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<br />ExteI1l1S From Internal Rewnue Code
<br />Sec. 6321. Lien For Taxes
<br />
<br />Ii any person liable to pay anv till iJe~lects C' 'etu5eS to
<br />pay the same ..tter demand thl' amoun: !:nclti(h!1!1 af\V i!ller.
<br />~ additional amount addltton !0 ~.a~ or i10:sess3ble Dtflaltv,
<br />togett.e. I'flth illly cum rnal 11141 dCClut If! JUu,tl(Jll iiltiid&}
<br />wll be a hen ID tan .of the UQ!ted Stat~ upon ail p1~~
<br />al1Cl fights to property. whether. real 0' :ler50nai ~ionglng
<br />to such person
<br />
<br />Sec. 6322. Period Of Lien
<br />
<br />Unless llnotner date IS spetlhc31!) tl~eG b~ 101.. tr.e hen
<br />'mposed by section 632\ $hall ,m5eit tile l"""d' me aSSf'iSmen!
<br />:s made am! shaH c.ontmut 111ltr! the llablht~ tQf IN' amoultt 'i!l
<br />ilSSeSSeO tor a ludgment against the taXr-Jvt'f artsmg Qui o!
<br />\UCh habllity) I~ ::.ansheo or De(1lfT!{>'~ lJflentflf::eaole tJ'I 'l:'~~n
<br />olta~olt!mt"
<br />
<br />Sec. 6323 Validity and PflOrltv Against
<br />Cerrai n Persons
<br />la, Purc"-'s, Holders 01 Secunly Inleresis.
<br />Mecltanic's I.ienoIs. And Judgment Lien C,edtlM.
<br />Tile hen Imposed bv sectIDfl td7l ~hall no! bI:' ~aU(l a~ agalft';!
<br />any pulcnaset, Iloloer fli ~ zeUII!', 'flle'~ n,fI(hitM. ~
<br />lienor, Of ludiment hen ,relMOf :JI\IH fI.OtlCt !'t~eoj ,,'nl("
<br />meets ttle rt'qUl/efr".ents ol \uO<-.eLilOfl ,f; t.,,~ ~n t:li:\1 t>..
<br />the Secretar)
<br />
<br />(hi Proleclion for CeNtn Inleres1s Even
<br />
<br />Thouah Natite Filed. ~ 'tl:'il tr:OUifl '11;\1{ e 0: ~
<br />'mpost!(! by !.eCtWfl 6311 na., tl't'r. ~,;eu ",.;:tl ilf'fl ~~dli I)"
<br />..aM
<br />
<br />if> PIKe For flUng NlIlice; Form,
<br />
<br />Piace fell h!lfig. 'It' !ltf!1tIC ."'t''',,"' U.'
<br />sectlOfl\alst!ailbt'llill(j
<br />'A.l UOOef State la*~
<br />(!l Reo! Prupert) fl lflt! lJ':.e at fi>". ~HL'l-i;'<ty "I..
<br />llna .1thlll the ~tale ',01 rnt' ('-'lIllt) ~'{;!/lei ~\Jvell\,I'!:I>1
<br />al SlllldMSlOO}, as d~lgit4tOO b~ th~ law:, ilf .u-.:h Stlt~ ,11
<br />wildl tne propef\) su~r tolhe lien 1) :.,ltuatrtl dUU
<br />
<br />Ill) PetWll';l '-'rtlOt'll1 ''''f' j"
<br />~ wnether tloglf.\!!" ll' ,r<tdngllJIt' 'lilt' '.,tilCl'
<br />....lthm th!! ~l31f' '.;'~ ;~!:' ,'Jld:ll ), \::[>1'1 ~U",",Hl'~lt:'nl~
<br />>uOOIYiSi;)(l; h ,Jelp;rl4tn! ~,' '''t' ',-!"", 'li1l~
<br />.0 wlllet)!~ lh>u<:rtl ,,-,tl~'!, :'1t'.. ,:~",,-,J
<br />
<br />(ill Wttb Cief,- Oi Dtstlld lD!Jll ,n (!'II:' v~lii,.. ,)I :!'fe t'€i!l
<br />al rhe UnlteC 5ta:~ ,J,str'd 'J" r,)' In;: 1"J.;..;:;' ,'i~;j;,;
<br />....tllCi'l the property su!:ije(! ~:' lii'n I~ .,Iltlated ",'he-~~ ~"l!'
<br />:itlte tl4s oo! l;l~ ,d'l\ J~gfl6!.:\l ,jilt' u!1;(~ ..1l11f> "....." ,I,~
<br />ri'Qli.IIlI1~t's ~lt \uCp.lioi/.rapl1 ,~,
<br />
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<br />i "~Q tD 2 ~ 1 0
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<br />I (') I,,, ,," 1 C'8..,_,--,,:/.;.,;;_
<br />~ CD i I ;\f.~merkt'L-::~_
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<br />Ci '1Nh Recoroer Of Deeds ot The Dlstnct Of Columt1l3.
<br />l'llle_.f!tle_llf!ll!lmol1hlf!li<;tri<tolCOlu_:
<br />! the property sublet! to the hell lS Situated m the Drstm:t 01
<br />Columbia. .
<br />(2) SItus 01 Property Subtett to llfR. For purposes. at
<br />oaral(lapns ,i) ,,!led ,,\1 ;JfOperty shall be deemeG tiJ be
<br />;J;uate<i
<br />;~~~j ~t:.'Of !!! !.T)e ,~ -91 !eal. Pf(!pe!.1}'~ .at. !~
<br />iffi PE'fSor,ai Property. 1ft thE Lil5e ;:,1 Ot%uilill fi;upe.ly.
