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M t,+ lit ExcerpM From InWfW Rewnw Code Sec. 8321. Lien For Taxes. If my pe o IWI@ to pay ay in rweNcts or refases to M to sores MW "Mend, to amount (Including any I11Mr. she. amount, agar to net, a aaesabh West tuff w wltr ashy no so " aeerne fn st n them) Am he a hen M haw M to *AM sma upon All properly ate rwft to ple"If wttataa rW or personal, Worldling to each pert. Sec. 8322. Perms Of Lien. Innetl eater dM is OWftrDy Nod by low. the I" kM-W by aeeWt em San she M tee time the aesM.M to net WW eat CWWM lints the Itabifily for the amount so nomad (a a ludpmen ner t loa the Wpaya arising out of such t hy) h s&WW or becahea unileraaabh by reason M of the. Sec. 6323. Validity and Priority Against Certain Persons. (a) PurdoWs, Helder{ Of Segrrt en- bneMe IAedank'e Llenors, And Judgrneld Lien C edWris. — The lien Imposed by onion w shelf flu he vMd a season MY purchaser. bolder of a security WfttM. r4W* d a Inner, Of pndgmam Ices creditor untg notice tarot w r man the roeuuements of subsection 1p has bee Nod by the seenaary. in Men For Fdng Nnillp ; Fol m.- (1) %ace For Filing - The note rstarted to m sub - Section (a) go be filed - (A) Under Stan Laws (i) Run Property - In the case of real property, in one Office within the State lot the county, or Omar governmental subdkrrada); as designated by the taws of such State, in which to property sub)ect to the lien is situated: and (it) Personal Property - M the use of personal property. whether tangible or nttangitih, in one office within the State (or the county, or other governmental Subdivision), as designated by the laws or such State. In which the property subect to the lion is situated. w (a) WO Clark Of District Court - in the office of the Clark of the UMted State district court for the judicial district m which rty s the propeubject to lien is situated. whenever the State has net bylaw ws"Vinf orre office which meats the requirements of rsoraph IA), or (c) With Recorder Of Dcess Of Trio District or Columb a In thew of the flecwdw of Dens of the lust n;I of columbra. I the preeerty Supplier to the lien is situated n the D or,c, of Hi IL III SL Entered nR Dortime+nt No, 7--4 1 jl;???9 (;ranter � „,.e,� Z ;; Mee wor (r) No of Pro” SubJew To Lien - For papreo of paragraphs (1) and (e). property Mall be dared to be situated W NO Pro" - In to cue of rW pro". all He Phil" I ; or (e) Personal Iho"M - In to cue of personal frroMrty, whether tafMM of Intangible. M the rwldMw of the W"Yer at to trace to fate of Item Is fFted. For wpoaaMperaBrsoMM.the soft Macorp"sftn of parbet rMM shelf be Named to be the pig M which the fxNhcipal aacuta offs M to buahaa Is WOW, @W tee raaldence of a taxpsya whose residence is widaut the United Sane Shan be deemed to be In the District of Columbia. - (g Form , 'The form ant comet of the moth faf" to In sulnerl (a) Man be prescribed by the Secretary. Such notice Shad be valid notwithstanding any other provision of law regarding the form or content of a nolite of lien Note: See section 6323(b) for protection for certain interests even though notice of lien imposed by section 6321 Is filed with respect to: 1. Securities 2. Mote, vehicles 3. Pam" property purchased M retail a. Paanal property purchased In casual site 5. Pwanal property subjected to possessory lien 5. Rai property tax and special nossment liens 7. Residential property Suspect to a mechanic's lien for content repairs and improvements E. Attorney's liens 9 certain rnsurance contracts 10. Passbook loans lol Refilling Of Nofte. — For purposes of this section - (1) Genera Rude. — Unless notice of lien is retired in the manner prescribed in paragraph (2) during the required railing period. such notice of lien Shelf beiruted as filed on the date onwhich it is filed (in accordance with subsection rt)) artier Me expiration of such Ill period (2) PMa For Filling. — A notice of hen retied during the required retiling period Mail be erfamvs only ,A I 11) such notice 01 lion is refried in the office in which the prior notice of lien was filed, and or in the case of real property, the tact of reining is entered and recorded in an index to the extent requred by subsecto it, le), and B) in any case :n which. 90 days or mare P,� to too date of a retiling of notice of hen under suoparagrapn (A), the In a �i 1 Ul Sew" raged wntleh hMormatlpt (in the mama prescribed In regulations MM by to Secretatyl conces" a chattel M the un wars residence. R a now of NO ON to Ma flte0 M ttceadace well wbadthn (0 In to etete In which ash r"Wm Is lowed. M red Peeled. — in the can M any notice M hers. the Wm "mgtdmd feelbM period" mane - (A) the ore -yor period in" SD days afar the expiration of a Yuri ofer the data of to seesament M der tax, and (e) theory -Year period ending with the expiration ofeyum after the cilia of me preach rpulted NM" Pefiell for such noticifeallM. Sec. 6325. Release Of Lien Or Of Of Property. (a) ReleYe Of Len. — SfiW to such regulation as the Secretary may prescribe, the Secretary shall Issue a certificate of release of any Ilen Imposed with respect to any internal revenue sex nor teW than 30 days attar the day on which - (tl Liability Satisfied or Unerdorcesble - The Secretary finds that the liability for the amount &NN%l together with all Interest In respect thereof. has been fully Satisfied or has become hgafly uranforoSabir, or (2) Bona Accepted - Then Is furnished to the Secretary and accepted by him a bond that is conditioned upon the payment of the amount aaaed, together with all Interest In respect thersof, within to time prescribed by law (including any extension of such lime). and that it in accordance with such requirements relating to terms. conditions, and form of the bond and sureties thereon, as may be specified by such regulations. Sec. 6103. Confidentiality and Dis- closure of Returns and Return In- formation. (k) DilwWw re of Certain Returns and Ratum IMormatlon For Tax Adminlstration PUMOM. — (2) Disclosure of amount of outstanding lion. -If a notice at lien has been filed pursuant to section M231f), the amount of the outstanding obligation secured by such lien may be disclosed to any person wno furnishes satisfactory written evidence that he has a right In the property subject to such lien or intends to obtain a right in such property.