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<br />Excerlift From InNfing ft"Ifflue Code
<br />M Sthis of plar" subject To Um - For purposes of
<br />figairs" NOW writhe (hit the MM
<br />paragraphs (1) and (4), property shall be deemed 10 be SIW&Wd -
<br />prescribed In nifularilm WNW by the SWMM)
<br />Sec. 6321. Lion For Taxes.
<br />(A) filled Pre" - In this CAN Of real WO". At b
<br />concsmkq a change 61 the taxpayea's fawo.tea &ft
<br />of such Ran Is also MW In UWftM with M In
<br />N any persort flow to pay any tax neglects or refusers to
<br />"Pical Wtsm; or
<br />(B) Personal Pro" - in the calls of perearrial we".
<br />this Sasis in which such residence Is localled.
<br />joy ft Mass after domplet the amount (including any In*-
<br />IK eadlidow ~ addition to tax, or Assessable penally,
<br />whether tv4lM9 or Intarri It the Millorice of ths
<br />taxpayer M No " ft notive at fir 10,111111old.
<br />(p) RORUW in the case
<br />WWm *M seW too to may accrue in addition Metals)
<br />For purposes oll Woo*h MM. 111*11 MOtAfA& WWSW
<br />of any notice Off* ifist afiling WIW mom -
<br />00 be a lion in favor of go UMW Iteles upon all prop"
<br />or partnership shall be deemed to be the plus it which the
<br />(A) the one-year period oindhig 30 days after the expiration
<br />vall rights to propially, wholiveli real or personal, belonging
<br />principal executive office of the business Is located, and the
<br />of 0 years after the date of the wimfMM 01 the tax, And
<br />Is each Persian.
<br />reatifiderics of a taxpayer whose residence Is without the United
<br />(8) the ormi Wed ending with the expiration offlyears
<br />Sign "I be dais to be In the D" Of COIUMbIL
<br />after the close of the proceeding required raffling parkad for
<br />Sec. 6322. Period Of Lien.
<br />M Form - The form and content of the nods
<br />such notice of lion.
<br />thhoss snodlw� do". oppok.ally fixed by law, the IM
<br />rshared to In subsection (a) shall be proscribed by the
<br />secretary. Such notici.sluill be valid notwitd"ing MV
<br />Sec. 6325. Release Of Lien Or
<br />I aspond by section M "I afrhis at the time the assessment
<br />other provision of last regarding the form, C?!4!kl
<br />Discharge-Of Property.
<br />he media and the liability for the amount so
<br />"""W for taxpayer arising out of
<br />ncift, of it".
<br />ReWeliffil Um. — sollitict to such
<br />such flablifty) Is saftflod or becomes unenforceable by reason
<br />NOW See section 6323(b) for protection for
<br />regulations as the Secretary may prescribe, the SoCirstarif shelf
<br />d false of thear.
<br />notice Of lien
<br />certain Interests even though ni
<br />issue a certificate of release of any Han Imposed with respect to
<br />any internal revenue tax not later than M days after the day on
<br />Sec. 6323. Validity and Priority Against
<br />imposed by section 6321 Is filed with respect
<br />which-
<br />Certain Persons.
<br />to:
<br />(1) Liability Satisfied or Unenforceable - The Secretary
<br />finds that the liability for the smaturanstaisold, toVIhAr with all
<br />'been
<br />(a) ligiliffidogigiiiiiiii, a 10MM -of S@Co*- fill.
<br />, -4;- SKVftN-
<br />Impost In respect thereof, figs fully satisfisil or has
<br />Celestes kbdbMWI UWaM And ki"UM
<br />2. Notoivehiciss,
<br />pn.f.properly purchased sa retail
<br />.
<br />be . come ble; or
<br />V%Y yflordorces
<br />At -7flars is furnished tothelliecretaq and
<br />-tM Cf@dNM — The Man Imposed by section M shift
<br />4. Personal property our. in casual u&I sale
<br />accepted by him a bond that Is conditioned upon the payment of
<br />.dial be valid a song my purahaster, holder of a security
<br />5. Personal pro" subjected to possessory lion
<br />the amount assessed, together with all interest In respect
<br />borsell, mechatilicis Rather. or judgment lion creditor until notics
<br />S. Neal property lax and special assessment lions
<br />thereof, within the time orsocriblel'by law (Including any
<br />'Owed which meets the requirements at subsection (Il) his
<br />7. Residential property subject to a mechanic's
<br />extension of such time), and that is in accordance with such
<br />,boon, flied by the secretary.
<br />lion for certain repairs and Improvements
<br />requirements relating to terms, conditions, and form airthe bond
<br />0. Attorney's lions
<br />and sureties thereon, as may be specified by such regulations.
<br />tll Plm For I" Nodm- Form.—
<br />9. Certain Insurance contracts
<br />(1) Place For HIM, The not . ice role ; tied to I in sut I 1-,
<br />10. Passbook loans
<br />Sec. 6103. Confidenti and Dis-
<br />it"s V1
<br />I : _ , f
<br />be filed -
<br />I
<br />(g) Refining Of Notice. — For purposes of this
<br />closbre of'Retu n a n Return in-
<br />(A) under SMI Laws
<br />(A)l)
<br />0) thral Property - in the can of real property, In one
<br />section -
<br />foymation.
<br />office within Me State (or the county, or other governments[
<br />(1) Gengind Rule. — unless notice of lien is refiled in
<br />(k) Disclosure of Certain Returns and
<br />subdivisionji. jakdalightaoil Off Mis laws of such State, in
<br />the manner prescribed in paragraph (2) during the _requited
<br />R*turh Infornflation For Tex Administration
<br />~ ft property subject to the lion Is situated; and
<br />refiling period, such notice oflionshallbetteateclasifilodoillho
<br />PfUll"Pilliggi
<br />(11) Personal Prop" - In the case of personal
<br />date orrwhich it Is filed (in accordance with subsection If)) after
<br />pro", whatfull tangos or intangible. in ore office
<br />within the State (or the county, of other governmental
<br />the expiration of such itifiling period.
<br />(2) Place For Filing. — A notice of lien lefiled
<br />(2) Disclosure of amount of 0015fardirg lien - if a notice of
<br />Ithe. the
<br />subdivisionf, as designated by the laws of such Slate.
<br />in which the property subject to the lien is situated,
<br />during the required refiling Derlo shall in eflectiYA onlY
<br />Iran has been loe^ porsuant to secticr, 63123(fi. amount of
<br />outstanding Oligalion scc,fc, ty such tier. may bc 0-sciosed to
<br />or
<br />(A) It -
<br />any parson who furnishes; Satisfactory written evidence that he
<br />(a) With Clark Of District Court - In the office of the clerk of
<br />(I) such notice of lien is rallied in the office in which the
<br />h 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 lion was filed, and
<br />III) In the case of real property, the fact of refiling is
<br />:,'.I'na rigor in such property.
<br />the pro" subject to lien Is situated, whenever the State has
<br />net by I&Wdsojiffigto one office which meats the requirements of
<br />entered and recorded in an index to the extent required by
<br />euAlperaffirsolti (A), of
<br />(C) With Recorder Of Dads 01 The District 01 Columbia - In
<br />subsection it) 14), and
<br />18) in any cast In which, 90 days or more ptic, to the date
<br />she offlare Ajjh@ 1111scoraer *1 Dead$ of the District a[ Columbia, it
<br />of a refiling of notice of lien uncle: suboataotaph 14 the
<br />the property subject to the lion is situated in the District of
<br />Columbia. : I I i ,
<br />1. 1 1 - I ,
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