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<br />Ems" From InNrnel Rwmw Code
<br />Sec. 8321, Lien For Taxes.
<br />It any person Ilan to pay any tax aptects or refum to
<br />,may ft wine after dosed, the &mourn (intruding arty Inbr-
<br />eat, adoo" MnarM, 00000 to tax, or aaweble panaly,
<br />MWm w" try =4 that fay an In addition therlte)
<br />SW be a Iten In bvor of ter Ordbd Statee upon ell proper,
<br />and flights to IMapRfp, whether rat or personal, belonging
<br />to adh anea.
<br />Sec. 63221 Period Of Lien.
<br />UMSM M WW -deb; hi spedgcelly fixed by law, ma; lien
<br />hepaed by action 6321 shall arise at the time the assessment
<br />Is Made and pall certlmn urml the liability for me amount so
<br />aasad (M a judgment agairm the taxpayer arising out of
<br />such RtY) is s&tbfled er becomes unenforceable by reason
<br />of lace of time.
<br />Sec. 6323. Validity and Priority Against
<br />Certain Persons.
<br />(a) PYfchmes, Holders Of secwItr in-
<br />r MedaMc'a tenors, And Judpmenl
<br />tan Cra�tora. —The chef Impe50d by action 6321 shah
<br />r� be vary a a{Idmt any purcnaMr. redder of a 50curlty
<br />IrHMat, mechano's gear. er ytdgmat uen ueditor unto notice
<br />tNraf which mob to requirements of subsection in has
<br />been filed by the Secretary.
<br />(o Pia Fa F NOUN, Form.—
<br />11) Place For Filing • The notice referred to in sup_
<br />action (a) Shall be filed -
<br />W Under stale LAWS
<br />(i) Pal Property - In the case of real property. In one
<br />office within the State for the county, or other governmental
<br />PA#VhIerd, Ice deWgnated by the laws of such State. in
<br />WW fed property subject to the lion is situated ; and
<br />(if) Personal Property . In the case of personal
<br />Property, whether tangible or intangible. in one office
<br />within the Sate for Me county, or other governmental
<br />subdivision), as designated by the laws of such State,
<br />in which the property subject to the lien is Situated
<br />or
<br />(B) With Clark 01 District Court - In the office of the clerk of
<br />fed United States district court for the Judicial district in which
<br />the progeny subject to lien is situated. whenever the State has
<br />not by law designated one office which meets the requirements of
<br />Subparagraph IA), or
<br />(C) With ItstOrder of Dads of The District Of Coiumb�a In
<br />ft offiN M the Mcorder of heeds of the District of Columoa, if
<br />me Property Subject to the lien !s situated in the D,slrci of
<br />(21 Slhn of Pro" Subect To Lien . For Purposes of
<br />pergpraphe (1) and (4), property shall be deemed to be situated -
<br />(A) Its Property, - In firs catep of real property, at Ib
<br />phyakal teaton: or
<br />(8) personal Property - In the case of personal pro",
<br />whether tanglble or Intangible, at the room of the
<br />taxpayer at the time the notice of hen Is filed,
<br />For purpose of paragraph M (B), the nsldm of a corporaton
<br />or Partnership shelf be d"MW to be the plea at which to
<br />Principal executive otna of the business to tooted, and the
<br />rsider a of a taxpayer whose raldence is without the United
<br />States shall be deemed to be In the District of Columbia.
<br />(3) Form - The form ad.. content of this notice
<br />refined to In subnWion (u Shall be prsorlbed by the
<br />SeEhtery. Such trots Shag 56 valid rotwMabmSrg llm
<br />other provision of law regarding the form or content of a
<br />notice of lien.
<br />Noh: 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 />f. Personal property Purchased In casual sale
<br />5. Personal property subjected to possessory lion
<br />6. Real property to and spatial aeai cement liens
<br />7. Residential progeny, Subject to a mechanic's
<br />lien for certain repairs and improvements
<br />9. Attorney's (lens
<br />9. Certain insurance contracts
<br />10 Pasebookloans
<br />(0) Refdinp Of NOON. — For purposes of this
<br />section
<br />if) rrrfWal Roil. -- Unless notice of lion is refried In
<br />the manner prescribed in paragraph (2) during the required
<br />"offing period, such notice of Iran 51311 betrated atliled on the
<br />date omwhicn it is filed (in accordance with subsection (D) after
<br />the expiration of such refiling period.
<br />(2) Place For FIOny. — A notice of lien retired
<br />during the required refining period shall be effective Wit.
<br />(A) d-
<br />(i) such notice of lion is rallied in the office m which the
<br />Prior notice of lion was filed, and
<br />(it) in the case of real property, the tact of refining is
<br />entered and recorded in an index to the extent regwred by
<br />subsection (11 (4), and
<br />(B) !n any case in which. 90 days or more prior to the date
<br />of a refiring of notice n! lien under subparagraph (A), the
<br />BOVpry fNMIY1d mtlHr Wornallon (m IN masm
<br />prescribed In regulations Issued by the Soprataryl
<br />concemin0 a chett{p M tN taxpayer s rMldenNe, t o 1Nta
<br />Of NO it" Is abo fkd In 1aNrdaner with au0eaeeon (1) In
<br />to State In whhet such rr elders Is located.
