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<br />Excerpts From Internal Revenue Code
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<br />See,6321. Lien For Taxes,
<br />If any person liable to pay any tax neglects or refuses to
<br />pay the same after demand, the iuoount (including any mtei~
<br />est, additional amount, addition to tax, or assessable penaltj;
<br />together. wit~ any
<br />sbalrbf a HenjR fa~
<br />.andrightsto';pro~,
<br />tosuchperson;''-' ,""
<br />
<br />
<br />See, 6322, . ~eriod.Of Lien,
<br />
<br />Unless another date IS spetiflcany'1JXed: by law. .the lien
<br />Imposed by section 6321 shall arise at the time the assessment
<br />is made and shall continue until the liability for the amount so
<br />assessed for a judgment against the taxpayer ansmg out of
<br />such liability) is satisfied or Deromes unenforceable by reason
<br />01 lapse of time.
<br />
<br />See, 6323, Validity and Priority Against
<br />Certain Persons,
<br />(a) Purchaser's, Holdels 01 Security Interesls,
<br />Mithanit's LieIlOIS, And Judgment Lien Creditors.,
<br />~he lien imposed by section 6321 shall not be vaiid as against
<br />any purchaser, holder 01 a secunq mterest. mechanlc"s.
<br />lienor. or judgment lien creditor until nO~lce thereot which
<br />meets the requirements of subsection (f) has been filed by
<br />the Secretary,
<br />
<br />(b) Protection For Certain Inlen!s1s Even
<br />Though Notice Filed. . hen though notIce Qf a flen
<br />imposed by section 6321 has been filed. such lien shall not be
<br />valld-
<br />(Q Plate For Filing Notice; Form, '
<br />(l) Place fOf FIling: - The- notlC8 li!iened to 111 sulr
<br />section (a) shall be filol -
<br />(A) Under State laWs.-
<br />(i) Real Property, . In the case 01 real property, In one
<br />office within the State (or the county. or otller go'otlOment-
<br />al stilxliWsioo), -as designated by the laws of such State. in
<br />wbich tbe property subject to the \ten IS Situated, and
<br />
<br />@,~~I Pro~f, In ,the ease 01 personal
<br />property,- whether I2llli'ble or mtanglble. In one offIce
<br />within the State \,Or_ the caunty. 01 other gO'refilffif!/ltai
<br />subdi'llSiont, as designated by the laws of such State
<br />in wh.ich the property subrect to the lien IS situated:
<br />ex
<br />(6) With Ciefk Of DistrICt Court. In the office ot the clerk
<br />of the UnrteQ States dIStrict court for the jool(;lal dlStnct m
<br />which -the property subject to- lien is situated, whenever the
<br />State has not by law deSl@nated one o-thce which metts the
<br />requirements 01 subparagraph (a/; Of
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<br />Entered as Oocument Nth-
<br />.~,A. _ .0....0 4 T2Q"~{.i~-
<br />,g,':t Graotor=~ ,,",,'0"
<br />," ........~:~~t~;'''~:-
<br />STATE OFNER:....n: ;A '.S~".'1~'~"~.....
<br />."":f'lfil. m:lW.
<br />COU1HY OFHAU.: ...c
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<br />A 'I . e t ..:..;.; :C~ 2; .:-;,; ~
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<br />(C) With lIecorder Of Deols DI The Diitricrilf'tblumbiaco" (J)-1l'equrri!d !.l~iritttiiiod... I." tile""" of -
<br />'tntl1e'_'ofl!1e'_erofOeOOsoftheO!lllict'llf_c"'.,"ynotl"-"oflil!ri;'t)le'fiiliif"r1!qUil'!lf'relililir~
<br />~~b:rrty subject to the h.en IS slt~ated In the Olstnct 01 ~~)6~~'~=~~~~~~o1ffte~Bir:fHr"i
<br />par3~~~p~~(I?1 a~~~- ;~= ~~~o~ ,:~~~~S,':~ :n~~=r:~:e~~e:;~~=;:~:~~~~~ -i
<br />sltua~ . period for such notice of lien, -,
<br />~~~h~~~~;J", t~~Gase uf real r '"J'Y.gliq See' S325:'RMe3S15'Onl€iI'nFwsara~
<br />~~e~~~r;~:~~~;;~~;;; _-,' 4~~ ;~~~~-~~~~ _,Of.-R(OAAtlY.
