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I loo_ I Entsoratd ati Document No, {J Grantor 1� errant �( Numerical �a 81l:T 1 u f 179 ' M IN s EatarpN From Internal RtpTfenue, Code Sec. 6321. Lien For Taxes. M any person liable to pay any lax neglects or refuen to pay the fame after demand, the amount (Including any mler- ad. additional amount, addition to lax, or asensabta penalty, taee . wile any cosh$ that may ncrus In addition tonight) Mall too a lion 10 MO favor of the IM elates upon all property ark rights to property. N 00 r real or personal, belonging to gush person. Sec, 6322. Period Of Lien. Union wailer do@% M specifically fixed by law, the lion imposed by section e321 shati herlt grin at the time the assesst Is made and nu* wrltinu* wdil the liability for the amount so noosed (of a judgment against the taxpayer &rising out of such liablllty) is satisfied or becomes unenforcesble by reason Of man of time. Sec. 6323. Validity and Priority Against Certain Persons. (al Purchadmes, Holden of SecurN)r In- NrMli, Medial if3'e LWw% led Judirmt Lien Ciredillom — The IIM Imposed by section 0321 Mall riot be valid es against any purchaser, holder of a security Interest, maMnk's Ilenor, or Wilmsot Ilan creditor until notice thereof which meets the requirements of subsection (0 has Dun Mild by the Secretary. (f) Film For Filling Notice; Form. — (1) Pfau For Filing - The notice referred ib In Sub, sKUOn (a) shall be filed - (A) Under Stale Laws (1) Mal properly - in the can of real properly. in one office within the State (or the county, or other governmental eubdtvWiwj. as "itifted by the laws of such State. In which the property subject to the IIa is situated; and lie, Personal Property • In the case of personal properly, whether tangible or intangible, in one only within the State lot the county, or other governmental su0divlslon), as designated by rid laws of such State. In which the property subect to 1h$ hen is situated: or (e) With Clerk Of District Coon • In the office Of the clerk of the United States district court for the judicial district In which the property subject to lien is situated. whenever the State has M by law designated oh$ Office which meets the reowremerts of ,jbpVagfaph (Al. Or (C) With Records, Of Deeds Of The District Of Ccium is - in the otha of Ihe Aecoldef of Dens dl the Distact Of Columoia. If the property su0Ut1 b the Iron 6 situated in III, DiHnct of ccly ntee, (2) $true IN Property SubieuY To Lien - For purpaaa M paragraph$ (I) and (4). property nail be doomed to be Meeted. (A) Mal property . In the oae of flat property. a IN physical location; or (8) Personal Property • M the can of permal Re/erly, whether tangible of Intangible, at the residence of the taxpayer at the time the ratio@ of Ilan is tiled. For purposes of paragraph (2) (I), the reoldence N a corpontlen or partnership shall be deemed to be the piece at which the principal executive office of the busllwes Is lecated, red IN residence of a tupaysr whom residence M whW 1h$ United Stain shall be doomed to be M the District of CoiumbM. (3) Form - The form and Content Of the MM rolored to In subsection (a) shall be proscribed by the Secretary. Such hotict sheN oe valid notwM WWMO any other provision of law regarding the form or comont of a no"" of Ilan. NON: See section 6323(b) for protection for certain Interests even though notice of Ilen Imposed by section 61321 is filed with respect to: t' Securities 2. Motor vshkla 3. Personal property purdhued at refill 1. personal property purchased In equal eta 5. personal property sub)ecleo to possessory Ilan a. heal property in and apadlel useasomeln Ilse 7. IN&iderttial property subect to a mechenk's Ilan for certain repairs and Improvements e. Anomey's lime 9. Certain Insurance contracts 10. Passbook loan (9) Reuling of NOUN. — For purpose& of this section - if) Glen ref We. — Unless notice of Ilan Is rallied In the manner prescribed In paragraph (2) during the required rHlling period, such notice of lion Mall be bated as filed on the dell on which It Is filed (In accordance with subsection (f)) after the expiration 01 such rallling period. (2) Place For Filing. — A notice of lien retired during the required reflling period shall be effective only - IA) if - (I) such notice of Ilan Is rellln in Ihe office In Which the prior notice of IIa was filed, and (II) In the clan of real property, the fact of refilinb is entered and recorded In an index to the extent required by subsection (1) (1), and ISI In any case in which. 90 days or more prior to the dote of a rdlling of notice of fin oetir subparagraph (A). the a It Nereyry ndsived wan Irdrraell" On e» mlanr Know M regtil y" M leslrN by Yrs Sssreaflf) ceacarMlM a dhanN M late teapayMa feNlanOe. M a Mall of such IIMM ass few fe"WAN" SAN001111111011 the State M which Wall realm N" N' p) Reyaked 1114w10 PH" — in eh$ nag of arty notice of up, fie ferns -fepdM I*" WIN" WA M (A) the one-year perked mW4 H #W Geer the al*" M e year after the do of 1h$ aaeeealaw - of Ste tea, rte (h the ohe -ynarparwK4klew"htmoxpkwmofeynn offer 1h$ tdea of the pranging fat"NMI persow fr 9110 Mb M IMA. Sec. 6325. Discharge oOf Pion operty. (a) Releele of Lien. — SoW ta with reguletlorw as the Secretary may Pracrlbe, the SWJI" sMa Issue a urlillo@u of retain of any Ilan IMWW wuh rlNW19 any internal revenue tax not later than 3e days offer the day on which - 11) Uablllty, Settslled or UnaldruaA - TM SU Mry finds Met the liability for the tttewuMasseaded, MOMDer wNh as Interest In rupset tlwW. hue bah$ hilly U M N r tin beams Ipsily WOMtl MW; Of (2) tlendAeeeptgd •TheretahwMsiakalMSrtMryrM accepted by him a bond that Is wNNbned uwr4 PaYnNM of the amount MONW. op"dwr with all InINN M topped thenow, wublh the on prodif4i N by Mw 1' "'. " M +bey extension of such Ume), and dust Is In aoedrdence with 800 requlremnnts relating to terms, conditions. led WM Of aio dwk and sureties UMreon, a may be specified by W tpgadorla. Sec. 6103. Confidentiality and Dis- closure of Returns and Return In- formation. (k) Obd= a Of CerWn ROW= WA pR,e llu,,m..fnbrmelllon For TO AdlnNrlelntlon Purpoeeft. — (2) Disclosure of amount of outstanding lion. -If anMke of lion has been filed pursuant to sepionfIX319. the amount Of the outstanding obligation secured by such lion may be disclosed to any person who lumisha gatlalaetery writ oin *video coat M has a right in the property subject to such Icon or Intends to obtain a right In such Property. t ig