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beerpte From Internal Revenue Code
<br />Sec. 6321. Lien For Taxes.
<br />H any parson liable to pay any tax neglects or refuses to
<br />pry the same after demanut the amount (Including any )mar -
<br />at, addlDrnal amount, addition to tax, or assessable penalty.
<br />topHMr with any cosh mat may accrue In AddMon thereto)
<br />shall be Allan In favor of this United States upon all properly
<br />and rights to property, whether real or personal, belonging
<br />to such person
<br />Sec. 6322. Period Of Lien.
<br />Unless another dab - it specifically find by law, dsa Rerh
<br />Impoesd by section 63V shall arise at the firm the assessment
<br />is made and shall continue until the liability for the amount sa
<br />suaued (or a judgment against the taxpayer arising out of
<br />such liability) b satisfied or becomes unenforceable by reason
<br />of lapse of time.
<br />Sec. 6323. Validity and Priority Against
<br />Certain Persons.
<br />w Purch»ar's, Holders Of Security In-
<br />terests, Illedmies Usnors, And Judgment
<br />Lien Creditore. —The lien imposed by section 6321 snail
<br />not be valid as against any purchaser. holder of a security
<br />interest mechanic's lianor, or judgment lien creditor until notice
<br />thereat which meets the requirements of subsection III ties
<br />been filed by this Secretary.
<br />(f) Ptea For Filing Notim; Form. —
<br />(1) Platt For Filing - Tte xtice referred to ir s_b-
<br />section (a) shall be flied -
<br />(A) Under State Laws
<br />ft) Real Property - in use case of real property - in a-il
<br />office within the State (or the county, or other gcvernmentai
<br />subdivision) -as designated by the laws of such State. m
<br />which the property subject to the lien is situate and
<br />vii) Personal Property - In the case of persona:
<br />property. whether tangible or mtangto4e, in one Office
<br />within the State for the county. or other gavernmmai
<br />Subdivision). as designated by the laws of such Stale .
<br />in which the property sublect to the lien is s:t;,ali:
<br />or
<br />(8) With Clerk of District court - In the amce of the clera of
<br />the United States district court for the ludlaal disv:ct in wn:cl
<br />the property subject to ben is slt ri d. whenever *.rs Sure 'as
<br />no tbylawdesignatedoneaffice mch master "e rec_rz -e-!sC
<br />subparagraph (A). or
<br />(C) With Recorder Of Deeds Dt The D,str�c! Of Ca a -
<br />the office of the Recorder of Deeds of the District at C.o.sma,a_ :f
<br />the property subject to the lien is situated -^ .,e C s;•
<br />Columbia.
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<br />beerpte From Internal Revenue Code
<br />Sec. 6321. Lien For Taxes.
<br />H any parson liable to pay any tax neglects or refuses to
<br />pry the same after demanut the amount (Including any )mar -
<br />at, addlDrnal amount, addition to tax, or assessable penalty.
<br />topHMr with any cosh mat may accrue In AddMon thereto)
<br />shall be Allan In favor of this United States upon all properly
<br />and rights to property, whether real or personal, belonging
<br />to such person
<br />Sec. 6322. Period Of Lien.
<br />Unless another dab - it specifically find by law, dsa Rerh
<br />Impoesd by section 63V shall arise at the firm the assessment
<br />is made and shall continue until the liability for the amount sa
<br />suaued (or a judgment against the taxpayer arising out of
<br />such liability) b satisfied or becomes unenforceable by reason
<br />of lapse of time.
<br />Sec. 6323. Validity and Priority Against
<br />Certain Persons.
<br />w Purch»ar's, Holders Of Security In-
<br />terests, Illedmies Usnors, And Judgment
<br />Lien Creditore. —The lien imposed by section 6321 snail
<br />not be valid as against any purchaser. holder of a security
<br />interest mechanic's lianor, or judgment lien creditor until notice
<br />thereat which meets the requirements of subsection III ties
<br />been filed by this Secretary.
<br />(f) Ptea For Filing Notim; Form. —
<br />(1) Platt For Filing - Tte xtice referred to ir s_b-
<br />section (a) shall be flied -
<br />(A) Under State Laws
<br />ft) Real Property - in use case of real property - in a-il
<br />office within the State (or the county, or other gcvernmentai
<br />subdivision) -as designated by the laws of such State. m
<br />which the property subject to the lien is situate and
<br />vii) Personal Property - In the case of persona:
<br />property. whether tangible or mtangto4e, in one Office
<br />within the State for the county. or other gavernmmai
<br />Subdivision). as designated by the laws of such Stale .
