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<br />Elcllpts From Internal Rmnue Code
<br />Sec. 6321. Lien For Taxes.
<br />If any person Hable to pay any tax neglects or retuses to pay
<br />!I1e same after demand, the amount {inctutiing any interest
<br />addttional .1mount, addition to tax. or assessable penalty.
<br />logeIIlef wittt any C1lS1s lhat.may. accrue in addhion lhereto}
<br />shaD I)e alien in favor 01 II)e Unll8d Slates upon .11 property
<br />and rigbts ,to-property:. whether real Of personal. belonging. 1.-0
<br />such person. '
<br />Sec. 6322. Period Of Lien.
<br />
<br />Unless- another cate IS speclfiaJiy tixed by taw, 'the lien ifll-
<br />DOSed by sectjon 5321 shall-Mise at the tlf1'le the assessment
<br />is Il\ilde and shaU continue unlit the "ability for the: amount so
<br />assesseo (or a Judgment against tr,e taxpayer arising out Qf
<br />such liability) is satisfied or becomes unenforceatlle by reason
<br />of laose ot time.
<br />
<br />Sec. 6323. Validity and Priority
<br />
<br />Against Certain Persons.
<br />
<br />(a, PurcllasarS. Holders 01 Security Inhlrasls.
<br />Machaalc's lIaacrs, And Judgment lien
<br />Cfedltars.- The lren i_ oy sectlOO 6321 ,han not De
<br />valid as agatnst any purchaser. holder of a security interest.
<br />m!8chantc's !ienof, or judgment lien creditor until OUTlce
<br />thereof WhICh meets the requirements of subsectiOn (0 has
<br />been filed by the Seaetary_
<br />
<br />(b) PnJlactlon For CerlJiIl Interests Evan Tiulugh
<br />N8tica FiIed.-E'lan inougn notii;f ot a lien ImpQSOO by sec.
<br />tIon 6321 has beefl Moo, such hen shaH nol be ..alio-
<br />(I) PIIce For FiIlIlg MllIice: FOl'lII.-
<br />\1) PIau For filin1}.- The notice relSfreo 10 Hi suu.
<br />sectIOn -tal sha!l- be h!eQ-
<br />(A} Uodef State Laws,-
<br />{I} Reat Property.-tn!he case of real property, in one
<br />otlite wlttlln the State: (Of the c.oonty. or Qttlef governmen.
<br />tal subdivision}, o3S des,ignatec1 by the laws o! such State,
<br />in which 1M: ~~Uo thfl lterl IS siluated; and
<br />(ii) Personal Property. -In the caSv of p6fsooal proper.
<br />ty, wbethet tangible {If intangible. 10 one orttce withln the
<br />Stall;).tOf ttle_~(lty. or othtf governmental SlJlxliviSiOill.
<br />as oesignated by lhe laws of such Stale. in which the pro-
<br />P6rty 'Subte't to the lien IS sitUilled. or
<br />(6) Nllh Clerk Of District Court. -In tt\ti! office of I,,",
<br />clerk. 01 ifl6 Untied States diStrict court tor the judicMlI distriCt
<br />in whK,:1l the proprsrty S1lbieCt 10 Ueo is smwed. wMn&ver the
<br />Slate ItiS I10l tJy. taw deslgnale!l one oIlice whi<h meets tho
<br />r~ts olsubparagrapll (A); or
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<br />(e) wnh Recorder Of 0_ 01 The Dislrict ot
<br />~umbia.-ln the office of the- Recorder 0: Deeds of the
<br />District 01 Columbia, II the property 5ubjecl to the lien is
<br />situated in the District of Columbia.
<br />{2i Situs Of Propen:y Subject To Uen.-For purposes
<br />01 paragraphs \1l and {41. property st-.aH be oeemed to be
<br />situated-
<br />{AI Real Property. - ill the case of real property. at its
<br />physlcaI1ocation;- Of
<br />iB) Personal Property.-!n toe case ~f persona!
<br />property, whetner tangil:lie Of !nianglble. at tne residence at
<br />the taxpayer at the time ti1e nOTtee Ci~ tlen 15 -tiled
<br />For purposes ot paragrapn ;2I(6). the residence of a
<br />cOrporaOOn or Pdrtnerstnp shall be aeeme(! to be tl1e piace ;it
<br />wntth the J:H1ncipat executwe office oi the business is !ocated.'
<br />and the resIdence o! a taxpayer wr.ose n~$ldence IS wlth-oul
<br />lhe UnIted Siates shaH be deemed to be m the DlstnCl o-!
<br />Cotumbta.
