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<br />Excerpts From Internel Revooue Code
<br />Sec. 6321, Lien For Taxes.
<br />
<br />if !'lilY person !Iabie 1lJ pay any la~ neglects or reiuses to
<br />pay the same aher demand. the amOUn! lincluding any infer
<br />est, additional amount addition 10 tax, or assessable penalty,
<br />logether with any costS that may accrue in addiuon therelol
<br />shall be a lien in favor of the United Slates upon all property
<br />and rights In .properry. '.whether reel Of personal. belonginq
<br />10 slIch person
<br />
<br />Sec. 6322. Period Oi Lien.
<br />
<br />Unless anot~er date is Spll.~~f;8i1y( fixedc by law, ~he li@
<br />ImpnSed ti'fseCtlOn 6321 shall ense at rha time the assessment
<br />IS made and shall col1lmue ufllll the liabtlity forlha amOUn! so
<br />assessed lor a iudgment against the taxpayer arising Dc' ~,
<br />such liablliryl IS satisfied or becornes unenforceable by reaSOIl
<br />of lapse oi time
<br />
<br />Sec. 6323. Validity and Priority Against
<br />Certain Persons.
<br />lal Pwchuer's, Holders Of SeCllrity Interests,
<br />Mechenic's Ueoors, And Judgment Ueo Credi1nrs. -
<br />TI1elienimoosedbysetl1an6321 shaUnOl tie vaiHj as against
<br />purchaser, hDlder oj ii seclJrilV !f1lerest, meChanic's
<br />Of judgmem lien cred!lOr until lllereof which
<br />melllS the requirements o! 2uo<::ectw,i been tjled by
<br />the Secretary
<br />
<br />Ibl Protection For Caneio Interests Even
<br />Though Notice Rled, - 01 a lieo
<br />Imposed hvsectllJr'! 6321 has been sha!1 not De
<br />I/aild.
<br />
<br />In Place For RUng Notice; Form. -
<br />
<br />illP1actl For Fili~g. . ]hs Ilot!te" referred !O ,(1 SliD'
<br />sec!ionl"ishallbefilao.
<br />iA) Und!lCStalllLaws
<br />mReal Property Ir, the case of reai prOOiltly, 1ft one
<br />office withUll!'le SteTe hlf !he county, or other govemmemal
<br />.~ubdivisionl. as aesigrn1tad bv The lilWS of such Snlte, m
<br />whlth the propenyslJbjectto the llal1 is situated; and
<br />iiilPmooaf Property In the case of oersolllll
<br />pro!u!rty, wtullher tangible Elf intangible, 111 Ona office
<br />within the SUite lot- the county. Of other gavemmental
<br />subdivision!, 3S d~gntl,ed by the laws 01 such State,
<br />In whicl1 The oroperty subjecl to the lien ,s s!tuat!lrl;
<br />Dr
<br />rBj Wit!l Clerk OJ OiSHI!:! Court - If' the office ot the ciel!; 01
<br />the UniteU States distnct court lor the j\Jolaai dlStlict In. wr.ich
<br />the pro~eny subjaL1 10 hen:s situated, whenever lhe State has
<br />r'tOt hv law designated one offic!!wt:ithm6etslhereQuiremenls
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<br />olsubparagraphfAJ;or
<br />leI With AeCOl"der Of Deeds Of The District Of Columbia. - In
<br />the office ofllle Recorder of Oeeds of the District of Columbia, if
<br />~~~u~~~rty subjum to Ihtl lIan is situated in tile District of
<br />f2lSitus Of Property Subject To llen. - For purposes of
<br />paragraphs f11 and 14J, property shall be deemed to besitualed.
<br />IAlAeal Property. . In lhe case of real property, al its
<br />physical!oC8tiori;'or
<br />fSI Persona! Praparty. . In the case of personal property,
<br />whether lanGible or inlangible, al the' .';enoo_ol the
<br />l8..<paY2retlheiimathe'1miceoflienlSfilt>
<br />For purpo;:2.~ of peregrr.,..... ''.I) (81, the residence ct e corporation
<br />~ partflflfShi;J sltalLbe :- :~led tlJ be the place arwiIJt:P.-tpe .
<br />priilcijmr"sxacut!ve'office"!f. ihe business is 'located, and the
<br />residence of a taxpeyer whose residence is without the United
<br />Statessltall badeemadto be in tha Oistrictof Columbia.
