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<br />Grantor,..
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<br />'87 S.P
<br />Ail 10 57
<br />real
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<br />Exce" From Internal Rwalmile Code
<br />121 Single Of Property Sub" To Lien - For purposes of
<br />seenlary, rewm written IrMormation (In the mamer
<br />paragraphs (1) and (4). property than bed eemed to bs anusted -
<br />prescribed In regulations Issued by the Secretary)
<br />Sec. 6321. Lien For Taxes.
<br />(A) Real ftWW - In the as of real property, at Its
<br />cbnexnbgedaapelntMa>�yerar ,if aMoog
<br />fahysial location; or
<br />of eueh filar Is aleo filed le amoordancewlm subsection (0 In
<br />R my (resat It" to pay my tax neglects or refuses to
<br />IS) Persona) Property - In she case of pawnal property,
<br />the stab In which such residents Is'
<br />pay the amts aft demaid, the amount (including any Inbr-
<br />whether tangible or intangible, at be residence of the
<br />sat, Odluoml smarts, adNUOul to tax. or aaaeabN penalty,
<br />taxpayer K the 0=11heref iw of Ism is fill
<br />M Re"Irw RM* Patted. `.. in the case
<br />legladan with my date tut may wenn In addl0on dersto)
<br />For purpom of paragraph (n (S)• tin rpidma dacorporrilm
<br />of any notice of )Nn. the them "ragdnd refiling period" mans
<br />shall bef a Ilan In fever of the tbdeed States upon all property
<br />or partnership shall be deemed to be the plea at which the
<br />(A) the urn yNr period ending erg days after the expiration
<br />and rights to proof , whOw real or personal, belonging
<br />principal executive office of the business N touted, and the
<br />of 5 yeas after the dab of the asewennrd of the tax, and
<br />to rim parson.
<br />midenceof a taxpayer whose residence Iswithout the United
<br />(B) the one -year pealed ending wimlM expiration at0yurs
<br />States shall be deemed to be In the District of Columbia.
<br />after the close of the preceding required refilling period for
<br />Sec. 6322. Period Of Lien.
<br />(9) Form - The form and content of the notice
<br />such notice of lien.
<br />referred to In absection (a),Shall be prescribed by to
<br />.
<br />Unless wotlla4ablis spKW"ly fixed by law, the Ilen
<br />. secretary. Such notice shah ce,valid notwithstanding any
<br />Sec. 6325. Release Of ', Lien Or
<br />'
<br />Itttposed by section 5921 shall ariss at the time the assessment
<br />N the liability for The
<br />other provision of law regarding the form or content of a
<br />Discharge Of Property,
<br />made and atoll continue until amount so
<br />aaexed (or a judgment against the taxpayer arising out of
<br />neap of lien.
<br />(a) Release Of Lien. — Subject to such
<br />,
<br />`
<br />such liability) N satisfied or becomes unenforceable by reason
<br />NOW. See section 6323(b) for protection for
<br />regulations ea the Secretary may prescribe. Secretary shall
<br />� "
<br />of lapw Of tint.
<br />certain Interests even though notice of lien
<br />issue a certificate of release of any lion imposed with respect to
<br />'
<br />Sec. 6323. Validity and Priority Against
<br />imposed by section 6321 is filed with respect
<br />any internal revenue tax not later than 30 days afar the day on
<br />which -
<br />Certain Persons
<br />to:
<br />(1) Liability Satisfied or Unenforceable - The Secretary
<br />(a � Holders Of- Sactaril. in-
<br />_ L Segumlee -
<br />`
<br />finds that the liability ioi amount assessed, together with all
<br />Interest in respect thereof. Ms been fully satisfied or has
<br />�.
