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<br />UCOIpls F_ Intemol RMllue Code
<br />See,6321. Lien For Taxes,
<br />
<br />If any person liable to pay any tax neglects or refuses ~
<br />pay the same after demand. the amount (incJudmg any mter:.
<br />est, addlbonal amount additIon to tax. or assessable penaltr.
<br />tDpther with any. costs that may atcrue 111 addition theref!])
<br />~II be a hen in fi~ ot~ ~pi~, ~tes upon all p~
<br />and T1ghts to property,"~bethef Jeal-or persona!. belonging
<br />tnsuchperson ..
<br />
<br />See, 6322, PerIOd 01 lien,
<br />
<br />Unless another date IS 5pfI:ificalIJ flxea by law. the lIen-
<br />Imposed by section 6321 shaU anse,t the time thea~nl
<br />IS made and shaU contmue nom the fiablhty lor the amount SO
<br />assesst!d f{ll a ludgment ilpll}st_' the 'taxpayer arismg out 1)1.
<br />such liability) IS satISfied or,tecamer unenforceable by reason
<br />of lapse 01 tIme .
<br />
<br />See, 6323. Validity. and PriOrity AgalOst
<br />Certain Persons
<br />(al P..a-'s, Ilaiders 01 Security InlIrests,
<br />IIIdIanic's u-n. And Jud&ment Lien CreGIurs. -
<br />The hen Imposed by sectloll 6321 shallllOt be vahd as agamst
<br />any QUICha'ser, holder oi a secUrity mterest. mechamt s
<br />henor, or judament hen crel;Utor until fIOttce thereof wluch
<br />meets the requirements of subsechon (f) has been -Moo by
<br />the Secretary.
<br />
<br />(hI Plllllctian for Certain InlIresIs E....
<br />n.th Netict Flied. . E'ten though "otlC~ of a hell
<br />Imposed by sectioo 6321 has been hied. such hen shall oot be
<br />"hd-
<br />(n PIiCI For FiIinI Notice; Form. '
<br />(1) Place fOl Filma.; TIre nOOce relened ro In )uO-
<br />secboo (a) shill be tiled. .
<br />(I.) Under State la",
<br />(I) Rut Pl'Ot)eIty. . In the case 01 reAi praperty. In one
<br />offICe .iUuft the State (OI the county, Of othtf ~fIlment-
<br />al subdiwisiool), as d.....1ed b, the laws.f such State. "
<br />_b the pnJCM!tty subtect to the hefllS S1tUatfld. and
<br />llillersonal Propert) In the case 01 ~l
<br />property, wbetbef tan,ibte or mtanl1b1t. In one otf1ct
<br />wlthm the Stare (or the count). Of other g<Nelnmental
<br />subdoosion). as. OeSl&nated tly the laws 01 Souch State
<br />m whICh the property sub)eCt ro tile lien IS ~tuated.
<br />'"
<br />(8) WittI Cletl Of Otstoct Court In the olhce 01 the clefk
<br />of the Umted 5:Jte$ dIStrIct court lor the JudICial (hSUtCt In
<br />whiCh the property su{)jed to rten is situated. whenever t~
<br />State has not by law deSlgnale<1 ane olh,e wInch meets the
<br />~utfements of SUbp,ngrlpfl (a). Of
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<br />(C) WIth Recorder Of Deeds Of The Dlstn,ct Of...ColumbI3.-
<br />tn\ll!_of1l1e-_ofo...t<of"""!lOlrirt()f_,
<br />II the property sublet:llo the hen IS situated lfJ the Dlstnct of
<br />Columbia.
<br />(2) SitUS. Of Property Subtect to lien. " IiJr puflIOSeS of
<br />paragraphs lIJ and (4). prooerty shall be deemed. to be
<br />Slruared.
<br />~,.~~:-'~="a; In ~ ..~ ..01 J}~# .propert~h:4,t Its
<br />(B) .Pe~r.al PrOperty_ . If, the case of personal property.
