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<br />Excerpts From Internal Rewnue Code
<br />
<br />See. 6321. Lien For Taxes,
<br />If any pemoo hanIe to pay any tax neglects. VI letu!oeS ti)
<br />pay the same atter t1emanci, tile amount illlcludmg any mter-
<br />est iddibonal amount, addlMn to tu, Of a'>5eSSable penalty~
<br />.,tfler with ~_ny_~ ~~ may ~ In ~itio;, theretO>, .
<br />::' :h~I:'~,Q_~~~~I~:tesoeJu=lal~~
<br />tosoch peMn.
<br />
<br />See, 6322, PeriOO at lien,
<br />
<br />Unless lnotbel ~ l$ -.f1lcatJy fr.tl(J by law, tne 1l$1
<br />Imposed by section 6321 shill. at.the tune the as!i!'SSment
<br />IS made and shall continue until the: haI:Htlty klf {he amount so
<br />assessed hx a !udgmeot apmst the taluaJl!~ ~f!smt out ill
<br />such ltability) IS sahshed Of btcome~ lJll~llf()l'tealJle b'.i ft~s.')n
<br />of lapse oj hme
<br />
<br />See. 6323. Validity and Pnonty Against
<br />Certain Perwns.
<br />\0) P1Htbaser's. Holders 01 s.curity Intemls,
<br />Meti1anic's I.ienoIs, And hKltlllOill u." CleditoIs. '
<br />The ben Imposed by sectron S321 ~i !lOt Dr nho 4$ ilil,31Jl':>!:
<br />any p.urcllaseL hokiet of ! 5l!Cilfll} lllltfest. mech!,'w~ s
<br />henor, 01 Judgment 1$ (re.1IIDr ;,/0111 oohtf' !htleof Will::.h
<br />meets the fl!QUlfeftlellts oj ;.ubsect;..Jfl \fi h~ befn !Ii<<! 1:.
<br />the Sel;telary
<br />
<br />fD; Pmtection fGi Certain Interests Even
<br />1bough Notice rlled. t 'ltr. tOOui!l WH{.~ ,:;l it <\'0'''
<br />im~ bJ secttQ.r. 6.311 M:.. N-e" Irten sw~h lltft ',!i!4i '0-1 1:-1'
<br />..Iod.
<br />m PlD For filing Netice; Fom,
<br />'1) PiKe fOt him&..~:n- aQtlQI (.e~n:1.l III ,,,If
<br />sechon ~3) :>hall be hla:l
<br />W lIOO~Slitel.aw':..
<br />\i)l\u4~ \nt!'leu<.eOlle.liPfQ(lti~!o1Cnt
<br />oftitt lIftthln 1M Sb\e \(). lttl twnl)', t)l' ...1(1le! ptt!\~i!
<br />IlsubdMsion),I$de:sitllited b,tbe iavts ot such Stare, if:
<br />>IIIbtcIlUle~:.ubfb,..-rfOm.el<efl(~~lt\!ah:...L<<l(l
<br />W r~ f'rope;t, In t!lf ~d~ '..-1 I~So:ln.!:
<br />twopeny, _ben.. ~ t)f lnblngll:Jloe'. '" 0I\l) ottiCf'
<br />'Mthm ttle :lute iOt the CWl'l!J ,It All€!
<br />$UbdMStOn), J:i ,1~natl!ii t>~ t~ !;t'/lt,'i
<br />III YlI~ll tTlt v;0pel:t)' :.Jt!ttxt to !h€ \Jt,1 .'<;' '~r:u"tb:!
<br />~
<br />UJ) With, Derl Of (bsnlCt U)uft in 1M o.ttiQ' (It t!l{ (~"
<br />of the ilQltul StallS diSlnd coon !i'li" ttle i;;d!C,;,l.; ".5.th:t il]
<br />_.. the ~ wb!ect !oJ I~ 1\ situated. whe!lt"fer t~
<br />Stlte i\as 001 b)' la-., ..1t$iiRltill:! ':!!1i' ot1;;:-.<; ""hli.J: fn~:'t'b jl'->i'
<br />It'Qti~tsO! ~~atfaoh lit}
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<br />(C) With ~~er Of ~s, Of_!ht . ~ ~ _'",",".,._",'~_
<br />!1:1!\e_"'I!!!_Of_.1!>o... . ."..,..
<br />~:::::""rty subject t. tile I~n is situated in iIlrOistIj'f~~: (i'
<br />(1) $itus 01 P_ Si1IIject to lieD.. fu'pu,poses'oL
<br />paragraphS Ilj arn:l (4). /..lfOpef1y. snan- be. Qeemtlhto: be
<br />~tuared
<br />~~~;;ln,.lil<~.I...,.J.P.~,,'(I~,.
