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<br />Exam From inhrnai I1reeus Code
<br />Sec. 6321. Lien For Taxes.
<br />If my peraan Ila91a to pay any tux neglects or refusal to
<br />pay ere was after demand. thsamen m (Including any lnw-
<br />eN, eddW" amount, edaUen to tor, or aaesuba realty,
<br />"fall wtm pry =a that may earue M addition therete)
<br />"I be a ran In saw of the UAW Stable upon all properly
<br />acid rights; to prop V, wko#W real or personal, belonging
<br />to aunt person.
<br />Sec. 6322. Period Of Lien.
<br />IAMa MOO* OW N opedfkaHy fixed by law, the Ile"
<br />Imposed by wotion 8x21 Maif aria N the time the nassmeni
<br />N n Mhd ehan cerdlme taON ter HabNHy,or ter NNW so
<br />a (or a judgment agabat the taxpayer arising out of
<br />such HNBety) Is satisfied or becomes unenforceable by reason
<br />of W" Of tine.
<br />Sec. 6323. Validity and Priority Against Hl~1 Of Certain .Persons.
<br />t
<br />is We Medlarda s L�R And na�I�11Nift
<br />Will CM t M — The eel impieed by section 011,shall
<br />`at M valid a patrol any purchaatsr, holder at a security
<br />kneral, mecMn c's INnor. orprepment lien creditor until notice
<br />tlnaol which meets Ihe requirements of subsection (1) has
<br />been filed by this Sservaery.
<br />ro Piece For fig Noft Fornl,-
<br />(1) Pau For Filing - The notice referred to In. sub -
<br />SWUM (a) Mall be filed -
<br />(A) Under State laws
<br />(H Mal Property - In the case of real property, in one
<br />office within ter State (or the county, or other governmental
<br />subdivision), as "noted by the laws of such State, In
<br />which the property subject to the lien is situated; and
<br />(11) Personal Property - In the case of personal
<br />property, whether tangible or intangible, in one office
<br />within the State (or the county, or other governmental
<br />subdivision), as designated by the laws of such State.
<br />in which the property subject to the lien is situated:
<br />or
<br />(g) Wlm Clark Of District Court - In fa office of the clerk of
<br />the United States district cuurt for the judicial district in which
<br />the property Subject to lien is situated, wh:never the State has
<br />at bylaw dalgnaled ope office which meats the requi rcments of
<br />subparagraph (A), or
<br />(C) with Recorder Of Deeds Of The D,stnct D! colur o.a :n
<br />the dice of ter Recorder 01 cards of the MAW 01 caumtna a
<br />the property subject to the lien is situated c m> Dm, t of
<br />Columbia.
<br />Ent has Dclocument .Nip- 0 r
<br />Cf4MIJI __2-
<br />487 APR 23 Pi 1,1 10 10
<br />- r, r
<br />121 efforts Of Property Subject To lien - For purpoan pt
<br />paragraphs (1) and (4). property shall be doomed to be Situated
<br />(A) INN Property - In thus as Of real property, al His
<br />physlewlooation; or
<br />(e) Personal Property • M tie as of personal property,
<br />Whether tMglblo or IMenplWo. at the retaence of the
<br />taapaymat to San gle fMM Of lien te fwd.
<br />For purposes of paragraph (2) M, the reeldena of acorporaecn
<br />or prtarship shall be Memel a be the place at which the
<br />prholpal exoctttiva oma of this buslass Is WAN. and tie
<br />rsilMrrce of a taxpayer whose residence Is without the United
<br />States Mali be deemed to W In the Dlstrldt of Columbia.
<br />(3) Form - The form and content of the notice
<br />reared to in sptea66ont (a) shall be _proscribed by;: the
<br />Secretary. Such tMnie SW be valid iotwifhejMf''ng afty
<br />.
<br />other provision of law regarding ter form or content of a
<br />notice of ben.
