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<br />ExcerpIs From IIIl8maI Rev.... Code
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<br />Sec. 6321. Lien For Taxes.
<br />
<br />If any ptf$Of'lliatrie to pay any tax n~ Of retuses 10 pay
<br />lhe same after demana, lne amoum {mclUdlng any interest
<br />addifkmai amtlUnt. aadltkm to tax. or assessaOle p&Nllty.
<br />together with any costs ttlat may- accrue In addition thereto}
<br />shall be-a.tfuitrfalJOf O:I-U1e.'United Slales upon all property
<br />and nghta.-to pr04*ty. Whl'tber real t;f personal oo!ongmq to
<br />suen pers-on
<br />
<br />Sec. 6322. Period Of Lien.
<br />
<br />tlnleS$ another 6ate 15 soe<;ihca!!y- h'l;eQ bv ~w ~t1e iler ~f"1
<br />po.s9d:;by-seetJO(i_6321 sr.iU inS! at me Hn-~ the a556S.smt"'
<br />!s ",.ads and snaH (.\)fltinuc iJnhl the h.\hiHt,' fI:.,'-r \t1& -amcl.lr.l SI)
<br />assessed tor ..i ludgmenl a~il'J.sllht! 1.3:s.PJ'iet a-flSl!1g (i-lll Of
<br />sut:ifltibditY).is ~~-he;j 1)(be<;Qf1WS unenforceable {)l' re.as~
<br />t.'4 lapse 01 time
<br />
<br />Sec. 6323. Validity and Priority
<br />
<br />Against Certain Persons.
<br />
<br />tai Pun:I1a..... Hold... 01 Stcurily Intor..t..
<br />Mlchanic's U8"ors, ADd Judgment lien
<br />Creditors.- The lIen tmpQs!:!d by S$Ctio.'1 ((i21 snail Dt!
<br />'1Jtld as agall1st aU~ pun;haser, h~1 OT a ;l'lI!m'SI
<br />nllK-llaJ~i(:'s iteno: Of juagme-nt ',e-n U~(lllOf N>lIl;e
<br />lhefeol w'fl~ll met'lts. l~ teQl!lfOOlt'fll<;: t/ sd:o'S{!,.:hQf'l i ~) n<1~
<br />beef! filed tlJ the Seuei:aly
<br />
<br />lb' ProltcUon For Certain lnt",".t. e.... ThOllgG
<br />Notice FRed. -her. lhoogt\ f;Ql.iC-t' Qf a 1-l~1 ,;!-\f.\()Se(; 0) ~~
<br />tlQ-n 6321 ilas tltn;in l~lW. su-cn (>en ~ll~l !"~'l t\~ "aho-
<br />m Place For Filing Notita: Form.-
<br />(1) ?tace For }:1!~nQ: -- The .'h.l1<e ~e!~Had \Il .': ~ut;
<br />section taj shall ~ !i~o-
<br />IA) Under Slate LilW~ -
<br />Ii) R~l P!~H'i -, in tilt' C"se (ll, la-.ii P!OUEifl)' I~ (}ne
<br />ottlte Wllhmlll\l St4:(l ior tne CO\H'i:ly. 0: (llt~r g;)"~rnffllj-f1
<br />tal, sllb(tI~IStOnl. as deSl9l\;U-ai.l by lnt laws ui sut-n Slatd
<br />In ~ the ~-ope-rry sutijKllO lne if8fi IS siluatet1: <'1M
<br />ill) P&sonal PTopwty,-ln 1M- ~ o! pe.SOflai pf~l'
<br />tv, whether taogWle Qf lOtangtblt1, l\'l: OO~ offiCe y",thin me
