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<br />bow* From Internal Rermus Code
<br />Sec. 6321. Lien For Taxes.
<br />If any person liable to pay any tog reflects or refuses to
<br />pry the Nine after demand, the amount (Including any Otter-
<br />OK additional amount, eddltian to tax, or aseeesable penalty,
<br />theo"W a @MA any mu eW may escrua in w-ran tberalol
<br />atWi be a lien in fsvar of fed IWW states upon all property
<br />and rights to woopty, whaew real or personal, belonging
<br />to bids Dorton.
<br />Sec. 6322. Period M Lien.
<br />UAWss another dap Is spscifWy fixed by law, the Ian
<br />eeed
<br />IWep by section 6321 shall arise at the time the summai
<br />Is made sh l shall canteens will On liability for ft amount so
<br />aeseseed (or a (udpmam against the taxpayer arising out of
<br />Major fluuny) is sathath d of becomes unenforceable by reason
<br />of Woes of fire@.
<br />Sec. 6323. Validity and Priority Against
<br />Certain Persons.
<br />(a) Purchmes, Holden Of Security In-
<br />lereells, flledwtk's Limon, And Judgment
<br />Lien Creditors. — The flan imposed by section of shot
<br />not be valid a against any purcnas.r, holder of a sarmy
<br />gruel, nwchatNp•1 fart, of judgment line Creditor until notice
<br />Ihereaf which meste the reduirtmM(s of subsKloon III has
<br />been filed by vi Secretary
<br />(n Plea For Filing Notice; Form. —
<br />(1) Place For Filing - The notice role it to in sue
<br />section (a) shad be read -
<br />(A) Under Stare laws
<br />(p Rut Property - In the use of real property. in it's
<br />oeaeswitrun gw &ate (or the county, or other governmental
<br />subeWisioh), as designated by the taws of such State, in
<br />Which he property subject to the Ilan Is situated, and
<br />(u) personal Property - in he case of personas
<br />progeny. whether tangible or ihung;b. a it one office
<br />wiWn the State (or the county, or other governments,
<br />subdivision), as desgnaed by the laws of such State
<br />In whuh me property subject to me lien is s'tealed
<br />or
<br />IB) With Clerk Of Dmuprl Conn - is me olf ,s of ;fie fe,i, of
<br />the United States district court for Ins ji, c l "'It' t n xsicr
<br />the property subject to teen �s situated en!never the Staid As
<br />rest ay law designated one office which meeit the rpq�i •a -a - =ts at
<br />subparagraph IA). or
<br />fe) Will, Records, Of cases O' The Onmu GI Cmamp:a
<br />the aNke of the Ascordtr of Deedt of the Distrct tar Cq:um or, f
<br />fire property subje.l to the Iren is s tp3 e:: - '. .. ii .•
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<br />Enteral as Documrpnt i a.
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<br />Grantor -
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<br />M onus of Property, sutdest To Lied - For purposes of
<br />paragraphs (t) and (t), prapslty atoll be deemed to be situated
<br />(A) Mtl hap" - in the cast at net property, at Its
<br />0"" location; or
<br />(9) Personal Property - In the cue of personal property,
<br />whether tangible or Intangible, at the repent of the
<br />ta■Peyer At the time the notice of fien Is filed.
<br />For purposes atj aograph t2) (e), be Midlands of a corporation
<br />or partnership shall be deseread to be the place at which the
<br />principal executive office of no business is fueled. and the
<br />residence of a taxpayer whose residence Is without the United
<br />Stases shall be doomed to be In the District of Golumbles.
<br />(3) Form - The form end contort of the holies
<br />refer ed to in subsection (a) shall be prescribed by the
<br />Secretary. Such notice shag be valid notwithstanding any
<br />other provision of few regarding the form or content of ■
<br />notice of lien.