<br />whether tangtbte or intangilife, at the res!dente ol'the--
<br />taxpayer at the tIme the notIce of lten IS llled
<br />rOl purposes. of paragl'iPn (2) (8), the residence 01 a COI'pora
<br />hon or partnership shall.be ~eemed to be the plate at ,wluch
<br />the prinopal executive office ot-the business Is-located. and'
<br />the- mstdence of t tlxll8yer .whose reSIdence IS WIthout the
<br />United States shall be deemed to be In the Dlstnct of CoIumbra
<br />(:3) Fnrm. The" fonn.' and cootent 01 the IIOtlce
<br />reter18! to 10 ',)ubsectton (ai cshall be prescribed lly the
<br />Secretary. Suctt not!ce shall be valid notwlthstandm~ any
<br />other'.provl$lO/l of law regll.rdtng the lorm or content 0: a
<br />nobce.o1 hen
<br />
<br />{g) Refiting 01 Notice. f., ,u'POSeS .1 "os
<br />sect10n
<br />(1) General Rule. - Unless notice ot lien IS rellled m
<br />the manner prescribed in paragraph (2) dUlmg the ;cqulred
<br />retllmg j)tncxt, such notICe of hen shall be treated as filed on
<br />the date 00 which !t IS filed (rn accordance with subsection (f))
<br />"fier theeKpiration of $Ul;h refiling period.
<br />,1) Place for filing. , A ".tree of lien refli'"
<br />dunng the leqUlfed refHrng peflOd shall be effective, only.
<br />!All!
<br />i,il sud\ notlte oJ hen IS refiled In rhe oHlee m which
<br />the plIO! notICe of hen wa:. flIed, and
<br />ill) trl the case 01 real property, the fact of retiling IS
<br />enteled all(! recoojed m an Index to the extent reqUIred by
<br />subjection {fJ (41 and
<br />is) many C3SieJllwhkh, godajSor ..pru lo the date
<br />01 a ref"ing 01. notICe of lien under subparactaph'(A), tlte
<br />Secretary recelYeCl \\'fltten IIlf()(mabon (to the manner
<br />preso.:f!bed tn regulatlon~ ISSUed by the Secretafy)
<br />concemmg a Change In the taxpayer-'s reSIdence. If a nOOce
<br />d such !Jeo IS also filed 1,1 acwrdam;t With subsectWlI {f}
<br />m the Slate :n whICh SlJcn fesJOenc~ IS iocatoo
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<br />;nY~~~IflJ~~=!ili;iil;;';;:,,_~~~",\
<br />(A) the one-Ye:ar.~!!)(t endm~}O days,atter t~ ~lY!It~ .
<br />016 lW'.fter'lhe'dale..fthe_fttof'lhe.to\,3ild
<br />(.rlfle ._,,,,,iod'endil1l.wilfl'lhe.ilxPiloIion'of.6
<br />lW' afte'tIw,d.....f .theiprecediA(peQuiIIlI rriliAg
<br />period for such nonce of lien.
<br />
<br />S&:'6325: 'RI!1~aSi'Qrtl@lfOf'fj~.
<br />'.., .' Oft~{~
<br />(a) ReIuse 01 Lien. - Suijer:t I. su~, Ieg,l..
<br />..ns " the Secrelaty may P'est(,b!,.Jhe S<<ri:1iiJ..wR
<br />Issue,a. certlflcUe"of releas:e of ~.}len Imposed WiUt.;~.. .
<br />to ilnY IOtf!mal rMftlif ~ iHl!fithan 30 days ilftIf.~'"
<br />on ~.~~C~l~bilit(~li~ Or Une~~ble. . The ~:
<br />finds that the liabWtrf~ thrl~!'!t Issessed, ~*itb.
<br />dlillltetestli1~t~f...bas,.beer.fl!llyS!tisfiMl._'
<br />Uecome legally uni~foo::table; Ol, . - " ~\ ;:.
<br />121 Bond Attiptid. -, lI1Oie'islurnisl1ed to the ~
<br />and acceP1<d bY'hi"," ~ ~~):ol1d,- upon.NJlIl'--
<br />ment of the amount ~. ~*ith a11.ifl~,)n,~
<br />spect thereol, wlthm the tlnle prescribed by law {including.any
<br />exteoswn of such time}, aod that is in~ accordInt;e with such
<br />reQul1emenu relating to terms, conditions. and .form. of the
<br />bond and SlIfeties thereon, as may be specjfied by sudu....r# '*
<br />hons <
<br />
<br />Sec. 61Q3. Conlidentiali!yi and Disclosure ;
<br />01 Returns and Return Information: ,:
<br />(k) ~ 01 CIllIin' ....~*-, ~
<br />InIannatiah for Tu ~ ........
<br />(2) DisclOsure of amount of ou I '.-.
<br />oflierll",beert-filed-_lo " ".
<br />of the outstanding obliaation secured by
<br />~1pth:~~~
<br />lie",'or' Intend-$. to ObWliV
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