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0 w� c 3 P s I i� s 9 M eo ee � x SL Excerpts From Internal Revenue Code Sec. 6321. Lien For Taxes. IT any mf son liable to pay any tae neglects or refuses to pay the same after demand . the amount 'including any nfv pl addrItOnAl amounl addition to tae or Assessable penalty thgeN wrM any coin tat may ACCrue rid addq.on Ihefefol shall be a ben in Covet of the United Slates upon all property and none to properly . tehoft, real or —,-,net belonging Ip such per son Sec 6322. Period Of Lien. Unless Another dale n specifically fixed by law Ins lien imposed by section 6321 shall arise at the time the assessment d moos and shah continue until the l abinly for toe amount so Assessed 10, a mdgme l against Ine taxpayer arising out of swft nabddy' -s satisfied or becomes .nenlo,ceable by reason o< Upst or 11m, Sec 6323. Validity and Priority Against Certain Persons. ill Purchsaor's, Holders Of Security In- Weala. Mechanics Lieners, And Judgment Lie Creditors. — Tne lien Imposed by section 5921 shall M be valid as against any DurCNSar holder of a M or seCUlily ~"I smile" csI.er ludgmenl hen c,ed.lof untilnoVCe ttW401 wfhen moots the ,rgWremed IS of subsection (1) has Upu tiled by me we'en'y x DI Place For Filing Notice; Form. — Itl %ace For Ffing - Tne notice referred to in sub - eacilM Cal Shall be riled - lAf Under still Laws 11' Mat %OPerly M the cast of real properly m one ogles within the Stale for the county of other govarnmentai subdnls —I as designated 4 the laws of such Stale in Which the Property sublecl lO the ben is situated. and In! Personal Properly In the case of personal 0,0010y whether tangible of intangible. in one office y wftmn the Slate lot the county or other governmental suDdnnlon!. ss designated by the laws of such State 111 winch Ine properly fubleo 10 Ine lien Is situated Of (el IMdh Clerk DI District Court In the office of the clerk of IM Untied States dlstnct court for me judicial district in which me INOWIY sublecl id Tien 1s situated whenever the State his Ins by UwdeslgM1atld one office Which moors the 1e11Wr~lSOf iubporagrePn IA' or (CI With Rnorde, of Deeds 01 The District of Columbia an the Office of the Recordef of Dntls of the 0151110 of Columbia it hat property SU01e0 to me Iren IS s,fueled in the D,Slrlci 01 Columbia 2 !i e� 0 m X i:r`reF .�Ci �s C)er.1.;-+eerst tile,. Grantor_ -- Grantee4 Kumericall2l.-A� ) 87 1111 1 1 Art 9 17 `a .. . 121 Sltus Of Ploperiy SUbIM To Lord - For purposes of paragraphs- lland14l TImperlysnalinr deemed to be spiraled JAI Real Properly In the cast of real property al is private lOCAhon or 181 Personal Property In the case of personal property. Whether tangible or mlanglble at Ins resdence of tae ta'Dayer at the time the notice a1 lien is hied For purposes of paragraph 121 let the residence of a corporation Of partnership Shall be deemed to to in, 011ce at which the pflnrpal Executive Office of the business rs IKalea and the re' science of a taxpayer whose residence is without the United Stales shall De deemed to be in the D.St, cl of Columbia 131 Form - the form and content of the notice .:red to m subsection fat Shan be presCnbed by the Secretary Such notice shah be vand notwrinstandmg any .lot' ploys Sion of iaW regarding the form or tohlenl of a notice of lien Note: See section 6323(b) for exceptions to a valid notice of lien imposed by section 6321 with respect to: I. Securities 2. Motor vehicles 3. Personal property purchased at retail 4. Personal property purchased in casual sale 5. Personal property sublected to possessory Inn 6. Real property tax and special assessment liens 2 Resldenfial property sublecl to a mechanic s Iren for certain repairs ind;mproyaments 8. Attorney's liens 9 Certain insurance contracts 10 Passbook loans if, Refiling Of Notice. — Fn, Puipo..r of mrr 5etnon I t1 General Rule. — Unless noun or nen is lEnled in the manner prescribed in paragraph 92' d1rm9 the required ,elrbngptr.od such notice of shall be pealed as filed on the date On which I is ldedrm accordance win saoseclion Ii I, alter tin 1xcf,111 n of suCh l,flfng period 121 Place For Filing. — A nonce of nen rehldd dul.ng the required fettling period shall be Effect- only tA,4 tit Such nol.CE alt lien is rellled in the oilrce in Whlcn the Pilot ,ghee b1 hen Was tiled inrl pit in the case of real properly the fact of refding is entered and recorded in an index to me extent requited by Subsection 1 41 and IB' in any case in which 90 days or mole pilot to the dare of a reetlinq of nonce of l.on undo- wbperegnph (Al. the In Secretary relined written W01.41110n OW the .1hantf prescrloed in regulations issued Uy the Sectetafyl concerning a change in the taxpayers resident. d a fbllce of Such Inn Is also filed In accordance With SUbsnt.On 111.11 the Stale in which such residence Is located 131 Respired Radifing Period. — ..Mtnacaee of any notice of Inn. theteam "required reflling Period' means. JAI the one year period ending 30 days affer,theeaPtraion of 6 years after the dale of the assessment of the lax. and 18I the one -year period ending with the expiration of 6 years alley the close of the preceding required rehlmg period lot such notice of Berl Sec. 6325. Release Of Lien Or Discharge Of Property. lal Release Of Lien. — Subito to such regulations as the Secretary may prescribe The Secretary shall issue a Ctftiticale Of release of any hen imposed with respect to any internal revenue lax not later than 30 days after the day on Which r!I Liability S lisfltd or Unnlorceable - The SECrelary finds that the liability for the amounl assessed, together with all ,merest in respect thereor has been fully satisfied or has become legally unenforceable or 121BOm Accepted - There.5furnshedtothe Secretatyarn accepted by him a bond Ihat,s conditioned upon the payment of ;he amounl assessed. Together *fill all interest in respect thereof *,thin the time prescribed by law (including any e.lenvon of such time'. and That 1s th accordance with scch ,equrfemenls relating to terms. cond,l,o ts. am form Of the bon and wn lia thereon, n may be spadfied by well reigulatiom. Sec. 6103. Confidentiality and Dis- closure of Returns and Return In- formation. fk' Oiseloaure of Certain Returns and Return Information For Tax Administration Purposes. — (2) Disclosure of amount dl outstanding Inn - If a notice of hen has been filed pursuant to section 6323(t). the amount of the outstanding obbgation secuf ad by such hen may be disclosed to any person who furnishes sal,slactory written "@time that he has a right In The properly subject to such hen or mle,rd6 to oblain a light In such property C I