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<br />Excerpts From lnl8mal Revenue Code
<br />Sec. 6321. Lien For Taxes.
<br />If any person liable 10 pay any tax neglects or retuses ~ pay
<br />the same after demand, the amount, (including any interest.
<br />addltlonal- amount, addition to tax, or assessable penaity,
<br />together with any costs that may accrue in addition theretO)
<br />shall be a_uen Ul_1avqt of:tl1e Uniled States upon all property
<br />and rights to proPerty,- whether real or personal, belonging to
<br />such person.
<br />Sec. 6322. Period Of Lien.
<br />
<br />Unless another date is specifically fixed by law, the lien im.
<br />rtosed by section 6321 shall arise at the time the assessment
<br />is made:a~ shall continue un~il the liability for the ~t so
<br />~aSsfssed lor a judgment agalllst the taxpayer ansing.out ot
<br />s..cti tiabWtW'is satislied or becomes unen10rceable by.reason
<br />',at ,-"I time.
<br />
<br />c$ec:.6323. Validity and Priority
<br />
<br />Against Certain Persons.
<br />
<br />(a, Purchasers, Holders 01 Security In\8lests.
<br />Mechenic's L1enors, And Judgment Lien
<br />Creditors.-The Uen imposed by section 6321 shaH nol be
<br />valid as against any purchaser, holder 01 a seculity mterest.
<br />mechanic's henor, or judgment Hen creditor unlii nOHce
<br />thereof which meets tne requirements of subset:liOn 1,I}tlaS
<br />been lilod by the Secretary
<br />
<br />(b) Protattion for Certain In\8lesls Evon Though
<br />Notice Filtd.-Even lhOugl1 not!Ce 01 a hen Imposed by sec'
<br />Hon 6321 t>.as Deen 1:\00, such Hen shalt not be 'ialW-
<br />(I) Plata For fHing NoIIte: Form.-
<br />(1) ?face For Filing. - The notICe relerreO 10 In Sub,
<br />Sl;lclion 1a) shaH be flled-
<br />lA) Under State L1ws.-
<br />Ii} Real Property,-ln the case of real property, !n one
<br />oltlce within the State {or lhe cOllnty. or other govemrnen.
<br />lal sUOOlvish1nl. as designated oy the iaws of such State,
<br />III which the property subject to the lien is siluated; and
<br />~ ~(~) Pe!~i Property.-In the case of personal proper"
<br />ty, whether tangible or intangible. in one uthce within the
<br />S~te (Of the ,CQUmy, or other gotiefnmenlal SUbdivision),
<br />as desigf\dted by the laws of such Stale. in whICh the plO'
<br />party subject to the lien is situated; or
<br />iB) Wllh CierK Of District Court.-In Il~ office 01 the
<br />cieri( 01 U16 UnrtOO States distrtct COlIrt tor the judicial district
<br />in WhICh the property subfect to lien is situated. whenever the
<br />StaIB has not by law ~ted one oHice which meets the
<br />requirements of subparagraph (A); or
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<br />Z Grantee -r:
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<br />(0) wnh Recorder 01 Oeeds Of The District of
<br />Columbia. -In the office 01 the. flecorder of Deeds of the
<br />District of Columbia. if the property subject to the lien is
<br />situated In the District 01 Columbia.
<br />(2} Situs Of Property Subject To Lien -For purposes
<br />of paragraphs III and (4), property shall be deemed to be
<br />situatad-
<br />(A) Real Propefty.-In the case ot reai property, at its
<br />physicallocation;-or
<br />(S) Personal Property.-ln the case of personal
<br />property, whether tangible or intangible. at the resldenCfl o!
<br />the taxpayer at the lime tne notice ot hen is fHed
<br />For purposes ot paragraph (2)(8), the reSIdence 01 a
<br />corporation or partnersnip stl-a!l De deemeo 10 De the place at
<br />whk;h the principa:l executive o"ftlGe of the business 15 Jocate<!.
<br />arid the residence 01 a taxpav~r whose residence is wlthoof
<br />the United States shaH be dee-med to be in the Distlictr'()l
<br />Columbia.
