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<br />Excerpts From Inlernaf Revenue Code
<br />Sec. 6321. Lien For Taxes
<br />if am. person ladle to pay any tax neglect, or reluses to
<br />oil, lee same alter demand In! amount nncluo,ng any Inter
<br />est 40011oondl amount addition Ia lax or asSCSSable penalty
<br />112"1 ,nth any costs that may accrue in addif IherHOj
<br />shaU be a hen to tailor of the Orated States upon au property
<br />and rights to pladerty, whether real or personal berongrrty
<br />10 such person
<br />Sec 6322. Period Of Lien.
<br />Unless another date IS SPtClhcaily fixed by Ia. the lien
<br />imposed by Section 6321 shall &Ilse at the lime the assessment
<br />Is made and shall Continue until Ine haoiwy for the amount So
<br />assessed for a Judgment against the taxpayer ans.ng out of
<br />Such hlabddy; ,s satisfied fir ±tcdmes - .rnentarceame by reason
<br />ql lapse of time
<br />Sec. 6323. Validity and Priority Against
<br />Certain Persons.
<br />Ice, Purchaser's, Holders 01 Security in-
<br />@rub, Alechonlc•s Donors, And Judgment
<br />Lim Creditors. — The lien ,in" ad.ysecn016321Shan
<br />not be italic as against an, ou!cnaser holder Of a security
<br />tMerlS1. "'111211111. enor or rudgmenl hen cedtor until nonce
<br />gwoof which -eels the rrquirtm[nis Of su DSeCtion 11, has
<br />ben 111ed by the Secrelary
<br />lit Place For Filing Notice; Form.
<br />111 Place For Fthng The notice retailed 10 in sub,
<br />SKhW Ia) shall be filed
<br />IA) Under State Laws
<br />Ill Real Prpperty In !lie CA,e 01 real property In one
<br />O"Ke tri the stale!., the county Or other go rHnmenlal
<br />S.bdrylLOnl as designated by true laws of Such state m
<br />whKh the properly sublect to the lien is stalled and
<br />till, ptrs.nal hoperly rn tilt case n! personal
<br />Drpperly *nether langlble Or lAlang,bie , one 0111ce
<br />-INA the stale for the county or .the, 9avelnmtnlal
<br />sVOd_510nh. as designated Oy the laws of such Stale
<br />IA which the properly su
<br />or byecl 10 the ben .S sdU]led
<br />!al with Gera DI ots,"cl tour! in the Office al the ek,r of
<br />Well Iayrle0 States district court or Ine judicial atstncf m *n,cn
<br />i "Party Subject to lien 1s sduated whenever the state has
<br />eaal by taw designated one olbce which meets 1ne,egunemtnls of
<br />Subparagraph iii or
<br />!Ci with Recorder Of Deeps 01 the D,Slnci 01 Columbia In
<br />the nth Ce of the All DICeI 11 Deeds O, the D15!nct 0t Calumb,a ,
<br />14 Dlbpeny subject fn the hen .s sd.d lee .n Ine DIS!O!t +r
<br />.',otumo:a
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<br />.2i S'IUS of Property Subject To Lien For purposes al
<br />Ua,ag!W,1 ',and :41 oippe: ry "" Medeemed!or.esl!ua!ed
<br />1A! Real Properly in the Case of ,!at pr Ober,, ai ;IS
<br />Physical location of
<br />'BI Personal Property In the Case of personal properly
<br />*Maine, tangible or intangible at Ine fesiaence of the
<br />taxpayer ]t the Mme the notice of hen IS tied
<br />For purposes of paragraph 121 (91 Ine feS ldMfe bl a rOrporati0n
<br />Or pannersmp shall be deemed to he the Dlace at wn.cn the
<br />prrnclpal aecubye office of the business .S locafea and Ine
<br />re9dln[t
<br />Of a !a,Dd yer xnose resIdenC, .•. wdnout !lie U011en
<br />states 5,1411 oe deemed 'a De .r'• the D.Stu'' nI ^Mumma
<br />i3; Fo -en Ine fnrm a�0 cnn[en! p! me n0!1ee
<br />referred la n subsecllpn raj !Man b! pre,c rltl Ca by fie
<br />Sec,elary Sur,n notice snan be ratid notw,mslandmg any
<br />other P!.vi S,On o! la* Iegdrdrfig the 1Orm 0r COn!pnt J! a
<br />Only, of l4n
<br />Note: See section 6323(b) for exceptions to a
<br />valid notice of lien unposed by section 6321 with
<br />respect lo:
<br />secunbes
<br />tdotot yerlOes
<br />3 Personal properly purcnaseo at retan
<br />Personal property Purchased m casual sale
<br />i Personal DTODerly subjected to possessory lien
<br />Heat property tax art, special assessment liens
<br />Residential prooe,ty subject !o a mechanic's
<br />den lot Certain :epate and Improvements
<br />B A!Iorney s liens
<br />9 Certam insurance conbacts
<br />'C PaSSb0Ok loins
<br />'g Refiling Of Notice. _ For ........
