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<br />Euw* Fran inMrml Retrenue Code
<br />Sec. 6321. Lien For Taxes.
<br />w Any Person liable to pay any w hegiats or refuses to
<br />'pig the semi after demand the amount (including any intar-
<br />ut adantanal amunl, adotm to tax. or assessable penalty.
<br />"Weer witch MY coat' Meg " accrue in addition thereto)
<br />No be a lien in tow of me United states upon Ali property
<br />Wad rights to property. whOw real or, personal, belonging
<br />to such paraon.
<br />Sec. 6322. Period Of Lien.
<br />tk+MY Nnogwr data is &Pecrfitstiy toed by iaw, the [ten
<br />I+ I by section 6321 &hall ones at "to time the assmnwi
<br />b tWWN and Nyfi cMhnue until fhe liability for the amount &o
<br />aaasesed (or a judgment ap— the taxpayer arising out of
<br />SUM PAO*) lo sahsria or baorm unanforceabie by reason
<br />of tapes of tine.
<br />Sec. 6323. Validity and Priority Against
<br />Certain Persons.
<br />(a) PlpCilMWtr Holden Of .Sewft in-
<br />him% Madwi LMeattr had JudpfaeM
<br />t.Mn QVftM — The hen imposed by section M Mali
<br />net In VOW M against any pwchow. holder of a &aunty,
<br />HwNeot ntaohaldc a Wnror. or "front item creditor until notice
<br />"M ~ mega the rqunrwmts of subaation in Ms
<br />bw ehd by Uw sWaetvy
<br />In PMp For F ft Noke,, Fonn.-
<br />(1) Mae For Filing - The notice referred to in sax?
<br />(u Nag be rim -
<br />(Al Under start Laws
<br />(I) AW Property - In the use of real property, in one
<br />office wtdrin the sub (or she county, or other gove.nwtw
<br />K*d'VWM). As desgnatad by the IAws of Such State. in
<br />data die PfOpe W Sutigm! 10 the Man I$ setuaat, ens
<br />(h) pill ' Propetty In the Case of persons,
<br />of"". wbether tangible or Inlatgtba. in we- ohrce
<br />wfmfn the Stab (or the county. or Ofhet govemmenra,
<br />epbet!rtNOn). as designated by the ;aws of Such State
<br />m which the property Suomi to the lien is Snualec
<br />W
<br />() With Clark Of District Court - in the office of the clerk of
<br />me United Stabs district court for the judicial district ,n which
<br />the property low to lien its situated whanat the State has
<br />hot ley law designated one Ctl!ce wr.ch meets the re0uireme^ts o1
<br />sabpanpraph IAI. or
<br />(C) With Recorder Of Dees of The District of Caumya 'n
<br />the area of the Recorder of Desds of rhe District of calum0�a .f
<br />the Property subject io the Ian �s $dueled m in G.-ar•cf or
<br />ccUmba
<br />I2) situ$ Of Property Subpar To Lien - For purposes of
<br />paragraphs (1) Alicia), properly stall be teemed to be eltualatl.
<br />(A) Real Property . In the case of real property, et its
<br />physical ioption: or
<br />(9) Patent Property - M the use of personal property.
<br />whether tangible or ntalgro s. at the residence of the
<br />taxpayer at Ms tlnhe the no" of lien 1s filod.
<br />For Burposes of paragraph (2) (B). the ne udencs of a corporation
<br />Of Wrienhip shall be desmed to be the play at which the
<br />Principal executive cffrts Of the business IS locAtad, and the
<br />residence of a taxpayer whose retardants le mmw the Until
<br />Staff shalt be deemed ta be In the District of C01umDta.
<br />(3) Form - The term and content of the notice
<br />referred to :n sub ian ta) Mall be prsaAtxN by Me
<br />Secretary. Such notice shall be valid notwlnlatandhg any
<br />afMr provision Of law regarding the form or content of a
<br />notice of lien.
