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Excerpt& From Internal Revenue Code
<br />Sec. 6321. Lien For Taxes
<br />11 11r ;,el I AD" to lay any !1. 1.915 ` W�111 1:
<br />par the same as", le'and 111!10 ;19 an, .,!el-
<br />addlI
<br />_1hi ass's"ot, oen.11W
<br />any costs that may accrue 1 dC4,0,1 Tlell!13;
<br />Shall be a J,eh li lavo, 01 the Un.led State, �D.n all vr,,De,!,
<br />ns
<br />and "gh C D'overb, fielhe, real or oe,sonar ni nhg
<br />16 such person
<br />Sec 6322. Period Of Lien
<br />Unit"s a.-In" Cal' 'S SoC'f'C'" !�-"d " 'a. he
<br />impose bv Il"C!'D, Wl shall ., it !he 1,1, It a'sIss"'!
<br />" male A nc Ina!: CDR' rue the ; 21) " 111T� 1c, ! tr7
<br />as
<br />seslel I d9,,e,? aga-,sl e :a. Payer
<br />"" t4n as—
<br />Sec. 6323. Validity and Priority Against
<br />Certain Persons
<br />Purchaser's, Holders Of Security In-
<br />lerests. Mechanic's Lianors. And Judgment
<br />Lien Creditors. — nt, r.en .,oDs,o t. 5w &v! zran
<br />not be .2Le as 'p"'! In, "$c" C, I ... L.
<br />Milest The, 1 S 3, "tg .:,
<br />1111m, 'lei , 7"e ...... n
<br />Gets lo. 1, In, Srm,
<br />Place For Filing Notice; Form. —
<br />?! 1C, ;,!,.y 'I, I "."'d 1.
<br />,K: Sal; he jr,,C
<br />iA- U1011 Stale Laws
<br />.1. call ,l real
<br />.Ie, !,,State ';he C"nly
<br />as dts,paw ty M, ..s or such St." t,
<br />cl the C,operty siltiw lo the i,eh , s.luated "
<br />a"
<br />P!"o,al -,openy n the case nt person,,
<br />opl•!; .nether langr b,e 'n one MT-
<br />,ll,Mn h Stilt w the wanly or other goveinmenlat
<br />w:w s, -as des,ghaira n, I,, ia.I C! Iun state
<br />"e SAW '. the It, I Ill.alld
<br />+81 Wth , o, 'r 9,,I•CT Co."! 1 11, 11 C, " Ine I, 1,1. al
<br />palled 5-ales drsiry owl for he 'O'Clal clst,c! ., h,'
<br />0,00vi, I I. Iftwed whE w the slate has
<br />tV ialre dQn.!10 one 0111 11 11 tae lmu,:_Ilor
<br />D!Qptll, ;!":to , I-, 5
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<br />Ente►re<i as Document 1`40,
<br />Grantor'
<br />Grantee
<br />0) Numerl-I
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<br />a:A^ Real P, 0ov, !h! cast .,I, olh•lrlr a! I
<br />onysX at
<br />It rase 0 Z=,"
<br />wcetner -an;;t,e o; al !It s-cen,e
<br />ta.r,.Ve- a, the 1 the 'I'le or r S ,d 1C
<br />For pwrmes 'I Paragraph '2, 8' I ho eF,of,e " a ro0'a +D^
<br />Cr pa't,etsh;D ORH tr deem : ne 0 : iace a, • ^,
<br />on,,,pa: .... u,,.e •frce ! m, b-, , calm i,,c n,
<br />.,,"e �21c
<br />liet."d 11 . a,. j'
<br />In,
<br />Note: See section 6323fD' ' for exceoticqS *C a
<br />vai;d notice of 'ien !,roosea by section 532, rofr
<br />respect to
<br />P�, D*%Iir�y 0,rcnase�
<br />Personal xone,ty D en :r, cds.a Sl
<br />_i D aJ a,n sptrc,a lsstss Irri
<br />'n ly _e. a.. repair I �-,c Mt)rel_r;!E
<br />'T!3;n0,, 5:,e,,5
<br />-e7'_3,n nsu:rjnce
<br />killing 01 Notice. —
<br />General Rule. — ,es5,v 7
<br />the r,G "I leQ.111C
<br />such 11 :,e7 $,at- n, I"alec Is Yen n., ile
<br />Call 'In .`ch .- I !Fred• , :�
<br />t,!calce V 1,117t P.,
<br />Inc PDl
<br />,2, Place For Filing. —
<br />wt:(, n
<br />11111 01 hen wds bled and
<br />"ai !,e 'I[, 'I I prppr
<br />4c '11, 1 P x io Ine late
<br />(Al the
<br />3, Required Refiling Period. — i ihicase
<br />an, nv,ce cl fien !he vt• -lrau ,C no ner,ii means
<br />A..rP: far pld "I _T A+tvihf
<br />e1 I- —e- 0, 'It
<br />Sec 6325 Release 01 Lien Or
<br />Discharge 01 Property.
