|
1
<br />a.�
<br />Nr
<br />faQ, M From Inbrnai Rename Code
<br />Sec. 6321. Lien For Taxes.
<br />if qtly prim item to pay any tax naslMs or rausa to
<br />fait ft am ate tlamad, the amoura (including any that
<br />OIL addltbnw ~. addition to tax. or aeaaaseble waft.
<br />as, to with ray called that May aomta in add" tenb)
<br />am be a Iten M how of die ihfted stain upon all Property
<br />and righte te ptapaelF. WtWttw nor w personal, b$Wwrg
<br />is faCft won.
<br />Sec. 6322. Period Of Lien.
<br />Ihdees aetaw dote Is specifically fixed by law. the bat
<br />hope by ncW 6711 84th arise of the time the assessment
<br />te mass yid ahasi CWMWA until the Rainy for to mount so
<br />mooned (w a judgment against the taxpayer arising out of
<br />W habilly) Is satsf ed w becomes unenforceable by reason
<br />M spa of b".
<br />Sec. 6323. Validity and Priority Against
<br />Certain Persons.
<br />w Pwdwees, Holden Of Sennill r In-
<br />1 ModWWS Limon, And wdpnIAM
<br />LInn Cfadilon. — The lien Imposed by section 6721 sill
<br />flat be vale as ap" any pxchaw, nodes Of It security
<br />interest, awdaalds Ilona, or ludgment lien creditor used notice
<br />thereof which meats the requirements of subsection if) has
<br />Wan cited by the secretary.
<br />m Ptea For FM" Nodce; Forre.-
<br />11) Place For Filing - The notKe referred to in sub-
<br />section (a) shalt be filed -
<br />(A) Under State Laws
<br />(t) Real Property - in the case of teat property. in one
<br />office within the State (or the county. or other governmental
<br />subilleogiefo, its eftsigleten by the iaws of such State. In
<br />whceh the property subrocl to the till is snuslod, and
<br />(it) Personal Property - in the case of personal
<br />mapwty. whethat Iangibit or inlangttde. in one office
<br />within the Stale lot the county or other government&:
<br />subdhviai0nt, as designated by file yaws of such state
<br />in which the property supivi to the 'ie, •5 slua!eo
<br />or
<br />(e) With Clark of District Coat - ;",he tIhit a of the cer. of
<br />the Unit" States disincl Cowl to! Me;' C'. a' o slnci wn' c'
<br />the property sublec` le .;e^ s sauatlI ^ S ve •as
<br />hot by law designated one office wh,C - "Is ,l'.e,eoo e'ls:t
<br />subparagraph itl. or
<br />1CI With Rocoroer Df Deaws 0' The
<br />to e11les et to Mtorder oat Deeds 61 the G:sarr<t n: Co!.,.,~o a .'
<br />the Property 5unfer7 ro +he .,en ; s:.. at..
<br />n
<br />I if
<br />P fa
<br />3
<br />aO_
<br />n
<br />f�
<br />Enwed as Dowate O 00,
<br />87— 104116 j
<br />Gf 1
<br />Mumefie ",C)Of
<br />STATE 0!" NEE R.AISKA)
<br />0. ril.pI F i!,'.i.!- vet
<br />87 JUL 10 AH 9 �1
<br />a i,tr
<br />1F F F
<br />M &M of Property Suolect To Lion - For ourpsaw 91
<br />paregrspm (1) and (4), propatty 8411 be deemed to be squaw -
<br />(A) 110 property - In the Cass of real property. at ha
<br />phys" tociddia : or
<br />(a) personal Property - in one can of was" propMy.
<br />whether brptble or intangible. at the MW&-M of the
<br />taxpayer et to time the no8a of Nan is fled.
<br />For purposes of mrsgraph (2)111),IN rssmw= of a tWrporatat
<br />er praarshts shall be date oil to be the plate at which the
<br />prihced; executes West of 1W business b Wgftd. VW to
<br />resitbea Of a taxpayer when rastdence is without the United
<br />States aW be marred to be M the District of Columba.
