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<br />Elctrpls ';lII1llntemal R....ue Code
<br />See, 6321. Lien For Taxes.
<br />
<br />It any person hable to pay any tax neglects or refuses to
<br />pay the same atter demand the amount (indudiAg any mteJ.
<br />est additional
<br />~rwith
<br />shall be a lien
<br />and rights to
<br />to such person.
<br />
<br />
<br />See,6322. PeAod, Of Lien, . '
<br />
<br />Unless another date IS speCifically fixed by law, the hen
<br />Imposed by section 6321 shall anse at the time the assessment
<br />IS lIlJde and shall continue until the liability fot the amount so
<br />assessed for a ludiment agaInst the taxpayer ansmR out 01
<br />such !lability) IS satisfied or becomes lmenfmceable by leason
<br />of lapse of time
<br />
<br />See, 6323. Validity and PriOrity Against
<br />Certain Persons.
<br />(.) Pum-'s. HaldIIs 01 Security Injeresls.
<br />IIIdIInic's lienaIs, And JutIpIent lien CIediIaIs. '
<br />The Ilet! imposed by secbon 6321 shall oot be vahd as against
<br />any purchiser. bolder at a seeunty mterest l1'.echantr:'s
<br />lienor, or judcment lien credit<< until notlce thereof whICh
<br />meets the requifemenb of subsection (f) has been, hied by
<br />the Secretary
<br />
<br />(b) PIIIlKtiaa For Cer1Iin InlInsls Even
<br />TIIaIch IlItice Filed, , E"'n thou&" nobee or . hen
<br />Imposed by secbon 6321 has betn filet such hen shall not be
<br />..lid.
<br />m I'IIIte For fiIll(1Ialice; Farm. ~
<br />(l) PlIce F(W Fi......UI! AOtice referred to In sub-
<br />section (al sholl be filed .
<br />(Al Urid"State 11l..
<br />(i) Rell Property. - In the case ot feal property, III one
<br />office within the Stale (or the county, or otbel' gowel'nment.
<br />II subdMsion),- IS desiplted by tbe laws of weh state, in
<br />which ltle IIfOllII1l subject to tile I,.. ~ .waled:.nd
<br />
<br />@.p__1 P"lIlO'ty. In tbe ,case 01 ,,".lIl.1
<br />pfuperty~"whettM!f tlftlibIe or IntaftlltMe, m Ont offtc!
<br />within the Stale (Of the counij, 01 other governmental
<br />subdivision), as designated by the laws 0: such State
<br />In wbich the property sub)eCt to the hen IS sItuated.
<br />...
<br />.{8) With Clefi. Of DistrICt Court. . In the office 01 the clerk
<br />01 it United StItes district CO<lrt for the JudlClil dlstnct tn
<br />wtlieti the-iiOPitrty subject to lien is Sllualed, whenever tfle
<br />State bas not by law dtsiaOilted one office which meets the
<br />,~uirementsof SU~ (<!I); Of
<br />
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<br />
<br />(C) Wltll Recorder o(ffi;eds Of The DlstnclOt r'.olumbii.:
<br />,ntlle_1lt1he'_""!l!lm'lI!tIIe_ofColl!_,
<br />11 the prwerty SUDJect to the hen IS situated m the District of
<br />CoIumbut:
<br />(2) Situs -Of Propert'j Subiect tD tien_ For purposes- at
<br />oaragraphs (!l and (4). oroperty shall be deemed to be
<br />SItuated
<br />"-~~~l-r~'fu~-JP J~~ case qt re.a.tJJroperty,,,a~,,,!w.-,,~-.
