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<br />Excerpts From Inlernal Revenue Code
<br />
<br />See, 6321. Lien For Taxes,
<br />
<br />If any person liable to pay any tax oe~lects or refuses to
<br />pay the same after demand. the amount (lIlcludmg any rntef~
<br />est additional amount, addition to tax, or assessable penalty,
<br />togE!t~er with, any costs J!!~t maY accrue In addition Ihere1D)
<br />shall be a hen _i!l;fa.VlJ~ off_~he.URi,t~ States upon all property
<br />and nghts to propeRy, ,whether .real or personal. belonging
<br />iu such pef50n. " -
<br />
<br />See, 6322, Period Of Lien,
<br />
<br />Uniessanotherdateis~jticiiU,_.fixed by ia~,the lien.
<br />imposed by section 6321 shall arise at the time the asressment
<br />is made and shall continue !:lotH the-1i3bility fot the amount'5O '
<br />assessed for a Judgment agalflst the taKpayer arising out 01
<br />such liability) is satisfied or becomes unenforceable by reason
<br />of lapse 01 time.
<br />
<br />See, 6323. Validity and Priority Against
<br />Certain Persons,
<br />(0) Purchaser's, Holders Of Security Inleres1s,
<br />Mechanic's lienOl5, And Judgmenllien CredillllS. .
<br />The lien Imposed b~ sectIOn 6321 shall not be vahd as agaillst
<br />any purcnaser, holder of a seCUrity Interest mechanit"s
<br />lienor, or judgment lien Cft'{lltor until notice thereof which
<br />meets the requirements 01 subsectlon (f) has been flied bi
<br />the Secretary.
<br />(b) Protection For Certain Interests Even
<br />Though Notice Fi~. . Even though notice of a lieil
<br />imposed by se<:tion 6321 has been filed. such hen shall not be
<br />valid-
<br />m PlaCe For Filing Notice; Form, .
<br />(l) Place FOf Filing. . The notIce releH€O to In ~1Jl.i-
<br />section (a) shall be filed.' ,
<br />(A) Under State laws
<br />{~ Real Property. - In the case of leal property, In Dne
<br />office within the- State {or the county, or other government-
<br />al Subdiwisioill as'designated by the laws of such St.ate, if!
<br />which the PlOpert'y subject to the lien IS situated: aod
<br />(iQ Personal Property In the case ot ;:l€rSOnai
<br />property, whettrer tangible or mtanglble, In one Qtftce
<br />within the State (or the county. Of other gO'iernmenlal
<br />5Ubdjyi~n), as tleslgnated by the laws of sllch State.
<br />m which tile ptoperty Silbject to the hen IS situated
<br />Of
<br />(8) With Clerk Of DistrICt Court. . In the office of the cler;.
<br />of the UniteC States district court for the JudiCia! dIstrIct In
<br />whicl1 the property' subject" to lien is situated, whelle'ler the
<br />State haS not by law deslgnated one office which meel~ the
<br />requirements of subparagraph {ill; Of
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<br />{C) With Recorder Of Deeds. Of The OIStri~ttOV:;(!lumbia:-'
<br />1"!1Ie'offrrenftl,,'Rect>n!efllllJeo:lsjJfll1e'IJiim:t"'~"
<br />if the property s.ubject to the lien is situated lil the Disffk-! of
<br />Columbia.
<br />(2)-Situs Of Property Subject tn lii!n. . for purposes of
<br />paragraphs (1) and (4), property shall be deemed 10 be
<br />situated .
<br />'~.tR~_aL Property,,~ In the C3Sl; ul_.:eal ~roperty,_,ai Its
<br />physicallocaflon; or
<br />(B) P<;'f~"':r.dj Property. . In ~.., 'ase 1)' ,'" :;11 p'operty
<br />whdher I;!ngi\)!e or mtaR'gl ihe ...;sldence of. the
<br />taxpayer ill the tIme- the no(,u: 01 hen 1$ Wed
<br />For Durp0se5 of paragraph (2) (6), tbe residence of a COIpora.
<br />~on at partnership shalLbe dee.!Jl~ .to be the place _at wfficl'l
<br />the pnnclpar execui~ uUke of ttli"tusmes:; :~ ~,:<Cilted, ~nd
<br />tile residence of a taxj1ayef ,whose residellt.'t' is Without the
<br />United States shaH be deemed to be III the Distnct of C.oIlimh:a.