<br />NOW See Section 6323(b) for protection for
<br />certain interests even though notice of lien
<br />imposed by section 6321 is filed with respect
<br />to:
<br />I Securities
<br />2 Motor vehiclaa
<br />3. Personal property purchased at retail
<br />1 Personal property pwomm In casual $ale
<br />5. Personal properly subjects to pdsaessory Iten
<br />6. IMat property tax and special wmfwi hen$
<br />1 Residential property Subject to a mah&mc,3
<br />lien for certain recalls and ImprovameMs
<br />8 Attorney's Ilona
<br />9 certain m$uram contracts
<br />fa Passbook loans
<br />(gi RefYing Of Notke. — For purposes 01 this
<br />SKI,on -
<br />Il) Gfn"Rule.— untmnotceo!hen!srefiwdM
<br />the manner prescribed In paragraph (2) during the teqvired
<br />rehhhg pMod such notice of han Shan be treated as filed an the
<br />date on which II is flied (in accordance with sut*Ktion f1)) alter
<br />the eaprratren of Such holding period
<br />Its Film For Fllkiii — A notice of hen refited
<br />d:nng !rte ra0wrec re!,nng penoa snai, be enechve only .
<br />IA) A.
<br />fU such notice 01 hen Is retrain m the once in which the
<br />prior nohts al Ian was filed, and
<br />n the Use at real prOperty the fact Of rattling is
<br />entered and recorded ,h an Index to the Marty reouved by
<br />s Jowlion If, all. and
<br />,81 in any case m which 90 days or more poor to the date
<br />Of a reLhhg of notice of lien under subparagraph JAI. the
<br />A
<br />x
<br />0
<br />sanitary rectived won In}ormaUNl fin ew M~
<br />prescribed In regulations Is"M by Uta sscrataryl
<br />cm"mig a chine M eta "spores ro~a, R a notice
<br />of such lion lo also fftad N "cordaaa Wen subset llon M lo
<br />the State k1 wffich UNIT net dorm It located.
<br />(3) Requhd Re" Period. — In me toes
<br />of any notice of hot, rtw been 'reqetn6 raDgnp paw man -
<br />(A) the one-year pentad champ 30 days stater the sxpkaeon
<br />of 6 years after the data of the assessment of the tax. and
<br />(e) the one-year period ending wlthrMsxpfradonof Byer
<br />after me dose of the preceding required renting Forced be
<br />roch notice of Ilan.
<br />Sec. 6325. Release Of Lien Or
<br />Discharge Of Property.
<br />(a) ReMam Of LM L — sublet to Nral
<br />regulations as the Secretary may preacrlbe, the Sal"Ary Nlaa
<br />Issue a certificate of release of any lien Imposed with respect to
<br />MAY Internal revenue tax not later thin 33 days afar the day on
<br />which -
<br />(1) Liability Satisfied or tblMfortsabta - The secretary
<br />finds Mat the liability for the amount deposited. together with an
<br />Interest In respect thereof, ban been fully NUNtad or hes
<br />baM * legally ufMtforcaabta; or
<br />(2) Bond Acnpted . Then Is furMMed to )he StMtuy alga
<br />accepted by film A bond that Is OOWiflohed JIM the MyrltNUof
<br />the amount ""am. together with all Interest In fesPng
<br />tlwrwt, within fns time prescribed by low (Indan Wfly
<br />extenalon of such time). and MN Is In accordMbe with SUM
<br />wuiramantS feinting to terms. condItIpM, and form of the ((Md
<br />and Sureties thereon, a may be Specified by such regulations.
<br />Sec. 6103. Confidentiality and Dis-
<br />closure of Returns and Return In-
<br />formation.
<br />(k) DMdotaure of Ce1`I011 Reform aid
<br />Relum Information For Tax AdttkTMtrapal
<br />Purpom —
<br />(2) Disclosure of amount of outstanding lien. - Ila notice of
<br />lien has been Bled pursuant io section 632311), tha amaunl of me
<br />outstanding obligallon secured by such hen may be disclosed to
<br />any person who furnishes satisfactory wtiftan evidence that he
<br />has a right In Me property Subject to such lien or intends b
<br />obtain a right in 5-uth property
<br />J
<br />Littered
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<br />I
<br />Numerical
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<br />W.
