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<br />Exempts From Internal Revenue Cods
<br />Sec. 6321. Lien For Taxes.
<br />A any person habl! to pay any tax neglects or refuses to
<br />pay me Same after 0emand. Me amouni'including any Intel,
<br />test, additional amount addition to lax. or assessable penalty
<br />together, with any coin Mat may ac'Criie to addillon it eretol
<br />snap be a lien in favor of Ilia chard States upon all property
<br />and rights to whether rclowly. whe real or personal belonging
<br />to such Del son
<br />Sec 6322. Period Of Lien.
<br />iln;tss Mine( gale is soecihUny heed by law. Ine lien
<br />; mposed by section 6321 shall ause at Ine time the assessment
<br />is made and Shafi con!mue until the trabuny to, the amount so
<br />assessed mf a iudoment against the taxpayer ar.Smq out of
<br />such batitny' .$ satisfied or becomes anenio ceaele by reason
<br />or tape or 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 lien.mposea by section 6321 shah
<br />not be vand as against any purchaser holder o1 A security
<br />.nfelest. mechanic s t—it, or i agment i,eoc,edno, until nonce
<br />Iherebl which meets me 'eaWemenis of subsection p has
<br />been filed by the Secretary
<br />if; Place For Filing Notice; Form. —
<br />(1) Place For Fllmg The notice r,te,ea to in sub
<br />section iaf shalt tit brea
<br />4A1 under Slate Laws
<br />(it fleal Property - In the case of real property in one
<br />Deficit within the Stateror the County orbthergovernmental
<br />subdrr.vom as designated by Ine Laws of such Stitt in
<br />Mich the properly subject 'a the lien is SnWled. Ana
<br />iul Perbgeal Propeny In The case of personal
<br />Property whether tangible of !ntangrble .n one othce
<br />within the Start (or the county or other governmental
<br />subaiviSul i -as aslgnated oy me laws of such State
<br />m which Ine property z,1KCt to Ine nen s $,,,area
<br />or
<br />- - ill Won clerk of oistnct court m the orrice of the Lana of
<br />OW iMnad Slates dns1rfC1 court IV Me jur lal district In watch
<br />the prOWty subject to lien is situated whlnevet The Stale has
<br />f$M by law designated one office wmcn mttlS the regwrtmMt301
<br />Subparagraph IA) 0,
<br />(el Witn Recotdel 01 Deeds DI Inn District 01 Columbia In
<br />the office of the Recorder of Deeds of me D.31nct of ColurMbQ n
<br />Ine properly $'infect to the lien is situated n ^e DIsi,ct of
<br />Columbia
<br />Entered ao Document No-
<br />85 1;1241
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<br />Exempts From Internal Revenue Cods
<br />Sec. 6321. Lien For Taxes.
<br />A any person habl! to pay any tax neglects or refuses to
<br />pay me Same after 0emand. Me amouni'including any Intel,
<br />test, additional amount addition to lax. or assessable penalty
<br />together, with any coin Mat may ac'Criie to addillon it eretol
<br />snap be a lien in favor of Ilia chard States upon all property
<br />and rights to whether rclowly. whe real or personal belonging
<br />to such Del son
<br />Sec 6322. Period Of Lien.
<br />iln;tss Mine( gale is soecihUny heed by law. Ine lien
<br />; mposed by section 6321 shall ause at Ine time the assessment
<br />is made and Shafi con!mue until the trabuny to, the amount so
<br />assessed mf a iudoment against the taxpayer ar.Smq out of
<br />such batitny' .$ satisfied or becomes anenio ceaele by reason
<br />or tape or 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 lien.mposea by section 6321 shah
<br />not be vand as against any purchaser holder o1 A security
<br />.nfelest. mechanic s t—it, or i agment i,eoc,edno, until nonce
<br />Iherebl which meets me 'eaWemenis of subsection p has
<br />been filed by the Secretary
<br />if; Place For Filing Notice; Form. —
<br />(1) Place For Fllmg The notice r,te,ea to in sub
<br />section iaf shalt tit brea
<br />4A1 under Slate Laws
<br />(it fleal Property - In the case of real property in one
<br />Deficit within the Stateror the County orbthergovernmental
<br />subdrr.vom as designated by Ine Laws of such Stitt in
<br />Mich the properly subject 'a the lien is SnWled. Ana
<br />iul Perbgeal Propeny In The case of personal
<br />Property whether tangible of !ntangrble .n one othce
<br />within the Start (or the county or other governmental
<br />subaiviSul i -as aslgnated oy me laws of such State
<br />m which Ine property z,1KCt to Ine nen s $,,,area
<br />or
<br />- - ill Won clerk of oistnct court m the orrice of the Lana of
<br />OW iMnad Slates dns1rfC1 court IV Me jur lal district In watch
<br />the prOWty subject to lien is situated whlnevet The Stale has
<br />f$M by law designated one office wmcn mttlS the regwrtmMt301
<br />Subparagraph IA) 0,
<br />(el Witn Recotdel 01 Deeds DI Inn District 01 Columbia In
