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33
<br />Excerpts From Inbrnaf Revem Code
<br />Sec 6321. Lien For Taxes.
<br />any person Ilabe to Day any fax neglects or refuses to
<br />oar tie Same after demand the amount InlcluGrg any inter.
<br />es! additional amount addition to fax or &SMSSibe Wally
<br />rogaMtr wine any costs Mat may accrue m addition t11Nd01
<br />shalt be a lien In favor of f11t United States upper all Prowrtp
<br />and rights to ;mparty, whatltl,r real O, DersDnal becr,g!ng
<br />10 Such Orion
<br />Sec 6322. Period Of Lien.
<br />Unless &"that date IS specifically 11-00 by caw the hart
<br />Imposa0 by section 6321 Shelf arse At tht time tilt assessm"1
<br />Is made and shall Corhtmxa until Ili! Lability lot the amount so
<br />ASSOOSsd (0r a judgment against fne taxpayer aresing out of
<br />such IaW6ty) n sal'st!ed o, becomes urrenlorceabee by mason
<br />of lapse or time
<br />Sec. 6323. Validity and Priority Against
<br />Certain Persons
<br />IS, Purchaser's, Hamm of security in-
<br />wnw Mochsnic'& Liener&. And Judgment
<br />Lind Cr — The Iten Imooseo bit xenon 6321 shall
<br />MI w abed as against any purchaser -aide of A secu111y
<br />IRfafaSl. ntechamc s I,ehor 0, judgement I," CrtdUOr until notice
<br />Merwa+ wdttch meets the Ines' merits o, sults""Oh n, has
<br />been Mad by the Seceelasy
<br />Place For filing Notice; Form. —
<br />111 Pf ce FnI F,hng The notice x114,11 p to in sub -
<br />secbw ,ai snau M reed
<br />IA, Under state taws
<br />(U flls lroperty In the fax of real property, In one
<br />offttt w,dhn the State for lftecounty Or Othergovernenfal
<br />SlAdwtir "I as designated by the laws of such State In
<br />wfhM the of Perry subject to the Ilan Is SAWfed and
<br />,ill Persona, Properly In the case of Personal
<br />property wnema tangible or mlargrWe In one Office
<br />wlltun the State tin the county or other gOvtfnmenfa,
<br />Subd hSMI as designated by the taws of Such State
<br />in which the property Subject to It lien IS situated
<br />or
<br />(eTWhh clerk 0, o' 1„cicowl InfnsoMCt Olfinece,kof
<br />M! txkted Stain district court for the lupKlal dlslnct In which
<br />pe
<br />the prorty SUOMI to I.".$ Sllwted whenever The state has
<br />Mt Dy taw oesrgnated one office which mMIS the ICCIWSmaniSOt
<br />Subparagraph IA) or
<br />ICI With Rao +der Of Deeds 01 The Dlsttict Of Columbia -in
<br />Tire ntl,ce 0, the Pecorde, of Decd, of the District of Columbia It
<br />the p!OPlrty sKI t0 tit ter. iS Snualed in Inn Dlstncl Of
<br />Co,umDla
<br />86, rnfr 4 as 00cr�rnrlrt 140,
<br />I
<br />t
<br />e-o
<br />3 l
<br />LA
<br />1,J f,� 311
<br />N1,111.1
<br />,2f S,IOs of firopetty Subject To Llen For P1xrDOSes Of
<br />paragraphs I I i and at! pleDerty Shall be deemed to be 5+111ated
<br />(Ai Real Property Mme case of real Property at its
<br />pleyslcat location or
<br />181 personal Property In the case at Personal property
<br />wnefne+ tangible or mfangrbe@ at the resld "ce of fret
<br />taxpayer at 1M came the +roue or hen s filed
<br />For InUrpltses df paragrapht2flet the rrst0ence of acorpofabon
<br />ar patinefsntp shall w deemed to to The peace at who the
<br />principal executive ottict or the Dulness o IOca1ed and the
<br />residence of a tali Daytr whose Ie9dence �, wnnout me United
<br />States $nau be deemed tc be In the Dsmc' c' Cowmoo
<br />,3, Form the 'Otnt Ana content 31 the notice
<br />referred to m supseciwn %aI snau M Xesc „bed by rile
<br />Serretary Such noes, snau or .are any
<br />other prO SIOn Of 'aw 'eelald:ng 'n, IDIm of content 0, a
<br />Mitre Or 11”
<br />Note; See section 6323(b) for exceptions to a
<br />valid notice of lien imposed by section 6321 with
