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<br />bow* From Internal Revenue Code
<br />Sec. 6321. Lion For Taxes.
<br />If any parson flat" to pay pry tax lgecte or refuses to
<br />'M ft ante aft des l®, the smeum (Inciuding any Insist-
<br />@K exhaust &Kfi- to ax. or amenable peraSy.
<br />"No wish any ceps eat may accrue In aceltlwt thers")
<br />SW be a een In faaN of fie tWAd Sato upon all prop"
<br />and r to pfNOttr, whetter read or personal, belonging
<br />It such parson.
<br />Sec. 6322. Period Of Lien.
<br />u , ammeter. data Is itteHflcelly filed by law, tar Yen
<br />l naeaed by secuofr iw Heart arise at the time tar aseaesment
<br />Is made are *0 enema time to liability for the amour a
<br />aaesoed (of a 15#W"m pp- the taxpayer arising out of
<br />such tloOW Is setiafad or bacoines unenforceable by reason
<br />of "a of Ifla.
<br />Sec. 6323. Validity and Priority Against
<br />Certain Persons.
<br />(a) Pwdnaees, Holden Of somity In-
<br />Wok Nadtaniera [.lent M And hdgftnnt
<br />,all Ciredbm — The hen imposed by action 6321 Man
<br />at be valid a pall[ any purchaser, holder of a security
<br />Informal npcnanic's Ilenor, or Judgment lien creditor until notice
<br />nereal which mega tar requirements of subsection (f) has
<br />been reed by the Secretary.
<br />(o Pace For FNrg Nodor Form. —
<br />(1) Pace For Filing - The notice reteired to in sub -
<br />soclum (a) !hall be fled -
<br />(A) under sue Laws
<br />(1) Patel Property - In the cast of real property, in one
<br />once within tar State (of the county, or other governmental
<br />tulbdivist T. as designated by the laws of such State, In
<br />width the pfopMy subject to tar lien !s situated, and
<br />(if) Personal Property - In the case of personai
<br />property. whether angibia or intangible, in one allies
<br />within Its State (or the county, or other governmental
<br />subdivision), as designated by Inc laws of such Start.
<br />in which the property subject to the lien i5 situated .
<br />of
<br />of Win Clara Of District Court - In the office of the clink of
<br />Me Umted Seta district Court to, the )udiGai district -,n h!,n
<br />tar property subject to hen is situated . whenever the State nas
<br />It by aw designated oar once which meets the i squiry men1S of
<br />subparagraph (A). or
<br />(C) With Patentor 01 Deeds Of The District Of Co!umb:a in
<br />las office el the border of Deeds of the District of Cowen bia. if
<br />tie property sub)6^1 to the lion ,s sit uan,e r .the C'. S!, "t ni
<br />W'umphs.
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<br />Entered as Document No.
<br />87"""
<br />Grantor]
<br />Iiumtxrical
<br />'ii al. Z; 'tl ID 47
<br />(2) SMS Of Property Subfeet To Lan - For Parposes of
<br />paragraphs (1) are (a), property shall be deemed to beittuated-
<br />(A) RoW Prop" - In ee of raw proarty, at be
<br />04" tecaeon: of
<br />(e) Personal Property - in the cae of personal property.
<br />whether tangible or Intangible, at the residents of the
<br />taxpayer at the Unni the notice Of Iwo It read.
<br />For pursn" of paragraph (2) (e), the r"mm of a "No"
<br />or partnership shall be deemed to be the place ar written the
<br />pn{Klpal oxecull" of Ics all the DuHM I is but ", eta The
<br />residence of a taxpayer whoa residence is without the United
<br />States Hall be Owned to be in that District of Columba.
<br />(3) Form - The form are content of tar notice
<br />yrWW to in subsection Ity -dell be prescribed by the
<br />Secretary. Such MW " be valid Mtwieeandifle A"
<br />other provision of law rpardfng the form or content of a
<br />flits of Had,
<br />Note: See section 6323(b) 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. Motor vehicles
<br />3. Personal property purchased at retail
<br />a. Personal property purchased In casual ale
<br />5. Personal progeny subjected to possessory hen
<br />a. Real property tax and special assessment liens
<br />7 Residential property subject to a mtchanC s
<br />lion for certain repairs and Improvements
<br />B Atiorhey's liens
<br />9 Certain insurance contracts
<br />Ice Passbooaloans
<br />fg) Ref" Of Nodee. — For purposes of this
<br />section -
<br />(I) cameral Rude. — unless notice of lien is refiled in
<br />the manner prescribed in paragraph (2) during the required
<br />Wiling period, such note, of lion srtae bs ltaaled as filed on 1M
<br />date drtwnidh It is tiled fin accordance with suoseellon (0) afar
<br />the eapffation of such raffling palled
<br />ill Pace For Filling. — A notice of hen railed
<br />during Inc requ!,ed iehhug period sna!% De efiecu,e oniy-
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<br />Iii such notict �l lien is rallied in the office in which the
<br />prior notice of lion was tried, and
<br />W) in the case or real property, the fact of ref!hng is
<br />entered and recorded in an index to the extent required by
<br />subsectloo (f) I!), and
<br />Si in any case rn wench. 96 days or mere agree; to the date
<br />of a re6hng of notice of !,on uncle, sobpdrag!apn !Al. the
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<br />swo" received wrlfNn Informed" fin the manor
<br />prescribed In reguatiere Issued by the Secretary)
<br />miter" a Charles to the taxpayers faldena. If a melts
<br />of such Ian Is ateo filed In Mi,efdance wale sulaution (1) In
<br />the Sall In ~ aught fooklm Is loom.
<br />(3) Required Reteag P#dW. — In the call
<br />of any notice of Ion, the term "required refilling period" means -
<br />(A) the one -year period ending 30 days after the expiration
<br />of 6 years afar the date of 1M assessment of the tax, and
<br />(e) the one-year period ending with the expirationol6yars
<br />afar tar else of the prow" repulred falling period for
<br />such notice of it",
<br />See. 6325. Release Of Lien Or
<br />Discharge Of Property.
<br />(0) Relesse ;o Wan. — soon to such
<br />regulations as the Secretary may preacrlbe, the Sapretery shall
<br />Issue a certificate of release Of any Ian Imposed win respect to
<br />ant, Internet revenue tax not later than 3o dap der the day on
<br />which
<br />(1) Liability Satisfied or IAhenforceablo -- The Secretary
<br />f hthattheNabeftyforthe amounta sseeaed, together with all
<br />Internet In respect thereof, her been fully satisfied or has
<br />become legally uanlorcall or
<br />(2) band 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 />thereof, within the time proscribed by law (Including any
<br />extension of such time), and that is in accordance with Such
<br />requirements relating to arms, conditions, and form of the bond
<br />are suretaa thereon, as may be specified by such regulations.
<br />Sec. 6103. Confidentiality and Dis-
<br />closure of Returns and Return In-
<br />formation.
<br />(k) bhclost a of Gran Ralums and
<br />Ret.,�um �lnftmwtkm For Tax Administration
<br />p
<br />r WPNM —
<br />(2) Disclosure of amount of outstanding lien. - It a notice of
<br />lien has been fled pursuant to section 632301, the amount or the
<br />outstanding obugat!on secured by sax Cn t!en mey be d.SCIOSeo to
<br />any person who furnishes satisfactory written evidence Mal he
<br />has a right in the property subject to such lien or intends to
<br />obtain a right in such property
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