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<br />Excerpts From Infernal Revenue Code
<br />Sec. 6321. Lien For Taxes.
<br />II any person liable to pay any tax ftegltcls Or refu Sts to
<br />pay me same after demand the amount dnclUamg any "tr
<br />tit, additional amount addmon to tax at assessable penally
<br />together with any tests Mat may accrue to adomon Iheretol
<br />shad be a lien in I&vw of the Untried States upon all Property
<br />and rip is to pro0erh. wtNlMr tool or personal be,onq,nq
<br />to axis person
<br />Sec 6322. Period Of Lien.
<br />unless another date Is specifically ,,eta by taw., fns lien
<br />imposed by section WT shall arse at the time the assessment
<br />s made and shat! calumet until the liability lot the 3,0011i"! SO
<br />assessed tar a IuQgmem against the taxpayer earl Slhg Out of
<br />such liability, is satisfied m becomes unenlmceaae by reason
<br />or lips. of fime -
<br />Sec. 6323. Validity and Priority Against
<br />Certain Persons.
<br />teal Purchaser's, Holders Of Security in-
<br />terests. Mechanic's Lienors, And Judgment
<br />Lien Criniiera. — the 1— :reposed by section 6321 shah
<br />hill be Alld as agAi sl any pu Chase, holder of a security
<br />Interest mecItAn,c SUtnci, 0f1u49m then C,ed"O' unI.Inabce
<br />thereof which meets the feciunements or subSechon ! ^ifs
<br />been it" by the Secretary
<br />fit Place For Filing Notice; Form. —
<br />!t) Pic! FOn Filing The notice r,erlea ,o in sub
<br />.h. W shat, be Liad
<br />IAI Under Stile Laws
<br />if, Real Property In the case of 'eat Property .n one
<br />office wrtnIn the State tar the county or omet governmenu,
<br />sub Ofwsenl as designated by the caws of such State 'n
<br />which the property subject to tot heft is Situated and
<br />tilt Pnggeal Property In I" Case or o"sonat
<br />Diego,ty wh,lhe, fain l0e o, lnlutg,ble m one OIhCii
<br />.1 but the Stale for Ine county o, other g. —nmMtii
<br />subdivision) -as designated by the laws of such Sloe
<br />in which the property subject 1. me hen Is vtuatad
<br />or
<br />lal WIM Cleft, 01 District Court m the office of the tier. ul
<br />the Untied St its district court for Me judicial district in which
<br />Me Weperly subtecl Ia lien li situated wherievit, the Slate has
<br />net bylaw designated one office wmcn meets the,equnenwnls of
<br />subparagraph 'AI of
<br />ICI W,m Reca de, Of Deeds of Tre Dar,c! 01 Cwvmo,a
<br />the nlhCt of the Record,, v, deeds of Ine O,s,• ""'I umb'a '
<br />the p,ode,ty iublecl it fist into is Sa,atec ^ In, D'sl t.:' I.
<br />Columbia
<br />t21 S-lut; Of Pfoliefty S~ 10 Lien For purposes of
<br />Pa,agr aons�vand ;a, DrCplrty Shall Dl dermed l0 ice situated
<br />At Real Pfoparty M the Case Of teat property at ,IS
<br />physical location of
<br />(Of Personal Property In 11e Case Of Personal properly
<br />•heme, tangible or ,niangrbe a, list *esnIthc, of the
<br />taxpayer of lee time me notice Or I— S Ned
<br />For purposes of paragraph-2118f the residence of a corporation
<br />or partnership shalt be deemed 10 _ ^e me puu at wmcn tie
<br />principal executive Office o! Me badness is located and tie
<br />,evidence al a o, pay" whose ,es'll " ..?hour 'he tinned
<br />States shall be deemed fa ae 'n inn O,s,ric, o, Columbia
<br />13, Form Ine tarot ,,in c'nienl of m, nonce
<br />rarefied ,o �b Uri —lion ta, snail be inesCribed by ,file
<br />secret", Such notice 1Sndll be valid no!- INsundlhg" any
<br />Omer proos,aft W 1a* iegard',,;9 me form a, content 01 a
<br />notice of lien
<br />Note: See section 6323(b) for exceptions to a
<br />valid notice of lien imposed by section 6321 with
<br />respect to
<br />i Securities
<br />2. Motor vehicles
<br />3 Personal property purOaseo at retail
<br />a Personal property purchased in casual sate
<br />5 Personal property sublecteo w possessory Iler.
