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<br />Excerpts From Internal Revenue Code
<br />Ser fJ321. Lien For Taxes.
<br />
<br />il any person liaoie 10 pal' dny lax neglects or retuses to oa~
<br />,he same after demand the alTlOiJnl r Includmq any (nterest
<br />aOdltlOnal amolinl JOdlllon!O lax or assessaOle oenally
<br />wgether wIth any costs that may accrue In .30ditionlheretol
<br />shall be a lIen Hl favor of tne UMed Slales upon all property
<br />and fights 10 property. wf1elher rea! or oerSOflG, tJelongmg to
<br />SUCl1person
<br />
<br />Sec. 6322. Penod Of Lien.
<br />
<br />_:nless another h'el:! t", .3'" :"e .;!'n .m.
<br />:1051:0 tJ., ~eclitln E'3?: ar'se d1"e I,m? :~-e dO'ses~me'lt
<br />~ maae J'ld Sl'al' ~,,',:;rL.e t!1e ""DilI1V ~1je a"'KH..Ir,' .;
<br />,j5SesSed , juOQ'''w1t .:y<l:rlSl '!H: l.lXPil..!'" .'HIsmq ~,,.
<br />suer: f'ilDiili,":,> S21'S"fO ':.' ::ecom.:!s i>nl"n!OFCfdOtt' ~',
<br />-,t :aose ~I ;,rne
<br />
<br />Sec. 5323. Validity and Priority
<br />Against Certain Persons
<br />11 Purchasers. Holders Of Security l"tI1I11SIS,
<br />MechaniC'S Lienors, And Judgment Lien
<br />Creditors.-:he "en '~Dasec:'v :>ect:on '_,J!l 5'1;1:' "0~ :'t'
<br />,;,liIG as "-gains I dO~ :}Urffl<l::.er '10iOer ot J ~':'(url!\ ,nll:'f1~SI
<br />"'\ecnarm:; s ;eno' "r l'Jgme-nl ,'en -'e(HlOf :iF)tl! ':\JIlCe
<br />1nt"eal ,.,r.!Cr--. "leel~ '~e ,,,,qu~rIWIt'nt$ C sut'seC!IOl'
<br />~~11 t'lea ~'Y me _SeCeIJI'f
<br />
<br />Ci P!~tectiofl For Certam Interests Even Though
<br />Notice Flled,-fvb' i~Ol!g!1 'lUllLIO 01" "er ":100,,<:<) l','
<br />. DP tdl1 "d~ teen ','e\1 -Jd' <'" ~r~;, --~i ~'"
<br />
<br />" Pla~~c:o~:'ilifl~n~OhC~~ F~~,~' -:"1:" 'tU
<br />,~!I{}i' ~'" '}t>2!' De ',i,.lJ
<br />,naelSiallOc<lI""
<br />;';ed' ~rOj.l;!-iv
<br />"tt~~t wllr'll" i">:
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<br />..,.",.jl lile p~vperlV
<br />Pe;'iOi~, F'Uj:n:ny "'IC cd~~ 21 ;:It[:)()fi~, PI.!"""i
<br />" Wne!n€:l tiHnd't!Ii3 01 'nlilfl~,b,e, ,n 2(.,. Ji1lCe ...lTl]'1I :IIIC
<br />,)lal~ \01 illti ;;'Ouili~, Ji vml;ll yi.l,t:[ll:(lei.i...1 :'<IUOI'o'I:,lu!1i
<br />-'~ 0..:,<<Jild.le;j I)~;n~ i"y.,:, 01 ~i."..t\ Stale I<fllt-n lilt' ~;0
<br />~ht i<i:r\ '~S'{IJ,l1eu ,'I
<br />to, ,'i 11 t, J 1 J; S Ill-( l ': 0\1 r:. . I ~ "I' 011 ,e I': l) f i I'€
<br />(iel"- (,' 11\t Jf)jlOO Stale::. ,J1:.jni;l (uurt to' Hl€ lullICI". IJISlnrl
<br />,FI \"mii..!; me properly $uOIOC\ 10 Lien IS SltUi:HeQ wtl\:lll~Vel ,he
<br />~Ia!" nas nOI by '0'" ::le~jgn<ile\l (>(l\i Jfflc1:' ...nletl f1'\€l:ts the
<br />eLjlliiemems 01 S.Ubp.,lidlJr<Wf1 '~i Jl
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<br />rel With Recorder Of Dee11s Ot The Olstrlct of
<br />Columbia ~tn the ottlce of Ihe Recorder 01 Deeds at the
<br />Dlstne< 01 CoIumbla. 11 the property sub/eel 10 tne lien IS
<br />situated in fhe Dislricf at ColumbIa
<br />S!lus 01 Prooerty Subject To Lien -For purposes
<br />)j paragraphs (1; J.rl0 i 4 \ Droperty shall Oe Deemed to be
<br />$ltuated-
<br />I A I Real property -tn me case 07 re;;1 oroperty a; its
<br />phYSical locatIOn. or
<br />5j Personal ProperlY :he case 01 persona:
<br />:JrGoert)' whether tangible or intangIble _ allhe reSidence ot
<br />''1€ taxpayer <II 1!1e time me 110tlce 01 lien IS illed
<br />'-DI ;JUrPOSl!$ i2j(B) ''le 'esl!1enCtl- of a
<br />,xt\orallon C'I De oaemea tc te the place at
<br />,\'1'::1", !n~ D',nc:,r,,ji hK:iI:ve o;~lce al!tie tlls,ne!'s is :oc.:l!ed
<br />~:-'e C€'iicerCe :;' " ',"~pJye[ ,...nose 'PSldence wLlhoul
<br />'~,e '_!'Hled Stciles '~J' :'<; Gf..'emed '~) :,(' ll'1e [iISln,t O!