<br />(3) Form - The term W ewhbnit 01 the rpta
<br />rowtad to in subsection: (a) "I be ormanbed by the
<br />Societally. Such noece shop be valid noMf4talbh!g My
<br />otter provision of saw regarding the form or Conan 01 A
<br />note of It"
<br />Nate: See section 6323(b) for protection for
<br />certain interests even though notice of Ilan
<br />imposed by section 6327 is tiled with respect
<br />lo:
<br />t securrtres
<br />2. Moter vehicles
<br />3. Personal property purcnasad a reran
<br />a. Personal property purchased in casual tale
<br />5 Personal property sublected to possessery lien
<br />6 Real property in and special aswsenefn items
<br />T Rpidentl,ii property subject to a mechanic Ia
<br />lion tot certain repairs and improvements
<br />a Attorneys lens
<br />I Contain insurance contracts
<br />10 Passboo: icans u.se�
<br />lg) Re" Of Nodes. — For purposes of this
<br />section .
<br />11) Gen" Rude. — unless notice of lien s rtitled in
<br />ins manner prescribed in paragraph (2) curing the meouired
<br />filling period, such notice of ironshail be treated as fleet on the
<br />data on which it s!ilf ins accordance with sobsechon (t)) ether
<br />IN tapfew of such ralwind wed
<br />I PIM For FlIft — A ;Ice of lien reined
<br />the re;ured -ehl,mg paaiodSPai, eC ifteehxe wxy
<br />,A* :! -
<br />a such notice of lien is retried :n tt•,e r-ti:ce •n which the
<br />o-, noa:te of -en -as!:: ed. and
<br />the case o 0 -eai vicoeh a T h;mg is
<br />,ice ed and taCo`u'ad an '.nCer ! t �a ea feel "Q u red by
<br />s.- seccho- 'n ice, and
<br />C' ^ any Case r wh,Ch 90 da r'. .r m.0:e car,['. io the Cate
<br />C! a refl',!ng of notice o! lien u,,,.2: A. the
<br />sec i evy recaNad written Information (in the reporter
<br />prncribed In regulations Issued by to Som"ry)
<br />coned" a charge in the boxpsyy'a residential, t o noun
<br />of such Nat is AIN filed M accon" to With fubssbllaa IA In
<br />the State M Wh" such raal0elee to bcabd.
<br />(3) RaIIIII&INI Rung PIN — In the Cass
<br />of any notice of Ilan. the term -rsmdrsd raNgng pWIW mesns -
<br />(A) this one -year Wad ending 30 days after the expiration
<br />of 6 years attw the dab of the asswnteeit of to M. Ind
<br />(6) the se• year period ending with the expiration oleyears
<br />after tAa cites of the standing resulted 11101011 period for
<br />anon notib of Wht.
<br />Sec. 6325. Release Of ' Lien Or
<br />Discharge Of Property.
<br />(a) Rwte Of UWL — suw to such
<br />regulations as 14 secretary may prescribe, the Secretary shag
<br />issue a certificate of release of any lien Imposed with respad to
<br />any internal revenue tax not later than 30 days after the day on
<br />which -
<br />(1) Liability Satisfied or Unenforceable - The Secretary
<br />finds that the liability for the amount somend, together with all
<br />interest in respect thereof, has been fully satisfied or has
<br />become logsily u:sMorculoi : or
<br />12) Bond Accepted -Tire is furnished to the Secretary and
<br />accepted by him a frond that Is conditioned upen 1M payment of
<br />the amount assessed, together with all Interest In respect
<br />theresl, 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, cordltions, 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 />ikl Dlsdaawe of Certdn Returns and
<br />RNum tntormatbn For Tatl Administration
<br />Pwp11IM. —
<br />12) Disclosure of amount of ou ,s'tandmg;,en if anotice of
<br />hen has been fled parsudrt W secNCn 63231). the amount of the
<br />,utsliading obiigab,n 5ec,1(i I') seen tree may be disclosed tie
<br />any person who furnishes satLsfacibry written evidence that he
<br />'as a ngnta the p'dperly slbiecl to sacs intends to
<br />obtain a right in sic9 property
<br />k
<br />'\, I
<br />�a
<br />-: I�a' i
<br />1
<br />Nr
<br />faQ, M From Inbrnai Rename Code
<br />Sec. 6321. Lien For Taxes.
