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<br />Excel1llS From InlemaI R.Vlnue Cilde
<br />Sec. 6321. Uen For Taxes.
<br />If any persoo liable 10 pay any tax neglects or fIlfuses to pay
<br />the same af1er demand. the amount (inclutUng any interest.
<br />additional amount, addition to tax, or assessable penalty.
<br />logether wiUt any C<lSts that may accrue In aadltion I_to)
<br />sllaU bu.lien in.lavorof the Unrted StatTls upon aU property
<br />and rfgbW.to,pioperty, whether real or personal. belongingto
<br />such person.
<br />Sec. 6322. Period Of Lien.
<br />
<br />Unless another date is specifically fixed by law, the lien im-
<br />posed by section 6321 shall arise at the time the assessment
<br />-is ~ and $hall continue untillhe. liability for the 8.'JlOUflt 51)
<br />,'Msessea (ora judgment against the taxpayer ariSfng!?Ot of
<br />',Socii liilbili1Ylis sat~fied or bacomes unenlurceable bYff,asvn
<br />of ~of time.
<br />
<br />Sec. '6323. Validity and Priority
<br />
<br />Against Certain Persons,
<br />
<br />(a) Pun:haaen. Heide" Ot Securily Intereata.
<br />Mechanic's Lienors, And Judgment lien
<br />Creditors. -Tho iie. imposed by section 6321 shall not be
<br />valid as against any purChaser, holder of a security interest,
<br />mechanic's lienor. or judgment lien c.reditor until notICe
<br />thereof which meets t!le requirements of subsection (1) nas
<br />beon filed by the S"",.tary,
<br />
<br />(h) Prolecllon For Certain In/emts E.... Though
<br />NGttce-Ftted.-E\'en though notICe of a lien imposed by sec-
<br />tion 6321 has been f:led, such Hen shaH not be valid-.
<br />il) PIece For Filing Notice: Form.-
<br />(1) Ptace For Filing. -The notice ralened to in sun-
<br />section fa) shatl be med-
<br />(A) UJ1der Stat. laws.-
<br />(i) Real Property.-In the case 01 real Property, in one
<br />office within the State (or lhe county. or other golJemmen-
<br />tal sutxiiviSiOn). as designated by the laws 01 sucn State.
<br />In wtucll ~he property Stlbfect to the 1i8fj is. situa1ec1~ and
<br />(iil Personal Property. -In the cas. 01 personal proper'
<br />'ty, Whether tangible Of iotangibl8. in one office within lhe
<br />St3;!e (or .the county. Of Olller governmental subdivision),
<br />as destgtlilted by the laws oj such State, In wruch the pI(t-
<br />pertv subject to the lien is situated; Of
<br />is) Nnh Chnk 01 D!strtct Court. -In the office 01 the
<br />clerk 01 lilE! Umted Slams dlstrtct court lor the judk:ial district
<br />I. _h the property SUIljeCI to lien is situateD. __ the
<br />Slal1lllas llOll>y law designateD one _ which _ the
<br />requlremonls 01 subparagraph (Al; or
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<br />(C) With Recorder 01 Deeds OIlhe District of
<br />C<>lumbia,-I. tfie _ of tfie Recorder of Deeds of the
<br />District of Columbia, If the property subj.ct 10 1he Ii.. is
<br />situated In the Oisflict of Columbia.
<br />(2) Sitos Of Property Subject To Uen. -For purposes
<br />of paragrapM (1) and (4), property shaH be deemed to be
<br />situated-
<br />(A) Real Property_,-In the case 01 real oroperty. at its
<br />pttysicallocation; or
<br />tB} ,Personal Property.-ln the case of personal
<br />property. whether tangible or intangible. at the residence of
<br />the taxpayer at the time the notlte ot Hen is tiled
<br />For purposes at paragraph (2)(8). the resklence of a
<br />corporation or partnership shail be deemed to De the place at
<br />which the printtpaj executi\.-e ottice of the business is iocatet1.
<br />and the residence of a taxpayer whose reslaence--ts-withotit -
<br />the- United States, shalt be deeme<l to De m the DiStrict of
<br />Columbia
<br />
<br />; 31 Form. - The form and content ot the notice referreo
<br />10 m subsection \a) shall be presctleea by lhe Secreta!).