<br />the office of the Recorder of Deeds of me D.31nct of ColurMbQ n
<br />Ine properly $'infect to the lien is situated n ^e DIsi,ct of
<br />Columbia
<br />Entered ao Document No-
<br />85 1;1241
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<br />12, Saus Os Property Sugee! To Len - For purposes of
<br />baragrapnsltlantldl preptriv; 21lpe deemed to be sit Wtad
<br />iAi Real Properly. m the case of real proptrfy. at ;t$
<br />physical location or
<br />f81 personal Ptpperly In the case of personal proaerty
<br />whether tangible or Intangible at the esidence of Me
<br />nxpayer at me time the notice of hen IS tried
<br />For purposes of paragraph f2) (81 the residence of a corporation
<br />Of partnership shall be deemed to be IM place at which the
<br />pit KIP21 executive offrct of Ile bU4ness is located and the
<br />residence at a taxpayer whose resraeace K ..Input the United
<br />States $half be deemed to be .n tit! 0.5"'C: et Cplumb.a
<br />(3, Farm The form and CoMe", or the notice
<br />referred 10 m. SubSICflon tat shall be PlUCrlbed by the
<br />Secretary Such -notice 'snan be vAbd nO1wdnsQbd.nq Any
<br />other provision or taw •egard,ng Ine loim or content of a
<br />nonce of hen
<br />Note: See section 6323(b) for excaptions to a
<br />valid notice of lien Imposed by section 6321 with
<br />respect to:
<br />1 Securities
<br />2 Motor yehictes
<br />3 Persoral property purchased at re*.a'i
<br />a Personal property purchased m w»al sale
<br />.Personal property suoleclea to ri6SSeSSOry lien
<br />6 Rea t property tax anti special assessment +tens
<br />? ReslCenlfal property subject to a nw-han'c s
<br />I'en!br certain remrs ante Improvements
<br />8 F ^Orney s;tens
<br />S Ceaam insurance contracts
<br />1.0 Passboo[icans
<br />w Refiling Of Notice. — ,, ..ruoxn.r fm.
<br />section
<br />.1. General Rule. — , oe,s e, ea ^
<br />the mantel presvibed in paragraph . .Pg 'he •eOwled
<br />ahlmq Derma suU.notice .IhM gnat: tic Lealeo as toed pit trio
<br />date on wh.Ch 4.1 WeOi.n 01111.
<br />the expnal.Til or Such rel..Ing 0111.0
<br />,21 Place For Filing. — A notice of Ien ebed
<br />during the lto-to tel.ang Denod snag; be ote•.I.ve only
<br />;AI I
<br />nl such notice of Len q .ehree in Ine efr.ce !n .hIct me
<br />prior notice of hen has filed ant
<br />Ins .n me case of teat "'open" t`e'as. or .riling s
<br />InIereo and Iec4r0ed m an I nae. to Ine ex lent ;rgwao by
<br />subsection its! /i ant,
<br />6..n an rase .n wh,,n 90 days of mar p,m. !o the dare
<br />.1 a reti6nq.1 n.'I- a teen unriry subpangrthi (AI. rat
<br />.y
<br />.Secretary- recavM wv"Wea refanlalrom,Irn we William
<br />pres[nbed in legufal"Vis issued by the se2etatyt
<br />Conce,mrg a change in The taxpayer s fes senee:.1 a nWrcT=
<br />of such lop is also hied Idaccordance w.M SubsechUn (I) u(.
<br />the State in which 54th residence is located
<br />AI
<br />Rowed : RdIHM Pend.— lnfMcaer'
<br />of any notice of hen. trio term "required raiding period -ewaM.
<br />I At Ine one year period ending 30 days after the eapeafion
<br />of 6 years after the date of the assessment of the law. and
<br />161 the one -year period ending with the exptratpn of 6 years
<br />after the close of me preceding reaurted •efdtng period for
<br />such notice of Len
<br />Sec. 6325. Release Of lien Or
<br />Discharge Of Property.
<br />iaf Release Of Lien. — Sublecf to such
<br />•egulations as the Secretary may prtsdibe. The Secretary sf.aff
<br />issue a Ceftd.cale of release of any lien Imposed with respect to
<br />any Oterna' avenue tax not later man 30 days alter The day on
<br />which
<br />'11 Uaouny Satisfied or UrlenforcNble - The Secretary
<br />nag mar Me ',ability for The amount assessed logether with an
<br />mierest In respect thereof . has beta fully sa -IShed n> has
<br />become legally unenforceble
<br />a or
<br />,[') Bond Accepted - There :s furnished to me Secretaryand
<br />accnled by him a bona that is conditioned upon the payment of
<br />:he amount assesses IDgCIn!r with ]II interest m respect
<br />!hereof wnnm Ine ewe prescribed by law Onctuding any
<br />extension of sucn om0 anc trial Is in accordance with sf:cf,�
<br />epuiremenl$ atabnq TD terms COnOd.Ons and form of the bond
<br />and Sureties thereon, of may be specified try Such regrifatitimt
<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 />'21 Disclosure of am0.n1 tI Uul,t,M,bg ben 11 a notice at
<br />lien has been Mea pursuant to secimrT 77311x. Ine amountof the
<br />outstanding obligation serum ed b" such lien maybe disclosed 10
<br />any person who tumishes sJUStacIDr'y wnBM evidmct Inai fx
<br />has a light in Ine p'Oveny subject to such Iten or intends 10
<br />obta,n a gm n loch pie Deify
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