<br />(8) Pef5Or.ai P~.-.In'tile case of pas,,' ,'!Operty,
<br />><Mtlle< tangible' '" int>lliible. ,t rl ". ",,-'bUll>
<br />t<J;lpa,:;'f at t~ ,line the flQ.tlceni IIi' led,
<br />fOr purQOSeS,:If {tOifigta!lh {2) (C), tth;..~ oj a corpora-
<br />UOD ~ padnersilllJ--.wit_~ w:be the vface;iJn."ltil:{t
<br />tlte pri~pat executive O-fJ~.of. the bUSiness is located:, aod
<br />!tIt res:dence ot a t!lP3yef---wOOse rewem;e IS without the
<br />llmteC States $hall be deemed 10 be in the Dt)1nct of Columbia
<br />i3) form r~ 101m and l"i.mterrt of the- notice
<br />felfired to In ';llb':ieCtlOl1 (a) sMll be ylescnbOO by the
<br />Se!:retafl SiJCn nottce shaH b~ vahd iloNlthstaoomg any
<br />Gitter OH1WfSIl:m Of i~w f\.'€iHOlflj( the iQ!m Of content 01 (j
<br />'1()H1:e d l,~n.
<br />
<br />Refiling Of Notice. r{)f vUf~ th!1.
<br />
<br />General Rule. . Jn~ n,l{lee Qj hen t~ l~hjOO m
<br />~"" fl'tilflllef prt::>tdltd t!l p,\!agr:)ph !2) Ol.!IHI,g !~ l!?<lUtfed
<br />'''')\Ifj/i. ;::;'tllod :,ucl! nutKe 1)i hen sJu!j be ueatl""J i!c. I'!t'd on
<br /><~ t.:ak 00 ",then It I'). hloetj (rn a(l:-OftlJOC'e Jlf;ln wb'S':J,;{/(h'l it) ;
<br />,tttf thf. <:,~pi:itiOO 01 sudl reMmg ~.efiod
<br />Place for Filing. A fl~tk.'e ~,t ',c>n -ehitil
<br />"..lii1i !ik Jt:qtiHeQ ;;;hIHli pt'!lOQ snail be diectin: Ir.li,
<br />L-'~ .t,
<br /><) ~;j(t; rwtil.:t vi h!:'!'l'~ lr:'hlrtl H' Hit: u1h..t ;;. ....t,f~~
<br />~nt! PhiJl tK.tlt~ 01 ken f;~ f;!ej, i!f;Q
<br />HI !heCiSot'ot real P'OPtlrt}' thi' 1a-..:i \11 It\Mmg i:;
<br />enlt'1l:ld iln(j feu)l'dw. In a111JXie~ to Ule eJ.'f.llt (~I.I;I('<l OJ
<br />~llb~l>QI1 \ f.l i 4;1, aoo
<br />tll ,n~,;) ~4~m'Wmcl\. ~days(ll' Ill{ltt).lnC~ ~ (.!Jle
<br />;)j I tel'*'nt 01 notice Qi ilttl ~I~ SuoPM-lgraptj {At lne
<br />~€W)' ~"'f'Iw.G #>l\nt!ll d1h,.llrn.h\1l1 :,n t~ mMlr~f
<br />C'<ilSl.!Ibel;! '(1 '~Ui3\!(\Il) :~:>ue(I by tM ~relar{~
<br />,:tlll(.eHl1l'i <l: ..::tIMI"~ ili !h~ 'Jlpd~li ~ fl"'>ldfnu~, \i <I il(!l:I(.l!
<br />,;: ~"dl ,'f'n ",,1-':; hIe; .:\ ]cxu,uj,Il(" (fjuh -)<ib~tIOO (1;
<br />'i ihiO_:;1a:i' .1' It,l;>':!'! $U~f: ;e':,liit'rri!-~.~~foo'
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<br />i') Relo!ase Ji'tliii:
<br />.~on.:,_a~tM, ~~~~~ma~
<br />~a~~~~
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<br />00 wtuch^ .:.' .;:. 0-, .~ (, _
<br />!l) l~bmty Satisfied " U...for~ ' The Sectelaty
<br />flOds that tm liabllity for the.amount..ssessed, toa.ether-witb'
<br />~lt mterest in re$peCt theteof, has been fully satisfiai. Of has
<br />bel::ome le&ally IJnenfur~"1ble; or
<br />(2) Bond Accepted. . There is lurp_ to the Sectetary
<br />and .,oceDted by him a band that is COfjditioned upOa .the pay-'
<br />ment of the ~molJnl assessed, togethet with all .in~ in re-
<br />wed tn~', w!!b:m tlte time pfescr~. br I!w {inclUding ill)'
<br />~teQSIOJ1 of such time). aod that is. iR~.actOIdanc-e with 50th
<br />f~u-lremenl~ relatilts tD re;rm, conditiOns.. -and forni of -tile
<br />l.1OOd and S!.l/etlt.S thereon, as may be: Sl)eCirM!d by suCb reavla-
<br />nom
<br />
<br />Sec. 6103. Confidentiality and Disclosure
<br />of Returns and Return Information.
<br />i" Ilistklsure of Certain Returns and Retum
<br />Infom1atioo for Tax AdminislIatioo PIIIJlIS8S. '
<br />
<br />;7) thsdosure 01 amoulit of oU!!ilandiog hen, ' It a notice
<br />ui Il~n has been tiled pursuant ro sectioo 632a(t);Jfte.. ~...,'
<br />:'! tne outstlll\l:hna: obilCalIDfI secured by sudt PeA _4lf d&
<br />c~ ton_,any ~son, w~. tuIP~;)illbsfactOf)' llIJitteo
<br />e'oIidetl\,e Iflat he has: iI light in the -pr~ sublltl to such
<br />lttonOt mteMsttl-(J.bt&iharight lA-slIclrflropert)
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