<br />section
<br />it. General Rule. — Unless ,01, r l:.
<br />the manna, preser,hed in paragraph 121 ^.,.,.nq tap ,equlred
<br />refthnq Denod such notice or Oen shall be I,ealtd as "led on the
<br />dare on whgb 4 ., 41edi.r. a,CO,aance w4P
<br />the apt.liloG 01 such reblmg Denod
<br />0 Place For Filing. — A nonce of Men reeled
<br />during the required rafting denoo snail Or el kCi.ve amy
<br />A. .I
<br />'n such nOPCe or Men is 'aided m me office m whim Ine
<br />pew nonce of Men was filed and
<br />,n, in he Case Of real D'OPelly Ine 13t'i of
<br />entered and ,,co,d'd m an .noes Io me !amt .eg.I,rd br
<br />%.DSeu,on n. and
<br />181 ., any ;,,e , 1 wmcn 910 cars n: tame p;,,, h, the data
<br />c,l a ,eft.ng of notice Of I.an unit «r lutW,w l[On (A) . the
<br />Secretary 'ecelred written mformallon on the manner
<br />presa,Ded m regulations issued py me S!Creiaryl
<br />concerning a change In the ],.payer s residence II a notice
<br />Of such hen is also tiled rn 2CCOrdance with su'bsection;ll.n
<br />the Slat, in which such residence is located
<br />131 Required Roiling Period. — Inlhecass
<br />Of any notice of lien the term "required lelrlmg pt"M mans.
<br />IA. Ine one year period ending 30 days alter the expiration
<br />nt 6 ve. at!" Inc dale. of the assessment or the la. and
<br />'BI the one-year period ending .,in theexpuallon 0,5 years
<br />alley the Close Or The preceding ,roused retitinq period for
<br />surn entice oil,,,
<br />Sec. 6325. Release Of Lien Or
<br />Discharge Of Property,
<br />gal Release Of Lien. — subject to such
<br />,equlations as the Secretary may prescribe the Secretary snail
<br />•ssue a cer!iticile of release of any lien imposed w,lh respect to
<br />any internal !e,e%e 131: not later than 30 days after the day on
<br />*inch
<br />•f' Liability SdTISIIed a, Unenforceable The secretary
<br />1,nis mat the hachhty to, Ine amount assessed . together sytlh alf
<br />nier e51 .n reSpecl !hefeol has peen !idly sahsfled or has
<br />became legally unenlolceable or
<br />A Bond ACCeplee fterels,.maned loth, Secrelaryand
<br />accepted Dy him a bond mat's Conditioned upon thepayment of
<br />!nil amount assessed together with all interest in respett
<br />!hpreol *11h.n Ine lime prescribed by law nncludmg any
<br />extension of such time, and that Is in accordance with S,,Ch
<br />1e0urrements'alalmq toterms conditions . and form of the bond
<br />and -let'" thereon• as may be Specified by such regulations.
<br />Sec. 6103. Confidentiality and Dis-
<br />closure of Returns and Return In-
<br />formation,
<br />"' Disclosure Of Certain Returns and
<br />Return Irtformalien For Tax Administration
<br />Purposes. —
<br />l2i Disclosure of amount o, outstanding lien if a notice of
<br />❑en has been1.lea pursuamlio S[CbonrMfl) Iheamountoithe
<br />Outstanding..I,gapon ter ured 0y such lien may be disclosed to
<br />any Person *no lurmsnes Sailsldclaty wtnien ty,derKe Ihil n[
<br />has d Ilgnl in the properly sublecl to such hen or ."ands b
<br />Obtain a igh, m surn properly
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<br />.2i S'IUS of Property Subject To Lien For purposes al
<br />Ua,ag!W,1 ',and :41 oippe: ry "" Medeemed!or.esl!ua!ed
<br />1A! Real Properly in the Case of ,!at pr Ober,, ai ;IS
<br />Physical location of
<br />'BI Personal Property In the Case of personal properly
<br />*Maine, tangible or intangible at Ine fesiaence of the
<br />taxpayer ]t the Mme the notice of hen IS tied
<br />For purposes of paragraph 121 (91 Ine feS ldMfe bl a rOrporati0n
<br />Or pannersmp shall be deemed to he the Dlace at wn.cn the
<br />prrnclpal aecubye office of the business .S locafea and Ine
<br />re9dln[t
<br />Of a !a,Dd yer xnose resIdenC, .•. wdnout !lie U011en
<br />states 5,1411 oe deemed 'a De .r'• the D.Stu'' nI ^Mumma
<br />i3; Fo -en Ine fnrm a�0 cnn[en! p! me n0!1ee
<br />referred la n subsecllpn raj !Man b! pre,c rltl Ca by fie
<br />Sec,elary Sur,n notice snan be ratid notw,mslandmg any
<br />other P!.vi S,On o! la* Iegdrdrfig the 1Orm 0r COn!pnt J! a
<br />Only, of l4n
<br />Note: See section 6323(b) for exceptions to a
<br />valid notice of lien unposed by section 6321 with
<br />respect lo:
<br />secunbes
<br />tdotot yerlOes
<br />3 Personal properly purcnaseo at retan
<br />Personal property Purchased m casual sale
<br />i Personal DTODerly subjected to possessory lien
<br />Heat property tax art, special assessment liens
<br />Residential prooe,ty subject !o a mechanic's
<br />den lot Certain :epate and Improvements
<br />B A!Iorney s liens
<br />9 Certam insurance conbacts
<br />'C PaSSb0Ok loins
<br />'g Refiling Of Notice. _ For ........