<br />~.tOf the-QJl,Imy~ Q{ cUWl. gwsHlme.m.ai SUWiV1Mlfll,
<br />as dtsJOflatea Dy tilt laws of such State. m whith tI'Ie pro
<br />p.;uty subject to the MOtS ~tia~, or
<br />{S) With Cler\l, Of Dl$trltl. CC\lrt '-10 lOt'! o!iit6 01 tne
<br />cttfk Of lhe-United Sta.ttts ctistrkl court fot the j-udlcQI district
<br />jn wtOCh the property su~ _10 lien is SItuated. wl1tneYer tho
<br />Stat. has 001 by law ~ one otht. which meets tt1e
<br />""I_II <II _ragra{l/l(A). "
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<br />{C) With Recorder 01 Deeds OJ The Disrricl ot
<br />Coh:tmbia. -In !tm office 01 the- Recorder ot Deeds of the
<br />O-isttict 01 CO'umOia, if lhe prOj)erty SUtlJ'ct 10 the hen is
<br />Situated in th& District 01 Columoia
<br />(2) Situs Of flropert)o. SubjeCI Tn llsn -For purposes
<br />01 PJfagraphs (1) arK! f41_ propeny sh,:tii be Oaemeo to \"Ie
<br />situaltlQ-
<br />{AJ flea! P'ropenY,-fn!he case ot rea! p,operlY, al {ts
<br />phy<;;iCJ! location; ur
<br />is) Personal Property -in !he case 01 personal
<br />propertv, 'Nhelher lJoglOle or Inlangible, at the fEsmence ot
<br />tl'\(' Uxp.:n.'{'1 J! :ne lime the notice DI hen is mea
<br />;:'J' ;;ljrpQse,. 01 ).-"Hdgrapn (2)(8), :Ge 't:SlJence 01 J
<br />COfprnatlOn or oarulftfSll4i !hat! be t1ti'n1€-iJ !O be \00 alilea at
<br />.....IHCt1 !t)e pnilCj~MI t1,\ecutr"e O!/!C6 oi the t.lUS!fWSS IS located
<br />,me! m~ rl!s!oenc€ '3' a la"r..a)'l.1[ v.-'!l-Qse 't'sldencl': 15 wlthou!
<br />tAt;:' tfr,!rect SIMes sha!l. be fleeroM 10 ~)e 1'1 lhe DjSI~tCl of
<br />~: ()1urntJl,1
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<br />'~h)rt;~ ';fll;' lC'rm J'lC Cu:1lenl a! :he (mila' It'li)rreO
<br />~;:' jrl ~\jtJ~e:;t>NI 1,,: ~r-.a:!l 0(' {Jles-cn!}eO ov !:\t' '3i:'C~elilfV
<br />
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<br />1! ,<Iv.,- [t'1'.j,};IN'q !nt; :(lnTl Dr ':rmler! c~ a
<br />
<br />Refiling Of Notice.-ffjl .'!.Hp"::>~e 0j :1H~
<br />
<br />Genefal Rule.-:_dl!eSS l1J!!\:t: (J"
<br /><;j It,i; rr;3fillcr ;:>~fr:.(J':H!G ,~ lhe
<br />tl1}ulfl'l'-GldltiH19fef'OO_ sua:
<br />!:ilR1 0f! i~ dale on wl1!C_h 'l ;;; hieJ a;;.;:o.f(1i!IKe wilt'
<br />~l~r..Se\.-:\<Jn [nl alie: l~ ::.,_pHalll)!1 01 l>!!iI;J!J
<br />,2.1 Alee For FiUng.-:" flfJil'.:e ~j feMea
<br />vlJnng tM ll:lql.li-rt'\1 re-liimg peiJ(;(l ShJii l)e e!lecth'€' 0f11,,-..
