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<br />Eww* From Infernal Rmnw Code
<br />Sec. 6321. Lien For Taxes.
<br />If any, parson babw to pay any to neglects or refuesa 10
<br />M tlu am after don" the amount (including any Most-
<br />,, adAlltlotW amount, adOfUon to Mi. or assessable WAY
<br />ppow we any Soap I M may accros in addition titian
<br />afWl be a Ilen Is pvwr "of lea IbiNU sew upon ail Property
<br />011. rigltp 10 pre". snuffer tw or personal. Worging
<br />p such I
<br />Sec. 6372: Period Of Lien.
<br />Udaa anepr aMa.b pednra9Y fined DY lam, tat lice
<br />Imapaed by eeedoll Bi2t ttbag arjes u the time lee assessment
<br />Is made and slug nxnokm omit the liability for the amount so
<br />nmuw (or a judgment against the taxpayer an ing out of
<br />such tisti ft is satisfied or becomes unenforceable by reason
<br />of ape M film.
<br />Sec. 6323. Validity and Priority Against
<br />Certain Persons.
<br />W PING OWS, ""in Of Se"Wity in-
<br />NrelMr MeehM W6 UM% And JudpW
<br />Lien t'aHdilOfl. — Tba Bea imposed by aecton M shall
<br />not be vWd a opmea wty purchaser, holder of a security
<br />Interest, mochimies naner. or judgment lien creditor until notice
<br />theteof ~ meets the requirements of subsection (fl has
<br />bee flied by the Secretary-
<br />(� Piece For MI Nofke; Form- -
<br />(1) Place For Filing - Tire notice re+eried to in snb-
<br />secom m (a) soli be filed -
<br />(A) Under state Laws
<br />O Real Property - in the case of real croperly. in cne
<br />office within the State for the county, or other gdvemn:ental
<br />subdivision), as Naignated by the laws of such State. in
<br />which the property Subittt to the lisp is situated: and
<br />(u) Persona! Property - In the case of Personal
<br />proparty, whather tangible or intangible. In one office
<br />within the State (or the county. or other gcvernmenta!
<br />subdivision). as designated by !It news of Such State
<br />in which the property, sutiecf to a :,en s 11jate,
<br />or
<br />(B) With Clerk m District court !n the office of the clerk of
<br />the United States district coat for the ;_dvai disvxt -n wh, *_n
<br />ty
<br />fete Drops subject to lien :s shaped, wr.e ^e.e the State ^as
<br />het by law designated one ott" wt:L' MWS t'2'e`i� • ",'E - :'.i
<br />subparagraph (Al, or
<br />(C) with Recordtr of Deeds of 'lie Cistnc!
<br />led office of tat Recurdei of Deeds a test zstr:cf of cnromo.�a n
<br />the Drop" Subject TO I" Len .s .,!,oleo
<br />Columbia
<br />0 sible of f' "subject To Lion - For prttpow of
<br />paragraphs (1) and (a), property shell be defamed to be situated -
<br />(A) Reed Froperly - In tat rase of rat property. at fed
<br />physical kcadw. or
<br />(6) Penwell Pr "- in tie use M paroserw property.
<br />whether tangible or iMatgibk. at the wekance of this
<br />tapysr at the tke the notice of lion Is filed.
<br />Fa parpoaee of p WOO iA (B).ft resldwnceM a cmwnmm
<br />or partner" slWl be learned o be On Place M Which the
<br />principal aecuUw oflka of tie business is Isolated. and fed
<br />raidace of a taxpayer whose roweKe is without the United
<br />states "I be Hamad to be in the Ofattkt of Columbia.
<br />tiff Form - The fora ,auk content M the notice
<br />,.Om. to in sub$Kbwt' (a) dull be prescribed by On
<br />SKMI@ry. such soft Saaa_ be had netedtlWattate6. MY
<br />eow provision of law spam0 Me form of cwmm of a
<br />ratite of lien.
<br />Nod: See section 6323(b) for protection for
<br />certain interests even though notice of lien
<br />imposed by section 6321 is filed with respect
<br />to:
<br />t. securities
<br />2 Motor vehftlet
<br />3. Psreenai property purchased at retail
<br />a- Personal property purchased in casual sale
<br />5. Personal property stAiected to possessory lien
<br />6. Rant property to and special assessment liens
<br />7 Residential property sub*t to a mechanic's
<br />lien for Certain repairs and improvamems
<br />8. Attorneys lions
<br />4. Certain insurance contracts
<br />10. Passbook loans
<br />(g) RefNing Of Notice. — For purposes of this
<br />section -
<br />(n Gen" Rule. — unless notice of hen is refried in
<br />the manner- prescr,W in paragraph i2) Gdrng 'he required
<br />rehhng period. such notice e1 lien ahali be treated as filed on tat
<br />date o^ which :t ;s !led lr accordance wile subsection fr i after
<br />the expiration of such return perrpd.