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<br />iefae r fi�echenlc'e Llano % And sltldpnNflt
<br />2. Motor vMkNb' _
<br />become legally unenforceable or
<br />,
<br />t ter Cfed�ff. — TM lien imposed b section 5321 shill
<br />Do Y
<br />3. ` Petwnal.property ttwdgned a1 retail :-
<br />4. Personal property purchased in casual sale
<br />1 ;(2) Bond Accepted -Rake is furnished haNNSedfstary and
<br />'het st valid as against my pwehaser, holder of a security
<br />Mtbreat, meehank' alNnor, orbrdgmentlien creditor unti10Otics
<br />5. Personal property subjected to possessory lien
<br />accepted by him a bond that Is conditioned upon the payment of
<br />the amout)t. apssased,.topa0)er WIm. all Ipbratt in respect
<br />4
<br />.
<br />has
<br />5. Real property tax and special aassssment liens
<br />tMradf, wlEhin the tlhiN prseerioed by )sew (IncluBlnq any
<br />Mere which cowls the requirements of subsection (f)
<br />been flied by me Secretary.
<br />7. Residential property subject to a mscA+nic's
<br />extension of such time), and that Is in accordance with such
<br />Ilan for certain repairs and improvements
<br />9. Attorney's (lens
<br />requirements relating to terms, conditions, and form of the bond
<br />m Place for Filling Notice Form. —.
<br />9. Certain Insurance contracts
<br />taro I
<br />and sureties thereon, as may be specified by such regulations.
<br />(1) Place For Filing:- The no ub• notice referred to in s
<br />10. Passbook loans
<br />Sec- 6103.. Confadentialityr and Dis-
<br />�thon(a)%WbefiNa
<br />section
<br />(ol Raffling Of Notice. — For purposes of this
<br />closure of Returns and Return In-
<br />Under State Laws
<br />(I) Real Property - In the case of real property, in one
<br />section-
<br />formation.
<br />office within the State (or the county, or other governmental
<br />(n General RUIe. — Unless notice of lien is rallied in
<br />(k) f%Wosure of Certain Returns and
<br />subdivision), as dnignabd by the laws of such State, in
<br />the manner prescribed in paragraph (2) during the required ``
<br />Return lnformati00 For Tex Administration
<br />which the property subject to the lien is situated; and
<br />Personal Property In the
<br />rattling period. such notice of lien shall be treated as filed on 1M
<br />Purposes. —
<br />(n) - case of personal
<br />pro". whether tangible or intangible, in one office
<br />date on which it is filed (in accordance with subsection (q) after
<br />the expiration of such refifing period.
<br />within the State (or the county, or other governmental
<br />(2) Place For Filing. — A nonce o} hen nettled
<br />(2) Disclosure of amount of outstanding lien. - It a notice of
<br />subdivision), as designated by the laws of such State.
<br />n which the property subject to the lien is situated:
<br />curt the aired raffling shat
<br />M q g I Rue affective only -
<br />lien has been filed pursuant to secton 63230), the amount of the
<br />outstanding obligation secured by saGi lien may be disclosed to
<br />on
<br />IS) wino Clerk IN District (:OUR In the Office of the clerk of
<br />(A) if
<br />(n such notice of lien is refiled in the office in which the
<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 />the United States district court for the judicial district in which
<br />prior notice of lien was filed, and
<br />Obtain a right in such property .
<br />Me preperty subject to lien is Situated. wh:nevar the State has
<br />(it) in the case of real property, the fact of retihng is
<br />,
<br />net byfawdeaignated title office which metals the requirements of
<br />entered and recorded in an index to the extent required by
<br />subparagraph (A) or
<br />subsection if) (4), and
<br />k (C) With Recorder Of Deeds 0 The District 01 Columbia - In
<br />(B) in any case in which. 9D days or more prize to the date
<br />me0ffkae4ihe Recorder of Deeds of the District of Columbia, it
<br />of a rafting of notice of lien under subparag!aph (A). the
<br />the property subject to the lion le situated in fhC OISlr!dt Of
<br />Columbia. ,
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