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<br />Lib Fran Inkmal Rmillin Code
<br />Sec. 6321. Lien For Taxes.
<br />If arty person liable to pay any tax mgwz or mfusn to
<br />!pay tee aamte alter demand. the amount (including any mHr-
<br />aat, additional amount. addition to tax, or assemble perahy,
<br />le- 0 win any caste Vat may accrue In addition lhefete)
<br />he M
<br />00 be a n favor of the United States upon all property
<br />and rights to property, whether reel or personal, belonging
<br />to rich person.
<br />Sec. 6322. Period Of Lien.
<br />If ieces eratiar dab Is pecilwy fixed by law, the lion
<br />!moue by aecdan 6421 shalt arise at the time the asmsment
<br />a made and fheli cdmi hm until the liability for tits amount so
<br />"awed W a JAgmem against the taxpayer arising out of
<br />each %WIRY) is satisfied or becomes unenforceable by reason
<br />of tow of time.
<br />Sec. 6323. Validity and Priority Against
<br />Certain Persons.
<br />(a) Purehwrs, Holders, of seaMlttl in-
<br />bre *, WcMnk's Uw4m And JttdgmNht
<br />Lbn cndibn. — The lion Imposed by section 6121 shall
<br />net N valid w agelnet any purchaser, holder of a security
<br />bnllraai, tnechanle9 tenor, or Judgment lien credildr until notice
<br />thereat which missile the requirements of subwction in has
<br />been filed by the Secretary.
<br />In Pba Fa R" Hotta; Form. —
<br />(1) Mace For Filing - The notice referred to in sub -
<br />Mellon Wshall be filed -
<br />(A) Under State Laws
<br />(I) Mat Property - In the case of real property. In one
<br />office within the Sate (of the county, or other governmental
<br />subdivision), as designated by the laws of such State. In
<br />which the property subject to tiro lien is situated: and
<br />(it) Personal Property - In the case of Pomona,
<br />proMy, wholi tangible or Intangible, in one office
<br />within the State lot the county, or other governmental
<br />subdivision). as designated by the laws of such Staff.
<br />In which the property subject to the lien is situated:
<br />of
<br />(B) With Clark 01 District Court - In the office of the clerk of
<br />the United sates district court for the judicial district in which
<br />the pro" subject to lien is situated. whenever the State has
<br />not by tew "prated one office which meets IN requirements of
<br />subperagroll (A), or
<br />(C) With Recorder Of Deeds Of The District 01 Columbia - in
<br />the dfflw of Iha Recorder of Dads of the District of Columola. d
<br />the property subject to the hen Is situated In m- Drtnct of
<br />columbi
<br />(2) Situs Of Property subject To Lim - For purposes of
<br />paragraphs (1) and (4). property shall be deemed to be situated -
<br />(A) Ill Property - In the case of real property, at Its
<br />physical location: or
<br />(el Permit Property - In the can 01 per$" prg".
<br />whether tangible or Intangible, at the resMenu of the
<br />taxpayer of the time the liaUp of lien is filed.
<br />For purposes of paragraph (2) (e), the reidencs of a corporation
<br />or pontnerhip shell be deemed to be the place at which the
<br />principal executive a" of the business Is located. and the
<br />reeMonce of a taxpayer whom ruldence is without the United
<br />Staid shall be deemed to be In the District at Columbia
<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 shag be valid notwithstanding any
<br />other provision of law regarding the term or cermend of a
<br />notice of lien.
<br />NoW See section Mb) for protection for
<br />certain Interests even though notice of lien
<br />imposed by section 61321 is filed with respect
<br />to:
<br />1. Securities
<br />2. Motor vehicles
<br />3. Personal property purchased at retail
<br />4. Personal property purchased In casual sale
<br />5. Personal property subjected to possessory lien
<br />S. Real property to and special assessment liens
<br />7. Residential property subject to a mechanic's
<br />lion for certain repairs and Improvements
<br />e. Attorney's liens
<br />9. Certain insurance contracts
<br />to. Passbook loans
<br />(a) Rofilln9 Of Notice. — For purposes of this
<br />section -
<br />III GNNtM RU1e. — Unless notice of gem Is rallied In
<br />the manner prescribed In paragraph (2) during the required
<br />nfilina period, such notice of lion shall be treated as filed on the
<br />date on which it Is filed (in accordance with subsection (n) after
<br />the expiration of such milling period.