<br />
<br />3i Form,- The form aM content ot the nOflce reteneo
<br />to In suOSOCtlOn (Ji srai: be prescnbeo tw HIe Secr-etary
<br />SUCfl not~ shall be valid IlOIW~lhstanomt'.i any olt'ter plOWSlon
<br />iR law regardmg Ihe form or ;':ontent Ql a not!Ce o! Hen
<br />
<br />;g) ftotiiing Of Notice.-iGf purpose (li !m:; S~1l0'l-
<br />
<br />(~j General Rule.-Jn!ess nOllCB (;f \eo
<br />rell1eQ !f'!: tne mIinne! creSOiO:e'J m paragr4;Jri (2: QI.mng me
<br />reqweO !ehhng peuoo-, s'uch ~Jl<ee Ol !ten sr..aii O€ t{~lea i!S
<br />He(j on the date \in ....hlCn ;1 !s ti!e<! \in aU!jfi13nc.e 'i\lln
<br />subsecIian (0) afler the ,p;rallOfl tit SlJcn rehung ~!K\C
<br />Ii) Pllce For Filing.-A riottce a: ::en ,eti!eo
<br />uuring the required retmng pefroo sf1aH De etlectlvt> O!1iy-
<br />(Aj !i sucn f\l:;ilCe o! IIfO I:) ,e.fll60 ,n the othce ,n whICh me
<br />poor notlGe 01 hen w~s tiled, aM
<br />IB) in afly case in whlth SO !ii:lYS O! mOfe Pili,! to Intt
<br />oare 01 a lefihng of nvlK:e 01 lien \lodt! S\!OvfHagr-aph {AI,
<br />1:rtt! Set{etar~' !f'C&l\le\3 wtiUen miQffllO.liUfI llO lhe manner
<br />pl&Scnoea hi tdYUk1hoos iSStJ6G tly the SeCletary) cmlCeffl'
<br />\(19 a changd In the taxpayer' 5. ftlsioence If a nollce 0.1 such
<br />illJn 1$ also ll!iH1 m accolQance wltn svbstlct;(,o Itl If1. lt1tl
<br />Stolte in which ~Ch resid&rlte IS lOC.ittO.
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<br />c31 Required Rllfllll1g Peiled.-In the ease 01 any
<br />'lvtKe at tien. the term "requtred refiUng:perlod~' -means-
<br />tAl the one-vear periOd ending 30 days atter the
<br />n;p;~tlan of 6 years after tne date- of the assessmen1 of the
<br />:,1,>::, -and
<br />. S I the one--year pertod ending with the expiration ot 6
<br />years otter the ciose of _the preceding requirecl refiUng
<br />pem;..., tor such nQtice of lten,
<br />
<br />Sec. 6325, Release Of lienOr Dis-
<br />
<br />charge Of Property.
<br />
<br />(d:1 Release Of Uen.-Subject to sucn regulations
<br />as tne S~fetary may prescribe, lhe Secretary shall issue a
<br />certificate of release at any Hen imposed with respect to any
<br />lnlernai re...enll€ tax net taler than 30 days after 1he day on
<br />WfllCh-
<br />\ 1) Uabl!lt~. SaMfied or Unenlorceaoie, -The-Secretary
<br />~!1lds tMt tM !lability fc~ lhe amount assessee, together with
<br />lfl!erest In respect ltH;>reOf, !1a5 oeeo tUlly satIsfied or has
<br />t)fCO;ne lega!Jy unenforceable: or
<br />,2} Bono .AccePted, ~ ;here IS furmshed to the
<br />Secrelarj and accepted D,!i him a Dcnd that is conoltloned
<br />,-,oon the paymem 01 the arnount assessed. togetner w!lh alt
<br />,r;terest in respecttheraot. wltnm the: 11m€' Di~SCI!bed oy law
<br />iflcluOing any exten:$!on (II such wne). ana tnat IS In accer.
<br />oartee wlln suen requirements retating to terms. eunalllons
<br />cinO form ot Ute Dona anQ sureties thereon, as (nay be
<br />soet:;lhed oy Such regulatror.s
<br />
<br />Sec. 6103. Confidentiality and dis-
<br />
<br />closure of returns and
<br />
<br />return information.
<br />
<br />(kl Disciosure of Certain Returns and
<br />Return information For Tax Administration
<br />Purposes.-
<br />
<br />i.2i Disclosure 01 amounl of OUIstdlldmg ilen.-lt ,!
<br />notlce~ lien na9:oeen hled pu'$uant to section 6323(f). lhe
<br />amount ollhe oulstaoomg obhgahon seculeo by sLlc;lllen may
<br />be aisctOSeii 10 an~ pefson woo IUfIliSh&s salJstactOfY wollen
<br />€'I"IQer.ce lhal O€ has d nght in Ihe property SUOjec! to SW.:tl
<br />hen 01 tnlena& Ie oOtalH a fight Hi ~uGh pwperty
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