<br />Note: 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 />W
<br />1. Securities
<br />2. Nestor vehlern
<br />I Personal property purcMNd M recall.
<br />4. Personal property pweNad In casual sale
<br />S. Perusal property sub)ected to possessory lien
<br />6, fatal property to and special assessment Ilea .
<br />7. Residential property ubject to a mechanic's
<br />lien for certain repairs and Imprdvemerts
<br />6. Anomey's Ilene
<br />4. Certain Insurance contracts
<br />tag. Passbook!oans
<br />(9) Refiling Of Notice, — For purposes of this
<br />section -
<br />(1f Gon" Ride, — unless notice of lien is refiled In
<br />the manner prescribed in paragraph (2) during the required
<br />refiling period, such notice of yen shall be Gated as filed an the
<br />date on which it is filed (in accordance with subsection (Q) after
<br />the expiration of such falling period.
<br />(2) PIACe For Filing. — A notice of lien retired
<br />during the required relilinaperiod shall he affective only
<br />;al .f .
<br />(i) such notice of lien is raliled in the office in which the
<br />prior notice of lien was filed, and
<br />(it) in the case of real property, the fact of refilmg is
<br />entered and recorded in an index to the extent required by
<br />subsection (f) 14). and
<br />(9) :n any casein which. 91) day; or mo,e pna io the date
<br />of a refilinq of notice or hen under mbparat ia0h (A). the
<br />Q
<br />Secretary raceleed written Information (N the master
<br />prescribed In regulation laced by the Secretary)
<br />ce "im" a change 10 the WPWS silence, U a notice
<br />of such hen IS also Rled In soandaroe with ubeectan (0 fn
<br />the Stata In solder Such rnlden w N Isolated.
<br />(31 Ro**W 111W lg Petlod.• —1n the case
<br />of any notice of tan, the term "required refilirg pMlod" means -
<br />(A) the ono -year period Mkhlg 30 days a1Nr the expiration
<br />of 6 years afar the daft of the aes"rwtt of ter tax, AN
<br />(e) the oa- yearWoderiNrgwrmtMeaplrstionofgyears
<br />after the Noe of that pree" required falling period for
<br />such notice Of lien.
<br />Sec. 6325. Release 'Of ` Lien Or
<br />Discharge Of Property.
<br />(a) RSWMf Of Linn. — Suw to such
<br />regulations as the Secretary may prescribe, the Saaetary Shell
<br />issue a certificate of reliase of any lien Imposed with respect to
<br />any Internal revenue tax not later than 30 days after the day on
<br />which -
<br />(1) Liability Satisfied or Unenforceable - The Secretary
<br />114451hattM li&Wty fw thaa nsfuntasseased, agatllar with all
<br />bnterat in respect thereof, has been fully satisfied or has
<br />become legally uanforce0q; or
<br />(Z)' Ilik ACgspted Z Nine, Is turONlied to the Secretary and
<br />accepted by him a bond that Is coNilioriied upon the payment of
<br />the amour0.aasa3ed, loith all interest In respect
<br />thereof, within the {Into by law (Including any
<br />extension of such time), and thin Is In accordance with such
<br />raqultements relating to terms, conditions, and form of the band
<br />IN sureties thereon, as may be Spetlfled by such redulatlons.
<br />Sec. 6103. Confidential it and Dis
<br />closure of Returns and Return In-
<br />formation.
<br />(k) Disclosure of Certain Returns and
<br />Return Information For Tax Administration
<br />PurpoM. —
<br />(2) Disclosure of amount of outstanding lien. - If a notice of
<br />lien has been filed pursuant to section SMI), the amount of the
<br />outstanding obligation secured by such lien may be disclosed to
<br />any person who furnishes satisfactory written evidence that he
<br />has a right In the property subject to such lien or intends to
<br />obtain a right in such property.