<br />resoectto
<br />-
<br />securt,Ies
<br />2 YOTO, v"ICISS
<br />3 petspftal property purchased at retail
<br />e Personal property purchased m Usual sale
<br />c personal pfDperty subtectrtd to possessary lien
<br />6 Real property tax and SOectaj assessment wens
<br />i ReSldentlal property subject to a nle.0hanic S
<br />:&n for certain repairs anO !mProvements
<br />a ATIOrney s Lens
<br />9 ;,ether Insurance contracts
<br />10 passbook 'Gar's
<br />IgI Refiling of Notice. —nor DorOrrwle n, tit:,
<br />section
<br />!,I General Rule. — un,ess nonce et Ilea Is Ieldee.n
<br />the manher ITMI-bed In Paragraph .21 during ,rte requued
<br />refdmg period such notice 01 lien small per „eatee as,,reOM the
<br />pate on which It Is t1le(HIn accordance vent, "'I alter,
<br />the exp capon of such rebhng per!oo
<br />121 Place Far Filing. — A notice of Len rthled
<br />during the tenured le1t11ng Dil shall be elrecbve only
<br />lam n
<br />Ire such MtiCe of its Is ,ef+lto in the office In which the
<br />prior notice of hm was ,led and
<br />m the cast 01 real p +Optrfy the face or rattling .5
<br />enlet eA and recorded m an I"e% to the ntenl Iedwred by
<br />Su0secllon it al a,o
<br />161 in any case in which 9D days a, more DI,ot to the dare
<br />or a rltlllrly of rrotlP or I,en under suopa'e0,ea, CA) lbw
<br />a
<br />I
<br />�1
<br />setrelary receryed +oaten hdOnmatoft rill H* fnam
<br />prescr,bed In regulations Issutn by the Secrelaryl
<br />[on[ernnrg a Chanw m the texpayef s +I!SOOICl. lismi Ce
<br />of such hen Is also fetid rn accotoaMr with vitimbon 11; in
<br />the State In which such resrdeme! Is located
<br />cal Respired Refiliq Period. — a "case
<br />of any notice of hen the term "required let-ling period reaaM
<br />IAt the Oft 'year period ending 30 days attar the expeatren
<br />or 6 ,ea,, ahe, the gate of the assessm"t of Me fair and
<br />181 the one year per loo tendered with the ex Per al loft Of 6 VOS'S
<br />after the close of the plaedltg regaled rNnmg W-00 for
<br />such notice of hen
<br />Sec. 6325. Release Of Lien Or
<br />Discharge Of Property.
<br />!al Release 01 Lien. — subject to such
<br />regulations as the Secretary may prescribe. nee Secretary shah
<br />Iiiue a certificate of twease of any 14en,mpo5ad with respect to
<br />any internal revenue tax not late, than 30days after the dayon
<br />wn,cn
<br />111 UOWI,ly Satisfied or Unenforceable , The Secretary
<br />finds that me liability for the amount assessed. logether with all
<br />�nteresf in respect thereof has been fully satisfied or nits
<br />become legally unenforceable or
<br />1216ond Accepted There Is turmslllt0lo the Secretaryand
<br />accepted by him a bond that Is conditioned upon the payment of
<br />the amount assessed together with all Interest in fesdi
<br />lhel"i within 1M time prescribed by law DnCludtlq any
<br />extension at such t!mel and that Is in accordance will S4Ch
<br />reguueme nis relating to terms conditions and tofm of the bWM
<br />and MRetiea thereon, O may be spetitW by such farldetgllL
<br />Sec. 6103. Confidentiality and Dis-
<br />closure of Returns and Return In-
<br />formation.
<br />,let DI&efosm of Certain Return& and
<br />Return Information For Tax Administration
<br />Purposes. —
<br />!2� 06 10swe of amount of outstanding lien - If a notice of
<br />I.en has been tdtd pursuant to sectro r fiVI tt the amwnt of the
<br />outstanding obligation inured by such hen may be dt icloa0d to
<br />any person who Iwmshessattsfacory writ," tydvltt that he
<br />has a right in the property supine to such b" or Intents 10
<br />.brain a right " such o,owty
<br />MJ
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