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'='" ~, -.~,J \.',j:\ ~~ ~\v iC " ~ " ;;..... c" ~.,,~ ,~, -\ ~J ~ :~ " " I~ Excerpts From Il111I,nol Renn.. Code Sec. 6321. lien For Taxes. If any person liable 10 pay any tax neglects or refuses to pay the same after demand. the amount (including any interest. additional amount, addition 10 lax, or assessable penalty. together with any'costs thai-may accrue in addition thereto) shall be a lien in favor of the Unitoo States upon all property and rights to property, whether real or pe;sonal, belonging to such person. Sec. 6322. Period Of lien. Unless another dale fs..speeitlcally fixed by law; the Hen 1m- ' posed by section 6321 shatl arise at the time the assessment is made and shall continue until the 'Wibility lor the amount so assessed (or G judgment against the ta.xpayer arising out of such liability) is satisfied Of becomes unenforceable by reason of lapse 01 lime. Sec. 6323. Validity and Priority Against Certain PersonS. [a) Purchasers, Holders 01 Security Interests. Mechanic's Lienors, And Judgment lien Creditors. -The lien imposed by Section 6321 shall not be valid as against any purchaser, holder 01 a security interest, mechanic's lienor, or judgment hen cretll;ar until netlce thereof which meets the requirements o~ suhsection Hi has been filed by the Secretary (b) Protection For Certain Interests Even Though Notice Flled.-Even thOl.!gh notICe 01 a lien Imposed by sec- lion 6321 has been tlied. such Hen shaH net oe ...alid- (t) Place FOf FiNng Notice: FOfm.- t'l Place For Filing -The notice referred to m suo- seellon (al shall be Iiled- fAl Under State laws.- ii) Real Property.-lll the case af real property. Hl ane ottice withm tneState {or the COUnty. VI miler governmen. tal subdivision}. as d~naleO by the laws af SUCh State. in whiCh the: praperty sUbject to' the lren is situated: and {ii) P9rs0na1 Property_-ln me case af personal proper- ly, whether tangible Of Ifltanglble. l!l one attice ""iinin the State (or the county, or other govemmental sub<llVlslOn). as Designated by the laws of such State. lfl which the pro- perty subjec: to tM lien is situated; Of {S) With Clerk at District COUll. -In the ot1lce ot the clerk 01 the United States district court lor the ludtcial distnct in Which tile propeny subteCl to lien is situated. whenever the Stare has not by law designated.one ottice which meets the requirements of subparagraph (A I: or I" :!! ii' ... :7 ;;; ('; ii' ;!- CD j ~ ~ " .. '" !: iil '" ? ... .. ... 2. (C) WlIh Recorder 01 Deeds Of The District 01 Cotumbia.'-ln the office of the Recorder of Deeds 01 the District 01 Columbia, if Ihe property subject to the lien is situated in the District 01 Columbia, (2) Situs Of property Suhjecl To llan.-For purposes of paragraphs (1) and (41. property shall be deemed Ie be simated- tA) Real Property.-ln the case of real property. at its physical location; or (B) Personal Property.-In the case of personal property, whether tangible or intangible, althe residence of the taxpayer al the time the notice of lien _ is filed, For- -purposes of paragraph- (2)(8). the residence 'of a qJl'poration or partnersnip shall be deemed to he the place at which the principal executive office of the business ls located. and the residence af a taxpayer wnose reSidence IS without the United Slates shall be deemea to be m the District ot Columbia 13) Form_- The torm anll content of the nolice relerred to In suhsection (al shaH Ile prescribed by the Secretary. Such notice snail be valId 110lwilhstanOlr)g any other pro'lISlOn 01 law regardmg the form or content of a notice of ilel1 (9l Refiting Of Notice.-F-or purpose 01 thiS 5ecllon- (1! General Rule.-Unless nOllce of lien IS falileo III lhe manner prescribed m paragraphl2) dunng lhe r€'quire(! raWmg perjOO~ suen notice of lien shall be treated as hIed on the date on which II is filed {in accordance with Su!JSec!ion Oil aller the e'-p;r<l!~n el SuCh r~fi!lflg penoO. (2) Place For FlIing.-A nOllce ot lien reWed dunng the reQUlretl relilmg period shall be eflectlve or1!y- (Alllsuchnohceof lien IS reliledlf11heolllcein which the Dnor notice 01 lien was lilell, and ~B) In any case in which 90 days or more pflOf to the dateo!a retihng ot nmiceol iten under subparagraph (Al, the Secretary recei"ell wrltlen II1formatwn (In the manner pleseliow 10 Illgutatlons Issu6d by the Secretary) concern- ingdchangE'inthalaxpayer's residence. it a notice 01 such lien is also filed in accordance With subsection lfl m the Stale!fl which sucn residence IS located L L Entered as Document Nl3. z 2- n CD 2- -I 1Il )( r- iD ::I 83-:,~,~~ Grantee Numerica - ~ .' . 1. 2-3-4.-. ST;.TE OF T-f"RASKA) GOUNTY ('F:.LL ill)" 55 c: 2- i (I} ~- .;",-':. .. z p '83 NOU 2 j Aft /0 all ~q",/cc~2~~~J [/ f{EG. OF, DEE% (3) R8lIulredRellUng Period.-In IMease at any notice of llen;-,thederm '~required-refiUr1g'-pedoi:l.'~ means...,.<;' fA) the one-year period er:dlng-30 tlays-after the-. expiratian of 6 years after the date of the_assessment of-the tax. and (8) the one-year period ending with the e.lCpiration of 6 years atter the close Of the preceding required raflllng- period fOr such notice of lien. Sec. 6325. Release Of lien OrDis" charge Of Property. . (a) Release Of. lten:-;-.;Subject to such regUlations as the Secretary may.pr;e~~tibft,.the Sec.retary shall issue_a certificate of release of a'ny lien imposed with respect to any internal revenue tax not later than 30 days atter the day on which- (1) liability Satisfied or Unenforceable. -The Secrefary finds that the liahUity for the amounl assessed, IGgether with all interest in respect thereot. has been fully satisfied or has become legally unenlorceaole; or l2l Bond Accepted.-There is furnishlKi to the Secretary and accepted by him a bond that is cQnditioned upon the payment of the amaunt assessed, togemer with all inlerest in respect ,hereof, within tile time prescriben by law (including any extension 01 such time). and tnat is in accor- dance with such reQuifemems relating to terms. conditions. and form of the band and sureties thereon. as may be speclf1ed by such regulatians Sec. 6103. Confidentiality and dis- closure of returns and return information. (k) Disclosure of Certain Returns and Return Information For Tax Administration Purposes.- (2) Disclosure ot ~mount 01 outstanding hen. -ll a notice 01 Hen has been trleo pursuanl to section 63~3(1), lhe amoun! of 1M OulS!andmg ohligalion secured by such lien may he disclosed to any person -HOO lurnishes satisfactory wlillen evidence lhat t,e has a right in the property subject to such lien or inlends 10 obtain a right in such property u .-J