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<br />Excerpts From Internal Revenue Code
<br />Sec. 6321. Lien For Taxes.
<br />If any person liable to pay any tax Preglecrs or reluses t0
<br />day the same after demand . the amount (including any inter.
<br />051. additional amount . addition to tax. or assessable penally,
<br />to"r with any costs That may accrue in addition Thereto)
<br />shall be a lien in ta'Oh of the United States upon all property
<br />alb rights to properly: wh~ real or personal belonging
<br />to such person
<br />Sec. 6322. Period Of Lien.
<br />Unless another dale is specifically Idled by law'Ine lien
<br />imposed by section 6321 . shad arise at the lime the assessment
<br />Is made and shalt COntmue until the liability [of the amount so
<br />assessed for a judgment against the taxpayer ansrng out of
<br />such haMfilyl is "IT sl" d or becomes unenforceable by reason
<br />of lapse of Time
<br />Sec. 6323. Validity and Priority Against
<br />Certain Persons.
<br />(a) Purchaser's, Holders Of Security in-
<br />terests. Mechanic's Lisnors. And Judgment
<br />Lim Creditors. — The hen driposed by section 6321 shall
<br />not be valid as against any purchaser holder of a security
<br />interest. inicha fiC s tilnor . of judgment lien creditor until notice
<br />thereof which inters the requirements of subsection Ill has
<br />been filed by the Sec retary
<br />,n Place For Filing Notice; Form. —
<br />(11 Place Far Filing The notice referred to in sub-
<br />section tai shall it filed
<br />IA) Under State taws
<br />h) Ileac Property In me rase of real ploberty in one
<br />Office within the Stale for the county or Other governmental
<br />subdivisionl as designated by Ilie laws of such Stale. In
<br />which the property subject to the lien is situated. and
<br />trip Personal Property In the case of personal
<br />properly whether tangible or intangible in one office
<br />.~ the Start IW me county of other governmental
<br />subdivmoM 11 designated oy the laws of such Slate
<br />in which in yooefty subject to the hen is situated
<br />or
<br />IS) With Clerk OI Dnsilict Couti - m the oohce at the clerk of
<br />M11, United Slates district court for The judicial district in which
<br />the property subject to lien its situated whenever the State has
<br />iWl by law designated one office when niters the requwarrrenisol
<br />subpa,agraph AT or
<br />IC: with Rectorate Of Deeds 01 The ihsincl Of Columbia in
<br />me r+f re lid The Recudde c1 Delos nI me D�sii...i ,f Cmumo�a ,r
<br />IPe ^yio"lly suOteCf :q the hen is tiddifed in toe District of
<br />Ldlumca
<br />L
<br />ZI,
<br />of
<br />O-
<br />waA
<br />X8
<br />r
<br />Enyere-d of, %c cutnta Nos
<br />6— 104336
<br />C nF`t-- �
<br />S( TEeC� ff� IL
<br />Pre r
<br />A� N
<br />rrI1NTY`CIF'':.LL SS
<br />4UG 4 Ail' 10 03
<br />RI S-tus Of Property Sublect to !,en - For purposes of
<br />para9faph5'IldACl4i Vote" shall he Deemed TO Oesduated
<br />IA) Real Properly. . in the case of real property . at its
<br />physical location or
<br />18) Personal Property - In the case of personal property .