<br />in which the property sublect to the lien is s:t;,ali:
<br />or
<br />(8) With Clerk of District court - In the amce of the clera of
<br />the United States district court for the ludlaal disv:ct in wn:cl
<br />the property subject to ben is slt ri d. whenever *.rs Sure 'as
<br />no tbylawdesignatedoneaffice mch master "e rec_rz -e-!sC
<br />subparagraph (A). or
<br />(C) With Recorder Of Deeds Dt The D,str�c! Of Ca a -
<br />the office of the Recorder of Deeds of the District at C.o.sma,a_ :f
<br />the property subject to the lien is situated -^ .,e C s;•
<br />Columbia.
<br />Entered as Ducuf:ra,lr t c
<br />C
<br />fh State Of Property Subject To Lion - Fat putpoaes of
<br />paragraphs (1) AN (p, property shall be deemed to he situated -
<br />W PAW Property - In the ass of real properly. At He
<br />physical bptlan:er
<br />(B) Pereanai Property - in the can of personal property.
<br />vm1ther tangible or intangible, at the residence Of the
<br />taxpayer at the time the nods of lion Is filed.
<br />Forpurpaus of paragraph (2) (0), me ruldance of a corporation
<br />or partnership shall be deemed to be the place at which the
<br />pmeipai executive office of the business Is located, and the
<br />residence of a taxpayer whose residence is without the United
<br />States shall be deemed to be in the District of Columbia.
<br />M farm - The farm and content of the notice
<br />Metered to in subsection (a) shall be prescribed by this Secretary. Such malice shag be valid noteftfstarMltp' arty
<br />other provision of law regarding the form or content of a
<br />notice of lien.
<br />Note: See section 6323(6) for protection for
<br />certain interests even though notice of lien
<br />imposed by section 6321 is filed with respect
<br />to:
<br />1. Securities
<br />2 Kato vehicles
<br />3. Personal properly purchased at retail
<br />!. Personal property purchased In casual sale
<br />i Personal property subjected to possessory lien
<br />6. Real property tax and special assessment liens
<br />7. Residentai property subject to a mechanics
<br />lien for certain repairs and improvements
<br />g. Attorneys liens
<br />5. Certain insurance contracts
<br />!C- Paest -Ir inns
<br />rip) Refiling Of Not1i — for purposes at this
<br />section -
<br />it; General Rule. — Untess sauce of lien �s retiled in
<br />the manner prescribed in paragraph 12) during the required
<br />reubng pei such nonce of en shall oo treated as filed on"
<br />date or. which a .s loec Pr accordance with subsection (Q) after
<br />me e,inmv n of such refiring Wind
<br />-21 Place For Filing. — A notice of lien refiled
<br />d -_ring me:eg -:rec -ef� ;.:y pe•�ad staI be eUauve orly -
<br />A. ;
<br />s.,,nnotK al:f enisretikMintheoffice�nwhichine
<br />anpr nnnCe of I- was filed, and
<br />;n the use at real property. the fact of letting is
<br />,.:erect an recanted I an .nee. to the by
<br />__ ^SQ:Gac 1i- a;-'d
<br />ary case -n. w ^:err 'di dace a zee r ^c -: to the Gate
<br />1 a elo,; - .obce of .:en _ .Y s.bparagran (A). the
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<br />Setualtry received wrlttan Information (in the mattoer
<br />prescribed In regulations Issued by tiw Secretary)
<br />concerning a change In the tsspryah restlem. It a notice
<br />of such lion is oho filed in accordance with subsection (U In
<br />the State in which Such mWea ca is located.
<br />(3) Required Raffling Period. — in the can
<br />of any notice of Malta, flit term "required refilling period" means -
<br />(A) the one-year period ending 3o days after the expiration
<br />of 6 years after the date of the assessment of the tax. and
<br />(8) the one -yor period ending with the expiration of6years
<br />alto the close of the prancing required raffling period for
<br />such natice of lien.
<br />Sec. 6325. Release Of Lien Or
<br />Discharge Of Property.
<br />Is) Release Of Lien. — Subject to such
<br />regulations as me Secretary may prescribe, the Secretary shall
<br />issue a certificate of release of any lien imposed with respect to
<br />any internal revenue tax not later than 30 days after the day an
<br />which -
<br />(1) Liability Satisfied or Unenforceable - The Secretary
<br />finds that the liability for the amount assessed, together with all
<br />interest in respect thereof, has been fully satisfied or has
<br />became legally unenforceable: or
<br />(2) Bond Accepted -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 />thereat, 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 sureties thereon, as may be specified by such regulations.
