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Fxce" From Internal Revenue Code
<br />Sec. 6321. Lien For Taxes.
<br />If any person liable to pay any tax neglects or refuses to
<br />Pay the tame after demand, the amount (including any inter-
<br />W. amitionti amount, addition to tax, or assessable poraity,
<br />together with any coats that may accrut in addition thereto)
<br />shall be a Ilen M favor of the United states upon all property
<br />and rights to property. whether real or personal, belonging
<br />to such parson.
<br />Sec. 6322. Period Of Lien.
<br />Unless another date is spocilicaliy fixed by law. the lien
<br />imposed by notion 8321 shat! arise at the time the assessment
<br />Is made and shall continua until the liability for the amount so
<br />assessed {or a judgment against the taxpayer arising out of
<br />such liability) Is satisfied or becomes unenforceable by reason
<br />of japes of It"".
<br />Sec. 6323. Validity and Priority Against
<br />Certain Persons.
<br />Is) Purchaser's, Hoiden Of Security In-
<br />terrsotts,.Muechanic's Lienws, Arid Judgment
<br />Lien C 10001 . — The fien imposec by section 8321 shall
<br />not be valid as against any purchaser, voider of a security
<br />Interest, mechanic s lienor, Ot iudgment lien creditor until notice
<br />thereof which metals the requirements of subsection it) has
<br />been filed by Me Socretary.
<br />(n Piece For Filing Notice; Form. —
<br />{t) Place For Filing -the notice referred to in sub-
<br />section (a) shall be filed -
<br />(A) Under State Laws
<br />I) Real Property - in the case of to properly. In enc
<br />office within the State Or Me Co,,nty o: ,ne,gove ,mental
<br />subdivision).. as designated'dy the i2.5 of such Slate, i
<br />which the property subject to the I!en is s:'uated: and
<br />,il Personal Property - in the case it oersorai
<br />property. Whether tarigilia ,r .ntang,oit, a" office
<br />within the State for the ] her • ;cusmmenta•.
<br />subdivlsionj. as designated by Vie awe J h. Slate,
<br />in which the property suojec' Iii a lien' is sdt aed.
<br />Of
<br />18) with clerk Of Ols v co] In he e _ rise of
<br />!h@ United Stiles dislrtct new l 10, •:e ��,, c a w'LLEn
<br />the property fl b l to i e ss s-tualad e `,�fi5 '•.as
<br />101 by law designated one 01,ce w-:;:',!ve _
<br />509aragraph tAi. pr
<br />(,r,) with Recorder 01 vaa2s of - ,II. -. - ,.. I'..J
<br />the office of Ina RefCorder of 0"0$ 0! Ili! h Ct t', GJ: ^•i.:i
<br />the j'RO €ally _, 5 t : _
<br />Cwfam9la.
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<br />Fxce" From Internal Revenue Code
<br />Sec. 6321. Lien For Taxes.
<br />If any person liable to pay any tax neglects or refuses to
<br />Pay the tame after demand, the amount (including any inter-
<br />W. amitionti amount, addition to tax, or assessable poraity,
<br />together with any coats that may accrut in addition thereto)
<br />shall be a Ilen M favor of the United states upon all property
<br />and rights to property. whether real or personal, belonging
<br />to such parson.
<br />Sec. 6322. Period Of Lien.
<br />Unless another date is spocilicaliy fixed by law. the lien
<br />imposed by notion 8321 shat! arise at the time the assessment
<br />Is made and shall continua until the liability for the amount so
<br />assessed {or a judgment against the taxpayer arising out of
<br />such liability) Is satisfied or becomes unenforceable by reason
<br />of japes of It"".
<br />Sec. 6323. Validity and Priority Against
<br />Certain Persons.
<br />Is) Purchaser's, Hoiden Of Security In-
<br />terrsotts,.Muechanic's Lienws, Arid Judgment
<br />Lien C 10001 . — The fien imposec by section 8321 shall
<br />not be valid as against any purchaser, voider of a security
<br />Interest, mechanic s lienor, Ot iudgment lien creditor until notice
<br />thereof which metals the requirements of subsection it) has
<br />been filed by Me Socretary.
<br />(n Piece For Filing Notice; Form. —
<br />{t) Place For Filing -the notice referred to in sub-
<br />section (a) shall be filed -
<br />(A) Under State Laws
<br />I) Real Property - in the case of to properly. In enc
<br />office within the State Or Me Co,,nty o: ,ne,gove ,mental
<br />subdivision).. as designated'dy the i2.5 of such Slate, i
<br />which the property subject to the I!en is s:'uated: and
<br />,il Personal Property - in the case it oersorai
<br />property. Whether tarigilia ,r .ntang,oit, a" office
<br />within the State for the ] her • ;cusmmenta•.
<br />subdivlsionj. as designated by Vie awe J h. Slate,
<br />in which the property suojec' Iii a lien' is sdt aed.
