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FIN a i � ! s En T bra fp 3 d S pOcumianf No, Granter -�- Woe Numerical , "- cab fl Exowlls Frio Intarnol Revmf Cade 121 Stills DI Propmty SUW To loon Far purposes of paagaphslliandlal property shall bedreme0lobesnualf0 Sec. 6321. Lien For Taxes. JAI Beal property In the cast of real prOpelty At It physKfrl location or If any pegOn 1 01 to pay any a. neglects or Fetuses to 191 personal Property In the case of personal property My BTe same offer dMland. IM AMOUnl (Including any (shot- eal. adNlkenal amount. addition to lie, or a6seSS4ble WAItY. "wo eras any coats Mal may "CrOt m adolbon IhealO) go N a Ilan in favor Of the ttanea Mates upon all property ow rights to prspeely. whether real or personal belonging ta such potion Sec. 6322, Period Of Lien. Unteso another data K specifically fixed by aw the Ivan moorm by SMW 8321 mail arose at the time the assessment is made fried shall CDnImus Until the Iablilly for the ofrl0unt So onmo (Of a' to�gnMM against Ine taxpayer afismg out of Such hagbty) FS satisMd or becomes unenforceable by f"Son of apse of time Sec. 6323. Validity and Priority Against. Certain Persons. Ial Purchaser's, Holders Of SocwRtr In- twoots. fdaeMele's Lloners. And Judgniont Loon Crodiars. — The Fan ImPOSed by section 6321 span not be valid is against any purchaser . holder of a Secu:dy ImareSt. maxhiillG s lien, of judgment llancredllof until notice lhere0l which meets the requirements of subsection (11 has been filed by The Secretary Io Piece For Filing Nolics; Form. — !v Race Ga Rhrq The 10111, nlured to m Sub sechnn cal shall be tiled tat Under Stale laws Ire Real Pro forly • in Me use of real properly rn One office within Ihe State for the COagY of other governmental suM.,.ponl 45 ofsignafed by the laws of such $ate In which the properly subject to the tien Is sduatae. and ill) eetedeal Property In the cam of personal umoerty whether tangible of Intangible m one office .,thin the Slate (or the county or Otner governmental subdwislonl as des,gnied by the laws of such Slate m which the properly subject to the ben Is situated or 191 wdh Cafe of Dislnet Court In tht ofhee of the clerk Of the LIMO Slaws "I#Kf ctUll left the flNKrsl dt6lfKl to WfKh the YrOwiy subIK110 hen IS Slluoted w is, yet the Still has nor by law deslgnaled One Office which mitts the ritgwiwrwnf 01 subparagraph IAi or ICI wtin Records, nt Deeds Of Tne District Of Columba In In, nibce of the Becnide, of Deeds of the District of Columbia Il IM property suolact to Ihe Iltn Is slluated in the DISIIICI OI Colo -Ow secrotary rectived wrdlen IMOIma1Wn Fin she momma Prescribed in regolafkeres Issued by the Walley) IS f , �pi concerning a chareg0 m the taxpayer 6 raaidencO. d inotKC' of such loon is 8160 filed in accgdorce wdh ROSMrOn lflm the $late In whKti Such residence is located whether tangible or intangible at the Ieskeence of the la.payer 31 the time the notice of pen Is hied for 0gpom /Otpeagapn 1211811hereaidfMt0licgpelilken or partnership shah be deemed to be the puce at skhItn the pnitelpal exOCutive 01fica of the ousints5 is locuto and Ine ffSkernCe of a taxpayer whose residence Is without the United Slates shall be deemed to be In the District 01 Columba (31 Form , The form and content of the 1.111, - relerred 10 In subsection tai Shall be prescribed Dy the Secretary Such notice shall be valid notwdnsandmg any other provision dl law regarding the form Of content of a ..notice of hen - Note; See section 6323(b) for exceptions to a valld'notice of lien imposed by section 6321 with respect to: 1 Securities 2 Motor vehicles 3. Personal property purchased at retail 4. Personal property purchased in c-zual sale 5. PolSOrlal property subiecled to Possessory lien 6 Beal property lax and special assessment liens 7 Besldenflal Properly SubiOcl 10 a fneChanic's lien for certain repairs and improvements 8. Attorney's liens 9 Certain insurance contracts 10. Passbookloan6 (gl RNiHng Of Nolice. — For p,,wler of this section - t 11 Osnoral Rulo. — Uniess notice of (ten Is refiltd In the manner prescribed in paragraph IA during the goulred rattling period such notice of lien Shall be treated as filed on the dale On Which it IS Ilfediln accordance with subSeClldn III) after the tepualion of such reMlng Qlrpd (2) Plait. For Filing. — A notice of hen rattled during the aguued rellling period Shall be elleclive only Fat If cal such notice of uen;s refired in the office In which the prior notice of Ian was hied. and III, in the Case of real property the fact Of relthng Is entered and recorded In an index to the extent required by subsection Ili 141 and 181 in any case in which 90 days or more pilot to the date of a rattling of noun of lien under lubparecreph (Al. the J (3j INfivirod: RlNling Pared. — he Postage of any notice of hen. the farm 'YOduMM relihfq OMOd" MOV4, (AI Me one-year parked ending 30 digs alb/ the aplf$W of 6 vests after the data of the assfsxm m of to RIC 0110 (BI the one-year ponod ending with the eaPOSIOROl6yeara after the close of Ihe PrfCeding fpW(N rotdmg potred Its such nonce of Len - Sec. 6325. ' Release Of Lien Or ��s Of, Of Prioperty. ntl gal Mor IOf, Lion. — suitiocl° to much regulations as the Samrafaty may prwribe. IM kenMry "l Issue a cubbcals of ro eau of any Im imposed with reaped to any Internal favorite fix not late than 30 daysailet'the day an which; it) 11/011ny $atlstno or Unenforceable - The Socrowy finds that the liability lot the amount assessed.log~ with aB Interest In respect thereof. ties been fully satislfed or has become legally unenforceable. of 12)Bond Accepled -There isfurniahed tothtSKretatyaed accepted by him a bond that Is candilkered upon the Oaynooet ot fie amount asse6md. IopeMtr with oil mtafesl rd r"Wi thereof within the time prescnDed by taw bncludkep any extension of such camel and that is In ACCOrdanco with fuCh requirements regaling to terms. conddkeels. and form M Me bond end m Mine thMM, w may be $Pldfad by web Iepldet{ara. Sec. 6103. Confidentiality and Dis- closure of Returns and Return In- formation. Jill OiseNein " of Corkin Rderas and Rodfrn Infonndfon For Tax Adnilniafratfan Purposes. — (21 Disclosure of amount of outstanding loon - 11 a notice 01 lien has been IoM Pursuant to $ection 63231), dleaMOUnt Of the outstanding obligation secured by such Iran maybtdhKlONd 10 any person who furnishes satisfactory wrtttentvkeerCt that no has a right In the Properly SUbWt le Such hen Of ONOMS 10 Obtain a fight In such properly 01 I