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Excerpts From internal Revenue Code
<br />Sec. 6321. Lien For Taxes.
<br />I ahf, person 'sable to Day any Iae 9[giecis or re!ses 10
<br />pay the same alter demand !lie afn.unf I,n[luorng any mtef.
<br />es I. add tiona! amount idliVOn to !al or assessable penalty
<br />tO"fhtr with any COSIS Mal may 3OCfue In addition Ther rot
<br />shalt be a then in favor of the United stales v00, all property
<br />and Olir, !o prCWty whether real cat personal oelcngrng
<br />IQ su[n person
<br />Sec 6322. Period Of Lien.
<br />Unless anolntr date Is speclhcilly 'ilea by :aw !re T1er.
<br />Tm!aosad by secnon 15321 shall arse at the Lme the assessment
<br />is made and shad continue unit !lie habdrty for ae amoam sp
<br />asstised for a !uogmenl against Ina taawye, arnsing Oil! Of
<br />such habrldyl Is sa"S'ed or becomes unenfo,ro TT,, by .....n
<br />of !apse of time
<br />Sec. 6323. Validity and Priority Against
<br />Certain Persons.
<br />tat Purchaser's, Holders Of Security In-
<br />terests. Mechanic's Lienors. And judgment
<br />Lien Creditors. — The fienmpos.o by sec!I 6321 s,a,-
<br />not be valid as against any pu,th.... ..tat, or a sec.,I!y
<br />!nter"t. mechant s ".no, Or IuO gmenl hen credit., until natal
<br />Ihertot which meets /he Or
<br />01 subseciol I' has
<br />been filed by the Secretary
<br />.II Place For Filing Notice; Form. —
<br />.1: Place For Fr!mg The 101t, rerelred To ,n sub
<br />sechpn !a.. snail be flied
<br />;AI Under Stale Laws
<br />I,! peal P*Openy !n Tne case of real progeny In one
<br />.tQ a within me state lel the COCnry or other g0ye—tOlal
<br />SUbdrr,slon; as designated by the laws of such Stale in
<br />w h.Ct. !hP properly sunlect'. lit den is srtualed. and
<br />!nl Pets0na1 - heperly In the case of personal
<br />properly wnel0er !angrble or intangible ,n one ol!,
<br />wrlMn IM Srale for Ine county W other goyBmhental
<br />subd,nsmnr as deslgnatea oy The laws o! such State
<br />.n flmcn !eat p10peIN subject :0 me lien ,S srt llld
<br />or
<br />la).WOh Geri Of D6!Gp Coun rn the clficr of ;n< ;Ie,y c!
<br />The United Styes 0,stffc! coil•l far the 1u4,C,dl d,slr,cl r, flhth
<br />IM 0r00eny sublet! to lien :s S!.ated wre—el the Slam has
<br />not by law designated one once wnrcn lftem fne rag WKINR1s 01
<br />O,,agrap, . A. 0,
<br />:.: *.In Armor, Of Deeds Of the OIsR,tt P! Cmumb.i in
<br />,"e r tit.'? of !lie plc o! de, Or Deeds o' :t.e ✓ -s!•.. r: „ f •.:'mb,a .•
<br />1st tit,'?
<br />sdblec. TO !nt '.r!,. :S L:udltO n The 0,51:'1 01
<br />.1""x ,a
<br />'2' $•f'rs 01 P•Operry SuOiPR Tn r -yen for Ou,pOSes 0,
<br />paragrapns and :a!CrOpe! :y mall r:e Oee,^e0,c ce sbsec
<br />fA Real PTaperl, - in the case Jf !e al p'oDr -ty at r!s
<br />difti iI hoCal on or
<br />let Pers Onar P•opettr in The Case 01 pr•SOnal properly
<br />rnethe' !ang,lele n+, mlang,b;e at ! ^.e 'eS,d,nCt 0! in.