<br />— i
<br />Euw* Fran inMrml Retrenue Code
<br />Sec. 6321. Lien For Taxes.
<br />w Any Person liable to pay any w hegiats or refuses to
<br />'pig the semi after demand the amount (including any intar-
<br />ut adantanal amunl, adotm to tax. or assessable penalty.
<br />"Weer witch MY coat' Meg " accrue in addition thereto)
<br />No be a lien in tow of me United states upon Ali property
<br />Wad rights to property. whOw real or, personal, belonging
<br />to such paraon.
<br />Sec. 6322. Period Of Lien.
<br />tk+MY Nnogwr data is &Pecrfitstiy toed by iaw, the [ten
<br />I+ I by section 6321 &hall ones at "to time the assmnwi
<br />b tWWN and Nyfi cMhnue until fhe liability for the amount &o
<br />aaasesed (or a judgment ap— the taxpayer arising out of
<br />SUM PAO*) lo sahsria or baorm unanforceabie by reason
<br />of tapes of tine.
<br />Sec. 6323. Validity and Priority Against
<br />Certain Persons.
<br />(a) PlpCilMWtr Holden Of .Sewft in-
<br />him% Madwi LMeattr had JudpfaeM
<br />t.Mn QVftM — The hen imposed by section M Mali
<br />net In VOW M against any pwchow. holder of a &aunty,
<br />HwNeot ntaohaldc a Wnror. or "front item creditor until notice
<br />"M ~ mega the rqunrwmts of subaation in Ms
<br />bw ehd by Uw sWaetvy
<br />In PMp For F ft Noke,, Fonn.-
<br />(1) Mae For Filing - The notice referred to in sax?
<br />(u Nag be rim -
<br />(Al Under start Laws
<br />(I) AW Property - In the use of real property, in one
<br />office wtdrin the sub (or she county, or other gove.nwtw
<br />K*d'VWM). As desgnatad by the IAws of Such State. in
<br />data die PfOpe W Sutigm! 10 the Man I$ setuaat, ens
<br />(h) pill ' Propetty In the Case of persons,
<br />of"". wbether tangible or Inlatgtba. in we- ohrce
<br />wfmfn the Stab (or the county. or Ofhet govemmenra,
<br />epbet!rtNOn). as designated by the ;aws of Such State
<br />m which the property Suomi to the lien is Snualec
<br />W
<br />() With Clark Of District Court - in the office of the clerk of
<br />me United Stabs district court for the judicial district ,n which
<br />the property low to lien its situated whanat the State has
<br />hot ley law designated one Ctl!ce wr.ch meets the re0uireme^ts o1
<br />sabpanpraph IAI. or
<br />(C) With Recorder Of Dees of The District of Caumya 'n
<br />the area of the Recorder of Desds of rhe District of calum0�a .f
<br />the Property subject io the Ian �s $dueled m in G.-ar•cf or
<br />ccUmba
<br />I2) situ$ Of Property Subpar To Lien - For purposes of
<br />paragraphs (1) Alicia), properly stall be teemed to be eltualatl.
<br />(A) Real Property . In the case of real property, et its
<br />physical ioption: or
<br />(9) Patent Property - M the use of personal property.
<br />whether tangible or ntalgro s. at the residence of the
<br />taxpayer at Ms tlnhe the no" of lien 1s filod.
<br />For Burposes of paragraph (2) (B). the ne udencs of a corporation
<br />Of Wrienhip shall be desmed to be the play at which the
<br />Principal executive cffrts Of the business IS locAtad, and the
<br />residence of a taxpayer whose retardants le mmw the Until
<br />Staff shalt be deemed ta be In the District of C01umDta.
<br />(3) Form - The term and content of the notice
<br />referred to :n sub ian ta) Mall be prsaAtxN by Me
<br />Secretary. Such notice shall be valid notwlnlatandhg any
<br />afMr provision Of law regarding the form or content of a
<br />notice of lien.
