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<br />E1CtIJIII Fl1IllIllI\IrIlal R_ Code
<br />Sec. 6321. Lien For Taxes.
<br />If any person Uable to pay any-tax neglects or retuses tn pay
<br />th& same -after demand, tile amount (including any interest,
<br />addifiOnal amount additiOn to tax., Of assessabfe penalty.
<br />together with any costs that may accrue in aOdit1on themo}
<br />snali be a, lien m~w.vor ,at 1M_ Urntoo Slates upon alt propertY
<br />ana rigbtS to.p!1J:PeftY.' whether real Of personal, belonging to
<br />such person.
<br />Sec. 6322. Period OfUen,
<br />
<br />Unless anotr.er Qa1e.jS SQeCJHcaUy fi-.ea oy :aw, t~e hen;111
<br />posed ty S8Cltoo 6321 shall anse at the ume the assessment
<br />is made and stlaU carrtmue until tp.a liabiltry tor the amount so
<br />assessed {Of a judgment against the taxpayer arising out of
<br />SUCh liabititYlls.sa."1ished or bOCOmeS unentorceaole by reason
<br />of laost' of tnne
<br />
<br />Sec. 6323. Validity and Priority
<br />
<br />Against Certain Persons,
<br />
<br />(a) Pun:basen. Halllers 01 Security Intemts.
<br />Mecbanlc's Uenon, And JlIdgmut Uen
<br />Creditors. - The !;eo imposed cy sectiOn 6321 shaH not 00
<br />....allO as against an)' purchaser, hoider oj a socunty interest.
<br />rned1anlt s henor, Of lungment hen creO!tor unit! flOI:ite
<br />therool wlUCh meets me ttlquirements 01 subsectIDn it} hilS
<br />!)&en flied by me Secrstaf]
<br />
<br />lbl PraIec\lolI For Cer\aill IntellSls E_ ThOllgh
<br />N.otice FiIed.-Even tnoogt1 ool:ce ilia hen imposed 0)' soc-
<br />riOIl 8321 has ~n f,jeCL such Usn shaH flQ~ be ...alid-
<br />if) PIIce For Filing N_: Flll1l1,-
<br />{1) Ptace For FlIing,- i"h{! pollee retem:d 10 In sun
<br />sectlOO tal shan be tllt'..o-
<br />iA) UnOOf State- L3W$.-
<br />(l} Rea! Property. -In lhe case 01 reai property, in one
<br />othe-e within :'he State (or the county, 0, otne< govemrnafj-
<br />lal subrn~.islpt"l),:as, Qeostgflated by the laws 01 such Stale,
<br />In wtuch the PtoPertY subjett 101m: lnm !s situateo: and
<br />lit) Personal Prop&rty. -In the case o! parSOndi prope!.
<br />ly. wbether tangible Of intanglbie, m one offa wl1nin the
<br />SJate (Of too .~,y" or ot,ner ~tKnmen~ subdMsiOn),
<br />as designated by the laws of such State, in whic:h IN pro'
<br />perty sUb}ect 10 ItIe hen IS sltualed; or
<br />tOI l'Jlih Cit;uj!. 01 O!5tricl Court-In lhe offjce 01 l~
<br />derk vi ,he United Slates district CWfIIor tile judicial dIStrict
<br />in willen lilt prlI!l8fIy subject to lien is siluiltO<l. Wl\lmIlI8t the
<br />Stam lIaS 001 by law <teslgnatoll one office which l1IlOlS tile
<br />requirements at subparagraph tAl, or
<br />
<br />"::"
<br />
<br />(t) - With Recorder Of Deeds Of The District of
<br />ColumbJa.-ln the- offiCe of the Recorder of Deeds of the
<br />District of Co!umbia, if the property subject to 1he hen is
<br />sftuate<l in the Oistrl:Ct ot Columbia
<br />12l Situs Of Propeny Subject To L!en -for purposes
<br />ot paragraphs (1) and (4), property shall be dP.emed to be
<br />sitwlIfKi-
<br />(AI Real Property,-ln me case ot real property at Its
<br />physicai tocatiOn; or
<br />i8) Personal Property.-in tfle case of perso.,'lai
<br />property, wt\etner tangible or Hiiangl01e> at the reslCleoce o!
<br />the taxpaver at the trr.e iM notice c~ \ien is 'fOeti
<br />i::"or purposes 01 paragraptJ (21(B). ~!~e :eS!Qfrn:e O! a
<br />t.orootaOOn 0' partnerstup"Stlal1 be ooerneO to !)e tM place<a!
<br />wnictl the prinq}al ~ecutfve attiC€! of the Ol.iSineSS is :Gc-ate<!
<br />and the !8sJdence of a taxpa,er whOSe <es!cence l-~ w:thou!
