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<br />Excerpts From Inllmal R_noe Code
<br />Sec. 6321, Lien For Taxes.
<br />It any person liable to pay any tax negjects or refuses to pay
<br />the same after demand, th~ amount (:ncludmg any interest.
<br />additional amount, audition to tax, or assessable oenatty
<br />together with aay coolS that may accrue in aOdihon thBreto)
<br />shall b8 a iien In favor of the United Stales I,lpon all property
<br />afKl rights to property, whether ro>...al iJf persona!. belonging to
<br />such person
<br />Sec. 6322. Period Of Lien,
<br />
<br />Unless anothfr elate 1S specdiGa!lv !t;;:ec! bV );lW. the hen II:"<
<br />pose(! oy sectIOn. 632) sl1atl .:HJ$e at-the tllne [hi:; assessmcm1.
<br />:5 made ana snail ccntinue unW the HaMil\' lor !M amount so
<br />Jssessed io; a judgment agamst the la:xpaye~ ansm-g Gu~ D!
<br />such liabllity\ ,s salls-lied or DetOOleS unenforceaole by reasor'
<br />of lapse ot t Hna
<br />
<br />Sec. 6323, Validity and Priority
<br />
<br />Against Certain Persons,
<br />
<br />ia) Purchasm. Huld8f$ 01 S8CUrily IRlm.t..
<br />Mechenlc', lleno", And Judgment Lion
<br />~itots:. - The Hen imposeo oy m~1Qn 6321 sh.dH ''101 t.~
<br />..aM as against a:1y pUfCr.aS6!, t;;Y.-oer 01 a ::tlK-urny mleresi
<br />mecMrnc'S Heoor, N !l.iogmer.I hen creOito~ lJ'!i! 111)1!Cf
<br />mereot which meets !n.e reqU1f€-fl;enfS 0' suOStlchOn t",,,>S
<br />Otefl filM by t!'le Secretary
<br />
<br />10, Prolacli8n FOl Certain Interest. Evan Though
<br />Notice FHefi.-h<lf: HWU!il'l ilO!!{i! Ql a l~!lfllnlOOStC ltf $ii"l:
<br />tron 6321 Ms been I ,eo, sucn Hen SflJH not be 'l'aj-.a~-
<br />d, l'fato Fill' Filing N0tic8: Form.-
<br />(1; P~e Fo! F,ijng - The <l.o!:n;e fe-lerrii'd W "",{)
<br />$ochon ~a) shall Ooe !,le(i-
<br />\M ull{leJ Statl! Laws_--
<br />(I) Real Property -,10 the CJS-tl (.IJ leiti rr~ty If: on!:'
<br />O!hct ""ith.wlhe $iatt! \01 ll1t :.;uunly .)~ olllel gt}'l'tlrnmfil\
<br />tal ~ubOj\lISIOO}, 38 Geslgnareo Dy me laws pI SUCH Stal~
<br />In whll;tllne proPerty su~t 10 me !~O IS S!luatW: dnc
<br />(u) PelSQf\al Propt1:rty, ---In {t'-'t ~Stl ot ~sonaj plOW1
<br />!y. whe.lhef lanylOte Of mtaoglOIe, !fl Oi"li oHtQ.'l 1'o/1tnm We'
<br />State; to! the ,'VUnt), Of ~h&r go"o'llo!Jl(lnLi! SUbOI\f\SIO!l,1
<br />as Oes.ignatfK1 b~ tM laws m such State. If\ wn"t'i I~ plo
<br />perl'y' ~:Jb~! 10 lhe lien IS s>lwlw. (\i-
<br />.5; CieO'; 01 D~tn(.t Gwf1 in llltl otlK;e u! il~
<br />clef" u~ ;;16 Undid SI:a2s Oistfld COlirt fQf the ~I dtstl1Ci
<br />in wfllC!) the: propert, subJect to ijen is Sltualf~d. whe:n&vtir the
<br />State tta:s not by law ~ Me offICe which meets me
<br />req.ulfemetll$ of subpar39r~-h IA}; Of
<br />
<br />(e) With Recorder Of Deeds Of The OfSfrict of
<br />CoIumbia.-ln the office 01 tM Recorder of Deeds of 1M
<br />Qistrlct 01 Columbia, il the property SUolect to the hen is
<br />situatea m the Olstricl 01 Columbia
<br />(2) Situs Of Property SUOJect To lien -. For purposes
<br />01 paragraphs (il anal':';, :mIDcrly shall tJe oeemed to be
<br />5rtuala<l-
<br />{A) Real Propeny.-!fi H'lt' CdSe ot real prooeny, at 'ts
<br />physical location; or
<br />(8) Personal p;~. '--';. the case of person,31
<br />proPerty, whether tangible 01 JntanglOa, _ al H-:€ rewience o!