<br />SuCh notice shan be valid notwithstandrnQ an\' other provlSl0n
<br />of law regarding the form {if ccntent of a notICe o~ ~lei1
<br />
<br />191 R8tiHng Of Notice.-FOI' ;:urpose Qt lhlS sectlon-
<br />
<br />(1) Ganlral Rute.-U!lJess notice of !h~fl (5-
<br />fetiie(j lfl the manner pr6scnOeO in Darauraon (2) ounnQ me
<br />requireo ratthng perIOd, SUCl1 notice of hen shall De Ireat~ as
<br />tiled on the date on wl'uch l! :s Hied \ 1I1 accOldance with
<br />subsectton {t)) after the eXplratlOO of such reMmg ~nod.
<br />(2) Place For FiUng.-A notIce 01 hen reWed
<br />during the reqwed refili.ng period ShaH he etttttrve only-
<br />(A) It such notice ct hen IS retlietj in the O!fICtl in Whl{;h tne
<br />prior notiCe 01 lien was filed. ano
<br />(B) In any ca~ in wIllen 90 oays (:1 mGl6 pflor 10 tne
<br />dale ol a fetlilng 1.11 MlICt'< of lIen ulldel ~ubpari9fapn tAl.
<br />lhe Secretaf) f~h'tld Wllneo ml0frnal:0fj 1m l/'Ie mannel
<br />pres.crtbet1 In regulallOns iSSUW 0)' the. SewHary) concern-
<br />mg a change In the ta\paye(s reside-n\:e if a notICe aJ such
<br />lien is alSo filed H1 accordance With SUbse<:IIOO {f} to me
<br />State in which such residence is located.
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<br />(3) Requlred BiliUng Pllriod.-In the cas. 01 \"Y
<br />~otlLe 01 Usn. the term "f~qf.llred reining penQd" mean~-
<br />{A} the one-year period ending 30 (jays- after the
<br />~).:piration of 6 years-after the date 01 the assessment-of the
<br />lax. and
<br />'B) the one-year period ending with the expiration 016
<br />years after the close_. of the _preceding required reUting
<br />perIOd tar such notice of lien.
<br />
<br />Sec, 6325. Release Of Lien Or Dis-
<br />
<br />charge Of Property.
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<br />(3) Release Of lien.-Subiect to such regulatiOns
<br />3S the Secretary may prescribe. the. Secretary shall issue a
<br />~ll!:ate of release at _any lien imposed with respect to any
<br />internal revenue ~x flut later 1han 30 days after the day on
<br />which-
<br />, ! 1) liability SaUsfled or UnenforceaOle. -The Secretary
<br />Mds that th6 liability for the amount assessed, logelher wlfn
<br />.aU interest in respect Ihereof. has been fully satisfied or has
<br />oecome legally unentmceaOle. or
<br />i2) Bona Ac:ceptecL- There IS turmsned to lhe
<br />Secretary and accepteo by hIm a bono that IS condItIOned
<br />upon ti1e payment of ltle ari'rount assessed. together wllh aU
<br />:nterest !il respect thefe<ll, within the lime prescnoed by law
<br />;!nCiUQlflg any extension of such lime), ano that is In accor-
<br />aanee witll such reqUirements relating 10 terms. centlillOns.
<br />al10 10m of the bond and sureties thereon. as may be
<br />spe<:iiiea by SuCh regulations
<br />
<br />Sec. 6103. Confidentiality and dis-
<br />
<br />closure of returns and
<br />
<br />return information.
<br />
<br />(kl OlsclosulI 01 Certain Returns and
<br />Return Information For Tax AdminIstration
<br />Purposes.-
<br />
<br />l2i DisclOSure 01 amount of ou.tstanding hen.-If a
<br />IlQttce 01 lien has been tiltd,pursttant 10 secIton 6323(1), the
<br />amount of the outstanding o~g.alion seClJ{~ by slich hen lllay
<br />btt disctoseo to any person 'who- furnishes salislaclory wrll1e-n
<br />e"-liJern:e that he M5 a ngllt lf1 me property subleel to suel}
<br />hen Of intends 10 Obtain a right in such property
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