<br />the Unirea States snau tie" t1eemed it: c-e !fi the O1-strn:t Of
<br />CDlumtlla
<br />
<br />,3) FOIm ~ The lorm ana c0J1lem;J! tr:e 1l0liCe 1f-:er,ed
<br />10 In subsection !<.i\ sl1aH De D-rescnoea Dv !f\e ;:;euetJ'y
<br />Such notice shaH be- valin nOlwilhstandH1Q any o!t1er prGvtSlon
<br />a! law regarding tne imm Of content at ,; t101a.:e ,)~ 'Ie"
<br />
<br />Hj) Refiting Of Notice.-f(!r ourpose c: !rES SC>C\!{,i"!--
<br />
<br />aeneral RutU.-iJr;!ess '3[l\ICt' ,..,
<br />ID 1M il1~i1ne: p-r-e-svibec m p.;ifag'Jpn :il C.../iI1\J tfit-
<br />reQ;.H(€{l refihng penoo 5-Lt{:!1 f1i.1jiCe Q! Ire!') sho:t, De ,1t~~Heo as
<br />!Iled en tne date cm ...OleO ,1 IS !ilea i'tl a-CCOiudnce .....m
<br />'wOSl:Ct~n in; alter Inil eApiraMn ot su.:.n re(lling ;::>i'llO>:1
<br />12) PIKe For FiIiDg.-A nOIl(;f c~ "ell 'e(lltKl
<br />omiog the reql.ur<<J retiUng. periOd Shalt be eftectflit' omy-
<br />'AI!I suet; notice of hen I!; ;et~ied ,1'1 the oH!ce in wnlcilll'1e
<br />Df!Of notlCe of ifeO was flied. a"-~
<br />:B) In an')' case m 'o\M.n 90 days (If H1(1H. pnOJ 10 ttle
<br />aale 01 a refiung 01 notICe 0: lien ui1Gef s-llOpa"ayrapn tAi:
<br />thi! SeCIelary recelveQ wrnten ;r~!t>-rrnatl-on \ll; Hlt1 lTo.dnner
<br />PfiSCflbici in f&gUlii.t~lS IS:iUea by tt1e SecnHdfYi ;:;om;t!rf\-
<br />ing a change in the taxpayer's reStOeIlCe. if a notice ot such
<br />.!en IS also, !ilea In dccOfCaoce vwrtn SuOSIlC!lOIl Iii lfl the
<br />Stahl III V.!m;.ll ~I.l\;.n re~!~ l~ 1UC<l.1~
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<br />(3) Requlrld Rellling Period.-In the case of any
<br />;.,.j,Ke of lien. the term. "required refiliflg periOd" means-
<br />{A} the one-year periOd ending' 30 -days after the
<br />~ '<p;:- atfoo of 6 years aftet 1M date of ttte assessment of the
<br />t;lk 2il'j
<br />3) the one-year periOd eMlng with the expiration of 6
<br />years atter the dose. of the preceding required (eWing
<br />penod tor such notice. of Hen.
<br />
<br />Sec. 6325. Release Of Lien Or Dis-
<br />
<br />charge Of Property.
<br />
<br />.j;' Release Of Lten.-StJo]ect lQ SUCh regulations.
<br />- -as the Stteretary rnay presclib!-. me Secretary snan jssue.a
<br />cerllfiC4te ot fe~e?.se of any lier. lmoosed Wtltl respecl to any
<br />t~!erflai revenue lax nol ia!er than 30 days after tr.e Clay on
<br />wmch-
<br />~ ~ LtatH!l!y Satistied or UnentorceaOle. -- The Secretary
<br />Hl05 l!'.at the hJO;llIy fer the amount assessed. togemer with
<br />],: m:{;rest m lesc-ecl tnere:ot. has Deen lull';" sallstJed or l1a$
<br />,:,,'CDme lega!IY tioentorct!able. iY
<br />Bond A;;cepred.- Tiler€! IS !urmSl'lf"j !c We
<br />:;eCletary .:iDQ Jc;:;eptea l)l- ;l.lm a bond !hJ! IS conc!!l.loned
<br />::Jon the payment 01 lhe amount Jssesse-J, lcqetner wllh ail
<br />:teres! l(1 respecll!1e!eOI \..I(f1Hl tllll lime Dre~Uitleo by law
<br />; "lc:odmQ an>; e-'-.lefiSIOn 01 su,:lt trn-Jel. and that ~s 111 acccr.
<br />~"nce "11m suet! reqwremef\ls re:ating 10 terms. cun::imons.
<br />,~\(l rOtfl\ (11 !~le bond and sej,e!tijS !nereOfl, as may Oe
<br />3oeotied by St:Ct'i recuL:ltlons
<br />
<br />Sec. 6103. 'Confidentiality and dis-
<br />
<br />closure of returns and
<br />
<br />return information,
<br />
<br />(kl Disclosure 01 Certain Returns and
<br />Relurn tnlorm.lion For Tax Administration
<br />Purpom.-
<br />
<br />(2; Disclosure 01 amount oi outstandfng !iNl.-.i1 d
<br />nQtlCe 01 lten has been hfed pursliant to seCilo-n 6323(1 i, th~
<br />~;1l\)uni or me Olitstandmg OOllgdliOll sacurea by :W(.f) lien md~
<br />00 O!!)closeO to an, person who h.JlfHSt'leS sallsjactor~ wotten
<br />e\!loence :nat he has a fight In the properly subject 10 suctl
<br />'-tn Of .ntMOS 10 00tam <l right it1 ;:,:J~11 orooeltlj
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