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<br />Excerpts From Internal Revenue Code
<br />
<br />Sec, 632 L Lien For Taxes.
<br />
<br />jf any person halite to pay any tax neglects or relll$eS to
<br />pay the same atter demand. the amount (mCloomg any Inter-
<br />est. additional amount. addlbon to ta~. or assessable oenalty-.
<br />togethel with any costs that may accrue to addltlon there.-
<br />shall be a lien__IIl. of-the.Umtecl. States UPOll aU property
<br />and fights to pr~rly, whettter real Of ;/ersonai belonging
<br />to such person
<br />
<br />See, 6322, Period Dillen,
<br />
<br />Unless another date IS spectficalty fIxed bV law the hen
<br />Imposed by section 6321 shall ause aT the t1!TJe tile assessmeni
<br />IS made aM shall contmue unlJl the liabrht1 1m the amount <,0
<br />assessed for a joogment 3ga1llS! the laxp3yel aflSmg out aj
<br />such liability) IS satISfied or becomes unentorceable trr reason
<br />ollapst of tllne .
<br />
<br />Sec, 6323. Validity and PriOrity Agalllst
<br />
<br />Certain Persons.
<br />
<br />,aJ Pun:hIser's, Holders 01 Security Interests.
<br />
<br />MedIanic's Lienors, And Judgmenllien Credi\ols. .
<br />
<br />The hen Imposed by section 6321 shall !lot be v<!h(t ~ agamst
<br />any purchaser, holder ot a secuflt} !Otefest methamc s
<br />henOl, or Judgment hen creditor until notlce thereof ....hKn
<br />meets the reqUIrements of subsectNfl if\ r.as been tfled tr)'
<br />the Secretary.
<br />
<br />,bl PnJIettion For Certain Interests Evet!
<br />
<br />T'tIoIIIb Notice FiIecL . t..en though n(loce 01 a '!ell
<br />fmposed b)' sedmn 6321 has beenllled:. '>Ueh hen shall not be
<br />'lalld.
<br />
<br />10 PlIce FO!' Filinl Natite; Form, '
<br />
<br />\i}PtaceForFding..JhfI~refetle(l!olfls.ut
<br />sectIOn (a) shall be flied
<br />(A) Under State laws..
<br />
<br />(I) Real Property_ - In tile case olle3; proper!). m one
<br />office .Ithm the Stilte (or the count), UI utile, ilovetmnelll-
<br />al subdivision), as desitnated b1 the laws of such state. in
<br />whICh the property subject 10 the hen IS SltuateG. and
<br />
<br />(u) ~efSllnal Prl>pefl) in the (ast l1t persor.ai
<br />property, whether tanglDie Of lnranglble. III one office
<br />wlthm the Slate \01 the cOllnt). 01 other governmental
<br />subdiVISIon), as deslg~te\l b~ the laws 01 such Statf
<br />III which the P'lopert) sublOCt to th~ hl"f! 1$ s,luatt'l:!
<br />~
<br />
<br />(8) With Clefk at Oistnct Court In lhe office olthe clerk
<br />01 the Umted States distrICt COt.irt h,lf the jud,Cl31 alslnet 111
<br />which the property subject!;) lien IS Situated, whenevel the
<br />State has not b~ law designated cne alflee which meet) the
<br />requirements of subparagraph (at 01
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<br />!C) With Recorder Ot Deeds Of The District-Of Columbia..
<br />In!tle6ffit:t!'Oftt<e _.."'_"'"'" lliI!lltlol'QIIombla.
<br />,( the propel1)' sublect to tile heflls sItuated In the Dlstnct 01
<br />Columbia,
<br />(2) Situs 01 Property SUBlect tD llen_ . for. OUl'1JO-$eS- tlt
<br />paragraphs IJ) and (41 property shall be r1eemecl, W be
<br />situated
<br />i,A) Real Property. lr..the case 01 leal propetl}:, aU1s
<br />physical location: or - ~ ,
<br />(B) Personal Property, + In the case ot personal property
<br />whether tangible' or intangible, at the residence of' the
<br />Laxpayeral the time the nOllceol heillsttl?d
<br />F01 purposes ot paragraph (2) (B~ tile residence of a corpora- .