<br />laapay e, aI the lime the notice O! hen rs !.:eC
<br />For pu,poses o! al•agraph 121iS! IF.e rBSllenCe 01 a Coao al,on
<br />Or pa'tnershrp shaft be oeemeo !C Ce ,Pe place al wr,C, :lie
<br />Principal exK Un ye office of Ile bus,nes, ocali d and the
<br />,eWelce It if !dapdye! »nose 7es,0ence 1, w.Tnau :'tic JmteC
<br />states shall be eeemea !o be !n .re Datrn cat :eh:mG :a
<br />7r Fol., _ ar.0 .Omer! _ re!.rP
<br />Teti T ` rat Sue) lore :'a� sra:, ne pros C:'led by the
<br />secretary su;n noLCe shah ^. :dbC no'w.ib5la nd:nC any
<br />other c +rsgn c .a» •ego, •.r{ The _ ..e a
<br />nonce DI !.en
<br />Note: See section 6323(7) for exceptions to a
<br />valid notice of lien imposed by section 6321 yn(h
<br />respectto:
<br />becuri ;es
<br />2 h40107 • • FNC!es
<br />3 Personal properly DurC^aseo at •etas:
<br />Pe,sCnaT properly O-lased :O cas,,a! sale
<br />Personal property sub ;ec ea to possessor,; ''.e,
<br />5 Seal p,ocerl, ta. ar c -veca assess e i 'ens
<br />ie$lden.U21 P"DPlty' 5u''ecl :C a mecna,,c s
<br />!Ten bat term reaa,s and i^ cvemems
<br />5 AT!Wney s :ens
<br />9 Certain :nsura.nc2 cunl!a.'.Is
<br />:0 Passboor Iwns
<br />�gi Refiling Of Notice. —
<br />section f ,
<br />' General Rule. — �D'ess -once a' hen :, ,eeleC 1n
<br />the manner D111-Ded m pa!agrapn C. ,g'he - egured
<br />reldmg pe„od such nr!.cl nl eon span nl !Ya!e0 as Tied nn Ile
<br />late on .hill •I .s fnel..n alro darce »an s..^ser!:on ":, el-e;
<br />The eapaabon O1 such rtlarng Om .O
<br />T2, Place For Filing, — A nnl,ce ut 1!en refium
<br />dunng :lie ,educed :ehunq oe,oe soon SP one; nee cnh
<br />err r
<br />SuLn ^ol.t!i;!•'en :s ill :led :n,he IfC, r•fln:cn ,lie
<br />nr,or notice b, hen was and
<br />r ..
<br />ire ;die .l :eat cbperT, ! e ,act eat ret.l.ng rz
<br />2n'e:ed and ,.toile. :n a.: .nlr. •o r eoenl reowreG Dr
<br />sunset nr,n Tll a' an0
<br />.T a retrl`ns of r•Ot.cl r en un,)e, I-111'sPn (A). one
<br />t=
<br />7
<br />Id
<br />at
<br />0
<br />,-, :C3
<br />Secretary re[P,'r PQ ow !hrri -a110n :rn me manner
<br />01e5cr.bed 1, r.p:,ranc"• ass. "le 11 Se1:e!a,y1
<br />concerning a change in me laapaye, ucs,dence :: a notice
<br />of such I.e. rs also filed ."accordance w•1n sa,oSK!rpn ;fat :n
<br />the Stale in rh,Lt. such residence ,s 'ncaled
<br />f31 flt"ired Raffling Peril. — mtlecase
<br />Of any nonce of fref the term' "reCu„ed !hr.ng be," means,
<br />...1
<br />. _.D. fear gonad end, =.g Y'Cars atlerlM earvanc
<br />rf .ear; atbr !lie tare nl +n. assn. —,l Of ,n. 'al ant
<br />3'!1e c'le -yea: De„ 1e: J,rg Ir !'e <ep.'d!.Cn r -fb years
<br />alter 'n Jos _ etE rdr,.,e0 e'. ,Der Od TO.
<br />rat ce :: re'.,e
<br />Sec. 6325. Release Of Lien Or
<br />Discharge Of Property
<br />a Release 01 Lien. — sap;et! at S.Ln
<br />'egula!','+s as :,e i—t :air nay O,escr,o. the _ec,etary sl.,,
<br />.sue a Certd'cd:e bat ryease , any Len .mnosed »" :esx::'o
<br />a,- .:eternal re':,e Tas r.c, a!,, roar 30 Oars a,-e, me day On
<br />»nitn
<br />: :abin.. Sa:sbed or .y1enTO,crab,e 'ear SKre:ary
<br />r.nls that (n! i:d br!„y tar Int dm G'.: r•: asses Std !cgelne' with aI!
