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r 0 3 a a . x i 4 1 a Excerpt From IrAvul Reveawe Cob Sec. 6321. Lien For Taxes. h arty person mate to pay any tae oegiecis or fetuses to pay Nne same after demand . the amount Ilncllding any Mier. eve. adddianal amount adation to tax or assessable penalty egaMW With arty cost$ "of may accrue M addition theretat shelf be a Iran M raver of ten !Mutt/ States uw all propMy and hiets to prepeety, wMMw tot or personal bfonging to such person Sec 6322. Period Of Lien. Lowass anOMw dale Is Specifically fixed by law the Vert lappsed by SWUM 1321 SpaN L,Se al Ihe trelt me assessment IS mad! and snap continue unM the liability tat the amount so assessed lot a luaglhem against the taxpayer arising out of such Irabllnyl is satisfied or becomes unenforceable by reason of Lapse of font Sec. 6323. Validity and Priority Against Certain Persons. eat Purchaser's, fiddlers Of Soci r" In- torasta. Meehoeic's Lichen. And Judpoonl U" Creditors. — The lien unposed by sectron 621 shall not be v" as against any pumnase, 'alder of a Security ;Mora mwhantcsinnoI or {udglnMllen[repil0ruM11tMlice lWest which meets !he ,equrremerts at subsection fit has been heed ev the Secretary at Peace Far Filing Notice; Firm. — 1, place F0i :r1Mg Tee notice rehired to In sub - sClton la', seal. tie ;led Unde, Slate La WS fit Real Property M me case of real oro0erty in one an�e wiener. trrc State mr ;necwmv o,otherpoierrmlenul suou-sloni as designates by the laws of su[e Slate In which the property subtect to the I,M Is situated . and inn Personal Property In the case of personal property Whetter tangible or Intangible In one office Within the State tit the county or other governmental subdrvn ,snl as designated by the taws of such State whuo the property subfect to the tron .S Situated 0, IBI With Clerk DI asmcl Courl In the oleic! of the curt of the United Setts dtShlct court for the judicial district M Werth the properly =1 10 ben is situated WhenM, the State ties ,rot by law desgnateo one office .mien meets the lepWer W^Ol s:;�parapopn "t a' ICI Wan Recorder 01 Deeds DI The District 01 COlirinbla IN the II14e of Ihe Recorder of Deeds o1 the Distract at Columbia It Ine property sublKl to the Ile. Is sit uald Io IN, DlSllicl of Columbia I IL Entered as Document No. 86 1 0 i s 121 Sltus Of Properly Suolect To Lien For PWPOSCS of paragra/M S! l l am 14, DroplrlY Snail to deemed to Pe slluated .I Beal property In the case of real properly at its any,":lotabon. or IBI Personal Property In ten case of personal property wneme, lanptble or mtarngnbie at the residence of the taxpayer it the time the notice of lien m tied For purposes OYparagraphf211e{ fheresdenceDf acOrpbrat10n of pannefShIP shall be deemed to De the place at which the prole pal ewKUllye office of lee business ,s located and the residence y a taxpayer whose residence n without the United states shall be deemed to be In !N' D,stnc! o! Columbia 131 Form the !arm and content at the notice referred t0 .n s0sechon la1 shall De p,escribed by the Secretary Such notice shall be yalld not Wrlrislandinp any Other provision of law ,egudmg %tie to,m or content at a nonce at lien Nab: See section 6323(b) for exceptions to a valid notice of lien imposed by section 6321 with respect to: t Securities 2 Motor vefucles 3 personal property purchased at reUll 4 Personal pro0" Wrchased in casual sale 5 Personal property subjected to possessory lien 5 Beal property tax and spectat assessment Dens F Resdentet property su0eect to a mechanic s Ilen tot certain repairs and Improvements a Attorney's glens 9 certain Insurance Contracts i0 passbook loans w, Rdiliig( DI Notice. — Fm wircia— of In., section - 11, Gm wal flail. — uness notice a! Ilea •s rented .n Ilse manner prescribed m palagraph (21 au-0 Iht ,euuired Iehhtp DMOC such notice of lien snan be treated as htedon the dale on winch d IS I4edlm accordance wren sabseclan 0 1 atte, the expiration of such rehlMg period (21 Piece FK Filing. — A notice of [,an retilell during the required tehnng period shall be OKI— only cal If "' such notice of hen is reldea In the Office Ir. Which the pica rWtice of lien Was hied . and fl n m the case of leaf bravely me lace of Rrdng Is entered and recorded In an that, 10 one extent Iea.,ed by subsettion 111141 and IBI M any case In which 91) days or mote pilot to Ine dale of It milling o1 no- o/ I Wn under ruhpernraPh 103. the L Secrela+y received written aWaa Iron IM me manor prescribed i regulations Issued by the Secrelary> ConcerMdp 3 Change M the taxpayer S reSdew.l. rl a neaCe Of such Ilan 1s also hied rnacco dance With subsection Ill m the Stale M which such residence Is Wafd Of ll"M AWRI PKW. — MWCM-, of any notice olben.IM NfM`rptnrad tp:Mlq derma "faeaaa• IAn the one year 9614011 ending 30 days aver tMfaplfalran Of 6 years after the date of the assesslnenl W 1M lace. end 181 the one-year lienodendenpwenfte txpraffenw6yews after the close of the preceOrno had wed fed" permit tw such notice of 1'en Sec. 6325. Release Of Lien Or Discharge Of Property. at RelNee IN Lien. — Subnct to such reputations as ft{e Secretary may far"a e. fen Secrwry shea Issue a cendrcale of relent of any Ion da►esed snth respect to any Internal revenue law net tat" than 30 days att$r Ue Sayan Which III Wbrtity Satisfied o, Um nlwcobte TM Secretary finds that ten liability 10, tlm amount assessed. tbgettwr wen elf Interest in respect Iheteol has OW fully Satisfied W hall become legally unenforceable of f21 Bond Accepled - There is turmSlted tethe SedtlNyena accepted by him a bond that is cordfldled upan the payment of the amount assessed. together With all IRWOSI M respect thereof -thin the time prescribed by law (mdudmg arty extension of Such hme) and that Is In accwdaoca with SKn ,ebu,rements relating to terms conditions. and form of the tfond WA aKetret thanon. as may he rpaclffed by such niuhetera Sec. 6103. Confidentiality and Dis- closure of Returns and Return In- formation. (let Diselolare d Certain Roma and Relearn Information Fair Tax Adethdatration Purposes. — QI Disclosure of amount of outstanding Ire 11 a notice of lien has been filed pursuant to Section MMO Ine AnWM l Of ten outstanding obligation secured by such lien may be disclosed to any person Who furnishes satisfactory rrdlan a, iduKe that be has a right in the property Subject 10 such Into of Intends le Obla:n a right In such properly I