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<br />ExoepM Fran Internal Rasmus Code
<br />Sec. 6321. Lien For Taxes.
<br />It arty person liable to pay any tax neglects or refuse to
<br />!pay that sane afar demand, the amount (Including any inter-
<br />set addtuml amount, adallon to ax, or asa""s is penalty,
<br />aem.wr wdm tiny asb met may accrue In Addition thereto)
<br />Male be a lion In favor of the MM Sates upon all property
<br />and rents to We". whether real or personal, belonging
<br />to each Parson.
<br />Sec. 6322. Period Of Lien.
<br />Waea onager dam is specifically fixed by law. the lion In $1 by NCO" 521 stall mile 91 the time the "a" m"m
<br />Is male and shw continue until the liability for the amount a
<br />asasw W a moment agaihel the taxpayer arising out at
<br />arch horsy) is .."fled or becomes unenforceable by ruwn
<br />Napes of film.
<br />Sec. 6323. Validity and Priority Against
<br />Certain Persons.
<br />w Purchaser's, Holden Of Securittr In-
<br />' , fdadeanWe LWW% And Judgment
<br />Lien r$dN*m — The hen Imposed by section =I "hall
<br />to be vMa s mealfet any Durchuer, holder of a security
<br />assist, Ittamank's Ike er, or tiidgmanl lien Hfdiar until notice
<br />onsf which msb the requirements of subsection in bas
<br />boon Rich by the Secretary,
<br />M Pies For FNN Noft; Fwm.-
<br />11) Plc. For Filing . The miles retorted to in sub•
<br />seem in (d) MAd be filed -
<br />(A) under Sate Laws
<br />(1) Mal Property . M The use of real property. In one
<br />office within the State (or the county, or other governmental
<br />subdivision), as designated by the laws of such Sate. In
<br />which the property subject to the lion Is situated; and
<br />(it) Personal Property • In the case of personal
<br />VoWty, whether tangible or intangible, in one office
<br />within the State (or the county, at other governmental
<br />subdivision), as designated by the laws of such Sale.
<br />in ■hlch the property subject to the lion is situated;
<br />er
<br />(B) With Clerk Of District Court. in the office of the Berk of
<br />the United States district court for the judicial district in which
<br />the prop" subject to lien is situated. whenever the State his
<br />not by laredesignaed one office which meets the requvemeris of
<br />subperagroph (A). or
<br />(C) With Recorder Of Deeds OI The District Of Columoia - In
<br />IMe.ke ef the 11KOrdH of Deeds of Ihe OmInct of columa,a. d
<br />he property subject U the ten 5 s�fueled in to- Oiemct of
<br />coameis.
<br />(2) shin 01 Property Subject To Lien - For purpose of
<br />paragraphs (tl and (4)• property shall be desmed to be shualed •
<br />(A) Mal Property • In the bas of ml property, at hue
<br />physical location; or
<br />(e) Personal Property - In the case of Personal Property,
<br />whether tangible or Intangible, at the rsldence of the
<br />taxpayer at de fire the notice of Mn Is filed.
<br />For purposes of paragraph (2) (9), do raWance of a corporation
<br />or partnership shall be darted to be the plea At which the
<br />principal executive office N.a business is sated, and $0
<br />rsidence of a taxpayer whoa residence Is without the Ufdted
<br />Sabi Mall be desmed to be In the District of CaumWa.
<br />(3) Form • The form and content of the notice
<br />referred to In subsection (a) shall be prescribed by the
<br />Secretary. Such notice shall be valid notwithstanding any
<br />other provision of law regarding the form or content of a
<br />notice of Ian.
<br />Note: See section 6323(b) for protection for
<br />certain interests even though notice of lien
<br />imposed by section 6321 Is flied with respect
<br />to:
<br />1. securities
<br />2. Motor vehicles
<br />3. Personal property purchased et retail
<br />e. Personal pro" purchased In casual sale
<br />S. Personal property subjected io Poale.ory Ian
<br />6. Real property to and special Assessment Yens
<br />7. Residential property subject to a mechanic's
<br />lien for certain repairs and Improvements
<br />e. Attorney's Inns
<br />g. Certain Insurance contracts
<br />10. P.ebo lk loans
<br />(g) Refilling Of NOft. — For purposes of Unit
<br />section -
<br />(1) Gen" Rule. —Limes notice of lien Is rallied In
<br />Ins manner prescribed in paragraph (2) during the required
<br />reflling period, such notice of lien shall be treated . filed on the
<br />date on which it is filed (in accordance with subsection f11) after
<br />the expiration of such refiling period.
<br />(2) PIM For Filing. — A notice of lien efiled
<br />during the required reflling period shall be effective only
<br />(A) if -
<br />(i) such notice of lion is relPed in ion office in which the
<br />prior notice of IIM was filed, and
<br />(Ill in the can of real property. the lact of reeling is
<br />entered and recorded in an index to the extent required by
<br />sulosectlon 111 (e), and
<br />18) in any case in which. 90 days or more prior to the dine
<br />of a raffling of notice of lion under subparagraph (A). In$
<br />Secrnary received written kdwmaft On 1M MOM
<br />proscribed In regulatiaw Wed by the fidaeary)
<br />concerning a ahenga in the inflows rem09 m, N a malls
<br />of such Ilm Is aloo filed m accudris wldr svbNCO"M a
<br />tie State In which such raI a Miaa1M.