<br />I
<br />9
<br />Y
<br />t
<br />M
<br />1
<br />n
<br />r
<br />�
<br />r
<br />P
<br />Exam From inhrnai I1reeus Code
<br />Sec. 6321. Lien For Taxes.
<br />If my peraan Ila91a to pay any tux neglects or refusal to
<br />pay ere was after demand. thsamen m (Including any lnw-
<br />eN, eddW" amount, edaUen to tor, or aaesuba realty,
<br />"fall wtm pry =a that may earue M addition therete)
<br />"I be a ran In saw of the UAW Stable upon all properly
<br />acid rights; to prop V, wko#W real or personal, belonging
<br />to aunt person.
<br />Sec. 6322. Period Of Lien.
<br />IAMa MOO* OW N opedfkaHy fixed by law, the Ile"
<br />Imposed by wotion 8x21 Maif aria N the time the nassmeni
<br />N n Mhd ehan cerdlme taON ter HabNHy,or ter NNW so
<br />a (or a judgment agabat the taxpayer arising out of
<br />such HNBety) Is satisfied or becomes unenforceable by reason
<br />of W" Of tine.
<br />Sec. 6323. Validity and Priority Against Hl~1 Of Certain .Persons.
<br />t
<br />is We Medlarda s L�R And na�I�11Nift
<br />Will CM t M — The eel impieed by section 011,shall
<br />`at M valid a patrol any purchaatsr, holder at a security
<br />kneral, mecMn c's INnor. orprepment lien creditor until notice
<br />tlnaol which meets Ihe requirements of subsection (1) has
<br />been filed by this Sservaery.
<br />ro Piece For fig Noft Fornl,-
<br />(1) Pau For Filing - The notice referred to In. sub -
<br />SWUM (a) Mall be filed -
<br />(A) Under State laws
<br />(H Mal Property - In the case of real property, in one
<br />office within ter State (or the county, or other governmental
<br />subdivision), as "noted by the laws of such State, In
<br />which the property subject to the lien is situated; and
<br />(11) Personal Property - In the case of personal
<br />property, whether tangible or intangible, in one office
<br />within the State (or the county, or other governmental
<br />subdivision), as designated by the laws of such State.
<br />in which the property subject to the lien is situated:
<br />or
<br />(g) Wlm Clark Of District Court - In fa office of the clerk of
<br />the United States district cuurt for the judicial district in which
<br />the property Subject to lien is situated, wh:never the State has
<br />at bylaw dalgnaled ope office which meats the requi rcments of
<br />subparagraph (A), or
<br />(C) with Recorder Of Deeds Of The D,stnct D! colur o.a :n
<br />the dice of ter Recorder 01 cards of the MAW 01 caumtna a
<br />the property subject to the lien is situated c m> Dm, t of
<br />Columbia.
<br />Ent has Dclocument .Nip- 0 r
<br />Cf4MIJI __2-
<br />487 APR 23 Pi 1,1 10 10
<br />- r, r
<br />121 efforts Of Property Subject To lien - For purpoan pt
<br />paragraphs (1) and (4). property shall be doomed to be Situated
<br />(A) INN Property - In thus as Of real property, al His
<br />physlewlooation; or
<br />(e) Personal Property • M tie as of personal property,
<br />Whether tMglblo or IMenplWo. at the retaence of the
<br />taapaymat to San gle fMM Of lien te fwd.
<br />For purposes of paragraph (2) M, the reeldena of acorporaecn
<br />or prtarship shall be Memel a be the place at which the
<br />prholpal exoctttiva oma of this buslass Is WAN. and tie
<br />rsilMrrce of a taxpayer whose residence Is without the United
<br />States Mali be deemed to W In the Dlstrldt of Columbia.
<br />(3) Form - The form and content of the notice
<br />reared to in sptea66ont (a) shall be _proscribed by;: the
<br />Secretary. Such tMnie SW be valid iotwifhejMf''ng afty
<br />.
<br />other provision of law regarding ter form or content of a
<br />notice of ben.