<br />the Taxnayer at the tmre 1M notice o! !ren is t,leo
<br />Cor ~;uruoses ;Jd.rac;rap.h! ~;~~ 81. ,;-;e 'E's'oef\ce
<br />CG,rporatmo or p.1~r~n4unall.oe c-eoemeo m be the Plal:6 at
<br />wfilch the pr;ncipal executive offiCe fit the t,;JSII1eSS ;S locawo
<br />,),,0 !fie t?SlG€oce 0; .3. t3x;J.3l'er Wr'iose If5~ence ,:, ',"'!lhau:
<br />'m! U;11~ 5t,3te~ <;!la!j tle ce~me{l !n t-e " ",_.
<br />0iumDH
<br />
<br />31 Form - ; >-;') !l.mn \;nc cnn'\l!m 0! the notice il?Ie-f!~~1
<br />'l' ;<: ':cJtJ-5tlCIIOn '?! shari t.\>~ vrescflC-ec C'- l',e S-1;'"':'t'!d"Y
<br />Si.H::i1 f)O!lce S1131: he V.;!lC t11.1'fWM)~t3i~1fig ,;In;, !tile' (!'lfAS'O"
<br />:)! i.lw :eQardti1tJ 11"10 liAt'" ')r ::;Jfl1t>f:! ~:' 3 '1;]!l{t':" 'to"
<br />
<br />,q:: Ratiting 01 Notiee.-,:"I ,:.jf;](lSf ,,~ :";~ .-,,,,eii)f\-
<br />General Rull,-~Jr,:e"s '"~\it':.
<br />
<br />'f'1'1t"Q ;" In€! '~l(!'l:1t'j ve.,p,p.(t>j:'1 ::k/ialj'.lPt>;;, '!;f'
<br />'ww,t-J 'tifllln<; i--~~1;,)l:l S...:..h f!(.'\1(;€:;)1 nel1 ~t'4(;
<br />,,!t'-J 'J'l l~ lt1te c':, \11'\'1"1\ 11 ;"&:j liT; i!(LOfG2>f1CP ....-if,
<br />"Jos~c!>on \I)! df~er i% e:~I.'Fd!:o.'1 ;)t 'e1wnQ ~'o::'];'.td
<br />;.:) Place For Fitiftg.-;' '1i.'hce ;:.1 ':~n 'e'!~el.l
<br />i~ H.'(twftKI 't'Mmg ;-,er,')C, S:l.i~' ::le ~rtec:l{t' (!r'1I'r--
<br />'i\j(,l1l1i.-.rf\t' ~); ,:1:111;~ 'ekeD ,n II-t' dll~e ,,' ...tij( I, ~~\t'
<br />~">VI nO!1(t v; "t'f~ >\,j.;j. :"00 ,,'IC
<br />d3l ,n """f ",1':-t'" "JIi":1'! ~K) J,r~s (,.. :'lOll'::: P,(,,, It, ]f,e
<br />;'!,Ht: u~ 3 ,eh~ln9 \-'~ n.Jtt\:C cJ! Htl!! '.i1'\;Jl;j:i ~<J!)jNj<i~}'dpl1 \.';
<br />;tll!! Secn31.lf', tt'Cir'wtl'1.1 "'l,nen ,i'lu.;;rw.tWi\ .:~~ lilt' flidnnt'f
<br />~;ij~r,OO<l!{', "6<)l.\l.li!Gt\-:i !:::,suOO Oy:T\1l S~It1tdf1i ..O,":t!111
<br />~g J CI'.aili)f" in !~ !~:l.p.dttt! 5 1€$/tJEHi\:t! It a 1KlHce 01 SlJcr,
<br />~en is ii!S-O l;le.J ,;~ ",((.O!l.!..1n;::tf >4;;i'1 S'..lt!Sellll:.m '1 It't'
<br />',it...lt. Ii ",r;jdi ~..~i; .t::'(,.!I:~n"t: ,:;. ',)l,,,,til
<br />
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<br />
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<br />
<br />'tntered as Document '~~.