<br />Of
<br />18) with clerk Of Ols v co] In he e _ rise of
<br />!h@ United Stiles dislrtct new l 10, •:e ��,, c a w'LLEn
<br />the property fl b l to i e ss s-tualad e `,�fi5 '•.as
<br />101 by law designated one 01,ce w-:;:',!ve _
<br />509aragraph tAi. pr
<br />(,r,) with Recorder 01 vaa2s of - ,II. -. - ,.. I'..J
<br />the office of Ina RefCorder of 0"0$ 0! Ili! h Ct t', GJ: ^•i.:i
<br />the j'RO €ally _, 5 t : _
<br />Cwfam9la.
<br />(2) SIM 01 Property Subject To Lion - For purposes at
<br />paragraphs (1) and (e), property shall be doomed to be situalRd
<br />(A) Real Property - in the cast of real property, at Its
<br />physical location; or
<br />IS) Personal Property - In the can of personal property,
<br />whither tangible or Intangible, at the residence of the
<br />taxpayer at the time the notice Of lien 1$ filed.
<br />For purposes of paragraph (21(8), the residence of a corporation
<br />or partnership shall be doemed to be the place at which the
<br />principal executive office of the business is located, and the
<br />residence of a taxpayer whose residence is without the United
<br />States shall be deemed to be in the District of Columbia.
<br />(3) Form - The form and content of the notice
<br />referred to in subsection (a) shall be prescribed by the
<br />Secretary. Such notice shall be valid notwithstanding any
<br />other provision of law regarding the form or content of a
<br />notice of lien.
<br />Note: 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 />1. Securities
<br />21 Motor vehicles
<br />3. Personal property purchased at retail
<br />a. Personal property purchased in casual safe
<br />6. Personal property subjected to possessory lien
<br />6. Real property tax and special assessment liens
<br />,. Residential properly subject to a mechanic's
<br />hen for certain repairs and improvements
<br />6. AnOrney's lions
<br />9 Certain insurance contracts
<br />11 ,1 Pase000k ;cans
<br />lit! Refiling Of Notice. — For purposes at this
<br />se lion
<br />;l, General Rule. — uaiess nonce of liens rattled in
<br />me manner gresc•:bed n ca:ag,aph Q) d,,.Inq fine required
<br />chiin; period. such hence of l ®n mall be if aawc as filed on the
<br />.`are pn which !, is filed '' ;^ accordance with subsection fill after
<br />tie rep:.ratlon of s•och refiiing pefloa
<br />r Place For Fiiing. — r, % ¢ . en rattled
<br />the required rot ii nq ponce snail be aHOOtice only
<br />9i d.
<br />• s'lcf n. I. if lien s ref V:.e G e a 4"!:rn the
<br />of niece e , was !tied, a. -,d
<br />�f1 file case of leal p'rpe'ly -'he f3 1 ,' r ;t ^u ,5
<br />il'o rec'�rdeC =n a n 10 .. e 1P . „ : u' by
<br />ti aaev aye w:ncn. 90 t,,v or more �f 1! ",are
<br />l
<br />111
<br />L
<br />secretary received written Information (in the manner
<br />proscribed In regulations issued by the Secretary)
<br />concerning a change In the taxpayer'$ residence, If a notice
<br />of such lien Is @too filed in accordance with sulrsacbon (f? Ill
<br />the State In which such residence is located,
<br />(3) Requited ReBgng Period. — in the case
<br />of any notice of lien, the term "required rehling period" means -
<br />(A) the one -year period ending 30 days after the expiration
<br />M 6 years attar the date of the assessment of the tax, and
<br />(B) the one -year period ending within$ expiration of6 years
<br />after the close of the preceding required rattling period for
<br />such notice of lion,
<br />Sec. 6325. Release Of Lien Or
<br />Discharge Of Property.
<br />(a) Release Of Lien. — subject to such
<br />regulations as the Secretary may prescribe, the Secretary shall
<br />issue a certificate of release of any lien imposed with respect to
<br />any internal revenue tax not ;star than 30 days after the day on
<br />which -
<br />ill Liability satisfied or Unenforceable - The Secretary
<br />finds Mat the liability for the amount assessed, together with all
<br />interest in respect thereof, has been fully satisfied or has
<br />became legally unenforceable: or
<br />12) Bond Accepted -There is furnished tolhe Secretary and
<br />accepted by him a bond that is conditioned upon the payment of
<br />the amount assessed, together with ail interest in respect
<br />thereof, within the time proscribed by law (including any
<br />extension of such time). ar,d that is in accordance with such
<br />regoirements r*leting to terms, conditions, and form of the bond
<br />and 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) Disclosure of Certain Returnsand
<br />Return Information For Tax Administration
<br />Purposes. -
<br />I. 5,: 'osjre of am OUP! of ',a.",I.g 3101le Of
<br />oleo a, t,le ^b'''e"- p,.sun..t.J _ -, 67:3if_,n. amo'r' ^f -!,,e
<br />outslanding obhgat u' secwec�or s"Clf en r-ay be, d.sciused to
<br />any person woo lurrishes satisfactory written evidence that he
<br />has a ih, V, petly '.;bleCl IC Ile, ]' Inte'tcs 1,
<br />obta a I. '- p ooe f,
<br />I
<br />t,, pg gg ( jj
<br />rat
<br />I
<br />r
<br />pffi
<br />i
<br />(2) SIM 01 Property Subject To Lion - For purposes at
<br />paragraphs (1) and (e), property shall be doomed to be situalRd
<br />(A) Real Property - in the cast of real property, at Its
<br />physical location; or
<br />IS) Personal Property - In the can of personal property,
<br />whither tangible or Intangible, at the residence of the
<br />taxpayer at the time the notice Of lien 1$ filed.
