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<br />Excerpts From Internal A...nue Code
<br />Sec. 6321. Lien For Taxes.
<br />If ally person liab!e 10 pay any tax: neglects Of refuses to pay
<br />lhe same after -demand, the amount (inClu(jing any I'nt&rest,
<br />additional amount. ad<ntion to fax. or assessable penalty,
<br />together w-ith any costs that may 8tCrufl in addttion tltefeto)
<br />shall be:a~uen in -faVOf of the- UMed States upon ail property-
<br />and nglJCSJo property, whetl1er real Of personaL oelonglRg. to
<br />sucn person.
<br />Sec. 6322. Period Of Lien.
<br />
<br />Urness aootner aate is speCIHcally fj:t.Cil bv law. the lien im.
<br />POsed ty sectUH'l .6321 shaH.al!Se at the time tne assessmept
<br />is made ana snail Continue unUfthe"ll<it>>lltv tor Inti amount so
<br />assessee (o-r a juagmen: against the !a\paY8i ansmg oul 01
<br />sucn liabilrty) IS satisfieo o.r oewmas unaolorceaoJe by I eason
<br />of!apstl 01 time
<br />
<br />Sec. 6323. Validity and Priority
<br />
<br />Against Certain Persons.
<br />
<br />(al PurcheselS. Holders Of Security Int_I...
<br />MechaRic's Lienon. And Judgment Lien
<br />Cl'ldJtDfS.- 1ne hen ImpaselJ bv sectmn 5321 shall (lO! be
<br />valia as agamst any purchaser. hOldSf ot l secuflly mlereSL
<br />mecilantC's lienor. or itlogmern hen Ueoltor entll nu-tice
<br />!hefeol whitt; meets ins reQU!f~-.ef,ts of suosBC1>on \1) !lilS
<br />been mea by the Secretaf}
<br />
<br />Ibl Prolection For Certain Inler..I. Even Though
<br />Notice FiIed.-t'JIHl mough f!i)lj(;e oj fl iien ,mpastO 0)' ~ec'
<br />liOn 6321 Ms Deen llloo, :::"dl ilt:i1 sOl-a!; r.,,1i te 'IH;!C"-
<br />"i Place For Filing Noticel Form.-
<br />In Pia(:e For fHing.u.1ne i~nllCe ,!:;telfeQ 10 irl SJ[}'
<br />5ectlQnl3; shaH be IlieQ-
<br />{A} Und.&r Stale laws. -.
<br />Ii) Real Pfopefiy -- In the CJSi: 01 re,j, p:upe:rl'~ ~fl one
<br />otftee withm the Staie (Df the ,{!unl). or fJlfler g..)velnln(tfI
<br />tal subdwistO.1), as des;gnal6d O'1::M 14WS ot s~h Stile
<br />if'! whtell the PfQpf"~ subi9d to lhe lien IS situated: ,100
<br />(II) Pers.ooai Ptoj)tl(ty.--ftl t~ 'as.e 01 ~;S(lnal proper,
<br />I.,. whether langible.or IntanglOle, ll'l one i}/Hce wlthm th6
<br />State {Of -tho OlWUy, or othEtr QOvllilUlltWlta! SllDOI'o'ISlOO/-.
<br />as dtmlgnaled by me laws of $ucn Slalu. m V'o'nll:;n lhe PH)
<br />pert)' subject 10 the Uen IS SiI"'Ied: Of
<br />(6) With. Clerk Of OlstrlGt Coort-In tM of1Ui6 cl l~
<br />c\eO( of the United Sta~ <<:kStnct coun lor lhe ;udk:iaf O$stoct
<br />ill which llulprOllO<lpubjacllO lion is Siluitoo. ..._ I""
<br />Stale has not by law desio- one _ wh!th meets the
<br />requi_ts lJI SUllpaJagraph (Ai: 01
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<br />({':j With Recorder Of Deeds Of The District of
<br />CoJumbia. --In tile -office of the Recorder of Deeds of the
<br />llistrict of Columbta, jf the property subject 10 the lien IS
<br />situated in the District 01 Cvlumoia,
<br />(2} Silus Of Property Subject To Uen_-Fcr purposes
<br />of p:-:"agrapn-s (1) and (4). pfopeny shaH be deemec to be
<br />Sllu..:',~--
<br />(Al Real PrGPerty.-lfl ihe ease of real property. allts
<br />P~yslC4llocatJoll; or
<br />is) Personal Property -lf1 me case 0: personal
<br />PiQDeftY, whether tangible Oi ifllanglo!e:_ dl the resldem:e of
<br />the taxpayer .11 t!:e time H'lt> nGl!ce 0: lien is :!iec
<br />For purposes 0: oara-grapn i2i(B). ;~ fE'S!Cence ;)1 3
<br />c.Qrpo:ra!ion or ~-artne:(SlliP Sna11 t)e Deemed to De !he place at
<br />-'''.lhich the prlP.C1pal exewtl\l6 otitce of tne ousmess \$ ,;)<:ateo,
<br />:\i1{1 tria resmence 01 a :axoayef W!lose ;es;cel1ce is i\i:t'i,}-l.:;
<br />the tirlltetl S~ates snail be oee,l1ec te ~'-c :11 H1€ C':,;!nC! (:'
<br />CotUlTItl\3
<br />
<br />fon>>. - ;-l;€ tOf"" d,:) CrJntem Q' ~r;!O [101!(€ re!er'W
<br />
<br />:1' SutlSeCI;On shail b~ prescnoro t:V :i1e Se;,rer{lt\'
<br />:)uClJ notlce Srlil'i be viHl0 rlOtw:1f1s1aml'rJ(J an" ;:-!;ler l)1:-r.J$:Or.
