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<br />Excerpt! From Imema! Revenue Code
<br />Sec. 5321 Lien For Taxes.
<br />
<br />il any parson liable 10 pay any lax neglects Of retuses to
<br />pay !he same after demand, the amount illlcluding any Inter.
<br />est addilionai amounl, addiuon 10 iax, ur assessable oenalry',
<br />together wilh any C051S thai may accrue In addilicn theretol
<br />shall be a lien in fallor 01 the United Stales upon all property
<br />and righTS to -property. whether real or personal. belonging
<br />l!JsIJr.hperson
<br />
<br />See, 6322. Period Of Lien.
<br />
<br />Uniess another date is :S!lllcifically -ii~ed by law, tne Ijew
<br />irnDosed bv sel.'lion 6321 shall arise at the time the asse~' ,
<br />;$ made aml shall continue umillhe liabIlitY tOf the amount sa
<br />assessed lor a judgmem againsl the laxoayer arising aUl oi
<br />such habl!ityl is satisfied or becomes unenforceable by reason
<br />af iaps!!ol lime
<br />
<br />Sec. 6323. Validity and Priorily Against
<br />Certain Persons.
<br />Ial PurcfUlser's, Holders 01 Security Imerest!,
<br />Mechanic's lieOOT!, And Judgment Lien Creditors. -
<br />by section 6321 shailflOI be valid as against
<br />holder 01 a Iflferesl, mechanic's
<br />hen ;;otlce thereof which
<br />~uOser.\lrm if; nas been filed by
<br />
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<br />'0' Protection For Certain Il\terests Even
<br />ThOllllh NoIice Rled, - " a'"''
<br />"nposed by sectiOn 5321 !',as t,een shall not be
<br />'J<\lill
<br />Ifl Pl8Cll Fur fiIilItJ NoIice; Funn. -
<br />
<br />fllPlece FOf R!ing. )he nOlire_ ra!erreo \0 In s~b
<br />sechonlnlshaHtleiiled
<br />lAJ UnderState L3ws.
<br />ii)Real Propenv ;11 the case oj raai property, III one
<br />(litice Within the Slate 101 Ihe countY, or Ql!l9r governmental
<br />slllldlVlSlonl, as oesiY!Hnel! bv the laws 01 suctl State, 11"1
<br />which the propenysuhjecl tOlha lien ISSIlualsd; and
<br />lil)PefSQoal ProperlY. In me cass of persona!
<br />property, whelller tangible or inumglblf!, in one office
<br />within the Stale lor the f.oumy. or other governmental
<br />s:.bdivisiont as oesigiKIlel.l by the iaws of such State,
<br />in which the prOIJ~ny subject 10 the iien IS situated;
<br />or
<br />IBIWnh Clerk. O!
<br />the Unimd Stales dlSlrlCI
<br />~'1: ~ro?:~Y~:~:~jeCl_~o. !:~_n
<br />..~. -l .~;'. ~~".~:..::...- ~,,~
<br />
<br />:~ lrJe office Jf lhe clerk of
<br />Illdir.iai dIS!f1Cllfl which
<br />whene\'el Ihe Slale has
<br />
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<br />184 : I Entered as Document Nfl. i i
<br />I ~ z ""H--o 0 3 6 6 5 Crantor I) 1'1
<br />~ ~II ~~~:ca~ I
<br />T~E I F NEBRASKA) S5 L_ 2_ 3_ 4_\
<br />O&T ! OF HALL ) . i '
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<br />4~ \I At110 20 I; ,
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<br />Of slIbparagraph IAl;or .c_, ,'." _,_ _.-'
<br />10 With Recorder Of OeRds Of The District Of Columbia. -" In
<br />lhe office of the Recorder of Deeds of the District of Columbia, if
<br />the property suojet1 !:J tile lien is sirualed in the District of
<br />Columbia.
<br />12JSitus Of Property Subject To lien, For purposes of
<br />oaraoraphs III and 14J, properwshafl be deemed 10 be silUared.
<br />IAlReal Property. In the case of real property, atils
<br />ptJysicallocation;'or
<br />ISI Personal Property. . In {OEi case o~ 'nal property,
<br />whdler li3ngible !,Il' Intangible. al the l~idence - of the
<br />l~xpayel al the nil.' ., r.iltice of lien is filed.