<br />For purposes of paragraph (21(8), the residence of a corporation
<br />or partnership shall be doemed to be the place at which the
<br />principal executive office of the business is located, and the
<br />residence of a taxpayer whose residence is without the United
<br />States shall be deemed to be in the District of Columbia.
<br />(3) Form - The form and content of the notice
<br />referred to in subsection (a) shall be prescribed by the
<br />Secretary. Such notice shall be valid notwithstanding any
<br />other provision of law regarding the form or content of a
<br />notice of lien.
<br />Note: 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 />1. Securities
<br />21 Motor vehicles
<br />3. Personal property purchased at retail
<br />a. Personal property purchased in casual safe
<br />6. Personal property subjected to possessory lien
<br />6. Real property tax and special assessment liens
<br />,. Residential properly subject to a mechanic's
<br />hen for certain repairs and improvements
<br />6. AnOrney's lions
<br />9 Certain insurance contracts
<br />11 ,1 Pase000k ;cans
<br />lit! Refiling Of Notice. — For purposes at this
<br />se lion
<br />;l, General Rule. — uaiess nonce of liens rattled in
<br />me manner gresc•:bed n ca:ag,aph Q) d,,.Inq fine required
<br />chiin; period. such hence of l ®n mall be if aawc as filed on the
<br />.`are pn which !, is filed '' ;^ accordance with subsection fill after
<br />tie rep:.ratlon of s•och refiiing pefloa
<br />r Place For Fiiing. — r, % ¢ . en rattled
<br />the required rot ii nq ponce snail be aHOOtice only
<br />9i d.
<br />• s'lcf n. I. if lien s ref V:.e G e a 4"!:rn the
<br />of niece e , was !tied, a. -,d
<br />�f1 file case of leal p'rpe'ly -'he f3 1 ,' r ;t ^u ,5
<br />il'o rec'�rdeC =n a n 10 .. e 1P . „ : u' by
<br />ti aaev aye w:ncn. 90 t,,v or more �f 1! ",are
<br />l
<br />111
<br />L
<br />secretary received written Information (in the manner
<br />proscribed In regulations issued by the Secretary)
<br />concerning a change In the taxpayer'$ residence, If a notice
<br />of such lien Is @too filed in accordance with sulrsacbon (f? Ill
<br />the State In which such residence is located,
<br />(3) Requited ReBgng Period. — in the case
<br />of any notice of lien, the term "required rehling period" means -
<br />(A) the one -year period ending 30 days after the expiration
<br />M 6 years attar the date of the assessment of the tax, and
<br />(B) the one -year period ending within$ expiration of6 years
<br />after the close of the preceding required rattling period for
<br />such notice of lion,
<br />Sec. 6325. Release Of Lien Or
<br />Discharge Of Property.
<br />(a) Release Of Lien. — subject to such
<br />regulations as the Secretary may prescribe, the Secretary shall
<br />issue a certificate of release of any lien imposed with respect to
<br />any internal revenue tax not ;star than 30 days after the day on
<br />which -
<br />ill Liability satisfied or Unenforceable - The Secretary
<br />finds Mat the liability for the amount assessed, together with all
<br />interest in respect thereof, has been fully satisfied or has
<br />became legally unenforceable: or
<br />12) Bond Accepted -There is furnished tolhe Secretary and
<br />accepted by him a bond that is conditioned upon the payment of
<br />the amount assessed, together with ail interest in respect
<br />thereof, within the time proscribed by law (including any
<br />extension of such time). ar,d that is in accordance with such
<br />regoirements r*leting to terms, conditions, and form of the bond
<br />and 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) Disclosure of Certain Returnsand
<br />Return Information For Tax Administration
<br />Purposes. -
<br />I. 5,: 'osjre of am OUP! of ',a.",I.g 3101le Of
<br />oleo a, t,le ^b'''e"- p,.sun..t.J _ -, 67:3if_,n. amo'r' ^f -!,,e
<br />outslanding obhgat u' secwec�or s"Clf en r-ay be, d.sciused to
<br />any person woo lurrishes satisfactory written evidence that he
<br />has a ih, V, petly '.;bleCl IC Ile, ]' Inte'tcs 1,
<br />obta a I. '- p ooe f,
<br />
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