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<br />E.tcorplJ From 1_ R...... Code
<br />
<br />Sec, 6321. Lien For Taxes.
<br />
<br />If any person lial:lle to pay any tax negtects. or relus:!S!O pay
<br />!tIe same after demand, the amount {inc!L'fJlOg any lmeres;,
<br />;uk1itiOnal amount, aOdition to t.3:K< or assessable perta!ty
<br />together wfttt any castS thal t1'Ia'! accrue- in addlllOfl theretO)
<br />shall be -i lttm-iR twor~at me liMed States upon all oroperty
<br />and riGhtS to pn:Ip8fty,_lltilomer real or Iwsanai. betOOglfl9 Ie
<br />such perwn
<br />
<br />Sec. 6322. Period 01 Lien.
<br />
<br />Unless artOther data!s ~lticall'i fp;ec by ;aw, l~e Hen 1m-
<br />posed oy section 5321 snail artst ,i/ {toe ll'lle l!".>il' as:,-ess!nelt!
<br />1$ made ailc sh.1il C0tl~mut" untl11ne ;;atli!i\- he' me '::'":\0(;;1; :,'J
<br />dSseSSI1d lor <l jliogment 3gal/1:i~ l!'le li'-~Pil~1 ;m:;:nq (':..l ot
<br />suctlllabililyl is. 5a!1shed 0, bocomts t.lilel'licn;~ab!t> r'i fMSQ!'
<br />oj !aPse (}J lime
<br />
<br />Sec. 6323. Validity and Priority
<br />
<br />Against Certain Persons.
<br />
<br />ta) Pun:lwers, Hofdtn Of Stturity Intlrtsts.
<br />Mechnit', Uenors. And Jlldgment lien
<br />CredftDrs.-Tnt; jlefllmposed by <;eC~1O!I i).321 .,nall nQl Cf'
<br />'ii!Iii! as ~''1;;1 a'll' :,l'..lfChase-r r-:'3~' Ql a :,e<;unlv mt1;>ll:1st
<br />mechanIC S itellcf. ;)l jU6g!w.tn! lie!'! Cieu!lt,lf \.Jf!1:1 ~lfCl\
<br />thtifoot ..\<fHCh !\~.. 1M HtQu#fm)l1j\js 01 :.h...OSe\;!1Ofl 1 f -' n.:lS
<br />ooen tiied l:1y llW s<<:;mar~
<br />
<br />(n) Prwttctien For CertaHt ifl~tl Even Though
<br />MoUe. Filfd.-EVI!f\ 1l'<OOQl1 rwta:.e oj a <\tin 'l~~ t>'! :,e(
<br />lion 0321 \'>.JS been lj!tQ_ 5-i.'Ch l~r, 5f\i1'\ l'<~ ~ ,'{cl;-
<br />'" Place Fer FIIog N_: F.....-
<br />i,l pl.at'Jil for flimg -,T~~ ';C!ICt! 't'!-ef'f:C h) ,"
<br />SOCiilJn\aJS1\allbel;~.-
<br />I,A} U~ SWe laws. ->
<br />(I) lWa\ Pr~11 ;[', !!1c! C..St: ;,j !~.J, P'~;) -, f;~lt'
<br />(JOice wltflfn!M Slale iV: 1M ";Q;.;n~J', 0' ~l!',,,,! \.l:{'\i("fii1~~1
<br />lal S..,ooiYlsiQn~, :-<S ~niitlU D'{ i~ ...W:. oj s-udl $14!~
<br />''1 *ntth lile !}lU06il)' s'JbjeCt to ~ !Ie') ,i; $,tU<lltt<!
<br />\1'1 P6.f~idl .'1 OJ.',o:il). -'!,; \l\t- ....l~;,;1 l*1:i.O;1J.i jJl..~~'
<br />1)', wtletM1la~ 0< lnuf\9l~ If! tIl~ Ciflt<:e ~In:m lilt
<br />Stlti.lur me coun."J, ;;U ~l gi)lremmuntiol s.ut41I'o!~,...,)
<br />;1$ OOS!\lMltld by IlW id'hS 01 S,;)(:r, Stale. ,(l V.!1iUl t~ lJHi
<br />;''i'i{h' ~"CtK: 1-0 UltI :\tll !.:, SltU31ai1. Qr
<br />ISo! W!th C!trK 01 [};Stflcl Cwrt -~r. H!e 1,;t1l'(;1l a! Ihtl
<br />clefl>: OIlrw Urwtea St.tios oismtt toorllur the lua.clGl Q!Slro<:l
<br />lfl wh....'l ~ p~ subiK1_wlitin IS situ.altd, wrwtlle~! tM
<br />Staw n.as Il)t by law de$.lgl1a:18d one office \lrlhictl meets {fie
<br />requirements of subparaorlPh (A!. Of
<br />
<br />L
<br />
<br />Entered as Document No,
<br />
<br />Ir3-~a~or~
<br />
<br />I~'
<br />
<br />Grante~ / A ..J
<br />Z Numerica~
<br />2. 1_2-3_4_
<br />n S ATE OF Nc"qASKA) 55
<br />; C. U;I,;TY _q ',;,,:"L ) ~
<br />
<br />;'8 NOV I 0 Al110 I 3
<br />)(
<br />r-
<br />CD
<br />::J
<br />
<br />(e) With Recorder Of Deeds Of The Oismct 01
<br />CGIumbja_ -In the Office of ltle Rec1Jrder at Deeds 01 the
<br />Dlstiict oi Columtria. if 1M property subiilct to lhe lien IS
<br />SJtll3.ted in lNl Olslnct of Coiumtlla
<br />i2~ SlttiS Of Property Slio/eel fo Uei1_-fOf purposes
<br />01 paragrapns \ 1) and \ 4). property st'.all be deemea to be
<br />SI!'Jaled-