<br />n!elesl In tescect Inerecf ,as bets rally satn..l20 M has
<br />^e<Ome legally "'no—anie p
<br />Sono Atcepled 'here s n!s^.eC loll, Set :ltd :'i ono
<br />err. cete!ed by nlnT a COnC !:`a: 15 Co nd,lwecl 'J don the payment of
<br />3mounl assesseC !Ogelner wrfn ail :eteresl rn !esbec:
<br />!n Pre O! .,thin Tne Irene O,eSCI,bed by !afl orf !eding any
<br />±,IenS.Cn Of sutn !:me, and !'ral rs .n dcco,o sf. , flan ,Ch
<br />eO- rremtT,S , ?Idling TO 1"" cone'la's one, lean .1 the bond
<br />end sureties thereon, as may be specified by with regulatiorrf.
<br />Sec. 6103. Confidentiality and Dis-
<br />closure of Returns and Return In-
<br />formation.
<br />k! Disclosure of Certain Returns and
<br />Return Information For Tax Administration
<br />Purposes. —
<br />?! Drsc!osure of am ! 01 eus,and.rg !:rn n a notice pt
<br />lien has Oren hied a:auan! to sechcn fi32311. The amount of me
<br />0u!s1anC,rg Obfigal.on ...urea ey surn urn may be D+sctoseo to
<br />any person who furnishes saus!actary whiten evWCnce that y
<br />has a agni.n me properly SUblecl To such ben at intends Tit
<br />t?pldr: a :,gear n ,�r r. properly
<br />tom{
<br />�i
<br />��t
<br />Entered
<br />as Docurnefa
<br />86+
<br />Grantor
<br />Grantee_.:;_.,
<br />fat.,
<br />.vaF
<br />Numerical
<br />%
<br />;!
<br />3
<br />m
<br />r If
<br />Excerpts From internal Revenue Code
<br />Sec. 6321. Lien For Taxes.
<br />I ahf, person 'sable to Day any Iae 9[giecis or re!ses 10
<br />pay the same alter demand !lie afn.unf I,n[luorng any mtef.
<br />es I. add tiona! amount idliVOn to !al or assessable penalty
<br />tO"fhtr with any COSIS Mal may 3OCfue In addition Ther rot
<br />shalt be a then in favor of the United stales v00, all property
<br />and Olir, !o prCWty whether real cat personal oelcngrng
<br />IQ su[n person
<br />Sec 6322. Period Of Lien.
<br />Unless anolntr date Is speclhcilly 'ilea by :aw !re T1er.
<br />Tm!aosad by secnon 15321 shall arse at the Lme the assessment
<br />is made and shad continue unit !lie habdrty for ae amoam sp
<br />asstised for a !uogmenl against Ina taawye, arnsing Oil! Of
<br />such habrldyl Is sa"S'ed or becomes unenfo,ro TT,, by .....n
<br />of !apse of time
<br />Sec. 6323. Validity and Priority Against
<br />Certain Persons.
<br />tat Purchaser's, Holders Of Security In-
<br />terests. Mechanic's Lienors. And judgment
<br />Lien Creditors. — The fienmpos.o by sec!I 6321 s,a,-
<br />not be valid as against any pu,th.... ..tat, or a sec.,I!y
<br />!nter"t. mechant s ".no, Or IuO gmenl hen credit., until natal
<br />Ihertot which meets /he Or
<br />01 subseciol I' has
<br />been filed by the Secretary
<br />.II Place For Filing Notice; Form. —
<br />.1: Place For Fr!mg The 101t, rerelred To ,n sub
<br />sechpn !a.. snail be flied
<br />;AI Under Stale Laws
<br />I,! peal P*Openy !n Tne case of real progeny In one
<br />.tQ a within me state lel the COCnry or other g0ye—tOlal
<br />SUbdrr,slon; as designated by the laws of such Stale in
<br />w h.Ct. !hP properly sunlect'. lit den is srtualed. and
<br />!nl Pets0na1 - heperly In the case of personal
<br />properly wnel0er !angrble or intangible ,n one ol!,
<br />wrlMn IM Srale for Ine county W other goyBmhental
<br />subd,nsmnr as deslgnatea oy The laws o! such State
<br />.n flmcn !eat p10peIN subject :0 me lien ,S srt llld
<br />or
<br />la).WOh Geri Of D6!Gp Coun rn the clficr of ;n< ;Ie,y c!
