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<br />Excerpts From Intl!fnal Revenue COOe
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<br />See, 6321. lien For Taxes.
<br />
<br />11 any person hable to pay ally tax negleds or p~tuses to
<br />pay the same after demand, the amount (mc!ud;llg any mter-
<br />est, additional amount. addibon to tax, or assessable penalty,
<br />together with any costs that may accrue In addition thereto)
<br />shall be a lien In favQ( of the, United States upon all property
<br />and rights to property. whether real-or personal. belonging
<br />to such person .- ,
<br />
<br />See, 6322. Period Of Lien.
<br />
<br />lIf!less anot/'ler date IS ~1~f_:J!)~ li~Pli by Iii", th!'! IWW
<br />Imposed by setlion 6321 shaU arise at the tIme the assessment
<br />IS made and shall continue until the liability for the amount so
<br />assessed for a Judgment agamst the taxpayer arising out of
<br />such liability) IS satIsfied or becomes unentOl'ceatlle by reason
<br />of lapse 01 time
<br />
<br />See. 6323. Validity and Pnonty Against
<br />
<br />Certain Persons.
<br />
<br />(,) Purchaser's. HoIdl!fS OI Security Intl!fests.
<br />
<br />Mechanic's LieIlOlS, And Judgment lien Credito/s' -
<br />
<br />The lien Imposed by ~hon 5321 shall not be valid as agalflst
<br />any purchaser. holder 01 a 5eCunt)' IlIterest. rnecMfllc's
<br />lieriOl. or judgment lien creditor untd fwttee thereof whICh
<br />meets the reqUirements of subsectllill (f) has been Wed hy
<br />the Secretary.
<br />
<br />(0, Prrucetiui'i fill Certain lnteiests Eveti
<br />Though Notice Filed. . Even r10ugh notlce 01 a iH~n
<br />imposed by section 6321 has Geen hIe<! .:>uch ile!l shall not be
<br />valid-
<br />in Plate For Filing Notice; Form, '
<br />(1) Place fQ./ rlimg. The llOtlCe refened tJ H\ ~lJtr
<br />secIlon (3} shall be hied
<br />tAl Undef State Laws..
<br />(t) Real Property. -In the case 01 leal pmpert)', In Qne
<br />office within tile State (Of toe county, or other gtNefnment
<br />al subdivision), as desjgl\ated b'r the laws of such State. m
<br />which the property subject to the hen IS situated; arid
<br />
<br />(Ii) Personal Property In tht' caSt' 0i pt!lsonal
<br />property, whethtf tangJb!e or mtanglble. III one othce
<br />WIthin the State (VI" the count'l. iJt (lIne! governmental
<br />SUbdIVISion), as des!gna!eG by the lallos oj such State
<br />In which the prope:ty sl.lbtecl to the hen 1$ ',I1l!ateo,
<br />01
<br />(6) Witn Cieik. 01 Di::.tllCi Wll!!. In th;; tJHil.t: ul tiie del;"
<br />of the Umted States dlstnct CQUI1 tor the JudICial dlstflct If!
<br />which the property subject to lien is situated_ wheoe'o'el the
<br />State has oot by law desrgnated onE' office wlllch l11eets Ihe
<br />requirements 01 su:Jparagraph (aI, or
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<br />i I Entered as Documenf No.
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<br />Z ~4 --a 0 4 6 3 4
<br />2. If Grantor.-LL-
<br />Cr II Grantee=:n:.:...:.....
<br />CD Numeflcal .".;' :<..
<br />o ~ATE 01" NEBRASKA) 55
<br />-C UNTY OF IiAl.L )
<br />g\ ~
<br />~qf,) p 5 ~M 10 01
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<br />. Rl:G: Of OFEDS,
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<br />IC) With Recmder 01 Deeds Of The DI~nct'ot Columbia.-
<br />In the office ofthelleconleroflleslsoftheOiibicli>fCblumbia.
