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<br />Sec. 6321. Lien For Taxes.
<br />If any per.son jiaDle to. pay any lax neglects or refuses. to pay
<br />the same after demand. the amount ~incluoing any l11terest
<br />aoditlonal amount. addir.on to tax. Jf assessat>>e penalty
<br />together with any costs that may accrue in .;ukrtijQn ~harfitOl
<br />snaU be al!otlirllavor of tlle Uni100 StJres upon all pr~
<br />and rights to-propeny,.whether re-..al or personal. belonging to
<br />such person
<br />Sec. 6322. Period Of Lien.
<br />
<br />Un~s aoother oate lS..speti1lcaliV ft(ed oy ~dW. tile l!en Ull-
<br />\.:.oseo tit sectJQJ1 6321 sl".all a:nse .,1 tne Hme the assessrr;ent
<br />IS maoe a~ sr.alj ccntmue t!mli lhe !IJt-li;ty ,Of the amount s.~
<br />,,$Sesseo \ \.'f 3 jt.lCglr-Rlnt agalnSl t!\l!' ta.~payt'f ;tnSHHJ Out of
<br />sucll iiaOiiltYI is s-ausf~ or 1;:oet-(Ul\t'S unerHerceable ~)) rN~up
<br />01 t.ij)se 01 time
<br />
<br />Sec. 6323. Validity and Priority
<br />
<br />Against Certain PersonS.
<br />
<br />,.aI Pu~l1asets. HoIcI... Of Sec.rity IntellIsl$.
<br />Muhlni.'s Ulnors. And J.dgm..t lien
<br />Cradttars.- Tlw ll-en lrt-:poset) 1.'1'i 5l:tchW 15:121 'i:~W~ ~0'1 tl~
<br />valid as 19a1nst any lRIn:has.tr _ n~r 0; a: SKU: lly l1jlef~SI
<br />mecl".amc s j~. Of !U~i ;,ell ';,Wl\iJr <in,1! (\,Juce
<br />tt~oot wmen 111ftlli: the reQUl{'t"(f)(!-nl~ Q~ SiJtlS~I-lDf; 'Ii h,~'$
<br />tltI6J1 !Ilea by ihe Secf6Wy
<br />
<br />,"' Protection F'" Certain IntelUts eve. ihough
<br />Netitt Afed.-h'6f! m~x.1i.ll' rIOll\'.e ",,! il "en 'F~sal Dy :;'t't;-
<br />;!Ofi 6'3Z, "-;-$ Ote;\ I:~. suCh ~,ef>, 5:U~' i"Q( '-'<; "'~!~J'-
<br />.i} PIIce Fllf filillg Natice: fOfm.-
<br />Ptdce ;:r:il ;::;hng -- Hw '1V\:'Ct' 'l~le!!etl ,~~
<br />~ecilCHl idl s;;aH t>€ !li€:\1~'
<br />;AJ Ur:I4i!! $ta1~ Law:;. -
<br />(if Reai f'f~il)' - lHe iA':>c 0~ (t'_':, P'f{.":-t!}: ;' 0'~
<br />oihte wmtiJl ttlt> $la!tc 1t)f tilt (L".n:ly \'i If.l~ ~\('...t';inH<<:f-,
<br />tal SOOOMSiOOJ. <.lS OOSlgflittMl tv {he .aw:;i, al 51.1..11 :)l.lIt~
<br />If! wtlK:f1 UI(l pf-QC.ltfty '$JJtI!ed to lilt; hen Ii $!tuatro, it:;il
<br />Iii, PeISOt\i,i flropefl): -. If: U~ cas.) ~'; C>iji~ulldi 01 (.pur
<br />1'1, wnetfti7f langH)le 0I1n14r'Yi~. ,n OIl<:! C.'ilCe ..HOff! l~
<br />Staft: tOf' the~, \)I: Wle; Q(i'ft:mllWn~ SW),.1W~tOH.I,
<br />asdesigna~ ~ tlle-J.a'l\lS-Uj such Slate, m "IO-ilit....h tne v1e,
<br />pefty subteCt to I"" Him ls. S>l~tw. Of
<br />{8) Wlth Clerk Of OtsUlt:t C(MI.-,!n tne oHJte 01 IlIe
<br />c.lerk 0: tM Unitea Slates ill$lJlO twH ror the ~iillWtt1(;l
<br />to ",~Ich.1l1e jlIllIlll(Iy su!>jo<;110 iJen 1$ s~UileO. .._Of to.
