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<br />Excerpts From Internal Revenue Code
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<br />See, 6321. Lien For Taxes.
<br />
<br />If any person liable to pa~ any tax neglel:is or fetuses to
<br />pay the same after demand, the amount (includmg any wter-
<br />est additional amount, additIOn to lax, or assessable penalty,
<br />together W!t!t allY ~ that may accrue in addItion thereto)
<br />shall be II lien in.fllo'lQf otihe United Statp.s upon ail property
<br />and flghts to DroPerty. w~ether rea( Of pefS1na! belonging
<br />to such person .,
<br />
<br />See, 6322, Period Of Lien.
<br />Unl~ a!\Other rj;ate 1<;' ~Oer.ifidlll~' fixed bv law the lien
<br />imposed by sectIOn 6321 shail arise-at' the tIme the assessment
<br />IS made and shall contmue until the. liability for the amount so
<br />assessed lor a Judgment agaInst ttle.tn~i1yer arising out /'it
<br />such habiiity) IS. sans.fl€<! or becomes unenforceable by reason
<br />oflav~ol tlme
<br />
<br />Sec. 6323 Validity and Pflon!y AgalOst
<br />
<br />GertalO Persons.
<br />
<br />(aj PUrthaser's, Holders Of Security Interests,
<br />
<br />Mechanic's Liel1Of5, And Judgment Lien Crediluls. .
<br />
<br />The hen Imoosed by sectIon 6321 shall not be ~"3ild as agamst
<br />any purch3Sel. hQlder of 3 seeun\)' mterest rnee-hallle's
<br />hellOI'. 0/ ludgment ilefl credltOl until r1vtlCe ihereoi whIch
<br />meets the feqUlfements 01 subsection ; f) has oeen hied b,
<br />the Secretary
<br />
<br />{a} PrGtecticr. For Certain Interests Even
<br />Though Notice Filed. Ew;o though fiotlce of d !ten
<br />Imposed by sectlOn 6321 r.:as oet'f1 tiled, such ilJ:il sh3l1l'1ot De
<br />valid.
<br />(T) rlilCe fOr Fiiing "oiite; tOfm. "
<br />(11 (lace for Flhril, - lbe f1QtlCt :eieHeO !J 'n \ub
<br />sectIon (a) shall be !lIeu
<br />lA) Under State la'flls
<br />{I) Real Property, In tht' case 01 '~a; wope;-t) Hi one
<br />'Jthce Within thtl State 101 the county, L'f otheJ government
<br />al subd~isioJl), as designated by the law~ 01 5Uch State. III
<br />whICh the property S.ubJKt to the hen IS sltua:ed, :lIld
<br />(u) Personal P10peltv tfl the ca~ 0j personal
<br />Pl'operty. ..nether tangiDit' {II llllanglble, 10 one otflce
<br />wlthm the State \m the count)'. 1)1 olh€r ~o.ernmentdl
<br />subdlvlSIOnl. a~ deSIgnated b) ;fle !o,"s ot such State
<br />10 which tile wopefl) subjec! to ihe ;ien i~ ~liuJtra
<br />'"
<br />(8) WIth Citrk OJ Dts-tr~:! Court !n!N> J!hc€ ot It!<- !~I~,~
<br />01 the Umted $lales D,S[nCI i:OJlt im toe Jud.IClai al~tlKt If:
<br />which the propert) subject :0 hen IS Situated. whenever the
<br />State has. 'lot by law deslgnatoo i]fle olhcl' .,.hlCh rTleets the
<br />requirements of '>lloparaglil!ph (031, or
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<br />CD I Entered liS Document No.
<br />2,1
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<br />~~-004;~3~
<br />II ~..~. .~:~C31.~"
<br />I.. ~T.......E. OF NE.B.RASKA... >......5....5
<br />~O N!Y Of H~LL .)~ .'
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<br />(e) With R&order Of Deeds Of The Olstritt-O .
<br />In ll1eoffi<:l!ott!leR"""""ofOl!eilsoft!le . 'of
<br />If tiJe property suhject to the lien IS situated in
<br />Columbia.
<br />(2) SitlsS Of Property SUbja.i: to lien. . ~ pUfMiAf 0 F ~~QHear periOO'etICf. inf".with~ ttrf....tX~..tllIlI. .'5ijt' 6
<br />paragraphs (i) and (4). property shall be deemE!(#"\ti.'tJ& . ~1IHW.tbe':close'of the, prectding!"requiAld reftJiRg
<br />sliuated periOd IOf such notice of lien,
<br />~J;~: 1o:;'J:.!'ar In the case 01 real pre ." at,ts Sec: '6325. R'elease-'Ofliiiri"'Of"rnself$'...J
<br />
<br />!~ei;~~~:~grt~:;~~~g~~~ ( '~D;~e~l~e~~ ' gtRr9P@~
<br />
<br />taxpayer at H,e kne the notIce Q; lien IS Wed (a) Release Of U,en. . Subject to such regula-
<br />For purposes of paragraph (2) (8), the leSlderu::e 01 a corpora- lIOns as the SetJe.tafY may prescr:i,be. Jbe .~tan'.._s!taJ!. .
