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�!9 V8I J* QP�1 g bowlilli Fran MM M Raernw Code Sec. 6321. Lien For Taxes. If Buoy Parton table to pay any tea f"Isc l or ref nits to pey fed tree after Berard. the amount (including any mW- eat. ad*** SMOU , ad0itlai o tea. or Messable porgy. tegatMr wwt any cab IW say acous in addition thatb) *4 be a Rea M ftwerW ft UdW`ttates upon all property WA two to pgPrly whww read or personal. belonging W tact parart. Sec. 6322. Period Of Lien. Note; "Wee, deli is spedecally fired by law, the lien inlPaMd by tact, so qWl arise at 1M time the asommere is made rod III mom u al the liability for Me ovum so meow (or a judgment a0akul the taxpayer arising out of such Nabtty) is satsfnd or becarws ueentorcutife by reason d taper of vilw. Sec. 6323. Validity and Priority Against Certain Persons. W POrcl @Ws, hold- Off JSeallty In- a. s LIMM% And Judgment Lien Cifedillom — The am w epoad by section 6321 "I not be valid at Iwo am Macheeer. holder of a acuity, illlaeet, nNCnafic -f De00r, er jimeM iiM cndilW :irdd rMhp Merest which meets the requirements of subsection i0 has been filed by the Secretary. In Plea Fof I"Nolkr Form. — (1) Plan For Fling - The notice whetted to in star Section ta) shelf be filed - (A) Under State Laws tl) Beal Property - in 1tN case of tall property, in one ` office within the State (or flee county. or other govemmeraw subdivkion)„ as designated by the laws of Such stale. in whidi #*Vre*ty Subject to flit lien K situated: and (it) Paeenel Properly - in the case of personal progeny. whstha tangible or intangible. in ON office within the Stab (or the county. or other govtmnertal subdivision). as designated by the laws of Suctl State. in which the property supwil to the (ten is situated: a (a) the Clerk of District Court - In the office of the clerk of the United States district cowl for the judicial district in which the Property Subject td lien is Situated, whenever the State has ooh by law designated one ofhcewhich meets the requirements of subparagraph (A). or (C) with Recorder Of Dsed$ Of The District Ot Columbia - In tai efhaof Me ftecordef of Deeds of the District of Columbia. if fed property subject to Me lien Is situated in the ^extra Of Columbia. �1 C z I 't 13 Q ii eO ti X r .•ten L M Stmt 01 fropi &MM To Lien - For git0otsfa of paragraphs (1) and (4), property doll be doomed to be stuated - (A) Rd iRopetly - M the area of road property. ad to physical tocati,: or (b Personat hoperty - in the tee of WW W property. whetter tonglbie or imahgibk, at Ow raakeaa of Bic tamww at the tnae Mo MOM of lien is filed. For purpowd of puapreph M ft), ifle rvmft de ef e CmperaU, or Wbterebip shah be Is d to be flee place at which nth prindpal Micutis Urla of the "fee is Noabd. and fed r"RWU of a taxpayer whose residence Is wloout the United SWa aWl to deemed to be in the District of Columbia. (3) Form - The form and areanht of Me notice low to in Sul ee' ' (a) SW be preuxtead by tic Secretary. Such notice Nut be valid notwithstanding arty other Provision of law regarding 1M form or content of a of IIW Note' See section 6323(b) for protection for certain interests even though notice of lien imposed by section 6321 is filed with respect to: I . Securities 2- Motor vehicles 3. Personal property purchased at retail t. personal property purchased m casual sale s. Personal property subjected to possessory lien 6. Read property tax and special assessment liens 7 Residential Property subject to a mechanic's tier, for certain repairs and improvements e. Attorney's liens % Certain insurar+ce contracts to. passbookloans to Re" Of Notice. — For purposes of this section - It) Game! Rule. — unless notice oftien rs reided In tai manner prescribed in paragraPr 12) during the required retihng period. such notice of ?ten $hail be treated Wiled on the date orrwhich it is filed (n accordance with Subsection M) after the axpira)on Of such for" period. i2) Pleee For F04 — A notice of net. retired during the regwred refilirp period snail be etfecuve only - IA) if - f ij such notice of lien is reeled m the office in which the pnor notice of lien was filed. and (ii) in IN case of real property, me fact of refilmg is entered and recorded in an index to the extent required by subsection if) (a), and 181 in any case in witch. 30 days or more prrcr ro the date of a refiring of notice of lien ender subparagrapn ?A}, tai cn 1.7 --1 SeEntesy feeNrid erritan MfartaaMan Iin 1M nwtahr prescribed to rpulations Issued by *a Secretary) car"" a change In tic faapayer's resideros, n a notice ad such Bois Bice am teaardrhoa wRh tutwcn, Min pew $fate M wi such fasidertas is Mated.. M Re**W Rw"r fhf il.. — in the caar of a" notice of Inn, ft Mai"raNdnd rmV" Wo0' means - (A) the one-year period en0ing 30 days ath r the expiration of 6 years afM tlta dada of tw assaaamatt of the tea, ad (a) f owyarWiodandhgwiMMaespiradonof Byars after fed close, of fed Vice" required rattling period ter such notice of lien. Sec. 6325. Release Of Lien Or Discharge Of Property. (a) Release Of Lien. — subject to such regulations as The Secretary may prescribe, the Secretary %hag issue a cerdf cats of release of any lien imposed with respect to any internal ravernn tax not later Man 30 days after ttw day on who - (1) Llabihty, Satisfied or lnterdorcea is - The Secretary finds that the liability for the amount aaased. together with all interest In respect thereof, has been fully satisfied or has become legeliy unenforceable: or (2) Bond Accepted -Then is furnished to the Secretary and accepted by him a bond that is conddionod upon N payment of the amount assessed, together with all intense in respect thireol, within the time Prescribed by taw (including any extension of such time), and that is in accordance with such requhements relating to terms, conditions, and form of the bond and sureties thereon. as may be speedied by such regulations. Sec. 6103. Confidentiality and Dis- closure of Returns and Return In- formation. (k) Diadomme of Certain Returns and Return f�efomadlon For Tex Administration pp f2) Disclosure of amount of cutstanding:;en -if a.notice of ten has been filed Pursuant to section 03230'1. fhe amount of the outstanding obligation secured by sacs per may ce bsctosed to any person who furnishes satisf -I" written evidence mat he has alight in the property subject to such !ien or intends to obtain a right in such property W