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<br />Excerpts From Internal Revenue Code
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<br />Sec, 632 L lien ForT axes,
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<br />!f any person hable to pay an) la~ neglects Of reJuses to
<br />pay the same after demand. the amount {including any !flIer-
<br />est. additional amount. aadlt!on to tax, or assessable penalty,
<br />together with any costs that ma)' accrue In addItIOn there;:o)
<br />shal! be 3 lien m !aVO! of- tile United States l:pOr. all ~Jropertj
<br />and rights to property, whether rear or llerS{lI1al beionging
<br />to such person
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<br />Sec, 6322. Penod Of Lien
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<br />Unless another date IS spetltu:a!11'liXed by law. the hen
<br />Imposed by sectIon 6321 shall aflse at the time the assessment
<br />IS. maGe ana shall conhnue t1ntit the' liability fO! (he .amount-S(}
<br />assessed for a juGgment agaiast the-ta;xpayer aflsiflg out .of
<br />such llal:Hf1ty) IS satlshea ffi beCQme~ unenforceable lr~ r..ason
<br />ot lapse of lime
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<br />Sec, 6323. Validity and Pnont'! Against
<br />Certain Persons.
<br />,'J Purthaser's, Holder.; Of Security Interests.
<br />Mechanic's lienors, And Judgment lien Crt!ditoo. '
<br />The hen Imposed by section 6321 shaH not be .alld as agamsl
<br />any purchaser, holder ot a secUrity .r;t;:-ie51. :nochamc ~
<br />hellOl. or ludgment hen Cfel:lItor :.Jl1t:~ tl1ereof ....Il;ch
<br />meets the requtremel1ts ej ,>uustet!!,)!""! PJ~ !)ef'fl filer 11'1
<br />me Seen::t,,!)
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<br />,bl Prolettioo For Certain Interests Even
<br />Though Notice Filed. ~ non t\')U!lh 0ollCl' .i " Pt,"fJ
<br />,mposed b'fsectlon6311 t!aSDeef1I:led. :'U(11 i,en,t1a!l Ill)l tot'
<br />'l3itd
<br />m Plate For Filing Notice; Form, '
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<br />\1; Place hr. f,lIng. The jl,ltlce 't'!effoo liJ
<br />sectlQIl \a) ~ha:j be ideo
<br />(,0\) und~ State L~i'ls
<br />(~i Real PrO(left). 111 the .-a5e (.ll rea, PiUjklt) ,,. ~lle
<br />()1t1Ce 'ftlthm the St.'tte \Of ifu: COulll). (.Jj .;otht!r ~l"IWeffll1~fll
<br />ill SUbdNtSKlll). as designaied by t~ l"ws 01 sUl.h S,ate, :~
<br />lIltuc.h tile ~ty ~~t 10 the 111'0 IS ~tuitlt'd, all<l
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<br />ill) f-'ersondl i'rope.1) >I; tht ,J..'.t' _" vt'lS(lna.
<br />prooetty wnetMr hngtbte (II !/1~ftgrble, 1<1 {lne r}tt!Cf
<br />~11hH'l lhe Slat.. iOl" the J; ~1!~(
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<br />~~~:~~ni~/~:~:~~J'ed " .'~
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<br />fIb "fIU' C~k Of [lISli}(! Wllf!
<br />of t!'le Umtt\i State:; jiStHct
<br />'Nhltn the prooefty suo,ect fo
<br />Stare nas rom b) ialll ,1e~in.n('IJ (
<br />1'eQ..lle,ntl1tsof <;ubiljr~'aDj,;!.
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<br />'1 :ll!:' ol!'ce af tnI' l:er~
<br />IV! the I:JC.(lill :::lslHd.'
<br />!$$.tuatfd ..tl.oOf".i'i!O",
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<br />'t' ,'1:1(10 ...~n:' 'it'Tl, :n~
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<br />g, I' Grantee J
<br />5"] Numerical ~
<br />CDS~ATE OF NE8PtlSKA),S6
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<br />IGi Wlt~ Recorder Of Deeds Of The D!5t~i.ct LM:.~umbia:l _. .. (3hfteauirejl RefiliDl'}P,eriod. .
<br />IfIIf1e <Jffice ollf1eR-.r ollJee:ls ollf1e !If;frictillOllumbii', ',il'riiUllci'riI'lIelf,'lh._'"i!4ii1fti!iii "
<br />!I rne property subject fo the hen is Situated III the Qistnct of fA) the_on~ye3.r_~~ ending}O
<br />Columbl,l. of 6 years after
<br />{;:) $1[riS Of Property Subject to lien. fot purposes of (b) the one-yea
<br />paragraphs (l) ,md (4). P10Perty shall be detmp-' ~c be ye81S after -,the clGsa}oLthe'-1>>~iug(requi"-'refilillg
<br />Situated period for such notice of lien.
<br />~~ R_eaL ~~C'pertJ In_ the case_ Q' l OrtJ,t."?-- , ..t its
<br />phy::cal locatiofl: t;'
<br />(8) Personal Property. - In' the case Jf personal property.
