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<br />Excerpts F.... 1-..1 RlVln.. Coda
<br />Sec. 6321. Lien For Taxes.
<br />It any person liable 10 pay any tax neglects or retuses. to pay
<br />tne same- after demand. the amount (Including any interest.
<br />ackiltlonal. amount, addition to lax. Of assessable penalty.
<br />together wtttl any costs that may aa:rue in addition-lhereto)
<br />snail bea-lielriniiaYor-.-ot the.-United States.upon all property
<br />and rights tn-pmpel1y. whether flldl Of persMal, belongmg.to
<br />such parsol1.
<br />Sec. 6322. Period Of Lien,
<br />Unless another data is-specif<<:aitytred-by law, the l1enll1l-
<br />DOSed bY section 6321 Shalt arise at the.time the assessment
<br />is mace "arK! shaH cnntinue tinln the ihhnity lor !he amount so.
<br />assessee {or a juogmentilgainst the Iaxpayer ansfng oorQt
<br />such liability) is satisfied Of becomes unenforceable by rei$OO,
<br />of lapse of time. ..- f
<br />Sec. 6323. Validity and Priority
<br />Against Certain Persons,
<br />i') Puroha.o". Hold... Of Socurity InIIlII.I.,
<br />Mechanic's lienors, And Judgment lien
<br />Creditm.-The lien lrnpo....<:ed by sectlOO 6321 shaH nol be
<br />'laM as againsl any purchasE'f. noieler (It c. secun!y mterp.sL
<br />mechaniC'S lienor, Qf juOgmenl iJen creditor unlll noilce
<br />thereat which meets ttle requlremlffilS ot sutJs~:":m (!l nas
<br />bOO.'\ tiled by the Secretary
<br />i'l Pro_ For Cortain Interosl. EYIft Thou;h
<br />Notice AIId.-E\'en Hloogll oolite- oj a ;ri!:l ImposOO 0)' sec-
<br />llon 6321 has beefltHed. such ill:;'! sh.:1i 11m De- 'o'0l.11G-
<br />in Place For Rin; NtIIite: Form,-
<br />(1) Place F1)l Flling,-The notICe mj~nea \0 Jf1 ~\lO'
<br />secnon tal shall be filed-
<br />(Aj,Uf\d6r State laws.-
<br />(i) Rei! Property -in tile- case of rea; j:"operty. m Ol1i~
<br />office wttrnn tne Slate lOf the county, Dr O!~ governmen'
<br />tal subdivision).. as~by tns, laWs. of such Slate
<br />m wnitn the pfopen-ts~ tG'the tlen IS situated: and
<br />(ii, Personal P1'openy. -in the case 01 pe!$ON! propel"-
<br />ty, wflelfler iangibie 0, intallQltI~. In one of!1Ce wltnin the
<br />State (Of the county, Of Gthal goWllUI'lirnal. SUOOI.isiGr.).
<br />as desl{lnaled Oy:he laws of such Slate. it'; ...hlCh lhe pro
<br />petty subjec: kl the. lien IS S!tUi!EKI; or
<br />{B} With Clef\;;. Of District Court.-In the offICe ol1he
<br />Cierk 01 lhe United Sta\e$ districl court to!' lne IU(Ucial dlSlritt
<br />m whlch tile propecty SUbjeCt to Uen is situat8cl, whenever the
<br />State has not by law d8s1gna1eO one ottice which meets :he
<br />I'eqtlucmtnt$ of subparagraph (A); 04"
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<br />(C) Wilh Recorder 01 Deeds Of The District of
<br />Columbla.-In the office of the Recorder._m Deeds of -the
<br />District 01 Columbia, - if the property subject to the tlen is
<br />situated in the District of Columbia
<br />(2) Situs Of Property Subject To Uen.-For purposas
<br />of oaragraphs (1} and (4). property shall be deemed to be
<br />situated-
<br />(A) Real Property.-In IIHl case 01 real property. atl(s
<br />pnysical iocation;-Cf
<br />(81 Personal Property.-In the case of pei:onal
<br />9roperty. whether tangible or intangiOle, a\ the resiOence of
<br />the laxoaver ~_.at fhe lime the oolice 01 lien IS filed.
