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<br />See, 6321, Lien For Taxes,
<br />It any peBOn liaDle to pay any tax neglet;1S or refuses-tO' pay
<br />the same after demand, the amount (including any interest.
<br />additional amount. addffion to lax, Of assesS3t>!e penatty.
<br />lllgeIber'_ any costs lila' may_ in _ 1_)
<br />'han ..a1ie!l"""""lIl.!ltllcUnlletl Sial.. _ aJlIlf~
<br />and rjgl'M; 1O,p(DPIIty,cYtbether tt\a! or DefSW.aJ. MlongU:i9_ID
<br />such person.
<br />See. 6322, Period 01 Lien,
<br />
<br />Unless anomer date is- speci~tcanyflXed by laW. H!e Hen im.
<br />posed by section 6321. sluU .ar.ise, at IOe: lima thE! assessment
<br />($ mad$ ;UtO sltail c-orrtillu&-unht tne"Mbffll\' l~ me amounr-su-
<br />assessed (Of a judgment against the. taxpayer ,H1Sin\llJui of
<br />su;:;h liability~ is. 5J.tisfieO IX becomes uMnfofctable cy reaSOf1
<br />0( laPSe of lirmt
<br />
<br />Sec, 6323, Validity and Priority
<br />
<br />Against Certain Persons.
<br />
<br />," PUIdlaurs, Hold... Of S...rily I_It,
<br />MI.chanlc" lIen.r., And Judgment lien
<br />tllditon.- file litm impc-sed uv sectIon 8321 shall flO1 be
<br />vaiid as. against any PUft~l, hOlder {)1 a security interest.
<br />mechanic's lf€f\Of, or jlJogment [1M creditor untii oonce
<br />thereof which meets me requirements ;)1 subsecUOn if} nas
<br />been Nee! by tile Secretary
<br />
<br />ll>) _ For Certain IllI8rests Even Thougll
<br />Notice AIed.-Even IhflUgn oollee o! a \fer. tmtxlSeQ try" see-
<br />Ww 6321 _has ~ filed, sue..'l #en 5tlall not bE ~a!id-
<br />(I) _ For Flllng HtlIIce: FllfI1l,-
<br />{1~ F1ai;c Fw FiWlQ_-Th8 liotice rereneO_lo ift SOl.!-
<br />section 1al shall be fi!ed-
<br />(A)U_ S~ "..s.- . .
<br />(i) R8al PrOflt;lity,-If! tile Ct1.:>e of ttal pronef{y, in one
<br />office:'Mthiflth8 State ,Of me coont)', Of othe1 goverMiei'l-
<br />lal sulldMSloll). .. ~l>v 1l1t....."'sucl1 Sial',
<br />m whk;h toe propeny Su&if:lCI to the uen IS sltuad: and
<br />{Jil Personal Proptrty_'-In 1M case ot personai Pfopor-
<br />ty. wtletW tangible Of intangible. in ooe offiqe within the
<br />..$lilIe.(or.llla."",""".Ol_.(lOY_suWwlsiORl.
<br />as deSIon>letl by 1l1t..... of SIJdlStal.. iIl..llith 111< PID'
<br />_ subjo<I to Il1t ..n is sIlliallld; "
<br />(al With Cterk -Of Olstnct Court. -.In lhe cltiCe- at lhe
<br />_at ""U_S_. _oourtlorll1tjulllcialdisUlCl
<br />.\It_llttl>'Ollfltl'suI>iOctlOlltnisS_._ltlo
<br />_ boo llOl by law l!eslgnalMl_ _ wbicll _ "'"
<br />........ 01__" (AI; or
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<br />(e} With Racorl1er Of Doods Of The District of
<br />Columbia. -In Ule office of the-Recorder of Deeds of the
<br />OfstriCl of Cowmbia. jf the: property -subject to tile lien IS
<br />situated m the DistriCt of Columbia,
<br />i.2} SItus Of Property Subject Tn lien_ -For p-~rpoS8S
<br />01 paragraphs: p) and (4), property shaU De tleemed to De
<br />$iluated-..,..
<br />(AI- Real prOfJffO)!.-H'i the case of real propertj, al its
<br />physical Joc:alion; Of
<br />(6) Personal Property_-in the case 01 personal
<br />properly. whether tangible or imanglb!e. at the reSidence- Of
<br />the taxpayer al lrn, time the notice oj lien IS fifed
<br />Fa' purposes 01 paragraph (2xB1. :he resloence of ~l.
