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<br />oorp\S From Internal RMllue Code
<br />See,6321. Lien For Taxes.
<br />
<br />If any person lIable to pay iln)' tax neglects Of retuses ttl
<br />pay the same after demand. the amount (inCluding .my Intef.
<br />est. additional amoont additIOn to tax, 01 assessable penalty.
<br />trce.ther wl_th ilf!Y costs that may accrue In additIOn lheretn}-~
<br />shall be a lien _In_ ~ of the u.~!~. States upon all 'property
<br />arKl nghts to ~, whett1et (ear or personal belonging
<br />to such person." -
<br />
<br />See, 6322, Penod Of lien,
<br />
<br />Unless another date Is spetificahy hied by law, the lien
<br />Imposed by section 6321 shaU iFlSt at the bme the a~ent
<br />IS made arid shall contmue until the liablhty IOf the amount 50
<br />assessed for a Judgment against the taxpayer anSlng out ot
<br />such liability) IS satisfied or becomes une!!fmcea!l!e by '1'.ason
<br />of lapse 01 tIme
<br />
<br />See, 6323. Validity and Prlonty Against
<br />Certain Persons,
<br />ta) ~s, HaIders 01 Seatrily 1nteres1s,
<br />MIdIanic's LienaIs, And Judcment Lien Creditors. '
<br />The lien unposed by secttOn 6321 shall not be waild as agalOsl
<br />any purchaser. holder 01 a secUrity mterest. mechamc s
<br />lieflOf, Of ludement hen Credltof until notIce lhfleol whICh
<br />meets the requirements 01 subsectton (I) has been hied by
<br />t1leSecretary
<br />
<br />(b) PIlIIIcliao for Certain IntIresls [oen
<br />n.att NItite Filed. Even though. nottCe of a llen
<br />Imposed by section 6321 has ~o hied. such heo s.>taU Ilot be
<br /><aI~.
<br />in PIICI far r_ IlIlice; Form, .
<br />(l) Place for Fib&. ..Tilt.nOOce refenecl to IH Sub-
<br />sectlOO (3) shall be filed-
<br />(A) Under State La..
<br />(I) RflII Property. In the case of real pl~. m one
<br />ofhc&.,itMI the State (or the county, 01 othet gowernment-
<br />al subdivision), as desirnated by the laws i)f such State, m
<br />wluch the property subject to the hen IS Situated; and
<br />
<br />{IV Pemoal Property In the case of P€fSi:lnal
<br />~, whetbel' tanglbie or mtang1ble. In one OUICe
<br />WRnm tile State (or the count). Of othel gowemmental
<br />subdivision), ai deSlgnated by the laws of such State,
<br />In wblCfl the piopetty subttx;i to the hen ,s ~]Illated
<br />~
<br />(8) With Clerk Of Dlstnct Court . In the offICe 01 the der~
<br />of the United SUItes dlStnCl court ior ;:ile IlKllCtal QlstrlCT In
<br />which the pmperty subject to lien is situateEt w!leOeolef the
<br />State has not ~ law de5linated one offiCe whIch metts the
<br />/eQuuemenn ()f subpaliifavn (a). or
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<br />n ! '>;ji'tee .>f1
<br />CD lj '~lJmerical V /.L -
<br />0", ~
<br />_ 1,_2_3_4_
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<br />Q),~ 'N:' ~;i",LL I
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<br />ICl Wtth Recorder Of Deeds- Of The Dlstnct 'Of-Columbia.;
<br />In lhe'offiteoft1le_.f'llMl,olt1le_olTdilmliie.
<br />;f the property SUbject to the hen IS sttuateo In ttle Dlstrlct 01
<br />Columbia.
<br />(2) Situs Of property Suoted to Lien. . for-purposes-ot
<br />paragraphs (l) and {41, property snail be deemoo to be,
<br />sItuated
<br />~J~_~~oi_ln the case 01 real ploperty, ;a,lfjt5.
<br />(B) Persor.al Property> In the case oj Pffsonal property.