<br />if qtly prim item to pay any tax naslMs or rausa to
<br />fait ft am ate tlamad, the amoura (including any that
<br />OIL addltbnw ~. addition to tax. or aeaaaseble waft.
<br />as, to with ray called that May aomta in add" tenb)
<br />am be a Iten M how of die ihfted stain upon all Property
<br />and righte te ptapaelF. WtWttw nor w personal, b$Wwrg
<br />is faCft won.
<br />Sec. 6322. Period Of Lien.
<br />Ihdees aetaw dote Is specifically fixed by law. the bat
<br />hope by ncW 6711 84th arise of the time the assessment
<br />te mass yid ahasi CWMWA until the Rainy for to mount so
<br />mooned (w a judgment against the taxpayer arising out of
<br />W habilly) Is satsf ed w becomes unenforceable by reason
<br />M spa of b".
<br />Sec. 6323. Validity and Priority Against
<br />Certain Persons.
<br />w Pwdwees, Holden Of Sennill r In-
<br />1 ModWWS Limon, And wdpnIAM
<br />LInn Cfadilon. — The lien Imposed by section 6721 sill
<br />flat be vale as ap" any pxchaw, nodes Of It security
<br />interest, awdaalds Ilona, or ludgment lien creditor used notice
<br />thereof which meats the requirements of subsection if) has
<br />Wan cited by the secretary.
<br />m Ptea For FM" Nodce; Forre.-
<br />11) Place For Filing - The notKe referred to in sub-
<br />section (a) shalt be filed -
<br />(A) Under State Laws
<br />(t) Real Property - in the case of teat property. in one
<br />office within the State (or the county. or other governmental
<br />subilleogiefo, its eftsigleten by the iaws of such State. In
<br />whceh the property subrocl to the till is snuslod, and
<br />(it) Personal Property - in the case of personal
<br />mapwty. whethat Iangibit or inlangttde. in one office
<br />within the Stale lot the county or other government&:
<br />subdhviai0nt, as designated by file yaws of such state
<br />in which the property supivi to the 'ie, •5 slua!eo
<br />or
<br />(e) With Clark of District Coat - ;",he tIhit a of the cer. of
<br />the Unit" States disincl Cowl to! Me;' C'. a' o slnci wn' c'
<br />the property sublec` le .;e^ s sauatlI ^ S ve •as
<br />hot by law designated one office wh,C - "Is ,l'.e,eoo e'ls:t
<br />subparagraph itl. or
<br />1CI With Rocoroer Df Deaws 0' The
<br />to e11les et to Mtorder oat Deeds 61 the G:sarr<t n: Co!.,.,~o a .'
<br />the Property 5unfer7 ro +he .,en ; s:.. at..
<br />n
<br />I if
<br />P fa
<br />3
<br />aO_
<br />n
<br />f�
<br />Enwed as Dowate O 00,
<br />87— 104116 j
<br />Gf 1
<br />Mumefie ",C)Of
<br />STATE 0!" NEE R.AISKA)
<br />0. ril.pI F i!,'.i.!- vet
<br />87 JUL 10 AH 9 �1
<br />a i,tr
<br />1F F F
<br />M &M of Property Suolect To Lion - For ourpsaw 91
<br />paregrspm (1) and (4), propatty 8411 be deemed to be squaw -
<br />(A) 110 property - In the Cass of real property. at ha
<br />phys" tociddia : or
<br />(a) personal Property - in one can of was" propMy.
<br />whether brptble or intangible. at the MW&-M of the
<br />taxpayer et to time the no8a of Nan is fled.
<br />For purposes of mrsgraph (2)111),IN rssmw= of a tWrporatat
<br />er praarshts shall be date oil to be the plate at which the
<br />prihced; executes West of 1W business b Wgftd. VW to
<br />resitbea Of a taxpayer when rastdence is without the United
<br />States aW be marred to be M the District of Columba.