<br />If the property subject tQ the liell is situated In the District of
<br />Columbia
<br />(2) Situs Of Property Sublect to lien. For purposes of
<br />paragraphs (1) and (4). prooerty shall be: deemoo to be-
<br />sltuated-
<br />iN RiW Prop~. - In the ~ of. real, property. at lots
<br />physicallotation: or
<br />(6) Personal Property.- - In the case of ".r.::orJi ., 'Jerty,
<br />whether tanglbie Of mtanglble. a' fesirl.~' lit the
<br />la~fJayer at the t'1iE t!Je notler of 5 !;;rd
<br />fa. pUlposes. of par;,graph ~2) (B), the r.::Sldence of a corpora-
<br />1~0l1 or partnershIp sttall ~ dee'!1~ to -be the place at wh!.ch
<br />me prmclpal executive offtte-of The busmess IS located; ami
<br />the reSidence 01 a taxpayer whose :esidence \S Without the
<br />United Slates shall be detmN1 to be III the Dlstnet of Columbia
<br />(3) Form ihe form and content 01 the notice
<br />referred to III SUbseCtlOll (ai shaH be prescfloed by the
<br />Secretary_ Such notice shall be valld nolw!thstandmg dnv
<br />other prOVISion of la\l/ regardmg the 10rm or canient of a
<br />natlCf' of hen
<br />
<br />Refiling Of Notice. tor ~IlHposeS Qt thiS
<br />
<br />General Rule. - Unless nOllce 01 lien is ipliled !O
<br />the manner presc!lbW In paragraph (2) dUflflg lhe required
<br />'eillmg peflOO. such noUce of lien shail be lreaie-j as flied on
<br />the diile Ult whl\:li It I~ ilit:ti ill! alconjilnc~ \l/lt1l SUU~llO!l \n)
<br />after the expiration of such reliling period.
<br />
<br />Place For Filing. . -~ notice 0t ;i~[1 l12illed
<br />nurmg the rl'QUlfeO rehimg penod shall be effecti'o'C Ofll~
<br />(Alll.
<br />ill such [1ollce of lien 1$ rehled lf1 the otllce:n wtllch
<br />~hl' ;.l1ID; nutlce of hen was hled_ ~nd
<br />(u) In the case ot real property. the fact at refdmg IS
<br />enleled and recOfded 10 illllfldex to the e~!ent requited by
<br />5ubJ&IIOn (f)\4): and
<br />.6\ 1[1 any ca~l:' In which. 9~ da~ or mUff Pfl~ to the date
<br />of a rellhng 01 notlte of hen under subparagraph (A), the
<br />SeCletary recelY€Q >'lntten I1ll00matlon (tn the mannel
<br />Drescnbed III regulations !$Sued by the Setletaf)')
<br />curu;errllng a change III the la~p.l:yer-s reSidence, Ii a TIOhce
<br />oj such hen 1$ also filed:[l accOId3nct' wilh '..\Ubsei;tIOIl (I)
<br />.n thl:: Stak in which ~lllf. re~iden~e b koLd'ejj
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<br />ani~tic~t1~r~il~~q~reffling~~~~)
<br />(A) the one-year period ,end!1)K,30 da}} atter~ ~,~J)~ ~
<br />of 6 ye~ after tJte date of tfttra.~nt'Of:tlHf'~;~_ ~
<br />(b) the OI1e-year-,perloo-;ending with'the:,'expaa1iDlfllMi "
<br />yea~ ,lterthe c1...cf jhe'pre<ediflg,requlred refijjlll! .~
<br />period for such notice 01 lien.
<br />See' 6325,....Ri!lli3se",onlei1l'll"orsc1\~".
<br />. . O,f,P\9f1:!1cj:yj
<br />I') Release Of lien, ' Subj.d 10 such regula-
<br />bons 3S the Secretary may prescrib<<. the Setretarx_ .shall
<br />Issue a. ~ertlficate of Ielea~ 0.1 any-lien imposed with r~pe(;t<
<br />tu afly il'1~mo: rc.'~"ue ~x:.~vt ldtef. tioail 30 dG,"3 aftg ~~ .~
<br />on whlch-
<br />(I) liability Satislit>d or Unenlorceable_ . The Secretary
<br />finds that tile liability for the amount assessed. together with
<br />allmterest in respect thereot has been fully satisfied Of nas
<br />become legally unenforceable: or
<br />m Bond Accepted. - There is. lurriished to the Secretar)'
<br />and accepted by him a bond that IS conditioned upon the pay.
<br />ment of the :'!m-:!tmt 3ss........sed, together: with 311 il!terest ill ~
<br />spect thereof, WIthin the time prescribed by law (mcluding any
<br />extension of such time), and that is in acCOfdance with 'SUCh
<br />reQuuements relating to terms, conditions, and form of the
<br />bond and sureties thereon. as may be specified by stich regula-
<br />tions
<br />
<br />See. 6103. Confidentiality and DisClosure
<br />of Returns and Return Information,
<br />;k) Disclosure of Certain Returns ad Return
<br />Inlormatioo For Tax Administration Purposes. -
<br />
<br />'.2) OisdQS!Jre ~! amc!,!!"!t of outs!!!!!!!!!g lief!, - If !! Mtice
<br />of hen has been hied pUfsuant to sectien 6323(f).:-_~~ amount
<br />[lIthe outstanding obligation secured by sucb litifrmay bi!'dj$..' ,
<br />~ 10 an~ person who. It;mislles., satisfactory written
<br />evitlence'tllat he has a fight in the property subject to such
<br />Jlen arintends tQ obfaill,a ,iglH ill Siji;h'property
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