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<br />f xarpb From Internal Retfanus Code
<br />Sec. 6321. Lien For Taxes.
<br />If any person liable to pay any lax neglects or refuses to
<br />pay the same after demand, the amount (Including any inter.
<br />eat scidilk knoll amount, addition to tax, or assessable penalty,
<br />tagaeer with arty cats that may accrue In addition Iterate)
<br />Shall be a lien In few of the Unied States upon all property
<br />and rights to pro", *haft real or personal, belonging
<br />low person.
<br />Sec. 6322. Period Of Lien.
<br />• Unless another date is specifically fixed by law, the Ilan
<br />imposed by notion $321 shall arise at the time the assessment
<br />Is made and shall continue tariff the liability for the amount so
<br />assessed (or a judgment against the taxpayer &rif ling out of
<br />such (lability) Is satisfied or becomes unenforceable by reason
<br />of lop" of time.
<br />Sec.6323. Validity and Priority Against
<br />Certain Persons.
<br />(a PwdteWs, Holden Of Security In-
<br />fereefa, Mechanic's Lisnors, And Judgment
<br />Lien Ciredlllm — The lie imposed by section $321 shall
<br />net be valid u against any purchaser, holder of a security
<br />blade. mechanic's Hanor, or judgment Ilan creditor until notice
<br />thereof which rents the requirements of subsection (U has
<br />been filed by the Secretary.
<br />(o Place For Filing Notice Form. —
<br />(1) Place For Filing - The notice retained to In sub-
<br />section (a) shall be tiled -
<br />(A) Under State Laws
<br />(1) Mal Property - in me cast of real property, in one
<br />office within the State (bribe county, or other governmental
<br />subdivision), as designated by the laws of such State, In
<br />which the )noperly subject to the lien is situated: and
<br />(i0 Personal Property - In the case of personal
<br />property, whether tangible or intangible. in one office
<br />within the State for the county, or other governmental
<br />subdivision). as designated by the laws of such State.
<br />in which the property subject to the !tell Is situated
<br />of
<br />(6) With Clark Of District Court - In the office of the clerk of
<br />the United States district court for the judicial district in which
<br />the property subject to lien is situated. whenever me Star, vas
<br />ie1 bylaw designated one office which meets the vgbi . -n.; r Is of
<br />subparagraph IA). or
<br />(C) With Recorder Of Deeds Ol The District Of Colornb • - In
<br />the office of tte Recorder of Dens of the District of Columtna. d
<br />the property subject to the lien is situated in !see Dtso.cl of
<br />Ccumbla.
<br />(2) Shut of Property subject To Lean - For purposes of
<br />paragraphs (1) and (4). property Mall be deemed to be situated -
<br />(A) Mal Property - In the toss of real property, at Ito
<br />physical location: or
<br />(B) Personal Property - In the caea of personal property,
<br />whether tangible or Intangible, at the reldence of the
<br />taxpayer at the time the notice of lien Is filed.
<br />For purpose of paragraph (2) (e), the residence of a corporation
<br />or partnership shall be deemed to be the place M which the
<br />principal executive office of the business Is located, and the
<br />residence of a taxpayer whose residence Is without the United
<br />States shall be doomed to be In the District of Columbia.
<br />(3) Form ' The form, and content of the notice
<br />referred to in The (a) shall be prescribed by the
<br />Secretary. Such notice shall be valid notwithstanding any
<br />other provision of law regarding the form or content of a
<br />notice of lion.