<br />(3) Form - The term W ewhbnit 01 the rpta
<br />rowtad to in subsection: (a) "I be ormanbed by the
<br />Societally. Such noece shop be valid noMf4talbh!g My
<br />otter provision of saw regarding the form or Conan 01 A
<br />note of It"
<br />Nate: See section 6323(b) for protection for
<br />certain interests even though notice of Ilan
<br />imposed by section 6327 is tiled with respect
<br />lo:
<br />t securrtres
<br />2. Moter vehicles
<br />3. Personal property purcnasad a reran
<br />a. Personal property purchased in casual tale
<br />5 Personal property sublected to possessery lien
<br />6 Real property in and special aswsenefn items
<br />T Rpidentl,ii property subject to a mechanic Ia
<br />lion tot certain repairs and improvements
<br />a Attorneys lens
<br />I Contain insurance contracts
<br />10 Passboo: icans u.se�
<br />lg) Re" Of Nodes. — For purposes of this
<br />section .
<br />11) Gen" Rude. — unless notice of lien s rtitled in
<br />ins manner prescribed in paragraph (2) curing the meouired
<br />filling period, such notice of ironshail be treated as fleet on the
<br />data on which it s!ilf ins accordance with sobsechon (t)) ether
<br />IN tapfew of such ralwind wed
<br />I PIM For FlIft — A ;Ice of lien reined
<br />the re;ured -ehl,mg paaiodSPai, eC ifteehxe wxy
<br />,A* :! -
<br />a such notice of lien is retried :n tt•,e r-ti:ce •n which the
<br />o-, noa:te of -en -as!:: ed. and
<br />the case o 0 -eai vicoeh a T h;mg is
<br />,ice ed and taCo`u'ad an '.nCer ! t �a ea feel "Q u red by
<br />s.- seccho- 'n ice, and
<br />C' ^ any Case r wh,Ch 90 da r'. .r m.0:e car,['. io the Cate
<br />C! a refl',!ng of notice o! lien u,,,.2: A. the
<br />sec i evy recaNad written Information (in the reporter
<br />prncribed In regulations Issued by to Som"ry)
<br />coned" a charge in the boxpsyy'a residential, t o noun
<br />of such Nat is AIN filed M accon" to With fubssbllaa IA In
<br />the State M Wh" such raal0elee to bcabd.
<br />(3) RaIIIII&INI Rung PIN — In the Cass
<br />of any notice of Ilan. the term -rsmdrsd raNgng pWIW mesns -
<br />(A) this one -year Wad ending 30 days after the expiration
<br />of 6 years attw the dab of the asswnteeit of to M. Ind
<br />(6) the se• year period ending with the expiration oleyears
<br />after tAa cites of the standing resulted 11101011 period for
<br />anon notib of Wht.
<br />Sec. 6325. Release Of ' Lien Or
<br />Discharge Of Property.
<br />(a) Rwte Of UWL — suw to such
<br />regulations as 14 secretary may prescribe, the Secretary shag
<br />issue a certificate of release of any lien Imposed with respad to
<br />any internal revenue tax not later than 30 days after the day on
<br />which -
<br />(1) Liability Satisfied or Unenforceable - The Secretary
<br />finds that the liability for the amount somend, together with all
<br />interest in respect thereof, has been fully satisfied or has
<br />become logsily u:sMorculoi : or
<br />12) Bond Accepted -Tire is furnished to the Secretary and
<br />accepted by him a frond that Is conditioned upen 1M payment of
<br />the amount assessed, together with all Interest In respect
<br />theresl, 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, cordltions, 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 />ikl Dlsdaawe of Certdn Returns and
<br />RNum tntormatbn For Tatl Administration
<br />Pwp11IM. —
<br />12) Disclosure of amount of ou ,s'tandmg;,en if anotice of
<br />hen has been fled parsudrt W secNCn 63231). the amount of the
<br />,utsliading obiigab,n 5ec,1(i I') seen tree may be disclosed tie
<br />any person who furnishes satLsfacibry written evidence that he
<br />'as a ngnta the p'dperly slbiecl to sacs intends to
<br />obtain a right in sic9 property
<br />
|