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<br />Excerpts From I nttrnal Revenue Code
<br />Sec. 6321. lien For Taxes.
<br />
<br />If any person liable 10 pay any lall. ne~s or refuses 10 pay
<br />the same after demand, the amount (includmg any Interesl
<br />additional amount. addftion :0 tax. Qf assessable pe1'.aUy
<br />together with any costs that may accrue In addjtion lhereloj
<br />shall be a lien In jalJor Di the United Stales upon all property
<br />and nghts to property, whether fedi or personal. nelonging 10
<br />':iIlch person
<br />
<br />Sec. 6322. Period Of Lien.
<br />
<br />Unless anmner date IS s.pecl!lcaiiv tJxetl bv ia:\\' t~e !i1'r. ,:"1-
<br />posed by S~ll(}i\ 632-: snail "r;se .~! !I1e l''D~ !!le assessment
<br />Is iTladlr-aoo. snaii cominlIe \.inti! IDe 1:i1DI:liv for :he .amount so
<br />as$es~ed.(O( a ;liogmem against ;l1e 1,1):Da~8r J.f1SJng -oul.-of
<br />suet: liatlilityj IS S3tiSHBd or hecon',esunentorcedOletJyreason
<br />c1 taDse-ot-lime
<br />Sec. 6323. Validity and Priority
<br />Against Certain Persons.
<br />;ill Purchasers, Holders Of Security Interests,
<br />Mechanic's Uenors, And Judgment lien
<br />CraditOf1.-Tlw 1,,=,, ,mposw seC!1lJ11 6321 :;na:i
<br />"laM as JgaHlst an... Pt..::c~asef ',N:urJly m:ero;!st
<br />mechanIC'S lienD!. '~r !udgmem !ten creQ!\()! l;nili f.01Kl;'
<br />thereof wtllen 'ne req,JI!etnenls 'J~ $utJStCi,on 'Ii h<.!$
<br />baen !iltid by 11W
<br />(0) Protection For Certain Internts Evan Though
<br />Notice FDed.-E.teli trrOtlgh no!'~e or a I,en ,:Tl(r,)Sei.l <:)' ;,tr{>
<br />lIOn 6321 ha~ tJ(;€rl' :BG. $\:CIl ;I~f\ )l1aii "Q~ c.e va:jQ'-
<br />Place For Fiting NDttce: Form.-
<br />Ptac-e 'Of ::-tl:n-q.- :na :ivl,..::e ''"terlct) IC- ,f' ~\.:t,
<br />secHOll (ai SI'-...;! O€ fl;"O-
<br />v"'.) llndtH Stal::.! U",S.-
<br />~e :~~l~r~.;:~;~;;~~ 1~~: ~~~!~:, r~~a~;:~~~:~lIi~n~!i~B
<br />
<br />tal Si.lOOIVJSWl\j, a~ CH!Slgn,He-t t'Y tf1tt IJW:' Gi Such Sla!e
<br />in WJ.1IC~"~ j.}(~rty 'iCinje{;! 10 tM ;;ef!:s SillJalflQ: '"-'to
<br />(Ii) Persotl.a. Proper:" - 'n th€ casecl p~r$or:"lpiOpel
<br />!y, whether tili1glb-!e Di In:i1ngiblt. in 0n.: i)itice i\il\nin :~,t
<br />Slate {OI the cOunt}, or Giller gi;l\;eWfr<iil1t.:\i $l.;Mi"ISlvn;
<br />as oe~IQI'.ateQ by the taws 01 such Stale, ;1\ wtHch lfle oro
<br />pei!" ~t.;b!l:ct 10 tlHl hen IS sIIUilte,.t OJ
<br />;0: '("'<: ":Ief" 01 D;stlll.:\ Coull LH:' olllc~ \J! ;11",
<br />CieI" ,/ 1,;(l UMao Stales {llstriCl COOll10f lhll jUQK:iai dlSHlCl
<br />in wMr, tne j)(opeI1y suOjeCI 10 Hen IS S!tualoo, whelltlYer the
<br />Slate haS not by law deSignated one office which meets !l'le
<br />reqU!IBments ol Si.lOPMagraph (AI_ or
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<br />Entered as Docum(mf No
<br />
<br />~3':"-O-O S 3 4j~
<br />Grantor j:;
<br />I Grantee .' ;
<br />z' Numerica~
<br />& 1_L3_4~
<br />~ ST ,TE OF :'--Ri,SKt.) sSe
<br />aCO fNTV ,'I' ':.tL ) !If
<br />
<br />~3 OCT 5 AN 10 26
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<br />iii"
<br />::s
<br />
<br />(el WI!h Recorder Of Deeds Of The District 01
<br />Columtlia.-ln lhe office oj the Recorder of Dee{ls olll1e
<br />District of Cnlumbia, it the property S\Jbjecllo the hell is
<br />situate::! in the District of ColumtHa
<br />;' 21 Silus 01 Propeny SUDlect T I) Lien - For pumoses
<br />ot paragraPhs (1) 3M {4) properly shaH be deemeO;Q be
<br />5ltualeQ-
<br />iA) Real Property.-In the case of real properly. Jt I:S
<br />phYSIcal location: or
<br />rB) Personal Propert\' lne \:ase ')( personal
<br />-,...-heHuH iill1gioleo' art'll! resl:Jenceol
<br />tile Jt the lime :ne c,t i~en ,,, ~l)ed
<br />:.urm:ses 0~ >JarOlgrilpl1 ,::';!Si i:;e 'rSiC.:IlCe 0'
<br />co-rporation c~ ~rtll€[Si1jp ShaH t>e tJsemec 10 be toe plaC'll 31
<br />'.>;hle;; ,!'e Otl"Clpal executlve ot1ke 01 thiJ busmess IS lcicated
<br />and the resi(lenee oj a taxNy.er \l\'110se resldence;s w:!t!OtJi
<br />!'lS Ufllled Stilles 'Snail :e aeerr~qd 10 tle II" i'H! O'S;ri(! D'
<br />Columbia
<br />
<br />3:Form .rcetu'iT':>I1-GCQn1enIQ:!r\er;,:'t'cer'-'lerre;)
<br />%D:ieCli(}f' JI ::>e [)'l'scr:tJrd S;~cretary
<br />'lcl)ceSfJJII;;E' 'ld:IG r'0\wl1hSianalfJq Jl!vCHle.
