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r ~ o 3 '=:,J'." [' !. Z)~) J0~, ~. >?,'~ ~. ~ .... \>. ,t ~>, ',}I:fN.,. ;,T';"~ c'\ ',,' \_, ~ ~J'- ~ ~ '... '- Excorpts From Internal R....... Cod. Sec. 6321, lien For Taxes. If any person liable to pay any tax neglects or refuses 10 pay the same after demand, the amount. (including any interest, additiOnal amount. adt:ljtion to lax, Of assessable penalty. together with any costs That may accrue in addltion thereto) shall be -a -lien in-favor of the United States upon an property and rlgtlts 1O.Property, wlletl1er real or personal. belonging to such person. Sec. 6322. Period Of lien. Unless another date ~flCallf tlxed by law < the lien im- posed by sectwn 6321 sha1.ause al the time the assessment is made and shall c:ontinuauntirtM liabIlity tor the amount so assesse!i {or a judgment against the taxpayer arising out of such liability} is satisfied or becomes unenforceable by reason of lapse of time. Sec. 6323. Validity and Priority Against Certain Persons, (a) Purchasers. Holders 01 Security Interests, Mechanic's lienors. And Judgment Lien Crtditors.-The lien imposed by secllOn 6321 shaH not be valia as against any purchaser. hoJcer of a security interest mechanic's HIIIlQf. or judgment !ien creditor until notice .thereof wh!ch meets t~ requiiemenls of subsectiQr; (t) has been liled hy the Secrelary {Ol Protection For Certain Interests Even Tbough Notice Filed.-E\len though nnf!C.e 0; a lier.lmposed by sec. tion 6321 has been filed, stich Jam shaH not be valKl- {fl Place For Fling Noliee: Form.- (1) Place For Filing - Th!! oolice releued 10 10 suo' section (al shaH De file<i- (A} Under State laws.- (I) Real Properly.-lillhe case of real prope.rty, III onll office within the Stale (Of the ~unty, or othergillternmel\- tat SUbdivision). as deSig~leu. by thelaW$ 01 wen State, in whith the property'5ubject lo.the-1tef1 is situated, and (Ii) Persona! Prop&r1y, -11) the case ot persooai proper. ty, whether tangible or InlangtOle. in one office wl1htn the State (Of the counly. Of othEK governm&rlta1 $uMlVIslOnl. as desionatecl by the laws 01 such Stale, In which Il'1e pro- perty suDjecl10 lne lien is situated, ar (B) With Clerk Of Districl Court-In tile ofilce of Ihe derk o11he Umted States district court lor the judicial district In wt\iI;:h the p~ sUhieCt 10 lien is situated. whenever the State has no1 by law designated one ottiCe which meets the requirements of subparagraph (A); Of L I" :!! .. <>. r ~ ... o .. ;l- !!. ~ " .z ~ . .;>- ? <>. : !l. tC) With Recorder 01 Deeds Of The Oistlict 01 Columbia. -In the office of the Recorder of Deeds of the DistriCt of ColUmt'lia, if the property subject to the lien is situated in the District of Columbia (2) Situs Of Property Subject To lien.-For purposes 01 paragraphs (1) and (4). property shall be deemed to be sltuated- (A) Real Pl'Opflrly.-ln the case of real properly, at its physical location; or (6) Personal Property.-In the case 01 personal property, whether langio/e or Intangible, at the residence of the taxpayer..al Ihe time ttle notil;e or. lIen is. filad. For purpoSe5......of'"paralirat\h' (2)(6). the resKlence" of~ a C\lrporanon or partnership shall be deemetf to b6 the Place.at whiCh the principal executive office of the husmess IS located. and the residence 'CIf a taxpayer whose resid&nce. is wit hOot lhe Untied Sla!es shall be deemed to De In the Distoct 01 Columbia (31 FOlm. - The torm and conten! ot the rooHce referred 10 in SUOSet:hOfl (J) shall be prescribed by the Secretary Such JloticesnaH Pe'lalid notwlIhstanding any other proviSion 01 law regardmg lOe form or conlent of a flohee of lien (9) ReflUng 01 NotiC8.-For purpnse 01 ttHS seCHon- I j i General Rule.-Unless nOllee oj Hen is reliiea in the manner prescribed 1fl paragraph (2) during the r!'QWOO reflling period, such oollce at lien shall oe treated as Wed 0"1 the date on wlliCh It !s tiled (in accordance with subsection (Ill aller the expiratIon 01 such reliling perioo (2) Place FOf Filing.-A notice ot Hen reltled during lhe reqUIred ralHing period sMII be efltlcllVe or.ly-- \A~ It such notice 01 lien IS raf!led in lhe olllce in which the priOr notice ot lien was hIed; and (8) In any case in which 90 days Of more poo: to the date ot a retlling 01 nollce 01 hen under .subparagraph" ~A., Ihe Secrelary received wfltten i'1!armaliOl1 \ in Ihe manner preSCflbe;j 1/\ regulahons issued by lhe Secretary) concern. 109 a cMnga m the taxpayer's residence, If a notice of such lien is also filed in accordance with subsection (f) in the State lfI whlcn such reSidence IS located L L Enfered as Document 1'-10. "? 1'- I z o .... n CD 2- .... III )( r- iD ~ 83~:...::~;~ 6tf.~ 0 ;~an~ee ~ NVff\erkaf '71 LY~ 1__2__3_4- STiITE OF >'["RASKA) eCUn!! C'.".'.L ).55 .. 3HOV Z I At1IO'b8 z ~ C' =. i en' a'~. CD'c, .. (3) Required ReftHng Penod.-1n the ca.se ':of !tRY notice o1'lIeo, the'tenn !'requil"ed l'efillng perfod"-means'"- (AI the one-year. period ending 30 ,'days' after the expiration of 6 years anm the date o1lha- assessment 0( the lax, and (B) the one-year period ending with the expiration of 6 years after the"close- of .the' preceding-required refiling period lor suCh notice of lien. Sec. 6325. Release Of lienOr Dis- charge Of Property. (al' Riiease Of 'tlent-':Subject 10 sucl1:^ regutatj~,.- as the Secretary may prescfibe. the Secretary shalUssue a' cgrti1lcate of release of. :m~.lien imposed with respect to.any." internal revenue tax oolla1er than 30 days afmr the 'day 9ft .....hlch- (I) Uaoility Satisfied or Unenforceable. - The Secretary hnds that the liability for the amount assessed, together with alllfllerest if! respect thereof. has been fully satIsfied or has become legally unenforceable; or (2) Bond ACcep!ed.-There IS furnished to the Secretary and accepted oy him a bonCl that is condilioned llpon lhe payment of !ne amount assessed, together wllh all mterest Ifl respect thereof, Within the lime prescribed by law HflCludlOg: any extension 01 such time). and thaI is lfl accor- dance with such reqUirements relaling 10 ferms, conditions, and form of the bond and sureties thereon. as may be specihed by such regulations. Sec. 6103. Confidentiality and dis- closure of returns and return information, (k) Disclosure of Certain Returns and Return Information For Tax Administration Purposes.- (2) Dis.closure of amounl 01 outsl~nding lIen.-ll a notice of hen has been IIled pursuanfto section 6323(1), lhe amounl of lhe outslandlng obligation secured by such lien may be disclosed to any person who furnishes satisfaclory written evidence thai he has a right in Ihe property suolect to such lien or inlenas to obtain a righlm such properly. u --.J