<br />whether tangible or intangible at the residence of the
<br />taxpayer at the time the notice of lien is filed
<br />For purposes of paragraph I ?Uel the residence of a corporation
<br />Or partnership shall be deemed to be the place at which the
<br />prmCipal executive office of the business is located. and the
<br />residence of a taxpayer whose residence is without me United
<br />Slates shall be deemed to be in the D15Ill c: of Columbia
<br />131 Form the term and convent of the notice
<br />referred to in subsection Tai shall be prescrr bed by the
<br />Secretary Such notice shall be valid notwithstanding any
<br />Other provision of law iegaicing the form of content of e
<br />notice of hen
<br />Note: See section 6323(b) for exceptions to a
<br />valid notice of lien imposed by section 6321 with
<br />respect to:
<br />1 Securities
<br />2. Motor vehicles
<br />3. Personal properly purchased at retail
<br />a Personal property purchased in casual sale
<br />5. Personal property subjected to possessory lien
<br />6 Real property lax and special assessment liens
<br />7. Residential property subject to a mechanic's
<br />lien for certain repairs and improvements
<br />8- Attorneys liens
<br />4 Certain insurance contracts
<br />10 Passbcok litans
<br />igi Relining 01 Notice. — Far nuroo.er d In,,
<br />SeCl-
<br />I it General Rule. — unless notice or hen is ,efded in
<br />the manner prescribed in paragraph i2l during me required
<br />refilling period such notice M lien shall be treated as fled on the
<br />date on which it its Mediin accordance wren s,: ^s2c1:o1 ;cal after
<br />The lt"dauon at such rehhng period
<br />m Place For Filing. — A notice of lien rehled
<br />during the required i,filing period shall be ellecl— ced,
<br />tell
<br />Ill such Police of Tien ,5 rNited do Inc oll,ce •.I` which the
<br />prior notice of hen was ideal and
<br />("I in lot rase of real property the last of rehhng its
<br />entered and recorded in an mde,e to the erlenl required Ov
<br />Subsection it' ,al aria
<br />i51 in any case in wnicn go o,I, err mo,e plied to Ina dare
<br />of a relding of notice nl lien under iunparagraph W. the
<br />z
<br />a
<br />r� a
<br />SKretary, received written ml0•mahon On the ma",...
<br />prescribed in regulations issued by the Secretary).'
<br />concerning a change in life is epayer s residence. tl a 0oilce
<br />of such hen is also bled 1n)CderOance WitP su0secilOfi (11 in:;
<br />the State in whim such residence . is located
<br />(3) Rgaired Refilin''- Period. — tnteaeasit
<br />of any notice Of ben. their term "recurred rellhtig per dti ' moan.
<br />(A) the one-year period ending 30 days after the expiration
<br />of 6 vears after the date of the asSlSSmenl of the tax, and
<br />f Bt the c nFyear period ending with tee exprtallOn df6 years
<br />after the close of The preceding requited ,ehfing period for
<br />such notice of hen
<br />Sec. 6325. ' Release Of Lien Or
<br />Discharge Of Property.
<br />Tat Release Of Lien. — Subject to such
<br />regulations as the Secretary may orescirbe. the Secretary shall
<br />issue a certificate of rYease of any hen imposed with respect to
<br />any internal revenue lax not later than 30 days after the day on
<br />which .
<br />11 Worley Saliffred or unenforceable The Secretary
<br />finds that the Ilao:hly for the amount assessed. together with at;
<br />interest �n resoec! thereof. has peen rutty satisfied or has
<br />become legally unenforceable or
<br />ill Bondattepled - Theieds L;:nisnedlotnesevelaryand
<br />acceoted by him a bond that is conditioned Loon the payment of
<br />the amount assessed Together with all interest in respect
<br />Ihereol, within me time prescnoe0 by law lincluduig any
<br />extension Of such hmel and :hat :s in accordance with S"h
<br />requirements relating to terms, conddions and to im Of me bond
<br />and auntie, thereon, ea may be specified by such infuriation,
<br />Sec. 6103. Confidentiality and Dis-
<br />closure of Returns and Return in-
<br />formation.
<br />ikl Oisciesure of Certain Returns and
<br />Return Information For Tax Administration
<br />Purposes.—
<br />121 Disclosure o! amount or outstanding lien if a notice of
<br />lien has been filed pursuant to section 632301 . me amountof the
<br />outstanding obligation secured by such lien may be disclosed to
<br />any person who furnishes satisfactory written evidence that he
<br />Pas a right in the properly subject 10 such ben or tntends t0
<br />obtain a 1,ghl.1 such properly
<br />it
<br />Excerpts From Internal Revenue Code
<br />Sec. 6321. Lien For Taxes.
