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1 n..,`,!� I 1 J t t bm" From InMrrwl Rmnue code Sec. 6321. Lien For Taxes. N any paean liable to pay arty in apleche or reluesa to pay 111111 *sale after d the WANfIt Ancldine an Nor- ast SON" attmest, Adada11 to tax, or aesesssble prift Now wo airy CM 110 MW awes N atttfma+ two) aba11 d.. son Is bw of err tww sales um all proism ant rlghM M peslnflf. w11albM fNl or paseMl, bNotgtllq M each poses. Sec. 6322 .Period Of Lien. tholes -novas date Is specs ally fixed by law, the lion Im1 1 ' by tenon 6721 shall arise at the time the assessment le made and shall Continue until the liability for the amohaht so =used (or a IudgmW against the taxpayer arising out of such liall ftfrl he satisfied at bec»mes unenforceable by reason of Miles Of tNhe. Sec. 6323. Validity and Priority Against Certain Persons. (a) Purchasers, Holders Of Security In- I I , McChNWe t.Nnors, And Judgment Lillian CfedNere, — The ken imposed by section=I shall not be rNM as against any purchaser. holder of a security itrfarest. medlenlc's hefgr, or phdgment lien creditor until notice MUNI which meets the requirements of subachon (h has bean filed by the Secretary. ro Plow For I" Notice; Form. — (t) Place For Filing - The notice referred to in sub. sactiort (a) shall be hied - (A) Under state Laws (i) ileN Property - In the case of real property. in one office within the State (or the county. or other governmentai subtliNSion)• u designated by the laws of such State. in which Cho property subject 10 the lien's situated. and iii) Personal property - In the case of personal property, whether, tangible or intangible, it. one office within the State (or the county. or other governmental subdivision), as designated by the laws of such Star in which live property suolect to the hes is situated or (8) With Clerk Of District Court - In the office of the clerk ay the United states district court 10, the judicial disv, -t m which the property, subject 10 lien is situated, wn:neaer the State ^.as Way law designated one office which meets the raou.•- :-arts 01 Subparagraph (A;. or IC! Witn Recorder of plaids pt Tne District N Coiumo a - :n the officer of the Recorder of peedsof the 0,stncl of Caiu'n -n;a it the property switect to the pert ;s situate, ;n •.'e c=tr CaherMit a W: 6 n f� X r ep M VIM d Pro" sops+ To Lien - for purposes of paragraphs (t) and ter), property shall be deemed to be 11itaaMd - W xeal Properly - N the am of real property, 9 No physical kiesbon: or (e) rwmw Properttf • N on sera of persarw Mop". telNew tlb*ble or tMalrgble. d tN resldena of 11le taxpayer at the "M 11M Mote of Ns is Viet for ampe11aa of peralrfMfl (A m,11r11 raalda11a oratxrperattoft or pwillaers" shah be dspn1110 to be the pfaoa N who this pftWool sweu11» oilier of Via baleses M MGM. atl the residence of a taxpayer - am MMM is wom IN IIMMd 51111115 "1 be deaes' ta be N the DWM of Columbia. (he) Form TN term a l content of ft notice referred to in subsection (a) shall be prescribed by the Secretary. Such rmtres A" be vam notteltlheendleg any other provision of law regarding the form or content of a notice of lien. Note: See section 6323(b) for protection for certain interests even though notice of lien imposed by section 6321 is filed with respect to: t. Securities 2 Motor vehicles 3. personal property purchased at retail 4. Personal property purchased in casual sail 5. Personal property subjected to possessory lien 6. Real property tax and special assessnwnt liens 7. Residential property sLW to a mechanic s lien far certain repairs and improvements e Attorney's liens 9. Certain im. urarce contracts 10 Passboolr loans rg) Reftibtg Of Notice. — For purposes of this section . (1) General Rule. — unless notice of lien is rattled in the manner prescribeC in paragraph (2) Wing the requited refiling period, such notice of lien shell betteated as filed an the data or which it is filed Dr, accordance with subsection III) after the expiration at such felling period. (2) Piece For Filling. — A notice of lien retied nfi the recut +M refiling period shalt be effective aniy - .dl ;f (1) such notice of lien is refiled in the office ,n rhich the prior nonce of lien was filed. and in the case at real property. the fact of rehlmg is - .!tried and recorded in an Index to the exter•r 'equ:ree by ,xechon %1) (41. and ;61 ;n ar.v case in w9:ch. 90 days or ^:ore y,c m lie Car of a rehimg of notice of hen ❑rider su0paragrep!. ;A). the G7 cJ C n M n .y- iti p iv secraMry neslve0 WNW khlOrwo" (N " teaser praacm" N ("Wa NM WNW by fN 5400ary) oenarskM a ddranpa N ft Napaii ra Wama, C a a" of such ear le ergo fie/ Natxwderre11 wNheubesNion (f) N M bqwm Rd" 1110 — m the date of my naka of Dah. the Win 'fahuited relying War mars - (A) the on"m perled "no 30 days alder the expiration of s yNra aft the lode of Via AM"fe enl of Viet ter. and (5) the owysw period smiling with the expiradmrofeyears after ft Noes of the oreceft rpvired mfilktg period for suo notice of hen. Sec. 6325. Release Of Lien Or /� Discharge Of Property. (al Releese O) IJen. — subject to such regulations as the Secretary may prescribe, dhe Secretary shall Issue a certificate of release of any lien imposed with respect to any internal riven W tax not later than 30 days other the day on which - (1) Liability Satisfied or Unenforceable - The Secretary finds that the liability for the amount assessed. together with ali inherest in respect thereof, has been fully satisfied or has become legally unenforceable: or a) Bond Accepted -There is furnished to the Secretary and accepted by him a bond that is conditioned upon the payment of the amount assessed, together with all interest in respect thereof, within the time prescribed by law (including any extension of such time)• and that is in accordance with such requirements misting to terms, conditions. and Corm at the bond and sureties thereon, as may be specified by such regulations. Sec. 6103 Confidentiality and Dis- closure of Returns and Return in- formation. 4k) Dbcbsure of Certain Returns and Return' Information For Tax Administration Purposes. — lZ) Dsciesure of amount err o;utammng iien -lI a nonce of hen has been hied pursuant to seciian 5323i1i Ire amoonl of the outstanding Obllgatibn sec,red by su r lien ntay be disclosec to any person %no furnishes satisfactory ssritten evidence fetal lie has a right in the property s4ojec to such I:en or Intends 10 obtain a nght m such property J • I