|
a
<br />i
<br />tai ^
<br />s, 'y
<br />C�
<br />C�
<br />{� y
<br />T
<br />0
<br />A
<br />Excerpts, From Internal Revenue Code
<br />Sec. 6321. Lien For Taxes
<br />If any Person `,joie to pay any ;A. neglects 0, -cruses to
<br />: :�pay Ile same alter demand the amount including anv +hlef-
<br />. at additional amount addition to lax or assessable penalty,
<br />togetno wrth any costs that may accrue rn addition !haeror
<br />shall be a hen in favor of iM United States upon all property
<br />and rig n IS to VrnpNfy. 'whether real or personal belonging
<br />to such person -
<br />Sec 6322. Period Of Lien
<br />Umess Anoinm date is Solicacally ".to by law IM lien
<br />imposed by section 6321 shall arise at the I,me the assess'H+!
<br />is mace and seal: ionl,hue Unbl the habudy 10' Ine amount so
<br />aaSISSed In, A •u dgment 392m5t the laxpa Ye, -Sing cul of
<br />such IraDaltyl is Wished o, becomes unehldrcea bra by -eason
<br />of lapse Of time
<br />Sec. 6323. Validity and Priority Against
<br />Certain Persons.
<br />'a) Purchaser's, Holders Of Security in-
<br />terals. Mechanic's Lienars. And Judgment
<br />Lit Creditors. — the I'll Imposed by Sei 6,321 shall
<br />MI be valid as against any purchaser holder of a secu-'ty
<br />interest. mKhan :cshehor O'1'udQmenl urn c,e0ilo,unl,l nal,Le
<br />tMreot which meets me !e0a:•emems c! subSeU+on :I, ^a.
<br />oetn filed by the Sell
<br />;fl Place For Filing Notice; Form. —
<br />Ill Place Far .i�,nQ Ine nonce reteriea .0
<br />feChen dal Shall M Elea
<br />(At Under State laws
<br />I.$ Real Property n the Mdse Or tea; p'Ove,ty m one
<br />ahrce within the State to,+he cO ^unit o,nM,governmenlal
<br />t yybdlv151"; AS deSrgAS:00 by the laws Of Such SIa Ie-. In
<br />which the property subject ro the ,ien Is situated ano
<br />_ flit Personal Property .r the case 0 """a,
<br />_ ,Opt,ty wr.elne, ung,Dle a. t,no,me ,n one omL,
<br />x dhM the Stale jor the rounly or .1", ()DVefnmenla+
<br />SUN,,,Swni as dtsrgnaled Cy the tars o! such stale
<br />m wArch !Ae property sublet' a The lien s sltualed
<br />or
<br />1et.041 Cte,a Dt Msv'a Cau+i m me art¢e of me ern. al
<br />the chiliad Slates d'Sir,C, our' 'Or The judicial district in .[fish
<br />!rte
<br />""'TV subleel to I,en a situated wAehi 'A! Stale has
<br />net bylaw eesrgnale0 one office rn,LnmNfs Ine requuemMll of
<br />tuDOarap -adn a �'
<br />Alin A, Jrher ?t Oeros A The DIS? i)' Ccromdw in
<br />: a ^ "'.1 Re:nrde' 01 weeds 0, !hf i�•1••. :' I. _•mb,a '
<br />plpptity s,ablttt to :ht :ien :s SIIYJ:fc :n. ;'le JI
<br />'21 S,lus DI P ct",fy Subtler, To t'en To, p'- ,rases nl
<br />pa•aofapns I'I and ,al prhptrty seal. rte ^eemeC;a re sa :;a1M
<br />,AI heal Property, in the case of real property at Its
<br />physical location a,
<br />te. Pen deal ProDtrry In me case of personal property
<br />wnelner tangmle or Intahgle:e a' the 'i MCP or Ine
<br />!axpay'er 3! nit lint the 101 Ce or lien IS
<br />Po+ pui oases at gaup: ape 12nB1 In�,evaena of a rroa'ahan
<br />of partnership seal) De teemed 10 he 'rte place al when the
<br />principal executive office of the b,,S+re SS s IOCated and the
<br />1—all of a Taxpayer wen s e'es,aehce .s flout Ine United
<br />Stales snail be deemed tC be In the U.Sir,rt of ColumO,d
<br />,31 TO— The In'm , I .. ...tent The no.",
<br />refe -C to :n subsection 'a'I seal, rte O,es -bed by the
<br />Secretary Such nano! '.till be vairn nn.wlnstand,ng any
<br />CIA?, p,mS n c.' �dw rega I� , ,ne 'n m o c,tin! al a
<br />notice of lien
<br />Note: See section 6323(b) for exceptions to a
<br />vatic notice of lien imposed by section 6321 with
<br />respect to:
<br />l Secunres
<br />Motor vehicles
<br />1 pefs'nai property purchased at retail
<br />a Persona, property purchased In casual sale
<br />Personal property suolected to possessory Llen
<br />F Feel p'uperty tax and special assessment bens
<br />' FCs;dentla! property subject to a mechanic , s
<br />hen far certain repairs and !mpfc'emetts
<br />3 Attorney's liens
<br />Cdrta!n insurance coc'ra i,
<br />C,' P:!ssbwx loans
<br />g Retiling Of Notice. — F, >' n ipotet o1 tAn
<br />section
<br />I, General Rule. — n1el.'•n•renl,en s'e,lta,n
<br />Ine masher presumed in poldgrapn -'''g the'egwled
<br />,ltihnq perod sure, hi at ben shalt ol, cta'e0 as hied nn Iht
<br />Cate On wn'ch It h Repel+ all"Cal(l, w:!n alle,
<br />me e.o.'alron Of such 1e1dmQ period
<br />Q' Place For Filing. — a lonce or hen ,efuM
<br />u ol; the iequiren 1e1ulnq oeoad shall n, 01111.+ only
<br />!A !