<br />I Release Of Lien. — sun;,. oClr
<br />-e '07 'a , ;Cnne ;r, Sela, sndC
<br />•-,a 11.1 1' 311, 71 K : il "I on
<br />.no Thereon As may De sVec+ed by such regulations
<br />Sec. 6103 Confidentiality and Dis-
<br />closure of Returns and Return In-
<br />formation-
<br />Disclosure of Certain Returns and
<br />Return Information For Tax Administration
<br />Purposes—
<br />in,
<br />0!5_:O$ed ID
<br />a,v
<br />has CILI!ec! lc sucn ben or :'tends to
<br />'Nall I -
<br />a
<br />I
<br />if
<br />a:A^ Real P, 0ov, !h! cast .,I, olh•lrlr a! I
<br />onysX at
<br />It rase 0 Z=,"
<br />wcetner -an;;t,e o; al !It s-cen,e
<br />ta.r,.Ve- a, the 1 the 'I'le or r S ,d 1C
<br />For pwrmes 'I Paragraph '2, 8' I ho eF,of,e " a ro0'a +D^
<br />Cr pa't,etsh;D ORH tr deem : ne 0 : iace a, • ^,
<br />on,,,pa: .... u,,.e •frce ! m, b-, , calm i,,c n,
<br />.,,"e �21c
<br />liet."d 11 . a,. j'
<br />In,
<br />Note: See section 6323fD' ' for exceoticqS *C a
<br />vai;d notice of 'ien !,roosea by section 532, rofr
<br />respect to
<br />P�, D*%Iir�y 0,rcnase�
<br />Personal xone,ty D en :r, cds.a Sl
<br />_i D aJ a,n sptrc,a lsstss Irri
<br />'n ly _e. a.. repair I �-,c Mt)rel_r;!E
<br />'T!3;n0,, 5:,e,,5
<br />-e7'_3,n nsu:rjnce
<br />killing 01 Notice. —
<br />General Rule. — ,es5,v 7
<br />the r,G "I leQ.111C
<br />such 11 :,e7 $,at- n, I"alec Is Yen n., ile
<br />Call 'In .`ch .- I !Fred• , :�
<br />t,!calce V 1,117t P.,
<br />Inc PDl
<br />,2, Place For Filing. —
<br />wt:(, n
<br />11111 01 hen wds bled and
<br />"ai !,e 'I[, 'I I prppr
<br />4c '11, 1 P x io Ine late
<br />(Al the
<br />3, Required Refiling Period. — i ihicase
<br />an, nv,ce cl fien !he vt• -lrau ,C no ner,ii means
<br />A..rP: far pld "I _T A+tvihf
<br />e1 I- —e- 0, 'It
<br />Sec 6325 Release 01 Lien Or
<br />Discharge 01 Property.
<br />I Release Of Lien. — sun;,. oClr
<br />-e '07 'a , ;Cnne ;r, Sela, sndC
<br />•-,a 11.1 1' 311, 71 K : il "I on
<br />.no Thereon As may De sVec+ed by such regulations
<br />Sec. 6103 Confidentiality and Dis-
<br />closure of Returns and Return In-
<br />formation-
<br />Disclosure of Certain Returns and
<br />Return Information For Tax Administration
<br />Purposes—
<br />in,
<br />0!5_:O$ed ID
<br />a,v
<br />has CILI!ec! lc sucn ben or :'tends to
<br />'Nall I -
<br />a
<br />I
<br />
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