<br />NOW See Section 6323(b) for protection for
<br />certain interests even though notice of lien
<br />imposed by section 6321 is filed with respect
<br />to:
<br />I Securities
<br />2 Motor vehiclaa
<br />3. Personal property purchased at retail
<br />1 Personal property pwomm In casual $ale
<br />5. Personal properly subjects to pdsaessory Iten
<br />6. IMat property tax and special wmfwi hen$
<br />1 Residential property Subject to a mah&mc,3
<br />lien for certain recalls and ImprovameMs
<br />8 Attorney's Ilona
<br />9 certain m$uram contracts
<br />fa Passbook loans
<br />(gi RefYing Of Notke. — For purposes 01 this
<br />SKI,on -
<br />Il) Gfn"Rule.— untmnotceo!hen!srefiwdM
<br />the manner prescribed In paragraph (2) during the teqvired
<br />rehhhg pMod such notice of han Shan be treated as filed an the
<br />date on which II is flied (in accordance with sut*Ktion f1)) alter
<br />the eaprratren of Such holding period
<br />Its Film For Fllkiii — A notice of hen refited
<br />d:nng !rte ra0wrec re!,nng penoa snai, be enechve only .
<br />IA) A.
<br />fU such notice 01 hen Is retrain m the once in which the
<br />prior nohts al Ian was filed, and
<br />n the Use at real prOperty the fact Of rattling is
<br />entered and recorded ,h an Index to the Marty reouved by
<br />s Jowlion If, all. and
<br />,81 in any case m which 90 days or more poor to the date
<br />Of a reLhhg of notice of lien under subparagraph JAI. the
<br />A
<br />x
<br />0
<br />sanitary rectived won In}ormaUNl fin ew M~
<br />prescribed In regulations Is"M by Uta sscrataryl
<br />cm"mig a chine M eta "spores ro~a, R a notice
<br />of such lion lo also fftad N "cordaaa Wen subset llon M lo
<br />the State k1 wffich UNIT net dorm It located.
<br />(3) Requhd Re" Period. — In me toes
<br />of any notice of hot, rtw been 'reqetn6 raDgnp paw man -
<br />(A) the one-year pentad champ 30 days stater the sxpkaeon
<br />of 6 years after the data of the assessment of the tax. and
<br />(e) the one-year period ending wlthrMsxpfradonof Byer
<br />after me dose of the preceding required renting Forced be
<br />roch notice of Ilan.
<br />Sec. 6325. Release Of Lien Or
<br />Discharge Of Property.
<br />(a) ReMam Of LM L — sublet to Nral
<br />regulations as the Secretary may preacrlbe, the Sal"Ary Nlaa
<br />Issue a certificate of release of any lien Imposed with respect to
<br />MAY Internal revenue tax not later thin 33 days afar the day on
<br />which -
<br />(1) Liability Satisfied or tblMfortsabta - The secretary
<br />finds Mat the liability for the amount deposited. together with an
<br />Interest In respect thereof, ban been fully NUNtad or hes
<br />baM * legally ufMtforcaabta; or
<br />(2) Bond Acnpted . Then Is furMMed to )he StMtuy alga
<br />accepted by film A bond that Is OOWiflohed JIM the MyrltNUof
<br />the amount ""am. together with all Interest In fesPng
<br />tlwrwt, within fns time prescribed by low (Indan Wfly
<br />extenalon of such time). and MN Is In accordMbe with SUM
<br />wuiramantS feinting to terms. condItIpM, and form of the ((Md
<br />and Sureties thereon, a may be Specified by such regulations.
<br />Sec. 6103. Confidentiality and Dis-
<br />closure of Returns and Return In-
<br />formation.
<br />(k) DMdotaure of Ce1`I011 Reform aid
<br />Relum Information For Tax AdttkTMtrapal
<br />Purpom —
<br />(2) Disclosure of amount of outstanding lien. - Ila notice of
<br />lien has been Bled pursuant io section 632311), tha amaunl of me
<br />outstanding obligallon secured by such hen may be disclosed to
<br />any person who furnishes satisfactory wtiftan evidence that he
<br />has a right In Me property Subject to such lien or intends b
<br />obtain a right in 5-uth property
<br />J
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