<br />2! PIM For Filing. — notice c ;:en .eNeC
<br />r the re]u +red refding p o'sha l 9. e. -GI :. a Sy
<br />?i) such notice otti _r.rsrehitCm the onicemwhichthe
<br />Wror 112tic8 of lien was filed, and
<br />rn m the case of real property. the tacr of •eni :rg is
<br />....0 a- -Coe ice. an 'IC!, to ;n> eaten! �E9� .0 by
<br />�B!�S.ct D, ,f, !S), arc
<br />.n any case =n wrncs Sri cars ear ^x <- ;•,a: co t,e late
<br />cL a rehliriy is c,uee o' :.rCe �u9�3. n ✓ n.. Ine
<br />_1
<br />54,C" ry rWfl, twfilm MkrneHan (n tip "new
<br />prescribed In regulations hous l by the SKmb1 )
<br />ooesaMng a Neap In this tapews rseldwse. If a notice
<br />of woe Iles Is On filed in accordance whin subaectfa (f) In
<br />the apes in whldl such resd- is lec",
<br />(3) Rs**W Mftq Peeled, — In the,caa
<br />of any notice of Ilan. the will rowmed refilling period" mars -
<br />(A) the onryeor pried „king 30 days after the expiration
<br />of 6 years aftec lee dab of that aaeaemant of the tax. and
<br />(B) the one -year period onding with the expiration of $years
<br />afar tat Nees M tie ,-wlo p reQulnd rafiing word for
<br />such notice of P".,
<br />Sec. 6325. 'Release Of Lien Or
<br />Discharge Of Property.
<br />ice) Rde 01 LINT. — subject to such
<br />regulations as tat Secretary may pmcribe, the Secretary shall
<br />issue a beriliclta of release of any lien Imposed with respect to
<br />eftr Internal revenue fa not law than 30 days after the day on
<br />which -
<br />(1) Liability Satisfied or Unenforceable - The Secretary
<br />finds thatthe liability for the amount assessed. together with all
<br />interest in respect thereof• has ban fully satisfied or has
<br />become legally unenorcuMe: or
<br />(2) Bond Acteppad -There is lurnished to the secretary and
<br />accepted by him a bond that is conditioned upcn the Payment of
<br />tat amount assesaaij, together with all interest in respect
<br />thereof• within the time prescribed by law (Including any
<br />extension of such time)• and that is in accordance with such
<br />requirements rotating to terms, conditions, and form of the bond
<br />am sureties thereon, as may be specified by such regulations.
<br />Sec. 6103. Confidentiality and Dis-
<br />closure of Returns and Return In-
<br />formation-
<br />(k) DWoinn - of Certain Returns and
<br />Rehm► Information For Tax Administration
<br />Purposes. —
<br />!2) 0isclos ,,re of amount of outstanding lien -!f a notice of
<br />en .as b•en` z s n.. Me aT nt e!t•.e
<br />wus.a.•u •�, oo gauo.: sec, u-nher a , :,e a ;sc oseC to
<br />Qperson who furnishes satisfactory wntltn evidence Ira! lie
<br />has a right in the property spDiect to such hen or intends to
<br />oota,n a right in such property
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<br />0 sible of f' "subject To Lion - For prttpow of
<br />paragraphs (1) and (a), property shell be defamed to be situated -
<br />(A) Reed Froperly - In tat rase of rat property. at fed
<br />physical kcadw. or
<br />(6) Penwell Pr "- in tie use M paroserw property.
<br />whether tangible or iMatgibk. at the wekance of this
<br />tapysr at the tke the notice of lion Is filed.
<br />Fa parpoaee of p WOO iA (B).ft resldwnceM a cmwnmm
<br />or partner" slWl be learned o be On Place M Which the
<br />principal aecuUw oflka of tie business is Isolated. and fed
<br />raidace of a taxpayer whose roweKe is without the United
<br />states "I be Hamad to be in the Ofattkt of Columbia.
