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<br />Excerpts From Internal Revenue Code
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<br />Secretary received written Information fin the manner
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<br />(A) Real Property - in 14 case of real property, at Its
<br />concerning a change in the taxpayer 'a residence. If a notice
<br />phy8taf location; or
<br />of such lion Is also filed in accordance with subsection (Q in
<br />If any person liable to pay any tax neglect: or refusal to
<br />(e) Personal Property - In the came of personal properly,
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<br />Pay the same attar demand. the amount (including any inter.
<br />whether tangible or intangible. at the residence of the
<br />est. additional amount, addition to tax, or assessable penalty,
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<br />(3) Required Re11Ang Period. — In the case
<br />ftEsther with any costa that may accrue It•, addition thereto)
<br />For purposes of paragraph (2) (S), the residence of a corporation
<br />of any notice of lion, the term "required rattling period" means -
<br />shall be a lion In favor of the WW States upon all property
<br />or partnership shall be deemed to be Inc place at which the
<br />a y "
<br />AN rflints to property,. whether real or personal, belonging
<br />principal executive office of the business Is located, and this
<br />of a years after the date of the assessment of the tax. and
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<br />Excerpts From Internal Revenue Code
<br />(2) Sltus 01 Property Subject To Lien - For purposes of
<br />Secretary received written Information fin the manner
<br />paragraphs(t)and(4), propertyshall be deemed lobe situated-
<br />prescribed In regulations Issued by the Secretary)
<br />Sec. 6321. Lien For Taxes.
<br />(A) Real Property - in 14 case of real property, at Its
<br />concerning a change in the taxpayer 'a residence. If a notice
<br />phy8taf location; or
<br />of such lion Is also filed in accordance with subsection (Q in
<br />If any person liable to pay any tax neglect: or refusal to
<br />(e) Personal Property - In the came of personal properly,
<br />the State in which such residence is located.
<br />Pay the same attar demand. the amount (including any inter.
<br />whether tangible or intangible. at the residence of the
<br />est. additional amount, addition to tax, or assessable penalty,
<br />taxpayer at the time the notice of limn Is filed.
<br />(3) Required Re11Ang Period. — In the case
<br />ftEsther with any costa that may accrue It•, addition thereto)
<br />For purposes of paragraph (2) (S), the residence of a corporation
<br />of any notice of lion, the term "required rattling period" means -
<br />shall be a lion In favor of the WW States upon all property
<br />or partnership shall be deemed to be Inc place at which the
<br />(A) the one -year period ending 3D days otter the expiration
<br />AN rflints to property,. whether real or personal, belonging
<br />principal executive office of the business Is located, and this
<br />of a years after the date of the assessment of the tax. and
<br />to such person,
<br />residents of a taxpayer whose residence is without the United
<br />M) the one-year period ending with the expiration of6 years
<br />Sec. 6322. Perifod.:Of Lien.
<br />States shall be deemed to be in the District of Columbia.
<br />(3) Form - The form,. and content of the notice
<br />attar the close of the preceding raQulred Willing period for
<br />referred to in subsection (a) shAil be prescribed by the
<br />such notice of lion.
<br />Unhas anctlianh daft is specifically fixed by iaw, the lien.
<br />Secretary. Such notice shall be valid notwithstanding any
<br />Sec. 6325.' Release Of Lien Dr
<br />1 by section SW [fail arise at the time the assessment
<br />K matft oral s!q!I etmth ro lie nil the liability for the amount so
<br />other provision of law regarding. the form or content of a
<br />Discharge Of Property,
<br />(or a judgment against the taxpayer arising out of
<br />notice of liar.
<br />(a) Release Of Lion. — subject to such
<br />such Hatdt+ly) is satisfied or becomes unenforceable by reason
<br />Note: See section 6323(b) for protection for
<br />regulations as the Secretary may prescribe, the secretary shell
<br />of lapse of time.
<br />certain interests even though notice of lion
<br />issue a certificate of release of any fish imposed with respect to
<br />See. 6323. Validity and Priority Against
<br />imposed by section 6321 is filed with respect
<br />any internal revenue tax not later than days after the day on
<br />30
<br />which -
<br />Certain Persons.