<br />NOfe: 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 />I . Securities
<br />2. Motor vehicles
<br />3. Personal property purchased at retail
<br />a Personal property purchased In casual sale
<br />5 Personal property subjected to possessory lien
<br />6. Real property tax and special assessment firms
<br />7 Residential property subject to a mechamc's
<br />Ilan for certain repairs and Improvements
<br />8 Attorney's [tens
<br />f .gram Insurance contracts
<br />!O Passbook loans
<br />bi Raffling Of Notice. — For purposes of this
<br />section -
<br />; in General Rule. — Unless nance of lien is rented in
<br />the manner prescribed in paragraph (2i dur fig the required
<br />renting oetiod, such notice of,en- than be treated as filed on the
<br />has onwn¢nais'?eS . ^acCO:Gaccs x- In"lis.0o 1111 ahar
<br />the expirabon qY Yucn reld.ng perpC
<br />+n Place For Filing. — A notice el non rallied
<br />rEg the requueo "Wing perod sea I oe ""ech,e "'q
<br />I-
<br />i sXh rani ce qt ;en.t ixtdu "stun � ?aeh,cn ins
<br />prior notice c! '.ea leas f�iec- anc
<br />i. .n the case of seal prcpe.[r !re tat. ^I is
<br />entered and recorded ' in inter la .fie e,leni iep�,rao by
<br />"'ti ;a, 1n its and
<br />�8' n any Casa n w'!4 ^. cars c' mere onr to lee dale
<br />f.' a re ni leg It ri five 1 1 - ^d e' 5..:.'pdr ag' }3n IA), the
<br />a
<br />h.
<br />V
<br />secretary raeived written Information (in the moment
<br />prnwbw In regulations Issued by the Secretary)
<br />conamins a charge in the taxpayo's r seldenes, If a notice
<br />of such hen Is also filed in accordance with aleseatto l (p in
<br />the sun in ~ such resideace Is located.
<br />(3) Required R@Mno Perlod. — In flit Can
<br />of any notice of fled, the term "rpWred refilling period" means -
<br />(A) the one-yar period sMing 30 days after the expiration
<br />of 6 yore ansr t dab of the aseeamMl of the tax, and
<br />(e) the one-year period ending with the expiration A yarn
<br />after the plw of the fors"ne required -NOIIM period for
<br />such notice of Harr
<br />Sec. 6325. Release Of Lien Or
<br />Discharge Of Property.
<br />(a) Release Of Lien. — Subject to such
<br />regulations as the Secretary may prescribe, the Secretary shell
<br />Issue a certificate of release of any Ilen Imposed with respect to
<br />any Internet mnnue tax rest later than 30 days stiff the day on
<br />which -
<br />(1) Liability Satisfied or Unenforceable - The Secretary
<br />finds that the liability for the amount pressed, together with all
<br />Interest in respect thereof, has been fully satisfied or has
<br />becorna legally unamforcesble: or
<br />(2) Bond Accepted - There Is furnished to the Secretary and
<br />accepted by'tim a bond that is conditioned upon the payment of
<br />the amount passed, together with Al Interest in respect
<br />theredf, within the time prescribed by law (Including any
<br />extension of such time), and that is in accordance with such
<br />requirements relating to terms, conditions, and form of the bond
<br />and suratles thereon, as may be specified by such regulations.
<br />Sec. 6103, Confidentiality and Dis-
<br />closure of Returns and Return In-
<br />formation.
<br />kl Disclosure of Certain Returns and
<br />Return Information For Tax Administration
<br />Purposes. —
<br />(2i Disclosure of amount of Outstanding Ilea - it a notice of
<br />ben has bee,. Ned pursuar! !o semen 63230), the amount of the
<br />ouistao9:cg nLi.gat.on sec a =" br s'.A I'xn may be d6ctosea to
<br />any It7ch whq furnishes Satisfactory wrllen evidence that he
<br />nag a r�gm in the peoperi4 i rjeci to s,ch lien or Intends Io
<br />obtaui a : -G ^i m scch property
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