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<br />Sec. 6321. Lien For Taxes.
<br />
<br />If anyperson-liable 10 pay any tax negleCtS Of refuse$. to pay
<br />the same after demaoo. the amount (Including any interest.
<br />at1c:Utional amoun1, adttition to lax. or assessable penauy,
<br />togethel' With any costs thal may amue in add100n -ttlereto)
<br />shall D8:a4lerr.~tMr,oUbe United Stales-upon all propei1y
<br />and rightS to~..whtIber rea! t)f personal, belonging to
<br />such parson..
<br />
<br />Sec. 6322. Period Of Lien.
<br />
<br />Urness anomer date is:~ fIXed by taw, the lfer! int.
<br />pQSed by section 6321 Wij a(ise at iiw_iime the.asses5ffi6fl1
<br />is made and shatl contirrue IiTttit the ilabidty lot !he amotInl So
<br />assessed (or it j>Jdgment against the taxpayer arising Ou! of
<br />such liability) Is satisfied Of tlOOJmeS unenlocte;atrle by reason
<br />of iaps8 of time.
<br />
<br />Sec. 6323. Validity and Priority
<br />
<br />Against Certain Persons.
<br />
<br />lal Purcll...... HaidIfs 01 S....riIy Int....t..
<br />M,cbanic', lIenorl. And Judgment lItn
<br />Cradilofs.-T!le ijefl 1lT'.poseC by section 6J2\ Shall nul be
<br />valid as agamst any purchasef, ~ o! a sec.uttl'; inttHe~t.
<br />mecfW\lc'S lienor, Oi IUclgment lien crooll,x tmtll rm',-lCe
<br />thereoi ~ mee.'s the ttlI.lu~ements oj S.ubsecl)oo it) ;;o;\S
<br />oeen til6d by tne Secrttary
<br />
<br />Ihl _ Fllf Ctrtalo jnt_1I E... Though
<br />Natk:e FIId. -Even IM..'9fl 1lOOCll of a her. ~ by -see
<br />tion 6321 has been fifed, St.'LA"l her. s.l't4U no! :;os "\-ahd-
<br />(f) _ "'" FIlIlg 1l8l1to: Fllfm,-
<br />(1) P'.ate FO( FiUng,- The nota rBterreQ to b"1 StH}
<br />section (al shall be ftieG--
<br />(A} Under Slate Laws,-
<br />(t) R~ Pro$)efty.-!fl me case 01 !e.11 v;operty. ;n one
<br />ol1it;e witNn t~Stalt! t()f the counl'~. or oI!\er Q0I/6Hl,OOXI'
<br />tat~J' ;tS~tl'ttheia\"i5olsud\State
<br />in ..hien the ptGp8rty s. to the lien is Sltual'8d: and
<br />Iii) Pafsonal Property. -In me cast oj QeISGl\al j)fopotf'
<br />tv, wtlethtr lCflQitHe or intangible, in Me Otht6 wtt/'nl1 tm:
<br />Stili ($ t.COWlty, iJl QlJli( .gw.-~ ~~j.
<br />as (lesiQnated by the iaws of SUCh State. in .nlCl1Ure pr0-
<br />perty subject to tM lien i'S situated: or
<br />(8) Wtth Clefk Of Otslfid Coun.-In the oftice of the
<br />def\ nt lhe lkItad S1Itts dis1rict coort for the judidal diStnct
<br />in""hlththeproperty5\!bttd.laiieniSsftuaieQ. l/Ithefteverth6
<br />Stall ha$ 1'lO1 by taw ~ one otfict which meets lhe
<br />loqW""""" 01 subpotograpll(A); or
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<br />(C) WMh Recorder 01 Deeds Of The District 01
<br />Columbia. -In the 'office of the Recorder. of Oeeds at the
<br />Oistrit1.ot Cotumtlta. if the property subJect 10 IIle lIen.js
<br />siluated in the Districl of Columbia.
<br />(21 Situs Of Property Sublett To lien. -For purposes
<br />of paragraphs (1) ana (4), property shan be d-eemeO to he
<br />sffuated-
<br />tAl Real Property.~in the case of real property. at rts
<br />physical location; ar-
<br />fS) Personal Property -In !he case of personal
<br />property, whether langible or lIltangio!e, at the residence of
<br />!'1e taxpayer at the time tM notice ot hen IS filed.
<br />f.". jllJTjjGSes at-. paragraph (2){BL the residem;e oj a
<br />tufj)(if<tiluit 01 ~,"iJ'Illrship shati fie deemeti to 00 ihe place ai
<br />whith tM principal executive office of the OilSlllfiSS is located.