<br />whethel tangible Of mtangible. at the residence ot", the
<br />. _ta);p~~ef_ <I; ~1i~_t~~~Lt~~.fl.~~IC:Lof_l_i~~,~~!~I~,. o~_~.r_
<br />r-Oj Pi.If~ lil tld1dj;;lllVlI IL! ,01. lI.t: IC,}lut:m.t: IJI d \,.UlfNiO'
<br />~~: ;:i~:te~:~::Uo~ic~~r~e-~u~fn~~ 1~1:3~~~~
<br />G~t~= s~~llab~~::~~ it:~~e8~s~n'~1 :;~~~~~e
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<br />OJ' form 1M fOHTl- and- content (:f the notice
<br />relerred:0 subsection (3) shall be pr€SCflbed by the
<br />:)em-tar; Ilotlce shall be ~ahd flOtwlthstandm~ any
<br />H!ht:'1 "! ia.... regard 111,., the 101m Of content 01 a
<br /><l0tKe I>t'll
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<br />1-.. Refiiing Of Notice. for lJUfiXl~~ oi :hlS
<br />-;"'1:11\).11
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<br />General Rule. . unie~ 11i.)tlce 01 lien 1$ rei lied iI'
<br />'he mannel p1escflbro m p,lfagtilph \2} allfmg the rrqUif€l.i
<br />"'/lhl1g p;:rlUd. suth !lDnCr 0: irerl snail be treated ,\, 111ed (Ill
<br />rt,e Oate on ...fach !11~ hled (Ill i1w)ldanCe Wllh ~lib5ed]on (I!)
<br />.Uel the f~~)iratl(ln of such reWin€ oe-<ii).1
<br />2\ Place for Filing. A 10tlce ('1 i"~1l ,elllf't.i
<br />i.1Ulln~ (ht' lefllJilt."ll fl'fl.lflg pt'lj()j s.haii ~ eliedl'd' on!~
<br />\Al if.
<br />~(".:il li;;.Il.$ ("fIlM II! t11f' office'" which
<br />'~i.' PiloJ. 'HJIlle I't'll "'d~ ::ied .,:i{]
<br />;1' in tll!' Cil~ t'lI It'al prOpertr the tact o! [t-hlm!: fS
<br />;>1!errd iHIC retoll1ed In <!'f"I '1li1ek /(l the I:':'(~t'nl if'QUHt'(! O~
<br />loll. ana
<br />ifi illlJt.3se 1ft \lo'tUCh, SO days m moft:.ptl;Or to.the.l,lle
<br />a ft'Illmg of notIce 01 lien undef subparagraph tAl. tile
<br />)p\'leta,\, 'i!"t"rt\J ..mtlen ,"!Ormat.on I,;n the flldlH\f'f
<br />;:re:;cnOO.,1 III 't'.~lJlallOfl~ ISSUed the Si'CletJI'ii
<br />!hf' l~'r\~y!:,f " ,j " fWli4^1-
<br />;' ~tod~ "ef,. di'iO 1:1 <l,--(;);[j,W~t ,;,"if'! $utr'>tUit.H1 J
<br />rhr ),,]l~ I' "hilt: ~i'i;, '!'Sltl~rlce ;~ I'--'C.dli;lj
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<br />see, '6'32S, 'Ret~i!:se~J)f'flerf'trf'
<br />o'i ' ..QHt!lP,~1'IY!
<br />(,) Release Of ~n. - Sulijecl 10 sue.., regula-
<br />tions 3$ th! Sel:r!ta.ry m~ presrrjbe, t~ ~,rmry_ ~~.!L.
<br />issue a ceibficate Of J1!I~ of a~1_lied imposed with r~
<br />'to'any internal revenae'bx.'nOttater tban 30 days aftertMdaj
<br />on which - _ _ __ _ ..~ , ' 1'-.:;
<br />Il) l"blh~ SaU'fied or 'UnenflJ!Ceaoj" . To, ~ij
<br />fmds that the llabilitj for.toe: amount assessed, togethu fiitb.
<br />all interest in respect thereo!, has been fuUy satisfied Of has
<br />betome legally unenforceable; or
<br />(2) Bond AccePted. . There IS furnished to the Seaetary
<br />and accepted by him a bond that is ronditioned upon the pay.
<br />ment of the amount assessed, together,. with all interest in re-
<br />spec! thereof. wrthin the time prescribed by law (intluding any
<br />extenSIOn of such time), and that is in accordance with such
<br />reqUirements relating to terms, conditions, and form of tile
<br />bond anri StJrette~ thereon. as may be specified by such regula-
<br />tions
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<br />See. 6103. Confidentiality and Disclosure
<br />of Returns and Return tnformatiQTI~
<br />c'; Disclosure 01 Certain Returns and Return
<br />Information For Tax Adminisllatioo Purposes. ,
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<br />m DIsclosure 01 amollnt 01 outstanding lien. ~ If a notict
<br />of hen has been hIM pUf:waollo section 6323(fi.--tne_dmount
<br />of the outstandmg obligation secUfed by such lien may'be djs;...
<br />dOSt'd _to allY pefSO:f1" Vtho. furnishes ,satisfac~Of)' written
<br />evldence' !flat he has 3 "nghr In- tile liKoperty S!lblect 10 such
<br />llqn Of itlttlnd~ to pbttlfl " right in s:uc;h property.
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