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<br />Excerpts From Internet Revenue Code
<br />Sec. 6321 lien For Taxes .
<br />to any person !;abit ,D pay any lay neglects Or ,doses to
<br />pay Ine, same after Coma": :tie d.a0nt !.imd.g any ,dter-
<br />fill aOd:r!Onai amount add+fioo 10 tae or assessable penalty.
<br />10W,41 with any costs Mal may aarue In addmon thereto)
<br />,Half be a yen 1n IayOr of the United Stales upon all property
<br />ono npms ro protxrfy '*Hemet rear Or persona belonging
<br />to ,u:•. car,.
<br />Sec 6322. Period Of Lien.
<br />Jnks; .+ ! .a!e :, Sptt:f,Cally ,:rest 3, ;a. •nP �: n
<br />mpostd - -r s.C''cn F•321 star anse a! me umt the assess."'•
<br />:% ac, a ^4 a. Lon. hue Un he 1) y -N I., Ine amours so
<br />=sessr- - _r! again S+ •r,e va, ay <r arls.g
<br />c<ce.e, UnPn!d -wo by 'ea sJr
<br />x+323 validity and Priority Against
<br />Certain Persons
<br />a: Purchaser's, Holders Of Security in-
<br />,ereats. Mechanic's Lieners, And Judgment
<br />Lien Creditors. -- "I nel moose] or srpn' 53, soar
<br />1! ar.0 as ]gams' any VvIll r hC!der •,! a setu, ty
<br />-ass .cnanc,s enor dg.e t er w,lc, .,m lnoh:e
<br />'•"felt whrth .eels 'tit nds
<br />Deer, !,te py the Seuetar,
<br />f, Place For Filing notice; Form. —
<br />.1, Plate For F,I:nq The ^11111 :etc „ed :O 1 sub
<br />section la• shall 0e !,led
<br />:al Under Stare taws
<br />P•dperty - . Inc case or reai orope,ty :n he
<br />on¢ewemn the Slate mr !he county pr other governmental
<br />Subd,v1s10h: is designated by the !aws of such Slate m
<br />wmcn U4 property suble,cl to the Into 1S situated, and
<br />:1I Personal Property In !tie case of persona:
<br />O,Operly ,hethe, tinge ole or 1olang,ble m one office
<br />III ”' Slate 101 Ine 101"11 or other goe— themat
<br />subd'vlsl oill -as designattd oy the �a S o' such State
<br />winch In property subject to the !,en .s S,fualed
<br />Or
<br />Of VA h Clerk Of District Cour, in the ofl,ce of he clerk of
<br />rile United Slates d15l:rcl CDUrI ton the ;ud,Cial dlsitrtt .n wmcn
<br />fit property wilitcl to hen'S StU]red whenever the Stale has
<br />net"law dtsrgnated one oftct wmcn meets ine: roUlrertltnl5 01
<br />S1Opiragraith :Al Or
<br />!Ci Wdh R]CO,dt, Of Deeds O, The D,Sn'c! 01 Ceiuol In
<br />lot nonce of me R <a,de, or Deeds o, me 0'sd a n, Colu,.,
<br />Me property subjecj to he nen 15 s,tUdt<C Ine D'sII':, pl
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<br />Enwilejd''`�'ya as Document No.
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<br />a 12, S %, Of ?moor), Sub!er, 70 ueo Fof purposes 0'
<br />^ualaglaDeS !,and a, pr cy<:!v snag. �e de.1•:rc:c oe Sdua:ee
<br />iF Rlil PrOPet7Y ' the cd SF of !ea!
<br />pnysK]I 1OCar1On pr
<br />e �NSondi Prdperty :n Ine ase or Dersona! p1oPCt!}
<br />wnerher :ang,nie or mwrglble at me •",nonce o' he
<br />taxpayer it the !,me the ndllce or "" s hied
<br />For purposes of paragraph!21 tef he,e5de-,
<br />,a pia a,pd!a!'Dr
<br />Or pa'tnefSrrp snail be deemed :a ^ <'ne "'C" at W ^.0 +• ;Pe
<br />Pr,nCIPal eetculrve office Of the hgsmess s loca," alto the
<br />residence of d'da Dd Yer wno,t •rc,dtn:f s u!'nf
<br />Slates Shall De deemea to De ,n the D:Str:;,: uy'•�a!U. ..
