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<br />Excerpts From Internal Revenue Code
<br />Sec. 6321. Lien For Taxes.
<br />11 any person liable to Day any la. neglects or reluses 10
<br />pay IM same after demand the amount lincluding any inter
<br />is 1, additional amount. addition to fax, ar assessaaie penalty
<br />together With any costs Mat may acclue ,n addition thereto)
<br />shwa be a ben in favor of the United States t,pon all property
<br />and lights to property whether real or personal betdng•ng
<br />to such person
<br />Sec 6322. Period Of Lien.
<br />unless another date r5 Specifically !'tee tiv law. the hen
<br />imposed by section 6521 small aloe al me Date the aW55meni
<br />Is made alto Shall continue pat-! the Iablllty tar Ire amount 50
<br />assessed tar a !udgmenl against Ine ta.u"er -sing out of
<br />such I,abrhtyl is satisfied a, becomes anenfarceable Of'easor
<br />OI lapse of time
<br />Sec. 6323. Validity and Priority Against
<br />Certain Persons.
<br />!a) Purchaser's, Holders of Security in-
<br />Wetts, Mechanic's Lienors. And Judgment
<br />Will Crsditers. — The Den Imposed by section 6321 Snai,
<br />not be ratio as against any Durchaser molder of a secmny
<br />interest. fntchao,c S Deno, or lliagmeear n ncredllor unlil name
<br />theftpl wfach meets the ,elf-emenls r]1 suose'non ,t, has
<br />not flied by the Slcleary
<br />in Place For Filing Notice; Form. —
<br />1t! Place Far Flirng The noDCe reteri ea to In sub
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<br />slohon la! shall be bled
<br />lit Unde, stale laws
<br />DI Real Properly , In in, case of real properly m One
<br />on". within the State t0, the county 0101"190Vtrm"'13'
<br />subo,v,stool as designated by me laws of Such state in
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<br />whh the property sub lKt to ine lien ,5 Situated. and
<br />r"a Personal Pl operty in Ime case of personai
<br />gl0perly anemer faPgible 0r Iolanglple m ant Office
<br />within tot Start (air the county at Other 90veran'tntal
<br />subdi,.,s,dm as designated ay the laws o! Such State
<br />wm,cr, r'e plopety sublet! to the Den is s,lualed
<br />iBl Wlih cicri pr D15!!Idf Court in flit of hce ai Ine Clore 01
<br />Ine U'•it,e :dates drslr,cl [Ours to, the judicial 015111[1 in which
<br />the D,00erly smolect la Item 15 sdualed whri—it, ine Slate has
<br />not b,, %a* designated oneotlice wmCn meets the ItOwu 1501
<br />'.y'.I^ 4ec tine, of Deeds Of The Disual Ol coll' a in
<br />^ -e r!lre o, i ^e Rec"Oel Dt need, of the Disc -, o' � atumb,a 'r
<br />rica"ly Subieci to the Ile' ,S S +IuaIeO lot Dlslr,cl of
<br />to
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<br />Ertyo�weeKI as Document Flo.
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<br />etc
<br />12' Sous bl pace", Suftle@ to !ten - For ""doses Of
<br />yr3grdpns•I and al pl0pl,`ySmalibedeemeOtCMe5 ;!,.aced
<br />�A, Real pr aptr!y is the case of real prOperly at GIs
<br />physrcat location air
<br />!81 personal Property In the case of belsonai properly
<br />w• ^.erne !angmte or ,nlangmle al the resmemee of Ine
<br />la.paye, at the :ime toe notice 0' Len 5 01<d
<br />Folpurposesolpa • agraph12t1et lheres ideceol aco, anratron
<br />Or pal!neshp small be deemed In ne In- yea a! wh,rm me
<br />prmppai etec olive Office of me D,,,ress 'e located and me
<br />resteence or a !a. pay" whose Ies'dence 'S w.m0ui the United
<br />States small be teemed In be in !lie Dls I'll: at ;;plum D'd
<br />13: 'hint ?lie tam. n„ :omen! o! 111. notice
<br />refet•ed 'o I^. su05ecbch li; shall be pre5cnbed OY the
<br />1111e1d,, Sucn ^chce Small me. .dllIt n rerdastandihq any
<br />biller yrov15rar O! ".aw •!gal. ^_'r; Ine !. m er content n! i
<br />nonce of lien
<br />Note: See Section 6323(b) for exceptions tO a
<br />-lid notice of lien imposed by section 6321 with
<br />,espectto:
<br />I Securities
<br />2 Motor yem'Ces
<br />;j Per SGndj popery purchaser] at rEtal
<br />r' person3I property purchased in casual sale
<br />5 persona! properly subjected to possessory HP,
<br />0
<br />Real PI aperly tax and speclal assessment 'lens
<br />Resideniial plopery subleti to a ^tecoallic 5
<br />I,en 'of ceoalri repass and „m uro,emen!5
<br />d Attorney S lift's
<br />Q ' rlr!aio insurance contra !S
<br />Passrwbk,oans
<br />:g: Retiling 01 Notice. — ear Purphaef hf 1,,,
<br />section
<br />1' General Rule. — in,e,5 lid ice :il'iec,5 reidm„
<br />the manner wesc„bed m palagrapn .' '.0 ,.9 the ngu,led
<br />relil•ng perlad sucnno!,[e ,! I,en 080 beired,ea asnledonthe
<br />dam on which ,1 ,s Wed" accp,da... w „n s.:nse( „pea hi all!
