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<br />Excorpts From Internal R_nue Code
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<br />See, 6321, Lien For Taxes,
<br />
<br />[f allY person aabie to pa1J any tax neglects or refuses to pay
<br />the same after demand. the amount (inCludlflg any mterest
<br />adt1ioonal amount. aooition to tax. Df .assessable penalty
<br />logether With any cosis that may accrue In aOOilion theretOl
<br />shall be a lien in iavor of lne UOlled States upon all property
<br />and fights to property, whether reaj or personal. tlelonglng to
<br />such person
<br />
<br />See, 6322, Period Of Lien,
<br />
<br />Unless ,mo!her Octe!::; SP8Clt!C<l!Jy IIXed t'l' i;;'" tile lien ,~
<br />poseo by section 6~;?; si>aii anse at the tU'M ;he assessmeHl
<br />IS mode ana shaH cOn(;1\ue until me !latH/lty for 1he amount so
<br />JSsesseo {or a juogment againsi me ~axpa~e! iH1SmQ: out {It
<br />such hatJi!ity~ is sa!isj'ed or oecol'l",es unenforceable by 'e.lson
<br />oj laose of tlme
<br />
<br />See, 6323, Validity and Priority
<br />
<br />Against Certain Persons,
<br />
<br />'a, Pun:ha..... Hold... Of Securlly InIeB.t.,
<br />Mechanic's UDnon. And Judgment lien
<br />Creditars.-7he lien Hn~ by sectlon 6321 shaH no! t~
<br />val!1i as ag,amsl any pun::Mser. 11J.!O€r 01 a :.S'.-:unty ,meres:
<br />mecl'...:imc's imoo;. (\f [udgmem (jen U6(hlC!" unw ;mlK.'e
<br />thereof wilKh noet1ts the reQU!rernenls (;1 stJbsectlOfl It.) l'1a::>
<br />Deefl !ilea oy :ne Secietaf)
<br />
<br />iO) Protection for C.rt... Int....I. E.... Though
<br />Notte. FiIed.-Even thougn 1l0hc.e 01 a ijen l!1ipasoo by sec-
<br />tron 6321 has oeen h:o. such litH, shaH nOl N! va!kI-
<br />PIa.. For Filing Notice: Form.-
<br />Place For Fi!mg - The "ill.\(;e t~leffOO to .f( SaD
<br />settn>niaj shall bei!jM~
<br />(!~l Unaer Stale law~.-
<br />Il} Real Propt:rt}'.-ln lhe case of feal Plopetty,!t! one
<br />atflce Wlttun me State (af the {,Gunty. Of oH,er gO't'fHfFnen
<br />tal 5ubOtvislOO), a~ aes.gnateo 0, the laws of su<:h Slate,
<br />In WhICh thej)fop&l1'J subject to the lien IS situated;.aM
<br />(ii) PtIrsonal Pro-psrty --;n lhe case 01 perSOttd:1 proptH
<br />Iy. whether t,angitll6 or H1tanglule. In OOil clhce WilillO an:
<br />State (Of the county, Ql other ijO'Verflffiltlltal SUbOMSlOn).
<br />as -c!eSig.f\aled 01 the laws of such State, in It\'hich the pl(t--
<br />~rtv ~\ibjeCllO the lien IS sllualecl: IJ1
<br />ioi N,H; Ch;"llll. Oi Olstnct Court -ll) lht! uthce ~! ttle
<br />C~k \it we United States Oistncl coun lor the tyOlClaJ dlstnet
<br />in wh;cli l:he property SObj&ct to lien IS srtuated. wNIDewr l/'W!
<br />State nas not by taw designated one otttce whicn meots the
<br />requN"ements oj SUbparagraph (A). Of
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<br />(Cl With Recorder Of Dw:Is Of The District 01
<br />CoWmbli,-l!'l the office of tile Recorder 01 Deeds 01 the
<br />Oistnc! of Columbia, il ttle property SUbject to ihe hen is
<br />situaled in the Oisme! of Cotumbia.