<br />taxpayer at the time the notlc.: of lien tS filed (a) Release Of Lien. . Subject to such regula-
<br />for purposes of paragraph (2) (B), the resldence_ot a corpora- lions a~_ the, ~cretary may,_~re~fi_be, th.e Secr~tary, Ska.lt
<br />bon or paJtnerS{llp;--snaIt'\:Ie;diemeij ie-be the ,tBceqt.:whicW . 'lssu&_a:e--erhfu;a[e.'Of-;release ohlny...lien imposed With ~ j~
<br />the prm~jpal executive QfflCe Ol the btlsin5,~ is loe,ded_ ami to any internal re'moue ta~ not later than 30 da% after the day
<br />the residence of a ta~payer whose ~esidence IS WIthout the on which -
<br />United States shall be deemed to be In the DIstrict of Columbia (I) Liability Satisfied or Unenforceable. . The Secretaf'j
<br />:'3) form The form and content cf the notice imds that the liability for the anwunt assessed, together with
<br />referred to !II subsect!on (;;1 shaH be pres:::nbed by tile '111 mterest in respect thereof. has been fully satisfied {:Ir has
<br />Secretary. Such !toilce shall be valid notwlthstandlOg aily become legallyunentorceabie: or
<br />other proYlsio-n of law regardmg the iorm or content of a m Bond Accepted, - There IS furnished to the Secretary
<br />nohce 01 hen and accepled by him a bond that IS conditioned upon the pay.
<br />ment of the amoullt assessed. together-with all Inlerest in re--
<br />~pecl there<!l. wlthlO the time prescribed by law (lnciuding any
<br />extensron of such time). and that IS 10' accordance with such
<br />requuements relatmg to terms, conditions, and ti)rm of the
<br />bond ami sureties thereon. as may be specified by such regula-
<br />tIOns
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<br />i,g) Refiling Of Notice. For purpo::.es of HilS
<br />seellon
<br />
<br />d) General Rule. - Unless notice ot lien IS reilled m
<br />the mannel presCflbed III paragraph (2j dunng the lequlli~
<br />rellhng penod, such notice of hen !)hall be treated as !lIed Oil
<br />the date on which II IS filed (in accordance wl!h subSf'Ctlvn (0)
<br />after lhe expiration 01 such refiliog period
<br />
<br />i2) Place For flUng. - A nohle ill lien relilea
<br />d,Ufl~f)t~ ~eqUlfOO reflilDg-:~IQQ :Wail be ellefJiv~_ 01\1'(.--
<br />
<br />\I) slIch notIce of hen IS rellled In the aI/Ice m wmch
<br />the pflor notice of ilen was flIed. and
<br />M rn the case of real property, tnelactoi reilllng IS
<br />entered and recorded In an In<le~ to the ;;x~enl reQuuB!1 b~
<br />subje;:tion (f) (4);-aoo '< _ '
<br />(8) in any case 'jn"which: 90 da~ (ii- more 'pnorOto-lhe dale
<br />of a refilmg of notice 01 lien under' subparagraph (A); the
<br />Secretary reCflYW written mfmmation (lll the manlier
<br />prescnbed iO regulations ISSUed by the Secretary)
<br />concernlOgacbangemthetal;payer'siei-ldence"tanotlte
<br />'Ji such i!e/l l~ also filed In atcordance "'Ith ~llbsectlon lQ
<br />in thE- State in wlll..:h such re5ldence 1$ iotai1'd
<br />
<br />See, 6103. Confidentiaiity and Disclosure
<br />of Returns aod Return Information,
<br />ikl Disclosure of Certain Returns and Return
<br />Information For Tax Administratioo Purposes. -
<br />
<br />(2) DIsclosure .of amount 01 outstamling lien. - If a natic\!
<br />of ilen flas- been hied pUlstlant to sectlOfl 632.3(f), jhe- afOOunt
<br />of th~ outstandl-\lg obligation seClJf~ bY sU,~b,1ien may- be. dis.. .
<br />closed "to any. Pe1S00 "who furrllsbes' 'SahslactOf)' wlltten
<br />e'llde!lCe_ that tte _~a~;-a: pght in tlte .P{~ sublect to such
<br />lien Dr ;nternls to obtain a right In such property.
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