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Excarpls F.... 1nl8m1l Rovon.. Code Sec. 6321. lien For Taxes. If any personllable to pay any tax n&gfeCts or refuses to pay the same atter demand, the amoonl (including ilny interest additional amount, addition to tax. or assessable penalty. logretMr with any costs that-may accrue in addition ttleretO) shall be a_lteoin~favorf)f:ttHt United Stales upon ail ~operty_ and ri!JhtS-~property. ~her real or personaL belonging to sucn person. Sec. 6322. Period Of lien. Unless.aootner tlate is specifically lL(ed b)' ~w. tne Uefl im- posadbysectioo 6321 shall arise at ltlt; time the assessment ts\ma.Qe aoo snail continue uoli! the Habihty for the amount Si) a~ (or <l judgmenl agamst the raxpayer arising 001 of sucttllabiUty) is satisfied Of becomes unenforceable by783son of lapse of lime. Sec. 6323. Validity and Priority Against Certain Persons. (a) Purchlnrs. Hafdars Of Security tnterests, Mechanic's Liea-ors, And Judgment lien Creditors.-The!ten imposed by S,sellon &321 sMll not be valid as agalnst any pUfCnasElr, MIce; of .a S&Urlry interest. mechanic's lienor, Of juogment hen crttd~tOf unhl oolice therem which meets me reqUIrements of SUOSectfOf1 It) has be&n filed by the Secretary (b, Ptet..1lon For Certain Int...... E",", Though ~ FI&ed.-Evell ti'lOtlgn Iwtice 01 <l !ten tmpOSe(i by see- tioo 6321 has been lttec. such lien shall flat De ,ailQ- llll'lece F" Fling NoIlce, Form.- (l) Place For F~ing - The notice releneo ro m suo" sectlOO (al shaH oa 1Hed- tA) U_llOO Stale laws.- (i) Real Prooerty_-ln the C3Se oj flJal prooerty, Irl one ol1ice wlthm the Stale (Of toe "l)ijlliY, or O\!let govStnlThlO- -QI_ suqGivlsion), as 08Slgflated t;y toe laws of SU\;~ Stale, in~Whtcil the pt"opElrty suDjEll.."'t to the hen is situated: and (ii) Person.1! Property ~ln the case of personal proper. ty. whether tangible Of intangtbie, In one ortic& wlthlfl the Stilt (Of OW tounty. Of: otnel: governmental subdlwl$l)l'l). as de$JQllOlteli by ttte ta~s l)I such State. 11\ whICh the pro. perty subject l~ the lien is situated; Of (e) With. Clerk Of Oistocl Court-In the ottial of the tIefk 01 the United StiteS district court lor the judICIal distrICt ~ wNth!be property 5U~ to lien is situated. wheneV8f ttle State has no! by liWf designated one ottice which meets the __or SUlIpiragrijlll (AI; or L I {C) Wlth Recorder 01 Deeds 01 The District 01 Caluml)la,-In the- office-of the. Recorder of Deeds of the DistrICt of Columbia. if the property subject to the lien is situated in the District of Columbia. (2) Situs Of Property Subject To Uen.-For purposes Of paragraphs (1) and (4), property shall be (teemed 10 be siluated- (A) Real Property:-ln the case of real property, at its physlcallocatiOll: or (B) -Personal Property.-ln the c~se of personal property. whether tangible or Intangible. atlhe residence of lhe taxpaver al the Hme the notice of lien is !Hed Fer pu~ of paragraph (2.)(6). the residence at a corporatlon or partnersnlp: -shall- be deemed 10 De the place' at ~htch the pnncioal executive office ollhe busmess is located, and rtte residence ol a taxpayer whose resloence IS without the-Uniteo States shall, he deemed 10 be 10 lhe District of Cohlmoia (3) Form_ -The torm ana content ot tile notice referred to 'n 5uOsect:on ta) ~hajj be prescnbea by Ihe Secretary SUCh notIce shail be valId n.olwithstandlng any other prOVision 0t:awre-~rC\ngthelormorcomentofa nollceQfiiell {gl Refilin:; Of NotiC8.-Fo-r purpose 01 thIS section- \1,\ General Rule.-Un!ess nollce 01 lien is reHie<j Hl It:e manner presenoed m parag-rapn (2) during !he reqUired rBfi[tng period. such nOllce of hen shall be Healed as !iled Gfj the dale on which Ii IS fi!ei:l (in accorcance With St:osect;on (1)) atter the expIration of Such reltling penoo. (2) Place For FiUng.-A nOlice at lien felllea dUljng ltIe requifed relihng perioo shan be etlective oniy- iA) It StiCh notice 01 lien IS lefllea In lt1e olhce ffl which tile prinr nat:ce olllen was mec. imd lBi In any case in wtuc.tl 90 days Of more prior to tile date of a laWlng 01 .notlc8 oUen under-subparagraph fA), the Secretary received written inlolITlation (in !he manner prescribed m uiQl.4lallOns lSSUeo Dy the Secretary) conCllrn- ,ng a change 10 the ~ye(s reslda0C6, il a notice 01 such lien Is also fil6(l in accon!aoce with subsection if} in lhe Stale In whicll such rflsioence IS localed L L D urnent No. tntered as, oc J z 2- n CD 2- -I II) )( .... ijj. :2 8~=~06 79 Grantee _~ Numerica~ 1~2_ 3_4~ S'fATE OF NfJRASKA) COUNTY OF ;;:,J.;L )' ss '83 HOU 2 I AI1ID 01 .rj ~~r~~' C" t1.r:Ef)~ (3) Required Remlng.Period.-ln Iho casool any notice of lien; the-'tenn !.!Mqulred .refiling _Jl8riod'!':means+-- (A) the one-year ,period - iQding' 3Q,- days _after:.. the _ expiration of 6 years aft~T thi date of t~ aSsesSment Qt th~ tax. and (B) the one-year period ending with tM axpiration of 6 years. after the close 01 then-preceding r-equired-.-fefiling--- pffl'lod for SUCh noti.te-of-li8n. Sec. 6325. Release Of lien .Or Dis" charge Of Property. (al Relpse 01 Lien.~sublect to such regU!allOI)S as the Secretary-"may Pfe5crtba, tile Secretary shall iSslla'-.a certificate of releas~ of pny lien imposed with res~ct 10 ~fiy Internal revenue tax not later than 30 days after the day on whlch- i 1llia!Jility Satisfied or Unenforceable. -The Secretary hnds that the Uabillty lor the amount assessed. together with eli! interest in respect thereof, Ilas Deen lully satislied (lr has become legally unenforceable: Of (2) Bond Accepted.-There, is lumished to the Secretary and accepted by him a bono' !hat is condilloned \Ipon the payment of the amount assessed, together wilh aU Interest in respect thereof, within the Iirna presCflbed by law Imdudllig any extension 01 slIch lune). and tnat is in accor- dance wilh such requirements relaUng to terms. conditions. and iorm of the !Jono and Silrelies thereon, as may De specilied oy SllC/'l regulatIOns Sec. 6103. Confidentiality and dis- closure of returns and return information. lk) Disclosure of Certain Returns and Return Information For Tax Administration Purposes.- 12) Olsciosure 0.1 amount of outstanding lIen.-ll a notice 0.1' lien has been filed ptirsuanllo seetio'o 6323(1), the amount 01 the outstanding obhgalion secured oy such lien may be disclostld to any persan who turmslles satisfactory written evidence that he has a right in the praperty subject to. such lien or Intends 10 Obtain a right 10 such property. u -.J