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<br />Excerpts From liitemal Revenue Code
<br />
<br />See,6321. Lien For Taxes,
<br />
<br />If any person liable to pay any tax neglects Of refuses to
<br />pay the same after demand, the amount (includmg any Iflter-
<br />est, additional amount. addition to tax, or assessable pef!:.llty,
<br />together with 1tfly costs that may accrue 1ll addition Iherero)
<br />shall be a lien in faVOf .ot the. Umted States upon all propem
<br />and rights to property, whether real"or personal. belonging
<br />to:;UC"pe~jj
<br />
<br />See, 6322, Period Of Lien,
<br />
<br />Unless another date IS speClficaliy fixed oy law, the Hen
<br />Imposed by secbon 632! shall arise at the.tlO1e the assessment
<br />is made and shall continue until the liability for the amount so
<br />assessed lor a ludgment agamst the ta){pa~'er <lflsmg out of
<br />such liability) is :><Itisfled or bffomes unenfl'!ceable by feasor
<br />of iapse ot time
<br />
<br />See, 6323, Validity and Priority Agalnsi
<br />
<br />Certain Persons.
<br />
<br />(') Purchaser's, Holders Of Security Interests,
<br />
<br />Mechanic's lienors, And Judgmenllien Creditors. .
<br />
<br />The hen Imposed by sectIOn 6321 shall not be vahd as against
<br />allY purchaser, h(llder 01 i! 5eCU!lty Interest mechamc"s
<br />lienor. or lud2ment hen creditor untIl notIce thereof whICh
<br />meets the' reQUirements of SUt!secbC'il (f) has beer!" hied hI'
<br />Ijte $ec.leti!11
<br />
<br />(b) Protection FO! Certain Interests Even
<br />Though Notice Filed. . hen iilollgh notice ot a hel!
<br />Imposed by sechc-n 6311 has been hied $u::h hell shall not li~
<br />'l;!lid.
<br />
<br />(~ Place For Fiflng Nolite; Form, .
<br />
<br />to Place For FIling_ . The ilOlitt ~ftfrev to ~!\ :.llll
<br />section (a} snail tie hl€d
<br />(A) UMer State laws
<br />(I) Real Property. . In the case ot leal property 10 one
<br />Qttlte withm the Stale (Of the county. 01 other goVt'Iflment
<br />al subdivision), as designated by the laws 01 such State, If)
<br />whICh the property subjeCt to the hen IS 51Iuatt.'d, and
<br />
<br />(it) Personal Property In the ~ase of oersonaJ
<br />property, whether tangttfe or ,"tangible, 10 one oftlce
<br />withHl the State WI' the count)_ Of other llO'lf!Hlmentai
<br />SUbdl'tISlOO). as designated b~ the laYl'S of such Staff
<br />if! WhiCh the propert'j S<lDlect 10 the hen I, s'tuatf'C
<br />~
<br />(fjJ With Cleft.. ot Dlstnct Court In the office of tne ciel;.,
<br />01 the Umted States t:llstnct COJrt 101 the ju:jlclai chstllct If,
<br />which the property subject ~o iien is sltuated_ whenever the
<br />State has l10t by law de5.lgnated 0'11:' oif:c€ which IDeets to",
<br />requirements of subparagraph \a), Of
<br />
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<br />Entered as Document N0,
<br />
<br />84 ~r~t?r~
<br />
<br />Giantee ' F
<br />Numerical ;{[A
<br />STATE OF NEBRASJZA) S,S, c" I
<br />COUNTYI1FHAlL .,)" .
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<br />{f,j With Rff,Qrg~r 01 Dmis Of The Distr.ct Of Columbia.-
<br />In tl1e offiteof tile RiaJnj" of Deeds of lI'flJistnCl of CoIumtila: .
<br />If the property subject to the lien is situated In the District of
<br />{;oIumbia.
<br />(2) Situs Of Property Subject In Uen. . Fe ~1'poseS a!
<br />paragraphs (l) and (4) property shall ~:! <:IF'" 1i _ tll be
<br />~!tuated
<br />iAl Real, PfOf...:ri~. if! the Vi .. r~,!. pro~, at its
<br />pPysical-locdbon: Gf
<br />{B) Personal Property. - In the ease of personal property,
<br />whi'ther t3ngibte or intan!!:ible. at the residence oUhe
<br />taxpayer a1 the time the notice of lien IS hIed
<br />For purposes 01 paragraph (2) (B), the reSidence 01 a corpora--
<br />tion Of oaitnership.sball be deemed -to be the place ~itwhfch
<br />th~ pUl,lClpal executive ..office_ oL t~e business I,S located, and
<br />the residence of a tallpayer'ffliose- resIdence IS without the
<br />United Slales shall be deemed to bs> lfl the District of Columblil.
