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<br />excerpts From ,_ Rovenue Cude
<br />Sec. 6321. Lien For Taxes.
<br />II any person liable to pay any tax neqlects Of retuses: to pay
<br />the same after der.'land, the amount (il1C-ludlng any interest.
<br />addl1ional amounl. addition 10 lax, Qr assessatlle penalty.
<br />together with arty costs thai may accrue m addition thereto)
<br />shall be a ijen in favor Of the: United States upon an property
<br />aRd rights to property. whether real or personal, belonging,ttl
<br />such person.
<br />Seo. 6322. Period Of Lien.
<br />
<br />Unless another tlate is specffit;ally {;<xed by law, the lleli IM-
<br />posed by sectjOfl 6321 shaH anse at the lime the assessment
<br />IS made ane! shail CQnMue unW the iialliHty !or me amOtint $0
<br />assessed (Of a jungment agamst the taxpayer ansmg I}u! oj
<br />suet! liabilityj is satislitKl or bet:omes unenforceable Do; reason
<br />oj lapseo! lime
<br />
<br />Sec. 6323. Validity and Priority
<br />
<br />Against Certain Persons.
<br />
<br />(al Purch-asers. Holders 111 Security Interests,
<br />Mechanic's lienau, And Judgment Lien
<br />Cntdtlors,-Ttle lien imposed -by section &;m shaH ilOI (l~
<br />I/alid as agamst any pl.Hcl'laser c hQloer of ? secllnl'; InlerijSI
<br />fTl6(;fl.anic's lienor, or JUDgment iI'ln tredltor until IlQW:t;
<br />thereof whICh meets !l1e reql.lIremef'll.s Q! st.li)setll{lll HI ~\J$
<br />b6ell lilei;l by too Set;retar'j
<br />
<br />(bJ Protection for Certain lnterasts EveR Though
<br />Notice Ffted.-Even lnough !lo1lCe o! a Hen Impose<! b, $1.'\..
<br />tl!)!l6321 has been llied. such iitJn shail foIY! t:e vajl(1.~
<br />(ti Place F9f Filing Notice; Form.-
<br />
<br />sect~ \~~~i~~ ~:ii:~~' Tile nonce re!eEeQ to 1" $'..11;.
<br />
<br />{Ai Under State laws.-
<br />{il Real Propeny.-ln tne- case 01 reai propelt~. 1'1 one
<br />off tee wlttilfl the State {or the county, or oHler gover-rallen
<br />tal sutlQi..iSKm). as OesIQlli18d by ihti laws 01 S\,l(;h Stahl
<br />Hl willen the pri.ipijlty ~ !tUn, 1teO is- slluatoo: anc
<br />(ill ~ooal Propeny.-lillhe case oj personal pflJper
<br />ty. wnet~rt.a.f\giOla or intangible, in ODe office ",.(thm toe
<br />State. (Of I....WUOCj. or Qttl8i QO'W&r~1 subffi..lS.iOilj.
<br />as OeS-ign.llett by tl\e !<i'NS Of such State, ,f'j WhiCh the pro
<br />peny sub;.>"C: 10 the hen IS s!tualoo. or
<br />(Bl WIU, Clerk 01 Otslncl Court.-ln thtl otf~ (lr the
<br />clerk ollhe UMed Satas distrICt court IOf 1i">5 jUdiCial \l1stricI
<br />In WhiCh the ptoptrty SUbj8Cll4 hen 15 SItUated, wMnelf$r the
<br />Stale l\aS not by law desfgnated Qlle office which meelS t!'1e
<br />requirements of sutlpafagraph (A), Of
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<br />(C) With Recorder Of Deeds 01 The District of
<br />CQlumbta.-ln t/'le ott1ce of the Recorder 01 Deeds 01 the
<br />District of Columbia, if the properly subject to tne lien is
<br />situated in the District of Columbia
<br />m SI1LiS Of Pro~rty Subject To Uen,-For purooses
<br />of paragraphs /1) aM (41. property shalt be deemed 10 be
<br />sltuated-
<br />(A) Rea! Property.-ln !l)e case 01 real property. at its
<br />phYSICal locatIOn; Of
<br />IS) Personal Property -in the c:ase of personal
<br />pro.;>erty. whether tanglb,e 01 tfllangible, at me residence ot
<br />tile taxpayer at the lIme ,he notICe of ben IS filed.