<br />corparaDon or Pdrtnersn-ip shaH be oeemea to he loo, place ai
<br />whictrthe priric-ipai-6xetUtiYe llffi~ of lr.e twsmess is tocatM:
<br />df.d rhe resiQence of a tiD:payer wMse resfQence IS ....lth-out
<br />ttle llfHtoo Stales shaH be tleBm(:-{! \e t-e m l~e D,str.ct oj
<br />COIU'llOta
<br />
<br />form ,~fr,e lo.m arK! CI)nlan: o! me M{iCe relerrec
<br />lQ !rl SUDS.ect!Or. 1.:1/ shaH be Neswtle-j tr" the Sficre:tiry
<br />Such notice shaH ne valid f!QIWllt1stand~ng anv oH'1!u PfiJVISiQ;1
<br />et law regarding 1l\;1: !-mm Of content of <l notice of hen
<br />
<br />\Q; RefUing 01 NOUCe.-FDf flufp'JSe 01 thiS sectwfl-
<br />
<br />t1) Generll Rule.-Unless f10lJce iJi ~len I::'
<br />fet1J&l1fl tt~ ma-.rUlar iJfescriw<l in j)af<lgraph !~"! OUrI!l'ij the
<br />feqwr~ rehll!'}Q peHod:. !:;u\:h nonce ot hel'l shaH De treated as
<br />tiled 011 lfle Gate Oil which II IS fil8C \lO "c-t-ordanc~ w~tl'l
<br />subsec!lM (fH afle! me fi:r:p!riitk')!! of Stich reflHng pefioo
<br />(2J. ~ Fat FHlng.-A notice 0: i;€:fl fl!tlloo
<br />dUTing the fe\iUJrei:! l'afl#ng penod sr.ali be 'i'lffectr~'e or-Jy~'
<br />(A} tr sucn notke of hen is reWeo tn 1M office in whlCtllf1.e
<br />prior nmitt o1lten was lited, aM
<br />I B) III <iiI'PI case lfl wl:lfi";h 90 !jays or awe pn!)l" 10 1M
<br />liate 01 a rehhng 01 notiCe 01 !~n under s-ubparasrapn (A},
<br />tt:.e- Se(:I"lary l'eceNed wnnen ini'oimauOfl (m the manner
<br />presoribeGlnJOQllIalio.. ~bY.lM S..'....'YI CCIlCllln.
<br />109 a ctJange mIne w.payer's fSSKM!Il:e-, If a nOlke of Such
<br />iil!n IS also liled in aCCQrdance with subsec1ion (t! In the
<br />S1.a16 m ~ruch such !eSIO~ IS ll'Uted
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<br />Entered as Document No.
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<br />Granta& ) '7
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<br />(31 Required Rellllng PIriod,':"ln lhe cas. '.fany
<br />notlCtl of lien, Illelenn"'ellUIted.ltIH;ngperiarl.',.....F
<br />(AI tile _year, period' ending .JO day, altilr 1M
<br />expiration of ~ years after the date_of ,ttle aSseSsm&nt ot the
<br />tax. and " ^
<br />(8) the o~year period ending witl1the expiration of 6
<br />years after- the. close of the, preceding required- reflling
<br />peril)(! for such notiCe of li~.
<br />
<br />See, 6325, Release 01 Lien Or Dis-
<br />
<br />charge Of Property.
<br />
<br />(a) Release Of tian.-Subject to such regulations
<br />as the Sem-atary may ptescrltJe, the Secretary shaillssue \\
<br />-t:ertlficate {If release- of any lien imposed witli .respect to any
<br />!l'itemJl revel"1ue lax not laler than 30 days after the day on
<br />WhlCh-
<br />( 11ll-aCJhtV Satlslioo or UnenlgrceaoltL -The Secretary
<br />1:!10S tnat me liabllity for the amount assessed, together with
<br />dli Interest in f'espec! thereof. has !.leen fully sa\lshed or has
<br />beco.'11e legally uMnfOlteatlle; Of
<br />i 2) 80nd Accepted. - There IS turn/shed to the
<br />Secretary and accepleo tv t11m a bond that is conOltioned
<br />up',)fl lhe payment 01 the amount assess-e<!, together wilh all
<br />interest in respect thereol < wlthm Ine !Ime pfescobed by law
<br />i1nciudmg any exteflSlOn 0' such \\rile), and that i$ 111 accor-
<br />:.lance with such reqUIrements letaling to terms, conditIOns.
<br />.and fOHn- of the Dom:! and sUfeMs thereon, as may be
<br />SpeC1tlild bV such regulations
<br />
<br />See, 6103, Confidentiality and dis-
<br />
<br />closure of returns and
<br />
<br />return information,
<br />
<br />(k) OIsclo.ure of Certain Reto'ns and
<br />Return' Imonn.lion For Tax' - Administr2Uan
<br />PlIrpallI$.-
<br />
<br />(2) 'Oisctosure o! amount of outstanding HeI1.-lf a
<br />OOIICtlof ben bas :been Wea pursuant to s8cho>> 6323(f), the
<br />amount 01 the QulSlal"ldtng Obligation secured oy such Hen may
<br />be diSclosed to -any person wf'lO furniShes satIsfactory Wrftten
<br />evidence lhat ne has a fight in the property SUbjetl 10 such
<br />lien Of lJ1\ands !O oblalf! a ngnt jn SuCh property
<br />
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