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Exarph From 1-..11 R...... tide Sec. 6321. lien For Taxes. If any person liable 10 pay any taX negleCts Dr refusesJo pay the same attef demand. the amount (Including any interest addltionat amount. add!tlon to tax, 0( assessable penalty, logethef with any-t:G$IS that may. accrue in addmOn theretO) sbatt bt'.a:lilnJrt"-favorotthe:United States upon all fJf:opel1y and rigb1$:lOproperty.,wt!tther real or personal. belonging.to such person. Sec. 6322, Period Of lien. . l!nless~rd3t'flsspf.i:~;~:by iaw, the ~'int---- posed by sadlOn 632~ shaH aose at tOO llfTle the assessment is mad& ant:! shall conlHlve until ltte HabUit)' rer the amount so assassed (nr a judgment against the taXpay'e! af!Slng cut 01 such ltabllity) Is satisfied Of t1etooleS uilenlorceable hy f~-J.Son 01 lapse of time. SaC. 6323. Validity and Priority Against Certain Persons. (a; PuIChasm. _ 01 Security interests. MacAanic's lIeoon. And Judgment lien Credtlors. - The Hen Imposed by section 1l3-21 shall no! be valiC as against any purCllaS8.r. hOlliaf of iI security interesl, mechanic's lleflOf, or jUdgm!!nt lien crefJilOf until r.1)tu;e tbefeot which meets lite requirements 01 subseclioo (fl has been filed by the Secrelary (b; _ Ft. tertIiR i_ts Even TlHlllgh Nobce FIItd. -E'I'efl tflOOgilll(llice of a. r;en lmposetl by soc. lion 6321 Oas beeJl Wed. sue" Hen stlaU nor. oe vaiiC- (I; PIat:o For fling Nola: Form.- (1j ?tace FOf Filing.-The notice refe.rred to m sub. section ta) shall be filed- (Allk1def. State laws,- N Real Pmperty_-!n ti'lecas6-ot rsai property. m one ofl~ wittlln the State 1m the county < or Qlhef governmen- tal subdivision). as deStQflated by the iaws-ot suchStue, in which ttle propert(SUbieCt 1&-the IIefl i$ .situated: and In) Persot'Ial Property.-ln the case of j.'Ie..'$Of\al pfOper. ty. whetn8f tangible or ffitangiblil. in ooe ottite within the StIlt-tor tba-county, or othr.l.gcNenuMnLll sutldlvmoni. iI$ Oeslgnat8(l by the. laws \Ii such Stata,lfI WhICr.l~ plO- perty subject w1h8l1eniss!lualed; Of (8) WUtl Clerk ot mstnct Court,-ln the oliice ollhe am of tb8 Ur..'UId StaleS c1lstrtct coun for the judlclal (listrlcl In w~ the pnl{lIrty suotecl to lien is $itUat80. wh80em lhe Sta1e nas not by aw desiQMteCI one oftit.8 which maets tile requirements at suoparagr.ll)h (AI; or L I tel Who Racorder OJ Deeds 01 The Ois1rict 01 CoIumbta.-ln tne'offlce of the Recorder of Oeeds.-ot the OistriCt of Cotumb\a. -if tile-Property subject 10 the lien is situated in the District 01 CoJumt>>a, (2) Situs 01 Property Subject To. Uen.-For purposes of paragraphS (1) and (4). property shed! be {jeemed ro be SllUatetl- (A) Real Prapeny.-In the case of real property, at its phYSlcallocatlOn; Of I,B} Personal Pfopeny.-ln t~ case oj parsonal p.roperty. whether tangible or IntangiolfL al tne resKlence 01 the t.axpaye.r al lhe 1ime the r:olice of lien is filed. FOf- pUwoses at_ paFagrapikt2){B), 'the J6$idente: m-~-a_ . corpOration Of pannership sl'.a!l be deemed IQ oe It\e place al . which the pflOC1;:li.l1 eXeCllUve amce of the business IS located. aM 1M fBSlOence of a taxpa)'!!r wt'rose residence IS without tne United Stales shall tle deemed to De H1 ihe District of Columbia \~-; f(}{ffi_ - ftle iQ~m and content o! Ihe nollee referred 10 In 5ubsecMn (al shall De prescribed oy ltie Secretary. Such nOllce shaH be valid notwlthstaMmg any other pm"ision ot taw reyarGlng tile form or conlent Di a notu;e ot lien [9.) Reming Of Notice.