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<br />of subparagraph IAJ; or
<br />Sec. 6321. Lien For Taxes.
<br />WJ Vft I'llmder Of Deeds Of The Dij� Of columbet. • In
<br />the office of the Recorder of Deeds of the District of Columbia, if
<br />WIN in the case of
<br />any notice of hen, the term "rellitired refifingi period" means
<br />It any Person 4W to Pay any tax neglects or refuses to
<br />the PrOPS"Y subject to the lien is situated in the Distinct of
<br />Columbia,
<br />(A) the one-year period ending 30 days triter the expiration
<br />Of 6 Years offer the date of the assessment Of the tax, and
<br />MY the Same after demand, the amount lincluding any infer-
<br />ell. additional amount, addition to tax, or assessabil Pon*.
<br />a
<br />12) Situs Of Property Subject To Lien. - For purposes of
<br />paragraphs Ill and (4), property shall be deemed to be situated
<br />181 the one-year period ending with the expiration of 6 years
<br />after the clan of the Preceding reottined refi fing period for
<br />[gather with any cats that may accrue in addition thereto)
<br />shall be a hen in *v of the United States upon all
<br />W Real Property. in the case of real property, at Its
<br />Phy*91 location; or
<br />such notice of hen.
<br />property
<br />and rights to OMPIrtY, whetter real or personal, belonging
<br />IBIPersonal Property.. In the case of Personal property,
<br />Sec. 6325. Release Of Lien Or Discharge
<br />to such person.
<br />Whether tangible or intairigible, at the residence of the
<br />taxpayer
<br />Of Property.
<br />Sec. 6322. Period Of Lien.
<br />at the time the notice of lien is filed.
<br />For purposes of paragraph 121101, the residence of a corporation
<br />18) 11411111111110 of UK — Subjem to such reguia-
<br />Unless another date is SPleakiliflyt,'fixed by law, the, ifiin
<br />imposed by section 6321 shelf " at the time the assessment
<br />or partnership sW be dawned. to be the place at which tha
<br />Prindm executive office of The business is located, and the
<br />l'Ons as the Secretary may prescribe, the Secretary shoo
<br />issue a certificaus Of release of ww ken imposed with respect to
<br />is made and Shall continue until the liability for the amount so
<br />residence of a taxpayer whose residence is without the United
<br />any internal revenue tax neuter than 30 days after ifie day on
<br />which -
<br />assmed for a judgment a" the taxpayer arising out of
<br />Such lillbifitlitl is satisfied or becomes unenforceable by reason
<br />States shall be deemed to be in the District of Columbia.
<br />131 Form. The form and content of the notice
<br />111Itabifity, Satisfied or Unenforceable. - The Secretary
<br />of him of time,
<br />referred to in subsection hil shall be Prescribed by the
<br />finds that the hability, for the amount 4311453ed, together with all
<br />Sec. 6323. Validity and Priority Against
<br />Secretary. Such notice shall be valid notwithstanding any
<br />Other Provision of low regarding the farm or content of a
<br />interest in respect thereof, has been fully sailtritied or has
<br />become legally urionforM of
<br />121 Bond Accepted.
<br />Certain Persons.
<br />notice of lien.
<br />0 Is furnished to the Secret" and
<br />accepted by him a bond that is condirborild upon the payment of
<br />HW= Of ��brMit .
<br />W$
<br />the am ount assil'3111111 together with all interest it, respect
<br />Thereof, w1hl the time proscribed by law fincluding any
<br />1WW AW J*W
<br />extension of such limal, and that is in accordance with such
<br />The lien imposed by section 6321 shall not be valid as against
<br />requirements relating to terms, conditions, and farm of the bent
<br />any Purchaser, holder of a security interest, med%rK,s
<br />hww, Of ludgment lic., creditor until notice thereof which
<br />and sureties thereon, as may be specified by such regulations.
<br />metals ft 11QUIrementi; of subsection M has been filed by
<br />Sec. 6103. Confidentiality and Disclosure
<br />the Secretary.
<br />fill %* Of Notics. — For Purposes of this
<br />of Returns and Return Information.
<br />(b) h Fff Can* Mno Em
<br />Th* NWo W — Even though notice of a ken
<br />trinposed by section 6321 has been filed, lien
<br />Section
<br />(1) 1341111111111111 Unless notice of lien is refiled in
<br />the
<br />IkI DWM of C06 %WN MW RMW
<br />11111011M WO IN Tox Admi6habi pirm —
<br />such shall not be
<br />valid -
<br />manner proscribed in paragraph (21 during the required
<br />(191 MW Fa Fft Neft FM —
<br />rfffileng Period, such notice of lien shall be treated as filed on the
<br />date on which it is filed (in accordance with subsection if) I after
<br />t2l Disclosure Of amount Of Outstanding lien, - If a notice of
<br />lien has been filed pursuant to section 632310, the amount of the
<br />M Place For Filing. - I The notice referred to in sub
<br />section (a) Am be filled
<br />the expiration of such refiling period.
<br />12) PI= Fu Fft— A notice of lien efilad
<br />outstanding obligation secured by W hen may be disclosed to
<br />any Person who furnish" satisfactory written evidence Thist he
<br />•
<br />Under Stifell Lows.
<br />during the required refiling period shah' be effective only -
<br />(A) if -
<br />43 8 right -in the p(OPM subject to such lien or intends to
<br />*@in a right in such property.
<br />fil P4W PMWIY. In the Case of real property, in one
<br />Offficl within the S111111 lot the county, of other governmental
<br />it) W notice of lien is ref led in the office in which the
<br />%6kvW, IS dilillignstod by the laws of such State, in
<br />Which the PfOWtY subject to the hen is situated; and
<br />Prior notice of lien was filed, and
<br />Iii) in the case Of real property, the fact of refiling is
<br />{ii) Personal Property. • In the me of personal
<br />entered and recorded in an index to the extent required by
<br />subsection Of fill, and
<br />PrOWN, whether IVI69 or into", in one office
<br />Wit him the Spin W the county, or Other govertimentief
<br />fe) in any Cleat in whic 90 4" &,Mwp W*,Io the data
<br />of a refilling of notice
<br />subdrilislial, as designated by the laws of such State,
<br />in which the PfOWtY Wb*l to the lien is situated;
<br />Of)* under subparagraph W, this
<br />Secretary received written infonmetiltin (in the manner
<br />or
<br />proscribed in regulations *sued by the Serretervi
<br />(81 With Clark Of District Court. in the office of the Clark of
<br />the United States district Curl for the lu" district in
<br />concerning a change in the taxpayer's residence, if a notice
<br />of such lien is also filed in accordance with subsection if) in
<br />which
<br />the Property subject to ken is mulled, whenever the State has
<br />the State in which such residence is located.
<br />not by low designoted am office which masts the faquirefferns,
<br />a
<br />M
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