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<br />EJCII1IIS F_ Internal R_ Code
<br />See, 632 L lien For Taxes,
<br />
<br />If IllY _ "ollie to pay .., w negletf> '" rofuses iii
<br />pay !lie..... aIIor demond, !lie ......nl !iIl<:Judonj .n, '"Ie!-
<br />O$t, additional_nt addilloo to tax. 01 ~ penallt
<br />1IlplIlcf Irit1I .., C1lSls.tlIIt /NY _lie ill add~lOIl lhereUO
<br />sllaII be a hen 1lI.~"'lImlIll Sl3te< upon an JlfllIIIl\Y
<br />and r'lllb In plllpl!ity~'iilII\tIlIr"" or personal, befon<<in<<
<br />In lliCh pel1OIl. ..... ......
<br />
<br />See. 6323. Validity and Priority Agamst
<br />. Certain Persons,
<br />(I) ......... HIIdIn Of Security llltllllls.
<br />IIIcIIIIic's u.n. AId Jud&IMnI LiIIl CIecIit8rs. .
<br />Ihe hen IIl1llGIId II! _ b321 sllaIIllOIlle reM I$....ns!
<br />..,~. _ '" a 50CUllty _. _.""
<br />,-, aI !lIdcmMl1Ien c_ unld ooIrce thereOf whlch
<br />moots !lie ~ 01 ..mectron In ... ...... filed b,
<br />!lie SccrmrI
<br />
<br />(Ill ,.... Fer CIrlIin I'" E....
<br />n.;. ... fW. ' [.en flIOu&h "",ICe oj a ''''"
<br />IlIlplIIIIlll1'l_i321 ""'...... "ied, such lien sllaII flQlbe
<br />_.
<br />(fJ ..... for Fi111111Wice; Fenn. .
<br />(l) Ploce fal FrlilII. . The- -. r_ IU on wb
<br />secllan(l) sllaII be filed .
<br />(AI UtIfor Slale !as
<br />(i) IleoIP~. .In!lleClllOo1roal~.ln_
<br />alfaWltllio!lle SlRt(GJ !lIeCllOlllJ, GI o!lIer fM<IIll1"Ill
<br />a1~..~"'!lIe""''''5IIdISlall '"
<br />_llle ~ su!lIod to !lie lien" "'_. and
<br />
<br />{lOp.- p~ ,. llle CIllO 01 ;l<!l'JIlNl
<br />p/tperIr, wIIIlller ... or ....... I. ... """"
<br />"'""" !lie Stole (.. !lie UlUftly. 01 oilier __i!l
<br />~. .. ~ by lhe lam .f wc~ Sw.
<br />.. _ !lie ~ ~t 101M "on " ~'"'t""
<br />"
<br />111_ CIR {JI Ooslrtct Cooft '.!lIe oIla 01 !lie 01""
<br />olllle_ _~t>In<I'wr1I", It\< I"'l1<lOl ~t1lf"1 ,n
<br />_llle ~su!lIod Ill... Is~. """"",,"!lie
<br />SlIIt ... ... lIl' "" ~ ... oIhc. _ ..,." t""
<br />~ 01 ............. Iii. Ot
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<br />,L') WIth RIOllIlIet 01 Deeds 01 The ~'1lI Col." .
<br />lIIftlll!lr:l!ill lllefllrlllllltIlfOlllftIlf_lll!Ilitllf'OlIIlIIIIlit:
<br />,f the prOllOftr subi<<t to !fIe It.. IS ~tuated ill tile lhstnct of
<br />CeIlII1btI-.
<br />(2)!illu&,OI "'-- SuIIiltIID llIlt . for~ uI
<br />_IIlhS ill and (41 ptOllOftr sllaII be deemed m be
<br />sJIuatIId
<br />=~~ In the c.lle~r..t~atJlS
<br />~ f'enor.at P-,", ' i. lhe caso of per>OllaI prOllOftr.
<br />WhetIm IotIIilIIItt~. .1 llIe IIlIdtIQl oHIIe
<br />ta,payer at !lie I_lite notice of .... IS hied
<br />Sec. 6322. Pefiod Of lien, FOI 0Ut_ oj __ (2) (B), lJle ....aocz of . _
<br />. .. , ... , _.' _ tlfttl m IW'tt1l'!"th~ tblt.. dHnwttn be thP. DIar.e at.....
