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a �. 87-» 10 4 19 � 1_\ � O Grantor A Nuntarical ) o11'd'1 IF HALL '87 Jul. IQ Ali 9 56 r ..I Emill From kdeebel Revernle Code Sec. 6321. Lion For Taxes. III wry pawn RM % pay coy tax rop m or Miles# to M eta UM wter tom. uM amount (Irx3udilp orty inter- UL Addft%ft samsuffl. aidM" to tax, or aaaewbN Pretty, sap"Mr Wo wry was ghee a" am" to tddmon thmle) OW be a hen In MF of to UMW tiMM uW all prepaty VW Vo to Popefly, teNO" row or personal. Worigilg b sia Iperaen. Sec. 6322. Period Of Lien. URN" afrooer data Is specifically fixed by law, the lien drpead by eecfron M Sul aria at the time the assessment te Mora and NMn cm0we unit the liability for the amount so assessed (of a judgment against Via taxpayer arising out of such kbidfy) is SNWW or becomes unenforceable by reason w at data. Sec. 6323. Validity and Priority Against Certain Persons. (a) PlrecheWs, Holders Of Sla=" In" Nreewp,�MUech.enk'e Limon, And JudSfnent Lien Cr*dNWw, — The pen imposed by section =I shall flat be vwld a against any purchaser, halm of a serurity, kftrs , insoaMC's lienor, or judgment lien creditor until notice detest which mats the requirements of subsection (n has beer fits by the Secretary . (n Place For F ly Notla; Form. — (1) Place For Filing - The notice retorted to in sub. swbo t (a) "I be filed - (A) Under Shefe Laws (i) Real Property - in the case of real property, in one office within the Stall (or the county, or other governmentai euewatSion). a datgnated by the 4ws of such State. In wrdcn this pro" subject to the lien is situated: and (jl) Personal Property - In me case of personal offewly, whether tag(Na or intangible, in one office within ft State for the county, or other governmental subdivision), as designated by the laws or such State. in which the property siblect to the tiers is situated. or (B) With Cierk of District Court - in the ott-ce of the clerk of the United States district court lot Iho !udiclai district m which the property subtai l to tier a sa;ated w`.enever tt a State has not by lair designate one orrice wench cl subparagraph IA). o, QC) with Records, 01 DWs Ot 1 h D+sh!ct 0f Coiumb a In "re of m N t e Racerar at gaps e1 de Dislocl of Co -umb a it the property Subtect 10 14 Iran 5 V"We: '^ cl 0 Sda of Property Su6pet To Use - For purpose of paragraphs (1) and (a), pr party Stull be deemed to be situated - (A) PAW prop" - In ft rase at rah property. at Its ph"" ; or (6) personal property - In eta core of pwo" propwty, whIOW tapibte or Imar*be, ca at the cadence Of the taxpayer a the limit the nods of lien Is filed. For purposes of Nomograph (2) W. the raMerrce of a corporation of ptartfwship am" be deemed 10 be the PIM w whin the pratNpal eaeult is olnw w the business is loabd, ad the residence of a taxpayer whose m W ens N witieut the Utdted Sam Navel be deemed to Its In the (lNtrki of catumbh. M Form ' The form and cents t of the hstiw retired to in subactfon (a) Nett be prescribed by the Secretory- Such notice Shed be valid notwithstanding any other provision of law regarding the form or content of a notice of lief Note: See section 63230) for protection for certain interests ever though notice of lien imposed by section 6321 is tiled with respect t0: t Securities 2. Motor vehicles 3. paanal ptoeqrty purchased at retail e. personal property purchased in casual sae 5. Personal property subjected to possessory hen 6 Roof property tax and special assessment liens 7 f4sideralai property subject to a mechanic's hen for certain repairs and Improvements 6. Attorneys Iles 9. Certain insurance contracts 10 passbook loans (g) Refking Of NOtla, — For purposes of the section - III Gaon" Rule. — unless notice of tier is rallied In Ins manner prescribed in paragraph (2) during the squired refiling period, such notice of lien shall be treated as filed on the date on which it is filed (in accordance with subsection (1)) after the expiration of such raiding period i2) Place For FIMg. — A notice of pen refned dur,W the required rehitrag period shall be effective only ,Ai if lit such notice alien is rehled m the cfUCe which the poor notice of lien as filed and (10 m the case of real progeny Ine fate of rerong is entered and recorded in ar m0e. to the extern :egs�red by subsecnon Ill (se), and iel in any case in which. 90 days o TOre prm: to the date of a milling at notice of lien under suagaragraph A. the Sentary realyed wrnpn Information (he IN fanner prgcnnbed in reguleUOhs lowed by the SeeralAW Comm" a chaps In eta tapayere rte, e a moues of wash Ilea is oho filed In awadwu wlm wbl$CW 1111 In the State in whlct such realdence Is lecated. (3) RegWred Refllhq Palod. — In the tits of any not la o11len, eta term "regllred rMllfp period" means - (A) the om-yar panod ending 30 days after the expiration of 6 yews after ft date of the moment of the tax, and (B) the one- yarpaiodending with the expiration ol6yars after the clop of the prewwtp required rwllirp period for such nonce of Ile. Sec. 6325. Release Of Lien Or Discharge Of Property. (a) Relsm Of Lien. — Subject to such regulations as the Secretary may prescribe, the Secretary shall Issue a certificate of release of any Ilan Imposed with respect to any internal revenue tax not later than 30 days after the day on which - (11 Liability Satisfied or Unenforceable - The Secretary finds that the liability for the amount assessed, together with all interest in respect thereof, has been fully Satisfied or has become legally unenforceable; or (2) BondAccpted - Theraisfurnishedtothe Secretary and accepted by him a bond that isconditlored upon the payment of the amount assessed, together with all interest in respect thereof, within the time prescribed by law (including any extension of such time), and that Is In accordance with such requirements relating to terms. conditions. and torn) of the bond and sureties thereon, as may be specified by such regulations. Sec. 6103. Confidentiality and Dis- closure of Returns and Return In- formation. (k) DWMrs of Certain Returns and Rem enlo matlon For Tax Administrellon Purposes. w (2) Otsctosw e of amount of outstanding lien - II a notice of lien has been filed pursuant to section Fi323(11, the amount of the outstanding obligation secured by such hen may be disclosed to any person who furnishes satisfactory wrtten evidence that he has a right in the property subject to such hen or intends to obtain a nom ,n such property