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<br />Excerpts Frem Internal R.nnue Code
<br />
<br />Sec. 6321. Lien For Taxes.
<br />
<br />If any person liable to pay any tax neglects or refuses to pay
<br />the same after demand, the amount (including any interest,
<br />additional amount, addrtion to tax, or assessable penalty,
<br />together \"Iith-- any 'costs' that may accrue in addition thereto)
<br />shallbf>aJiOl\ iltfa.....wtlle Untte<l Slates UpOl1 all property
<br />and rigl}ts io,property. Whether real or personal. belongmg-t-o'
<br />such person_
<br />
<br />Sec. 6322. Period Of Lien.
<br />
<br />Unless another date.ts specificaliy fIxed by law, tile lien 1m:
<br />posed by section 632"fshall arts-e al the time lhe assessment
<br />is made and srf3.lI continue until the liability for the amount so
<br />assessed (or a judgment against loe taxpayer arising oul 01
<br />such liability) is satisfied or becomes unenlorceable by reason
<br />of lapse of tllTle,
<br />
<br />Sec. 6323. Validity and Priority
<br />
<br />Against Certain Persons.
<br />
<br />(a) Pardlasm. Heldel'$ Of Security Interest!,
<br />Mechanic's Lieners. And Judgment Lien
<br />Creditors.-The-lien imposed by section 6321 snat! not tie
<br />valid as againsl any purcnaser, oolder ot a security mUKesl
<br />mechanic's lienor. or judgment Hen creditor ufltll notice
<br />th6ieof which meets the reqUIrements of subsectiOn \ fJ has
<br />been filed by the Secretary.
<br />
<br />(bi PtolIlClien For Certain Inleresls E_ Theugh
<br />Notice FHed.-E.ven though notICe 01 a hefllmposed by sec-
<br />tion 6321 has been !lied:, -such lien shaH not be valta-
<br />II) Place For Filing Nelice: Ferm.-
<br />(t) Place Fer Filing. -The no!:lce relerre<CI :0 in sub-
<br />section ta) shaH De fHed-
<br />(A} Under Stale Laws.-
<br />Ii} Real Property.-ln the t.ase 01 ,eal pioperty, m one
<br />office within the State (or the coonty. or utilel gO\iemmeo.
<br />tal subdiVision), as designated by tile ia~s of such State.
<br />in whi-ch the property SUbject 10 the lien is situated: aoo
<br />(ii) Personal Property.-In the case (Il.pe:rsooal propal-
<br />ty, whethef tangible or Intangible, In one oftiGe within the
<br />Stale. {Of the county, or otller gwerrunootal subWvlSion),
<br />as designated by the laws of sucii State, in whiell the pro-
<br />perty subJect to the hen IS situated: or
<br />tai WKh Clerk 01 Dislricl COlIr1. -In lhe Ollic. 01 lhe
<br />clerk oflhe United Slales dislricl COUr11er lhe judicial dlstricl
<br />i.which Ille property subje<:llo lion IS silualed, whenever.lhe
<br />SIaIt has not by law designated 0.. ollie. which m..lS the
<br />requirements of subparagraph (Ai: Of
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<br />(C) Wfth Recorder Of Deeds Of The District of
<br />Cofumbia,-lo the office- of the Recorder of Deeds of the
<br />District ot COlumbia. if tile property subject to the lien is
<br />situated in the District of Cotumbia.