<br />i.1 such holy, or lien Is Iehled) lit. The Orce, I% which the
<br />io
<br />prr notice of hen was fit" and
<br />,n The Tale tr' real p,OD1111 + .' ill ,1 II•nq It
<br />entered and recd deo In an •nee, bJ the +..aienl Iegw'ed O,
<br />lib— n., 'II e� ana
<br />I F'I In anv 1a11 In which ?g Cars n- .m „'1 p "0' !^ the (tale
<br />ill a rcflh,p al noire M .;en vnd1. tul,w,wg,&ph fAl the
<br />Secretary reserved written fmofmahon ho the manner
<br />DrecnoeC ;I egrdaton, ,sued by the Serrelar yl
<br />concerning a tha Age rn the taxpayer s residence . ii a notice
<br />Oil such lien is also filed m accordance with subsection If l m
<br />the State In which such residence Is located
<br />131 Rquired Raffling Poded. — foefeet"
<br />01 any notice of Itch the term "requited reblmg Period means.
<br />(AI the one year be )d ending 30 days after the expiation
<br />al 6 years 31111 Ine Dale of Ine assessment of Ine tax and
<br />01 the one -year pe,:oo endng wrtn Inee.6dalon of 6 years
<br />alit, the close Or me preceding rtgrarcd ' endng period I.,
<br />soon nohCe of hen
<br />Sec. 6325. Release Of Lien Or
<br />Discharge Of Property.
<br />Release Of Lien. — subvert to such
<br />regu)allans as the Secretary may p:esc,me the Secretary shall
<br />Me a cerirticAle Of felease nr any hen Imposed with rl30ect to
<br />any ,nlernal rit'll tax "Of 13:er man 30 days after Ine day on
<br />wn¢h
<br />1'. l,aDil,ly SaflShed Or unenforceable the Secretary
<br />t nCS mat die ,:a O�bly' 101 the amount assessed. IOQeme -wrtn all
<br />,n1e,eSi in :tspeCl IhereOr has Mtn fully sahshro ar 135
<br />McOm, legally unenforceable or
<br />,21 Bona Accepted - Thil is fu,l,Shed to the se[ret.11 and
<br />aCceoled by ^ m a Cold ihal IS conCdoned upon the Oaym, lCl
<br />'he amount assessed ogelDe, wen all merest ., res,iecI
<br />!helepl within nit time 0,,lcrrbed by law hnclud,nq any
<br />extension of such "met and final Is m accordance wrtn such
<br />,e,f- emtnts fetafing to let m� ,OdlOni and 10rn1 of the pond
<br />and sureties Merton• as may ' uecified by such regulstiotn.
<br />Sec. 6103. Confidentiality and Dis-
<br />closure of Returns and Return in-
<br />formation.
<br />Disclosure of Certain Returns and
<br />Return Information For Tax Administration
<br />Porpoea. —
<br />:' 01sclOSUre Of amount of Outstanding lien If a notice of
<br />has been filed ou,suanl to section 6323111 the amount of Ine
<br />outstanding obfrgahon secu,ea by such lien may be disclosed to
<br />any Verson who fu- nrShtS Satisfactory written evidence that rte
<br />has a rtfol In 11, praM,ly Subel to such lien or intends to
<br />dotal- a ngyl ,n such p,o0erty
<br />Se
<br />f11
<br />�t
<br />''df
<br />{et�rod�`a� OocunwN No.
<br />t.