<br />''\W '!;'Qa~O!T1i.l ,~,~ c' ::crf11ent o~ a r~]tlct' 01
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<br />";60 ....rdl:!~,~ ;1ied' ,,~ ,ICUJri13nCe "'111'1
<br />~uDSI~!10n {ip ~j\O:I ili€' e,p'f"[IOn o! 'etiilflg pl:'IOD
<br />Place For Filing.-A fl()!,ce 0; ,efileo
<br />requl'fld fefllm'] per,od sllai: be eiJect!VI~ 0r1;~--
<br />,!suO"',}!I(;I!ofH\lniSi,,;i,ieC'I'\r.ecMICe,nA!itCnme
<br />l\OliCt; iii !Ien >'I'd$ !iied. ~:lO
<br />'8~ '1' C.l~e 111 Whid, 90 lJ[ [I1(U€, pr<iJ1 to lno?
<br />,:;ale,J: a Ol notice OllotHl 5uDPilrligr..pn \,.'\).
<br />:n" Secrl::tall' 'Bcsl...ed wri1!en information (ill the manner
<br />;:J:ll;;CliOtlOIf1 fl!gu1dlion:'ISSIJ8Cby (ne Secretary) ConC6f[1-
<br />'og d challf}€ In !htlld':'P<l~tl(s residence. If J nol;ce oj slIch
<br /><'<'11 ,s also fiied!fl aC(,Diu;;.nt:eWIlI! suosecliOn(tl;n the
<br />"ute ,:; ...thC~l sudl ff.,>"ltJ'I(,(j I~ IG\'dlt:C
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<br />i3) Required Raflling Period.-ln the case of any
<br />.<Jl:te of lien, the- term "required reliling period" .means-c-
<br />(A) the one-year periocl endIng 30 days after the
<br />C iP;( alien of 6 years after the date of the assessment of the
<br />l"x ;;00
<br />3) the one-year period ending Wltn Ihe e~pir<:liOl1 016
<br />years alter the close of the precMing required refiling
<br />P€fiC~ for such notice 01 lien.
<br />
<br />Sec. 6325. Release Of Lien Or Dis-
<br />
<br />charge Of Property.
<br />
<br />(<1) Release Of lIan.-Subject to such regl!lallons
<br /><15 the Secretary may prescribe. lhe Secretary shall Issue a
<br />cenl1icale of re!€ase of any lien Imposed w:th respect to any
<br />'nlamal revenue la.x- ncllater than 3D cays alter 1h~ t;1ay'on
<br />whlel- ,
<br />11; Llabllily Salislied or Unentorceaole. ~ The Secretary
<br />:'f1ds mat the iiabitlll' fer the amount assessed. together wllh
<br />;!, interest-if; respect th:HeoJ. hilS Deen funy s2Itls1ied or has
<br />t;ecome unell!orceaole
<br />Acteoted .- fllerf.! IS iurnlsned to tni.'
<br />dnd ny hml ii !JonG tilat IS (of1(JllIOned
<br />;~~;:m oayment the amount assessed, to[jetner wil:"! aJ!
<br />i!l!f.'resf in respecl mereol \'1!ttJ,(1 !tie time orescntl!d oy idR
<br />dny e~tel1Sl0n 01 seen tmle). and !nat IS In acco;"
<br />CW1(:e slJcn reqUirements 10 terms, condll!ons
<br />.1"(1 t~rlt! 0) IntJ Dond ano surel16S as 'nay De
<br />';peCtl12d O'l,;>ucll regulations
<br />Sec. 6103. Confidentiality and dis-
<br />closure of returns and
<br />return information.
<br />
<br />{k} Disclosure of Certain Returns and
<br />R9turn Information For Tax Administration
<br />Purposes. -
<br />
<br />IL) Disclosure ot'amuunt 01 oUlstanding 'Ien.~it a
<br />notl"e DtM" has been htectput$ua1ll!O seclion532Jltl. !~e
<br />dnloun:of me oulstanamg ooligalion SeClJl\JC by suctl lien may
<br />De Qlscloseo 10 dny ~rSOI1 wOO jurl1lshes sailslacl01Y written
<br />fll'lUenCe INIl r,e nas a rignt H1 Ine sUDlerl to Sl<C~\
<br />,en\Jf:nter.dS100bl,lillafigI11In5u\,J1
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