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<br />Excerp18 From Imemal Revenue Code
<br />
<br />Sec. 632'1. Lien For Taxes.
<br />
<br />If any person liable to p3yany taxIlalJ1ecls or refuses 10
<br />pel' the same aher demand, the amounr !including any Inter-
<br />est, additional amount, addition to ra~. or assassabie penalty,
<br />together with any costs that may ilCCtlla If1 addition theratoJ
<br />shall be a lien in favor of the ,Unlt.ed States upon all property
<br />and rights 10' property; whether real or oersonal, belonging
<br />!osucnpers()fl.
<br />
<br />Sec, 6322, Period Of Lien.
<br />
<br />Unless anmher date is ,spacificallv:.4i;etf by law, rhs::JiSfr
<br />imposed by section 5321 shall 8~e at the time the assessment
<br />ismede and shall continuo until tne"fiabilitytor the am, "r'""J-
<br />assessediorajudgrnenlagBlnstlhetaxpayaransingollt of
<br />such liability} is satISfied I)[ becomes unenforceable by reason
<br />af lapse o/1Ime.
<br />
<br />Sec. 6323. Validity and Priority Against
<br />
<br />Certain Persons.
<br />
<br />laJ Purchaser's, HoldlllS Of Security Imerastl,
<br />
<br />Mechanic's lienor3, And Judgmllllt lien Creditors. -
<br />
<br />The lien impOS8{J by section 6321 shall flat be valid as agams!
<br />any purchaser, holder of ij securiry interest. mechamc's
<br />lienor, or ludgment hen creditor b,;ul notice thereof which
<br />meets Ine requirements of ~'Jbseclion If! has been filed by
<br />theSecre!llry.
<br />
<br />[01 Protection For Certain Imerests Ewn
<br />
<br />Though Notice Filed. - EI., ""lOg" a ii'n
<br />imposed by section 63Z1 has b~en filed, such not be
<br />.."lid
<br />
<br />If I Place For Fding Notice; Form, -
<br />
<br />!l1P!ace For F.ling.-,The notice.,relerred to If! suo.
<br />secnon icJ shall be filed
<br />tAl Under State Laws,
<br />HIResl Property. In the case of rsal property, in one
<br />office withm the Stale lor the coumy, or other governmemel
<br />subdivisionl, as deSignated bV tha Jaws of such Staie, l1'l
<br />whichlheproperrysubjecttomeJlenissltusted;snd
<br />iiilpgrsonal Propeil'f in the cast! of pijrsoJ1al
<br />property, whether langible Of intangible, I!l one oHice
<br />within the St8t!! lor the county, or olhel governmentel
<br />subdivision), as designlllao by Ihe iaws of such Slate,
<br />in which the property suhJact to the iien IS situated;
<br />or
<br />lBJWithCterk OfOistrictCourt-lnlhe cftJceGf the clerk of
<br />the Uniled States district coun for the JUdicial dIStrict in which
<br />the propeny subject 10 lien is ~.lfUBtlld, whenever the StaiB has
<br />not bv law IlIl~iQllRl1!(i nn!,! nffi"/! ..,.hi!'::h n\/?,?::" '~lt r'1~'!;rr'''''~''l_:-
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<br />Entered as Document No,
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<br />00367<0 Granlllr 0 -. I
<br />Grantee R' .. '/
<br />N~merica'-- l
<br />1_2_3_4_ I""
<br />F NEBRASKA) 55 I 1;0.
<br />Of HALL ) ~II >
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<br />At! 10 21 f
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<br />
<br />P. G: OF DEEDS
<br />
<br />[JfsuhparagraphiAJ;Dr . "_
<br />ICIWith Recorder Of Deeds Of The Disrrict Of Columbia. .,In-.
<br />lhl! oHicq of the Recorder DfOeeasoflhc DiSTrict cf Columbia. il
<br />the property subjecl to the lien is situated in the District of
<br />Columbia,
<br />(2) Situs Of Propelty Suhject To Uen. . For purposes of
<br />paragraphs llJ and 14l,propertyshaJl be deemed to be siluated-
<br />!AI Aeal Prop.eny. In the case of real property, at its
<br />physica!tOC8tlOn;or
<br />leI Personal Property; . In the case of ,.-"sonal property,
<br />whe:her t<lngible o( intangible. at tht ..dllncs of the
<br />la)l~'Sver at the ii,f:r '''a notice of lian is fiied.
