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Is 0 a 5 R � S X IL Excepts From Infernal Revenue Cede Sec 6321. Lien For Taxes. b any person liable to pay any tea neglects or refuses to pay the sam m e aloe, dtarfd. the 3-0,01 ImW clrnq any infer "I Mail amount addition to tea or assessable peony teperlw, with any costs mat may accrue on addition thereto! shall be a hen rte favor of the (pilled States Upon an 01011erey am :pons to Oroderty. whether real or parsalal belonging to such passe+ Sec 6322. Period Of Lien. Unless another Oat •s specillally hied by law the ben lmposed by section 6311 shall arise at the time one assessment •s made and snail continue unto the liability lot the amount so assessed for a lodgment aganlsl the taxpaye, almond out Of such tia0ddyl is sahslled of becomes unenforceable by reason of lapse Of finite Sec. 6323 Validity and Priority Against Certain Persons. lam Purchases s, Holders Of Swxfty In- tere t lRecluinic's Lieners. AM Judgmel Lin Credibn. — The hen imposed by section 6311 shall not be voted as &gains[ any purchaser holder of a security ,meleSt. ntechiMC S hengr a IuOgmerll hen creditor umd "Otice Ihefaaf edlKh dNels the requnemenl5 at subsection At na1 been hod by me Secretary ;t! Place For Filing Notice; Form. — ,11 Place For Fill" The notice Teferred to in sub. section lac shall be filed ,A) under stale Laws h1 fkar hoth rty - in the case of real ptopetty in ante office w, thin the State lot the county aoMMgovem -teal .1brivtsionl as designated by the laws of such Slate in wwA the pooperty subject to the lien is stt,afed and [w Personal Property In the cam of persona! properly whether hngmble or - largrble in one office vir1Mn the Slate la the county or other povarnmenlal sudlmstgn) as designated by the laws of such Slate m which the piodatty subject to the Ilen 15 Situated of W.vnit Gera Of D strict Court m the on ct of the clemk of the Urlfhd State$ OnnK1 Chun lot The judicial district In wool" the property svoact 10 lien is Situated whenever the Stale has net by taw de "led one office Mich menS the fequoramernoll subparagraph * or IC; with Recorder 01 !kegs DI the District Of Columbia In Ine once or the Recorder of Deeds of the District of Columba .I Ise p,Ope,ly $,lithe to The lief. .S s.luated .n Ina 0,5tl,cf or Columbia Entered as Dc3clsman4 ?:�• n 30 Z 6--- Grantor_.-_._.--Si O Grantee Numerical : X l 7 121 Sews of Property Sublect to Lien For purposes of oa,agl apes ll ano lam wcperty Shall eat netmeoto to srtaatlC ,A. Real Property In the case of real property at .1$ physrpt location or let Personal property in the case of personal OtOpetly vine", tangible or .rlanprble at the tes.dence of the laxpayef at the I,-! the nolwe of lien •s r•led For Weems of paragraph r211e1 71w fesmdence of a rapaahon or parthetship shall be deemed 10 be the olace at which m! principal executive office, of me business Is KKafee am the 'esldence Of a raep3Yer "am residence .$ without the United States shall be deemed 10 be 1n The D,St"c' o' COlultna 131 Form The form and content of Ise notice relined 10 In fucWto- fat $flat, Oe ptesc "Ded by the S3treta,y Such nonce shall be sabd nmyl.dhstanang art, other provision of law •egard,rg Ina re,m 01 content of a notice Of teen NO: 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 Drop" purchased at retail 4 Personal property purctlasm to casual sale 5 Personal property subjected to possessory lien 6 Real property tax and spe clam assessment tiens 7 Residential property subject to a mechanic s lien for certain repairs and improvements d Anomey's tiens 9 Certain Insurance contracts 10 Passbookloans Ig1 Reliling Of Notice. — or Pu,polexof Inn section Giina l RUIe. — unless notice or hen Is reflled in the manner aescribed in oaragtaoh .21 during the required ,ebbrig period such "fore of lien shall be l•eated as filed on the date on which d 1s filedlln accotoance with Sabsechan 1qt after the eao,fahon of Such reeding period 121 Place For Filing. — A rwtice of loan teltle during the required reld,ng period shall be effective only lam rl I.j Such notice o1 pen IS lehlel .n ilk office m which Ise prior notice 01 lien w45 fled ail url m the case at real proptrfy me tact of rehl.ng Is entered and recorded In an index to the extent required by subsecl,on lit! lam and 181 in any case m which 90 oars or mo,e a.o, to me date of a ref l,nq of oot,m of lien under subparegraph W. the Secretary received written IMprmation fm the mailer prescribed in fegulallorts 1SSutd Ov the Secrelaryl concerlkng a change in the taxpayer -s tesidence tf a noltce . of such lien is also filed in accordance with subsection (f) m' the State m which such residence is located M ReWUed Re11Neg PKIM-- Int"case or any me"othen the term- required raffling period' -MUM- IAI the one -year period ending 30 days atle, the exprr~ of 6 vears after the date of the assessment of the lac she IBI ant one-year period ending with the expnlabondl6yeafs one, the close of rite preceding required reel -g period for such notice of I.E. Sec. 6325 Release Of Lien Or Discharge Of Property. lam Relom Of Lien. — subltcl to such regulations as the Secretary may plescrlbe. the Secretary SW issue a cemfKate, of iolease of any Ilan Imposed with respect 10 any Internal revenue tax not later than 30 days after Ihe day on whch fn wanly satisfied or Unenforceable - The Secretary finds that the liability for the amount assessed. together Witte all interest In respect thereof has been fully satisfied or has become legally unenforceable. or 12i8orid Accepted TheretsturnrShedtothe Secittaryaed accepted by him a bond that is candltaned upon the paymenl of the amount assessed together with all interest in respect thereof within the time prescribed by law (Included any extension of such limn and mat a on accordance with such •epu,emenl5 rllati,g to terms condition. and form of the bond and solvelor thereon, n may be specified by each repoletim Sec. 6103. Confidentiality and Dis- closure of Returns and Return In- formation. Hal Oledeatn of Certain Returns and Return Inlertettlien Far Tax Administration Purpeves. — (21 Do closute of amount of outstanding 11th it a notice Of loan nas been filed pursuant to sectior. fai ol. the amount of the outstanding obligation secured by such Iran may bedlSetose0 to any person who turmshes satKlaclory whtlan OV ORAL! that he has a Tight in the Droperly SuOlaIt to such Ion of Inbnd$ 10 obtain a tight In such property 7 I