<br />6 Real property tax and special assessment bens
<br />? ReS,dential Orallerr, sullen 10 a meCNMCS
<br />'leis for certain recalls and,mDrovemen1s
<br />B Attorney sbens -
<br />? Certam'nsutance CO.!racts
<br />10 Pa SSbboi, 'Gans
<br />:g, Reliting Of Notice. — of In,.
<br />srcnon
<br />General Rule. — Ulnest notire o „en s femea'n
<br />Ine marine, OfeSCr.Ded .n pa,ag ape nnq the 'e0uned
<br />'efihnq per,Od such once O, lien shall be „gated as Wed on the
<br />date on which I is hle0 it act Oleoncr with ,tl, alte,
<br />,he e.p "anon o, Such reldmg pe-d
<br />t2s Place For Filing. — A nnhce of ten 'eked
<br />dur,n9 the reo,in el 'eh „r,9 period snail fir .,I,
<br />A..,
<br />such notice of tree's ,en„d „ the p!hce .,, whirl the
<br />gist, notice of ire. was filed Asia
<br />n m the -as- Of teat once, ", Me Ia,' Of •el"Mil ,s
<br />entered and ieco,dea �n a. nde, 1G In, e,lenr'eOW,ed by
<br />suDStCLpn 11, al and
<br />rase "`. p, ,rip. fir aale
<br />rel,i,nii of notice .1 ,utn,a Wriah IAI the
<br />secretary recefred wrxeen Odomlatmn. Im Ilte- :rnMMC.
<br />prescribed in regutallons issued by the secfelaryl;
<br />concern'" a Change rt
<br />m e talpayers lesrdeM . UanKKO
<br />of Saco I+e. rs after tiled mscwrdancrwrrn subsettron ihmr
<br />the State ,n which such residence ,s located
<br />131 Rquired Reifting -PerM. - mmeem
<br />of any notice of hen Me term "fe M
<br />gured refil,ng period”" M# -
<br />, AI flit one Veal period ending 3D days affer the eapsatfon
<br />o, 5 rears After the dare at the assessment of [be sea. and
<br />,81 the one- year per nod won the trial 016 years
<br />arse, the close of the p,ecedin9 required iehfinq period nor
<br />such notice of !Ian.
<br />Sec. 6325 -i Release tat _Lien Or
<br />Discharge Of Property.
<br />tat Release Of Lien. — subtract to such
<br />,egulaeons as the Secretary may preSVlbe Me Secretary Shall
<br />issue a certificate of release of any lien irmicsed with respect to
<br />any ,menial revenue tax not later than 3D days offer the day on
<br />wmcn
<br />It L,abillhr Satisfied o, Unenlo,ceable The Secretary
<br />Rnds not the hab,hty 10, the amoun! assessed . together with all
<br />nleresl in rtSOeCI Meteor ras been tcl!V satisfied O, has
<br />Grcome legally .'WO'ceAble or
<br />2Bone A¢epteC rare �s!urnsnea to +tie SecreuryaM
<br />accepted by rim a bond that is conditioned Libor, the Dilymentof
<br />Ine amoun, assessea togemet won au interest in respect
<br />+.ne,to! wrtn,n me hint presc „bea by taw imcfud,nit any
<br />!stns ;an a, such rime, Ina gnat is ,n accordance wren SIC?'
<br />,equ.femen,s •eiahnq to lams conditions and ldrm o1 the band
<br />and wriffm maroon, as may b , specified by NO 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 />Q! D,SCIbSUre of amoun! of outstanomq lien.. Il a notice of
<br />Ien has been filed pursuant to secoon63231f1 theamountctme
<br />outstanding obligation secured by such lien may at disclosed 10
<br />any person who furnishes satisfactory .,,lien eyfdence that tie
<br />nos a right in Ine property subject to Such lien of mleaOS to
<br />Obla'n a right in Such property
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<br />t21 S-lut; Of Pfoliefty S~ 10 Lien For purposes of
<br />Pa,agr aons�vand ;a, DrCplrty Shall Dl dermed l0 ice situated
<br />At Real Pfoparty M the Case Of teat property at ,IS
<br />physical location of
<br />(Of Personal Property In 11e Case Of Personal properly
<br />•heme, tangible or ,niangrbe a, list *esnIthc, of the
<br />taxpayer of lee time me notice Or I— S Ned
<br />For purposes of paragraph-2118f the residence of a corporation
<br />or partnership shalt be deemed 10 _ ^e me puu at wmcn tie
<br />principal executive Office o! Me badness is located and tie
<br />,evidence al a o, pay" whose ,es'll " ..?hour 'he tinned
<br />States shall be deemed fa ae 'n inn O,s,ric, o, Columbia
<br />13, Form Ine tarot ,,in c'nienl of m, nonce
<br />rarefied ,o �b Uri —lion ta, snail be inesCribed by ,file
<br />secret", Such notice 1Sndll be valid no!- INsundlhg" any
<br />Omer proos,aft W 1a* iegard',,;9 me form a, content 01 a
<br />notice of lien
<br />Note: See section 6323(b) for exceptions to a
<br />valid notice of lien imposed by section 6321 with
<br />respect to
<br />i Securities
<br />2. Motor vehicles
<br />3 Personal property purOaseo at retail
<br />a Personal property purchased in casual sate
<br />5 Personal property sublecteo w possessory Iler.