<br />For purpos(JS (If paree.' 12) 1St !ha rasidencs 01 a corporation
<br />or jJannarship $aH:bJl,-deem.ad.l1J' be the pls_C&,.8t which _tha _
<br />Jirincipal".axecutilie"officir of the btisiness is fOcflled,-'and-thlf
<br />(ssidenoo of a ta'xp.ayer woos!! rmtdente is Wftholll the Unfteri
<br />States shell be deemed to be in the District of Columbia,
<br />i3) Form. The form and coment of the notice
<br />referred to in subsection lal !i1ell be prescribed by tha
<br />Secretery. Such notice shall be valid nllt~-vilhstanding any
<br />orher provision 01 lew regardmg the form or content of a
<br />r,mice of lien
<br />
<br />Refilil1Jl Of Notice, - far purposes of rhis
<br />
<br />: 11 General Rule. - Unless notice of lien is fefiled in
<br />lhe f1181lner prescrlbedm paragraph 12) during1he reqUIred
<br />refihngperiod,SllChnollceoffienshaU be treated as file-d on the
<br />date on which It is liladlinaccordancewfthsubsectionlfl I after
<br />lhe expiration of such refihng period.
<br />i21 Place For Rling, - A notice of lien renled
<br />dUflOglheleQUlredrefilingperiods.haJlheeffe~jveon!y
<br />.1"1 If
<br />!ilslJcn notice of lien is rafiled in rheofficeinwhlchthe
<br />prior no!!ce of Jien was filed. and
<br />Hilln the case of fE:al property, lhe fact of rtlfiling is
<br />antered and recordad inan indaxtcthe aKlentreQuired by
<br />subsBction lfl.!41;8n~: , -: l_
<br />IB) in BnV case in Which; 90 days armors ~rio'r to the date
<br />OfB refilingof nolice of lien under subparagraph lAI,the
<br />SecretaI)' receivsd wrinen information fin the manner
<br />prescribed in reguletions issued by the Secretaryl
<br />concarnlllgacnangeintheHlxpayer'sresldllnce,ifanollce
<br />oisuch iiell is also filad in accurdance with subseclion Win
<br />the Slals m which such r8S1dence is loc8led.
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<br />13/ . RBlpIiiBd 'RBfi!ihj ~'> - ..f~.. ~e ."!l!~,,~(
<br />any notice of lien; thnerm ""reQoited refiflllg perinrr~[I!lI:aIl$"~,
<br />!AI- the one-year perrod ending, 30 ~vs.after tl]Jl expirmion':>'
<br />of 6 years -aftar 'the date of the assessment' of the tax, and~-
<br />181 the one-year period em:lingwith, the expirati0l1'Of 6':yec!FS'.:
<br />alter the cIosa of-tha:pret:edinQ,reqtJired refiing p9riod fO('1
<br />such naiice of fioo.
<br />
<br />Sec. 6325. Release Of lien' Or Disl:llarge
<br />Of ~rQParty.
<br />lef R~ Of, lien. - Sub/.ct to su!'h regu.,
<br />tio~ as the Secretary ~ay, '.IJI'escribe. _the. Satrewy_ :_sha.1l
<br />, i~& a c:erilii~e:_?fJ'e1f!8H of !nv._1i8tl imposed witht~ to
<br />'any rmernal revenu,e .18uim 18~ than 30 days after .tq~"ijv On
<br />whIch. ' -.
<br />(1) liability Satisfied or Unenforteab/e. . The- Secretary
<br />finds that the liability lor the amount 8ssesssd, together, with ell
<br />interest in respect thereof, has, been fully setisfied orhss
<br />becumalegallyunenforceable;or
<br />l21 Bond Accepted. . There is furnished to the Sacmary end
<br />accepted by him a bond that is conditioned upon the p8lflT1Mtof
<br />the amount assessed, together with all interest in respect
<br />thereof, within the time prescribed by law (including _any
<br />axtension of such timel, and that is in accordance with such
<br />requiremems releling to terms,condirions. end forin ofths bond
<br />and sureties thereon, as may be SIIecified by such regulations.
<br />
<br />Sec, 6103. Confidentiality and Disclosure
<br />of Returns and Return Information.
<br />1,1 DischJsure of Certain Returns eod Return
<br />loformetion For T ex Administration I'urpoa. -
<br />
<br />f21Disclosure of amount of outstanding lien. -If a n~lice 01
<br />lien has bean filed pursuant 10 saction 6323lfl,the amolint of the
<br />outstanding ob~gation. seemed by &lIch lilln may be,~isd~d to
<br />any parson who furnIShes, satisfactory ,written evKianca,th8t-he
<br />nes.:B righUnJha prapaitvdubjec1:llvsuch liBn or imends to
<br />'. ob~ine-rjghtillsp~prq~. <~
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