Excerpts Frown Internal Revenue Code
<br />Sec. 6321. Lien For Taxes.
<br />if any person liable to Pay any lax neglects or refuses Ie
<br />' pay the samt after demand. NC amount onei.3mp any mteo-
<br />eat, additional amount. addition m tax, or assessable penalty,
<br />Ideelhet With any Costs that may accrue in addition theletol
<br />shall Be a fired in favor of the United States upon all property
<br />and rights to property, whether real or personal belonging
<br />to such person
<br />Sec. 6322. Period Of Lien.
<br />UIII"; another data es specifically fixed by law. the hen
<br />ImpoW by Section 6321 shah arise al ine time the assessment
<br />is made and shall continue until the liability for the amount so
<br />assaafed lot a judgment against the taxpayer arising out of
<br />such Ipbilityl is satisfied or becomes unenforceable by reason
<br />of lapse of time
<br />Sec. 6323. Validity and Priority Against
<br />Certain Persons.
<br />Is) Purchuer's, Holders 01 Socurtty In-
<br />orie . MecMnic's Lieners, And Judgment
<br />um Crwites. — The hen imposed by section 6321 shah
<br />rtes be aand as against any purchaser holder of a security
<br />Interest. mecniniC Sfienar or lrMpminl hen creditor until notice
<br />Thereof riMich meets the requirements of subsection Ifl bas
<br />been filed by toe Secretary
<br />(if Place For Filing Notice; Form. —
<br />u. ill Place For Fnrp - The notice referred 10 in file
<br />CtiOn
<br />SI Ial shall be Illeit
<br />JAI Stale Laws
<br />pi Real Property - in the case of real properly in one
<br />Office wnhm the State (or the county or other governmental
<br />wbdrvrsion) as designaled by the laws of Sixth Slate, m
<br />Which the Properly subject to the lien is situated, and
<br />I er Personal Property in the case of personal
<br />t properly whether tangible or intangible in one office
<br />wdhm the Slate air Me county, ar mhe, governmental
<br />subdivis—I -as Designated By the laws of such Stare
<br />m which the property subject to the lien is situated
<br />0e-
<br />Ie1.Wrth Clerk 01 District Court In the otiice of fhe clerk of
<br />the thiged States dnurcl court lot the Judicial district in Which
<br />"Ptapny wbtecl to hen IS snwmd whenever the State has
<br />- "Ibymoo easpNled orw office Which meals lberequae ,.1
<br />subparagraph tAf et
<br />ICi With Ill Of Deeds 01 The Disfricl 01 Columbia In
<br />Me orrice or the Becordar or heeds of the Dislncl of Columbia i
<br />that fiiiwiv x sun, * ,.n %Y is n:•uitci6 %rK —_ !, rcf of
<br />Opium bu
<br />(2) Silos 0f Propeffy Subject To Lien . For purposes of
<br />paragraphs 111 and (ili. property shall be deemed lobe situaled -
<br />(A) Beal Property In the case of real properly at ns
<br />physical location. or
<br />18) Personal Property In the case of personal properly.
<br />whether tangible or intangible at the residence of the
<br />taxpayer at the time the notice of lien is filed
<br />for purposes of patagraph (21 i81 the f esidence of a cofpotatfun
<br />or partnership shall be deemed to be the place at which the
<br />principal executive office of the business e-5 located and the
<br />residence of a taxpayer whose residence rs without the United
<br />States shall be deemed to be in the OrslriCi of Columbia
<br />13) Form Ine lot in and content of me notice
<br />referred to in subsection (a) shall be Dresctibect by the
<br />Secretary Such notice shall be vane notwithstanding any
<br />other provision of law regarding the form or content of a
<br />notice of fix.
<br />Note: See section 6323(b) for exceptions to a
<br />valid notice of lien imposed by section 6321 with
<br />respect to:
<br />I. Securities
<br />2. Maim vehicles
<br />3 Personal property purchased at retail
<br />a Personal property purchased in casual sale
<br />5. Personal property subjected to possessory hen
<br />6 Real property fax and spectat assessment hens
<br />7 Residential properly subject to a mechanic's
<br />hen fm certain repairs alto Improvements
<br />B Attorney s thins
<br />9 Certain insurance contracts
<br />10 Passbook loans
<br />wI Reuling of Notice. —For n�rPd„nr rhix
<br />fKrtpn -
<br />+' General RUIe. — unless wire or licit is iefiled in
<br />the manni mesciibtd in paragraph '2, during ine .eou.fed
<br />101009 Del,oa such hence or lien shall Be treated as fifteen the
<br />date en wmcn rt is rdewie rzeoroaecr wire svesecrmn rot rttm
<br />the vepnahon or such retimg perm
<br />t2i Place For Filing. — A notice of site rented
<br />during the required rew,nq period shall be eflecl- only
<br />'Ai '
<br />ul such notice of in K retired in the office m which the
<br />prior ndhct fir IrM was riled and
<br />n the case of real prope,iy the tact of renling is
<br />entered and ;![orate in an rode+ to the event iedurred by
<br />subsection of -4 lird
<br />1BI m any case n which 90 days or Incite prior Io fie dare
<br />or a refifiN or rrolim of lien under subpargrph (A), the
<br />a
<br />A
<br />(i
<br />a
<br />C
<br />3
<br />IL
<br />w
<br />Secretary received written Information fin the manMq,
<br />prescribed in regolahons issued by the Stcfelaryl_,
<br />concerning a change In the taxpayer's residence. if a notice
<br />Entered as Document Not
<br />of such hen is also filed in accordance with subjec: ion U) in
<br />the Slam in which such residence is located
<br />(3) 119"Ired killing Perled. — In the case -
<br />ofany notice Ofhen. the term ",sel d ammg period' means.
