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<br />Excerpts From Internal Revenue COlle
<br />Sec, 6321, Lien For Taxes,
<br />If any person liable to pay any tax neglects {)f refuses to pay
<br />the same after demand, the amount (including any Interest,
<br />additional amount addition 10 lax, or assessable penalty.
<br />together with any costs that may accrue in addItion thereto)
<br />shall be- a-mtn urfavor .ct thE" United States lIpon all property
<br />and rigbts to property, wtlether real or personal, belonging \0
<br />such person.
<br />See, 6322. Period Of Lien,
<br />
<br />Unless another date is spectTically lixed by law. the hen im.
<br />posed .by sectIon 6321 snail arise at the time the assessment
<br />.J$ madit~,~;nall continue UO!il The liability for !~ amotmt'sc
<br />.ass~ (or- a juogmem agamst the taxpayer ansmg ~t m
<br />snc-h ~ is satisfied or tlecomes unenforceable ny-reasorr
<br />of lapse 01 tIme.
<br />
<br />Sec. 6323. Validity and Priority
<br />
<br />Against Certain Persons,
<br />
<br />;'1 Purchasers, Holders 01 Security Interesls,
<br />Mechanic's LienolS, And Judgmenl Lien
<br />Creditors.-The Uen imoosed 0'1 section 6321 stl4!l fiot be
<br />valid as against any purchaser, ho!l:ler of a security Interest,
<br />~hal1tc's lienor, Of iudgmem Hen credUor un!!! notice
<br />thereof which meets the reQuirements of subsection. (II nas
<br />been filea by tile Secretar)>'.
<br />
<br />(t) Protection For Certiin Inleresls E.en Though
<br />Natlce FIted.-Even thoogh notICe oi alien Imposed by sec-
<br />tion 6321 has been hleO, such lien snail not Oe '1aho~
<br />ill Place For Filing Netk:e: Form,-
<br />i,1) P!ace For FHing_ - The nooce reieneo to m Su~-
<br />section (a) shall be hleo-
<br />tAl Under Slate Laws.-
<br />Ii} Reai Properly.-in the case-of real properly. in one
<br />offiCe witnin the State (or the county. Of -other go\lernmen
<br />tal sotxlivision). as designateo by the laws of such State,
<br />in ~pi(;:ll tlJe plopeny subject to the hen is situated: ana
<br />(i\-)~l Property.-In ihe case 01 personal proper-
<br />ty, whether tangible Ctf intangible, m one otf~ wlthm the
<br />Slate {Of the. county, Of olhet ijQ\iemmentalsubcbvISlon).
<br />as des~naled by the laws of such State, in which too pro.
<br />pert)' subfe<:t to the lien IS Situated; or
<br />(6) Willl Clerk 01 Distrlcl Court,-In 'he otrlCe 01 lhe
<br />clerk of the United States district court lor tile ludtcial district
<br />in wlllClI the P"'l'8rty subje<l to lien ~ situatllQ, whene.er lhe
<br />State has no! by law designatll<i one offICe whICh meets .he
<br />requirements of subparagraph (Al: or
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<br />(C) With Recorder Of Deeds Of The District of
<br />Columbia.-In the office of the Recorder of Deeds of the
<br />Districl ot Columbia. it the property subject to the lien is
<br />situated in the District of COlumbia
<br />(2) Situs Of Propeny Subject To llen,-For purposes
<br />of paragraphs (1) ami (4). property shaH be oeemed 10 be
<br />sduate(j-
<br />tAl Rea! Property,-ln the case of real property. at its
<br />physltallocation; or
<br />(S) Personal Property,-ill me case of personal
<br />property, wheTher tangible or intangible. a;: the reslljence of
<br />the taxpayer at ihe time the notice of hen ;s liled.
<br />For purposes of ;J{i:ragrapn (2}(BL :he H1sldence at a
<br />corporatIon or j:!artnsrstup shaU be deemed to ne. tM place at
<br />whlch the pnnctpah!:xeeutl\oe mice 01 the business is located.