<br />!lie e,p•ration of such Ieldmg atli00
<br />121 Piece For Filing. — A ,h11ce of hen r<Ided
<br />0urmq the repu,re0 renting period Shan be enec'ive only
<br />1..1 i'sUCn nonce ear hen 'g ,elded •n In, Ctbce m wh'Y, me
<br />p11 o, nonce ill lien was hied and
<br />it the case at real propels In' tail o! reld,ng •s
<br />,he,ed and recorded ., an ndl, to the e,leht'equned Ov
<br />Sui,Se,t.o, 'fl'ai and
<br />'B1 any case „ which 50 oars or In -e prim Ili Ine date
<br />of v reliling ul nol,ct of Ilea under funpaingraDh IAI. ine
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<br />Secretary received written •n1ornt tin me manner
<br />presc„bed .n. regulaucnc sped n. me Seoetarv,
<br />concemng a change In me la.payer 5 residence 11 a notice
<br />of such [ten Is also Med I,, accordance *41' ;unsecl:on 1ri n
<br />me Stale in wmcr. such :esidit ice is tucated
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<br />131 Required Raffling Period. — mthecaae
<br />of any notice of hen the term `regunea refduig penod_ tmtans,
<br />JA, the ont Yea/ period ed,n ^y 3D days site, the e0llahon
<br />y 6 vows a.., ,lie astir aSse,tmenl '114 fair and
<br />B1!he.” ,at period ending won me etival —ol byea,s
<br />all,, the -lose or Ine plecec,ng reatured rdmnq 'e—ta in,
<br />such notice of ,mn
<br />Sec. 6325. Release Of Lien Or
<br />Discharge 01 Property.
<br />Ill! Release 01 Lien. — sdblec! in Sucn
<br />•eq la non, as Ine Secretary may arescnbe the Secretary shall
<br />,,sue a cemt,tale of release c, any lien I OCSed win respect 10
<br />any M11, nail •CV e, ue Ill. n,i later Ina, 3D days alter the day on
<br />wmcn
<br />.1, l:abn'Iy Sa .s!'ee m Unenforceable - the seaetaly
<br />t,nds that the 11abmty to, the amount assessed togeTne won all
<br />�n,e,esl ,a Ieseecl melect has been tulle sa!lsliec a• has
<br />become legally unenlorceabm o,
<br />121 Bond Accepted free 15 fu"nlsned ld the SeCrelai y and
<br />acce Died by n,m a bona trial is condiuchell upon tote payme. ^•I lit
<br />!lie amount assessed IOgelner wdo all interest :n respect
<br />thereof ,dh,h the time plesc, ned by law 'including any
<br />e Tle",on o! such hotel and that 15 ,n accordance wren sccn
<br />•egu,remenis rUanng to terms conditions and form 01 me load
<br />and sureties thereon, is may be specified by such tnuistians.
<br />Sec. 6103. Confidentiality and Dis-
<br />closure of Returns and Return In-
<br />formation.
<br />At oisclosure of Certain Returns and
<br />Return information For Tax Administration
<br />Purposes. —
<br />121 D-105'u1e nl amount o! Cul Sidn0lnq i'e, - It a notice or
<br />n,alidsheen,Iled nur5uar11 ,o section 6323111 the amount of ine
<br />oulstand,nq abl,gal,on sec W e0 by such i,en may be disclosed to
<br />any person who IJrnlSheS Satisfactory w1111en evidence [hat M
<br />has a right in the proper 1, subject to Such fifth or Intends to
<br />octal,, i I!ghl'^ .uC pro tOY
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