<br />...;;;;'1I!.6jil ':w-;.;';(u:.'Tm..,lJle....~ . !lie prl~ tUtulM ~ c1llN: __ is 1ccated.1ftd
<br />1S_1ftd5hofl~UIItlItllt1lotM!ltyfor!lle......nt50 :~<qils::~I===.:I:;~
<br />__for a jUll<<men1 ..,mst .. ~ a<lIInC DI4.11f . (3) Form nie form ~ '.CIltIIanl of IIle nOOct
<br />~ ~ sallSfioll or IleciIme$ ~ by - . rt!lensllo '" ~(.}. ~ .be pre:IC11bed by !lie
<br />s.<tetary: Sum.nata ~Lbt _ _'Ill .ny
<br />0IItet ptOI15iOn of law .6gatd.ni !lit form IX conm.l 01 a
<br />. ""lOt of :lien
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<br />Ii) RtIiIine Of IIalice. . rOt ""'P=S of IhlS
<br />"",bon
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<br />(II GtMraI Rule. . Unless notICe of !ten " reltled I.
<br />!I,. man... pre:IC1lbod In __ (2) dUllqllle II.'....,
<br />'ef1Mc pOllod. such ooIrce of lien sllaIIlle h_ as filed CO
<br />lJle dall OIl w!och ,lIS hied (in ~ w<1Jl subMct10R <n )
<br />.f1e tile ..pilat"", 01 wch refiIinc poriocl
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<br />12) I'lIaI F. fiIiIl&. . A not"", 01 I.... ..hied
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<br />~""'}~.--,~ ~ lhaH. ~ ~"...., ,
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<br />I'} such ooIrce "'.... IS rtllled rn lite oil"" rn omlCh
<br />tit. ""'" ooIrce 01 hen was tiled. and
<br />IIil ,n lJle case of "'" prcpotlY. lite fact of ,,"hn( IS
<br />t':fl-tefed and recotdftd In an lndel to (he f!lrent reqUlf\'O by
<br />
<br />=~A~'lItcii,i'or ....h;~~:!lIedate
<br />
<br />of I felitm( of 0ll!Ite of hert.... ~~,.tl!e
<br />Socrew, rew9ld wrltttn '"""_ (rn !lie __
<br />Il'CCIIbod '" rqu/ftlMs !wed by tfle StoMy)
<br />'""",,,nll'Ca <11aop In the taxpayer's rm!ence. If a noIlco
<br />cA ""'. """ IS abo filed '" ilCconli!l(1l wlfh ..~ (n
<br />In tt\! S~ In 1JtN(h suctl rP.Sfdence IS locatn1
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<br />Grantof, [)
<br />Crantee C
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<br />, . (3)'..... ............ . 'n !lie CIII of
<br />'aIltllllllef~'tlII!_~dIi1i-"'" .-.",'
<br />(AI !lie """'....30_...~ '
<br />of6_-::~"e1'.~.' '~tii:'* I.
<br />~.. ................., .J ., ..6 .
<br />_,..... ....01 ..,~telIIliIIII"'"
<br />penod "" 5UCIl ""'ice 01 .....
<br />S@C:'5325':.....~."
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<br />(a) .... Of_ . SuIIjIct ill ..... ....
<br />tiom 1$ UIt SecrelIrJ_ ~,tIIt.SlIliMjl"'..
<br />.-.~.. .......oI.W...... ....1
<br />:. a:.... ~ ~-~ r."! f"!' .1Il"-mr
<br />(I)UaIlillty~~,,~. ; .a....1
<br />tllldi tlIIt l!le ".....1lI!IIIit ...... .!'
<br />all~"'...1IllInlil.1IIIi....1ulIy . '. '., r
<br />_1epIly~. . ." ~ · '. r;'ff.
<br />(2) !lond ~. .l\ilm i ~ . tilt i. .
<br />and actIIllId Ir9 -.~----lIIIIII .... r
<br />men! of !lIe'-.t 1lSRIIIIId,IilplIIar1lilll1lll ilIlIIIIllll..
<br />'lIKI t1leltoI, WItIlio the lilne __.".. <IllCludillI..,
<br />..~of5UClltimol.lftdthelisio:~...
<br />....... !ela\iflC 10 lIIImi, ceadiIIm. IlIIlIolm .. tile
<br />_and SIlfOlioo 1lIerGl, . mIY be tpICitied by" ....
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<br />See. 6103. Confidentiality and Disclosufe
<br />of Returns and Return Information.
<br />tal 0IIdliIInt II CIIIIia ...... 1M......
<br />~ For Ta ftJ I ' Jlll. ~.,..,....
<br />(2) Ilactosunl of -.t of
<br />of .... loa....... IiIelI ...,.,.. fit
<br />l!' !lie ~ obI!Pl!G!l
<br />c1...I''' .., 'IilIl1OiI ,.. WIilIlIII
<br />~tlIIt~.!~Ill~.lIIIIMllrllllljldIoSllllll
<br />lien or ;nlMls1lialiliin I ri&\It III Mh'~.
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