<br />(Al the one-year period ending 30 days alter the expiration
<br />of 6 years after the dale of the assessment of the lax, and
<br />a
<br />after the close of the preceding r,a.,,d raiding period tear
<br />such notice Of lien
<br />7
<br />;f
<br />Discharge Of Property.
<br />At Release Of Lien, — Subject to such
<br />Grantor_ ,.
<br />regulations as the Secretary may prescribe. the Secretary shell
<br />issue a certificate of release of any lien imposed with respect to
<br />s
<br />re
<br />GranteeG 1 �.
<br />which,
<br />111 Liability Satisfied or Unenforceable The Secretary
<br />hfms That the liability lot the amount assessed, together With all
<br />Name ca,
<br />interest in respect thereof, has been fully satisfied or has
<br />become legally unenforceable. or
<br />1218ond Accepled - There is furnished to the Secretary and
<br />accepted by him a bond that is conditioned upon the payment of
<br />the amount assessed. together with all interest in respect
<br />thereof . within the time prescribed by law (including any
<br />Al JJ
<br />requirements relating to terms, conditions. and form of Ine bald
<br />and surerisa thereon, of may be specified by such regulations,
<br />-
<br />t
<br />closure of Returns and Return In-
<br />-�
<br />Iki Disclosure oi. Certain Rehires and
<br />Return Information For Tax Administration
<br />Purposes. —
<br />;111 '9 17
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<br />lien has been filed pursuant to section 6323(1). the ai110Vnt01 the
<br />outstanding obligation secured by such lien maybe disclosed to
<br />�
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<br />a�
<br />has a fight in the ptomrty subject to such lien or intends to
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<br />1
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<br />Excerpts Frown Internal Revenue Code
<br />Sec. 6321. Lien For Taxes.
<br />if any person liable to Pay any lax neglects or refuses Ie
<br />' pay the samt after demand. NC amount onei.3mp any mteo-
<br />eat, additional amount. addition m tax, or assessable penalty,
<br />Ideelhet With any Costs that may accrue in addition theletol
<br />shall Be a fired in favor of the United States upon all property
<br />and rights to property, whether real or personal belonging
<br />to such person
<br />Sec. 6322. Period Of Lien.
<br />UIII"; another data es specifically fixed by law. the hen
<br />ImpoW by Section 6321 shah arise al ine time the assessment
<br />is made and shall continue until the liability for the amount so
<br />assaafed lot a judgment against the taxpayer arising out of
<br />such Ipbilityl is satisfied or becomes unenforceable by reason
<br />of lapse of time
<br />Sec. 6323. Validity and Priority Against
<br />Certain Persons.
<br />Is) Purchuer's, Holders 01 Socurtty In-
<br />orie . MecMnic's Lieners, And Judgment
<br />um Crwites. — The hen imposed by section 6321 shah
<br />rtes be aand as against any purchaser holder of a security
<br />Interest. mecniniC Sfienar or lrMpminl hen creditor until notice
<br />Thereof riMich meets the requirements of subsection Ifl bas
<br />been filed by toe Secretary
<br />(if Place For Filing Notice; Form. —
<br />u. ill Place For Fnrp - The notice referred 10 in file
<br />CtiOn
<br />SI Ial shall be Illeit
<br />JAI Stale Laws
<br />pi Real Property - in the case of real properly in one
<br />Office wnhm the State (or the county or other governmental
<br />wbdrvrsion) as designaled by the laws of Sixth Slate, m
<br />Which the Properly subject to the lien is situated, and
<br />I er Personal Property in the case of personal
<br />t properly whether tangible or intangible in one office
<br />wdhm the Slate air Me county, ar mhe, governmental
<br />subdivis—I -as Designated By the laws of such Stare
<br />m which the property subject to the lien is situated
<br />0e-
<br />Ie1.Wrth Clerk 01 District Court In the otiice of fhe clerk of
<br />the thiged States dnurcl court lot the Judicial district in Which
<br />"Ptapny wbtecl to hen IS snwmd whenever the State has
<br />- "Ibymoo easpNled orw office Which meals lberequae ,.1
<br />subparagraph tAf et
<br />ICi With Ill Of Deeds 01 The Disfricl 01 Columbia In
<br />Me orrice or the Becordar or heeds of the Dislncl of Columbia i
<br />that fiiiwiv x sun, * ,.n %Y is n:•uitci6 %rK —_ !, rcf of
<br />Opium bu
<br />(2) Silos 0f Propeffy Subject To Lien . For purposes of
<br />paragraphs 111 and (ili. property shall be deemed lobe situaled -
<br />(A) Beal Property In the case of real properly at ns
<br />physical location. or
<br />18) Personal Property In the case of personal properly.