<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 sale
<br />5. Personal property subjected to possessory lien
<br />6. Real property tax and special assessment liens
<br />7. Residential property subject to a mechanic's
<br />lien for certain repairs and improvements
<br />8. Attorneys liens
<br />9. Certain insurance contracts
<br />10. Passbookloans
<br />(g) Refiling Of Notice. — For purnoses of this
<br />section -
<br />it) General Rule. — Unless notice of lien is rallied In
<br />the manner prescribed in paragraph (2) during the required
<br />refihng period, such notice of lien shall be treated as filed on the
<br />date on which it is filed (in accordance with subsection (ill alter
<br />the expiration of such retiliny period
<br />(2) Place For Filing. — r, :lace a! lien refried
<br />during the required telling period sria"; De .rectrve only
<br />(A) it -
<br />lit Such notice or lien Is ,Billed In the office in winch the
<br />prior notice of lien was filed. and
<br />ion ra the case of real property Ine tact c! ,H no, Is
<br />entered and recorded in an mde� to Ilan ea tc- _,...ono by
<br />subsectmn (h (a) .. and
<br />(8) In any case In 111 90 ea; l., r:ae pr,,, In line date
<br />of a telling of notice of lien ender sact:arag�ach IAt, the
<br />in
<br />IF
<br />salowary received Writing' Information (in the manner
<br />prescribed In regulations Issued by the Secretary)
<br />concerning a change In the taxpayers residence. If a notice
<br />of ouch Iles Is also filed In accordance with subsection U) In
<br />the Stab In which such reataesa Is boated.
<br />(3) Required Raffling Period. — In the case
<br />of any notice of lion, the tam "required raffling poll means -
<br />(A) the one-year period ending 30 days attar the expiration
<br />of 6 years attar the date of the emolument of the tax, and
<br />(B) the one- year perlodending with the expiration of $years
<br />after the else of the preceding required railing period for
<br />such notice of lien. 1 -
<br />Sec. 6325. Reiease Of Lien Or
<br />Discharge Of Property.
<br />(n ROWM Of Lean. — subject 10 such
<br />regulations as the Secretary may prescribe, the Secretary shall
<br />Issue a certificate of release of arty Ilan Imposed with respect 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 assessed, together with all
<br />interest in respect thereof, has been fully satisfied or has
<br />become 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 />thereof, 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 />(k) Disclosure ' of Certain Returns and
<br />Return Information For Tax Administration
<br />PurpoliaL —
<br />(2) Disclosure of amount of outstanding uen - If a notice of
<br />lien has been tied pursuant to section 6323(1). the amount of the
<br />outstanding ubirg3tion secured by such hen may be disclosed to
<br />any person who furnishes satisfactory written evidence that he
<br />has a right in the properly subject to such hen or intends to
<br />obtain a rigid In such property
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<br />f xarpb From Internal Retfanus Code
<br />Sec. 6321. Lien For Taxes.
<br />If any person liable to pay any lax neglects or refuses to
<br />pay the same after demand, the amount (Including any inter.
<br />eat scidilk knoll amount, addition to tax, or assessable penalty,
<br />tagaeer with arty cats that may accrue In addition Iterate)
<br />Shall be a lien In few of the Unied States upon all property
<br />and rights to pro", *haft real or personal, belonging
<br />low person.
<br />Sec. 6322. Period Of Lien.
<br />• Unless another date is specifically fixed by law, the Ilan
<br />imposed by notion $321 shall arise at the time the assessment
<br />Is made and shall continue tariff the liability for the amount so
<br />assessed (or a judgment against the taxpayer &rif ling out of
<br />such (lability) Is satisfied or becomes unenforceable by reason
<br />of lop" of time.
<br />Sec.6323. Validity and Priority Against
<br />Certain Persons.
<br />(a PwdteWs, Holden Of Security In-
<br />fereefa, Mechanic's Lisnors, And Judgment
<br />Lien Ciredlllm — The lie imposed by section $321 shall
<br />net be valid u against any purchaser, holder of a security
<br />blade. mechanic's Hanor, or judgment Ilan creditor until notice
<br />thereof which rents the requirements of subsection (U has
<br />been filed by the Secretary.
<br />(o Place For Filing Notice Form. —
<br />(1) Place For Filing - The notice retained to In sub-
<br />section (a) shall be tiled -
<br />(A) Under State Laws
<br />(1) Mal Property - in me cast of real property, in one
<br />office within the State (bribe county, or other governmental
<br />subdivision), as designated by the laws of such State, In
<br />which the )noperly subject to the lien is situated: and
<br />(i0 Personal Property - In the case of personal
<br />property, whether tangible or intangible. in one office
<br />within the State for the county, or other governmental
<br />subdivision). as designated by the laws of such State.