<br />or any noRtla ttsit«m " Per" p {Nf in the case
<br />(A) the ohe-yar palled etding 30 days after the expiration
<br />Of 6 years after tN dell of the Uns" d of the tax. Arid
<br />(8) this one-year Wed ending with the expiration of8yan
<br />after the ttM of to pre"ng required r o," Owl" ran
<br />such notice of hen: l
<br />Sec. 6325. ` Release Of? L'isn Or
<br />Discharge Of Property.
<br />(a) R*m Of Uen. — SAKI to such
<br />regulations as the Secretary may prescribe, the Secretary shall
<br />Issue a cerlif cold of release of arty lien Imposed with respect to
<br />any Internal revenue tax not later than 30 days afar 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 />becom5legally 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 455053911, together with all Interest in respect
<br />thereof, within the rime 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 surety thereon, AS may be specified by such regulations.
<br />Sec. 6103. Confidentiality and Dis-
<br />closure of Returns and Return In-
<br />formation.
<br />fill OkCk* F of Certain Retums and
<br />R6�tuumulnloil'11W ort For Tax Administration
<br />1
<br />YOMo�+• —
<br />(2) Disclosure of amount of outstanding lien. • If a notice of
<br />lion has been filed pursuant to section 6323(f), the amount of the
<br />outstanding obligation secured by such Iien may be disclosed to
<br />any person who furnishes satisfactory written evidence that he
<br />has a right in the property subject to such lion or intends td
<br />obtain a right in such property.
<br />__A:.s'
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<br />(21 Slhn of Pro" Subect To Lien . For Purposes of
<br />pergpraphe (1) and (4), property shall be deemed to be situated -
<br />(A) Its Property, - In firs catep of real property, at Ib
<br />phyakal teaton: or
<br />(8) personal Property - In the case of personal pro",
<br />whether tanglble or Intangible, at the room of the
<br />taxpayer at the time the notice of hen Is filed,
<br />For purpose of paragraph M (B), the nsldm of a corporaton
<br />or Partnership shelf be d"MW to be the plea at which to
<br />Principal executive otna of the business to tooted, and the
<br />rsider a of a taxpayer whose raldence is without the United
<br />States shall be deemed to be In the District of Columbia.
<br />(3) Form - The form ad.. content of this notice
<br />refined to In subnWion (u Shall be prsorlbed by the
<br />SeEhtery. Such trots Shag 56 valid rotwMabmSrg llm
<br />other provision of law regarding the form or content of a
<br />notice of lien.
<br />Noh: 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 />f. Personal property Purchased In casual sale
<br />5. Personal property subjected to possessory lion
<br />6. Real property to and spatial aeai cement liens
<br />7. Residential progeny, Subject to a mechanic's
<br />lien for certain repairs and improvements
<br />9. Attorney's (lens
<br />9. Certain insurance contracts
<br />10 Pasebookloans
<br />(0) Refdinp Of NOON. — For purposes of this
<br />section
<br />if) rrrfWal Roil. -- Unless notice of lion is refried In
<br />the manner prescribed in paragraph (2) during the required
<br />"offing period, such notice of Iran 51311 betrated atliled on the
<br />date omwhicn it is filed (in accordance with subsection (D) after
<br />the expiration of such refiling period.
<br />(2) Place For FIOny. — A notice of lien retired
<br />during the required refining period shall be effective Wit.
<br />(A) d-
<br />(i) such notice of lion is rallied in the office m which the
<br />Prior notice of lion was filed, and
<br />(it) in the case of real property, the tact of refining is
<br />entered and recorded in an index to the extent regwred by
<br />subsection (11 (4), and
<br />(B) !n any case in which. 90 days or more prior to the date
<br />of a refiring of notice n! lien under subparagraph (A), the
<br />BOVpry fNMIY1d mtlHr Wornallon (m IN masm
<br />prescribed In regulations Issued by the Soprataryl
<br />concemin0 a chett{p M tN taxpayer s rMldenNe, t o 1Nta
<br />Of NO it" Is abo fkd In 1aNrdaner with au0eaeeon (1) In
<br />to State In whhet such rr elders Is located.
<br />or any noRtla ttsit«m " Per" p {Nf in the case
<br />(A) the ohe-yar palled etding 30 days after the expiration
<br />Of 6 years after tN dell of the Uns" d of the tax. Arid
<br />(8) this one-year Wed ending with the expiration of8yan
<br />after the ttM of to pre"ng required r o," Owl" ran
<br />such notice of hen: l
<br />Sec. 6325. ` Release Of? L'isn Or
<br />Discharge Of Property.
<br />(a) R*m Of Uen. — SAKI to such
<br />regulations as the Secretary may prescribe, the Secretary shall
<br />Issue a cerlif cold of release of arty lien Imposed with respect to
<br />any Internal revenue tax not later than 30 days afar 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 />becom5legally 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 455053911, together with all Interest in respect
<br />thereof, within the rime 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 surety thereon, AS may be specified by such regulations.
<br />Sec. 6103. Confidentiality and Dis-
<br />closure of Returns and Return In-
<br />formation.
<br />fill OkCk* F of Certain Retums and
<br />R6�tuumulnloil'11W ort For Tax Administration
<br />1
<br />YOMo�+• —
<br />(2) Disclosure of amount of outstanding lien. • If a notice of
<br />lion has been filed pursuant to section 6323(f), the amount of the
<br />outstanding obligation secured by such Iien may be disclosed to
<br />any person who furnishes satisfactory written evidence that he
<br />has a right in the property subject to such lion or intends td
<br />obtain a right in such property.
<br />__A:.s'
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