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<br />excerpt. Fmm InIemIl Rovenu. Cod.
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<br />Sec. 6321. Lien For Taxes.
<br />
<br />If any person liable to pay any lax neglects Of refuses to pay
<br />the same after demand. the amount {including any mterest,
<br />addittonal amount. additiOn to lax, or assessable penalty
<br />together with any costs that may accrue in addition thereto}
<br />shall be a flen in tavor mine United Stales upon all property
<br />am:! rights 10 proper1y, whether real or personal, belonging to
<br />stich person.
<br />
<br />Sec. 6322. Period Of Lien.
<br />
<br />Unless another dale IS speciflCdlly flxeu by law, the lien tm
<br />posed by sec\lon 532 j shall arise at the lime the assessment
<br />i$ made and shail cominue I.ihtil Ir.e !lability for the amount so
<br />assessed (Of a judgment against the taxpayer ansmg aUl of
<br />such liaDi!ity I is satished Of bec-oroos unenlon::eatlK: oy feason
<br />01 lapse 01 time .-
<br />
<br />Sec. 6323. Validity and Priority
<br />
<br />Against Certain Persons
<br />
<br />{a) Purchasers. Holders Of Security Interests.
<br />Mechanic's lieRors, And Judgment Lien
<br />CredftOI'$.-The-lien impoSeQ by sochon 6321 Shall noi De
<br />valid as agamsl any purchaser, hOlder 01 a 5ecurlly Interest
<br />rnechanit's lienor, or judgment ~eo creOllor lllltil i1Dtice
<br />thereo! which meets the reQuirements 01 SuDsocl;on (tl has
<br />been filed by the Secretary
<br />
<br />(b) Protection For Certain Interests Even Though
<br />Notice Flted.-hen ihough flot~ce of a hen ImposeO:Jy sac.
<br />tion 6321 has been tlieO, suct! hen shall nol De ...alid-
<br />If} Place For Filing Notice: Fnrm.-
<br />(l} Place for Flling,-The notICe referred 10 ;r) SLir:
<br />seclion (a} shali be tiled-
<br />(A) Uncler State Laws,-
<br />(I) Rea! Propeny,--!n the case 01 red! prupetl,. In olle
<br />offtce wilhm tile Stat€' I(;-! the county. 0, other gO'leff1[%rl
<br />tal Suooi'ilsionl. as d!tsignaled by tfle laws vi such Staie
<br />In which lhe propel1y stlb}ecl !Q'the hen 15 situated, and
<br />(llj Personal Propeny_ -tn !he case Q1 persoi1al proper
<br />ty, whether tanQlble or intanqltlle, in one allice ~ithm t:1e
<br />State {Of the cou.my. Of other govllmmonlJi Su:x!I';;IS10li!,
<br />as designated by the laws ot such Stale, 111 .....fliCh the pro
<br />pert'y ~UOle<;;: to the lien is siluattlG. or
<br />(B} WIth Clerk OJ Distnct Coort -In the olhcll of the
<br />clerk of too Umted Stales t1lstrlct coun for the jUdICial dislhct
<br />in whICh the property subject to lien is SItuated. whenev-er the
<br />State nas not by law deSignated on& office which meets 100
<br />requirements of SUbparagraph (A): or
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<br />(C) With Recorder OJ Deeds Of The District of
<br />CoJumbla.-ln the office of the Recorder 01 Deeds of the
<br />District of Columbia:, jj the property subject to the lien is
<br />sllli<lted in lhe OiSlrict of Columbia
<br />(2, Silus Of Property Subject To lien,-For purposes
<br />Of paragraphs (1} and (4j. properly shaH be deemoo to be
<br />situated-
<br />(AI Rea! Property_-ln the case ot reai property_ at liS
<br />phYSical location; or
<br />tB) Personal Properly.-in the case of persona!
<br />property, whether tangIble or intangible, at the reSIdence 01
<br />the taxpayer al the time the notice of lien is filed
<br />For purposes D1 paragraph (2)(8). the resldijnce of a
<br />corporal Ion Of oartnership shall be deemeo to be the place a{
<br />which the pnncipat exeeUTlv'e office ollhe buslneSS)5 located: -,
<br />ilnd the reSlOence af a taxooye-r whose reSl-oence is Without
<br />the United Stales shaH be deemed :0 De :n the Dislricl oj
<br />Columbia ., - .
