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<br />Excerpts From Internet Revenue Code
<br />Sec. 6321. Lien For Taxes
<br />It an- person a0l, to Day any !a. -"g !S I, "i.s" 10
<br />"a Y the Sam, 'If, demaoC the ala-1 -rtlud,,g ant 11t,
<br />ell add.j,onj amo.hl jddoroo I C !a. b, Assessawe behally,
<br />in, .1, ."ft costs 1,
<br />any that may acme 'n joadirm lhelelot
<br />shall he a "ery - favo, of the United Stale, upon all
<br />and ghts to oro=, wh~ real or crsoai Delon -,;q
<br />t* Smh DelSO1
<br />Sec 6322. Period Of Lien
<br />Unless anotht, call �s I"Il"A!", -10 C. a-
<br />,mpowd by sm"n 63:1
<br />sh , ; a'.5e a! me assessm",
<br />made an, S1.0 'Oli—e 11110 11,
<br />A, 1eSSed let a tudg-,nt Agates, !It 1a.i,A,fr 1`1Jhq lV. V
<br />such hatl:ltf; Is 5 "is '" ot Deco,,,,5
<br />01 lips? '? p
<br />Sec. 6323 Validity and Priority Against
<br />Certain Persons
<br />Purchasers, Holders Of Security In-
<br />brats. Mechanic's Li4nors. And Judgment
<br />Lien Credilors. — -me -el • "osea n, Sect,— ",I shal
<br />o; be ato as Aga
<br />ns� any rn,w nw," W a e,u!•:,
<br />,,!,, es!. _ n A—, -II, It ct1C.!1?
<br />their" 111 _111 11, "b...
<br />Ilhen 1. 11
<br />Place For Filing Notice: Form. —
<br />r.
<br />P'A,t r: t•; Ile I011ce
<br />fifee
<br />; , R.5
<br />R#3f plo""y I'. the Case If Ital pl:iierly l Ile
<br />once wdn�n ±rte Slate mr SUM-`", AS deS,gP.a?ed by 'he IA,s be such Slate
<br />wn1Cn !he P'ODeltV Sitti)K' 10 Me 4o -S I.Itlated anC
<br />9trSona: Property :1 !he Case If Ve,son.,
<br />property -nether tangible Or ;ntang'" n one 11-
<br />.,th,o the Stale to: the county of other governmental
<br />,.bdS,ch; as des.gnal'o by me laws It such Slate
<br />I *h1ch the property subject to the hen 5 111-110
<br />or
<br />161 WlthClerk GI01S!l,CICO.,I !n !rte other al eee cltrk n!
<br />I " ,
<br />the Wileesiales,;Sl ri
<br />in. Pow " , '01e, f to Ile. -S 1lt,ralfd hen"ll the Slate has
<br />not 01, Is. design ... a One Of"Ce wmch meets tea[ tON,Unen15JI
<br />s,bwagav A, I,
<br />,C, *,in Recorder or Deeds or eee L,,w,,! o, cc,,,,,bta i
<br />AII I 101 - c! 0"es i b, A
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<br />Z as DactimWt No.
<br />00 3-00
<br />i Grantee
<br />0 lumerical
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<br />S,%s of Prog,#,:• Suojert in —o :Ir -,poses ,1
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<br />:d ^teal P'op try 41 T-e _a5, 1 A! 15
<br />otty SIC3 coca!loo z,
<br />:e: Personal ;I the -as, r,: pt,scna� ;r_:-
<br />.ne!-e• lang,D:. I? A! -�.e es,le-,
<br />tarica,t' AT 'Is !"TICI 1' 11 1 !,11C
<br />For purposes I, ca, I)DIatlo,'
<br />ll Pal!hle'Sh : 1haH be del,-eC !, -e It- -ia:, I :l 'le
<br />Vmc,:a' eirculive oli.Ce or me ,u5,re,z 5 iocaTee anj Ile
<br />,memo, lI , :a.Da,e, ..Ise res.crr-,
<br />Sri,,, "all Ise I"", •, I. t -1,
<br />W,rw DS t—
<br />S-1-Ar, C n-! It 11 C, ! 0
<br />It". �, tl ", A. ..par �c"" '. A
<br />nonce V
<br />Note: See section 6323(bi for exceptions *,.c a
<br />41d notice of lien inloosed by section 5321 wit,!
<br />,esoed to*
<br />e`[Ts
<br />aelcela, DICb—V p.1C IaSeC 3! re!@j;
<br />pefsctrta o•�peny p;;. eased In cas a sa-e
<br />cWscna,
<br />Rea D•.Dery !aa r:a
<br />el Ill Celia,, "Da's
<br />A!:DrPe*
<br />; Refiling Of 1110tiCE. —
<br />General Rule. —
<br />the ,ant,, Irts"'E'e - "A'Awtv, 'Ne
<br />elithWe"Ic '.Cr`41'!'Z1
<br />call I, .1-ch : :... nalvar;e
<br />the I,Poallcl 11 1 r1t.j'1Q D"
<br />z Place For Filing. — A ,ctice or hen 1ew,a
<br />P11c' A, 111ed dead
<br />Ile easf I' real lle act I.
<br />fn1eRC and l,,CeC , an :tad,, ro 1ne 1 Q, n,
<br />h1K1.P- 'At In.
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<br />solf:n.q A c.1;rge f. ,.ay. tSj,i,,,ce 1 a o: ce
<br />.51 h jj" r'. Also afcc'_al-
<br />a, S!", I 'h':h ., "At'C
<br />;31 RWired Wiling Period. — int",ast,
<br />11 A,, lelice of hen Int I'm e-1!TlQ bef." "CA's
<br />'Ie or., "a, zitf,cd t'! T caysalnv !n,e.Q1!ar-
<br />De,
<br />Sec 6325 Release Of Lien Or
<br />Discharge 01 Property.
<br />A Release Of Lien. — _S;ev to _-n
<br />as — $,Ctitivy ma', ;r!SC-,ne 'It stlWall Ila,
<br />'"Te -,f -vias, t, ,y , e, . I ,spec! 'D
<br />sa, ee
<br />,SeSSpI a win
<br />`E f Ile'
<br />lcclilc 2 one 'I
<br />A,
<br />11.1 In, A.
<br />and MCI- n—on. as may be Spwl,ed by such riplailon,
<br />Sec 6103r 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 />Purposes.—
<br />:: heads peen lAed :c +sa,anrc section {323m •ine amoon!of the
<br />M513nd ng oci,-ja7-on .ct .', such :',e ^. T A* be cjs,iosry %.
<br />Any "'So' -M, —ItIl—d— real he
<br />has a ,Qh! :n 1,e l!cb.,!, ,,;jecj o Y,,, I,en or ,tens to
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