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<br />Excerpts From Inteml Reveow Coif;
<br />SPc. 6321. Lien For Taxes.
<br />f any person iabie IT; paV any t.ax naghr!s ;:r refuses tc
<br />way the :amu alter dem2 td : P a? cu t :indud!ng any intet-
<br />es; �odlt, na amaum, addi O., tO t,x :r assessable penalty,
<br />:Ggal.f'pt wah any costs -,net may acc %e ir addition Theretol
<br />shall be a it2 la favor of the united States upon all property
<br />and `01s to prrperty, whether real or personal, belonging
<br />sUCh pe ?son
<br />Sec. 6322. Period Of Lien.
<br />:floss =.n;;mer aa;P is smcifiicaliy fixed by law. the Geri
<br />n seo by sert::,r: 63 shall irtser at the time the
<br />,Tai a V � assassmant
<br />'or the amount 5:7
<br />at &Sii„n
<br />eni roil :e by easor
<br />Sec. 6323. Validity and Priority Against
<br />Certain Persons.
<br />Puri 's, HWM Of Spitj 6ilerasts,
<br />Machak's Li s, ,l it Lief utorL —
<br />ucsad ny of .^ r J?' sired ;,of be valid as againsl
<br />Ctld.Sgr rl n;de: Sefu'� "V f?1er PSt. ?lri[hailiC•9
<br />t.dr, ;,qn , eni ,,r ,. ,I noACr; rharenf rvhict.
<br />r_. rs 9e :�gairnmemrg ., : aDSeCtmr `� has been aed ny
<br />a.y
<br />h. Protail:Wo Faf Ceti Inteests Evan
<br />No&e Fddad. i;Vi?n thOUGh nUiifa r!f lido
<br />mpc,H, - y sei >il 63_" ^a. den tiler]. Sn it a
<br />er has mr. 'tie
<br />va�:d
<br />I% Ning Notice; Fain. —
<br />P9 F, ruing. the into;, tefe;re
<br />A tr ws
<br />: r{.a: P v?rr: r ire -aF' ! fc?,• p'iipF!rTy. 'ri line
<br />. �r e atfl t l:pty t ?t VPI '11f ?ill it
<br />pr (.�irir w b if:;r f n A q t If �. a pfiCe
<br />Poi e 5 a t ' t Jt- V. 1 rr.r OVNfi�irntal
<br />1 t ti rM I). tl �IItB,
<br />'Uaied
<br />At;;,
<br />w weyei rhi ,apt 'ra:
<br />., 4 "7 .SIJr ,'r .o- N, ; ;'.� ti.�' "iP
<br />Intered as Document No.
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<br />85-o02955 f! ,
<br />Q Gra Nee
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<br />... Numonrai I '
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<br />!t si;bparagraph ;Al, it
<br />ICJ W1th Recorder Of Deeds Of The District Of Columbia. In
<br />the Office of th? Recorder of Deeds of the District of Columbia, f
<br />the property subject to the hen is situated in the District of
<br />Columbia.
<br />121 Situs i�t Property Sublect To Lien. For purposes of
<br />; aragraphs !P and 141, property shall be daemon to be situated
<br />(A) Real Property. in the use of real property, at its
<br />physical'ocation, or
<br />181 Personal Property. In the case of personal property,
<br />whether tangible or Intangible, at the residence of the
<br />taxpayer at the time the notice of lien is filed .
<br />for purposes of paragraph 121 (8), the residence of a corporation
<br />nr partnership shall be'deerried to be the place at which the
<br />principal executive office of the business is iocaied, and the
<br />residence, ut a taxpayer who", residence is without the United
<br />tatFS 'hail bt ieewed Ii, ben the D strICT of Columbia
<br />cn The +vm ar d ontent tit the nonce
<br />rorreo Ia L7)sP.clJ, "et tali Ge p-escr,bed by the
<br />Secrelar'y 'ucr,Ot +re snail �e vain; r'etw�thstanoing any
<br />'la JVisir 0+ law 'e "uar� r, e "Irm
<br />(if !en
<br />gal Ra ding Of Notice.
<br />GKWM Rule. — ilrless nOtiCr; Oi ilP.n .s riot i£1 in
<br />he manner prescribed in paragraph 12i during the rogwreo
<br />rtilima pPriod, 5110 notice of hen shall be treated as filed on the
<br />date on which ; is tiled tin accordance with subsection if! I aher
<br />the expiration Of such refiling Perot'
<br />'21 PIKe For Rfi — n lu'r.e ^f �-er, rnfued
<br />during tt cr requued rehling per'od she t?a effective oniv
<br />4, .1
<br />O SUCK nnere of lien is rehled .n the £!lice m winch Tile
<br />'I'MY 1001 of IIPn wits flied and
<br />in case If rPa P!(1'0jITy Ito ',,y ii rafilinq ;s
<br />Bred '!'norded .o jiri ndex iii ;he e.tei i r£n Uired ry
<br />�i:nSt�CtiL'!' 01 W aqo
<br />any 1,3W 1,i ..w'r ;chdays or mine pin r e hate
<br />a rnfiiinq ' nntry Of her, tinder sUbpa lu deli I: the
<br />E Gratdiy dY ;t Li.t Pn "IiI r .a,i0n tfte n ^antler
<br />it i n4 f r.dnge r ha .;+xpale t � -ziiei t,� ., ;li)1r:P
<br />! S 1 - lie ] ii n }!tact .r ai urdarn.e w�Ih si)Psec.�,r,
<br />,(,A',e'i
<br />!3f In the case ci
<br />any notice of lien, the term "required reating period" means
<br />IAI the one -year period ending 30 days after the expiration
<br />of 6 years after the date of the assessment of the tax, and
<br />181 the one-year period ending with the expiration of 6 years
<br />after the close of the preceding required raiding period for
<br />such notice of lien.
<br />Sec. 6325. Release Of Lien Or Discharge
<br />Of Property.
<br />iai 0811113101 Of lit. — Subject to such regula
<br />dons as the Secretary may prescribe, the Secretary shall
<br />slue a certificate of release of any lien imposed with respect to
<br />any Internal revenue tax not later than 30 days aher the day on
<br />which
<br />O) Liability Satisfied cr Unenforceable. The Secretary
<br />finds that the liability, for the amount assessed, together with an
<br />interest in respect thereof. has been fu!ty satisfied or has
<br />becI me legally unenforceable, or
<br />121 Bond Accepted. There is turnized to the Secretary and
<br />accepted by him a bond that is conditioned upon the payment of
<br />the amount assessed, together with a!! Interest in respect
<br />thereof, within the time prescribed by law lmciudmg any
<br />extension of such hmef . and that is in accordance with such
<br />equirements relating to terms, conditions, and form of the bond
<br />?na sureties thereon as may be specified by such regulations
<br />Sec. 6103. Confidentiality and Disclosure
<br />of Returns and Return Information.
<br />'ki Owme ofC tRom OW Rom
<br />Ifrfonnatim For Tax Adinirkration Pwp=L _
<br />hi Disclosure (It amount of outstanding lien If a notice of
<br />i en has been filed pursuam to section 63231f), the amount of the
<br />outstanding obligation secured bir such lien may be disclosed to
<br />env person whi, 'crnlshes satisfactory written evidence that he
<br />has a tight qt the progeny Suited TO such lien or emends to
<br />sbtain a '111? 'it! such property
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