-F-or purpose a! this section- Genel1ll Rule.-unless nolice 01 hen IS :eiileo IfI the lI\annar prescnbel:l in paragraDh (2i during the reqUiHru reliimg perlOO, such notICe 01 lien shaH ~ treated as flloo on the aale on whICh il is tiled \lD alCO!Oance With subse\:tlOO (II) afler the eXplratlQli oj such reWmg period t2} P1Ic8 For Filing.-A notICe of !iell reWed ctUrlllQ the required ~emjng periOd shall be eHeet!'J!! onl1'- (Al It such nutlceo! lien \5 rilh!ed m the unice in which lhe prlOt' notICe (1-1 hen was !Hed; and \Bl In afl'i' C-ase In whICh 90- days or marl:! prior to 1M uate 01 a rellllOg 01 nollce IJI hen ur.Q(Jr 5ubp3ragraph {A), t!'le Socretary r9\,"'t!ivild wntten Inlormalion (In the manner prescnlled ill regulations ISSUOO by tha SllCrela~1 cOf\C8:fn. lng a. change In the taxpayer s reslOence, II a 1I0t~ 01 such lien is also lil$d in accordance with sllDsection (I) in Ihe Slate in wtllch such restdene-a is located L L z 2- n III a ...... tit. )( r- iD" ::s Entered as Document No. 83-jj2ni2 6!:J 9 Grantee~. Numerica~ 1-2........3_4_ S T ;\ T ~ 0 F IW'R''(Si<Al COUNTY s,. ...,iL )" 55 < f/) !3 'HjlU lIANIO'" t)l .,c"- =. ii, ~_'!l~Y'~ !;O"; ."'. .f/) z., ,!, d t:YI~~~.'o i -;~ 0 f ...."--.;~' D;'_.En$ P) Required. RellRn'PI!iH...,.tflthecaS1lof~ny . notice ~-of lleri, . the'-1001\' '~fequ1red:'feflUntrp8rlOO~~ - means-.-- (-A)- the -ol1e'--Y~:...perl-o;d- ,endlng'-3O ~d~y.!!,; !If!:er -,the:- expjra~iort of 5 years af!:er-ttte date_of ttle ~~smlmt:Of:tl\e' '.' tax, and (B) the one-year period ending with tile expiration ot 6 years -after,1he"close-,-of the ;prec!dtng -reqlrired.-nrtlltng-" penoo tor such-flodce of lien. Sec. 6325.. Release Of UenOFDis- charge Of Property. as(~~~'~~~~a'rv ~y Lp~~~;b~~~:ts~~re::~h s~::f~~~-~-' cartTl!cate 01 release of any lien imposed with respect 10 any internal revenue tax not later than 30 days a1ter the day on which~ (1) Uabillty Satisfie{j or Unenforceable. - The Secretary fmds lhal-the liahiUty lor the afflOUnt assessed. together wilh all interest 10 respectlhereol. has been luily salislied or has bl'!t()fOO lagaily unenloft::eable; Of 1.21 Bond Accepted.-There IS lurnished 10 the Secretary ana accepted by him a bond that is conditioned upon I~ payment 01 the amount assessoo, together wilt! all IOterest in respect thereol. wirhin the time prescribed: by law (ine-luoing any extenSion oi such lima). and that is in actor- dam::e with such mquiremenlS relating to terms. conditions, and form 01 ItIe bond and sureties thereon. as may De spocllied by such regulations. Sec. 6103. Confidentiality and dis- closure of returns and return information. (k) Dls.lo.ur. 0' Certain Returns and Return Information For Tax AdminlstrllUon Purpose..- (2) D~cIqsut& of -aT!1(luot, af JAAsliW:ling lIen_-lf a norice of hen'has boon Woo pursuant to section 6323(1). lhe amount 01 the outstanDing oDl10all0n Sl!C\lrer.1 by such lien IThlY be disclosed to any person who furnishes satisfactory written evidence that he has a rigl'll in ttl& property subject 10 such lien or mlends to obtam a right in such property u ~