<br />tiff Form - The fora ,auk content M the notice
<br />,.Om. to in sub$Kbwt' (a) dull be prescribed by On
<br />SKMI@ry. such soft Saaa_ be had netedtlWattate6. MY
<br />eow provision of law spam0 Me form of cwmm of a
<br />ratite of lien.
<br />Nod: See section 6323(b) for protection for
<br />certain interests even though notice of lien
<br />imposed by section 6321 is filed with respect
<br />to:
<br />t. securities
<br />2 Motor vehftlet
<br />3. Psreenai property purchased at retail
<br />a- Personal property purchased in casual sale
<br />5. Personal property stAiected to possessory lien
<br />6. Rant property to and special assessment liens
<br />7 Residential property sub*t to a mechanic's
<br />lien for Certain repairs and improvamems
<br />8. Attorneys lions
<br />4. Certain insurance contracts
<br />10. Passbook loans
<br />(g) RefNing Of Notice. — For purposes of this
<br />section -
<br />(n Gen" Rule. — unless notice of hen is refried in
<br />the manner- prescr,W in paragraph i2) Gdrng 'he required
<br />rehhng period. such notice e1 lien ahali be treated as filed on tat
<br />date o^ which :t ;s !led lr accordance wile subsection fr i after
<br />the expiration of such return perrpd.
<br />2! PIM For Filing. — notice c ;:en .eNeC
<br />r the re]u +red refding p o'sha l 9. e. -GI :. a Sy
<br />?i) such notice otti _r.rsrehitCm the onicemwhichthe
<br />Wror 112tic8 of lien was filed, and
<br />rn m the case of real property. the tacr of •eni :rg is
<br />....0 a- -Coe ice. an 'IC!, to ;n> eaten! �E9� .0 by
<br />�B!�S.ct D, ,f, !S), arc
<br />.n any case =n wrncs Sri cars ear ^x <- ;•,a: co t,e late
<br />cL a rehliriy is c,uee o' :.rCe �u9�3. n ✓ n.. Ine
<br />_1
<br />54,C" ry rWfl, twfilm MkrneHan (n tip "new
<br />prescribed In regulations hous l by the SKmb1 )
<br />ooesaMng a Neap In this tapews rseldwse. If a notice
<br />of woe Iles Is On filed in accordance whin subaectfa (f) In
<br />the apes in whldl such resd- is lec",
<br />(3) Rs**W Mftq Peeled, — In the,caa
<br />of any notice of Ilan. the will rowmed refilling period" mars -
<br />(A) the onryeor pried „king 30 days after the expiration
<br />of 6 years aftec lee dab of that aaeaemant of the tax. and
<br />(B) the one -year period onding with the expiration of $years
<br />afar tat Nees M tie ,-wlo p reQulnd rafiing word for
<br />such notice of P".,
<br />Sec. 6325. 'Release Of Lien Or
<br />Discharge Of Property.
<br />ice) Rde 01 LINT. — subject to such
<br />regulations as tat Secretary may pmcribe, the Secretary shall
<br />issue a beriliclta of release of any lien Imposed with respect to
<br />eftr Internal revenue fa not law than 30 days after the day on
<br />which -
<br />(1) Liability Satisfied or Unenforceable - The Secretary
<br />finds thatthe liability for the amount assessed. together with all
<br />interest in respect thereof• has ban fully satisfied or has
<br />become legally unenorcuMe: or
<br />(2) Bond Acteppad -There is lurnished to the secretary and
<br />accepted by him a bond that is conditioned upcn the Payment of
<br />tat amount assesaaij, together with all interest in respect
<br />thereof• within the time prescribed by law (Including any
<br />extension of such time)• and that is in accordance with such
<br />requirements rotating to terms, conditions, and form of the bond
<br />am sureties thereon, as may be specified by such regulations.
<br />Sec. 6103. Confidentiality and Dis-
<br />closure of Returns and Return In-
<br />formation-
<br />(k) DWoinn - of Certain Returns and
<br />Rehm► Information For Tax Administration
<br />Purposes. —
<br />!2) 0isclos ,,re of amount of outstanding lien -!f a notice of
<br />en .as b•en` z s n.. Me aT nt e!t•.e
<br />wus.a.•u •�, oo gauo.: sec, u-nher a , :,e a ;sc oseC to
<br />Qperson who furnishes satisfactory wntltn evidence Ira! lie
<br />has a right in the property spDiect to such hen or intends to
<br />oota,n a right in such property
<br />
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