br />obtain alight in such property
<br />�I
<br />
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