<br />section
<br />it. General Rule. — Unless ,01, r l:.
<br />the manna, preser,hed in paragraph 121 ^.,.,.nq tap ,equlred
<br />refthnq Denod such notice or Oen shall be I,ealtd as "led on the
<br />dare on whgb 4 ., 41edi.r. a,CO,aance w4P
<br />the apt.liloG 01 such reblmg Denod
<br />0 Place For Filing. — A nonce of Men reeled
<br />during the required rafting denoo snail Or el kCi.ve amy
<br />A. .I
<br />'n such nOPCe or Men is 'aided m me office m whim Ine
<br />pew nonce of Men was filed and
<br />,n, in he Case Of real D'OPelly Ine 13t'i of
<br />entered and ,,co,d'd m an .noes Io me !amt .eg.I,rd br
<br />%.DSeu,on n. and
<br />181 ., any ;,,e , 1 wmcn 910 cars n: tame p;,,, h, the data
<br />c,l a ,eft.ng of notice Of I.an unit «r lutW,w l[On (A) . the
<br />Secretary 'ecelred written mformallon on the manner
<br />presa,Ded m regulations issued py me S!Creiaryl
<br />concerning a change In the ],.payer s residence II a notice
<br />Of such hen is also tiled rn 2CCOrdance with su'bsection;ll.n
<br />the Slat, in which such residence is located
<br />131 Required Roiling Period. — Inlhecass
<br />Of any notice of lien the term "required lelrlmg pt"M mans.
<br />IA. Ine one year period ending 30 days alter the expiration
<br />nt 6 ve. at!" Inc dale. of the assessment or the la. and
<br />'BI the one-year period ending .,in theexpuallon 0,5 years
<br />alley the Close Or The preceding ,roused retitinq period for
<br />surn entice oil,,,
<br />Sec. 6325. Release Of Lien Or
<br />Discharge Of Property,
<br />gal Release Of Lien. — subject to such
<br />,equlations as the Secretary may prescribe the Secretary snail
<br />•ssue a cer!iticile of release of any lien imposed w,lh respect to
<br />any internal !e,e%e 131: not later than 30 days after the day on
<br />*inch
<br />•f' Liability SdTISIIed a, Unenforceable The secretary
<br />1,nis mat the hachhty to, Ine amount assessed . together sytlh alf
<br />nier e51 .n reSpecl !hefeol has peen !idly sahsfled or has
<br />became legally unenlolceable or
<br />A Bond ACCeplee fterels,.maned loth, Secrelaryand
<br />accepted Dy him a bond mat's Conditioned upon thepayment of
<br />!nil amount assessed together with all interest in respett
<br />!hpreol *11h.n Ine lime prescribed by law nncludmg any
<br />extension of such time, and that Is in accordance with S,,Ch
<br />1e0urrements'alalmq toterms conditions . and form of the bond
<br />and -let'" thereon• as may be Specified by such regulations.
<br />Sec. 6103. Confidentiality and Dis-
<br />closure of Returns and Return In-
<br />formation,
<br />"' Disclosure Of Certain Returns and
<br />Return Irtformalien For Tax Administration
<br />Purposes. —
<br />l2i Disclosure of amount o, outstanding lien if a notice of
<br />❑en has been1.lea pursuamlio S[CbonrMfl) Iheamountoithe
<br />Outstanding..I,gapon ter ured 0y such lien may be disclosed to
<br />any Person *no lurmsnes Sailsldclaty wtnien ty,derKe Ihil n[
<br />has d Ilgnl in the properly sublecl to such hen or ."ands b
<br />Obtain a igh, m surn properly
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