<br />The United Styes 0,stffc! coil•l far the 1u4,C,dl d,slr,cl r, flhth
<br />IM 0r00eny sublet! to lien :s S!.ated wre—el the Slam has
<br />not by law designated one once wnrcn lftem fne rag WKINR1s 01
<br />O,,agrap, . A. 0,
<br />:.: *.In Armor, Of Deeds Of the OIsR,tt P! Cmumb.i in
<br />,"e r tit.'? of !lie plc o! de, Or Deeds o' :t.e ✓ -s!•.. r: „ f •.:'mb,a .•
<br />1st tit,'?
<br />sdblec. TO !nt '.r!,. :S L:udltO n The 0,51:'1 01
<br />.1""x ,a
<br />'2' $•f'rs 01 P•Operry SuOiPR Tn r -yen for Ou,pOSes 0,
<br />paragrapns and :a!CrOpe! :y mall r:e Oee,^e0,c ce sbsec
<br />fA Real PTaperl, - in the case Jf !e al p'oDr -ty at r!s
<br />difti iI hoCal on or
<br />let Pers Onar P•opettr in The Case 01 pr•SOnal properly
<br />rnethe' !ang,lele n+, mlang,b;e at ! ^.e 'eS,d,nCt 0! in.
<br />laapay e, aI the lime the notice O! hen rs !.:eC
<br />For pu,poses o! al•agraph 121iS! IF.e rBSllenCe 01 a Coao al,on
<br />Or pa'tnershrp shaft be oeemeo !C Ce ,Pe place al wr,C, :lie
<br />Principal exK Un ye office of Ile bus,nes, ocali d and the
<br />,eWelce It if !dapdye! »nose 7es,0ence 1, w.Tnau :'tic JmteC
<br />states shall be eeemea !o be !n .re Datrn cat :eh:mG :a
<br />7r Fol., _ ar.0 .Omer! _ re!.rP
<br />Teti T ` rat Sue) lore :'a� sra:, ne pros C:'led by the
<br />secretary su;n noLCe shah ^. :dbC no'w.ib5la nd:nC any
<br />other c +rsgn c .a» •ego, •.r{ The _ ..e a
<br />nonce DI !.en
<br />Note: See section 6323(7) for exceptions to a
<br />valid notice of lien imposed by section 6321 yn(h
<br />respectto:
<br />becuri ;es
<br />2 h40107 • • FNC!es
<br />3 Personal properly DurC^aseo at •etas:
<br />Pe,sCnaT properly O-lased :O cas,,a! sale
<br />Personal property sub ;ec ea to possessor,; ''.e,
<br />5 Seal p,ocerl, ta. ar c -veca assess e i 'ens
<br />ie$lden.U21 P"DPlty' 5u''ecl :C a mecna,,c s
<br />!Ten bat term reaa,s and i^ cvemems
<br />5 AT!Wney s :ens
<br />9 Certain :nsura.nc2 cunl!a.'.Is
<br />:0 Passboor Iwns
<br />�gi Refiling Of Notice. —
<br />section f ,
<br />' General Rule. — �D'ess -once a' hen :, ,eeleC 1n
<br />the manner D111-Ded m pa!agrapn C. ,g'he - egured
<br />reldmg pe„od such nr!.cl nl eon span nl !Ya!e0 as Tied nn Ile
<br />late on .hill •I .s fnel..n alro darce »an s..^ser!:on ":, el-e;
<br />The eapaabon O1 such rtlarng Om .O
<br />T2, Place For Filing, — A nnl,ce ut 1!en refium
<br />dunng :lie ,educed :ehunq oe,oe soon SP one; nee cnh
<br />err r
<br />SuLn ^ol.t!i;!•'en :s ill :led :n,he IfC, r•fln:cn ,lie
<br />nr,or notice b, hen was and
<br />r ..