<br />i3} form The form and content 01 the flollce
<br />;elerred to if! subsecnon (J) shaH be pre:>erlbed by lhe
<br />Secretal'i Slict) nonce )oail be valid Clor....'1thstandmg ;lflY
<br />other pro~lsion of law legardlllg the form Of CClnten1 oj a
<br />not:ceo!her.
<br />
<br />'g) Hefiling Of Notice. . FQf ptHV{lse~ ['d Hw;
<br />'>eclIO!1
<br />
<br />; 1 General Rule. . Unless nouce o! lien :s rfllled lfl
<br />the manner preScribed In paragraph (2) diJnng thf' req'JlfeG
<br />rehlmg period, such noi1ce of lien shall be lleate<l as flied 0:1
<br />!h~ d~te (lfl lti!hwh it IS filM (10 accOIdance w.ih Subst'CtlOIl (f) :1
<br />alter the i'~pilation of such lafiling period.
<br />
<br />Place For _ Filing. A IlOhce of lien re!lled
<br />dunng iQe I't'Qulrea lehlmg peflod shall be ffftec;h'r~ only.
<br />W if .
<br />such notice of Iteil IS t~flled In the ollie!! III whrch
<br />'Pi' PIlOI notice oj hen was II!ed, dnd
<br />{nl In the rase 01 re~1 property, the tact ot rehling IS
<br />"nlered and reeo/ded In ~ll mdex to the exle~t reQulled b~
<br />$llOlecIIOn(f){4}: 1M " .'
<br />IB) Hl any case irlwhich. 9Uaays or mOle priOr to-the date
<br />01 a !ellhng 01 notice of lien uooer subp8l'itgraph {AI, the
<br />~fetal)' rf'celved I'rlltten mlorrnatloll (lit the manne!
<br />prescnbl,J In regulaIlons lssuea by the ::>ew:tal1)
<br />'~Qncernlilg a cflange In The ta~payer's reSidence, It a notlCe
<br />Jl5llCf1 Ilel1lsdl50!ilecilnJccOloan(ewlthsllb~tIC'j(n
<br />the State III ....~Hch 5l,ith Ii:'SIOenCe IS IGLaTed
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<br />(b) t'" .-." period' endiilgWlilb; tl1e,,,,jli!3tioli\of:1j
<br />,.... alterlhe,cIose'ot.ihe'jlfeCeding,,~.etiIiBg
<br />periOcl for such notice of lien.
<br />
<br />
<br />(,) Reiease
<br />tions as . _ ._-,~
<br />""'. with~J.
<br />to any mtemal revlflue tax no after ~e;~~ ~
<br />on which. l.\.- !.~U.'1..
<br />(1) liability Satisfied Of Unenf~ble. . The Secretafy
<br />iinds that the liability for the amount Bssessed, tDgether with.
<br />aU interest in respect thereoi, has bet!1 iully satisfied or has
<br />become legally unenforceable; Of
<br />(2) Bond 'Accepted. There is furnished to the Secretafy
<br />ana accepte<1 by him a bond that is conditioned upon the pay-
<br />ment of the amount assessed, togethe~ with all interest in re-
<br />spect thereuf, within the time prescrib<<1 by law (including any
<br />extension of such time). and that is in accordance with such
<br />requlIements relating to terms. conditions. and form of the
<br />bond and sureties thereon, as may be specified by such regula-
<br />tions
<br />
<br />Sec. 6103. Confideiitialitj and Disclosure
<br />of Returns and Return .Information,
<br />(~ Disclosure of Certain Returns and Return
<br />InfO!mation For Tax Administration Purposes. .
<br />
<br />(2) DlsclosuJe of amount 01 outstanding lten. . If a notice
<br />01 lie!! has beeI'! iiled pUfSuant to section 6323(f), tile amouat
<br />of the outstaoomg obligatIOn sec!Jr~ by suCh lien may be d&.-~
<br />dosed '10. any,'_pmson.. whQ' fUfai~.>satlsfattCKY written
<br />~~iQe~ce toat he ha~-ll: ngt\.t In ttJe pr~ subject.to such
<br />l'en or mtends to "ctilaiii a right in suet\ ProPertY.
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