<br />Sec. 6103. Confidentiality and Dis-
<br />closure of Returns and Return In-
<br />formation-
<br />tk) Otedosure of Certain Returns and
<br />Returi Information For Tax Administration
<br />Purposes. —
<br />(2) Disc {osute of amount of outstanding lien. -If anotice of
<br />lien has Incas t:lx pursuza:la szcl.an `„i13( ",. the amountof the
<br />outstanding obligation secured by such lien may be disclosed to
<br />any person who f—shes 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 properly.
<br />I
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<br />fh State Of Property Subject To Lion - Fat putpoaes of
<br />paragraphs (1) AN (p, property shall be deemed to he situated -
<br />W PAW Property - In the ass of real properly. At He
<br />physical bptlan:er
<br />(B) Pereanai Property - in the can of personal property.
<br />vm1ther tangible or intangible, at the residence Of the
<br />taxpayer at the time the nods of lion Is filed.
<br />Forpurpaus of paragraph (2) (0), me ruldance of a corporation
<br />or partnership shall be deemed to be the place at which the
<br />pmeipai executive office of the business Is located, and the
<br />residence of a taxpayer whose residence is without the United
<br />States shall be deemed to be in the District of Columbia.
<br />M farm - The farm and content of the notice
<br />Metered to in subsection (a) shall be prescribed by this Secretary. Such malice shag be valid noteftfstarMltp' arty
<br />other provision of law regarding the form or content of a
<br />notice of lien.
<br />Note: See section 6323(6) for protection for
<br />certain interests even though notice of lien
<br />imposed by section 6321 is filed with respect
<br />to:
<br />1. Securities
<br />2 Kato vehicles
<br />3. Personal properly purchased at retail
<br />!. Personal property purchased In casual sale
<br />i Personal property subjected to possessory lien
<br />6. Real property tax and special assessment liens
<br />7. Residentai property subject to a mechanics
<br />lien for certain repairs and improvements
<br />g. Attorneys liens
<br />5. Certain insurance contracts
<br />!C- Paest -Ir inns
<br />rip) Refiling Of Not1i — for purposes at this
<br />section -
<br />it; General Rule. — Untess sauce of lien �s retiled in
<br />the manner prescribed in paragraph 12) during the required
<br />reubng pei such nonce of en shall oo treated as filed on"
<br />date or. which a .s loec Pr accordance with subsection (Q) after
<br />me e,inmv n of such refiring Wind
<br />-21 Place For Filing. — A notice of lien refiled
<br />d -_ring me:eg -:rec -ef� ;.:y pe•�ad staI be eUauve orly -
<br />A. ;
<br />s.,,nnotK al:f enisretikMintheoffice�nwhichine
<br />anpr nnnCe of I- was filed, and
<br />;n the use at real property. the fact of letting is
<br />,.:erect an recanted I an .nee. to the by
<br />__ ^SQ:Gac 1i- a;-'d
<br />ary case -n. w ^:err 'di dace a zee r ^c -: to the Gate
<br />1 a elo,; - .obce of .:en _ .Y s.bparagran (A). the
<br />Z
<br />1 f ✓. / L li
<br />Setualtry received wrlttan Information (in the mattoer
<br />prescribed In regulations Issued by tiw Secretary)
<br />concerning a change In the tsspryah restlem. It a notice
<br />of such lion is oho filed in accordance with subsection (U In
<br />the State in which Such mWea ca is located.
<br />(3) Required Raffling Period. — in the can
<br />of any notice of Malta, flit term "required refilling period" means -
<br />(A) the one-year period ending 3o days after the expiration
<br />of 6 years after the date of the assessment of the tax. and
<br />(8) the one -yor period ending with the expiration of6years
<br />alto the close of the prancing required raffling period for
<br />such natice of lien.
<br />Sec. 6325. Release Of Lien Or
<br />Discharge Of Property.
<br />Is) Release Of Lien. — Subject to such
<br />regulations as me Secretary may prescribe, the Secretary shall
<br />issue a certificate of release of any lien imposed with respect to
<br />any internal revenue tax not later than 30 days after the day an
<br />which -
<br />(1) Liability Satisfied or Unenforceable - The Secretary
<br />finds that the liability for the amount assessed, together with all
<br />interest in respect thereof, has been fully satisfied or has
<br />became legally unenforceable: or
<br />(2) Bond Accepted -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 />thereat, 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 sureties thereon, as may be specified by such regulations.
<br />Sec. 6103. Confidentiality and Dis-
<br />closure of Returns and Return In-
<br />formation-
<br />tk) Otedosure of Certain Returns and
<br />Returi Information For Tax Administration
<br />Purposes. —
<br />(2) Disc {osute of amount of outstanding lien. -If anotice of
<br />lien has Incas t:lx pursuza:la szcl.an `„i13( ",. the amountof the
<br />outstanding obligation secured by such lien may be disclosed to
<br />any person who f—shes 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 properly.
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