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<br />ExcerptS from Internal ReveIl1Jll lAde
<br />Sec. 63?1 lien For Taxes
<br />
<br />
<br />Sec, 6322. Period Of Lien.
<br />
<br />
<br />Sec. 6323. Validity and Priority Against
<br />Certain Persons.
<br />Purchaser's, HoIdllfS Of Security Interests,
<br />Mechanic's lieool1, And Judgm8ltt lien Crellilurs. -
<br />The
<br />
<br />
<br />'" Prolaction For Certain Interest. Even
<br />Though Notice Filed. - i_'ilHl ~'iQU!J!l cl :'en
<br />'mOllSi!O tJ~ Sl:ctWfI 6:121 has !if-tin ~,ie'l, >:J1;[1 Hi IWI DB
<br />,'oliO
<br />
<br />'Ii ?Ieee For filing Notice; form. -
<br />
<br />!],i Pl.'iU'. far "Ilio,g. ~ha ntlh.(;~ Jf~Jllltf:!J Hl
<br />:;CCllOllialsilalll}thlefi
<br />:.t\l Undir SmeLn'iYs
<br />itl Real Pf(!;lllllr [f;:: ;:;.iS~ uJ ii?i:ii If) ant!
<br />Dine.; wnllul1t1!? Stale :ei ,i're CUufllY, or (jnV~fl!Hlentlll
<br />sUhdi...isRlfll, <is desigml\e(l by me laws 01 such Stale,!I1
<br />WI1!1;hlhej:lropenYSUOji:{;llulhehellls.;;HlJiJled;,mc
<br />1iilPersonai Properrt If) me i.,,,sa at
<br />properlv, Whetlllll langihie ~,! !rl!llngloie. ,n one
<br />Wilhln lhe 5flHe i01 Ihe county, Of other governmIDltal
<br />'5lJbdi~<,S1oni. as rll!Slgnaied Ily lhe laws ci - such Stale,
<br />n l,"ii'ilch :11f; oropeny ~Uf:!!ecl ;(j \Ill! (ie!i :s sau,ltl!o;
<br />
<br />i5! Wnil Ctei~ O! ulStnc; in me
<br />!.le UnllEn Stales lJiSlflCl coun HIl!
<br />rhapl(ij,")f1iSlJDje;;1 Wilen lSSlllJaleG,
<br />!1mb,'!aw cteslgnaledon.e office whIch rnllB1S
<br />
<br />lhEcierko!
<br />,!lSlf!Cl Lil wnlch
<br />me Stal~ .~as
<br />reQUirernefl1S
<br />
<br />rn!.~rp.d ,::g -.J C1 \ (-J....
<br />~4 _,]' ('ok !'n~~: ,
<br />~tf. +003663
<br />i:~ ca~
<br />_. 3 4
<br />t-. TATE OF NEBRASKA>.ss
<br />9: I OUNTY OF HALL )
<br />
<br />~ql.lqJUL 11 AM to fs
<br />
<br />C, CL.,J~
<br />CD'~
<br />~ II REG: OF DEE.OS
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<br />,efllsasto
<br />Inter
<br />penalty,
<br />theretor
<br />property
<br />belonging
<br />
<br />Dl:\ubparagrapl1!'f;I;or
<br />fClWim Recorder Of-Oeeds Of The District-Of COlumbia. --In
<br />[he office of 1M Rl!f:order of Deeds of the District 01 Columbia, If
<br />'~ p~coo~',. :r:;~jec: I:: ~~ll !fen ~ situated ;:: the Cistfia of
<br />Coiumbia.
<br />m Situs Of PlDpeny SLlbWCT fo !Jell for purposes of
<br />paragraphs Wand l4l, propenyshali be deemedtn be situated .
<br />WReal Property. In rile Ulse uf rea) propel'tY, at iIs
<br />physical Jocatjon~ or
<br />tBIPersonel Prooorty. . In the case of personal ''It<)pel1V,
<br />whmher tsngible Of IfItangJblFl. al the reside., \ me
<br />taxpayer at f:e ri'Tle the r.{;~j=:1' 'If lien is filed.
<br />rorpurposesulpar!!!lraphl2lII' ,.:,:l:sidenC1l0facorporation
<br />Dr P3l'Vlerstllp sllall_'bll- qeefT\eO D:l'be the place acwtUch the,
<br />prinCipal executive _office. of the -business IS located, and the
<br />if!sidente-ol ;j lil:mayet wtIDse residence is wllhout the United
<br />_,essnall be deemed 10 tle ill:heOiSlnCl 01 Columbia.
