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<br />Excerpts From Internal Revenue Code
<br />Sec. 6321. Lien For Taxes.
<br />
<br />Ira:lY perSOrl liable to pay anv ta;: neglecls or refuses 10
<br />pay the same aher deman{). rhe amount (mcludir<g any inter
<br />est additional amounr, adanian 10 lax, or assessable oenaltv,
<br />wgether wi!h any CDsts thaT may accrue Ifl addition ihersW)
<br />shall be a lien in favor ollhe Ul1ited Stales upon aU property
<br />and fights 10 property,'whether feat or personal. belonging
<br />10 such oerson
<br />
<br />Sec. 6322. Period Of Lien,
<br />UnleS>.. anmher dale is specifically iixed _ -by law, the lien
<br />imposed by section 6321 sha>> arise- at The 1:ime 11m' assessmem "'
<br />IS rnadeand shall continue umil the liability for the amount so
<br />assesser! (or a judgmem agams! rhe taxpayer ansing ou! oi
<br />such llabi!;lV!l$ s311sfmd or becomes unenforceable tly reason
<br />otlapseoi:lme
<br />
<br />Sec. 6323 Validity and Priority Against
<br />
<br />Certain Persons.
<br />
<br />Ia] Purcltaser's, Holders Of Security Interests,
<br />Mecl1anic's Ueoors, And Judgment lien Creditors. -
<br />
<br />secllon 6321 shall nOl cevahd as against
<br />of a S€cunlY mlerest. mechanic's
<br />until Inareo! w~ich
<br />been hied oy
<br />
<br />
<br />'D' Protection for Certain Interests Even
<br />Though Notice Filed. - rvefl notice af a lien
<br />;fllposedbvseC!IOn6321hasuBerl hensnalif1010e
<br />,a::d
<br />
<br />If' Piece fnr filing Notic~ form, -
<br />
<br />m,PlaC!.! f:or ril;~9.,' TOil nOiiC6 rllfef~ed 10 In sub
<br />seC!I(ln tf!~ snalll1e hied ,"'. -
<br />iAl Under Slale Laws
<br />liiR.eal PflJpilny_ il11he case 0; fea) property, if! eme
<br />office- wltnin thtl SUHe lor lhe COtiITTy. nf OTher governmental
<br />SUbOlV1Slon1, as designal!!o by the laws ot such Slate, lfl
<br />w!l:ch Ihe property SUDiliCi to theiien IS silllaied; and
<br />liilParsonal ?ropeny In the case Gf personal
<br />piopenv, whelher tangible Of 1i1lallgible, 1f1 ona office
<br />wiThin the Slllte lor {he COUllW, or Glnel governmental
<br />subdivisionJ. as desigfi!lleO by Ihe laws of such Slate,
<br />'f1 which Ihs ptoll8fiy subject iO thll lien IS siwated;
<br />01
<br />!8l Wflh Clerk D~<;!rlct COUli In ,he otfi~e oi the cia!!.; 01
<br />lhe Ur.i!ed Stales ~oun for lh':lluOIclal diS:ricl HI which
<br />lhe Pf\lilllr1l' suh]eCIl0 IS silllaled. wramever the Slllm has
<br />1101 hv lew deSlgna!ilO one officll wnicP mijt:llS th" rl!Qu!remerHs
<br />
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<br />Entered as Document No.
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<br />;ii ;N'rV Of HALL ) Sl!
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<br />alsubparagraphlA;;or
<br />lei With Recorder Of Deeds at The District Of COlumbia. - Iii
<br />the office 01 the Recorder of Deeds of the District of Columbia, if
<br />the oroperTY subiect 10 1I1e hen IS sn:ualed in the DiSUlct of
<br />Columbia
<br />i2lSitus Of Property Subject To lien. . Fer IJUrP.oses of
<br />paragraphs 111 and 141. oropeny shall be deemed to be sllualed.
<br />(A1Real Property In the case of real property, al its
<br />physical locarion; or
<br />I8IPersonai Property. . In the case of perso181 property,
<br />whether tangible or intangible, al Ihe r~~ \ of the
<br />ta:w:<ver 11 the lime1.!lp nOlice of Jien IS filed.