<br />(8) 'Peoor.al Property: .,In the case at personal property,
<br />whether talllibte:eeintMgiWe. at the'resid'eme of the-
<br />ta:l:payer at the time tne notIce of hen IS flied
<br />::;~::e~:=Fb&?J~~~r:t:~~rw:"
<br />
<br />the prmclpal executIve office of the busmt'S5 lS located, ami
<br />the residence 01 a taxpayer whose residence IS 'Nlthout the
<br />United States shall be deemed to be JIl the DIs.trlct of Q)lumtHa
<br />,3) form The farm and content 01 the nOuee
<br />ieteHed to ;n subsection \J.l) shall be prescll~ by Ille
<br />Secreta!), Such Iwhce ~al! be valid flotwlthstandmg aflY
<br />uther pr{)Ylsion o! law regard 109 the form or c{1nterlt at 11
<br />notice of lien
<br />
<br />Ii! Refi~ng 01 Notice. Fo' pO''''''''' 01 thIS
<br />settlOR.
<br />(l) GeMraI Rule. . Unless ootite of !ten IS refiled m
<br />the manner prescribed In paragraph (2) durmg the reqUITed
<br />fe-fllmg perted, such notice of hen shall;be treated as filed on
<br />the date on ll!hdt :t IS filed (m accooiall(:e with subsection (I))
<br />after the expiration ofsucli refilini periOd,
<br />(2) PIKe For Alina. . A notice 01 !ten refited
<br />jl\"f~"W "QUit!? 1'\iji~llO!~~1I ~ ejf~~11lllll1
<br />(I) such nouCi" of hen IS renlet1m the oftiee 10 whl(;h
<br />the pllor notice 01 lien lfIas filed, and
<br />(Ii) In the case 01 feal property, the tact of fefihng IS
<br />entered and reccJfded m an Index to the extent requIred by
<br />~~':~: ~J41; l::lih,'9ti diM",,,;w ~lh~the d.te
<br />
<br />of 8 refilinr of nottCe oI-lien- under- subPMif.fttt (A); the
<br />Secretary received vmtren mformahofi (in the manner
<br />lX'eSCIlbed In regulations issued by the Secrf!tary)
<br />concernmg a chan~ in the taApayer's rf!SIdence, If a notice
<br />01 such hen IS also filed m acconiance with SU~~u~~1iQ
<br />m the State III which such residence IS located,
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<br />....any~~~~:~~_t~~"1
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<br />(b)' the one:.year-- perial:l; endirit-- *ith the' !lCpifatiorf-1ofo'6
<br />,.."...lter.tlJeckm.'oltho._inl'''''IIlftd -..
<br />periOd lor such notice of lien
<br />Set' '6'm~'Relff~"Pftlerr'Or'OISl:fl3'ij!' i
<br />. '-....,. . ,QldlrOpllrtY-
<br />(.) Release 01 I,i.en. . Subject to SU<;I\ reg.
<br />1"0' IS the Se<'FIafJ _mu ,p~~, ,the Se<'~~II_
<br />t,' ISSlJe I' certificate 01 rel_of iDyJJieti imposed wittl~
<br />to any Internal revenue tax not later th3t\ 30 days aft8-tM day
<br />on whlch-
<br />(1) llabflity Satisfied Of Unenforceable. - The.Secretary
<br />imds that the liability fm the amount assessed, ~,fter with
<br />all mterest m respect thereof, has been fully- satisfied' or has
<br />become'legatly unenforceable: or .,
<br />W Bond Accepted, . There is furnished to the Secretary
<br />and accepted by him a bond that is cm,ditioold upoA_~~JiJ:'
<br />ment of the'amount assessed, ~ with all interestJn-te-
<br />~pe<:t thereof, within the time prescribed by law (includiRl any
<br />edensiOll of such time), and that is in: acardana! wittI'$Uclt
<br />requirements relating to terms. condi~ns. and form. of the"-
<br />bond and su"lies t_n, as may be sPecdied by SUclfl.gu!a-'
<br />bons.
<br />
<br />See. 6103. Conlidentiali~and,Oisc:lll$lll'.e~"
<br />of R!lturns and Return.lnformation,
<br />(II) 0iIidaIuIe crI CeItIilI. ""'lIIld:.
<br />InfarmatilIt For To ......~'.. .......-..~:,. ,
<br />(2) Oisc.fo>;,,, nf
<br />ol.lietlhas boellfiled
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