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0 as Document No. 33 86— 2 spy `�i Grantarl 4 I Grantee - A Numerical • T. Excerpts From Internal Revenue Code Sec. 6321. Lien For Taxes It any person liable to pay any tax neglecls or refuses to pay the same alley demand The amount Including any inter aaT, additional amount. addition to lax, or assessable penalty . together with any costs MN may accrue in addition thereto) shall be a hen in lavor of the United Slates upon all property and rights to properly- Fix letnN real or personal belonging To such ptfson Sec. 6322. Period Of Lien. unless another date is speaficauy fixed by law lot lien mrposed by section Gill shall an Se at the time The aSSesSrherit A made and small continue until the irabdr y Ior the amount so assessed 'or a judgment against the Taxpayer arising out of such I,abunyt is satrshed or becomes unenforceable by reason of hest of time Sec. 6323 Validity and Priority Against Certain Persons. la) Purchaser's, Holders Of Security In- terals. Mechanic's Lisnors. And Judgment Uen Creditors, — The Tien tmoosed by section &V I sh It not be valid as against any purchaser holder of a secwrty interest, mechanic s tenor or judgment hencrednor unti l.Otto thermal which meets The requirements of subsection tfi has been filed by the Secretary it, Place For Filing Notice; Form. — Iq %act for Films The notice referred to n sob settrpn la l snail be oleo Ili UrWe, Stale Laws 10 Real Property in the case of real property In one puke within I" State lot thecounly Otolhe,goveinmenial subdr YlSnnl as designated by the laws of such Stale in .m.0 die property subject to the ben .3 situated. and in) personal Property m Tne case Or personal property whether lang101e or Intangible in one office twereir The Sit 11, Is The county W other governmental subdrrrsron)..as designated by the laws of such Slate in which the property subject to The lien Is sltualerd Or Im.11lrtb Clerk of District Court In the office of the clerk Of I" Listed Slates district court ter the judicial district m which IM property :its to lien S satiated whenever the Stale has hill by law designated oorrill which meets the reowrementsol subpa,ag,apn IA; a, ICI Won Recowe, 01 Deeds 01 The D.sl,ICI Of Calumbtt m the office of the Recorder of Deeds of Inc Oabrtl p! rolum Wa .1 It:* property subject to the lien S situaled .rv, the 0151ntl or Colunt bra SL M Enwed as Document No. 86— 2 Z Grantarl O Grantee - Numerical + T. i •21 SINS of RCpM1y SubteO To Ueo - Fa, purorl", of rgalag,aDns1 It and :41 property shall re dcemec to De situated ;Al Real Propeay in the case Of real property at its physical location. or fee %rsonal Property In the case of personal property whe h!r !ang,ble ar mlangrtie at line residence 01 In' to :payer at the time the not of ten S IOCC For our poses of paragraphl2llel the residenceolacerporanon or partnership shall ere deemec to oe me plate at which the principal executive office of the bus"ness '5 located and the residence of a taxpayer whose residence :s wttrotit the U., ed statez shall be deemed io be m the Dstrict of Columbia i3l Form The IOrm and `. onttnt of the notice Wetted to ., subsection •a, shalt be plestrrtcd by The Secretary Such notice shall M vale ^Olwlthstdndnq any other provls.on o' law .egardreg !,e !Mm o1 content of a nonce 01 Ile, Note: See section 6323(b) for exceptions to a valid notice of lien Imposed by section 6321 with Mspectto: I Securities 2 Motor vehicles 3 Personal properly purchased at retail 4. Personal property purchased n casual sale 5 Personal properly suDlected to possessory lien 6 Real properly tax and special assessment tten5 7 Residential properly sunlecl to a mechanic s lien for certain .repairs ago tmDrovements 8 Attorney's liens 9 Certain lisuran[ecantrac:s :0 Passmi, loans gt Refilling 01 Notice. — nr purer.,.. or nit, section .1: General Rule. — Unless ^once o' hen s rehred .n the manner otescroed ,, paragraph Q i .t ,g me required rehtinq peli07 such n0!ge of bin smdlT Oei � %atee as idea on me Oafe or which d :5 41e01m accordance wan 5aa5etf din ;h1 after the txpuah On CI such rehfing period f2t Place For Filing. — A notice o1 hen reflect during Inc I[cl red reldlng Derma shall oe elrecnve only ;A;. m such nonce of hen Is retired m the ortwe in which the It notice o1 i.en was bled and n. :n Inc case o1 teal prpprrly tort !act n1 rehhng :5 emered and recorded to an :nde. 10 Inc ea tent Ieq'ulled by Tubsec!o 111'41 aril Dt .r any case m welch 904ti,s of mitre plot to nit date ill a rel.und of notice of hen under subsmragraph IAI, the IN Secretary received winter, mfMmation 1.n IM manse, prescnoed In requlalz, :sued by Inc Secrelaryl concerning a change mime taxpayer s resldelxe .tano'•ce or such hen is also bled m accordance with subsecton If l m the State in which such 1es'dit .s located 131 Required ReHfimg PviW. — lnteease of any notice of lien the term "required renting penog- means IAt Inc one rear period ending 30 days Miler the exthrahOM of 6 ,ears alter IMe dale of'tie assessment of the lie and t Ill the one year period ending .,In the exmrallon of 6 yea's arter the close of the preceding required retnmg period tar such notice of hen Sec. 6325. Release Of Lien Or Discharge Of Property. tat Release Of Lien. — subject to such requlalrons as the Secretary may ptescr:be the Secretary shall issue a ceftdtcate of'elease of any hen imposed with respect to any :ote .", revenue tax not later!han 30 days alter toe day on which '.11 WDIbly Satisfied or Unenforceable The Secretary ImdS mat the haninly Iot the amount assessed. Iogetner with all Interest to respect thereof has been lW:y Satisfied or has become legally unenforceable or t219ond Accepted Ti.ete.s furnished to the Secretary and accepted by him a bond that is conditioned upon the oaymenlot ;he amount assessed together witi. eh Interest m respect Inereot within the time Ottscribed by law (including any extension of such timel and that is in accordance with Seth •erlo.remenls r elating TO terms. Cordihons and form of The bond and sureties thereon, as may be specified by such regulations- Sec. 6103. Confidentiality and Dis- closure of Returns and Return In- formation. ,it) Disclosure of Certain Returns and Return Information For Tax Administration Purposes. — f2) Disclosure of amount of outstarl Len - II a nonce Of lien has teen bled pursuantl0 secbon632310 meamountoltne outstanding obligation secured oy such lien maybe disclosed to any ger50n who furnishes satisfactory v led evidence that he has a right in the prooeriv suoe" ter suer lien or wl ends to nbtaln a light m such property I t