<br />If any person liable to pay any tax Preglecrs or reluses t0
<br />day the same after demand . the amount (including any inter.
<br />051. additional amount . addition to tax. or assessable penally,
<br />to"r with any costs That may accrue in addition Thereto)
<br />shall be a lien in ta'Oh of the United States upon all property
<br />alb rights to properly: wh~ real or personal belonging
<br />to such person
<br />Sec. 6322. Period Of Lien.
<br />Unless another dale is specifically Idled by law'Ine lien
<br />imposed by section 6321 . shad arise at the lime the assessment
<br />Is made and shalt COntmue until the liability [of the amount so
<br />assessed for a judgment against the taxpayer ansrng out of
<br />such haMfilyl is "IT sl" d or becomes unenforceable by reason
<br />of lapse of Time
<br />Sec. 6323. Validity and Priority Against
<br />Certain Persons.
<br />(a) Purchaser's, Holders Of Security in-
<br />terests. Mechanic's Lisnors. And Judgment
<br />Lim Creditors. — The hen driposed by section 6321 shall
<br />not be valid as against any purchaser holder of a security
<br />interest. inicha fiC s tilnor . of judgment lien creditor until notice
<br />thereof which inters the requirements of subsection Ill has
<br />been filed by the Sec retary
<br />,n Place For Filing Notice; Form. —
<br />(11 Place Far Filing The notice referred to in sub-
<br />section tai shall it filed
<br />IA) Under State taws
<br />h) Ileac Property In me rase of real ploberty in one
<br />Office within the Stale for the county or Other governmental
<br />subdivisionl as designated by Ilie laws of such Stale. In
<br />which the property subject to the lien is situated. and
<br />trip Personal Property In the case of personal
<br />properly whether tangible or intangible in one office
<br />.~ the Start IW me county of other governmental
<br />subdivmoM 11 designated oy the laws of such Slate
<br />in which in yooefty subject to the hen is situated
<br />or
<br />IS) With Clerk OI Dnsilict Couti - m the oohce at the clerk of
<br />M11, United Slates district court for The judicial district in which
<br />the property subject to lien its situated whenever the State has
<br />iWl by law designated one office when niters the requwarrrenisol
<br />subpa,agraph AT or
<br />IC: with Rectorate Of Deeds 01 The ihsincl Of Columbia in
<br />me r+f re lid The Recudde c1 Delos nI me D�sii...i ,f Cmumo�a ,r
<br />IPe ^yio"lly suOteCf :q the hen is tiddifed in toe District of
<br />Ldlumca
<br />L
<br />ZI,
<br />of
<br />O-
<br />waA
<br />X8
<br />r
<br />Enyere-d of, %c cutnta Nos
<br />6— 104336
<br />C nF`t-- �
<br />S( TEeC� ff� IL
<br />Pre r
<br />A� N
<br />rrI1NTY`CIF'':.LL SS
<br />4UG 4 Ail' 10 03
<br />RI S-tus Of Property Sublect to !,en - For purposes of
<br />para9faph5'IldACl4i Vote" shall he Deemed TO Oesduated
<br />IA) Real Properly. . in the case of real property . at its
<br />physical location or
<br />18) Personal Property - In the case of personal property .