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<br />['T _,no C['nler:l \11 !'l~ 'Witte '''!terrell
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<br />\',l,'. 'ldllY;: ,f, ,lie 1d..\I,Jdr<:'1 ~ :bIQer,..c ;! J ii01lCO:cll Svcli
<br />> ~;::.U :';ee ,I' "ClOf\Jdflt-e wl;i: sut';;eLllon I: I ,1\ [t,;;
<br />c.,:,llt ,,, '/.fillfl ~~u' 'b,a8nl!: ,~ l.c(,dlea
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<br />Entered as DoclJJTI€nt No.
<br />
<br />84 ~ 0 0 2' 7 3
<br />
<br />Grantor r/~ -_
<br />Grantea "-'
<br />Numerica~
<br />1_2_3_4_-
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<br />-'81t MAY 30 II>
<br />AN"II 10
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<br />(3) Required Rtfillng hriod.-Ifl tile case 01 any
<br />notice of lien, the term "requll1Kf.refillng-period"- mearis~
<br />(A)- Ihe one-year perioo-,ending,30df-iysi after the-, "
<br />expiratIon 01 6 years alter the date of the,assessmenf at~
<br />tax. and
<br />iB) the one-year perlod ending with the expiration of 6
<br />years alter the close of the--preceoing required~ refiHng"
<br />penod for such--n01ice 01 lien.
<br />
<br />Sec, 6325, Release Of LienOr'Disc
<br />
<br />charge Of Property,
<br />
<br />~eC!lon--
<br />
<br />(a) Release 01 UID.:-Subject to such regulatiOns
<br />as the Secretary may prescribe, the Secretary shaH issue a
<br />''€rtltlcale of release 01 any hen Imposed with respect to any
<br />"lernal revenue- la~ no! laler than 30 days after tne day QtI
<br />.'/~lCh-
<br />,1) Liability Sallsliec! or Unenforceable_ - The Secretary
<br />!lflOS 1hatlne lIability lor the amount assessed. together with
<br />-ili Interest In respeCI thereoi. has been !ully satisfied or has
<br />[lP.come iegaJiy unenfOfceaOle. or
<br />I Z\ Bono Accepled - There IS furmshed to the
<br />:,ecletary tlno accepted b~ rnm a btIl1d lhat IS condlttOneo
<br />,iDon the payment Qi the amQunt assess80. iogemer With ail
<br />',HerBSl III respect mefeoi, wllhlfllhe ilOW plesculled hy iaw
<br />,ncludlflg any e)(leo,,;OO 01 such lime!, and lilat IS Ifl acc-or,
<br />0,m~e wnh such reQwremen!s reiaUng to terms, conditIOns
<br />,j'1(J i!)rm oi !he oono aml surelles thereon. as may De
<br />speCified oy such regulatIons
<br />Sec. 6103. Confidentiality and dis-
<br />
<br />closure of returns and
<br />
<br />return information.
<br />
<br />(k) Disclosure 01 Certain Returns and
<br />Return Informatlon Fur Tax Administration
<br />Purposes. -
<br />
<br />';, [;'S(IOSUI,; ,)1 amount 0/ otllstandmg hen --\I a
<br />-'Gl!c.e otlk:ln r:a~ Deen Illea pursuant to soct,IQf\ 632311'1, lne
<br />_l11;ount ot me outstanding oDhgallon s€',cured Oy such lien may
<br />~!e {hsc:osea 10 any person whO furmshes satisfactory wnllen
<br />
<br />"".Icer~ce !~\"~: t'l.: n;:~ oJ ~:gr:~ ill {he D~openy S\1'J:ec! t~,
<br />IIHl ur ,j)tenos 10 obl;;.!fl d tight ill such propelly
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