<br />fum-or partnerYiip shaH re;.deented to be the{piace at whicll,
<br />1M pnnclOal ex.e<:utlve office at the buslliess IS located. ana
<br />!ne reSidence 01 a taxpaYfl whose leStdence IS 'Nlthout the
<br />:Jmted Slates shall be aeemeo 10 ~ iii the Dlstnct of CP1umtlla
<br />.1, Form ft1e fo'm ~nd C:Ofltent ot the oollce
<br />'ererrel] to ''1 subsectu:m \t1J s.hall be p!e~nbed b~ tilt'
<br /><:~retaf'; S:J(.l'l notice Sil3!1 be ~a!1ri f'('!w'lhS!andml! 2!l~
<br />ither plO~ISltln 0' 1M. regaHHnR Ow iUfI'r 01 ~(ll1[ent 01 a
<br />'lOhce 01 lIen
<br />
<br />'g' Refiling Of Notice. For plIrposes ot thiS
<br />'>I..'Ctlon
<br />
<br />1 r General Rule. - Unless AOUce ot hen IS rehleti In
<br />tile manner prescnbed 10 PJragraph (2) during the feqUlled
<br />rptllmg perIOd, ~uctl notice ot hen shall be treated as tiled on
<br />tile elate OIl whICh It IS- hleO (10 ao;ordance With subsection it) j
<br />after the ex.piration of such refiling period
<br />
<br />(2) Plate FOf filing. A RotKe 01 (len rehled
<br />,dl.,'f'(t~_reqlllreG lehJriiC AeriOO,spait be eti~tlve ol\ly;
<br />
<br />;1' such notICt'o! lien ISletlled In Iheolllceln 'Nhlcn
<br />to:: prior notice ot lien was hied, aflG
<br />(ti) '" the case of real property, Ihe fact of refllmg is
<br />entered and !€couied In an mclex. to the extent requlfed b~
<br />SubJectfOn(f){4r.~_ ,_'
<br />i8\ tn aD';' case in which, 90 daYs Of more prior'to the oate
<br />QI a lelthng of notice oi hen under subp8rllglaph (A). the
<br />~retar)' reC€liOO wntten mtoHThltloll (in the mannel
<br />prescnbi.d 10 rl'gulatlolis I~Ued b~ lhe Secretary)
<br />cooCt'ilimga cr.ilf1ge ,n the la.l.pa)er"~ieSldel1ctl,.j a notll.:e
<br />of Sl..'-cn her. I~ also Illed In accordance Nllh su~tlOi (Q
<br />In lne State ili .".hlch $\>~h residence :$ located
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<br />(31 ReQulred. Refiling Period, ' In lI1ecase. of
<br />'nY !lOti'" ofnen:lh...teri!l"'reqtJ1ritt1'ellting~_-",
<br />\~) the ~ne-year perIOd emhng_ 30 da~ aft~ the exp.lratl~n
<br />or 6-years- mer the-date of tne'assessment of ltMftii;.:Md
<br />(bl"", on_rpenod",nding,wltll the' "pitatioJ"otii
<br />~rs' after the' clase, of 'the preQl!ding reqtfin!d _refihng
<br />peflod for such notice of lien.
<br />
<br />S'ec, 632J, Rele1iSeOflierio'UrlJ1~lIaYg'l!"'"
<br />. _ Of Rro.,
<br />'" Release 01 lien, ' 5ubi<d to Sucll regula-
<br />tions as Ute, ~fft~ P.l~y P~~be. the ~~l! ~
<br />ISSue ._ cert.rfu:ate citreleaSl.nt.any .belt imposed witM.i1Ii&U
<br />to an)' mternal revenue tax !tot tater than 30 days. aftertM'day
<br />O!l which.
<br />r 1) liability Satlsfled or Unenforr:eable, . The Secreta"
<br />1l1lds thai the liabihty fOf the amuunt assessed, together With
<br />~i; II1terest m respect thereof. has beer! tully satisfMld Of:has
<br />become ie~lv unenforceable: 01
<br />(2) BaRd Accepted, There IS fUrBished to the Secretary
<br />ana accepted by turn a bond that !S coRditioned upon the pay-
<br />ment of the amount assessed, togetbef with all interest: in re-
<br />~peC[ thereof. Within the bme prescribed br law {including any
<br />extenSion of such orne}. and that IS in accooiance with weh
<br />leQl.mements relatmg to terms, collditions, and form of thE;
<br />bond and suretles thereon. as may be specifH!d by such reguta.
<br />Mns.
<br />
<br />See. 6103. Confidentiality and Disclosurll
<br />oi Returns and Return Information,. .. .
<br />I k! IlisclGlUIe of Certain RIbInIs and RItIIil
<br />InfO!'matian FO!' Tu AdminislrIlianPu......
<br />
<br />i2) Disclosure 01 amount of outstandmg lien. . If a. nqtlQl". _',
<br />ollien has been Itie<I.pu''''''I.w "'1iM>6323(MI!'~:'"
<br />01 .the o"tstari9mg ob~liabo~1) ~~red _~ ;such 1___......,
<br />cWd. to an,_ "w'o-.I,"tiW> .salislactnoywlittlll
<br />~~@!:e thaLht!, ~:.~ ~ht in ;thi P.J0jI:erty Stlbject to such
<br />l!en Ui IlItends tu obtam a fight In such property.
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