<br />(2) Pba For F114 — A notice of lien rallied
<br />during the required telling period shall be effective only -
<br />(A) if -
<br />o) such notice of lien is rallied In the office in which the
<br />prior notice of lien was filed, and
<br />(it) in the case of real property. the fact of refiling is
<br />entered and recorded in an index to the extent required by
<br />subsection (f) Ica. and
<br />IBi in any case In which. 90 days or more prior to the date
<br />of a refil,ng of notice of hen under subparagraph (A), the
<br />a
<br />No.
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<br />socrtary raaiesd written MlormNat (M the momfor
<br />prescribed In regulattem teriad by tit SactaWld
<br />concerning a chnse M the toxiews f"MM. B a now
<br />Of ends Iten If 110 filed in KCKdW oa With ahOaction m IN
<br />the state In wldcb such r8 4d I is leeated.
<br />(a1 Ro**W RMbq Pei — in the we
<br />of any notice often, the lgrm "nyulred rmkrp parted- mum -
<br />IA) the one -yosr porlod ending 30 days alter ete expiration
<br />of a years after the date of the an@~ of ft tax, and
<br />(e) thsone- yearperledeedinpwhhthaeaplratisoolpyaar
<br />alter the tleaa of tee pncedirq squid w" parted ter
<br />such notice of [Ian.
<br />Sec. 6325. Release Of Lien Or
<br />Discharge Of Property,
<br />(a) Rtidf"s Of UNL — Sugemt to Such
<br />regulations n the Secretary may precaft the secretary arise
<br />Isabe a dertlflcate of relusa of terry Iles Imposed With respect to
<br />any internal avenue tax not later than 30 Nye MW the day on
<br />which -
<br />(1) Liability Satisfied or IMaMoraeble - The Secretary
<br />finds that the lability lot the anwum "weed, apalher with ed
<br />Interest In respect thereof, hall been fully satieMd or has
<br />become legally unwlorceeble; or
<br />(2) Bond Accepted - Than Is furoished to the secretary and
<br />accepted by him a bond eat Is conditioned upon the payment of
<br />the amount assessed, together With all Itmrest M respect
<br />1Mreof, within the time prwbrfDed by low (kchi p cry
<br />extension of such time), and that Is M accordome Wltin Such
<br />requirements relating to terms, eonAtttena, and form Mae I%tId
<br />ate surolles theroot, as may be spsoiled by such regulations.
<br />Sec. 6103. Confidentiality and Dis-
<br />closure of Returns and Return In-
<br />formation.
<br />(k) OIOdOM Of C*fW RMNns Nld
<br />pRp,,N,,,u.,,,,,. �IInformnNon For Tie won
<br />(2) Disclosure of amount of outstanding lion. -If a notice of
<br />lien has been filed pursuant to section e323(n. the amount of the
<br />outstanding obligation secured by such IIon may be disclosed to
<br />any person wM turolehes satisfactory written evidence eat he
<br />has a right in the property subject to ouch lien or Intends to
<br />obtain a right in such pro".
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<br />(2) Situs Of Property subject To Lim - For purposes of
<br />paragraphs (1) and (4). property shall be deemed to be situated -
<br />(A) Ill Property - In the case of real property, at Its
<br />physical location: or
<br />(el Permit Property - In the can 01 per$" prg".
<br />whether tangible or Intangible, at the resMenu of the
<br />taxpayer of the time the liaUp of lien is filed.
<br />For purposes of paragraph (2) (e), the reidencs of a corporation
<br />or pontnerhip shell be deemed to be the place at which the
<br />principal executive a" of the business Is located. and the
<br />reeMonce of a taxpayer whom ruldence is without the United
<br />Staid shall be deemed to be In the District at Columbia
<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 shag be valid notwithstanding any
<br />other provision of law regarding the term or cermend of a
<br />notice of lien.
