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<br />ExterplS From Internal Revenue Code
<br />Sec. 6321. Lien ~or Taxes
<br />
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<br />QrrarUsflsto
<br />IlIler
<br />penalty,
<br />theretol
<br />propeny
<br />t.eloflging
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<br />Sec. 6322. PerIOd Of Lien.
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<br />SSG, 6323. Validity !ind Priority Agalllst
<br />Certain Persons.
<br />Purchaser's, Holders Of Security Inlerll3ls,
<br />Mechanic's lianors, And judgmlll1l lien Credilor~ -
<br />rim t:r ...aha as 8~a!l1st
<br />"1,1,e:;1
<br />er)I!GI '-!!Ice "Nhie."
<br />"HS"tel!n
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<br />i.' Protecllon For Certain Imerll3ls Even
<br />Though Notice Filed, -
<br />,:nOQse!1 tly c~Jll ~~s reel.
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<br />'I' Place for filing NoIic~ form, -
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<br />'.J1;;_liOiIC8jij!\lriet!"
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<br />ef subparagraph tAi; or
<br />(el Wt1h Recorder 01 Deeds Of The District' OrColombie-. . In
<br />lhe office of the Rp.(:oroor of Deeds 01 the District 01 Columbia, if
<br />the property slIbjecr In IMe lien is Sltuatad in Ihe District of
<br />Columbia
<br />l21Siws Of Propeny Subject To lien. For 'purposes of
<br />(J<lfagrapos I1J and 14l. propertvshall be deemed to besituated-
<br />[AI Real Property._ In the case of reat property, a~ hs
<br />phvsicatt0c81ion;Of
<br />IBl'Personal Property. . In the case of p- ---;l1al property,
<br />whether langible OL I.~rangible, al lhe I ..lC8 ot--the
<br />taXp<iyer81metim..'~' notice of tien is-filed.
<br />ForpulPoseso!paragrr:. /1 l(jl. the residence of a col'poration
<br />or partnership shall - be. de(1-med 10 be the p:ace.rak.~hjch ~~e
<br />(Jrmcipal-executiv.e office_ol the business is located. and the
<br />residence of a !axpaygrwhose'residence iSWllhout tha United
<br />SI3Wsshellhedeefflltt1.!obaillJht:iOiStrictofColumbia.
<br />(31 Form The form aild _ cOn!am of Ihe notice
<br />referrad m sLmClion lal shall be prescnbed by the
<br />S~crel\lrY. OO!lCll shall.. be valid nmwilhstanding any
<br />other of law regarding the form 01 content of a
<br />
<br />,91 Refiling Of Notice. - 'Of flu/poses of rhls
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<br />General Rule. - UflIliSS nOllce oj hen IS rshled In
<br />!"l!llllei prescnoc(j I~ oHfagr'dlJh 121 dllfll1g !ne reQUIred
<br />PBflOd,$uchoDllceofiienshiJllbslrealedas!lledofithe
<br />-]::JIIl Wh!Ctlli Isfltedimaccordancewnhsuhsf:cllonWlatmr
<br />6Xrllf1H101lIJfsuchreh!mgperiod
<br />Place For Filing. - A nOiice Ul hen refliea
<br />dDHllgrr.afHllIlred iefilmgj'Jef:odshail 00 efteclIV8llniX
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<br />i$f;;;iiledlnlnell!!iwli!whIChlhe
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<br />as Document No,
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<br />Sec. . 6325:'R.eIealle OfUB'ii(jtlli'[C~~"filli<
<br />, Of: PropJllitY,
<br />lal ReleP-a Of Uen,- SubjBCtro suthc09uJa-
<br />TioltS as th~ Secretary; fllay, ~eScribe; lhe_, Secfe~ry.::, ~
<br />issufl-s certlfi~~ D_t release of anyJien imposed with,_tesp&f:t,tD
<br />all~ internal revenue ~x' n~ la_ter_ f!lan 30 days after ~e ,oay,~
<br />whIch ,- _ _ - :_ ~ ~'_ "_
<br />il) Liability -Sa~, VI4JlJ8nfurcaable. The \S"ttary
<br />iinds that_ the 1i3lJi!lty ,for; tbe ampurt assessed, togelher.-witb:aD
<br />interest 10 respect ther~t nas tieen fully satisfied, 'l:lr'~~
<br />become legally uneinft)l'cu8ble;ilr~.'! _~ ";:: (t
<br />121 Bond Accepted. . ,There is .furnished to the SecretB(y{and
<br />accepted by hjmll~bond1hatis oonditioned upon thepayirieiit of
<br />Ihe amount assessed, together with aU interest in respect
<br />thereof, within the time prescribed by law tinduding any
<br />t!xlension of such time!. IInd that is in 8CCtlrdance with _such
<br />reQuirements relating 10 lerms, CIlflditions, and form of Ihe bond
<br />and sureties thereon, as may l:le specified by such regulations.
<br />
<br />Sec. 6103. Confidentiality and Disclosure
<br />of Relurns and Return Information.
<br />!kl OiscllJSllle of Certain Re\IIffII end Re\IIrn
<br />Information For Tax Administratit1n Purposes. -.
<br />
<br />IZlOlsclosure of amount oj outstanding hen.' If II notice of
<br />iJenhasbeen flledoursUII0IIosettion6323!fi,theamountoflhe
<br />IJl1lslanriingobligauon sectlredb'l'suchlienmllyb_edisc!osed to
<br />any person WhQ f!Jrnishes,~lisfactory_ wrinen.evidence th~t he
<br />has -II ughl IE! lhe pfOlH!ftV subject 10 -such hen or intenDS 10
<br />obtll_lnafighltnsucpprOpe,rt'{.
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