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<br />Eno" From InWnW Rat nua Coda
<br />Sec. 6321. Lien For Taxes.
<br />If sty person liar to pay any tax fagtects or refuse to
<br />pW IN saaN after demand. tM amount (Including any Inter-
<br />at ad IWW amount. addition to tax. or aewssabts penalty,
<br />UPON with any CMM t1Mt My atxnN In siddifdon tlerata)
<br />"l be a llen ht laver of ft L4AW $Utw upon all property
<br />adi righta to property, wf dos real or pereonal, belonging
<br />to etch peace.
<br />Sec. 6371. Period Of Lien.
<br />Uttlea at~ dtM b.,apa tally fixed try law, tike lief
<br />Imposed by eeetlas "V sloe aiw If on time the ammnwrt
<br />Is made ark eW.aeMh*Mol ths liability for ON amount w
<br />aanpa, (ar ■ Juiiiimmt.apsbiat the taxpayer arising out of
<br />such liability) leaaUefid at We" unenforceable by ream
<br />of law of time,
<br />Sec. 6321 Validity and Priority Against
<br />Certain Persons.
<br />(a) Purchaws, Howells Of SM&Y in-
<br />bfe$K NO&Ardcra Use W% And 119drainli
<br />Lkn CndforL — T1w Rat imposed by section 6327 shall
<br />rot M valid a against any purchaser, holder of a security
<br />ftreat, mecharks Ileror, or wilmat lion creditor until notice
<br />bw sO which mess the requirements of subsection (q has
<br />beet Rid by tM Secretary ,
<br />In Pim Fair Rn Notice; Form. —
<br />f7) Place For Filing - The notice referred to in sub.
<br />section (a) atoll be flied -
<br />(A) Under State Laws
<br />(f) Awl Property - In the case of real property, in one
<br />office within the State (or the county. or other governmental
<br />suadivision), as designated by the laws of such Slate, in
<br />whO the property subject to the lion is snuawd. and
<br />(if) Personal Property - In the case of personal
<br />praderty. whether targmle or intangible. .n ate office
<br />within the State lot the county, or other governmental
<br />wbdfvisin), as designated by the laws of such State,
<br />in which the property subject to the lien is situated.
<br />of
<br />(B) With Clerk Of District Court In the office of the Clark of
<br />the United States district court lot the judicial district in which
<br />the property subject to lien is situated. whenever Ina State has
<br />tatby taw designated one office which meets the reeu,remems of
<br />sulpfatagfsptr (Al. of
<br />(C) With Receirow 01 Deeds of The Ossh,ct Of CO:o:rb, In
<br />dos t" al qw ResaBSr at Deeds or the Dsstnct of Cowmma. d
<br />tie Property subject !a file Uen S sltual:9 in ! ^e V',I! .I o:
<br />Columbia.
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<br />Cntt-sred at 00cumont Nr,,,
<br />(2) SU Of Property Sub)ect To Lin - For purposes of
<br />paragraphs 11) and (4), property shall be deemed to be situate! -
<br />(A) Property - In the caw of real property, at its
<br />OpIcal Wall"; or
<br />(0) Personal Property - In the fasee of pan" property,
<br />www tangible or Intangible, at the reshchim of the
<br />taxpayer at the Nine the notice of Rien Is filed.
<br />For Purposes of paragraph (2) (1). the r rshim of a corporation
<br />or pettrerehip shelf be dial I to be the place at whim the
<br />principal axecuu" office of 1M bueinas is located, Bab the
<br />residaoe of a taxpayer whoa rwldence is wittaut the United
<br />States shall be deemed to be In the Me" of Columbia.
<br />(3) Form - Tiro form and content of the notice
<br />rat era to In subsection (a) slNn be pro bed: by the
<br />Secretary. Such lotice OM be valid notwtmsMnding any
<br />other, provision of law regarding the form or -content of a
<br />oolft allied.
<br />Note: See section 6323(b) for protection for
<br />certain interests even though notice of lion
<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 />4. Personal property purchased in casual sale
<br />5. Personal property Subjected to possessory lien
<br />6. Real property tax and special ataament liens
<br />7. Residential property subject to a mechanics
<br />lion for certain repairs and improvements
<br />6. Attorney's (lens
<br />I . Certain insurance contracts
<br />10. Passbook loans
<br />(g) Ref tang Of Notice. — For purposes of this
<br />section -
<br />(11 General RUTS.— Unless notice of lien istelRedia
<br />the manner prescribed in paragraph (2) during the required
<br />refiling period, such notice of lion shall be treated as filed on the
<br />date orrwhich it is tiled tin accordance with subsection (ill after
<br />the expiration of such refiring period.
<br />(2) Place For Filing. — A notice of hen rallied
<br />during the required refiling period shall be effective only
<br />(A) 0 -
<br />0) such notice of lien is raided in the office in which the
<br />prior notice of lien was flied, and
<br />Ail in the case of real property, the fact of retiftng is
<br />entered and recorded in an index to the extent required by
<br />subsection (f) (4), and
<br />(R) in any case in which 90 days or more pr o, to me date
<br />of a rafiling of notice of hen under subparagraph (A), the
<br />Secrou" reafved writ" IMOfmaffon (in the mama
<br />prescribed In regulations Issued by the Secretary)
<br />concami g a cAaM{a IA ew Wtpaya'a fealQaa, H a notice
<br />of such flea Is alto filed In afxwrdanw with sutnectlon (q In
<br />the BMW in which such reeld4rw is sated.