<br />
<br />:~E~~~~~:~:~~E~tb;;.~~ ~~f::~h~~~ 'l~;::~i~~~~f~~i~J,~~~:;z ~~";;:;:: M
<br />
<br />United States shall be deemed' to be lit the Olslnct of G..'lIumbia. (l) liability, Sa~fied; ;or li(I~f~ceable, ' The ~
<br />\3) form The form and content 01 the notice lmos tnat t~e habiliJ:y for:ffie arnput1t assessed, together will!
<br />referred- . tn :n subsection (a)-shall be prescnbed by tnI' ~Il Il'lterest Il'l respeet ttlerem, lias. Been fully satisfIEd ~D
<br />Secretary. Such flQtice ~sU be .valld no!Wrthsianomg l!OY hecome iegaUy u,,~nfQfc~~Ie;. Of _ ",.~,' '-:;
<br />other prOVision at taw rega/qlOg the form or woten! 01 a (2) &lnd Accepted, - There is furmshed to the ~t.an'
<br />notice of hen and accepted by him~rtJcmd!.tnlt is; ooDditioned upon the ,,.
<br />
<br />~~~~~ ~;e~~f~~~~r;~i=,=W~;h la~ ~i~~e:::~~~~
<br />
<br />extension of such time). and that is in acroniance with such
<br />r€qUlferne!lts relating to terms, conditions. and fOim of the
<br />bond and surettes thereon, as may be specified by s.uch regula-
<br />tIOns
<br />
<br />.gJ Refiling Of Nolice,
<br />>echlfi
<br />
<br />Sec. 6103. Confidentiality and Disclosure
<br />of Returns and Return Information,
<br />kI Distlosure of Certain Returns and Return
<br />InlOlm.lion FOI Tax Administration Purposes. ,
<br />
<br />FOI iJl::DOS€~ oj tillS
<br />
<br />]) General Rule. - Unless notice ()i !Ien ::, ,eilled In
<br />!he mannel prcswbed III paragli!ph (2) dUllng the reQUlf~
<br />leidmgpenod. such notICt'o! lien shaH be lIeat€\l as ftied 0.1
<br />tni' dale on whIch It IS flIed (Ill accO/dance With SUbSl..'ttIOIl (I") )
<br />JfterlheexpirationoislIchleillingperiOd
<br />,21 Place For Filing, . A nollC!' ,)! ,Ien re!lled
<br />dUIl~tl t~ ~eql!m:d leflhng pefHX:i snail Oe e-tiectLvt onJ~
<br />II) suef! nOllee i.lllien is I~hle(! In the I.)!'I(:I:' In wlllch
<br />the pllOI nOllee ul 11l~1I n-as f1IN and
<br />\11) III the case- ot feat property. the tact Of rehtlng IS
<br />entered and reeorol'(! In an IllOe~ to the tJxt€r.t requireo b~
<br />\tibledlOIl If} (4): and
<br />IB! In an} case in which. 90'daYS or more prior to the date
<br />01 a lel/lmg 01 notlce oj hellllnder subpalagraph (1\). {he
<br />Sec1etuy (ecel~eo Wl!ttt'!1 +nIOllll,ltl()1I 1m the manner
<br />\.llescnl)t:J in regulations ISSUed tl~ the SeCletary!
<br />s-orlCeinwgclChJngemtl1etaxpaY€15resldel1(:e.1ta
<br />elt such lien I:' aiso hiec If\ dcc0ldanc'-' ""Ito
<br />11 tnt' Sta!!:';[] ...!1l1'h ~,-"',~ ro'",UJ['lh.'" I, :oGatt'<i
<br />
<br />(2) DlsclosUle 01 amount ot outstilndmg hen. - If a notice
<br />,J! Hen !m been i!lect p~!5~~nt tc <;ec** !i323\~, !he amoont
<br />oj the otltstafldlllg Obligation secured by suctllit'f1 ma\t be'dis-"
<br />-closed .', to, .an~ jl/.l(SOl'l, who furm~' ,satisfactory written
<br />e'Jldep<<!. that he lla~ il right- m the .PfOpeW $ubject to such
<br />J'e" Of mtends to ~obtain a"nghl In stich 'Pfnpert)..
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