<br />in which the property subject to the !tell Is situated
<br />of
<br />(6) With Clark Of District Court - In the office of the clerk of
<br />the United States district court for the judicial district in which
<br />the property subject to lien is situated. whenever me Star, vas
<br />ie1 bylaw designated one office which meets the vgbi . -n.; r Is of
<br />subparagraph IA). or
<br />(C) With Recorder Of Deeds Ol The District Of Colornb • - In
<br />the office of tte Recorder of Dens of the District of Columtna. d
<br />the property subject to the lien is situated in !see Dtso.cl of
<br />Ccumbla.
<br />(2) Shut of Property subject To Lean - For purposes of
<br />paragraphs (1) and (4). property Mall be deemed to be situated -
<br />(A) Mal Property - In the toss of real property, at Ito
<br />physical location: or
<br />(B) Personal Property - In the caea of personal property,
<br />whether tangible or Intangible, at the reldence of the
<br />taxpayer at the time the notice of lien Is filed.
<br />For purpose of paragraph (2) (e), the residence of a corporation
<br />or partnership shall be deemed to be the place M which the
<br />principal executive office of the business Is located, and the
<br />residence of a taxpayer whose residence Is without the United
<br />States shall be doomed to be In the District of Columbia.
<br />(3) Form ' The form, and content of the notice
<br />referred to in The (a) shall be prescribed by the
<br />Secretary. Such notice shall be valid notwithstanding any
<br />other provision of law regarding the form or content of a
<br />notice of lion.
<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 sale
<br />5. Personal property subjected to possessory lien
<br />6. Real property tax and special assessment liens
<br />7. Residential property subject to a mechanic's
<br />lien for certain repairs and improvements
<br />8. Attorneys liens
<br />9. Certain insurance contracts
<br />10. Passbookloans
<br />(g) Refiling Of Notice. — For purnoses of this
<br />section -
<br />it) General Rule. — Unless notice of lien is rallied In
<br />the manner prescribed in paragraph (2) during the required
<br />refihng period, such notice of lien shall be treated as filed on the
<br />date on which it is filed (in accordance with subsection (ill alter
<br />the expiration of such retiliny period
<br />(2) Place For Filing. — r, :lace a! lien refried
<br />during the required telling period sria"; De .rectrve only
<br />(A) it -
<br />lit Such notice or lien Is ,Billed In the office in winch the
<br />prior notice of lien was filed. and
<br />ion ra the case of real property Ine tact c! ,H no, Is
<br />entered and recorded in an mde� to Ilan ea tc- _,...ono by
<br />subsectmn (h (a) .. and
<br />(8) In any case In 111 90 ea; l., r:ae pr,,, In line date
<br />of a telling of notice of lien ender sact:arag�ach IAt, the
<br />in
<br />IF
<br />salowary received Writing' Information (in the manner
<br />prescribed In regulations Issued by the Secretary)
<br />concerning a change In the taxpayers residence. If a notice
<br />of ouch Iles Is also filed In accordance with subsection U) In
<br />the Stab In which such reataesa Is boated.
<br />(3) Required Raffling Period. — In the case
<br />of any notice of lion, the tam "required raffling poll means -
<br />(A) the one-year period ending 30 days attar the expiration
<br />of 6 years attar the date of the emolument of the tax, and
<br />(B) the one- year perlodending with the expiration of $years
<br />after the else of the preceding required railing period for
<br />such notice of lien. 1 -
<br />Sec. 6325. Reiease Of Lien Or
<br />Discharge Of Property.
<br />(n ROWM Of Lean. — subject 10 such
<br />regulations as the Secretary may prescribe, the Secretary shall
<br />Issue a certificate of release of arty Ilan Imposed with respect 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 assessed, together with all
<br />interest in respect thereof, has been fully satisfied or has
<br />become 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 />thereof, 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 />(k) Disclosure ' of Certain Returns and
<br />Return Information For Tax Administration
<br />PurpoliaL —
<br />(2) Disclosure of amount of outstanding uen - If a notice of
<br />lien has been tied pursuant to section 6323(1). the amount of the
<br />outstanding ubirg3tion secured by such hen may be disclosed to
<br />any person who furnishes satisfactory written evidence that he
<br />has a right in the properly subject to such hen or intends to
<br />obtain a rigid In such property
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