<br />6 Real property tax and special assessment bens
<br />? ReS,dential Orallerr, sullen 10 a meCNMCS
<br />'leis for certain recalls and,mDrovemen1s
<br />B Attorney sbens -
<br />? Certam'nsutance CO.!racts
<br />10 Pa SSbboi, 'Gans
<br />:g, Reliting Of Notice. — of In,.
<br />srcnon
<br />General Rule. — Ulnest notire o „en s femea'n
<br />Ine marine, OfeSCr.Ded .n pa,ag ape nnq the 'e0uned
<br />'efihnq per,Od such once O, lien shall be „gated as Wed on the
<br />date on which I is hle0 it act Oleoncr with ,tl, alte,
<br />,he e.p "anon o, Such reldmg pe-d
<br />t2s Place For Filing. — A nnhce of ten 'eked
<br />dur,n9 the reo,in el 'eh „r,9 period snail fir .,I,
<br />A..,
<br />such notice of tree's ,en„d „ the p!hce .,, whirl the
<br />gist, notice of ire. was filed Asia
<br />n m the -as- Of teat once, ", Me Ia,' Of •el"Mil ,s
<br />entered and ieco,dea �n a. nde, 1G In, e,lenr'eOW,ed by
<br />suDStCLpn 11, al and
<br />rase "`. p, ,rip. fir aale
<br />rel,i,nii of notice .1 ,utn,a Wriah IAI the
<br />secretary recefred wrxeen Odomlatmn. Im Ilte- :rnMMC.
<br />prescribed in regutallons issued by the secfelaryl;
<br />concern'" a Change rt
<br />m e talpayers lesrdeM . UanKKO
<br />of Saco I+e. rs after tiled mscwrdancrwrrn subsettron ihmr
<br />the State ,n which such residence ,s located
<br />131 Rquired Reifting -PerM. - mmeem
<br />of any notice of hen Me term "fe M
<br />gured refil,ng period”" M# -
<br />, AI flit one Veal period ending 3D days affer the eapsatfon
<br />o, 5 rears After the dare at the assessment of [be sea. and
<br />,81 the one- year per nod won the trial 016 years
<br />arse, the close of the p,ecedin9 required iehfinq period nor
<br />such notice of !Ian.
<br />Sec. 6325 -i Release tat _Lien Or
<br />Discharge Of Property.
<br />tat Release Of Lien. — subtract to such
<br />,egulaeons as the Secretary may preSVlbe Me Secretary Shall
<br />issue a certificate of release of any lien irmicsed with respect to
<br />any ,menial revenue tax not later than 3D days offer the day on
<br />wmcn
<br />It L,abillhr Satisfied o, Unenlo,ceable The Secretary
<br />Rnds not the hab,hty 10, the amoun! assessed . together with all
<br />nleresl in rtSOeCI Meteor ras been tcl!V satisfied O, has
<br />Grcome legally .'WO'ceAble or
<br />2Bone A¢epteC rare �s!urnsnea to +tie SecreuryaM
<br />accepted by rim a bond that is conditioned Libor, the Dilymentof
<br />Ine amoun, assessea togemet won au interest in respect
<br />+.ne,to! wrtn,n me hint presc „bea by taw imcfud,nit any
<br />!stns ;an a, such rime, Ina gnat is ,n accordance wren SIC?'
<br />,equ.femen,s •eiahnq to lams conditions and ldrm o1 the band
<br />and wriffm maroon, as may b , specified by NO 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 />Q! D,SCIbSUre of amoun! of outstanomq lien.. Il a notice of
<br />Ien has been filed pursuant to secoon63231f1 theamountctme
<br />outstanding obligation secured by such lien may at disclosed 10
<br />any person who furnishes satisfactory .,,lien eyfdence that tie
<br />nos a right in Ine property subject to Such lien of mleaOS to
<br />Obla'n a right in Such property
<br />
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