|
<br />~
<br />o
<br />'3
<br />~j,~.t ~<m
<br />'" ~\ '...'
<br />>i "" \. \ ,.);;;
<br />\ ,,\ -"'i. ~
<br />~ .'" ,,-
<br />?&8 W(f:~"t:i
<br />,r~ ~_,_ \ \..J
<br />,5;,~,
<br />
<br />(.
<br />-"'.,..
<br />'0;'
<br />~;~
<br />,""'-
<br />
<br />
<br />ExcerptS From InIe,nal Revenue Code
<br />See, 6321, Lien For Taxes,
<br />
<br />If any person liable to pay any tax neglects or refuses to pay
<br />the same alter demand, the amount (including any interest.
<br />additional amvunt addition to tax, or assessable penalty,
<br />together with any costs that may accrue in addition thereto)
<br />shaUlla a lien m-favor of tbe United States upon aU property
<br />and rights to property, whether real Of personal. belonging to
<br />such person.
<br />
<br />See, 6322, Period Of Lien,
<br />
<br />Unless anomer date is specihcaliy fixed by law, the hen Im-
<br />posed by section 6321 shat! anse at the lime the assessment
<br />IS made ami shaH continue until the habihty lor the amount so
<br />assessed (or a iudgmenl againsllhe taxpayer arismg oul ot
<br />such liabIlity) IS satisfied Of becomes unenlorceable oy reason
<br />of lapse 01 lime
<br />
<br />See, 6323, Validity and Priority
<br />
<br />Against Certain Persons,
<br />
<br />,'1 Purchase.., Holders Of Security Interosts.
<br />Mechanic's lienors, And Judgment Lien
<br />Creditors.- The Hen imposed by section 6321 shall nol be
<br />valid as against any purchaser, hOlder ot a securi!y !Oterest
<br />mechanic's hel1Qr, or judgmenl lien credItor unW notIce
<br />thereof which meets the reqUIrements of subsection It) l1as
<br />been filed by the Secretary
<br />
<br />In} Protection For Certain Interests Even Though
<br />Notice Filed. -Even lhough notice of a !rsn lmpaseo by sec-
<br />tIon 6321 has been lilec!. such hen sharI flot be "a!ld~
<br />1') Place For Filing Notice: Form.-
<br />(1) Place For Filing.-The notice refer rea 10 tn suD-
<br />section fa} shall be filed-
<br />{A} Undar State Laws,-
<br />(i) Real Property.-in the case of real property, to one
<br />oflice within the State (or Ule county. or utner govemmen.
<br />lal subdivision), as designated by the laws of such State,
<br />in which the prpperty Sllb)ect to the lien is situated; and
<br />(ii) Persona! Property. ':-In the case 01 personal proper-
<br />Iy, whether tangible or intangible, in one oflice within the
<br />State (or the county, Of otbef QO\ieUlmental subdivision),
<br />as deslgnaled by the laws of such Stale, in wInch the pflr
<br />party suoject to the lien is situated; or
<br />(6) With Clerk. 01 DIstrict Coun.-In tile ollice ot llle
<br />clerk 01 the United States OlStrict court lor 1he Judicial diStnct
<br />in which the propert)' subject 10 lien is situated, whenever the
<br />State has not by law designated one oUite which meets lhe
<br />requirem&nts ot subparagraph (A); or
<br />
<br />!!
<br />ii'
<br />Q.
<br />s:
<br />ii'
<br />
<br />~
<br />'"
<br />
<br />z
<br />o
<br />-
<br />5"
<br />CD
<br />o
<br />-
<br />..of
<br />III
<br />><
<br />r-
<br />iii"
<br />:J
<br />
<br />(')
<br />ii'
<br />~
<br />~
<br />I
<br />~
<br />..
<br />.;lo
<br />
<br />!:.
<br />
<br />Q.
<br />..
<br />'"
<br />~ 2.
<br />
<br />IC) With Recorder Of Deeds Of The District of
<br />Columtlia,-tn the office 01 the Recortler of Deeds of the
<br />District of COlumbia, if the property subject to the lien is
<br />situated In the Dislrict of Columbia.