<br />For purposes of paragraph l2l1B1, the residence 01 e C1Jrporation
<br />or pa,rtnershio stylU_'be deem~d lO'be the place-atlwhil:ldtli ~
<br />principal exeCotrvifoffice Of the' business is located,"'-ano'-the'
<br />residence ola taxpsyerwh0S8 residence is without tile United
<br />Srares shall be deemed 10 be In the District of Columbia.
<br />131 r-orm. The lorm and content of the nOlice
<br />relerred 10 In subsection 13) shan be prestribed bV the
<br />Secretary. Such nottce shall be valid notwithstanding any
<br />mher proviSIOn of law regarl!mg 1he form or coment 01 a
<br />no!ice of lien
<br />
<br />Ratiling Of NoIiee. - r" ,,,,osos " ,h"
<br />
<br />ill General Rule. - Unless notice o! lien is refiled 111
<br />me manner prescribed in paragraph 121 during tne required
<br />rehiingperiod,such nO\lce of iien snali be treared as filed on the
<br />date on which il is filed !in acc!lfllanc& with sullsection m I after
<br />1l1e axpiretion of slJchrefiling period.
<br />'21 Piece For Rling: - A nouce 01 lien "filed
<br />durlf1Q the raQU!reo refil!ng penod shell be eHeCI!Ve only.
<br />tAl if
<br />lilsllchnoticeollillnisrllfileulf1lheofficemwhichthe
<br />pnor nouce oi lien was filed, and
<br />jiiJin the cese of real property,Ihe fact of refiling is
<br />Ilnterad and raC1lrded in an index to the extam required by
<br />sliOsactionlfll41;anQ
<br />ISJ in any Case In which,'.OO'd8Ys at mora-;pnono the dale
<br />OfBfIl1Hingofnotice-ofijsouodersubpefaQraphlAl,the
<br />SeCfe!sry rSC8ivsd wtinefl information !in the manner
<br />prescribed m regulatIOns issued by the Secretary)
<br />conCBrfllng a chaoge io metaxpayefs resideflce, if a notice
<br />of such lien is also li!ed in accordaoce with sllOsection tnlll
<br />tlle SratB III which sllch residence is located
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<br />SI R8iIlIind iRatil_,!' ~ - lo,.m.~. pi
<br />any notice-of ftan;"the-terin "'requireit:ffifffing-periOlf'..'meai1s:'~~~'
<br />~Jt~a~.att:;-~;~e~~or~~=t
<br />181the 'one"YBflf'period ending with the expiratiornJf.S-years}-
<br />atmrm. dose or t!1ll pre<:atlng'requi~ refifingperioll:f,ri'
<br />such notice of lien. -
<br />
<br />See, 6325~ Release ofDeh Or'1Jlsl:narge'
<br />Ofl'rQAAt:!y,
<br />le'Rr'_ Of lien. - Subi'ct to sud1 reg....
<br />~l~~. as ~p ~ec_retarv }rl8Y, p~.- the ~,_.~
<br />_. ce",fiC8J!li.9f-ref..~.f '!'Yh.. l!fIjlosedwitfiieip@t.lll
<br />aoy inlernal f!Mlllue laX not later than 30 days after the day on
<br />which.
<br />!1l Uability Satisfied or Unenforceable. The Secretary
<br />fiodslhat tne liability for the amoont asssssed. together-with all
<br />interest in respect thereof, lIas been fully satisfied,_or hes
<br />become legally unenfflrceable; Of
<br />121 Bond Act:epted. + There is furnished to the SacrBtai'rand
<br />accepted bV him a bond that is conditioned Ujl{ln_ the:paymelit of
<br />the amount assessed, together with all inrerest in:resp6ct
<br />thereof, within me time prescribed by lew uncluding',any
<br />extension of such limp], and that is in acrordam:e with' such
<br />requirements relating to terms, conditions. and form of-the bond
<br />ano s\Jrenesthereon, as may be specified oysuch regulations.
<br />
<br />Sec, 6103, Confidentiality and Disclosure
<br />of Relurns and Return Information,
<br />I~ Oisdosure of eenai1 Ilmurns and Return
<br />Information Fur Tax Adminillratiflll Purposaa. -
<br />
<br />121 Disclosure of amount of outstanding Uen, ,If a fliJlice of
<br />lien has been filed pursuant w section 6323tfi, the amount of the
<br />olnstanding obligation secured ily such ~en-ml!y b;e_disclos8d 10
<br />any per_son _who furnishes sati$factory Wfitten. Mente ,that, he
<br />baa:a'_lighl in.the prQpeftY~subi~:,1ti'such liell or int8f1ds to
<br />obtai.flarlghtin-suchp~~. -
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