<br />(2) SItus Of Properly SUDloct To Llan.-For ~urDoses
<br />of paragranhs (1) ana (41. Napert\! shall ne CeeffieO !O be
<br />SJtuated.-
<br />{A} Real Property,-ln 1M case ot real property. at its
<br />phYSiCal locatIOn; or
<br />{B) Personal Prop:erty.-In !he case 01 oersonal
<br />DrQ:wrty. whelher tangitl\e 'Jr mtanglbie. ...1 t'le resr[JeOC& ot
<br />me taxpayer at :he !i!ne me notice ~f ;!€n is t;ie\1
<br />"-or ourooses '11 ['Malj'ann ;::,(3). ;"e rps\oeni:t: L'i l
<br />corpG!3hOn O-i p.mnersr.,p Sh3;' oe oeemec 10 C;) In!, place at
<br />""hirh the pnnc:pai !p.ecu!\'!ie 0!hce of !~F. tHiHless ,s 'ocatoo,
<br />and Ihe reSIdence of a !axpa\,tr whose 'eo;loeoce IS wi!rn."t!l
<br />nW U'l!led Slates ~ha!f Dl' lieel"t'C :1t',' lilt' D,Slnc! 0'
<br />COJW1'lOl<l
<br />
<br />.;Jl FeDr _7h€, IOHT' ,wd ('}l)le!1! C': :!1e nO!lce re!errea
<br />;0 In s"Usectn:lr' l,;:j ~!1a'; t,e :)~eswbeC l'~ !~ Secretar)
<br />Such notIce St;,li; oe h>Hl ;,C'tw1mS-lJflOH'\J ,Fly 0lMr tl'':'~l$'on
<br />')! law reqilHlinoJ t;'>? t~.'rr; 21 cQf'ller,: 0t J niJ:~e ;:.t
<br />
<br />'91 Refilmg Of Notice.-r-':'r ;n:!p0.;:e ....1 t~:s SE{:,c..~
<br />1; General Rule,-Jn~ss ~OlH,;e 0: ',fr! ,~
<br />
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<br />'''q\.l~!t'o fe'hli.1Q ;)noc
<br />':'f'(i the d-ati- an ",11!;:1\ 's Hw 2(C0iG"flCe ,.,-,m
<br />S~bS&t'Cfl ,.il! ai1er tfle e(p;ra1l0t! ~,l S0~" ~i'h'H'g pt'r>oo
<br />Plate For FRing.-.,l" nDt'Ce ,\t 'ie" <ellioo
<br />lflt~ reQt!lrea ~ef!H;,g ~f!OO sr.ag t>e el~e>':!!ve \'ir!lv-
<br />
<br />;)!,;,)I nullce 01 ;~en \'>a~ ;;~ct, .am)
<br />Bl \"l any case ,^,I'h~h 80 aay:, 0;;;' m\.ll~ pn)1 ":1 !t1e
<br />,ute ot.a re!Jilflg Qi 11i.!!l(~ N jll!!I "nUI![ Aitp..lf(lgf<iph tAl
<br />l:'e S<<:fel,H~ fe<:~,~~ ....'f\l!tU1 ,n!;gmoii:or. !ne manntlf
<br />";!8:;';Iltlet1lf111ft)..J.iI!Qil:i ;SSl.ilKi::'J the Seoel..iw! conctlfl-
<br />ng a change l(l t~ l<ll(~,t'lf S rt'$l(1eoct!, ,t ,'i M!tCe 01 such
<br />':en :$ <i:SO hl{!-C :0 J~orGaf\C'-' ,IO,i\1 s\Jbs~t;on III !l'l me
<br />S:i'J!;' ,I. ...I'm:n :.\lCi~ ie~IOt:l\':t '$ .~.ai~
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<br />Entered as Document No.
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<br />IST.nt.... /y
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<br />HF(~ OF nfF:\t;
<br />
<br />(3) Required ReflUng Period,-In th. case of any
<br />'c,:ice of lien, tOO.term "required Jefiling period";meatlS-
<br />(A) the one--year period.endlng 30 days' .after"t.he
<br />€'~p"Jtion of 6 years after the-date of the assessmentDf the
<br />ti!)(.Ji'!d
<br />3\ the one-year period ending With the expiration 016
<br />years atter the close .01 the preceding. required refilill11
<br />;;;;n,}<j far sucil notice1J. lien_
<br />See, 6325, Release Of lienOr Dis-
<br />charge Of Property,
<br />
<br />,1' Release Of Lian.-Sutlject 10 such regulations
<br />3$ the Secretary rnay prescnbe. tM Secretary Shall issue a
<br />cer!llicate of refease 01 any lIen imposed with respect to any
<br />internal rh'eoUl:; tax not law than 30 days after the oiW em
<br />>,dlJcn-
<br />\ 1 i 1.\3b!htv Sa-MIle(! or Unenforceab!e.- The Secretary
<br />fmi~S that the liabIlity 10r the. amount assessed. together with
<br />jjlterest In respecl the!eo1. has liten lulfy satislletl or has
<br />~!to"'{:ome ;egaH,. unen!orceable, Of
<br />?) Bond Accepte\l. - There IS fUffllsneO to the
<br />;3,;;,;,eti:lI)' and: a;;cepteo 0)' rllm a bond llta! IS conditlonOO
<br />'-'pOll ttle payment 01 the amoont assessed. together with ail
<br />'flteresl t:! respect thereof. 'Mtl1m lhe time prescnbed by law
<br />\,;;ciuomg any extensIOn at Suef< time). and !t'.al is l~ accor-
<br />ilance WIlt: suet. requitements relating 10 terms, cont1illons.
<br />aM form Of me bono an<! sureties thereon. as may be
<br />5C.ef:rlled Dy such reguiahons
<br />
<br />See, 6103, Confidentiality and dis-
<br />
<br />closure of returns and
<br />
<br />return information,
<br />
<br />(k) Discl..ure 01 Certlln Return. and
<br />Return Inf-ormation For Tax Administration
<br />Pu,po...,-
<br />
<br />(21 1.11sc1OSUlt! ot amount -of OttlSland:tng lian.-l! a
<br />f\Jtlce ot lien nas t:leefl tUea pursuant iU StltllOO 6323(f), the
<br />~mount 011116 Otltslaodlng ObJigahofl secUfe(l by such lien may
<br />00 ll!$closed fO aoy person who IlimtSfleS satisfaclory wnllen
<br />ev>>Jence thai roe Ms a ngtlt In tile property SUbject to such
<br />;t'fl Qf In!t!n(jS 10 obtain a right ill such property
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