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<br />Excerpts From Internal R....u. Cod.
<br />Sec. 6321. lien For Taxes.
<br />If any person liable to pay any tax neglects or refuses to pay
<br />the same after demand, ttle amount (including any interest
<br />addltiol'lal amount, addition to tax, Of assessable penalty,
<br />together with any costs that may accrue in addition thereto}
<br />shan be'a.Ii8n--ln.tawr 01 Ute United States upon all property
<br />and rights to property; whether real or personal. belonging to
<br />such perSOn.
<br />Sec. 6322. Period Of lien.
<br />Unless another date Is spectf'lCally !!).--eQ by law, the lien lm-
<br />i::d~Ya~~~! ~~ii:,:I~~;i~~tli~~i~~~c;ht~:~~~:e;~
<br />
<br />assessed (or a judgment against the taxpayer arising oul of
<br />such liabillty) is satisfied or betomes unenlorceable by reason
<br />01 lapse of lime
<br />
<br />Sec. 6323. Validity and Priority
<br />
<br />Against Certain Persons.
<br />
<br />(al Purchasers. Holders Ot Security Interests,
<br />Mechanic's lienars, And Judgment lien
<br />Creditors.-The lien imposed try'sectlllil 6321 st>.a-ll not De
<br />valid as against any purchaser. holder ot ;1 secuflly H1te,esl
<br />mechanic's Uencr, or ludgmeni hen cre'liltor until notice
<br />ttrereot wnich meets the requirements 01 subsection in tJas
<br />been filed bv the Secretary.
<br />
<br />(ti} Protection For Certain Interests Even Though
<br />Notl:ce Fhd.-E.ven though notice cf a hen impose<! tly sec.
<br />iion 6321 Ilas been hAW. such l~fl shaH not tle va-liO-
<br />(f) PIa.. For FIIi.g Hot"": Form.-
<br />(1) Place FO! f'iling.-The notICe reteff1:i(] to !fI sub.
<br />setUon \a) shan be h!ed-
<br />(Al Under Slate Laws"-
<br />(i) Real Property.-In Itle case;:l real pruperty, In one
<br />office wllfllf\ ItIe State tor tnecoonty, or moor go..ernme-n-
<br />tal StlbdiviSiOOj, as designated by the laws 01 such Stale,
<br />in which tile- property.subjett to the lien is Situated, aM
<br />(il) Personal Property.-.ln the case 01 personal pr~r'
<br />1)', wtlether tangible 0; mtangible. In one (JUICe wilhm the
<br />State (OJ the CO\Hl~, Of other lJIWernmeOlal S4lOdivlSlOfIj,
<br />as designaleO by the laws oJ: such Stale, in wtl<<:h the pUr
<br />perty SUDjeCllO the lien IS Situated; or
<br />tB) WIth Clerk Ot OIStlK:t Court. -In tne olhl:e- ot the
<br />clerk ot the Uniteo. States district court fur lhe judKaal diSlrlCl
<br />in :.yhlCt\"" propeny sutlject to ItefllS $ituated, whenever the
<br />State has not by law designated.olle attics which meets lhe
<br />requirements at subparagraph (Al; or
<br />
<br />'9) Refitlng Of Nottce.-FOl plIrpose of thiS setUon-
<br />
<br />General Rule.-unless no\!ce 01 lien IS
<br />in me manner prescn!:lro in pi:l;i!graph (2) dunng the
<br />1eQUlfed rehi!ng penod, such nonce of lien shaH be lrealed as
<br />:iiw lIU 1he oate on whiCh II 1$ tiled (in accordance wllh
<br />suosec!ion (t)) dl!er the expn31ion of such celihng: panoa
<br />m Place For Filing.-A notice ot Hen raliled
<br />during the requ!!(!(l rehlm{l permo ShaH be etlectlWl oniy~
<br />(Alii SUCt! nolke 01 lien IS lelHeO Pl!M otllce m which the
<br />pnol nollce ot lien was hleO, ana
<br />is) In any case In whIch 90 oays Of more pfJOJ \Olhe:
<br />a3leot a rellling 01 notICe 01 lien undN suoparagraph (t\).
<br />tllll Secreta'y reClll'..ed Wtllltlll intonwlion \10 lhe rn.dJI!le1
<br />preSl;(Ibell in regulallons ISSU6Q 0,/ tntl SechllafY) COfleeUl.
