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C~ o s ~\y ~ ~ ~ 3 6 a ~ ~ ~ ~ ~~ ~ !o ~ m. 0 a • Enie ed as Document (Vc. ~~_ 000.640 Z ~ z 3,...4=. rt 4"..a'rF OF R"~{tASKk) c ci SS COrr~, v ,F _ . ~ ~ ~ '83 FE8 9 Atf~la I ; `° m ° x a ~~ REG, nF nFF(`~ ,, ~ . z 0 ,\ 0 Excerpts From Inbrnal Rwanus Code Sec. 6321. Lien for Taxes. It any pef50n {labia la pay dray tax neglects ar reta5@5 to pay the same doer demand, the amount (inclu0ing any imerest. additional ampum. addition to tax, qr assessable penalty, together wah arty casts Mat may acerue in adCitien (hereto} shaft be a•kanm ~yP[ or the United States upon a!i property znd righk5--fo pmpeny, whether real or personal, belonging m such person. See. 6322. Period Of Lien. Unless ananrer date Is spectticafly fixed Cy law. ;rte iien+m- posed byt section 63'[7 shad arise at trio lime me assessment :5 made and shat) pondnue unbi the h30i!try far ttte amaunt sp assessed (or a judgment against trio taxpayer arising out c` such liability) +s sa25fietl er becanes unentorrnao!e by mason of lapse of time. Sec. 6323. Validity and Priority Against Certain Persons. .,a} Purchasers, NWdars Uf Security Interests, Macftanic's Lienors, And Judgment Lian Croditers.-ine lien impcsetl ai section 5321 shall not pe valid as against any purchaser, hglder cf a security interest rtmchanic's lienor, a judgment Ilan creo!wr unfit ncnce thereof winch meets the regmrements pt subsectwn ;ti nor<_ lRan filed Cy frre $ecretdry Ib) Pretaatlen Far Certain Interests Even Though Notiea Ffled.-fven Aough notice of a ,en rmi>asea Gy sec- tron 6321 has been flleb. such Tien sra!: rim G2 vaittl- (f) Place Fa Figng Notice: Form.- (1) Place For Fifrng.-The na*¢e reierrea to m sup- sectron (a} snarl b@ mea- (A} Under State Laws.- (i} R6al Prop@rf,• -!n th^ c2sa of real propeny.:n one Wf1de Wtmm the Stale (pr ine foamy. ar Wher govemmen- tai suotHrisron), as designated by Ina Wws.of such S We, id-whiWt tpe pr ray subject to tfie lien +s stuated: and (G} Persowl Property.-in me rase of personal prop@r~ ry, wrrether tafigiClO or intarigdne, m one onice wmm~ the Stab (W ine C-amy,.ar What gayernmentaksabdtvisiai}, as designated by ine laws W such Stara. in which the pro- perry subject [o the Nen is situated; or (B) WiM Clerk Ot District Court.-M the ohtce W the clerk W the Unuetl States district Court for the judicial di5lrict kt w!tbCh dro property subect to lien a situated, whariever the Stab ties trot M taw desgnated orre aKxe wraith meats the requlremants W sugraragraph (A): or (C) With Recorder Oi Deeds Ot The Distrkr of Coumbia.-In the oface of the Recorder of Qeeds of the District of CRIUmCw, d the pmpeny suaject fo the lien is situated ir! the Oishict of Columbia. ,2) Situs Ot Property Subject To l+an -For purpW-es q! paragraphs I i 1 and (41, prop6rly shalt Ga deemed to b@ sauatetl- (A) Rea! Protrerty.-In the case of real pmperry. at its physical Ictatian; or IB! Per5anal Property -Ir. Me case pf personal property, wneMer tangible ar mtangmle. at the re<_+oence of the taxpayer ai the time Me notice of lien rs tired Fcr purposes of Eiaragrapn t2!tB}. ;ha resroenca of a corporailOR G` panner$nlp snail b@ tlaemGn to t@ to@~p12CE al which the pnnc!pa: exetubve cpit2 at the GuSmess is ~rt_'atea. and tna reS~tlenta a' d Wxpayor whore °e9CEnca I<_ wnnCUi the l; n+;e0 Bta[as shah Ge oree-mail {p Gem !rte G:ar;gt p+ colUmbla Fcrm - ~hE form anG tanl6ni ct ine n4~ce ret6rre0 t9 :n s:f;.