<br />
<br />:3iFOfl1l ...ii1etmmdlH'jwnlenrojlhenot!c:erelerrea
<br />In if] subsectIon shaii be prescnbed Dy 1he Secretary
<br />notwl:hstanomg any olher proviSIOn
<br />Of law regarOlf!g the !orn1 1)1 comanr 01 il not'ce of lien
<br />
<br />19] Reflling Of Notice.-For purpose 01 IhlS sectlofl--
<br />
<br />General RuIS.-Uilless noiice ,'I '!ef1 !S
<br />.e!lie\i in tne i11,irlller pre~Cfltlec ,~ We
<br />reQ\Jlreo reflhngperlO{i.
<br />j11ed on :l1e dale 01l wnlcil II IS !ilea
<br />';uose;:Mn!l)\ "tie! lheeJ<;plratioll of
<br />Place For Fillng.-A noliee 'Jf retlleC
<br />(l,Jtlng reqUired r~lliing peflQd sna1l1)e e1lecll\'e only-
<br />: A j it ~uc" nolie-e oj lien is feMe<: in the oHice ~f1 wilJen lhe
<br />:lllvf noi;Ct! ot 11en was anCl
<br />iSI 1;1 ar.y c<'I<;e in willeh G:- rnore prIor 10 itw
<br />date oi" reldlng 01 nOllce 0j hen s-uOpalagrdph lA.i
<br />rne Se;:~etary flKeNeO written mlOfmattcn (In the rnanner
<br />presr.lloe-a In regukltlons Issued Oy lhe Secretary\ concern.
<br />,fig a change in the ta~payef s resiaence. It a rwl!ce at such
<br />:1('n 1$ "iSiJ hle\J if I dccord"llce wilrl "utlsecll0n m 1!H!
<br />Slate In whIch sucn reSIdence IS locateo
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<br />(3) Required Reming Period.-ln Ihe case of any
<br />notice 01 lien, the term "required raliling period" means-
<br />(A) tha one-year period ending 30 days after the
<br />expiration of 6 years after the date of the assessment of the
<br />lax, and
<br />(S) lheone-year period ending with the expiration of 6
<br />years after the close at the preceding required refiling
<br />periOd fer such nolk:e 01 lien.
<br />
<br />Sec. 6325. Release Of Lien Or Dis-
<br />
<br />charge Of Property.
<br />
<br />lal Release Of lien.-Subject to SuCh regulatmns
<br />_35 tJle Secretary may presenbe, the Secretary shail issue a
<br />ceniflcale ot release'of anY lien impused with respect-roany
<br />Internal reV-Bnue lax not later Ihan 30 days alter !he day on
<br />whlch~
<br />(1) UaOility Sa!isUe(!'Of Unenforceable, - The'Secretary
<br />Jimls that the liabilily for the amounl assessed, logether with
<br />Jillnteresl :n respect thereot. has been fUllY satIsfied or has
<br />t'ecoll1elegaliYl1nen!ortea01e_or
<br />/2) Bond AcceOled -There IS furnished to the
<br />Secretary and accepled by him a oond Il1al IS (oodHione(!
<br />upon tile payment ollila amount assessed, together with all
<br />IOterestm reSPflttlhereot, wilhmlhetlmeprescflbed bylaw
<br />ilncluolOg exlenSiOno! SUCh tIme). and lhal IS maCCQf-
<br />dancB Wllh requIrements relating 10 terms, conditions
<br />;lnd torm of Ihe D~nO and sureties thereon, as may be-
<br />speClliao by such regulatlons
<br />
<br />Sec. 6103. Confidentiality and dis-
<br />
<br />closure of returns and
<br />
<br />return information.
<br />
<br />(k) Disclosure 01 Certain Returns and
<br />Return Information For Tax Administration
<br />Purposes. -
<br />
<br />(2) Disclosure of amount Of
<br />I10ticft 01-1160 has !Jeen filed-pursuant 10 section the
<br />dffiounl 01 Ihe outslal1(tlng obligation secured by such lien may
<br />be disclosed 10 any person who furnisht's satislaclory written
<br />eviOence thdl ne has a right 1[1 the oropeny ~lIbjeO to
<br />hen or mlenOS to obtam a right In sucn property
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