<br />jog a change m tne laxpaye,'s rasitience. if a nohce-of such
<br />heo IS a(soflled 10 accordance wi!n sutlsecllon (ll IOtM
<br />State m whir.h stich resKlence lS locale<i
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<br />(e) wttll Recorder Of Deeds 01 The District of
<br />CoIumbia.-tn 1he office"of the-Recorder 01 DeedS' of the
<br />District of Columbia, if the "property subject-to the lien is
<br />situated in the District of Columbia.
<br />(2) Situs Qf Pr:JpErty Subject To Llen.-For purposes
<br />of paragraphs (1) and (41. property shall be deemed to be
<br />situated=-
<br />tAl Real property.-In the case of real property, at its
<br />physlcallocatioll; or
<br />(B) Personal Property. -In the case of personal
<br />property, whether tangible or Intangible. at the residence 01
<br />the- taxpayer <}t th~ time tile nolice 01 lien 15 filed.
<br />For pUlposeS of paragraph (2)tB). the residence 01 a
<br />corporaiion Of partnerShio shall be deemed 10 be the alace at
<br />.,:!'\ich 1M principal iH::eCtJti... altic" m the business is iocaied,
<br />and the reSidence 01 a laxpayer whose reSIdence is without
<br />Ihe United States shall be deemed 10 De in the District ot
<br />Columbia.
<br />j3) Form,- ihe form and conlent of the notice relerred
<br />to in SlIDs-eCllon (a! shall be preSCflDed by ihe Secretary
<br />Such notice shail be valid nolwilhslandmg any other PiOVISiOI1
<br />0i law regaromg the ionn Of conlent oj a notice oi hen
<br />
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<br />Entered as Document No.
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<br />R3~ ~e 0 6 1 8 2
<br />. Gr~~tor LJ
<br />Grante0' .-4::~
<br />Numerieal2'? e
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<br />['''TE OF' q,\SKA).. 55
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<br />(A). fhe ,ne.year perfod. endfng '30'ifays'aller,the
<br />expiration of 6 'fears atter_ the date- 01 :the assessment of :the
<br />tax, and
<br />(B) the one-year period ending with the expiration-at 6
<br />years' after the c1ose-~of the -preceding -'requIred - reflllng'.'
<br />period tor such ,notlce of lien.
<br />
<br />Sec. 6325. Release Of lien Or Dis"
<br />
<br />charge Of Property.
<br />
<br />fa) Release Of lien: -SubjeCt 10 such regul8.tioos
<br />as the Secretary may prescribe. the Secretary shall issue a
<br />c-ar:iticate 01 release of any Hen imposed- wTit! respect to any
<br />inlernal revenue tax not later lhan 30 days after lhe day on
<br />which-
<br />( 1) Uabillty Sallshed or Ummforceable. - The Secretary
<br />tmds that the tlaDllity Jor lhe amoulll assessed, together with
<br />all \Oterest in respect IhereoJ, has been fuHy saiisfled or has
<br />becorne legally unentorceaole: or
<br />(2) Bond Accepled.-There :s furnished 10 ins
<br />Secretary and accepted by him a bond that IS conditioned
<br />upon the paymenl of the amount assessed, togethel with all
<br />interest 111 respeClthereot, wllhin the time prescribed by law
<br />(including any exlenslon 01 such time), and thaI is in accor.
<br />dance WIth such feQuirements relating !o lerms. conditklOs.
<br />and form of the bono and sureties lherrion, as may be
<br />specifIed by such regulations
<br />
<br />Sec. 6103. Confidentiality and dis-
<br />
<br />closure of returns and
<br />
<br />return information.
<br />
<br />(k) Disclosure of Curtain Returns and
<br />Return Information For Tax Administration
<br />Purposes.- '
<br />
<br />(2)' Disclosure 01 amOlfnt 01 outstanding Ilen_-Ii <l
<br />notice olllen has been 111ed pursuant 10 section 6323(f1. the
<br />amount ollhe out~tand1ll9 obligahon secured by suen lien may
<br />be disclosed to any person who furnishes satisfactory written
<br />eVidence Ihal he has a right in the properly sublecl fI} sueo
<br />lien or Inlands 10 obtain a righl in such property
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