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~. >-'" -..) \fJ.i\ '- '\\ ~\,j-.!X ,~\.1 '.".:' ('''~ "\ ( A. ~ -"~ ~ -\ ~~ II J \J " Excerpts From Internal Rovonu. Cod. Sec. 6321. lien For Taxes. II any person liable 10 pay any tax neglects or refuses to pay the same after demand, the amount (including any interest. additional amount additlon to tax, or assessable penalty, together with any costs that may accrue in addition thereto) shall be a-lien in faVGC of .tlle United States upon aU property and rights to property, whether real or persona!. belilnglng to such person. Sec. 6322. Period Of lien. Urness another date is specifically hx.ed ty law. the lien 1m. . p1lsed by section 6321 shall arise at the time the assessment is mad~4lld shaU continue unlillhe liabHity lor the amount so asseS$eG (or a judgment against tile taxpayer arising out 01 S\lch"liabmty) is satisfied or becomes unenforceable by reason of lapse of time. Sec. 6323. Validity and Priority Against Certain Persons. (a) Pun:hasers. Holders 01 Security Interests, Mechanic's lieRors. And Judgment lien CraditotS.-The lien imposed by secticn 6321 shall not be valid as against any purchaser, holder ot a security mterest. mechanic's henor. or judgment lien credItor un\!! IlOhce thereot which meels the requirements 01 SUbSection m has been filed by the Secretary (b) Protection For Certain Interests Even Though N0tic6 F1ted.-E....en tnough notice of a lier. Imposed by sec- tion 6321 has ileen hIed, such !(en snail not be valj;j- ifl PIlIca For FUlng Notica: Form.- (1) Place For FlImg.-The notice referred to m sub' section (a) sllali be fileO- IA) Under State laws.- {i) Real Property.-ln lhe case 01 rea! property. in 000 office within too Stale {or the county, or other governmen- tal suPdilfisionl, as designateC1 by the lawS of suth Slate, in whi(:h the property subject to lhe !ten IS situated; and . (il) PBfsonal Property.-ln the case 01 personal proper. ty, whether tangible Of intangible, In one offtce within IhtI State (Dr the county, Of other governrlllinkll subdivision). as designated by tilt! laws 01 such State. in which the pro- perty sutljeclto the lien is situated: or (6) With Clerk. 01 DtstrlCt COI.lr1.-ln the office aftile clerk ol tM United States distfict court for tile judicial distlicl in which the property subjeCt to lien is situated, whenever lhe Slate Ilas not by t\w designated one. office which meets the requinlllllmlS 01 subparagraph {Ai; or L !l [ ~ iO n .. ;!- ~ :D .. '" !: iil ... ... j ~ l 0. .. ... !!. (C) With Recorder Of Deeds Of The District o! CoIumbia.-ln the ofUce oUtre Recorder- of Deeds 01 the mstrlct of Columbia, if the property subjOCI to the Uen is situated in the District 01 Columbia. {2) Situs Of Property Subject To lien.-For purposes of paragraphS (1) and (4), property shall be deemed to be situaled- {Al Real Property.-In lhe case of real property, at its physicallocaUOn: or (B) Personal Property.-ln the case 01 persona! property. whether tangible or intangible. at the residence of !he ~axpayer at the time the notice at lien is filed For purposes ot paragraph (2)lB). the residence of a corporation Of partnerShip shaH be deemed to be the place a1 wrneh the prmcipal executive o!fice of the ousiness is foeated. and the !esidenCB of a, taxpayer whose residence IS wiThout lhe'Uni!ed Slates shalf be-deemed to be in the District of Columbia :Jj Form --The form and conlenl otthe nollee referred to In subsection (a) shall be prescnbed by the Secrelary Such nollceshall be valid rlOtwithstanoing anyotner prOVISion at law regarding 1M torm or conten! ('f a notIce of lien (g} Reflling Of Notiee.-For pLlrpose oj ttris sectlon- Ii) General Rule.-Unless '1otlce oj lien is reltled In the IT'.anner prescnned m paragraph (2) durmg the required raWing penod, suco notice of lIen shall be irealed as filed on !he dale on whrch it IS Ilfed II1l accordance with subsectl{;n (1)\ alter the e~piratlon 01 su~h relihng perioo. (2) Ptaca For Fillng.-A notIce 01 lien reliled during the requireo reHUng- period shall be effective oniy- i,A) il sucn nQ'(lce 01 Hen IS reliled in the otflcern wtJichlhe poor notICe of iren was Hied; and (B) In any case In which 90 days or more pnor to the cate of a refiting o! notice 01 lien under sUhpa,agraph (A) the Secretary rocelVOO w(inen information {in the'fllaMer ~escribed iii legulatlons Issued by the Secretary) concern- :ng a change in lhe tilxpayer's residence, it a notice of-such lien IS also filed 10 accofoance with subsoclion (t) lOlhe State In which such residence IS located L L z 2- n CD 2- -f Dl )( r- iD ::l .tolered as Document: No, 83- 0 0 6 1) 5 'Jra"tor~P Grantee Numerica - ' 1_2_3_4_ S~qF "F 'iPQAS'KA) CO!HTY':"=<LL )'SS ~'- t3 HlllJ 2 I AI1IO '1l7 c =: cD CI. fn ii'_ cD .. (2,~--v' _..:t~.rJ~v t/ fiEG. ,:;. i3) R.quiredR~lHlngPertod.-in lh;cas,olany ,,,,Ilee of lien. the.l~rm ,',"required'reflling ~-~ JlleanS:'i, (A) the one-year period _ending __,30 '<lays after the expiration of 6 years-after the date of the assassment 01 the tax. and ' is) the one. year period ending wilh the expiration of 6 years ,atter.the close of the precedingJett.u,lred__refillng period for such notice"of lien. Sec. 6325. Release Of lien Or Dis- charge Of Property. (a) Release Of Uen.-Sub}eGt to such regulations as the Secretary may prescribe. the-Secretary shall issue a c~rtifjcate of release of-ariy, Uen Irriposed with respect to any internal revenUlllax !lot later than- 30 days after the day on which- . (1)liabi!lt)' Satisfied or Unenforceable. -The Secretary linds that the liability for the amount assessed. together with ail interesl in respect thereof, has been fully saltstum or has become legally unenforceable: or (2) Bond Accepted.- There IS turnisned to the Secretary and accepted by him a bOnd that is cons1itio!ied upon Ihe payment of the amount assessed. together wiih ail IIlterest m respect thereof. WIthin the lime prescnbed by law (inCluding any extenSIon of such llmej. and that IS in accor. dance wlln such requirements relating 10 terms. conditions. and form of the bond and sureties thereon. as may be speclhed by such regulations Sec. 6103. Conlidentiality and dis- closure of returns and return information. (k) Disclosure of Certain Returns and Return Information For Tax Administration Purposes.- (2) Disclosure of amount of ouISlanding'hen.~if a no\!ce .allien_haS, blHln Hiad purliuant to seeM!} 6323{ti, the amount 01 tile outstanding obligaikin secured by such lien may be disclosed 10 ally person who lurn/shes satlsiaclOfy wnll6fl eVIdence that he has a right m the property subjecl to such lien or toteMS 10 obtain a right in such property u -.J