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a <br />Entated as t3 m4nt lei; r00/ <br />Grantor <br />Grantee <br />Numerical <br />Oak <br />Ilk „ <br />A s 49 <br />Mi <br />r � S <br />Enwpb Fmm IrtNntsl Rmnw Code <br />Sec. 6321. Lien For Taxes, <br />ff only paean liable, as pay any tax neglects or refuse to <br />pay do same after deraand, the amount (Including any Inla- <br />eat addIU" amount, addition to tat, or Umsable penehy, <br />ttspetha with sty coal that may own In addition thereto) <br />site" be a lion In hva of the UMW Subs upon all properly <br />and two to 0"". win" fed or personal, bringing <br />to such person. <br />Sec. 6322 Period Qf. Lien. <br />URNn at-kw N' spa~ fixed by law, tea Ibm- <br />Mpasd by =6321 pall Ft the ire the sae sasment <br />te meta <br />and steal oartlanta tame t1MlNrdlity for tea amount an <br />seeped (or a IuApmint spablo the taxpayer arising out of <br />such HablDty) Is satisfied or become unenforceable by reason <br />of Ipw of iMa. <br />Sec. 6323. Validity and Priority Against <br />Certain Persons. <br />(a) punbaeees, holden of Samilly in- <br />w"k, Mechanic's L sow% And hf wt <br />LIM CMdNM — The "en imposed by section 021 shall <br />rwl be valid a agaMst any purchaser. holder of a security <br />bNreal mathanlc it Ifirmr, or Judgment lien creditor until notice <br />thereof which meets the requirements of subsection in has <br />been filed by the Secretary. <br />(o Pboe For I "NOON; Form. — <br />(1) Place For Filing - The notice referred to in sub- <br />action (a) shall be filed - <br />(A) Under Sts% Laws <br />(g Neal Property - in the cat of real property, in one <br />office within the State (or the county, or other governmental <br />sunkfitiiefg, rte d#Wftd by the laws of such State, in <br />which the property subject to the lien is situated; and <br />(II) Personal Property - In the cap of personal <br />property, whisper tenpible or intargib%, in oral office <br />within the State (or the county, of 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 />(e) with Clerk Ot District Court - in the office of the Geri of <br />the United States district court for the ludiu3t drsmct ,.n wh¢h <br />the property subject to lien is situated, whrnever the State has <br />tot by taw designated one office which meets the requirements nl <br />aabgaragraph (A), or <br />(D) with Recorder Of Dods Of the District 01 Columb -z in <br />drams el tea Necorder of Deeds of the District of GOIumO +a rf <br />the property subject to the lien s situated m tie D.str•ct nl <br />M Shia Of Property Sub)eet To Lten - Fm ptrrp- of <br />perogrophe (1) and N). property Mall be doemad to be situated - <br />(A) kill Property • In the rape et real property, of Its <br />physical tso #at: or <br />(S) personal property - In the can of perpnsi prePerty. <br />whether tangible or intagfbta, at the residence of Its <br />taxpayer at the time the notice of Ilan Is "led. <br />For purses of soraprph M (S), the residence of a dorpont" <br />or permanent, she" be Named to be the pile at which the <br />principal executive offiric of the business Is located, and tea <br />rptaence of a taxpayer whoa residence is wttlrol" the United <br />Stable "I be It to be M to District of Csiumbte. <br />(R Form - The form and content 4l � tw nptlee <br />Mend to In sulhaectlae (a) shall be pratrlW by the <br />Secretary. Such nctlot sine be valid netwtMhNifnp -only <br />1!r provision of few,. recording, the form of conNnt 91 a <br />n0tluof Ile. <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 />L <br />Securities <br />2 <br />Motor vehicles <br />3. <br />Personal properly purchased At retail <br />1. <br />Personal property purchased In casual sale <br />S. <br />Personal property subjected to possessory lien <br />e. <br />Rut property tax and spacial assessment liens <br />7. <br />Residential property subject to a mechanic's <br />lien for certain repairs and improvements <br />S. <br />Attorney's Ions <br />9. <br />CeAan insurance contracts <br />to <br />Passbook cans <br />(g) Refttiny Of Notice. — For purposes of this <br />section - <br />(t) Cameral Rule. — Unless notice of lien Is rallied In <br />the manner prescribed in paragraph (2) during the required <br />retiling period, such notice of liem shall be treated as filed on Ina <br />date orrwhKh it is filed (in accordance with subsection (Q) after <br />the expiration of such nothing period. <br />a) P1&* For Flung. — A notice of Gen reliled <br />curing the required rehhng perlolostall be ellKtivagnly - <br />Ar I <br />(if such notice s :ien is refiled m the office in which the <br />prior notice of lion was filed, and <br />Iiij in the case of real property . the fact of refiling is <br />entered ono recorded In an index to the extent required by <br />suosecton HI im. and <br />�Bi in any case n which. 90 days of more prior to the date <br />of a resting of notice of !ion under subparagraph (A), the <br />r+ <br />Se fory reosived writhes Intarmat%n (M "N master <br />prescribed In regulation Issued by the Secretary) <br />tmrxamlrq a change Id the faWyer$ realNha, if a rroUa <br />of such ON If also 11110 In accordance with subsection (9 M <br />on State In which elect realdenss Is lowu0• <br />(3) Required 1110111111111M Pei iod. — in me an <br />of any notice of lien, the fam "required falling palod" means - <br />(A) the om•year, period "ding 30 days after der expiration <br />of 0 yore after the data of the BMW~ of the tax, area <br />(S) Use one. ypar period onM -3 with the expiration Oil years <br />after the close of the pra ding required rsillirg period for <br />Wch notice ollNp - r <br />Sec: 6M ` Release Of '-den Or <br />`Discharge Of Noperty. <br />(a) Relew Of Lien. — subject to such <br />regulations as the Secretary may prescribe, the Secretary shall <br />tea a certificate of release of any Han Imposed with respect to <br />airy 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 amou itasseaed, together with all <br />interest in respet 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 surel%s thereon, as may be sfaecilied by such regulations. <br />Sec. 6103. Confidentiality and Dis- <br />closure of Returns and Return In- <br />formation. <br />(k) Dtscgsure of Certain Retums and <br />Return Infdrmation For Tax Administration <br />Purpoeea: - <br />(2) Disclosure of amount of outstanding Gen. - It a notice of <br />lien has been filed pursuant to Section Ca234f1, the amount Of the <br />outstanding obligation securaJ by such lien ray bat dlsWased 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 properly <br />x.� <br />a <br />1� <br />K <br />