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<br />Excerpts From Internal Revenue Code
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<br />Sec. 6321. lien For Taxes
<br />
<br />If any person liable to pay any tax neglects QI refus..."S m
<br />pay the same after demand. the amount (includmg any Inter-
<br />est, additional amount. addition to tax. (I{ assessable penalty,
<br />togethel with any costs that may accrue H1 addItion. therem)
<br />shall be <1 lien in favof of tre !JOlted States upon al! property
<br />and rights to property, ",!,hettier- real Qr ;:lffSOflal belonging
<br />to such person.
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<br />See, 6322. Penad Of LIen.
<br />
<br />Unless another date IS. spec1ffcallv fixed by laW the hen
<br />Imposed by section 6321 shall arise at the tune the assessment
<br />IS made and shall contmue until the habJllty lor the amount >;{}
<br />assessed for a judgment agamst the taxpayer ilflSmg out of
<br />Sllch liability) IS :;.atisfied Of becomes unentNceable oy reason
<br />of lapse of time
<br />
<br />Sec. 6323. Validity and PflOflty Against
<br />
<br />Certain Persons.
<br />
<br />('l Purchaser's, Holders 01 Security Interests,
<br />
<br />Methanic's Lienors, And Judgment Lien Creditors. .
<br />
<br />The lien IffiposeO by sectlon 6311 shall nut be V'alid as agamsl
<br />an~ pUlchasef, hOldel ot a 5eCunty !Otelest. methamc's
<br />lieOOf, 01 ludgment liell Cledllof untli notice lhereoi >'ihlch
<br />meets the requirements of sut/sectlOn if} has:Jefn Moo D'y
<br />me Secretary.
<br />
<br />(bi Protection For Certain Interests Even
<br />Though Notice Filed. Even tllOugn notlet' J! ~ Il€n
<br />imposed by sectton 632\ nas been hied suct: lie!) ShaH nul be
<br />vahd.
<br />(1) Plate For Filing Notice; Form, '
<br />lJ) Place FOI FilIng" The noti(:e :elenE'd to .n ,;ut-
<br />sectlon(a)shallbelllea
<br />iAl Undet State Laws
<br />(I) Real Propelt}.. 1[1 the case 01 ft'iO\ pfO!)erty, ;[llllle-
<br />office Within the ~'tale iOf lhe county, c' otnef govemment
<br />al subdivision), as designated b) the laws of '>uch State, III
<br />which the PlopeltJ subject to the lien 15 "ttualed, Mid
<br />(II) Personal PrQJleft). in tilt t:ase l'l (}e;sunai
<br />property, whether tangible or tnlang.lble, ln one (lHrtt"
<br />wlthm the State \()f the county. ()! vtner goywlInentili
<br />SUbdIYIS!OO). as oesijtnated by the ia,^~ Jl >uth ~late
<br />,0 whICb Ihe Uiopefty ~Ola;! tu tfle ':ell '> :.'llldlMl
<br />or
<br />\8) WrtIl Clefk Of OtWlCt eGun. In the olhCt ,-11 tt.e [leik
<br />01 the United States ,hstnct CO:.lrt f(lf Ille ludlCla! dlstlll.:!. ';;
<br />which the property wbiect to lien is Situated, whene'fel the
<br />State has not b) taw deSIgnated J!lc iJlhct ""hl.:n meers the
<br />requirements of subparagraph .ai. :);
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<br />Entered as Document No.
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<br />iq With Recorder Of Deeds Of The, OiStric1 Of Columbia.
<br />In the office"'nf the Recorder llf'O!!!!l:s'm'1f!e'Oist!ictnfTdmnbit
<br />II the property subject to the lien IS situated JO the District of
<br />Cotumbla.
<br />(2) SitllS Of Property Subject tn Uen. for.' purposes oj
<br />paragraphs (l) and (4), property shall. be" deemed to be
<br />situated
<br /><N..Real Property, In the case (If w' ....ro?'.. ,It Its.
<br />physical !OCiltic41; or .
<br />(B~ Persor;al P;c~'I"i:;. - In the C~~. '" ;JemnaJ property,
<br />whether tailglble oc. ir.tangJble. at the, residence of the:-
<br />taxpayer at the time the notlce ot hen t:ifiled.
<br />for purposes at paragraph (2) (B), the reSIdence at a corpora.
<br />tiQn or partnership sbaU Pe (leemed ttl be the plaf.~ .at wAich
<br />the pflncipal executive office of the business 1$ locat!d, and'
<br />the residence 01 a taxpayer whose residence IS Without the
<br />Unfted States sh~ll be deemed to be ;n the Distucl of Columbia.