<br />':31 Form Thi:1 form and coOlent af Ihe fmuce
<br />,~lJtJsecuon :ili shaJj G~ prescnbed by the
<br />r,QI1Ce snail lle "ahd notwithstandmg any
<br />ot 13W '':1gardmg lhe lorm or content of a
<br />
<br />Refiimg Of Nntice. - for purPGses of thIS
<br />
<br />111 General Rule. - Llnl~ nOllce of lIan IS reWed in
<br />:he !11anller prescniJeo II] paragfaph t2i dunng lhe reQuired
<br />fufl!mg perIOd, su~tt nOllce 01 lien shall be lreated as fiied on Tile
<br />'!aTeonwhichlllsfiledlIl13CCUfdancewi{hsubs6('1jonUl!after
<br />(/leexllir!lll0I10!sucnrefilinYlleriod
<br />I[l Place For Filing. A. !'lOlICe 01 lien retited
<br />!itjfiflj}JOe reQulfoorlt/i!i{lgpenod.shaUlreelfecIJVeonJy.
<br />W'lf
<br />il)3llcn-nUllceofltenl:sJ'lfilerliil1heoliiceiHwhichthe
<br />Dflor nOlJce 01 lwn was f;h'lo, and
<br />(1I~ it! tile cast! of real propeilV, the faa 01 refihng IS
<br />enlered and recG<iied In an index lo the e.l\lent requlfed by
<br />subseci~on IfH41;:and,
<br />18i m any case in '"wtUch. 9[r days Dr more PrlOl to the date
<br />oi a reMlng 01 notice of hen under subparagraph !Al, the
<br />Secretal) received wri!t8l1 information fin the manner
<br />prBStnt;ed 1fi regulatIOns Issued ty ,he SecretarYi
<br />("[lflceminga changeintheta~aver'slesidenr.:i!,jf allotiee
<br />"jsuchilenl$l!lSofiledmaa:ordancawlthsubsacuonif!lfl
<br />:r,eStaWlnWhlChsuchreSloerH:elsloci:lled.
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<br />~IR_rad RsfiliIig P!I/iolL .., In.lIie",,' . at,
<br />arr(notice'of lien, lhe term "reQUired-,refiling penod"means ","-
<br />tAl the ooa.year period ending 3O,days,after_the,~.ratioo-,;
<br />of 6 years after th~ date of the a~8nt of'me !8*;_'andi:
<br />IBlme one-year-penod ending_with.-the expir~-~f 6-years;'~
<br />after the dose of the.preceding-,requirmhefilmfJ'p8rilHfh1r;:.,
<br />suchnoliceoflien.
<br />
<br />Sec. 6325: Release OfUen OrDlschargii"
<br />Of .PJOperty.
<br />'al RaIeae Of lien. - Subi'" lO S1ICh raguJa.
<br />!ians_ as the, Secrem:v ~y 'prescribe, the SeCfB18f'( _,sfm"
<br />"Issue 8 cenificate of ~!sI_of~ imposed with f8SIiea: to
<br />any internal revenue tax"flO1latlfl".than 30 days after the:day-on
<br />which. .. _. ~ -~ - -. '; '.-
<br />l1lLJabililV Satisfied or Unenforceable. The Secretary
<br />findsthatlheliabi~;y lor meamoum assessed, together with all
<br />Imerest in respect thereoL has been fully satisfied or has
<br />become legally unenforceable; or
<br />121 Bond Accepted. . There is furnished to me Secretary and
<br />accepled by hJm a bond that is conditioned upon Ihe paymenl 01
<br />lhe amoullt assessed, wgeiher with all imerest in respect
<br />thereof, within the time prescribed by law lincfuding any
<br />extension of such timet and Ihat is in accordance wi1h sucl1
<br />reQuiremems relating to terms. conditiIJns. and form of the bond
<br />am:! sureties th~reon. as may be soecified by such regulations.
<br />
<br />Sec, 6103, Confidentiality and Disclosure
<br />of Returns and Return Information,
<br />I~ DilcIoMlre of C8l18in Rstums aorI Return
<br />Information for Tax AdministJatioo I'utpoa -
<br />
<br />i2JDisctoStJle 01 amount of outstanding lien." !fa notice of
<br />liBnhas been filed PUfsuamto sectlan6323lf1, the amount of the
<br />oumandifl{l ob~galio~ SflCt/fed by--such- Hen may: be- disdosad 1fJ
<br />allY person wh!l_ fUll}l~ satisf,aqury. w(lnen 8Vid~"tha1" he
<br />has 'e right If) lhe property irubject- to 'Such lien or mlends 10
<br />obtain a f1ghUnJ~_prt}P~.
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