<br />(3) Required Rte" 11119r10d. — In me came
<br />of any hetko of tan, IN Iorm -mood MUM w'W mews.
<br />(A) the one-you Period wwng 30 days afar ee eaPkMw
<br />of 0 years afar the dame of the miaasment of me tax. and
<br />(B) the os•ysrowmwangwhhmeagraewofsyws
<br />afar the Wee of the pracedaP required Wav peAM fer
<br />such notice of Ian.
<br />Sec. 6325. Release Of Lien Or
<br />Discharge Of Property.
<br />(a) Release Of Lien — sugar te Such
<br />regulations u the Secretary may Presrbe, the sacrdary Shed
<br />Ise a Certificate of (p%an of merry lion tmpuw wim resew to
<br />any Internal revenue to not later than 3D days afar the day on
<br />which -
<br />(I) usbluty Satisfied or tlndeforceable • The secretary
<br />ftndo met the liability for the amount assemed, topVw with IN
<br />Intermit In respect thermal, Mt been fully U MIM of hot
<br />become legally unenforceable; or
<br />(2) Bond Accepted • There Is funttehod a mm searaary erg
<br />accepted by him a bond that Is conditioned upon the payment Of
<br />the amount seesled, together web Mf IrIm In rooW
<br />Damol, within the Urn prescribed by law (aqudhq any
<br />extension of such time), and that Is In accordance with such
<br />require cents relating to terms, cordhiere, and form N the done
<br />and sureties Maroon, as may be specified by such regulations.
<br />Sec. 6103. Confidentiality and Dis-
<br />closure of Returns and Return In-
<br />formation.
<br />(k) Dladoeun Of Corbin ReAmm and
<br />Return intomilOn For Tax AdMhWndon
<br />Purpo m. —
<br />(2) Disclosure of amount of outstanding lion. • If a notice of
<br />lien has been filed pursuant 10 section 6323111, the amount of me
<br />outstanding obligation secured by such Ian may be 6111CID a fo
<br />any person who furnishes satisfactory written evidence that he
<br />has a right in the property subject to such Ilan or intends to
<br />obtain a right In such property.
<br />41
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<br />ExoepM Fran Internal Rasmus Code
<br />Sec. 6321. Lien For Taxes.
<br />It arty person liable to pay any tax neglects or refuse to
<br />!pay that sane afar demand, the amount (Including any inter-
<br />set addtuml amount, adallon to ax, or asa""s is penalty,
<br />aem.wr wdm tiny asb met may accrue In Addition thereto)
<br />Male be a lion In favor of the MM Sates upon all property
<br />and rents to We". whether real or personal, belonging
<br />to each Parson.
<br />Sec. 6322. Period Of Lien.
<br />Waea onager dam is specifically fixed by law. the lion In $1 by NCO" 521 stall mile 91 the time the "a" m"m
<br />Is male and shw continue until the liability for the amount a
<br />asasw W a moment agaihel the taxpayer arising out at
<br />arch horsy) is .."fled or becomes unenforceable by ruwn
<br />Napes of film.
<br />Sec. 6323. Validity and Priority Against
<br />Certain Persons.
<br />w Purchaser's, Holden Of Securittr In-
<br />' , fdadeanWe LWW% And Judgment
<br />Lien r$dN*m — The hen Imposed by section =I "hall
<br />to be vMa s mealfet any Durchuer, holder of a security
<br />assist, Ittamank's Ike er, or tiidgmanl lien Hfdiar until notice
<br />onsf which msb the requirements of subsection in bas
<br />boon Rich by the Secretary,
<br />M Pies For FNN Noft; Fwm.-
<br />11) Plc. For Filing . The miles retorted to in sub•
<br />seem in (d) MAd be filed -
<br />(A) under Sate Laws
<br />(1) Mal Property . M The use of real property. In one
<br />office within the State (or the county, or other governmental
<br />subdivision), as designated by the laws of such Sate. In
<br />which the property subject to the lion Is situated; and
<br />(it) Personal Property • In the case of personal
<br />VoWty, whether tangible or intangible, in one office
<br />within the State (or the county, at other governmental
<br />subdivision), as designated by the laws of such Sale.
<br />in ■hlch the property subject to the lion is situated;
<br />er
<br />(B) With Clerk Of District Court. in the office of the Berk of
<br />the United States district court for the judicial district in which
<br />the prop" subject to lien is situated. whenever the State his
<br />not by laredesignaed one office which meets the requvemeris of
<br />subperagroph (A). or
<br />(C) With Recorder Of Deeds OI The District Of Columoia - In
<br />IMe.ke ef the 11KOrdH of Deeds of Ihe OmInct of columa,a. d
<br />he property subject U the ten 5 s�fueled in to- Oiemct of
<br />coameis.