<br />'l.:W :~arOtn9 the to.;1Yl ::!i L'::f!len, (l! J. ,,[mee c: ;11;)1'
<br />
<br />)\ Retifing Of NotiCB.-;:ur :J-lZ'p~e Dt lt~ s ;;e-,,:lt>J"~
<br />General Rule. -~,;1'ess :,o:".:e
<br />
<br />t";i1e<J :;, :1';-1: 1T!,IWle' ,::esv,:JS'J i" ;Mrag(d;:)i', 'r,t'
<br />'e~Wfeu [eitimg j.kIiOQ ~;Jl.:r '1"O~lCt' 0" :1;;:1' ~n~" e<'::'
<br />~iit(! on !he (lilte orl Wli1\:h '5 hie;] ~c,';.)'-Ui3rjW I'MI
<br />SwOSe:::!iQfJ "I!ll attef lne 'Clij)l.rilt\Qn ut ~:..:\:n ft'llhng ptll-l.'J
<br />Place for Filing. -;.. l'dt,t€ ;}j ,'E'~ rel,~
<br />ieQl!trm:! :eHilng ;ielioU Sr..;,;il ..'t" eff-ecwie 0niy-
<br />'J-!m ,:; j e1mitl ,n !f'l€ (illlet': 1" '~f11Ct) m~
<br />~ln(J-f nOhCe l'; (it'fl o'Id::' !,ieC, .;!flC
<br />.9) in tiny ;';,\,56 ;,l ""H[n ':fu CJj':> C: ':;Dl~ LJ!\Of !t1~
<br />;JtH8 .O! ~ 'ilh1mQ 01 1\3!!Ct: 01 :It'(\ "Net SUOp.<jfJg'il!Jh iA.1.
<br />l~e SeClt!td! '" It\.l:-'''W written jfllJfl1UliOl1 j H1 [tie rlldf1nl!r
<br />OI&:t(JtbeC H11ti\flJl4tlO~ 1;iSU&\,l 0,' trlb Secri:tar,.l wn\;tl:!ll"
<br />'Ii] d .:;tJange H\ :l1e ,a,o,pJ}er ~ ~t'$id~n{.'~_ !; J rohee Dr suth
<br />"till is aiSO hle<J III oiCCOf\icif~ "'IHi 'SlJOSacllOil \1; 1\1 \fle
<br />Stale m wnictl SUCf1 res!OeOCe Ill. loc.aYKI
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<br />(3) Aequlred Aeflling Perlod.-ln the case 01 any
<br />notice otllen. the term ':'requinHl'retiHng period!', means-
<br />(A) the one-year periOd - ending 30 days after lhe
<br />expiration at 6 years after the date of the assessment of the
<br />tax, and
<br />tBI the one-year period ending with the expiration 01 6
<br />years after the close- of the preceding required reflling
<br />pertod for such notice of lien,
<br />
<br />Sec. 6325. Release Of Lien Or Disc
<br />
<br />charge Of Property.
<br />
<br />.1i Release Of llan.-SubJect !o suct! r€gulallons
<br />as the Secretary may pfe~~nbe. the Secretary ~ha!l.issue, a
<br />cE'rJrflcale of release of any lien ImpOSeJ wllh resfrect to any
<br />.';lernal revenue la, not !;::er alan 30 Clays after the cay on
<br />,\irJICh'-
<br />'.11l1aOlhty SaUSfleo or UnenlorceaO!e, - The SeuetJfY
<br />, :'IOS 1./1.11 fO€: iiabillty lor the ilo:!QUnf assessee, totjelner with
<br />:;:: 'ntere~! In ~especl mere-])!, iUS. oeen hilly SJ:ist!ed or has
<br />
<br />~',;(;o.l1€ je~~n~!le;~~e~~-:je~_ ~~ere IS lurmstled 10 We
<br />
<br />So:>ue!ary al~d accePted ny hlJ11 <l bono thai IS condlhoneo
<br />~i-l0n the ;,"li.lvmenl at the amounl assessed, loqelner with ali
<br />:-;;t!rt."sl,(\ resoecl the-reaL wttnm me time prescnoed bV iaw
<br />any t'),!enslOr. 01 slich tmWl, and !hat IS in accor-
<br />}.'!t1Ct: suer: re'Jlllfemenls relating :u terms, conotHons
<br />,~a ~Grm {)l n-:e t!i.m(1 and :iUleties !hefeon~ as tHav Qe
<br />:::;:.-e-c1110;;Q 0)-' Silt!'- :eglli~M.ms
<br />
<br />Sec. 6103. Confidentiality and dis-
<br />
<br />closure of returns and
<br />
<br />return information,
<br />
<br />lk) Oisclo.u,e of Certain RBlurns and
<br />Aeturn Inlormetion For Tax Administration
<br />Purposes. -
<br />
<br />:Cl DI$CIOSUft~ o! amount ol outslaf1(imQ 'I€n -jl (.
<br />flolll:e of lfen UJs bBetl hletJ purstutnLto SeCII(.l!l"6323{l) It'le
<br />,1'Hount oi tile 0tilSlaoou1g obhgallon secureU b~ Slidl hen m:l~
<br />be diSClosed 10 any person wl'lO Iurnishes sallslactory 'Millen
<br />o:..,-Qtlnce :nal M hil::. d :'ghl It' !lie jJ,GPtHty SLlDliKt io :,ULrl
<br />!l!lfl 0' In!eflOS 10 obtam a f!ghlm sueI'! property
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