<br />
<br />(3) Form:- The form aoo conlent c; tt,e netic.a reterred
<br />10 'm subsection - (al shall be prescnbed O'f the' Secretary
<br />SUCh notIce shall be'valid notwithstanamg ,]n~ ottJer provision
<br />of taw regarolOg the torm or content o~ a notice of hen
<br />
<br />H;J) RefiHng Of Not-ice.-F'Jf DiJfp,...~e 0; Hl1S sec!ton~
<br />
<br />General Rule.-uniess '1(1l1ce (;1 :Ien '0:
<br />reWed the manner piescnueo lD pa!dgrapn 12 ,! Ctl(j(lg me
<br />required reliling perIOd. such nOllce of hen sha1i be tr6alea as
<br />fjled on the date on wnlCh II !s fired (~n 3CCOf02nce Wilt':
<br />subsectIOn (fj) alter Hre eXpHJtlQO of SUCr! re!llIng penOO
<br />(2) Place For Filin:9.-A notIce ,}f ';€n refrieG
<br />o-unng the required refiHng perIOd shall be effective only-
<br />(AliI such oola:e of heft 15 rellied if] the Q!t:ce m wrUCh the
<br />pnor notice 0: !ten was !;,ed. aGO
<br />(6) In any case 1ft wfHCl1 90 CdyS ()T !f1Ole prior to !i'fi!
<br />dale o! a rehliog ot nvtlC€ of hen unatr subparagraph (AI.
<br />the Secretary le(elVed wnt1&fl lf1tOfmatlOn iHl the manner
<br />prtl!>cnbed 10 regUlatIOns ISSUed oy too Secretary) concern-
<br />ing a change ill th& ta:(po;Iyer-s r8sldence, it a notice 01 suer!
<br />lieu is also hIed In accl'rOallce with 5.tlbSeC1I0f1 (n lP. tN~
<br />Stale in which SUCh fesiUenC8 15 loc.lfed.
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<br />(3) Required ReltllnllP8riod.-ln 1he case ,f any
<br />Gullee 01 lien, the term "required -refifjng. period~' means-
<br />(A) the one-year period ending _ 30 days after, the
<br />(:"(piratloll of 6 years after the date of the assesSment 01 the
<br />lilll:.2nd
<br />8) the oOf~"year period ending with the expiration of 6
<br />years after the close of_ the preceding ,required refiling
<br />periOd for such notice of !len.
<br />
<br />Sec. 6325,. Release Of Lien Or Dis-
<br />
<br />charge Of Property.
<br />
<br />(a~ Release Of liBn.-Subject to such regulations
<br />as the Secretary may prescribe, the Secretary shall issue a
<br />certificale of releasa.:01 any; lien imposed with respect 10 any
<br />internal revenue tax not later than 30 days after the day on
<br />which-
<br />(1) liabitlty Satisfied ,or Unenforceable. - The Secretary
<br />fiMS lhat tM llabillty.tor me.,amount assessed. together wlth
<br />ail mterest in respect t~f, has been tully salis'lied Of has
<br />oecome legal!y unentorceable; or
<br />t 2) Bond Acceoted. - T!lere IS furnrstled to the'
<br />Secretary and accePted ny fI!m a OQna that IS conditioned
<br />iJoon the payment oi tM amount assessed, together with ail
<br />'nterest in resoect thereof. wlthin lhe tm1e plescnbed by taw
<br />\tflCiuoing any extension oj such lime}, and that is m accor-
<br />Ganee with sucn reqUIrements relating to terms, eOl1diUOllS.
<br />;ana to;m of the oond and sureties thereon, as may be
<br />specl1ied by SuCh regulallOns.
<br />
<br />Sec. 6103. Confidentiality and dis-
<br />
<br />closure of returns and
<br />
<br />return information.
<br />
<br />(k) Dlsciosure 01 Certain Returns and
<br />Return Inlormalion For Tax Adminlstralion
<br />Purposos.-
<br />
<br />! 2 ) Dlsch::sure of amount. at outsla.ndmg lien _ - Ii a
<br />oollte 01 Ueo has been tilea pursuant 10 seel~n 6323(1), the
<br />amount of trla_outstandmg oohgatlQl1 S6ClIt-ed bY SUCh lien may
<br />be dlsclUseo 10 any pefson whQ furnishes saiist-aClOry written
<br />eV1Qenct! thaI he has iJ light in tile plQp6rty sUbJect 10 sucn
<br />lIen Of lnh;loas 10 Clolam Ii n9m In such property
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