<br />t
<br />SF
<br />li
<br />861,_I_ 1 1) 2 �i J
<br />1
<br />Z
<br />Grantor —
<br />Grantee
<br />A
<br />Numerical
<br />I
<br />z
<br />0
<br />11111
<br />y_ r
<br />J 1
<br />If
<br />Oia
<br />« 3
<br />to
<br />Q j fill ifl f i �
<br />p�
<br />&o iisir �
<br />n_
<br />r
<br />r
<br />Excerpts, From Internal Revenue Code
<br />Sec. 6321. Lien For Taxes
<br />If any Person `,joie to pay any ;A. neglects 0, -cruses to
<br />: :�pay Ile same alter demand the amount including anv +hlef-
<br />. at additional amount addition to lax or assessable penalty,
<br />togetno wrth any costs that may accrue rn addition !haeror
<br />shall be a hen in favor of iM United States upon all property
<br />and rig n IS to VrnpNfy. 'whether real or personal belonging
<br />to such person -
<br />Sec 6322. Period Of Lien
<br />Umess Anoinm date is Solicacally ".to by law IM lien
<br />imposed by section 6321 shall arise at the I,me the assess'H+!
<br />is mace and seal: ionl,hue Unbl the habudy 10' Ine amount so
<br />aaSISSed In, A •u dgment 392m5t the laxpa Ye, -Sing cul of
<br />such IraDaltyl is Wished o, becomes unehldrcea bra by -eason
<br />of lapse Of time
<br />Sec. 6323. Validity and Priority Against
<br />Certain Persons.
<br />'a) Purchaser's, Holders Of Security in-
<br />terals. Mechanic's Lienars. And Judgment
<br />Lit Creditors. — the I'll Imposed by Sei 6,321 shall
<br />MI be valid as against any purchaser holder of a secu-'ty
<br />interest. mKhan :cshehor O'1'udQmenl urn c,e0ilo,unl,l nal,Le
<br />tMreot which meets me !e0a:•emems c! subSeU+on :I, ^a.
<br />oetn filed by the Sell
<br />;fl Place For Filing Notice; Form. —
<br />Ill Place Far .i�,nQ Ine nonce reteriea .0
<br />feChen dal Shall M Elea
<br />(At Under State laws
<br />I.$ Real Property n the Mdse Or tea; p'Ove,ty m one
<br />ahrce within the State to,+he cO ^unit o,nM,governmenlal
<br />t yybdlv151"; AS deSrgAS:00 by the laws Of Such SIa Ie-. In
<br />which the property subject ro the ,ien Is situated ano
<br />_ flit Personal Property .r the case 0 """a,
<br />_ ,Opt,ty wr.elne, ung,Dle a. t,no,me ,n one omL,
<br />x dhM the Stale jor the rounly or .1", ()DVefnmenla+
<br />SUN,,,Swni as dtsrgnaled Cy the tars o! such stale
<br />m wArch !Ae property sublet' a The lien s sltualed
<br />or
<br />1et.041 Cte,a Dt Msv'a Cau+i m me art¢e of me ern. al
<br />the chiliad Slates d'Sir,C, our' 'Or The judicial district in .[fish
<br />!rte
<br />""'TV subleel to I,en a situated wAehi 'A! Stale has
<br />net bylaw eesrgnale0 one office rn,LnmNfs Ine requuemMll of
<br />tuDOarap -adn a �'
<br />Alin A, Jrher ?t Oeros A The DIS? i)' Ccromdw in
<br />: a ^ "'.1 Re:nrde' 01 weeds 0, !hf i�•1••. :' I. _•mb,a '
<br />plpptity s,ablttt to :ht :ien :s SIIYJ:fc :n. ;'le JI
<br />'21 S,lus DI P ct",fy Subtler, To t'en To, p'- ,rases nl
<br />pa•aofapns I'I and ,al prhptrty seal. rte ^eemeC;a re sa :;a1M
<br />,AI heal Property, in the case of real property at Its
<br />physical location a,
<br />te. Pen deal ProDtrry In me case of personal property
<br />wnelner tangmle or Intahgle:e a' the 'i MCP or Ine
<br />!axpay'er 3! nit lint the 101 Ce or lien IS
<br />Po+ pui oases at gaup: ape 12nB1 In�,evaena of a rroa'ahan
<br />of partnership seal) De teemed 10 he 'rte place al when the
<br />principal executive office of the b,,S+re SS s IOCated and the
<br />1—all of a Taxpayer wen s e'es,aehce .s flout Ine United
<br />Stales snail be deemed tC be In the U.Sir,rt of ColumO,d
<br />,31 TO— The In'm , I .. ...tent The no.",
<br />refe -C to :n subsection 'a'I seal, rte O,es -bed by the
<br />Secretary Such nano! '.till be vairn nn.wlnstand,ng any
<br />CIA?, p,mS n c.' �dw rega I� , ,ne 'n m o c,tin! al a
<br />notice of lien
<br />Note: See section 6323(b) for exceptions to a
<br />vatic notice of lien imposed by section 6321 with
<br />respect to:
<br />l Secunres
<br />Motor vehicles
<br />1 pefs'nai property purchased at retail
<br />a Persona, property purchased In casual sale
<br />Personal property suolected to possessory Llen
<br />F Feel p'uperty tax and special assessment bens
<br />' FCs;dentla! property subject to a mechanic , s
<br />hen far certain repairs and !mpfc'emetts
<br />3 Attorney's liens
<br />Cdrta!n insurance coc'ra i,
<br />C,' P:!ssbwx loans
<br />g Retiling Of Notice. — F, >' n ipotet o1 tAn
<br />section
<br />I, General Rule. — n1el.'•n•renl,en s'e,lta,n
<br />Ine masher presumed in poldgrapn -'''g the'egwled
<br />,ltihnq perod sure, hi at ben shalt ol, cta'e0 as hied nn Iht
<br />Cate On wn'ch It h Repel+ all"Cal(l, w:!n alle,
<br />me e.o.'alron Of such 1e1dmQ period
<br />Q' Place For Filing. — a lonce or hen ,efuM
<br />u ol; the iequiren 1e1ulnq oeoad shall n, 01111.+ only
<br />!A !
