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IN 3' .. , a y; Excerpts From Internal Revenue Code Sec. 6321. Lien For Taxes. R any parson liable to day any lax neglects a1 refuses to PSY the same offer demand me amount linatuding any ineer- ert. additi l amotmf addition to tax . or assessable penalty lemma wtm arty costs that may accrue in addnion - Iherefol Shag be a lien in tam Of die Ume/d states -Joan all property And rents to fadfldrty. wffaeler real ar personal belonging to such person Sec: 6322. Period Of Lien. 1Nikss another date is Specifically fixed by taw. Ine lien imposed by sactibn 632 1 Shall arise at the time the assessment A matt and 'malt continue until IN liability for the amount so assessed for a IudgmtnT against the taxpaye, arising out of such liability) is Ahsfied or becomes unenforceable by reason of Iap. 01 time Sec. 6323. Validity and Priority Against Certain Persons. ;at Purchaut's, Raiders Of Security In- teroets. Rlechmic's Lieners. And Judgmam Lien Creditors. — The lien imposed by section 6321 snau not be valid as against any purchaser holder of a secundy interes!. mechamic S lienor or judgment iienc,ldnor untilmotiCe thereof which meets the re04rements 01i subsection Ill has been tiled by the Secular, m Place For Filing Notice; Form. — ... Place For FAing The notice relerret to in Sub section tai shall be toed - tAl Under State La.s In Real Pfoderly , to the ase of real properly . in one office .1111"n the State lot !he County . or other governmental Subdivision, as designated by the laws Of such State. in which the property subject to the lien is situated. Ana ,III per_ swat Property In the case of persona! 0r011e11y whether tangible of Intangible. in one office within, the Slate tot the county. or other governmental Subdivision) -as designated by the taws of such State in which the property subject to the lien is situated o, all With Clerk Of District Court - Irt Inc oI1Ke pf Ine Clerk cal it* ilteled Slates dmj11Kl court nor the IudKtal district in which the MOWIV subtecl to lien IS situated Wlemeve, the Stale has no by fate"naled give office Which sheets Ili! reOW Mnlri1501 Sublialagratin i At o, ic) With Recorder Ot Deeds Ot ine District Of Cmumala In Ine nff.ce of the Recorder Of Deeds 01 the Dlsl, iii n:;;oIwDD,. it the property subject to the hen is situated :n the 6351,X1 of Columbia f .I ea. EnteKed ale Document No. 6, an tor- �ir tee__ �1 y.x r- �5 iii; 10 'tru IL (21 Sit" Of Property SuOteel To Lien For purposes of paragraphs!1!and * DrgpenY Small pe detr -Ea lG Oe si!uated Ai Real Property . In tat case of !eel properly at its physical location or i8) Personal Property in the use of personal property. wnemer Tangible or intangible at The residence of the Iaxpayer at the Time the nonce Of hen is bled ForVwpoSeSbf !Hggraphf21181 theiesidmceillacorvoiation Or partnership Shall be deemed to be the place at which Ime yrllKipal executive office of me business is located, and the residence Of a taxpayer whose residence is wi 11,00 the United Slates snail be deemed 10 ce in the rnsi-i of Columbia 131 Form - The form and content of line notice ltfened 10 in subsecton Tat Shan be pleScrrbed by the Secretary Such notice snail' be "bd nol- Illvario ng any other playisiCn of taw reclaiming ime form of content CI a notice of Tim Note: See section 6323(b) for exceptions to a valid notice of lien imposed by section 6321 with respect to: I Securities 2. Motor vehicles 3. Personal property purchases at retail C Personal property purchased in casual sale 5. Personal property subjected to possessory hen 6 Real property tax and sDeciai assessment hens 7. Residential property subject to a mechanic's iten ter certain repairs and Improvemenis 2 Attorney's (tens 9 Certain msurance contracts 1C Passbook loans w! Wiling Of Notice. — rn. ..'Pa", m iha section Ill General Rule. — unless nonce or iron �s relded in the manne, prescribed in oa,agrapn ;21 during he ,equatte refiung period such notice of lien small be Ireatra as filed on the, date an wnlch it is lned!m accordance wan Sdbseci. on op after the expiration Of such ielomg peno0 !21 Place For Filing. - A notice at hen teldedr awing The required roiling period shall 0e PlkCine only sal it 11) such notice of hen is iehied in the n:hce in which the Drier notice of !rem was filed: and Inn in ine case of real proptily . me tact Of refiring is D, and IKO!ded +n do index to the latent repured by subsect On its lab Ina 181 in any Cast in wn,Ch 9D days or more p,iw id the dale or a r00,nfa of notice of lien under tuboo,we li (A). the z C Secretary received wnflen mtorm) lion nn the manner prescr+0ed in regulations Issued by the Secrelalyl concermirga change in the taxpayer s resdence . d a notice Of such hen is also filed m accordance with subsection jil in the Stale in which such iesdeMe is located ,31 Aquired MNiing Period. — inRyepaaa of any notice Of hen. Me lam' reoulred refftirlg period mums. I A I the one -year 911100 ending 30 days all The efipdall" of 6 years alter the date of me assessment of The Ia.. and !el the axe -year period ending with the expiration of 6years after the close of the preceding repwred reli irrq period for such nonce at lien Sec. 6325. Release Of Lien Or Discharge Of Property. ,AI Release Of Lien. — subject to such iegutitions as the Secretary may prescribe. the Secretary snail issue a certificate of release of any lien imposed with respect to any infernal revenue tar not later than 30 days after the day On .Inch ill Liability Saiisfted or unenforceable - The Secretary hnOs Inai the habicI y lot the amount assessed. together with all interest in respect thereof has been fully salished or has blCGme legally unenforceable. or ,21 Bond Accepted There IS lurmshed to the Secretary and dccepled by him a bona that 4 condmoned upon the payment of the amount assessed . logetme, with all Interest in respect rhere0l .,thin the time ore SCnbed by law hncivamq any e[fension of such l+,nll and that IS in accordance with s1:ch ,e0uuementa relating to lams. conditions . and term of the bond and sureties thereon, As may be specified by such renjifil one Sec. 6103. Confidentiality and Dis- closure of Returns and Return in- formation. le! Disclosure of Certain Returns and Return Information For Tax Administration Purposes. - 321 Disclosure of amount of Outstanding hen it a notice of hen has been Ided pursuant to section 6323(11. The amount of the oulstanding obligation Securtd by such lien may be disclosed to any Derson who furnishes satiSlaClifty written evdente that he has a rrgn in line property sUbwz to such lien at intends 10 obtain a 110hl in such property 5 11 N� Ell l