<br />83-11425Q
<br />/...../t :s
<br />Grantor : ^ L -
<br />Grantee - c"-,, i
<br />Numerica~(I)
<br />1_ 2_ 3,-,- 4_ .~..'
<br />STA~tf-N'o:J~'i~ ,CD,
<br />(t.ft11fTY O;:,ltl)~'
<br />
<br />'11 AUG t I AN 10 02
<br />
<br />z
<br />p
<br />
<br /><:Z~.:.N","~l: ..L.-"'J
<br />
<br />, 1t8:'F Pf.E~
<br />
<br />,31 Reqoired R8lilIng P8rIod.-lnthe case of any
<br />;,-.i;re of l-ien. the term .'required -retillng periOd" means~
<br />iA) the one-year period ent1fng 30 davs_ after the
<br />,-xr,catkm of 6 years after the date of ttJe assessment of !he
<br />.a~. .:!oo
<br />SJ the ene-year ?erlod ending with. the expiration of 6
<br />years atter the close of the- preceding required retiling
<br />penc('! fo; such notice of Hen.
<br />
<br />Sec. 6325, Release Of lienOr Dis-
<br />
<br />charge Of Property,
<br />
<br />Release Of tian.-Sublect 10 stlch ff'Qulations
<br />3:;> !f>f Sf.cre~arv, fllat. pre.~cnb.e. !l,e S~cretary S.~i;lli Issue a
<br />-eniflCate ot re:ease of any hen rmposed with respect to any
<br />":erf\Ji i't'venlle !",~ no~ laYer than 30 days after ihe dav on
<br />,'.:'\1('1'1-
<br />llabl!lTy Satlstlet! or UnenlofcedOle -. The Seefeldr,
<br />. ':as lr,a! 1M hao;illy IQr!he dmount assesseo. lQgetner \'jnn
<br />lmerest m IP.S~Cl thereo!. [',IS oeen h:ilv 5dlished or !MS
<br />'~(Dme )€Qaily u:1eninH:-eab:€
<br />~ -' 8ul10 ,4cceo:ec -- ;here is !u~mshed tQ the
<br />:::~'<;r~li!1~' 3'10 t,v :lJIn J. 00M tnJt is O!1(i1t:::med
<br />",-,~'1 t!".e Oiiyml]nl U'-t' a')lOilnl assessea. lCgett;er wllh aH
<br />.'11efe-:.! m re:WeCI thereD1. \\'1101[1 me wne pre5cobed Oy ia,",'
<br />,my el.\t:i\&IOr\ 0i '>"cf: :mlt:"l. "inO tnal IS H1 aecor'
<br />Mil\:e Such IE'Quh"ments f:;iiHlng W lerms, canOlhcns.
<br />;'-'"J !Q:lH ot Ins i}l.lnu ,~no su'e!ieS thereon, :IS rt1d'f De
<br />S;Jeol~c l:1y SJt:h 'e9v!.a~j{)ns
<br />
<br />Sec. 6103, Confidentiality and diS-
<br />closure of returns and
<br />return information.
<br />
<br />ik) Ol.clo,o,e of Certain Returns and
<br />Relurn Inlorm.llon For Tax Admlni.tratton
<br />Purpo..s.-
<br />
<br />."1 OISi:i()SlJf~ q! a.-nQunl o! Ouls.tanml)g hen - 'i d
<br />'iOlICl! ot ,ten nas -~n Ideo purs.uant1!} StlcttOfI ti:3ZJIl) H1e
<br />',:wu!"i: >}~ \fie i.lut51itfl-oing ODh!}aIl{tf' .$th::lJ1t,{j by suer. Hen Il'dY
<br />tie at~~ 100 an)' pttlSQrl whQ fUflllsnes satlsiitclVI'y wn!ltf\
<br />1,\-iQtmCf lnal ne fk\S " :lqtJll!l lilt! ~woparty SUOjl:!Cl to :'jJC~l
<br />.l!';'il~;. k \.,j)\;'j<f' d :'yhl ," :"..J<.', jll0p~lh
<br />
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<br />
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