<br />: AI \1 s.ucn I1VHCt' \I~ Hen fS (flliiea ;fllf1~ oj'i;;e ,1\ .....nlen the
<br />~).f~f no!n:\!- ct ;I(<f\ !lia'~ h;~a, JJ1G
<br />;131 iltly f.a~6 m WI!;(Jl 90 <::tws O! miJ1t (mar HI- tf',~
<br />dal~ uj tl !~l;lin9 "I noIH:;iJ tif Hell lind~J sutlP<iragraplt tAl,
<br />:he Secre.tary receiveo wrdU,m mlOl'm3nOf! \in lilt! milfHltH
<br />j)tesc.noed.m 1~\fl.ll.d.lIO{lS lS,SUtiI.1,tlyltre- SeCle1:lryj u.mc.em'
<br />ioy J. changtl III lntl la;l.pd'ftl! 's reSKltmCe, !! d nO!Ii;l'!.)! SUCI1
<br />hen IS: aiSo flleo In d;;cofli.l.oce .dn $ubssc[luo (!) in the
<br />$tau~ in ....to,en SuCh :B$lOenCe ,~ iOCi:i!6(1
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<br />t:ntered as Document No. ",
<br />83........11. .r
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<br />Grn~.o..r........ ....j)... ..". ....
<br />Grantee
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<br />(3l Requll1ld RefHfng PerkHf.-ln the case of any
<br />nOOte of-lien, the teon' "required-rehllng_period": means....
<br />tA) Jhe Of1l)-ye-ar per-lod -ending 30 days after tne
<br />expiration oj 6 years after the dale of the assessment 01 the
<br />fa,. aM
<br />(S, the one'year penod ending with the expifil.lion 01 6
<br />)'eirs after the close 01 the precedll1g requirGd _ relUing
<br />period for such notice of 11M,
<br />Sec. 6325. Release Of Lien Or Dis-
<br />charge Of Property.
<br />
<br />;J) Releas! 01 Uen,-:SlJoJ(lCI to such regulations
<br />.as the Secretary maV.prest-film, the Socretary shalHssue a
<br />cerlih:ate of reiease of any i1en imposed wHh respecllo any
<br />Internal revenue tax nul laler lhan 30 days after the ciJy on
<br />whith-
<br />( 1l11<.lbIHly SJtlsheo Dr Unenforceable -The Secretary
<br />~;n(js lr.allhe liabillly to!'!he anwun! assessed, !Dgethe-r with
<br />,nterest m respe1;1 thareal. t'!..:Js been fully satlstied 01 nas
<br />~l<J:COfn{l itl9.H!y llnenli)rteJOle- or
<br />Bono Acceple(i --The.e l~; iurnished 10 tM
<br />:1BCfe1Jijo ami JCCepleo 0'1 tW1 a oono that IS cOIlOllioned
<br />UIJClI1 H't'! Dayn'lel1\ o! !he amounf a'i$e:ised, loqeHlIlr W!tl1 at!
<br />l1lt:reSl !f1 JE!5.l>eC! there-ut_ wlltim Hle Wilt! presenoe{! by iaw
<br />any l;'_~teil.'ilOn 01 ~lJch hrneL -30(1 thaI is III aCCQf-
<br />J,-HK~ ~,,;(;n 'eqlwemems (eta/lOg IOlelll1S, conditIOns,
<br />iln~ hlflH 01 !I1e (J"no aM su,elies thereon, as may De
<br />"lieuheuoy sur;n regwi;1lJo!lS
<br />
<br />Sec. 6103. Confidentiality and dis-
<br />
<br />closure of returns and
<br />
<br />return information.
<br />
<br />Ik) DI.cl..ur. 01 Certain R.turn. and
<br />Re.turn Inhumalion Far Tax Administration
<br />PuIjlG"'. -
<br />
<br />OtsC,lpsllitJ 01 a!'nOWnf o-f oulstanUmg lien -II a
<br />rl.otlCtl' M.s ooen j,tffl pU/suan! [0 seclion fjJ2:J{1J. !he
<br />iU110W\l 01 tlii; outslaftl.ilnQ OOllgilllOn se\;ured by sucn ;\811 may
<br />00 o.is.c-l~ed to an" person whQ. furnishes satiSfactory wrmen
<br />eVldelll:;e IMI he has a fight In the properly subteCI to SuCh
<br />'en Q' Jlllends It' (.blaln <l rrgnt 1(1 suet! plOperty
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