<br />Rlf'l;)Urposes at ~tagraph-'!,)(B): the feSKfence 01. a
<br />r.orporation or patlJ'iel"SRip sllall be deemeQtO be. tile place al
<br />whk:o the principal eX~U1jv'e, ~e o! the business is iocatild,
<br />and the residence of a taxpayer, whose, residence is w1fuout
<br />.t."Ie tillite<! Stales sl:lall M daemec;i- to be In the DfslUcf 01
<br />Columbia
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<br />[3_1 Form -.Tne torm ami content Qj lhe nohee reterred
<br />to If! subsectron (;1) sna:1 he prescnDeo l}\1 the Secretary
<br />Such notice shaH oe-vClllO oolwllnslanomg any olherOfovlSIOfl
<br />01 iaw reyanlmg me lorm O! comenl 01 d IlOtjce ot lIen
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<br />yl Retiting Of Notitu.-For purpose 01 thiS sechon-
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<br />General Ruie.-Un1ess Ml1ce 01 ~lefl IS
<br />1:0 lne lrldnner prescflbt!a in- paragraph (2\ dufmg tile
<br />rB-'~ujred fflltllng penoo. ::uch Hotice 01 lief\ shall be trealed as
<br />'Iiee on lhe dale on WhiCh it IS llloo 1m accordance willi
<br />s~csecliVl'l (in atter (he expH-atiOfi ot sucl"i H:hlmg pen-oo
<br />Place For Filing.-A l'Iotlce ot lien retllea
<br />Gunny ieqlJtfSQ fei!llrlg pilflOO shall be ell(lt!lVe 0111)'-
<br />(Aj iisu;;hnoflCeolllelllSrehieulfllnllothcelflWll1Cnlhe
<br />prIOr notice o. hen was lllea; ana
<br />(Bl i!1 any case: III WhiCh 90 day:> 0, r..ore pflilf IQ thtl
<br />dale 01 a re-hhng 01 nOllce 01 ;Ien \inder subparagripi! (AI,
<br />me S&C1elary re<<!I'o'eCi wnlleo Information {in the m,mner
<br />oresctltleO Hi reqtildtklns ISSUe(!. Dy Ihe Secretary) U)ncem.
<br />trig <i ChilO!}e: in H~ l~yayef-s H:$j\jfm;;6. (I a nOtlce 01 suCf\
<br />~Jen IS also lilea In accOi'oance wilh suosechon Hl In lhe
<br />Slale in which sl.rCll residence IS lOCaleQ.
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<br />Entered as Document No,.
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<br />3~ 0 oe 1 11
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<br />Grantor .....7,/"
<br />Grantee _ 'fJ c_~
<br />Numerica~
<br />1 2 3".4_
<br />.~ :,:\TE OF IF"qAS'~A)
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<br />13) RoqUlrodRollII"lI.P8~.-ln. thecasooi~;;
<br />notice of Ilen;,the terri1_-"required'(tlfmriQ::p8rkid~' -means,;",:
<br />IA) .the ono.year .per1od.endlng' 3Odal". at1erthe
<br />expiration of 6 ye_ars after ,tbe dale of tha:aSS8$:!ment ot the
<br />lax:. and
<br />(S} the one-year period ending with the expira!ioo.or 6
<br />years -after-the,-eiose- 'oHhe. i'flItedlng required"retiting
<br />period for suctrootlce of lien.
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<br />Sec. 6325: Release Of lien Or Dis"
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<br />charge Of Property.
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<br />(a) Rttease Of, "Liell~Subject 10 sucn: :reguli1iJns'.;
<br />as. itte: secretary may prescrjbe. the Secrelary:sbalUssUUl
<br />ce:1lf!C.lw.Gf re!ea5e~:if ~nY !isr! impreea w!lh fes)ect to'~ny-'-
<br />internal 'revenue tax:-notJater, than 30 days after,me"da~ orr.
<br />whit-il:"" ~.
<br />(i) Liabllily Satisfied or Unenforceable. - TM Secretary
<br />hnds that !he ii;;bility lor the amount assessed. together with
<br />allmteresl in respect thereof, has oeen lully satisfIed or has
<br />beCome legatiy llnenlcrceable: 01
<br />(2) Bond Accepted.- There is furnished 10 the.
<br />Secretary and accepted by hUll a bond that is conditioned
<br />upall the payment of the amount assessed. together .".ith all
<br />IOterestlO respect thereol. within the time prescnbed by law
<br />(il1Cludmg any e:dension ot such lime), and that is in accor-
<br />dance with such requirements relaUng to terms. cQnoiuons.
<br />and lorm of lhe bOnd 3!',d sureties tnereon. as may lie
<br />spedlied by such regulations.
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<br />Sec. 6103, Confidentiality and dis-
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<br />closure of returns and
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<br />return information.
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<br />(k) Disclosure of Certain Returns and
<br />Return Information For Tax Administration
<br />PUrpOSIS.'-
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<br />(2) ..DISClosure Il-f. amGUlll Ql.-ou~tan~\09 iien,-It a
<br />notice 01 hen has been flied pursuant 10 seclwn 6323(t}. l\'1e
<br />;Hoollnt 01 the ourstandmg Obligation secured Oy such l1en may
<br />t.e dlsciosed to any parson who turmShes satisfactory '"ritlen
<br />evidence tI'Ial M has a rlghl in Ins pr0f)8fty subjeCt to Such
<br />Hen or mtenas to ootain a fight In such property
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