<br />whether tangible or intangible at the residence of the
<br />taxpayer at the time the notice of lien is filed
<br />for purposes of patagraph (21 i81 the f esidence of a cofpotatfun
<br />or partnership shall be deemed to be the place at which the
<br />principal executive office of the business e-5 located and the
<br />residence of a taxpayer whose residence rs without the United
<br />States shall be deemed to be in the OrslriCi of Columbia
<br />13) Form Ine lot in and content of me notice
<br />referred to in subsection (a) shall be Dresctibect by the
<br />Secretary Such notice shall be vane notwithstanding any
<br />other provision of law regarding the form or content of a
<br />notice of fix.
<br />Note: See section 6323(b) for exceptions to a
<br />valid notice of lien imposed by section 6321 with
<br />respect to:
<br />I. Securities
<br />2. Maim vehicles
<br />3 Personal property purchased at retail
<br />a Personal property purchased in casual sale
<br />5. Personal property subjected to possessory hen
<br />6 Real property fax and spectat assessment hens
<br />7 Residential properly subject to a mechanic's
<br />hen fm certain repairs alto Improvements
<br />B Attorney s thins
<br />9 Certain insurance contracts
<br />10 Passbook loans
<br />wI Reuling of Notice. —For n�rPd„nr rhix
<br />fKrtpn -
<br />+' General RUIe. — unless wire or licit is iefiled in
<br />the manni mesciibtd in paragraph '2, during ine .eou.fed
<br />101009 Del,oa such hence or lien shall Be treated as fifteen the
<br />date en wmcn rt is rdewie rzeoroaecr wire svesecrmn rot rttm
<br />the vepnahon or such retimg perm
<br />t2i Place For Filing. — A notice of site rented
<br />during the required rew,nq period shall be eflecl- only
<br />'Ai '
<br />ul such notice of in K retired in the office m which the
<br />prior ndhct fir IrM was riled and
<br />n the case of real prope,iy the tact of renling is
<br />entered and ;![orate in an rode+ to the event iedurred by
<br />subsection of -4 lird
<br />1BI m any case n which 90 days or Incite prior Io fie dare
<br />or a refifiN or rrolim of lien under subpargrph (A), the
<br />a
<br />A
<br />(i
<br />a
<br />C
<br />3
<br />IL
<br />w
<br />Secretary received written Information fin the manMq,
<br />prescribed in regolahons issued by the Stcfelaryl_,
<br />concerning a change In the taxpayer's residence. if a notice
<br />of such hen is also filed in accordance with subjec: ion U) in
<br />the Slam in which such residence is located
<br />(3) 119"Ired killing Perled. — In the case -
<br />ofany notice Ofhen. the term ",sel d ammg period' means.
<br />(Al the one-year period ending 30 days alter the expiration
<br />of 6 years after the dale of the assessment of the lax, and
<br />181 the one-year period ending with the tapir Vion of 6 years
<br />after the close of the preceding r,a.,,d raiding period tear
<br />such notice Of lien
<br />Sec. 6325. Release Of Lien Or
<br />Discharge Of Property.
<br />At Release Of Lien, — Subject to such
<br />regulations as the Secretary may prescribe. the Secretary shell
<br />issue a certificate of release of any lien imposed with respect to
<br />any Infernal revenue tae not later than 3D days alter Madly on
<br />which,
<br />111 Liability Satisfied or Unenforceable The Secretary
<br />hfms That the liability lot the amount assessed, together With all
<br />interest in respect thereof, has been fully satisfied or has
<br />become legally unenforceable. or
<br />1218ond Accepled - There is furnished to the Secretary and
<br />accepted by him a bond that is conditioned upon the payment of
<br />the amount assessed. together with all interest in respect
<br />thereof . within the time prescribed by law (including any
<br />extension of such lane). and that Is in accordance with such
<br />requirements relating to terms, conditions. and form of Ine bald
<br />and surerisa thereon, of may be specified by such regulations,
<br />Sec. 6103. Confidentiality and Dis-
<br />closure of Returns and Return In-
<br />formation.
<br />Iki Disclosure oi. Certain Rehires and
<br />Return Information For Tax Administration
<br />Purposes. —
<br />121 Disclosure of amount of outstanding lien - it a notice of
<br />lien has been filed pursuant to section 6323(1). the ai110Vnt01 the
<br />outstanding obligation secured by such lien maybe disclosed to
<br />any person who furnishes satisfactory written evidence that he
<br />has a fight in the ptomrty subject to such lien or intends to
<br />obtain a right in such properly
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