<br />(2) Situs Of Property Subject To lien,-For purposes
<br />01 paragraphs (1) and (4). property shall be deemed to be
<br />situated-
<br />(A) Real Property.-lo the case of reai property, at its
<br />physical localkm; or
<br />(8) Personal PfOperty,-!n the case of personal
<br />property, wnethar tangible or Intangible, at the resldem::.e of
<br />the taxPayer at the time the notice ot fien is filed
<br />r:O.f purposes of, ~ragraP!l (2)(B), tile residem:e _of 3
<br />corporation or partriership shall be deeIned to be the place at
<br />which the_principal execuiive office 01 the bus-mess IS IDeated,
<br />ana the resiaence of a taxpayer whose reSltlence is wlthom:
<br />the Uniteo Slates s.hall De deemed to be me [llstrict QI
<br />Columbia
<br />
<br />(-3} Form --fhe torm ana content oi tne notlce reterreo
<br />to 111 subsection (al sheil ~.{' DrescnDeO by the SecretaI\'
<br />Such !whce snail be valid notwlthstandmg any mher proVISIon
<br />oi law regarding the !Qrm ~r content 01 a nOl!ce (11 lien
<br />
<br />(Q) RetiUng 01 Natice,-For ourpose [,~ tr!1S :::ecltOn-
<br />
<br />11 General Rulo.-Uf::ess '10t1C;; J~ _ien 1$
<br />!'e\l[e(j m the manner p,es~:noed Fl oai<lgraph ounng 1!1t>
<br />reQUlre-j reliling f)aflQC, $;Jci1 not1C~ 01 hen lit' treate<i .15
<br />flied Oil the date ,)n which it IS !iIeO HI"! accordance wllO
<br />suosectlOn l!H alter the eX~)jfatton 01 suen rBilfmg pened
<br />\2; Place for FiUng.-A notlCe 0: hen rellil'Ci
<br />cuting too reqUire(! rsWlng ptl:.Kx1 snail be effecU'o'S' only-
<br />(~l if sueh nohce 01 uen is rehied mine ortlce In ......ruc!l tilE.'
<br />odor !1otite 01 lien WdS Illed, <5.00
<br />ia) In any casu in wtll(.fl 9-0 (lJys cr mOle j)!lUl 10 me
<br />oale o! a relllmg ot oot1(6 01 lam \Jm.lt'f subparagraph tAt
<br />the Secletar)' f6CiI\'t1d written InlQlInaliOf1 [10 the malln~1
<br />pres(;ntled in reguJauons ISSueQ by the Secretafy) Conc,tHO.
<br />1119 d chan~ mlhe 13-xp.ayers resKienctl, Il a nQtiCe 01 sucl1
<br />iien IS alSO flied li'\ Jccorctance With subs~ctl-on (11 l(l Inll
<br />State m whlcn sucn H:s.oern;e is locateo.
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<br />(3) Required Rellllng Period.-In Ih. cas. 01 any
<br />notice -of lien, the term "required -reflUng period~' means.-
<br />(A) lhe _year peri<xl ending 30 days after Ih.
<br />expiration at 6 years after the date of the assessment 01 the
<br />lax. and
<br />(6\ the one-year period ending with the expiration of 6
<br />years after the octose- of the-. preceding, required -reflt/ng
<br />period for such notite of -Hen-_
<br />
<br />Sec. 6325. Release Of lienOr Dis-
<br />
<br />charge Of Property,
<br />
<br />(al Release 01 Lien..-Subject to SUC~ regwations
<br />as the Secretary may prescribe-. the SecretarY ShaH issue a-
<br />certificate of release of any lien Imposed WIth respect !O any
<br />mternal revenue tax 1101 later wan 30 days after the day on
<br />wtuch-
<br />'ijliabiiity Satisfied or Unenforce-able, - The Secretary
<br />~iflas 1hat toe liability for the amount assessed. together with
<br />ail H11erest In resoect Inereot, has been fully sallslled Of nas
<br />become (eQaliy unenlorceaole: or
<br />,2) Bono AccePted. -1here IS lurmsned to the
<br />Secreta!)' and accepted by hml a bond that IS cono'!iane-d
<br />,lpon U,6 o-ayrrnmt of the amounl assessed, together with a11
<br />:nterest H1 respect thereof. within the lime presCflbed by law
<br />,mctUc!lfig any extensIOn of such tHnel. a.nd ttlat IS In aceor-
<br />.Jlr,ce ""nth such reQuirements relating to terms. conditions,
<br />ana jorm o! the tona and sureties thereon, as mav be
<br />sperilleo 0'1' such regulations.
<br />
<br />Sec, 6103. Confidentiality and dis'
<br />
<br />closure of returns and
<br />
<br />return information.
<br />
<br />(k) Disclesure of Certain Returns and
<br />Return !nl1lrmal1Dn FDr Tax Administration
<br />Purpeses.-
<br />
<br />(2) DlsclOs;ura o! amount Qf oul5tdndlllg i!en_ --11 a
<br />nolice ot Hen has been hIed pllIsuant to seellon 6323(1). the
<br />dOlOufll (If lr~ ou{stanomg oOhgalton securea by SuCh lien may
<br />tle disclosed 10 any person wllO furnishes satlSlacto-ry written
<br />tt',!jClenCe lhal ne has a rignt m the property subject to such
<br />',en or intends 10 obtaIn a ngnt In such property
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