<br />ire ;die .l :eat cbperT, ! e ,act eat ret.l.ng rz
<br />2n'e:ed and ,.toile. :n a.: .nlr. •o r eoenl reowreG Dr
<br />sunset nr,n Tll a' an0
<br />.T a retrl`ns of r•Ot.cl r en un,)e, I-111'sPn (A). one
<br />t=
<br />7
<br />Id
<br />at
<br />0
<br />,-, :C3
<br />Secretary re[P,'r PQ ow !hrri -a110n :rn me manner
<br />01e5cr.bed 1, r.p:,ranc"• ass. "le 11 Se1:e!a,y1
<br />concerning a change in me laapaye, ucs,dence :: a notice
<br />of such I.e. rs also filed ."accordance w•1n sa,oSK!rpn ;fat :n
<br />the Stale in rh,Lt. such residence ,s 'ncaled
<br />f31 flt"ired Raffling Peril. — mtlecase
<br />Of any nonce of fref the term' "reCu„ed !hr.ng be," means,
<br />...1
<br />. _.D. fear gonad end, =.g Y'Cars atlerlM earvanc
<br />rf .ear; atbr !lie tare nl +n. assn. —,l Of ,n. 'al ant
<br />3'!1e c'le -yea: De„ 1e: J,rg Ir !'e <ep.'d!.Cn r -fb years
<br />alter 'n Jos _ etE rdr,.,e0 e'. ,Der Od TO.
<br />rat ce :: re'.,e
<br />Sec. 6325. Release Of Lien Or
<br />Discharge Of Property
<br />a Release 01 Lien. — sap;et! at S.Ln
<br />'egula!','+s as :,e i—t :air nay O,escr,o. the _ec,etary sl.,,
<br />.sue a Certd'cd:e bat ryease , any Len .mnosed »" :esx::'o
<br />a,- .:eternal re':,e Tas r.c, a!,, roar 30 Oars a,-e, me day On
<br />»nitn
<br />: :abin.. Sa:sbed or .y1enTO,crab,e 'ear SKre:ary
<br />r.nls that (n! i:d br!„y tar Int dm G'.: r•: asses Std !cgelne' with aI!
<br />n!elesl In tescect Inerecf ,as bets rally satn..l20 M has
<br />^e<Ome legally "'no—anie p
<br />Sono Atcepled 'here s n!s^.eC loll, Set :ltd :'i ono
<br />err. cete!ed by nlnT a COnC !:`a: 15 Co nd,lwecl 'J don the payment of
<br />3mounl assesseC !Ogelner wrfn ail :eteresl rn !esbec:
<br />!n Pre O! .,thin Tne Irene O,eSCI,bed by !afl orf !eding any
<br />±,IenS.Cn Of sutn !:me, and !'ral rs .n dcco,o sf. , flan ,Ch
<br />eO- rremtT,S , ?Idling TO 1"" cone'la's one, lean .1 the bond
<br />end sureties thereon, as may be specified by with regulatiorrf.
<br />Sec. 6103. Confidentiality and Dis-
<br />closure of Returns and Return In-
<br />formation.
<br />k! Disclosure of Certain Returns and
<br />Return Information For Tax Administration
<br />Purposes. —
<br />?! Drsc!osure of am ! 01 eus,and.rg !:rn n a notice pt
<br />lien has Oren hied a:auan! to sechcn fi32311. The amount of me
<br />0u!s1anC,rg Obfigal.on ...urea ey surn urn may be D+sctoseo to
<br />any person who furnishes saus!actary whiten evWCnce that y
<br />has a agni.n me properly SUblecl To such ben at intends Tit
<br />t?pldr: a :,gear n ,�r r. properly
<br />tom{
<br />�i
<br />��t
<br />
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