<br />whether tangible or intangible at the residence of the
<br />taxpayer at the time the notice of lien is filed
<br />For purposes of paragraph I ?Uel the residence of a corporation
<br />Or partnership shall be deemed to be the place at which the
<br />prmCipal executive office of the business is located. and the
<br />residence of a taxpayer whose residence is without me United
<br />Slates shall be deemed to be in the D15Ill c: of Columbia
<br />131 Form the term and convent of the notice
<br />referred to in subsection Tai shall be prescrr bed by the
<br />Secretary Such notice shall be valid notwithstanding any
<br />Other provision of law iegaicing the form of content of e
<br />notice of hen
<br />Note: See section 6323(b) for exceptions to a
<br />valid notice of lien imposed by section 6321 with
<br />respect to:
<br />1 Securities
<br />2. Motor vehicles
<br />3. Personal properly purchased at retail
<br />a Personal property purchased in casual sale
<br />5. Personal property subjected to possessory lien
<br />6 Real property lax and special assessment liens
<br />7. Residential property subject to a mechanic's
<br />lien for certain repairs and improvements
<br />8- Attorneys liens
<br />4 Certain insurance contracts
<br />10 Passbcok litans
<br />igi Relining 01 Notice. — Far nuroo.er d In,,
<br />SeCl-
<br />I it General Rule. — unless notice or hen is ,efded in
<br />the manner prescribed in paragraph i2l during me required
<br />refilling period such notice M lien shall be treated as fled on the
<br />date on which it its Mediin accordance wren s,: ^s2c1:o1 ;cal after
<br />The lt"dauon at such rehhng period
<br />m Place For Filing. — A notice of lien rehled
<br />during the required i,filing period shall be ellecl— ced,
<br />tell
<br />Ill such Police of Tien ,5 rNited do Inc oll,ce •.I` which the
<br />prior notice of hen was ideal and
<br />("I in lot rase of real property the last of rehhng its
<br />entered and recorded in an mde,e to the erlenl required Ov
<br />Subsection it' ,al aria
<br />i51 in any case in wnicn go o,I, err mo,e plied to Ina dare
<br />of a relding of notice nl lien under iunparagraph W. the
<br />z
<br />a
<br />r� a
<br />SKretary, received written ml0•mahon On the ma",...
<br />prescribed in regulations issued by the Secretary).'
<br />concerning a change in life is epayer s residence. tl a 0oilce
<br />of such hen is also bled 1n)CderOance WitP su0secilOfi (11 in:;
<br />the State in whim such residence . is located
<br />(3) Rgaired Refilin''- Period. — tnteaeasit
<br />of any notice Of ben. their term "recurred rellhtig per dti ' moan.
<br />(A) the one-year period ending 30 days after the expiration
<br />of 6 vears after the date of the asSlSSmenl of the tax, and
<br />f Bt the c nFyear period ending with tee exprtallOn df6 years
<br />after the close of The preceding requited ,ehfing period for
<br />such notice of hen
<br />Sec. 6325. ' Release Of Lien Or
<br />Discharge Of Property.
<br />Tat Release Of Lien. — Subject to such
<br />regulations as the Secretary may orescirbe. the Secretary shall
<br />issue a certificate of rYease of any hen imposed with respect to
<br />any internal revenue lax not later than 30 days after the day on
<br />which .
<br />11 Worley Saliffred or unenforceable The Secretary
<br />finds that the Ilao:hly for the amount assessed. together with at;
<br />interest �n resoec! thereof. has peen rutty satisfied or has
<br />become legally unenforceable or
<br />ill Bondattepled - Theieds L;:nisnedlotnesevelaryand
<br />acceoted by him a bond that is conditioned Loon the payment of
<br />the amount assessed Together with all interest in respect
<br />Ihereol, within me time prescnoe0 by law lincluduig any
<br />extension Of such hmel and :hat :s in accordance with S"h
<br />requirements relating to terms, conddions and to im Of me bond
<br />and auntie, thereon, ea may be specified by such infuriation,
<br />Sec. 6103. Confidentiality and Dis-
<br />closure of Returns and Return in-
<br />formation.
<br />ikl Oisciesure of Certain Returns and
<br />Return Information For Tax Administration
<br />Purposes.—
<br />121 Disclosure o! amount or outstanding lien if a notice of
<br />lien has been filed pursuant to section 632301 . me amountof the
<br />outstanding obligation secured by such lien may be disclosed to
<br />any person who furnishes satisfactory written evidence that he
<br />Pas a right in the properly subject 10 such ben or tntends t0
<br />obtain a 1,ghl.1 such properly
<br />
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