<br />For purpOS(j~ of j:':ragraph;' _, ths rBSldence of a wrporflnon
<br />Of. partnershlj' ~hali be deemb..; to _be rhe place _ al which the
<br />PflfICljJlll-.9xecutlve office.iof. the',bllsiness IS lOcated, arfd the
<br />resirlence of a laxpayei whose residence is wilhout the UniteD
<br />jtalesshall be deemed to be inlhe DislnCl of Columbia
<br />i31 form. The form and coment of Ihe notice
<br />referred 10 In subsection Ie) shall be prl1scribed by the
<br />SaC/eta:y Such notice snail be valid nmwilhstanding any
<br />olher prOVISion aflaw regarding Ins form or contem of a
<br />nonceoliien
<br />
<br />iql Refiiing Of Notice. - For purposes of lhls
<br />3ectlOn
<br />[1) General Rule. - Unless norice of hen IS reWed In
<br />lhe mel1f\er llrescnbed In paragraph m d!lfIng IhB leQuireo
<br />reflhng pBnod. $uch notlCP, of iienshall be lfeamd as filed on lhe
<br />daH~ on whIch ill" flfed tin accordance Wilh iiubseclion m ) aner
<br />lheexplfaliOflO! suchreftling period.
<br />itl Place For Filing. - A nOllce of lien refiled
<br />dUring Ihiife(jliired reJilmg penod shall he effective only
<br />!AI if
<br />II!SlJch nOHce 01 lien IS reitled In !heofflce 10 which the
<br />prmr nlJliC8 of hen wes nled,and
<br />liilm the case (If real prODarty, thl! tacl of refillOg is
<br />emer80and rec(lraed in an index to the extsntreQuired by
<br />subsllctlonllli41;aod
<br />IBI in any case,in_whicll,,90 days or mDHI..pno.rJ.o the date
<br />01 a remlng of notice of lien under subparagraph jAl, the
<br />SeCr818fY received wrlnen information lin the manner
<br />prescnheo In regulations ISSUed by_ the .Secretary!
<br />~~~~e:'~I~~n a~ c~~~g~l~~ t(~e a~=~~~ :f;~e~cbSe~ti~:~Ni~
<br />:heSI<llemwhichs.uchrasidenCBis!ocate{j
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<br />,13/( RequilBll iR8IiiAg, Period.. - .In > the . cas.._~1
<br />. any natice of lien, the t~rm "requlred'refillng period"" means' "":\_
<br />ItV the one-year penod ~ndlng 30_d~ after the ~J~~on.:~
<br />ofSyearsaftertr.-!d.ltsGftha~em:-Oftheta;;.snd
<br />tBltheone.yeai'perfod endiri!twilh-'.the" expiration of fi;vears:'
<br />ahel' the close of the preceding.lequired'mfiling'-pm:iOlt'for'~
<br />such notice of lien.
<br />
<br />REG: OF DEE{)S
<br />
<br />Sec. 6325, Release Of Uh Or'DiscMltge
<br />
<br />Of Property,
<br />lal Release 01 lien. - Subject to such reglll..
<br />tions as the SeC~iary may prescribe" the ~ecretarv__stia"
<br />issue a certificate:_m relea~ of any lien imposed withJ~__lo
<br />. any imemal revenue fax'nDt rater than 30 days after tlie '!laY Ii:'!
<br />which.
<br />11l liahility Satisfied or Unenforr:aable. ' The Secretary
<br />finds that the liabifityfor the amount assassed, together withal!
<br />imerest in respect lhereof, has been fully satisfied o.r has
<br />become legally unenfofalable; or
<br />121 Bond Accepted. . There is furnished to the Secretary ane!
<br />accepted by him a bond that is conditioned upon the payment. of
<br />the amoum assessed, togathel with aft interest - iil respe:1
<br />lhereof. wltrun the time prescribed by law linduding any
<br />ei:Tension of such timel, and that is in accordanca with such
<br />reQuiremems relBling to terms, conditions, and form of the bond
<br />and sureties Ihereon, as lTlay be specified by such regulations.
<br />
<br />See, 6103. Confidentiality and Disclosure
<br />of Returns and Return Information,
<br />"I Disclosure of Certaio Rsturns and Return
<br />Informetion For T ex Administra1inn flurpoIes. -
<br />
<br />(2l0isdoslJre of amount 01 outstanding lien..1f a notice of
<br />hen has been filed pUfsuant to section 6323lfJ, the amount of the
<br />outstanding obligation secured by such Usn may-be ~osed:.to
<br />any person who furnishes satisfsC10ry written evidence'thafhe
<br />has:',B,fighl i.n;_~e p~.ope~,su!Jject'!!l.Sllch lien or intends to
<br />obtall1 a righT Ins~~hproperty. '-
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