<br />(2) shin 01 Property Subject To Lien - For purpose of
<br />paragraphs (tl and (4)• property shall be desmed to be shualed •
<br />(A) Mal Property • In the bas of ml property, at hue
<br />physical location; or
<br />(e) Personal Property - In the case of Personal Property,
<br />whether tangible or Intangible, at the rsldence of the
<br />taxpayer at de fire the notice of Mn Is filed.
<br />For purposes of paragraph (2) (9), do raWance of a corporation
<br />or partnership shall be darted to be the plea At which the
<br />principal executive office N.a business is sated, and $0
<br />rsidence of a taxpayer whoa residence Is without the Ufdted
<br />Sabi Mall be desmed to be In the District of CaumWa.
<br />(3) Form • The form and content of the notice
<br />referred to In subsection (a) shall be prescribed by the
<br />Secretary. Such notice shall be valid notwithstanding any
<br />other provision of law regarding the form or content of a
<br />notice of Ian.
<br />Note: See section 6323(b) for protection for
<br />certain interests even though notice of lien
<br />imposed by section 6321 Is flied with respect
<br />to:
<br />1. securities
<br />2. Motor vehicles
<br />3. Personal property purchased et retail
<br />e. Personal pro" purchased In casual sale
<br />S. Personal property subjected io Poale.ory Ian
<br />6. Real property to and special Assessment Yens
<br />7. Residential property subject to a mechanic's
<br />lien for certain repairs and Improvements
<br />e. Attorney's Inns
<br />g. Certain Insurance contracts
<br />10. P.ebo lk loans
<br />(g) Refilling Of NOft. — For purposes of Unit
<br />section -
<br />(1) Gen" Rule. —Limes notice of lien Is rallied In
<br />Ins manner prescribed in paragraph (2) during the required
<br />reflling period, such notice of lien shall be treated . filed on the
<br />date on which it is filed (in accordance with subsection f11) after
<br />the expiration of such refiling period.
<br />(2) PIM For Filing. — A notice of lien efiled
<br />during the required reflling period shall be effective only
<br />(A) if -
<br />(i) such notice of lion is relPed in ion office in which the
<br />prior notice of IIM was filed, and
<br />(Ill in the can of real property. the lact of reeling is
<br />entered and recorded in an index to the extent required by
<br />sulosectlon 111 (e), and
<br />18) in any case in which. 90 days or more prior to the dine
<br />of a raffling of notice of lion under subparagraph (A). In$
<br />Secrnary received written kdwmaft On 1M MOM
<br />proscribed In regulatiaw Wed by the fidaeary)
<br />concerning a ahenga in the inflows rem09 m, N a malls
<br />of such Ilm Is aloo filed m accudris wldr svbNCO"M a
<br />tie State In which such raI a Miaa1M.
<br />(3) Required Rte" 11119r10d. — In me came
<br />of any hetko of tan, IN Iorm -mood MUM w'W mews.
<br />(A) the one-you Period wwng 30 days afar ee eaPkMw
<br />of 0 years afar the dame of the miaasment of me tax. and
<br />(B) the os•ysrowmwangwhhmeagraewofsyws
<br />afar the Wee of the pracedaP required Wav peAM fer
<br />such notice of Ian.
<br />Sec. 6325. Release Of Lien Or
<br />Discharge Of Property.
<br />(a) Release Of Lien — sugar te Such
<br />regulations u the Secretary may Presrbe, the sacrdary Shed
<br />Ise a Certificate of (p%an of merry lion tmpuw wim resew to
<br />any Internal revenue to not later than 3D days afar the day on
<br />which -
<br />(I) usbluty Satisfied or tlndeforceable • The secretary
<br />ftndo met the liability for the amount assemed, topVw with IN
<br />Intermit In respect thermal, Mt been fully U MIM of hot
<br />become legally unenforceable; or
<br />(2) Bond Accepted • There Is funttehod a mm searaary erg
<br />accepted by him a bond that Is conditioned upon the payment Of
<br />the amount seesled, together web Mf IrIm In rooW
<br />Damol, within the Urn prescribed by law (aqudhq any
<br />extension of such time), and that Is In accordance with such
<br />require cents relating to terms, cordhiere, and form N the done
<br />and sureties Maroon, as may be specified by such regulations.
<br />Sec. 6103. Confidentiality and Dis-
<br />closure of Returns and Return In-
<br />formation.
<br />(k) Dladoeun Of Corbin ReAmm and
<br />Return intomilOn For Tax AdMhWndon
<br />Purpo m. —
<br />(2) Disclosure of amount of outstanding lion. • If a notice of
<br />lien has been filed pursuant 10 section 6323111, the amount of me
<br />outstanding obligation secured by such Ian may be 6111CID a fo
<br />any person who furnishes satisfactory written evidence that he
<br />has a right in the property subject to such Ilan or intends to
<br />obtain a right In such property.
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