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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 <br />c <br />lien has been filed pursuant to section 6323(1). the ai110Vnt01 the <br />outstanding obligation secured by such lien maybe disclosed to <br />� <br />� <br />a� <br />has a fight in the ptomrty subject to such lien or intends to <br />r <br />�t <br />J <br />1 <br />g <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 <br />�t <br />J <br />0 <br />