<br />aM the reSIdence- ,.oi.3 taJ;payer W!l{\Se resioence IS Wilhout
<br />the Umted Stares shaH. tie deemeO tc be lf1 the District o~
<br />Columbia
<br />
<br />,3) FOfl!] .. T~li: tDrrr ana contenl of itJe nO!lCe retene-a
<br />10 In $JosechQn !Ji shaH De prescrmed r.y t~e Seererary
<br />Such nottce shall be valid :101wltnstaoomg Jny other prQvlSlGrt
<br />C1t law regaruiiig lDe ic-rrn or coment ('1 a nollce ot lien
<br />
<br />19l Refiling 01 Notice,-Fc', purpose D~ (t;iS s<:,cl~o-n-
<br />
<br />\ 1! General Rule.-unI8ss '-'o!tce 01 :,en ,s
<br />re:tie;:1 :f< toe mdnli~r prescnnea m DJrdgrJpil (2; :111f!f:g ll1e
<br />'t:qwred falllmg piHlGO. Such nt-lice ot iien shaii De lrea!ed as
<br />hied nn lhe date on ....!llen :t 15 hIM (111 accorilam:e ....1111
<br />:3uDsectlon Ii)) at!€r !~e eXplral:N] oj s~cr re-blng ptfiQJ
<br />,,2j Place For Filing.-A nOhCe '!en ie-iHto
<br />dunng ttle requuoo ;eming periOO shJil oe effective onl)'-
<br />(Al if SUCh nOllce Qi hen IS leiliea In 1he oi1lce tn ....!1a::h i!1e
<br />:J; iO( not>ee 01 lien was flied. dnD
<br />is) ,n any case In ,",,'hlch 90 (lilYS or mOfe l.lrlor 10 lhe
<br />aate of a ItltHing of notlCt" ollien unaer SuDp<H,jgraph iA).
<br />Intl SecHHary rei..:i;liIJea Wf/tten mlOfrHa!Ll}O tin the !Hanm!!
<br />pres.cribe\1 in r6gUlallo.uS ~ssueo OJ the Set:fl:l:tar'jJ COllC.ulO.
<br />lrlQ J chdnge- w lhtllal.p.iyec's ;e510ence. i1 a nOhce oj such
<br />lien IS also lllefJ 1I1 aU;vrOallCt1 "'i1th SuOS-tl\;lton ~II In the
<br />Stale In "..h.cn SUCh reSlOence IS k>cattKi.
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<br />Enfered as Document No.
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<br />.1;44 8 9
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<br />Grantor ~
<br />Grantee / "
<br />Numericc!. ~"
<br />1_2_3_4_
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<br />AM In 09
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<br />l\t,b-lH: ill!fl)\i
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<br />(al ReleasB Of tian.-Subject to such regulations
<br />as. the Secretary may prescribe, the Secretary shall issue a
<br />cerhficate 01 release of'any lien ImpOSed with respect to any.':'
<br />internal revefllle lax not later Ulan 30 days atter the day on'
<br />wrllch- .
<br />11) Liability Satisfied or Unenforceable. -The Secrelary
<br />;Inds that the liability for the amount assessed. together With
<br />3fi m!erest In {aspect thereof. has been fully 5atlSlied or has
<br />'J'~come iegaily uflenforceaOie; or
<br />i?) Sond .Accepted, - There IS h.HfllSheO 10 llle
<br />Secrelary an;:! accepleci DY hlln a bond tliat !s condlhoned
<br />uoan li1e pJ)'ment ot the .amount assessed:. together wl\h all
<br />;r:terest in laspect mereot. wltrun the time prescribed by law
<br />'!DCludmg any exlenSlOfI 01 such time), anti !hat is 111 accor,
<br />Jance wlIn such reaUlrements relaHnQ to terms, condItIons,
<br />.1110 !GrIT! 01 the bona and sureties- thereon, as may be
<br />speClheo oy such regulations
<br />
<br />Sec, 6103, Confidentiality and dis-
<br />
<br />closure of returns and
<br />
<br />return information,
<br />
<br />(k) Disclosur. of Certain Returns and
<br />Return Inlormation For Tax Adminislrati9n
<br />Purposes 9-
<br />
<br />i2) DIsclosure 01 alTlO\jnt of outstanding lien. -If a
<br />nolice of lien has been tiled pursuant 10 section 6323(1), the
<br />amount 01 ihtt outstatlding ObligaliO-o see,urea Dy such hen may
<br />be dIsclosed 10 any person who furmshes sahstaClory wrlnen
<br />e.ldenctl lndt he has a 119hl Hl me properly 5lJul.:ct 10 SllLO
<br />lien or mtends to obtain a nght In such property.
<br />
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