<br />tAl Real Property.-\l1lne CJSe 01 il:'!d< prooerty, at ,IS
<br />phySIcal location, or-
<br />j8.~ PefSo-llal Property ~'n lhli else ot personal
<br />t'lropeny, whe1Mr tangIble or inlangj!J!C. ,11 lhe festt1ellCe 01
<br />the taJ:payer at ihe !fITle the (I(J!lCe 0\ hen IS !Ueo
<br />Fer plJfpCSeS 0: J}il.f.;tg!'aph [2.)!8!. :ri'., residence ut a
<br />('",om anon iX pafU1€-rsmp Sl\3!1 ix' Qeemt'<J te be the
<br />
<br />.Hle \t:t: le~.Jence G~ 3 tJxp;,lfer ,,<d1(l"i,C !f!~.jat'nce IS v.>ll1Ovl
<br />'r~ Umlel3 S;;~ft'''' shali t~ Jeerr,e(I HI n~: 1'1 1he O,';lrlo
<br />Cllilll1\tila
<br />
<br />form --lne ill'''' ,inti (CnleHI ill lilt' 'l"l're :$lellr.o
<br />to ,t) ~;ji}SffllOrl iai S",J.H De p't:St'!t)tl-11 0.. !Ilt: Sectetary
<br />1l1;WI510r-
<br />,.'1 :c',I; reyarQI"t] !t;~ if'''1] V ;,:t-.r'le;;t ot ,~ (II beD
<br />
<br />
<br />~nl!:' ~ocleta,y l!H:l3I..eo wllllen ,OiOfflldhon 1m mannt'f
<br />Pllj.~.'ib6l.llf1It$-t..lltm~ ;SsuOlJ Of llWStlCiill.irYJ G.lnwllH
<br />(~G <l ':Mr}!Jl:< ill \lIe w.~pJyer s: 'ef>tden;,;t! il a l:UIL(.t! <)1 sue},
<br />'~,l ,$ .;'s>.> lJ>t'lO ,:\ ,j-[.(rnd"n~-I:' ....lth s..:{)Sri-llO/' ,1, i(\ :ne
<br />St.ile 'Ii ...hl[.n ~u..:n ;e",oen'l:: (;, iOCaleQ
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<br />DEf.!:-S
<br />
<br />13\ Required Re~g Periad.-lfl the case at any
<br />flOtice of lien, tile term "required l'4ltlUng.perlod" means.:...
<br />(A) the MIl-year periOO ending - 30 clays after the
<br />ilxplratioo 01 6 years after the date of the assessment of the
<br />liiJ:. and
<br />(9) the one:-year period eru:ling wilh Ihe expilaliQn of 6
<br />years atter the close at the prece<:ling required- tetillng
<br />penod for sucn notice oj lien
<br />
<br />Sec. 6325. Release Of Lien Or Dis-
<br />
<br />charge Of Property.
<br />
<br />l'en is
<br /><Ill'
<br />
<br />tal Release 01 Li8n.-Sub~ct 10 such regulations
<br />AS :he Secretary may prescnbe. H,e Secretary shal! Issue a
<br />Ci<rtrt!!:ale oi cele<lse ot allY !ielllmoosed -,\'Ilh respect toaoy
<br />'He/t1ill 'avenue !a:.. !':\'Jl later IhJfl 30 Oi:!Ys "Her lh~' nay 1111
<br />'Ml:ch..
<br />I;) Liabll:ly S<ltlshea or UnenlorctJable .- The Secretary
<br />!i[1ijs H-:allf1€!ldl)lll!>,' f[)l tl\i'amOUlllilsSessed.logelherwilh
<br />.;:1 !!ltl;uesl !Il (('-~pect thereof. tMS Gei!f1 Iuily sallsften or has
<br />t\fJconlt1 !egaHy une;lIOl~eable. or
<br />BonG Accepted - Tne/e IS lU!f1Ishe1 10 me
<br />-Secrt:JliHY ana dC(;~P!t:tl by rllm a bund IDil! 1$ conQlltonet1
<br />'-mon the Pdyml:lnl of Ule a'7i1Juot aSSl:ssetl. !ogelher 'Nlth all
<br />i"te!esl m Itlsl-i\:lcl!twnwC w:lhm the ume pfescfltred hy taw
<br />e~h,nSIOIl ill sucn lIme', .l!l(\ loat IS. II"! atCoI"
<br />,i,H\!.:lJ such rellL:lH',11t!f1b l\:1lJling 10 It'nns. tQflOlllons
<br />md 'orm ,)i tlHi (lone <ind sUfellflS 11)efeon may be
<br />.pe(:1t~ct by sucn legula\lOns
<br />
<br />Sec. 6103. Confidentiality and dis-
<br />closure ot returns and
<br />return information.
<br />
<br />{Ii) Disclosure Of Cartain Returns and
<br />Return IniQrmatlon For Tax Administration
<br />Purposes, -
<br />
<br />f!,~ck}sur'! o[ ;J'11GUll! ;)1 outstandlnQ iH:'11 d
<br />'Ien na~ lleen !Ilea plJrSlJan! W -'>1K:\lo{l'W2.i(tL the
<br />i!~ll\.'Ul'Ii 01 im1 0\)\standi1l9 ODhgahM Sf!r.t;recl by sucl'! lfen may
<br />b!.~ <1l5C105f!(l 10 any ~r5QI1 who lurnishes. satisfactory wnilen
<br />eVidence th.!! ne hJ~ d Il91'\1 111 t!1f! Sl.lOjec! to su~n
<br />'le!l 01 lnlt<IlQS tl; QtHam <l qqht '1'1
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