<br />(3) Ra ped Raising Parlod, — in the as
<br />of any notice of Ilim, flee term "required renRrg period" mans -
<br />(A) the w*yar period stomp 30 days after the expiration
<br />of 6 years after the date of the assessment of the tax, still
<br />(B) the one-year Wall "no with the expiration at6years
<br />stir the clew of the providing required rNifitg period for
<br />such notice of fish.
<br />Sec. 6325. Release Of Lien Or
<br />Discharge Of Prpperty.
<br />{a) RatNta Of - '�1..f.� — Sthotect, to such
<br />reputations as the Secretary ma)i pmaibe, the Secretary shall
<br />Iowa certifiateof (fin"o"Ity 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 Uranforcabie - The Secretary
<br />finds that the liability for the amount assaad, together with all
<br />Interest In respect thereof, has been fully satisfied or has
<br />become legally unenforceable; or
<br />(2) Bond Accepted - There to 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) ObOIDIM of Certain Returns and
<br />Rohn Information For Tax Administration
<br />Purpoeese —
<br />(2) Disclosure of amount of outstanding lion. - In a notice of
<br />lien has been filed pursuant to section 6323(f), the amount of the
<br />outstanding obligation secured by such lien may be disclosed to
<br />any person who furnishes 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 property
<br />I!-) I 9,4", if
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<br />Grn +or
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<br />Grantee_ �
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<br />Numerical �-
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<br />(2) SU Of Property Sub)ect To Lin - For purposes of
<br />paragraphs 11) and (4), property shall be deemed to be situate! -
<br />(A) Property - In the caw of real property, at its
<br />OpIcal Wall"; or
<br />(0) Personal Property - In the fasee of pan" property,
<br />www tangible or Intangible, at the reshchim of the
<br />taxpayer at the Nine the notice of Rien Is filed.
<br />For Purposes of paragraph (2) (1). the r rshim of a corporation
<br />or pettrerehip shelf be dial I to be the place at whim the
<br />principal axecuu" office of 1M bueinas is located, Bab the
<br />residaoe of a taxpayer whoa rwldence is wittaut the United
<br />States shall be deemed to be In the Me" of Columbia.
<br />(3) Form - Tiro form and content of the notice
<br />rat era to In subsection (a) slNn be pro bed: by the
<br />Secretary. Such lotice OM be valid notwtmsMnding any
<br />other, provision of law regarding the form or -content of a
<br />oolft allied.
<br />Note: See section 6323(b) for protection for
<br />certain interests even though notice of lion
<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 />4. Personal property purchased in casual sale
<br />5. Personal property Subjected to possessory lien
<br />6. Real property tax and special ataament liens
<br />7. Residential property subject to a mechanics
<br />lion for certain repairs and improvements
<br />6. Attorney's (lens
<br />I . Certain insurance contracts
<br />10. Passbook loans
<br />(g) Ref tang Of Notice. — For purposes of this
<br />section -
<br />(11 General RUTS.— Unless notice of lien istelRedia
<br />the manner prescribed in paragraph (2) during the required
<br />refiling period, such notice of lion shall be treated as filed on the
<br />date orrwhich it is tiled tin accordance with subsection (ill after
<br />the expiration of such refiring period.
<br />(2) Place For Filing. — A notice of hen rallied
<br />during the required refiling period shall be effective only
<br />(A) 0 -
<br />0) such notice of lien is raided in the office in which the
<br />prior notice of lien was flied, and
<br />Ail in the case of real property, the fact of retiftng is
<br />entered and recorded in an index to the extent required by
<br />subsection (f) (4), and
<br />(R) in any case in which 90 days or more pr o, to me date
<br />of a rafiling of notice of hen under subparagraph (A), the
<br />Secrou" reafved writ" IMOfmaffon (in the mama
<br />prescribed In regulations Issued by the Secretary)
<br />concami g a cAaM{a IA ew Wtpaya'a fealQaa, H a notice
<br />of such flea Is alto filed In afxwrdanw with sutnectlon (q In
<br />the BMW in which such reeld4rw is sated.
<br />(3) Ra ped Raising Parlod, — in the as
<br />of any notice of Ilim, flee term "required renRrg period" mans -
<br />(A) the w*yar period stomp 30 days after the expiration
<br />of 6 years after the date of the assessment of the tax, still
<br />(B) the one-year Wall "no with the expiration at6years
<br />stir the clew of the providing required rNifitg period for
<br />such notice of fish.
<br />Sec. 6325. Release Of Lien Or
<br />Discharge Of Prpperty.
<br />{a) RatNta Of - '�1..f.� — Sthotect, to such
<br />reputations as the Secretary ma)i pmaibe, the Secretary shall
<br />Iowa certifiateof (fin"o"Ity 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 Uranforcabie - The Secretary
<br />finds that the liability for the amount assaad, together with all
<br />Interest In respect thereof, has been fully satisfied or has
<br />become legally unenforceable; or
<br />(2) Bond Accepted - There to 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) ObOIDIM of Certain Returns and
<br />Rohn Information For Tax Administration
<br />Purpoeese —
<br />(2) Disclosure of amount of outstanding lion. - In a notice of
<br />lien has been filed pursuant to section 6323(f), the amount of the
<br />outstanding obligation secured by such lien may be disclosed to
<br />any person who furnishes 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 property
<br />
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