<br />(31 form The form and content at the notice
<br />referred to In subsecnon \d) si];:lI be prescnbed br tile
<br />Secretaf}'. Such notIce shall be 1ahd notwlthsmndmg an~
<br />(,ther proVIsion' ,1i law .egardlf1~ the form or ((Intent of 3
<br />not:ceol'll:ll
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<br />84 -0 0 4 6;3 1
<br />Grantor ' )
<br />'Gtantee k:'
<br />Numerical ~
<br />STATE OF NEBRAS.KA)
<br />COliNTY OF HM,L' ) 55
<br />
<br />. Pi. ..~
<br />5, All 9,,56
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<br />REG: OFOEEOS
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<br />sec.fi325:'Rewase'.CII'r:ie\isU7"fji~.~
<br />
<br />",c', .... '.Qf,Rr9~/.f
<br />
<br />I') Release 01 Lien, ' Subject to suclI:regu,,"
<br />tlUllS <is the Secreiiiri.maJ Piescii~, ~ s?c~_j,tNl:l!.._._
<br />."I~1t8 a certificate ~tv~lease'-otany lie, imposed withi~
<br />to any i:lternal revenue tax nOt laterthan 30 days after'1he ddf
<br />on which-
<br />(l) Liahility Satisfied Qr Unenforceable. ' The ,SecretafY
<br />lmas that the lIability for the amount assessed, together with'
<br />alt wterest in respect thereof, has been fully satisfied Of has
<br />GecomeiegaJlyunentOfceable; 01
<br />i21 Bond Accepted. There is furnished to the Secretary
<br />and accepted b~ him a bond that is conditioned upon the pay-
<br />ment nJ the amDuni <lssessed, together ~!th aU interest in re.
<br />~pect thereof. within the time prescribed by law (including any
<br />f::v.tenslOll of such time), and that is in accordance with such
<br />reqUlrem~nts relating to terms, conditions, and form of the
<br />tlond and sureties theleon, JS mat be specified by sucb rei\lla.
<br />lions
<br />
<br />;,g) Refiling Of Notice. For pUlpeseS iJl iht5
<br />'-et~tlt!fl
<br />
<br />General Rule. . Unless notl~e Dj 11{!fl .S reltled 10
<br />:oe manner prescflbed Ifl p,l1agraptl (2) durmg :tlp lequlred
<br />'f'flhng perIod, such notice I?f lien shall be t;ea!e<l as Illed 0'1
<br />tn..dale on which It IS hIed UIl accofl.1am;ewlth subSCCllOnif))
<br />~ftef t~e e~plfalion 01 slIch relilinR pefloo
<br />
<br />.2) Place For Filing. A notIce 01 Ilt'fl leltled
<br />ourlflg ltle requueo rellllng pe/loo "Mil tie €Hettm~ only
<br />(A) If
<br />I) ju\,:tl lIohtl: \lj hen IS fEllle(! Hl the ufhce HI which
<br />:ht PliO! nollCt'! 01 hen Wd5 filed, .:1M
<br />(111 1rl tile case 01 real pnJl)erty. the lact oi retlllng IS
<br />..n[PHxl antI recordea In dO Ifldex to the 1-:).le;'1! reQlwl~d b,
<br />~UbJ&tIOfl 11)(4); and
<br />,8) III dlly case in ...hlCh, 90 days or nl{lf~ prior.trt tile (lat~
<br />ot II rehhng 01 wltee oj lletl unde, subparal!.fapl1 (A), the
<br />:::.eoelill) :ecel~ed wlltlen mfOlmatloll 1,10 the mannel
<br />;::lffscnblj 111 regulations IS.$UOO b} tile Secfetal)'l
<br />l.ClII!,.tlllhlg, d ...h4ngt ,ft (ht' id~J.ld~el'~ 1t:~ltiI:H...t. ,i il f!\Jt,(t
<br />,;! ~U(n lie.. IS al$(llded in JC(OltJance wllh ~Ub~:tIC', If)
<br />'1 the S:ete Ir. which ~Udl leSloenct' !~, io.:<llec .
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<br />See, 6103. Confidentiality and Disclosure
<br />of Returns and Return information.
<br />(~ Disclosure 01 Cerlain Returns and Return
<br />Inlormatioo For Tax Administration Purposes.'
<br />
<br />(2) Disclosure of amount of outstanding lien, . If a notICe
<br />oj Ilel\ has &eeA flied \)llfSu8nt to sectioo 63--23(f,,- the-am€lUfll:
<br />ol the outstandmg obligahon secured by SUCh lien l'IiaY t)e.'c:fi&-'"
<br />dosed to any person ~ho: fUfn~. sallsfactory written
<br />~yidence that he has a rJ~ht 111 the property SllD}eCt to sucn
<br />l'en Of intends, ta obtain '3 fight -ill sucb prof>drty.
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