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Exarpk From inWW Revenue Code Sec. 6321. Lien For Taxes. e my pawn faew to pay any tax neglects or refuses to pay the ahem after demand, the amount (including any Inter• at adMWW amount. adNwn to tax, or allassubo penalty. "Now wen any no eta may aeuw in Which manse) c1W be a son In low of ft United yams upon all wrr ,arty and rV4 to prie". wt ft red or personal, belonging to wit penes. Sec. 6323: Pvriadd W Lien. Urdesa Wdit do M sO ORMY fixed by law, the Ifen fahpaaad by esWM W a l aria t the time the aaaeatherht W heads ate 11 M 04. bhlfl 11N llabllDy to the amour q assssaed for a WdgmaN Cana the taxpayer arising out of such HabIllty) is satisfied or becomes unenforceable by reason of tepaa of ow. Sec. 6323. Validity and Priority Against Certain Persons. (a) Purchaws, Holders Of So=* In- hleeti, ft nhanWis LNnore, And Judgment Llen CrretflOom — The Ben imposed by section 6321 shall not be veld as agatmt any purchaser, holder of a security therel medladp's Iwhwr, at Judgment lien creditor until notice Ueaeaf who meeb the requirements of subsection (1) has been fled by the Secretary. (o Place For F tag Notice; Form (1) Mau For Filing - The notice referred to in sub, Nchpn (a) shelf be tBed - (A) ors Ste" taws (f) Rat property - in the case of real property, In one office within the State (or the county, or other governmental svba"iDI96 ale, desgpa(ed by the laws of such State. In which the properly subject to the lien is situated; and (ti) Personal Property - in the case of personal property, whether tangible or intangible, in ON office within the State lot the county, or other governmental subdivision), as designated by the laws of such Stale. In which the property subject to the lien is situated or (a) Wrtlf Clerk of District Court - in the office of the clerk c! the Undated States district Court for the judicial . ",tr•.cl in whi0 the property suol to lien is situated, whenever the state has nor try law designated one office which meats the regwr. meals of subleareffrsph (A). or Q With Recorder Of Deeds Of The District Of Cu,u a in meoffesat the Rmfder of Deeds of the District of cmumara .r the property subject to the lien .s srtua!ed in I"i J•,. ::! of CNuRiWp. - Entered s6 Document tike Z Grancar 1 C GrantDe ,.. Numerical s f ` (2) No Of Properly SUW To Llat - For ptxpesse of paragraphs (1) and Nl. property shall be desmed to be situated - (A) ftell Property - nee case of rssi properly, at its pl"" roeseal; or (6) pasonal property - new Can of pereaul pro party, whether taiglbo or Intangible, a the ra"Kia of the taxpayer at the lima the notice of ion Is filed. Fer purposes of paragnph m (s). ee rIWO of a cerporso" or partnership shall be deal ssd to be the plea at which the prnpipal executlw otllo of em business Is IOMW, alb are rnidethce of a taxpayer wlwss raldake Is wit het the United stasss shell be deemed to be in the District of Cdumbo. (3 Form - itm irxm; tgb contort of the ;mit" referred to In wbeeetioti hi t be prntrllfad by the •:. Secretary. such `oars• shW tie, valid tmtwOstarhdn9 MV other provision of Iw regadhg the term Or uateM Of a footice of Ileh. Nf3te: See section 6323(b) for protection for certain interests eyen though notice of lion imposed by section 6321 is filed with respect to: 1. Securities 2. Motor vehicles 3. Personal property purchased M retail 1. Personal property Purchased In pwai $ale 5- Personal property subjected to possessory lien B. Real property tax and special assessment liens 1. fwsioamial property subject to a mechanic's lien for certain repairs and improvements 8. Attorney's liens 9. Certain insurance contracts 10. Passbook loans (0) Re" Of NOUN. — For purposes or this section - (1) GeFWSI Rude, — Unless notice of lien is refiled in the manner prescribed in paragraph (2) during the required rafting period, such notice of title shak.11e headed as filed on the dale on which it is filed (in accordance with " subsection (il) after the expiration of such refiling period. (2) Place For Filing. — A notice of lien rented during the requned relihirg period Mal by effective only IA) if iii such notice of lien is relied in the office in which the prior notice of lien was filed. and (n1 in the case of real property. the fact Of refiring is entered and recorded .n an index to the extern egwred by suhsecnon (I) tar), and '61 �rf any case :n whits. 90 days or more prior to the date at a reb!mg of notice of i:en under >uuparagraph (A), the seas" ril srrfMt IMsrmaeon (n em mane prauloe0 In "Wauofm laved by Bw sitorWry) owe" a d" In the texpe"I r hm N a heees of such Bat Is aHa feed N+woerAanw wkh MMICtion M io the stab In which wit Neldence, Is boated. (3) RegWnd Rely Pe►1od. — In the case of any notice d Ion, the Mm "required Mling period" fives (A) the orwyssr period efhdng 30 days aft the exfdrgan of 6 years aftel ee data of the assessment of the tea, alb (B) the ofw- yearperlod ending with the explraeahof6yNn after the doss of the preceding required re iBrg period for such notka of lea. I. - .. . Sec. 6325. . R6leaise Of teen Or Discharge Of Pfoperty. (a) Release Of Lien. — sow to such regulations as the Secretary may prescribe, the Secretary shall laws a con f cab of rowan d a" Ian Imposed With reaped to any Interasl reveme tax not later than 30 days aft the day on which - (1) Liability satisfied or Inenforoeable • The Secretary finds that the liability for the amount assessed, together with all Interest In respect thereof, has been fully satisfied or has become wgaily unenforceable; or (2) Bond Accepted - There is furnished to the Secretary and acceoted by him a bond that Is conditioned upon the payment of the amount assessed, together with all Interest in respect thereof, within the time prescribed by law (including any extension of such time), and that Is in accordance with such requirements relating to terms, conditions. and form of the bond and sureties thereon, as may be specified by such regulations. Sec. 6103. Confidentiality and Dis- closure of Returns and Return In- formation. (ki O ilisgre' of Certain Returns and Reli int lnfotinallon For Tax Administration Purpo-m " r, - (2) Disclosure of amount of outstanding lion. - It a notice of lien has been filed pursuant to section 6323(p, the amount of the outstanding obligation secured by such lien may be disclosed to any person who furnishes satisfactory written evidence that he nose rlghl ;n the property sublecf ho Such +,en or intends to Obtain a right in such property t� 1 _ J