<br />NoW See section Mb) for protection for
<br />certain Interests even though notice of lien
<br />imposed by section 61321 is filed with respect
<br />to:
<br />1. Securities
<br />2. Motor vehicles
<br />3. Personal property purchased at retail
<br />4. Personal property purchased In casual sale
<br />5. Personal property subjected to possessory lien
<br />S. Real property to and special assessment liens
<br />7. Residential property subject to a mechanic's
<br />lion for certain repairs and Improvements
<br />e. Attorney's liens
<br />9. Certain insurance contracts
<br />to. Passbook loans
<br />(a) Rofilln9 Of Notice. — For purposes of this
<br />section -
<br />III GNNtM RU1e. — Unless notice of gem Is rallied In
<br />the manner prescribed In paragraph (2) during the required
<br />nfilina period, such notice of lion shall be treated as filed on the
<br />date on which it Is filed (in accordance with subsection (n) after
<br />the expiration of such milling period.
<br />(2) Pba For F114 — A notice of lien rallied
<br />during the required telling period shall be effective only -
<br />(A) if -
<br />o) such notice of lien is rallied In the office in which the
<br />prior notice of lien was filed, and
<br />(it) in the case of real property. the fact of refiling is
<br />entered and recorded in an index to the extent required by
<br />subsection (f) Ica. and
<br />IBi in any case In which. 90 days or more prior to the date
<br />of a refil,ng of notice of hen under subparagraph (A), the
<br />a
<br />No.
<br />,G /off
<br />V
<br />socrtary raaiesd written MlormNat (M the momfor
<br />prescribed In regulattem teriad by tit SactaWld
<br />concerning a chnse M the toxiews f"MM. B a now
<br />Of ends Iten If 110 filed in KCKdW oa With ahOaction m IN
<br />the state In wldcb such r8 4d I is leeated.
<br />(a1 Ro**W RMbq Pei — in the we
<br />of any notice often, the lgrm "nyulred rmkrp parted- mum -
<br />IA) the one -yosr porlod ending 30 days alter ete expiration
<br />of a years after the date of the an@~ of ft tax, and
<br />(e) thsone- yearperledeedinpwhhthaeaplratisoolpyaar
<br />alter the tleaa of tee pncedirq squid w" parted ter
<br />such notice of [Ian.
<br />Sec. 6325. Release Of Lien Or
<br />Discharge Of Property,
<br />(a) Rtidf"s Of UNL — Sugemt to Such
<br />regulations n the Secretary may precaft the secretary arise
<br />Isabe a dertlflcate of relusa of terry Iles Imposed With respect to
<br />any internal avenue tax not later than 30 Nye MW the day on
<br />which -
<br />(1) Liability Satisfied or IMaMoraeble - The Secretary
<br />finds that the lability lot the anwum "weed, apalher with ed
<br />Interest In respect thereof, hall been fully satieMd or has
<br />become legally unwlorceeble; or
<br />(2) Bond Accepted - Than Is furoished to the secretary and
<br />accepted by him a bond eat Is conditioned upon the payment of
<br />the amount assessed, together With all Itmrest M respect
<br />1Mreof, within the time prwbrfDed by low (kchi p cry
<br />extension of such time), and that Is M accordome Wltin Such
<br />requirements relating to terms, eonAtttena, and form Mae I%tId
<br />ate surolles theroot, as may be spsoiled by such regulations.
<br />Sec. 6103. Confidentiality and Dis-
<br />closure of Returns and Return In-
<br />formation.
<br />(k) OIOdOM Of C*fW RMNns Nld
<br />pRp,,N,,,u.,,,,,. �IInformnNon For Tie won
<br />(2) Disclosure of amount of outstanding lion. -If a notice of
<br />lien has been filed pursuant to section e323(n. the amount of the
<br />outstanding obligation secured by such IIon may be disclosed to
<br />any person wM turolehes satisfactory written evidence eat he
<br />has a right in the property subject to ouch lien or Intends to
<br />obtain a right in such pro".
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