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<br />Extel'p1s Fl1lIIllntemal R_ Code
<br />See, 6321. lien For Taxes,
<br />
<br />If any person liable to pay any tax negtects or refuses ,
<br />pay the same after demand, the amount (fnduding any intef:
<br />est, .idditional amount, addition to tax. or assessable penal '
<br />
<br />e:~
<br />andriglttsln
<br />In
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<br />See, 6322, Period,Qf, LiIlfJ,
<br />Unless .- date G S)lic;rlCilly'fiied' III ~'Ihe lie.
<br />"- by_6321 sf1~lariseal!l1etJmethe"""""".t
<br />is made and shall continue until the liabdity tw the: amount SO
<br />~ for a j~t against the taxpayer ifl'$l,"lj: out of
<br />such liabilily) is satisf"" .. """""" ...n""""'ble by """'"
<br />nflapsooftime.
<br />
<br />See. 6323. Validity and Priority Against
<br />Certain Persons.
<br />tal ~.. Halders Of Security Inte!Ists,
<br />Methanic's lieaaIs, And JlHIpleftIlien CreditlIrs. '
<br />The Ilea "-bysection 6321 sIiaIlnot be"'''' asaga;nst
<br />any purdwef, IIDIder of a security mterest. mechanic's
<br />1ieDot:. Of judcmeRt iieo mom until nohCe tllffeOf which
<br />mtilIb the requirements of subsecbon (f) bl!> heffI flied by
<br />llleSecrelJrt.
<br />
<br />(b) PIlIIIldion for CenaiR lnteresls E....
<br />Thaa&h Illilice Filed. - F.... 'iIouah -. .. a ''''''
<br />"- by lOt.... 6321 has been "I<d, "",n '''''' "'all nn! he
<br />aIid-
<br />(l) PilcH. fiIitlIllatice; Form. '
<br />(I) Plato f.. filuoii, ' The_. releiled In '" wl>
<br />_(I)shalIbefile!!.
<br />(A) UodllrSlaltLtws..
<br />@ReIII'Illlterty,'lnllle",""<ul-,!"n"'"
<br />"~=-~"s:r~::':~~:s::"~
<br />_llle propIl\y SWjod to!l1e Ilea G .tllOl<d; ,nd
<br />,_~r.-I I'fa\>orly, In the "" of P""'IIOi
<br />. ~;_~... ~ ,n one_
<br />_llleSlalt(..tho_~,"'n!""'_n_laI
<br />lllbd_, as ~ by lho IIws 01 SllCh Stato,
<br />11\ wildt tilt ~ subject to the hen IS SituateD;
<br />..
<br />(8) WillI ClorlOfDislnctIllurt..In !I1enfflCtollheclon
<br />"1Ilt__dl5lnClCllllrttorlho""'ioaldostr.'m
<br />-_'pIOpOiIJ!ubji(tlilllea'I<_, ._!I1e
<br />SlaIo bas .... by law ....- ... 0""" wh<<b ",.... '''''
<br />........... ~(aj; Of
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<br />~Atered a~ Document No:
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<br />'8 <'- 003933
<br />T~.", <.,h;,;.~r"a,'./l'lil.',.r.,/i.'.'~~
<br />'_" '.. Gra~i~p ~ . -=~
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<br />'.'g~~i~;~7~;c~EB~A~rss
<br />o QUtllY.Of HALL )
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<br />(C) With Recorner 01 Oo<<j, Of Th. OiibllfOf COlumbIa'
<br />."""''"1iI'llti!'_'Ofllle_'0flJi!i!ds''tlf'1IIO'_'tlf.0lItI_:
<br />it the propertpubifct to the lien IS situated in the District of
<br />COflimbia,."
<br />(2) SiI..OI P~ Subjoct to u.n. ,for ,p_,,'
<br />jlaragJapn' (l) ,,'" (4). P'''l1<I1Y shall bedeemed~t...
<br />situated.
<br />'"'''~hii~Jfofjn,\b~ .~'f '~~rOJ1Olll,,;\A~ '
<br />.'{BrP"ersor.a1 Property,:. 'In' the case of personal property.
<br />""'whether-taffgibie1'Wintlogibte, at. tllIrmidsJlCe-'Df'_1bec"-"-;
<br />taxpayer ilt tile time the notlce of hen IS fried.
<br />'O<,IlW"""",ui ~ph PUB,tJJa._",. nta,<Oljllll",
<br />-tioft ~ PiJrtnerstllp''SQ~1I be deemfld -to-be t' .a tt-whlCl\.
<br />tne ,)flnelpal (!).l:\'!~';'~ offiee 01 t.'tt b~ness IS located, and
<br />the feSldence of -~caver whose resK!ern.:e is wIthout the
<br />UtUted StateS $hali be deemed to be In ltIe Distnc.t of Columbea.