<br />!3'Fc,m Inc 1,1, a d 1, !tie ^oiC
<br />Secretary ouch p.., saa'L ,e . -a•. ..w stanrey an,
<br />Ater p .,. G n a . "corn., Ine !.r , _.n..n a
<br />.n0 a In
<br />Note: See section E323(b) for exceptions io a
<br />valid notice of hen Imposed by section 632' w!t
<br />respect
<br />to:
<br />Secunnes
<br />/otof +emms
<br />Personal D,opery DU;CnaSe, al'02'-
<br />?e; sooai propery p,;rsnasec'= casua, >2 -"
<br />'e'scnai D oyr"y -uniectEC C r :s Psi
<br />aeal p•ppeny a, 810 spa al . asses _ -e
<br />i Resident'a! v "'OpCr+ s -DBE
<br />an 10, to na:r recess 2r•J ,rpraw.Terls_
<br />o Allorney s hens
<br />? ceRain;nsurznceconuzc;=
<br />owsoll mod ^s
<br />g Refilling Of Notice.
<br />S<ChOn
<br />General Rule. — on1e5 -- ed
<br />Ine manna Dresdroed , ovag,aof: , -,, fig ' e ,rou,:ed
<br />refl,ng Der,aa ,,,cn n o l:cP rl, ran ;tie "rr,'eateC as IrPn Or!tie
<br />Cale Jn WmCn :I , hoo':n dCC rrtanCP w:In 5.._.1P.::..'+n :!;,olio•
<br />the Hpvdbpn 11 such "Iling penal ..
<br />Place For Filing. — A nn!,Ct of nen ,,_teen
<br />dunng me ,"croon ,enhng poised snau rP e,mr.,yP 'try
<br />SUCh not,ce or ::en , : deed 'r !tic ofl'ce u, 11 •n+
<br />0 "0, nonce nr to was III, a.r
<br />u,l rr me Case n: real probers the 'act of rehhng s
<br />omelet and recorded I n an :ode. to Ine "lien! -eou, eo fir
<br />supsetb0n . r.. a,•d
<br />R::,• any vas'• .n wmcr• l „a ys p•,or !O ine daie
<br />ul a
<br />"fill., e, „n+,ce o, : en ,, n.fe, su:V,ar'n l,'Ai. the
<br />1�
<br />flat
<br />It
<br />r•a „-
<br />,. cntermnq a cnarpe •n ,tie tar payer ; :ev3,nlr :+a rnt,c,
<br />ill slain it <n'sa' >C IrM•n aCCOr3dnLP w::n sUL„eC:'Of *.t, r
<br />Jr., Slate :n Wmcr. sum •ts,r. <nce ,; ,,ca!ed
<br />r3i Rquired Refilling Period.
<br />^f2 "y ^OIKe t!eWe o- r!o'.:'1eC 'ef -.!rnp X='d^ means
<br />'•.. . � ^e star benx rna ^.; �;;as atle, !tr eanra:ran
<br />.ear. a't,: •tie -xe. a. ,.ases:.r.enr p . �aa and
<br />9s!ee on•y "a, oe,.rc r °,, ^ -; .....r. ,1a•,. -r J!t v,ns
<br />Sec 6325 Release Of Lien Or
<br />Discharge Of Property.
<br />a Release Of Lien.
<br />ea o-sa:.r.;_e:a• >.n+av oltr.!'pr me Secrela:r span
<br />s.aa _ateI- 'IlJ ase c! In, i,err, ,mdoseE 'W:!n ,esp<t• "d
<br />n•una! rr. a, .,!pater •Han 30!ay<al,Pr •hr day cr.
<br />a o'1.;y �,en!vc,a.le _ ,t vry
<br />C a
<br />•. ^C•. "a he ,, to a—'? assessed 'rge tie' �i!n arm
<br />n.e,tvn :"spec !never.! ^as peen , sa•,st'eC o Pd>
<br />.;me 'rgan, .,nenractac:e ^_
<br />311C sc- 01C =e .,. ^1sva:,'.r. Secretary one
<br />d CCe G:ee Ds "m a )aid .ha d Ond'. v ,e '., l tl . a tr.
<br />- au
<br />n • essea 'rge'ne' wo ", n ' rc
<br />!as. !' 'esptCt
<br />^.e, e+:•w:tn_^ •nP ::mP rrPSC:'p<C ny 'a. :rC:'..C!ng any
<br />ertt•:5'pn G svcn +..: and .,a! 'S 'n ac:o,da're wrtn SuCS
<br />s. .-Ono,fidns and -orm.1 me boat
<br />end sureun thereort p may be ftaedrf,ed by kuC" •egulations.
<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 />?' n:sc!rswe or amo:,nr �! a; s,andmq „en ,' a np!rce o!
<br />has peer !,led pl.•rsua „! to semen 632311, me arnountof ine
<br />:'ors fanC!ng obhgahon seCUted by Such hen mdY be 015Ci05td t0
<br />any per5cn wnC 1vn�sne5 ,dll,ld!!Jr\, Wn” evldente!n],
<br />has d girt ,n ,tit :roper tV s.1,,:1 'L' SUCH hen or ''tends 10
<br />Ob!a'n a f,q" n s.11 pr „pens
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