<br />13l Form. The form and coment 01 the I:Otiee
<br />reterred to in subsection lal snail ba prescribed by tha
<br />Secretary. Such notice shall be valid notwithstanding any
<br />other prOVIsion of jaw regarding the form or conlent of a
<br />notice of lien.
<br />
<br />'gl Refiling Of Notice. - for purposes 01 this
<br />seetlo'1
<br />111 General Rule. - Unless nOllce ot iien IS rafilad 10
<br />the mannef prescribed in pafBgraph m diJrmg the reqUired
<br />refihng penod, su~h notice of lien shall be_treated as filed Oil tha
<br />d8!e on which H is filed !in accOfdllllce wllhsllDsecuon (Il I after
<br />lheexoiralionoisuchrefilingperiod.
<br />i21 Piece For Rling, - A not", 01 lien "tiI,d
<br />dunng the required refl!ingp,ariod shall be effecti_veoniy.
<br />IAlii . ... ,
<br />hi such rlOllca of hen is refiled tn lhe office l/lwhlch the
<br />prior oouce ollian was filed, and
<br />(iilin the caS8 of real propBI1)',tha faCl of refiHnQ is
<br />entered end recorded in en indexlc Ihe aXlem raquir8dby
<br />slios8Clionltll4f;a(ld_,
<br />181 in any c8sF i~ Wnjct!,:.go)~Ys or-rrmr~ -'Pn!!t-t!! !h@ d!!!!!
<br />of a refiling of notice 01 lien under- subparagraph !AI, the
<br />Secretary received wrinen information (in the manner
<br />Drescfloed if1 regulations issued by the Secrelaryl
<br />concermnga change in thet8xpayar's lesidence, if a notice
<br />01 such IIBnis aiso filed m accordance withsubsacrion IfJ in
<br />the Sta!s in which such residence islocaled.
<br />
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<br />Entered as Dccument ,NQ. i!
<br />
<br />G;~nlor~.'. I.
<br />
<br />Grantee .
<br />Numerical z
<br />
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<br />AM'1021 ;:i I'
<br />
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<br />~ any :~~ti!~ 't~~~~r!'::refii~g'~er~~:ns~,t
<br />!AI tha (lne1ear period..Bflding 30 days aft!_U~e.-a~if'Jl1ion
<br />of 6 ye." .fter th, date. of tho assassmentor tho iaxt.mf;'
<br />lB! the one-year period eilding wiltftbe 6xpiratiOO of 6 _years:"-
<br />after tha ,close-of the,'preceding' required refiIing':periO'd: for,:,
<br />sucl1noticeoflien. '
<br />Sec. 6325, ReleaseOfUen otDlsElrargii
<br />. OfProp~I1Y,
<br />!al ReIeue Of I.i&n, - Subj'" 10 .~ r,g""
<br />f=:ae~e~:ca:~a~a~~a:~ ~~~P~-~:a~:i:~
<br />
<br />any Internal f8'!!1'!ue tax -not later than 30 days after the day on
<br />which.
<br />!llliability Satisfied or Unenforcaabla. . The- Secretary
<br />finds that the liabilitY for the amount assessed, together with all
<br />interast in respect thereof. has been fully satisfl9d, or has
<br />baCtlmelegallyunenforceeble;or
<br />121 Bond Accepted. - Thare is furnishad to the Secretary Bnd
<br />accepted by him a bond that is conditioned upon the payment of
<br />the amoum assessed, together with all interest in respect
<br />thereof. within the tima prescribed by law 6ncluding any
<br />extansion 01 such tima}, end-_that is-in eccordance with such
<br />requirements relating to terms, conditions. end form of the bond
<br />ami sureties thereon. as may be specified by such regulations.
<br />
<br />Sec. 6103, Confidentiality and Oisclosure
<br />of Returns and Return Information:
<br />Ikl DiJcIosure of Certain Returns end Return
<br />loIormatio11 For T ex Adminiltmion Pwpuses. -
<br />
<br />W Disclosure of amount of outstanding lien. . !f a notice of
<br />lienhesbeenfiledpursuanttosaction6323lfl,theamountolthe
<br />outSlanding obligBtio~ secured by such lian maY_,be-disclos~dlO
<br />any person who furnishes setisJ~ctory ~ritlen evidence -'thin-,he
<br />. has. a .right irl\)he Pfopeity-:subJllCt:lu/such lIan or intends to
<br />Qbt~n a rightin:s~~h ~~,op~.
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