<br />whf'tl'ler tangtlHe- cr mt!nglble ~t the.reslttfla! ot the
<br />faxpayer al thf' time the Ilotlce oj lien b hied
<br />f VI Plolposes ot Llli3ir.apn a~ (Bi. tile feslo1ence of a COfPOIa-
<br />llOll Ot pannershijJ sllaiJ be di.'cmeo to be the, Place at whICh
<br />the pnnclpal e'(ecutive offree-of the DUSIflf:'$S'l$ IOQrM ana
<br />roel!!S.'de!lU! 'Jfa tal.Mytf w~ reslder~e i:>. ...-!IlInul the
<br />ijl\lTed States snail be detmel:l t!} be HI the Df:.tnct at c.:,1lulllOJa
<br />1) ~olm Tn., hum ~ntl con/ell! ,j the ~I)!Ice
<br />"lHled ",DseUlOt1 ~nal! b€ \J:'~!Ibw ill- lllf'
<br />,':_1<'14:) '''!IICl:' '~al! b~ dilO Nl!wllhstanolllg ~;jY
<br />'hl'f WOVhlQ11 i,jW P'i(JI(I;!l,'t t'w 10111' ""ntenl (Jl ~
<br />l',en
<br />
<br />( Refiting Of Nuttct. HI! [!IJ-lpo:se:.; .); tnt,
<br />';'>ll'l)f!
<br />
<br />Generai Rultt . Ufl:e~ ot j~fI .~ lelllen H1
<br />"'<' 'lIa:lilf'i presumed 1<1 (l~!ritl~ thl' requlf~J
<br />~o:-rfO(], such IlDlJ",:: "~f1 ne ,I.;dltil d.~ il!'?(j ()II
<br />NhJC/1 <j,~ 1!lf.(J 1!l1 KU:ilOilote '""lnSllD.St\:IJlltl\i1 I
<br />llle' t'~p'J,,!K;r; lit ~lIf;h ro:-Irhng ~"'fiOO
<br />
<br />Place f()( Filing. ~ ,\;)I!lp 'Jr ,'PH '~!'il:!tl
<br />':;uhn~ tne h::"')", rtj ~~Idlllg D!;'fltlC ,..MI! 1:11;' e1tech~ urHy
<br />;Al If
<br />
<br />" I" T Ill;l; p', I fit' lid I'~ l:' . I' ..-1>" 11
<br />...", '.It'il ~,!{:
<br />In me case 01 leal property the lacl (It reMlIlg IS
<br />'>;;!I;'foo "rIG 1i:'Ctil:Qe(J III ao, !!lih~lli. lhe t'llenl reQl.lueQ i:h
<br />dilt'llr\\[l,n.4' 3fltl
<br />MIl' ,tse .II ..filCh 90 da,s Ul more \lMf to. tilt' ,14l~
<br />,! ~ !i:'''IUl~ l'j 't'.rl,ce 01 ht>Fl urtt:li:f SUbp<tfdKlaf}!'l tAi l~
<br />'iltolfflilltl!il..'i the i!\<ihllt"
<br />"gui<lllom ,~utt; It]~ )t'uel<tfYJ
<br />"llr.e ':t'.,<tje"l~ .1,1 !hll,,:\;
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<br />(b)tl1e _.periad'.....1itwiu>tllt',~,..,1i. "
<br />""".after...lhe_.!the,.--.aeIlIIiI!d:~,
<br />penoo for such ootice 01 lien. .~~.> ...,
<br />See: '6325'-' ReJi!aseOf"l.'illrtJ
<br />, c.. Qf'~~9_'
<br />(,) Release 01 lien, . Subject to sudt' reauw'
<br />!.Ions as the SecretJly may p(e$Cfibe. Jne,,_~~~
<br />~~:,ai~t~:~~:=S::fl::'~:ni~=,:_
<br />em wIller. , ._~~.~ _
<br />iilllabi!Jty SatiSfied Of Uoenfon:eabte.' The:~}.'l
<br />ilOOS tha! the habriit)"for the'1mount assessed. together>"!..
<br />ill! mterest 10 respect thereof. has been fully satrsfied Of bas
<br />~leComr. legally unenforceable: Of
<br />7) Bond Accepted. There IS IUHHshoo to the SeCi,1JIy
<br />~1\1::l accepted by him a bond that IS conditioned upon'tlie pay-
<br />ne"t of the amount assessed. together WIth allmterest in re-
<br />,peet thereof. Within the bme prescribl'it by law (inc1udilll anw
<br />~dellSlOH 01 such tlllle), and that IS ill; lICCOOJance---wittnudt2
<br />'f'qtHfi#T\!!flls relaimg to terms, condlhofls. and loon of the
<br />bond all{i suretle5 thereon. as may be specifled by sueh.-f!g1.I1a-
<br />t,ans
<br />
<br />Sec. 6103. Conlidentlality and Disclosure
<br />of Returns and Return information,
<br />'" Ilistlosure 01 CertIin Returns and Rllum
<br />Infurmatian For Tax Admillistratian p~.
<br />
<br />v: thsclOSUftt !.It amt1t!l1t 01 outstafKhng lien. It a notiCe
<br />Df hen Ilas betfl ftled pursuant to sectiOn 6323tf}.JM-IfOOUDl~
<br />;)1 lfit' OUislarll:hog obligation seemed by such-lien ml,-bt.dis'
<br />doseo to any perwn wllo: ,il!f1llSbes.,_.satlslactory w'fItten
<br />~ldem;e Iflat he has" flgfl11n 'the pmpcrt1 soblect to s.uch
<br />l~n<< iIlle-nds tu obtain, a right Hi 'Sl.h~h propel!)
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