<br />to:
<br />(1i Liability Satisfied or Unehforceabie - The Secretary
<br />p,�Y`y_�
<br />(a) P Eer"E, Haden Of {n-
<br />1. Securities
<br />finds that the liability for the amount assessed, together with all
<br />lillec
<br />IYHCtrrmic'a Llanan, And Ju�ment
<br />And
<br />2 Motor vehicles
<br />interest in respect thereof, has been fully satisfied or has
<br />become legally unenforceable;
<br />IJM CiedhOE. — The lion imposed by section 6321 shall
<br />3. Personal property purchased at retail
<br />or
<br />(2) Bond Accepted - Therm is tarnished to the Secretary and
<br />not be valld as against an
<br />g y purchaser, holder of a security
<br />4. Personal property
<br />P P y subchaedd in casual sale
<br />5. Personal property subjected to possessory lien
<br />acts t
<br />peed by him a bend That is conditioned upon the payment of
<br />Interest, mechanics lienor, or judgment ben creditor until notice
<br />6. Real property tax and special assessment hens
<br />the amount assessed, together with aH interest in respect
<br />thereof which meets the requirements of subsection (f) has
<br />7. Residential properly subject to a mechanic's
<br />thereof, within the lime prescribed by law including any
<br />been filed by the Secretary.
<br />lien for certain repairs and improvements
<br />extension of such time), and that is in accordance with such
<br />8. Attorney's liens
<br />requirements relating to terms. conditions, and form of the oond
<br />_
<br />(n Piece For Filing Notice; Form.—
<br />9 Ceram insurance ca,racl,
<br />and sureties thereon, as may be specifed by such regulations.
<br />11) Pace For Filing - The notice referred to in sue
<br />If) Passbook loans
<br />Sec. 6103. Confidentiality and Dis-
<br />section (a) shall be filed-
<br />(A) under State Laws
<br />:g) Refiling Of Notice. — For purposes of this
<br />closure of Returns and Return In-
<br />6i Real Property - in the case of real property, in one
<br />section -
<br />formation,
<br />office within the State (or the county. or other governmental
<br />I I) General Rule. — Unless nat•.ce of lien is reffed in
<br />fk) Disclosure of Certain Returns and
<br />subdivision). as designated by the laws of such State. in
<br />flit mr;.ner prescribed in paragraph 12i aurnq the required
<br />Return Information For Tax Administration
<br />which the properly subject to the iien is sllualcc, and
<br />Wiling period, such notice of hen sna I be treated as filed on the
<br />(i) Personal Property - In the case of personal
<br />dale on which It s' ie I n accordance wdh subset s I!i: after
<br />Purposes. —
<br />property. whether tangible of niangibie. !n one office
<br />the expiration of such refding period,
<br />within the Slate for the county, or other governmenia
<br />:2 Place For Filing. -.. rct �tr.IBC
<br />2; sc s t a area of a II •ar g r i tct of
<br />it which th, as tl properly fed : toe acs of such State
<br />in �wnitn the property scale -, to the e^ > sifua9_
<br />g to
<br />�u ^ ". t rued -I ,. lie ^.oil sna ur ei.ecn ✓r u.,y -
<br />:
<br />n ras ee c ms ar ,.c .. f ce sire ,c` Ile
<br />or
<br />B) Witt Clerk Court the of the clerk or
<br />Jch col ice of lien is refhad ri tl t office in h! the
<br />any pe[Han whC flier acres §a 5 attEry N it to a �tlenda ihdl rte
<br />is riot court
<br />the United States district Court nor the ladles n wh.C',
<br />he ial district
<br />i Gr hUa of t e Was i led, acd
<br />:,as a dgh e „ roperty subject to 'Wen or intends to
<br />the property sw.leat ro lien Is sl,.ated wh!ne ,- the Sale
<br />race of raj G!..ar y ",a lac .; �s
<br />.thlain a USh property
<br />Dili by taw deargnaied oneotiic -wh „,, rr Deis -,,, _ _ .,,
<br />ell' ano rer-,'led - a' lnae-'o lr.e er.l: : �y
<br />suhparagraPn loll. of
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<br />rC) with ReCoraer of bead 01 The D,Str Ct Jij , p,
<br />'rV Ca5e w^ C�i Yi) ay
<br />the officel of the Recorder of foods of the 0,511 ,1,1 0 tAlwiitia. :f
<br />f.. d , e .. ,g Gi , Ce ..` inert :i•r]{d v
<br />the praperlp tf,heCl lh the fier s ;�l,road e .i
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