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<br />E=pt s hn l C*
<br />Sec. 6321. Lien For Taxes.
<br />If any Person liable to pay any tax neglects or refuses to
<br />Day me some after demand, the amount (including n i
<br />eat amount, addition to tax, or assemble pyena�hy,
<br />e 1 n COIRS that may accrue in addition thereto)
<br />Of de United States upon all property rots
<br />to FPM fell or personal, belonfpng
<br />Sec. 6322. Period Of lien.
<br />Wall InOther data is imposed by sects 6311 'fixed by- law, the hen
<br />e mehe and anee et time the alseaSmeff
<br />cMWM MW the Witty for the amomt so
<br />for a judgment fret the taxpayer at out of
<br />wityi, is satisfied or becenes. unenforceable by reason
<br />of lase of time.
<br />Sec. 6323. Validity, and Priority Against
<br />N�e���� � Of Certain Persons:
<br />The !ion i UN�NII, � =M"tlm
<br />Th impend by section 6311 1 not be valid as against
<br />holder of a s %Pty interact mechanic's
<br />MOM the ludpmant ken creaitor unto notice thereof which
<br />the ��eWrements of subsection t8 has been filed by
<br />TWO N8*8 fbJ Fv Cut'i WSW Erg
<br />Fhd. — Eves through nonce of a lien
<br />IMPM by section 6321 has been filed, such lien shell not be
<br />ifl
<br />No h F11 N1W Fade, —
<br />Il) f4,y Per FdN .. 11M r0forred to In sub,
<br />section W be fob .
<br />W tea Site Lowe.
<br />W P49 P"Orty • In the Me of real property, m one
<br />O Nom» Seta W the tom, Or other guvarnmentai
<br />by the laws of such State, in
<br />wtkch the property subject to the kai is a+teated; end
<br />liO f ptt�,, In the Can of
<br />� penoref
<br />S7 the in ane office
<br />qty, or other wemnnritai
<br />ea by the Wm of such State,
<br />wbd the proo" WbCt to the I*n is situated;
<br />toWgh Clark Of Diettict Court. In the Otto of Me cork of
<br />the Urpted $ines t court for tie f dwrict in which
<br />W KOM to IV is UtMed the Stale has
<br />one oftce MKth Me" the retfwremoiiti
<br />T
<br />Vf•
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<br />O
<br />Entered as Document No.
<br />rlto; o n % b
<br />itee
<br />efkal'
<br />a ti�Ui1 ..�"A
<br />17 A 11110 0, is
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<br />If subparagraph (A); or
<br />the office �of the Recorder of needs offTThe 01 Columbia. �of, -4if
<br />PruPerty �rb{ect to
<br />rpw��
<br />I �,.,,,t� r' _ to to M of
<br />my hen, tAd taint ed re
<br />the ttzai is s tooted in the District of
<br />Columbie•
<br />Paced" mwem -
<br />the one-year period a 30 days after the expraton
<br />111 Situs Of Property Subject To lien, . For Purposes of
<br />paragraphs 12) Si Ill and 141,
<br />of 6 years after the date of the of tfe tax, a
<br />(8) the one-year period ending w� Me mwiration
<br />property
<br />OUReal Pro p Perry shheo he deemed to be sauetad
<br />Party. In the case of real property, at its
<br />PhY�tl bcatit»i; ix
<br />of 6 years
<br />after the rdasa of Me precieding rtawo railing Period far
<br />such notice of lien.
<br />le) Personal Property.. In the can of Personal Property,
<br />Whether tangible or intallglible, at
<br />Sec. 6325. Release Of Lien - Or Discharge
<br />the r esidmea of the
<br />taxpayer at the time the nonce of lien is filed.
<br />For purposes of Paragraph 111191, the residence of a
<br />Of Property.
<br />! ay _ S�cr
<br />corporation
<br />Or Partnership shall be deemed to be the place et which the
<br />f"+� of olheg at the business is located, And the
<br />itpeyer
<br />to such regrda
<br />lions as Me Sedate
<br />t Secretary
<br />issue a certificate of r le may the Secretary sfieff
<br />abase Of any Berl imposed with r to
<br />internal
<br />whose residence is Without thb United
<br />States Shall he doomed to be ai the District
<br />any revenue tax �t itmn to
<br />Wft . days efts ffte r04y on
<br />of Columbia.
<br />13) Form. The form and content of the notice
<br />referred to in subsection fat shell be
<br />fit Uability Sale* or Uomfo►ixOble. The swatory
<br />finds that Me liability for the arrigor
<br />Secretary. Such Police shall bg vakd notwithstanding any
<br />other provision of law regarding the form or content
<br />notice
<br />interest in re ec{' t++ i . birm fully tagedw With an
<br />become legally igtea}ane"W. or satefied or has
<br />of lien. of a
<br />11) Bond
<br />accepted AcixPt�' • There u furnefed to the Seams and
<br />all by huff a bond that is
<br />conditioned uPah the peyt" of
<br />the amount t►ir t , togoteet with all interest in respect
<br />thereof, within the toes
<br />pr�riWd by law lin�uA my
<br />extension
<br />extension of such timai, and i* is m eccordonce widt
<br />requirements
<br />such
<br />relating to terms, caraitans, and farm of the bond
<br />and sureties thereon, as may be specified by such regal ,ana
<br />Sec. 6103. Confidentiality and Disclosure
<br />Igl Of N1116M. _ For purposes of this
<br />section
<br />of Returns and Return Information.
<br />mow■ M
<br />ill — !finless notice of liens refiled in
<br />the manner prescribed m Paragraph 111
<br />1.t..Ik_l� MA p
<br />Far Tax AftiWafim
<br />during the required
<br />refiling period, such notice of lien shelf be treated as filed on the
<br />the on Which n is filed kn accordance
<br />' w
<br />11) Disclosure of amount of outstanding kOrh. It
<br />with subsection Ifl I after
<br />the expiration of such refiling Period.
<br />a notice of
<br />lien has bean filed pursumt to section BMM, the amount of the
<br />outatondulg tlbhpebon
<br />dur 12iha" FV — A notice of lien refilad
<br />equnral refikrp Period aha!! be offeCtiie grnly. .
<br />UUU
<br />secured by such Win
<br />any Person Who furriwas satistectory wrinM �a to
<br />! .}fie pt�r ft to
<br />if
<br />Ill such notice of ken is refitld in the
<br />:rte Such lien or intends to
<br />Obtem a right in such props,
<br />office in which the
<br />prior notice of lien w el &W, and
<br />can of real
<br />PrOPSrp,. me fact of refiling is
<br />entered r eordod in on Index to the extent required by
<br />SUfft -ton If) 141, and
<br />(8) in my taaae in *",130 don or �e � to the data
<br />of a refer of of IA),
<br />the
<br />Sea► "Ory manioc wrfim informal" lin the merrier
<br />al'Wrihed in regu4tio a Mud by the Secreteryi
<br />'"caning a in he texreyy "S residence, if a nonce
<br />Of such lien is $bo filed 'n accordance With subsection If) in
<br />the State in
<br />Which SuCr residence is located
<br />
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