<br />(21 Situs Of Property Subject To lien.-For purposes
<br />of paragraphs {1) and i 4). propeny shall be deemed 10 be
<br />siluated-
<br />(A) Real Property.-ln the case of real pioperty. at Its
<br />physrcalloca1ion; or
<br />(8) Persona! Property.-ln the case of personal
<br />propeny, whetner tangible I)r intangIble. at the resldem:e 01
<br />the taxpayer at the time the noMe 01 lien IS lilea
<br />For purposes of paragraoh (2)(8). ttle reSidence 01 J
<br />corporation Of partnershIp shaH De deemed to be tne 'place at
<br />whIch the prmcrpal executive olfice of the busmess IS iocatea
<br />and the resloence at a taxpayer whOse reSidence is Wllhout
<br />the Urllied Slales shall be deemed to be In the DlstrlCl of
<br />Ca!umOla
<br />
<br />13) Form ~ "The torm ana COfl!en! 01 me :1011Ce :eterrea
<br />!O m suOSeCllOf1 (a) shaH De prescnoea t)y !he Secretary
<br />Slich nolrce shall De vaho i10twllhSlandmc i.!ny olner IJrOV1Slon
<br />01 law regarQmg !~e lorm or content at a notice af !Ien
<br />
<br />(9) Refillng Of Notice.-For purpose 01 th!5 sec!rvn~
<br />
<br />\ 1.\ General Rule. -Ume5S n01,ce at ,len '5
<br />reWea ,n the manner P;;~Stnbea ill paragraph t2i 01,;:,n9 the
<br />reQUIred rehilP9 perIOd, SUC/) rlOhee of hen shall be treated as
<br />lilea on the date on whicn rt IS !Hen !In aCi:orcance witt!
<br />s,,"osecliOn (II) a!1er lne eXpiration 01 such rellhng penOQ
<br />(21 Place For FiIlng.-A nollce 01 hen rellled
<br />during the reQu!red refi1ing pefiod shall be elTectwe Oniy-
<br />~A) if such notfCe ul iien r5 rehtOO in lne oil Ice in ....nlcn the
<br />poor notiCE of hen was filed aM
<br />(8) In any wse In WhlCh'go da;'s or more pnor 10 the
<br />date of it retilmg 01 Hollce 01 lien under suoparaglaph \A\,
<br />the Secretary recewed wntten Illlormahon 1m the manner
<br />prescribed In hl.gulc1tions Issuel1 o~' the Sewtlaryj concern.
<br />ing a Change In the taxpayer's residence, it (j nollce 01 such
<br />lien IS also tiled li1 accordance with subsectIOn \ n In lhe
<br />Slale m wh:ch such reSloence tS located
<br />
<br />L
<br />
<br />L
<br />
<br />.. 1
<br />
<br />Entered as Document No,
<br />8~- "~J. 8 6 4
<br />.., ,-/x..
<br />(,ad", . ,,],
<br />N~J~~
<br />1_ 2- L. 4-.:'
<br />S -" TE ~F Ii [>~Ag,,)
<br />C~IJ~lr" (;0 ''\:.l ') ll'
<br />
<br />'83 APR I 8 AN 10 2l
<br />
<br />z
<br />?
<br />
<br />c::
<br />=.
<br />;-
<br />a.
<br />CJl
<br />i>>
<br />;-
<br />'"
<br />
<br />;~~:.~" D;.j'~~~..v'
<br />
<br />(3) Required RefiUng Perlod,-In the case ot any
<br />notice of lien, the term "requlred-,refiUng_periQ(I'~-:means~
<br />(A) the om~"year period _ending- 30 days after- the
<br />expiration of 6 years after the date of the assessment of the
<br />tax, and .
<br />(B) the one-year period ending with the expiration 016
<br />years after - lhe <:lose of the preceding required -refiling
<br />period for such notice of lien.
<br />See, 6325, Release Of Lien Or Dis-
<br />charge Of Property,
<br />
<br />iC) Release Of Uen,-Subject to such regulatIOns
<br />as the Secretary may prescribe, tile Secretary snail issue a
<br />certlticate of release of any lIen imposed wllh respect to any
<br /><nternal revenue tax not later than 30 days alter the day on
<br />whlch~
<br />(1 i llaollity Salisfred Of Unentorceable. - The Secretary
<br />lInos thai tt1e lIabrlity lor the amount asstlssed. together wrth
<br />,J.:t Interes! m respectlhereol, has neen lully satIsfied or has
<br />tl~come iegally unenforceaole. Of
<br />\21 Bond Accepteo_ - Tnere IS turmshed to the
<br />Secretary anD accepleo by him a bond that is condltroned
<br />upon tne payment oj Jhe amount assesseo. together with all
<br />'nle16S! m respoc1 tnereo!, wllhm the tune prescribeo OY law
<br />..:ncluamg any extenSion ot such time). aild !halls 'n accor-
<br />dance wllh such requirements relatihg 10 terms. condl1ions,
<br />.Ina torm 01 \he bend and sureties thereon, as may De
<br />speCified Oy such requlations
<br />
<br />Sec. 6103, Confidentiality and dis-
<br />
<br />closure of returns and
<br />
<br />return information,
<br />
<br />(k) Disclosure 01 Certain Returns and
<br />Return Information For Tax Administration
<br />Purposes,-
<br />
<br />\21 Disclosure 01 amount ot outstandmg lIen -If a
<br />notice 01 lien Ilas been tiled pursuant to section 6323{f). the
<br />amQunt ot the outstanding Obligation secured by such hen may
<br />be disclosed to any person who 1urnisl'1es saltslactory written
<br />eVIdence that he has a fight to the property sUOlecl to SuCh
<br />iwn Of IntendS 10 ootam a flgl11 In sucn propel I)'
<br />
<br />.-J
<br />
|