<br />(3) F(lffft Tfle form and content 01 the notice
<br />reterred to In subsection (a) shall be plescn!;led by the
<br />SecretaI)'. Stith norice shall be valid rmt\lrlthst:'1ding am
<br />otitef f!rovlSJOn at law regardlflg the farm w canten!. tit a
<br />IlOtlCe ot hea
<br />
<br />\iI Refiling Of Notice. For i-'lJrwses ni thil
<br />"""""
<br />
<br />m Generaf Rule. . Uniess notice of lien fS refiled m
<br />the manner pte$tubed in patailaph (2) dUflflg the :eQUlf~
<br />fflfihng ~tJod, sucb flOtice of lien shaH be treated .as filed on
<br />me date- on wh.ICh It ~ tiled.(nl actofdantt with su~tlOO (f) }
<br />~theei:piratl(ml)fStlChrefilin2perioo
<br />
<br />GO Place for ,FiUng. ~ A oobce oj hen felJim
<br />I1brill! tbe ~UlrM. fe6l1Rl~ sb~ 00 !"Hec~ (Illy,
<br />- . tA) 'ff ~ . -
<br />
<br />II) SUdl1li.tt1tt of I!oo ~;. reflreo m fhe fl-ttJr-t tn whICh
<br />tht l)flOt oohce of i~ .,S hIed. arld
<br />(it) In me case of tttl P~. the fact 01 rel1'hi\g i~
<br />enwoo Jl'Id (~ III an lode" to tht extfflt reqlfl!f:'l1 tit
<br />
<br />~: ~4~~, 90 dO;; 0.'.... pi.. \o'll.edal'
<br />
<br />of 1'f~ otttObce- ot lIeR ul'1dM ~apn (A}, rile
<br />SeCletJly r~ wlltbln if!formahoo (m flte manflflf
<br />lXeMberI In ,...,tat..., ""'"" by tilo SeaOlalj)
<br />;).)OQ!:fnml! cfanee ~ the taxpayel:'S tes<<ieflO!'. II-Jl notICe
<br />\ll suc" ken lS ilso ftl(!d in acc.orn;tnce Wltll. sub$ectlOO (f)
<br />\0 tilt State to wtocn !.lJCh restdence 1$ located
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<br />(A) In. ooe-j'W fl'l1Ull ending 3Q day< af!l!rll1eoxpirjtWn
<br />ot6jo8is'aftl!itlli"d8l!.!tM~il1"r.x/.nil
<br />Ibl,lI1e_q>ermd,.i1lIingi"illt:"""",jiiratioo'lifr6
<br />,....afl>rll1e:_i...II1e~(""'uirlll!l1fililI(
<br />period for sucll notice of lien.
<br />
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<br />
<br />S-ee:CS32~""'Re{~~~'QT'tlerfcorf)IStn~""'''
<br />
<br />'.9,,' ,:,Qj,PiW_
<br />Ia} Release (jfiJe'n: ' Subjeel 'I. ',.cj1 regul~
<br />u~s'Uh. Sec(l;l!J).fllilY. prestlJlle" tbtSec!t.iIIl,.$IU ..~
<br />1_.J:ertjfu:ar.M(/l!~~f any INn Imposed wIth ~t L
<br />to any internal revenue ta~ !lot later than 30 days after the day "
<br />011 whlc".
<br />Ii) Liabdity Satisfied or UnenfOlCeable. " The Secretal)'
<br />finds that tne liabltity tor tilt amount assessed, toget!'l!r'with.~
<br />;Ill IIllerest rr; respect thereof, has been fully satIsfied or has
<br />become legally unen!or,.abte: -Of
<br />,(2) Bond Accepted. . There IS fUlnlshed to the $e(;fetaiY
<br />and accepted b~ hIm 11 bond that IS COndl~Oned ~poo .the pay.
<br />men! of the amount aSSfSsea, together' with aU IOterest III re-
<br />$pect thefelJf. within the time prescribed by law (tncludmg any
<br />e-..tenSlUn of weh time), and that IS 1O,8C1____.Jance witll. ~ch
<br />reqmrements reiating 10 terms, conditions, and Illfm of the
<br />bond and suretIeS thereon. as may be sOecified by such regula-
<br />tionS
<br />
<br />See. 6103. Confidentiality and Disclosure
<br />of Returns and Return Information,
<br />,,) Ilistlosure of Certain Returns and Return
<br />lnlomtation FOt Tax Administration Purposes, ,
<br />
<br />(2) Dlsclo'Sure of amm.mt of oo~ing li~. II a nobce
<br />of ileIl .... been hied "",,...t t. """"" .323(,"tilo 4_nl
<br />ol,I"''''l$tandIll&,nbllii!llOn''''ur/ld,by~'lie.m.,lled''''
<br />elosied .m'111Y 'pmon 'who. ttuitishe!- satisfactory wntten
<br />~eft(.e lnat llt tm~t~t;n t~ ~ $U~t tf! s~h
<br />"!nm Gl" ;Mends m oblam a "nght In such prOperty
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