~dtilon Id chat: n@ preSCriCetl py ite $2Cretlry 'ucn .^e(ree she' ore vahv" ^.prwn'utanplnp env o!ner p: uv'ISron 91 taw regarplnq trio Ia~m cr Content ai a n9bC2 a+ I~en Igl RetRing 01 NotfCe.-Fqr pu; peso at tins secnan- ; Deneraf Rule.-umess active of hen s t @'.lea ,n the mar..^a: cresc :xo :. es!ragracn : ^; during the reowieo rehiin4 penpc. such nonce of hen shah ee irea!etl as ?eea an trio date on winch Ii ¢ Ided un dccordaec6 wnn subsecnett (tf) si`er !rte @xyralien qt such rehbng ~anoa ~;2) Pgee Fo[ FIRng.-A natve at hen tamed ourng the iegwretl re'i4ng Rerv.'~ snarl GE a'.tachve an!y- (A) it sacra notice at hen tS re6laa m (rte pnlee m wNCh Me pr+or nonce of fren was hies, aria (R) In anq case +n wnttrt g0 daps ar inure Rnor to the date of a raffling of nphte of !fen under subparagraPn (A}, ins Satre!ary rec@+vetl wnnen mlormaben Im the manrKr pre5criaee m regutaNprts issued by trio Secretary) corrern- mg achange in trio taxpayer's residence, rl a notice W such hen r5 also tiled m accordance wdh suasecllon (f) ~n Ine State m wmtn such resmance +s rowted (3} Requhed Raffling Period.-In the case of any rrotke of lien, the term "requkad refit(np.period" means- (A}--the acre-year period ending 30 days after the expiration at 6 years after the date ni the assessment W the tax. and (D) the anryear parted ending with the expiration of 6 years aver Me close of, [he preceding required refiling period for such native of lien. Sec. 6325. Release Of Lien Or Dis- charge Of Property. ;ai R8fea5e D} }..Ian.-SuDlect to saoh ragutabons a5 trio 5ecrerafy toay presenbe, Ina SECfe(aty Shdli IsSae a - cenlhca[e of release at any lien miposetl w!th respect to any -^.Iernai revenue tax not later inzn 30 days after Ine pay on a:mch- (71 l daility SahSi+etl or Unenfarceabie.- i he Secretary nnos that trio habdrty la Ina amount assessed. together with all inler857 :Fl respect therein, has been tulh/ satl5he0 QI has L2Came legally uneniorcedbie. e! -'! 3ond Accepted.-Thera +; iurntshed to the _ecr6tary aria accepted Cy him a bond [n37 I5 condnroned soon the payment a` the dmpuni assessed. Together wdh dIl ;ntera5t in respect thereat, within ine time prescribed by law (mcWamy any extens+on qt such [Inst. and (hat Ism accor- dance wiln such repWremems re!atiny to terms. conditions. and to:m of ine bend and sureties Thereon. as may he spetmetl dy such requlanons Sec. 6103. Confidentiality and dis- closure of returns and return information. (k} Disclosure ei Certain Returns and Return tnformatian For Tax Administration Purposes.- - ;2) Orscbsute at amount et eutstanaiag riot..-!t a nabce of lien Ras been filed WrSUani to-section 6323(f}. ine amount of the outstanding obiigatron secured by such lien may be di5cto5eC to any person who furnishes satisfactory written evidence that he has a nghF in the proberly subject to such hen or Inlerds to detain a right In such property