<br />i.1 such holy, or lien Is Iehled) lit. The Orce, I% which the
<br />io
<br />prr notice of hen was fit" and
<br />,n The Tale tr' real p,OD1111 + .' ill ,1 II•nq It
<br />entered and recd deo In an •nee, bJ the +..aienl Iegw'ed O,
<br />lib— n., 'II e� ana
<br />I F'I In anv 1a11 In which ?g Cars n- .m „'1 p "0' !^ the (tale
<br />ill a rcflh,p al noire M .;en vnd1. tul,w,wg,&ph fAl the
<br />Secretary reserved written fmofmahon ho the manner
<br />DrecnoeC ;I egrdaton, ,sued by the Serrelar yl
<br />concerning a tha Age rn the taxpayer s residence . ii a notice
<br />Oil such lien is also filed m accordance with subsection If l m
<br />the State In which such residence Is located
<br />131 Rquired Raffling Poded. — foefeet"
<br />01 any notice of Itch the term "requited reblmg Period means.
<br />(AI the one year be )d ending 30 days after the expiation
<br />al 6 years 31111 Ine Dale of Ine assessment of Ine tax and
<br />01 the one -year pe,:oo endng wrtn Inee.6dalon of 6 years
<br />alit, the close Or me preceding rtgrarcd ' endng period I.,
<br />soon nohCe of hen
<br />Sec. 6325. Release Of Lien Or
<br />Discharge Of Property.
<br />Release Of Lien. — subvert to such
<br />regu)allans as the Secretary may p:esc,me the Secretary shall
<br />Me a cerirticAle Of felease nr any hen Imposed with rl30ect to
<br />any ,nlernal rit'll tax "Of 13:er man 30 days after Ine day on
<br />wn¢h
<br />1'. l,aDil,ly SaflShed Or unenforceable the Secretary
<br />t nCS mat die ,:a O�bly' 101 the amount assessed. IOQeme -wrtn all
<br />,n1e,eSi in :tspeCl IhereOr has Mtn fully sahshro ar 135
<br />McOm, legally unenforceable or
<br />,21 Bona Accepted - Thil is fu,l,Shed to the se[ret.11 and
<br />aCceoled by ^ m a Cold ihal IS conCdoned upon the Oaym, lCl
<br />'he amount assessed ogelDe, wen all merest ., res,iecI
<br />!helepl within nit time 0,,lcrrbed by law hnclud,nq any
<br />extension of such "met and final Is m accordance wrtn such
<br />,e,f- emtnts fetafing to let m� ,OdlOni and 10rn1 of the pond
<br />and sureties Merton• as may ' uecified by such regulstiotn.
<br />Sec. 6103. Confidentiality and Dis-
<br />closure of Returns and Return in-
<br />formation.
<br />Disclosure of Certain Returns and
<br />Return Information For Tax Administration
<br />Porpoea. —
<br />:' 01sclOSUre Of amount of Outstanding lien If a notice of
<br />has been filed ou,suanl to section 6323111 the amount of Ine
<br />outstanding obfrgahon secu,ea by such lien may be disclosed to
<br />any Verson who fu- nrShtS Satisfactory written evidence that rte
<br />has a rtfol In 11, praM,ly Subel to such lien or intends to
<br />dotal- a ngyl ,n such p,o0erty
<br />Se
<br />f11
<br />�t
<br />
|