<br />arid the ri:tsKi:en.-:e of a ta;.:paYtH whose Hl5Klenct'l is WIthout
<br />tne United States shall be 6eeme{j to be !!l the VIs-tdet 01
<br />CoIumtHa
<br />
<br />iJi f'urm -- fhe torm dnd content oflhe nohce re~erred
<br />lU III subsectIOn (al ~nall De prescflbtid b,' Hle Secretary
<br />Suen not~e shaH oe \lalld fto!wllhslanomg any nlnfr prQ\%lon
<br />(II ~aw !eqarrtll'l9 Ihe 101m Q( contelll ot il nohce at lIen
<br />
<br />1,9) Rtfillng 01 Notice.-t'or purpos~ 01 nlls seclron-
<br />
<br />Gvaerll Rule,-Uniess nO!H:e 0' lien \"
<br />,!~ l~ fl\<:lIUlt:! preswoot1 m p,Hdgiil:ph (2i uul!1lg ih!:
<br />reUUI!t'.11 rehimg penOO. suer. 110!!c.e of lH:n sn.1i1 be \(lulled as
<br />:'lW 1X1 the date en w!,jch It IS ll!ed: im .lcc-mdal'1ce lI'I'itf1
<br />sutlsocttm If)) aller ihe eXplratlOn at stief'! reiihng penoo
<br />\2i PIKe For Filing.-A notICe 01 !!en re!l(CIj
<br />aunny :05 feQulroo reli\if19 ptrlOO S!l.al! oe ettoclt'Jli Qlliy--
<br />lAi!! su..:r, notICe 01 Hen 1$ reWed In lhe ollice H1 whIch 1M
<br />pl'1Cf rlOtK;e 01 lien W(iS I:ioo, and
<br />(5t in anf case m wInCh 90 day~ m GlOre priGl to lhl!
<br />tl.lt~ of a rehiHlg 01 notICe 01 hen '100ft subparagraph (AI,
<br />lile Secrt1!ary rer:eiVe<l wnnen lIliDfin.3110n (,n me manner
<br />pr~1OO!l1llIaguWiGj\$ISSUlH1l))' toe SewlWy, cooc.etn.
<br />mg a c!lange 1II the laxpaye(s residence, i! a nolice 01 sucll
<br />hen is also tiled 1Il atcQfdaf!ce with subS8\;Uon ill If! the
<br />Slate In whICh ~ch resioenca IS lOCated.
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<br />Entered as Document N~
<br />
<br />83"';;;;"(g0ltlJ!
<br />;;:~:~~O~y:: 'c'
<br />Numerica!; '. g.
<br />1-._:_'~ 4.c:..&
<br />STATE or : ".ASi\A) CIt'.
<br />COUNTY'J' .,.,Ll )'S.ir'
<br />.VI.
<br />'83 HOU il MIO 1l9'
<br />
<br />/-'7 r
<br />'I ,.,' ~'. ~"...'.,;?', _~,.._ 1:~ '. - J.'
<br />>..:~:~-"~..y" -- "'"'---.~~.
<br />?~/ REG..GF fl~E::~
<br />
<br />(3) Requlred RoflUng Purlod.-In tn. case " any
<br />notice of !fen,' the term"~feQUir8d.tetillniJ.1J$1Od~'. means....
<br />(A) thtI one-year., period."8fl(Ung:30 days..after'the'~.'
<br />expiration of 6- years-atte(the date oHhtt'assessmem of the
<br />lax. and
<br />(8) the one-year perlod aMing with the expiratlon 016
<br />years after the 'closs' of' tile prtlCed'mg' required' reflllng
<br />period !of sucll notiCfI'.m lien.
<br />
<br />Sec. 6325. Release Of Lien Or Dis-
<br />
<br />charge Of Property.
<br />
<br />as{~~B ~:C~~~r ~~~~~~~:ts~ra~:,~.\;~,~~~:n: .
<br />
<br />rertrtk:ate 01 release of any llfln Imposed with resped to an,
<br />internal revenue la.>: not laler than 30 days alter the day on
<br />whlch~
<br />III liability Satisfied Of Unenforceable, -The Secretary
<br />lmds that the habllil, lor the amounl assessed, together wllh
<br />aJi lOterest In r-espec! fhereof. has been fu!!y salis"lied or has
<br />Det:Ome legally unanlon:e.able: or
<br />i2l Bon<i AGCtlpted.- There IS furnished to the
<br />Secretary and accepted oy mm a bond that IS conoilioned
<br />upon lhe payment of me amount assessed, together wilt! all
<br />Interest m respect therooL Within lt1e lime prescribed by law
<br />{iliClodrng any exleoSlOn ot such timej. aild lna! Is in accor-
<br />'..1am.:e w;!h SilCh requirements relating 10 terms, cOfldiiMls.
<br />ano form ot lile oond and sureties thereon, as may De:
<br />s~cli!ll\1 hy such reguial10ns.
<br />Sec. 6103. Confidentiality and dis-
<br />
<br />closure of returns and
<br />
<br />return information.
<br />
<br />{k} Disclosure of Certain Returns and
<br />Return Information For Tn Administration
<br />Purposes, -
<br />
<br />(2) Uisc~slire 01 amOullt 01 QlJtsta~~g' hen.-if a
<br />notice of ften nas been flied pursuaht 10 sectioo 0323iO. ttw
<br />amount 01 !1lE: lIUlslandm!) Obligation secured oy such lien may
<br />be disclOSed 10 allY person who furniS-hes satisfactory writlen
<br />eVIdence lhdt he has a nght in the properlY sUb!ect 10 such
<br />Ben {)( mlends 10 0I:l13in a fight in such proper1y
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