<br />'FOf purp{lSes. (jf~paragrmln (2l(Bl, ..the resiQenee !JI'.a
<br />cOfperallC'n or parmerSfllD sr,ail be deemed tr. tw Ihe place at
<br />'",,!lIen the pnncrpa; executIVe of!ice of the bU$IJ)€SS IS !ocaled.,
<br />~fld the reSidence 01 J taxDayer \'those reSidence is Wilhout
<br />lfm Umted Slates S~t};1 rm deerr.ed to tle m the District oj
<br />CoiumF:!Ia
<br />
<br />
<br />19! RaIDing Of Notice,-ror purpose 01 1h!s S€CllOn-
<br />
<br />General RuI6,-0[';ieS5 :;D;rc~ ot :If-[j IS
<br />',:1:16'0 rUtoo fT1<1I]f>e' OfeSUi~dln ;he
<br />ItQu'(fC! il?!,ii"lg rlenoo, Sller,
<br />:iieu tne ,tall' on whiCh it's !ilea tiCc:vrdiHICt W!l!1
<br />sutl-Setililn If\i <liter the eXp;ralliJil of such rellilfig peflG;J
<br />\21 Pllce For FiUng,-A flOl!Ce (;1 !n?n reiiiea
<br />the l~qtilr~d teiilmg j,Xlnvd shali De tH\!Cllye
<br />
<br />prior l10hte of ,Ien "'dS fHeo: <In\]
<br />B) in any case m wfm;h 90 Q,lyS o-r mOf~ IJnor to the
<br />(we o! il !ehlmg 01 notlte o! "en iJI"\Otlr suOpatdgraph tAl,
<br />lne ::)e(letary fecell/eu written ;!\iOfll1ahon (In lhe manner
<br />pr.:scr,oa1111 reQu:ato~ ISSUed Or ;.he S~fi.llarYi concern
<br />l!igdcn,mgemthetaxp(J.l'dl'Slcsloenc~ jlanotlCfolS\ich
<br />hen IS Ji$ll Iliel1 Ir1 itCCO-Hiance .....ith s-uustll;llon \1) In lht:
<br />Stale In which sllch lesidence IS if...:atfiC
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<br />Enfered as Document N~.
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<br />83-- f:~:~ 6 y.4
<br />Crdltee-
<br />Numerica~
<br />1_2-3_4-
<br />'o~"TE :-r' "QA~YI\)
<br />GCL";i' .~L v, J~SS
<br />...
<br />'83 HOV Z I AN 10. 07
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<br />(3) Roqulrad Reliling Partod.-In toe case of any
<br />notice ot Hell, lhirterffi "r~ulred 'refitlag period" means"'"'
<br />tAl the one-year perlod,anding'30, days' after' the
<br />expiration of 6 years i!f1er the date. of the assessment. 01 the
<br />lax. and
<br />(Bjlhe one-year period ending with the expiration of 6
<br />years alter the close of' the preceding' required retUing
<br />period lor suc.h notice of lien.
<br />
<br />Sec. 6325. Release Of Lien Or Ois-
<br />
<br />charge Of Property.
<br />
<br />{a} Release Of Llen..~.Subiec! to such Jegtltatlons
<br />as the Secretary may prescribe. the Secnl1ary shall issue a
<br />certificate oj release ot any lien imposed wiln respect to any
<br />"llema! revenue lax not later than 30 days atter the day on
<br />whlcl1--
<br />f 1lllJb111ly Sa!lslied or Unenforceabte.- The Secretary
<br />(in{lS lliatlhe Ilatll!l!y tOt 1M amount assessed. together with
<br />ail ;n\erest In respect Inereol. nas been fullv satisfied or has
<br />Di!i;ome legally onenforceaOfe: Of .
<br />(2) Bona Accepted - Thero IS 111Hlishecl to the
<br />SeClelilf'i ilI10 <Kcepled oj' flirn a oonc thaI 1S Con(jl!lonaa
<br />upon the paymentoi Ihe dfl',oont dssessed. together wilh all
<br />Interest ,n reSDectlhereof, WIthin the hme prescribed by law
<br />\lnCluomgallyextenSIQllc.f suchllmej"motililllsinacCiJr.
<br />CJf!Ge w!th such reqOirements relating to lerms. coodltJons,
<br />,Hie torm of the bona ilno surelles wereon. as may be
<br />spec1lied t;y such regulations
<br />
<br />Sec. 6103. Confidentiality and dis-
<br />
<br />closure of returns and
<br />
<br />return information.
<br />
<br />(k) Disclosure of Certain Returns and
<br />Relurn Information For Tax Administration
<br />Purposes.-
<br />
<br />(2) DiSClosure 01 amoun1 01 QtJl~tandlOg lIen.-lf iI
<br />no!ice of lien haS been tHed pursuant 10 sectiOn 6323(1/, the
<br />dmOUnl 01100 outstandmg otlligation secured by SUCh ilen may
<br />~edlsclosed to anyperS()f1 wholurn;shes salislaCIQryoniflen
<br />ll\'tdeoce mat he has a IIghl 10 Ihe property Subject 10 slIeh
<br />hen or Intends 10 oota1fl ,1 fight Hl such propef'ly
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