<br />StaMI t\i$ not by ~ ~ one o."flCt lkrJch mee~ tt\e
<br />(eql,JUemsnts of ~ragtat.ID (AI. Of
<br />
<br />te) With Recorder Of Deeds Of The Distnct oj
<br />Columbia -!n the office of the Recoroer O'f Deeds of the
<br />DIStrict of Crnumbla. it the property suot'ect to the lien is
<br />Slruat&:l m the Distncl of COlumbia
<br />{I} Situs 01 Prooerty SUOject To lien, -For purposes
<br />01 paragraphs (1) .ana (4 i croperty shaH be l1eemed te De
<br />s!tua1ed-
<br />(A} Real Propeny,-l(l tne case or real p~IY,}er1Y, a: l!S
<br />ptTysical locanoo; or
<br />is) Personal P-roperty.--'" llle ~~a'ie oj! pcrSO!laf
<br />propeny, wnetner tanglole Of Imang1ore, at tne feS!Oence 01
<br />tile taxpayer 31 the 1pTlfl me ,>0f1{;f o! ~Ien 's f:~ed
<br />For purooses oaragrapt; (2){Bi, :he 'es-iOeoce t:;~ ;0
<br />~arpur3l!0f1 t:: p:l,!i1erSnm shan ne ljeefl1etl Ie be tN~ r;;~,:f J~
<br />~~HCf1 t!'.e tmncipa! e-xectllril: Qrht€;}t me tl~S.i'~l:'~S;S ,rY\'JleC
<br />.~qO !I,I;! reslCf:nce (;t ~ t,f\C.Jver ..,.!lOSt re.,raence :~ ""'H10,1;
<br />-;-e \inllea Sf.)tt'S S(");]f! be aeerne;:l ,c. :ic' ,-
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<br />Refilta9 Of Notie8,-" ""0-:'" " "" ,<,,,,;',-
<br />G.neflt RlIle.-, j;'::;e
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<br />Pf~flotO III ItyuidtiOllS l~~ 0'; illtt ~l"WYI (;vll(;i!Hl
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<br />Entered as Document No. I ~
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<br />83...... . 4 2 5 .5
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<br />Grantor '2 ,.
<br />Grantee '~/~ 7'/::',-
<br />Numerica~'
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<br />(3f Requillld Reflling PurIod.-ln lhe case 01 any
<br />notice of lien, the term "requtred refiflng period" means-
<br />(A) the on..ye.. period ending 30 <Jays .lIer the
<br />eXplratlOn of 6 years attar the dale ot tna assessment of the
<br />tax. ana
<br />\Bl the Ona-j'eaf period ending witt! the e.xplr<'itlon 016
<br />yeats after the close of ttIe precedtng required' refiling
<br />p.enoo tor such notice of lien.
<br />
<br />Sec. 6325. Release Of Lien Or Dis-
<br />
<br />charge Of Property.
<br />
<br />(ill Release Of lien.-sub)eti to such regulatIOns
<br />;:'; 1r,e SecrEtary mav J;HeSCflbe. r~e StlCrelar{ Shall issue ,]
<br />c~t!~If.a!'e 01 release Of any iLl''' f:1liJOsa{l wilh mS\lecl 10 any
<br />";~rnal rf.'~'enue L-ll fmt later lt1iW 30 days ,]l!er tt".e Qa~ on
<br />
<br />\\'1111:11 ~
<br />
<br />, , t L.imHl'i Sdhsf!(,'{I OJ Unenforceable. - '1 11e Secretary
<br />:"\\1'5 ~f',;.t the \;,10/llW tor me Jlli{lunt assessee. t\:l'g0lher with
<br />!..' ,nlt'fest ;tl ft'soa;:;l tilereo! fl--.:1S oeerl luii", salts!ieo or nas
<br />c......tlrn€' JS9d:th ur;enlorceaoie. tit
<br />gone A;::cePtffi,-- nicHe ,5 iU:n1sned lr the
<br />':'""i. :eI,;lty ,!'\{j Ju::tpleo [)\. f\.;"1 d t;Jno !/lat ;~, CDflo!t!one-u
<br />.;..,0\" :ne pdyf1Wm 01 tr:f' anmunt dS')e5srro, toqf.lnwr wIth all
<br />";ef!t~l Hl 't'$pect Ihe:l:'{lI Wilt1jfl the !Hne OfeSCilt!~ oy Ji>W
<br />l:'iud!!l9 any tn,:ens!(,ln \.'f such NJlf!), ana ttU.lI:'.. ;n decor-
<br />':,;"[;.; 'Ii!l}l S';C~' 'h';WIt'II~l)ts re';jIWQ !C te'ffi$. [c;llOtIIDns,
<br />l',\~ tY!1~ " "'~ NltrO ,it\(l :.t,;lettes, !he.eOIi. ,IS :It.:tj' lie
<br />,-~~l:li(eC tv 'eqlJ;,3(;OflS
<br />
<br />See, 6103. Confidentiality and (iis-
<br />closure of returns and
<br />return Information,
<br />
<br />(k I O,s.losuro 01 Cortain Returns and
<br />Relum Intormatlon For Tax Admlnlstratlo.
<br />Purposes.-
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<br />i2 i !)ISLI'(}SUlf; Bl drnouOl oj oJlslantimg Ht"l "d <1
<br />-"!ol t' ,:,' "<;1li fI,'i'" {Jet',1 hl1'll] jJu'su.lJl! ;(' YJ{:!I<>!1 6Jt31,fi 1I1(J
<br />Jf~I(lI.i!;: ;)\ ;!le i.\U!:>I,lnUtl1{j otl\!1J<tt~n :,tiOjH~(j oy $ud! ill:rP ill,,!y
<br />::;" ;ji:',do'5~ W atly (l€!SVf\ wM fUlfu5n% ~Jli$Ii.l('[OiY wi)H~1l
<br />.--"Jt'!HJ,:t! !hal (',ij i1.il> d nr;f1t .n the prni.~l1y sutlJtlCl to ,>uU.
<br />,(:t\ "if ,,,tends 1'1 ob!alH J "gill If, ~\.I.::h pr(.lJt-ll~
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