<br />whethe/ tafllible ,or-mtangibft. at the residence'of<the:
<br />taxpayer at the tIme the notice of lien IS nled
<br />fOf purposes of pa~ph (2) (8), the resKlence,-ot a COfpola-
<br />bon Of, Il3rtnersb~ ihallbe deemed. tv be we: Iila at -Whic'L
<br />tile pIJoctpal exet1,ltlVe offite of the bUSIness IS located. alia
<br />the residence of a 1ixpaytf whuse- residence IS WIthout the
<br />United States shall be deemed [0 be III the Olstnct of Columbia
<br />.3) Form fhe form and content oi the notice
<br />lHenttl ;ll ,n 5lJOsectmil ia) ,hall be ~escnbed by the
<br />S-ec.retar~ $iJCh notIce shaH tle ~alld notwllilstandmg an~
<br />lfher prmnSIDfl ot law lella/dlOg Ihe form Of cont!'!nl of i3
<br />notlceo!!len
<br />
<br />';:J Ref.ing Of Notice. f.. p",poses 01 thIS
<br />section
<br />
<br />1, 1) General Rule. . Unless ootlte of hen IS reflled 11\
<br />the manner prescnbed !n para.vapn (2) dmmg the requIred
<br />refth-flg penOO, such notice 01 hen shall be treated as hied on
<br />the date on whICh It IS tiled (Ill accordance with subsection (1))
<br />"ftet the el.piratioo of sucb refiling period
<br />
<br />(2) Place For Alina. A iWbce of hen refiled
<br />d!jf~~~~ /equlIed',reWlfIi.perllJd ~ll ~ ~ffl(:tM,otNy.
<br />
<br />II) such ootlce 01 lien IS rellled In the olllce III which
<br />ltte pilar notu::e 01 hen wal> filed, and
<br />(U) 10 tile case of real property. the loct ot relihng IS
<br />enlffed and rOCOfded Ifl an lOde. to the edent reqwed oy
<br />
<br />~!b~;':, ~n;,~~ ~h: 9li ii8fs '" liiOie t>ril.'lo the date
<br />
<br />01 a retilmg 01 notICe of hen undet SUbparagi'lph (At ttte
<br />Sec/elal) recet\'l!d Ilmttefl mlol/natlon (in the mannel
<br />prescribed In regulibons ISSUed by the Secretary)
<br />..-:ooct:llllllg a change 10 ItIe tiu.payer"s residence. II a notlce
<br />01 such lien I!). also hlea lfl iltCQHiance WIth subSection (f)
<br />r. the State ,Ii ~l1iCI1 such reSidence IS located
<br />
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<br />
<br />ahj;~J~~~1Ife~~~fi~~1.
<br />(A) tile om~'year pe:ri9d endifig 30 daj"S_ifj.er:th? e,;<~~~tion
<br />of 6 jeal>'afterlhe'dllf!oflfle_i>f fl1e'lIX;illd
<br />(b)'lhe _.'perialfelldift('willl'fl1e'.'ex!lilolie'll'6
<br />,",,'Hfle, t1le'd"HI ,the,~..,re<lJIireIt.._
<br />penoo lor such notice of lien.
<br />Sec,cfJJ'25"; R~~"Qf'ti1!'ri'fffn1Stlifgil''''v
<br />;,Of,Pr9~!
<br />(a) Release 01 Lien. . SubjeCt to sucl1 'egola-
<br />Mns as the Secretary-,may ,plf:!lQ"tbt." the.
<br />~;,1 certifitatt~ se~ at !Pllien imposed
<br />10 any internal re.eoue tax..not later,thai130:days
<br />on which. .. - .'
<br />II) liability Satisfied or Unenforceable. - The sec_
<br />imds that the lIability for the amount assessed. topther_ witt\,
<br />'Ill mterest m resaecl thereof. has been tully salisfied,,Or ,has
<br />become legally unenforceable: or
<br />(2) Bond Accepted. There IS furnished to the Secretafy
<br />aM acceoted by him a bond that is coqdftioned upon-ttIe pay-
<br />ment of the amount assessed. together witb all interest in f!-
<br />sped thereof. 'A>'rthin the time prescribed by liw (including,any
<br />extensIOn of such time), and that is in, accordance- with--such
<br />reqwemenl:$ relating to terms, conditions. and faim Of:~ .
<br />bond and sureties thereon. as may be s,ecjfied by such r!guli-
<br />tlOflS.
<br />
<br />See, 6101 Confidentiali~ and Disc~ure"i
<br />of Returns and Return Information,
<br />(k) Ilisdasure at Certain R.... andRlIlIm
<br />InformaticJn for Tu Adminislrllill'....... .
<br />
<br />m Disclosure of amount of ou_in& lien. ~ 1f.i\'iIIfiaf',ici
<br />~::~~=~:;:;''':=~;~='A'
<br />dlllllCl, \0 a""pmOll.;who.lul~"",tistJctorY w,itteit
<br />t~n=~~~i1Jj~k~l~sU~~~ttoSUCh
<br />
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