<br />\}) Form The form and content G1 the notice
<br />referred to m suosect\Qn (a) shall he prescnbed by the
<br />Secretary, Such notice sh.:jfl be valid notwlthS"..aodmg "ny
<br />\1th"l orovlsion Ol13W regaldHlg the form (lr content of e
<br />notice oi lien
<br />
<br />ig) Refning Of Notice. For ;JwP()se~ 0f :h15
<br />sectIOn
<br />
<br />General Rule. - Unless notICe ot lien IS ;eitie<i In
<br />Ihe manner prescribed m paragraph (2) ou/lng lhe
<br />reilhng peru:rl, such notice 01 hen -shaH be treated a~ Of)
<br />the date on wnlci1lt IS filed (lil accordance With suo-sectlon if);
<br />"hel the e\piration of such f(:fiiillg pwiod
<br />
<br />2\ Place For Filing. A notlce at I,en wfrlp(j
<br />olHmg the required felllmg pellOci shaH be efiect!ve only
<br />(A) If.
<br />(1,\ such notlCful hen IS reflled In the ntllce 111 NhlCh
<br />the pnC1 nOtIce at lien wilsllled, ana
<br />(Ii) in the case of real property. the tact of ,elilmg IS
<br />ente,ed ilnd lerorded m an H1(1ex to the ex'en! reQulled by
<br />sublectIOn(f)(4):and
<br />,3) Hl ilny case-in.wbic.b. 9O'days 01 more pilor tatfie date
<br />a! a lelillOg of notice 01 hen under sulmaragf<'loh (Ai. lhe
<br />Seclelary received wntten mfOfmahOn (In 1l1e rnannt'l
<br />Pfescribed :0 regulatIons ISSUed by the Secletaf)'i
<br />cnncerllmga change In thelaxpaye(5 resKlence. it a )1(Jfla>
<br />of such heols aiso flied;o aCCOIdanct' Wilt! Sub5el.:tlOil \1)
<br />'[1 the-State mwhlch sud, residence IS ;0ca!ed
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<br />Entered as Doc:ument !':la.
<br />.'84--0;Q~ 121
<br />
<br />'0 GranIO;~p:
<br />Grantee .
<br />, ' -:1"/.C,
<br />STATE ~urlIU~ S'S,;':g
<br />COUNTTO,FHAtt) !5'
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<br />,t11Jy, "'C,' "'~;U~;>;;'!;~~
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<br />Ib)tfle'Ofl_,."er'
<br />yea".rw lI1e dose.nf ,lheprecedil1g requi..o refiIiI1i
<br />peliod for such notice of lien. '~
<br />
<br />See, 6325,ReleaseOfDen'OfDiSClfarge''''
<br />
<br />Of. Property,
<br />
<br />(,) Release Of lien. ' Subject III such ,egui.
<br />lions as the Secretary may prescfl~~ the, SecretarY _ $an
<br />issue a ,certificate Qf~~~:ot ~ny.lien im~ with ~
<br />to any internal revenue taX'flot later than 30 days after ffltrrl;'!J
<br />on which, '_' _ _ "'.t'.
<br />\ i) llabril~ ~tlstled or Unenforceable. - The secfetaf'/
<br />finds that thf liability for the amount assessed, together With
<br />an mterest m respect thereof, has been fully satisfied or nas
<br />tl€cometegally llnenforceable: C1
<br />m Bond Accepted. There IS furmshed to the Secretary
<br />and accepted by him a bood that IS coolhtioned upon the pay-
<br />ment of the amoullt ~ssessed, together- with all mterest if! r~.
<br />sped thereol. wlthm the time prescribed oy law (induding any
<br />,":denslon 0-1 such time\. i!rn:l th2t 1$ In accordance with such
<br />reqUIrements relattng tu telms. condlbons. and fvrm of the
<br />bond ann sureties tnefe-;m. as may be 50eohed by such regula-
<br />tlon$
<br />
<br />See. 6103. Confidentiality and Disclosure
<br />of Returns and Return Information,
<br />,k; llisclasure of Certain Relurl1S and Relurn
<br />Information For Tax Administration Purposes. ,
<br />
<br />m Disclosure 01 amount ot ourstaOOlOg hen. If a notice
<br />01 hen h~s been hIed pursl~ant to secbon i)323{f), tfle diTlOlsl1t
<br />c:t the ol1tslaMlng Qbhgahon secured by sUi:h fleA may be dls,
<br />dOSB(l _ to any- pel'son, ~ho IUI[lIsh.ij$, satlsfactory wntt~n
<br />evlilence that he has it rignf JrI'tllf'propeny subject to ~,!(h
<br />Hen or il1!et1tl:s oo-ntlt3rll a.right !O 7:<!.ICA- nlO!>€rt~
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