<br />Note: 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 />W
<br />1. Securities
<br />2. Nestor vehlern
<br />I Personal property purcMNd M recall.
<br />4. Personal property pweNad In casual sale
<br />S. Perusal property sub)ected to possessory lien
<br />6, fatal property to and special assessment Ilea .
<br />7. Residential property ubject to a mechanic's
<br />lien for certain repairs and Imprdvemerts
<br />6. Anomey's Ilene
<br />4. Certain Insurance contracts
<br />tag. Passbook!oans
<br />(9) Refiling Of Notice, — For purposes of this
<br />section -
<br />(1f Gon" Ride, — unless notice of lien is refiled In
<br />the manner prescribed in paragraph (2) during the required
<br />refiling period, such notice of yen shall be Gated as filed an the
<br />date on which it is filed (in accordance with subsection (Q) after
<br />the expiration of such falling period.
<br />(2) PIACe For Filing. — A notice of lien retired
<br />during the required relilinaperiod shall he affective only
<br />;al .f .
<br />(i) such notice of lien is raliled in the office in which the
<br />prior notice of lien was filed, and
<br />(it) in the case of real property, the fact of refilmg is
<br />entered and recorded in an index to the extent required by
<br />subsection (f) 14). and
<br />(9) :n any casein which. 91) day; or mo,e pna io the date
<br />of a refilinq of notice or hen under mbparat ia0h (A). the
<br />Q
<br />Secretary raceleed written Information (N the master
<br />prescribed In regulation laced by the Secretary)
<br />ce "im" a change 10 the WPWS silence, U a notice
<br />of such hen IS also Rled In soandaroe with ubeectan (0 fn
<br />the Stata In solder Such rnlden w N Isolated.
<br />(31 Ro**W 111W lg Petlod.• —1n the case
<br />of any notice of tan, the term "required refilirg pMlod" means -
<br />(A) the ono -year period Mkhlg 30 days a1Nr the expiration
<br />of 6 years afar the daft of the aes"rwtt of ter tax, AN
<br />(e) the oa- yearWoderiNrgwrmtMeaplrstionofgyears
<br />after the Noe of that pree" required falling period for
<br />such notice Of lien.
<br />Sec. 6325. Release 'Of ` Lien Or
<br />Discharge Of Property.
<br />(a) RSWMf Of Linn. — Suw to such
<br />regulations as the Secretary may prescribe, the Saaetary Shell
<br />issue a certificate of reliase of any lien Imposed with respect to
<br />any Internal revenue tax not later than 30 days after the day on
<br />which -
<br />(1) Liability Satisfied or Unenforceable - The Secretary
<br />114451hattM li&Wty fw thaa nsfuntasseased, agatllar with all
<br />bnterat in respect thereof, has been fully satisfied or has
<br />become legally uanforce0q; or
<br />(Z)' Ilik ACgspted Z Nine, Is turONlied to the Secretary and
<br />accepted by him a bond that Is coNilioriied upon the payment of
<br />the amour0.aasa3ed, loith all interest In respect
<br />thereof, within the {Into by law (Including any
<br />extension of such time), and thin Is In accordance with such
<br />raqultements relating to terms, conditions, and form of the band
<br />IN sureties thereon, as may be Spetlfled by such redulatlons.
<br />Sec. 6103. Confidential it and Dis
<br />closure of Returns and Return In-
<br />formation.
<br />(k) Disclosure of Certain Returns and
<br />Return Information For Tax Administration
<br />PurpoM. —
<br />(2) Disclosure of amount of outstanding lien. - If a notice of
<br />lien has been filed pursuant to section SMI), the amount of the
<br />outstanding obligation secured by such lien may be disclosed to
<br />any person who furnishes satisfactory written evidence that he
<br />has a right In the property subject to such lien or intends to
<br />obtain a right in such property.
<br />I
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<br />Y
<br />t
<br />M
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