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<br />Excerpts From Internal Revenue coo.
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<br />See, 6321. lien For Taxes,
<br />II any person hable to pay any tax fleglectsor refuses to
<br />pay the same after demand, the amount (Including any Hlter~
<br />est additional amount, addition to tax. or assessable penalty,
<br />together wl~h any costs that may. accrue in additIOn thereto),.
<br />shall be a lien in faVOl oU:he United States upon all .property
<br />and fights to -property, ~hether .:real or personal. belonging
<br />to such person.
<br />
<br />See,6322, PeliodOfLien,
<br />
<br />Unless another date is spedticaUy fixed by law. the hen
<br />imposed by section 6321 shall arise at the time the assessment
<br />1$ !nade and shall cG!1tinue un!!! the hab1!itv tor the amount so
<br />assessed for a judgment against Ihe taxp'ayer arlsmg our 0:
<br />such liability) IS satisfied or becomes unenforceable by reason
<br />of lapse of time
<br />
<br />See, 6323. Validity and Priority Against
<br />Certain Persons,
<br />(0) Purchaser's, Holder.; Of Security Interests,
<br />Mechanic's UellOlS, And Judgment Uen Creditors. .
<br />The hen Imposed by section 6321 shaH not be vaild as agamst
<br />any purchaser. holder 01 a secUflty mterest mechaOlc"s
<br />lienor. or Judgment hen crt'ditor until nellce thereof which
<br />meets the requirements of subsectIOn If) nas been flied b)'
<br />the Secretary.
<br />
<br />(b) Protection For Certain Interests Even
<br />Though Notice Filed. . Even tlJ.ough now~e of a ilen
<br />imposed by section 6321 has been flloo. such her. shal! not be
<br />valid.
<br />(I) Place FIlf Filing Nillice; Form, '
<br />(l) Place for Filing... Th~ .notice ,elerred to 111 suo.
<br />sectlon (a) shall be filed. "'
<br />(A) Under State laW$.
<br />(I) Real Property_ . In the case of real property, In one
<br />uffite within the Stare (or the county, or other government.
<br />al SubdiriSiOn~ as dqnated by the laws of such State. in
<br />which the property subject to the hen IS situated: and
<br />
<br />(iU.reJwnal PfOpelty. In the case 01 perwna:
<br />~..whettter tangrbte -or mtanglble. Tn one office
<br />within the State (Of the county. CI other gO\lefflmental
<br />subdiviSIOn). as dessgnated by the laws Of ~.uch State
<br />1Il which the PfOj)ert)' subject to the lien IS s~tuated.
<br />01
<br />(6) With Clerk Of Distnct Court. In the offIce of the derK
<br />of the United States distnct court for the judiCial dIstrict Iii
<br />which the property subject to lien is situated. w~nevef the
<br />State has not b~ law designated one office winch meets the
<br />requirements of subparagraph (a); or
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<br />{e) With Recorder Of Deeds Of The DISlJictOf, CoIi1mbia..
<br />(.Il1e"_of1l1e_..Of'iJeelsOf'Il1e'_Of'~;"
<br />II the pro~rty subject to the lien IS situated in the District of
<br />Columbia,
<br />(2) Situs Of Property Subject to lien. focpurposes:'of
<br />paragraphs (1) and (4). property. shall be deemed to be-
<br />situated.
<br />(A) R~I Property,."In the case.of rp.ai proflertv, .?t Its
<br />physical'location; or
<br />(8), Personal Prooerty. . In the r:aS<' ~t "er,r rOfJel1y
<br />whether ta~~hle or intangible. "!> :-t:'...l' .,ee of the
<br />~xpayer at mE Will;' tile IhJt,c~ ' ..., IS Med.
<br />For purposes: of paragmph (2} (6). the reSJlience 01 a C!l:roora.
<br />tlt:tnJj'-,~rtnership.sb:all be .d.eem~,.~ be the place i1t:which
<br />the prlflclpal executive office 01 tne bUSiness is !ocat6d. ana
<br />the reSidence of a taxpayer whose ,esidence I~ w,thout the
<br />Umted States shall be deeme!:! to be Hl the Dlstll;:t of Columbia
<br />0) Form The form content cf the ilOTIce
<br />'eterred to be r:fe'SCflbed Dy the
<br />~cre[ary notice valid notwlthstandmg any
<br />Miler pro'i,sJOn of law feg;1rlllOg the lorm or cnntf!fI! of a
<br />'1otlCf!orlfen
<br />
<br />Refiling Of Notice. For ~!UlDose3 '.ii tI!lS
<br />
<br />General Rule. . Unless [lo!lc€ oi tJeO 1$ lelllea ,n
<br />(he manner j:!Iescnbeo w paragrapn (2) durmg me requne!)
<br />n~flhng penod, such notice of hen sllaH.be treated as !'!ed 011
<br />the date on which it IS idee 1m accoroance With sub-sectton {f!1
<br />:1fter the expiration of such refiling peried
<br />:2) Place For . Filing. ,A notice _ uf !";:il retllrd
<br />dUlmg the reQUUell retumg perloo sh.all be etfectlveonly
<br />(A' It.
<br />~ i) SilCh notice of hen ;~ reillt':d H1 the "nice :~f whitt!
<br />the pnur nQtlCe ot liefl was hlea. JI){j
<br />(il) in the case ot real oroperty. the tact ot retlling IS
<br />('Mered and recorded III an mdex ta the extent lequueQ by
<br />~llblectlon l~ (4)~ and
<br />;B~ In any case in which. 'gO days OIIllOfe i)fIOf to"he Gilte
<br />01 II lelthng 01 notlte of hen unQer subparagraph IA1. the
<br />Secretary recel\'ed wl1tten !nlOllnatlon (Ill the rnannel
<br />presCflb€Q In r-eguiahons IS$Ueo bv the s.eoetltYJ
<br />;:xmcermngachangemthetilxpayer"sresldenct', -lanouei;'
<br />(Ji such lien J$ also filed lrl accmdance WIth subsection If)
<br />Tn tne State!f1 whIch suerl reSIdence IS located
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<br />b!ered as Document '\'ole,
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<br />.8it- O'Ol~:lZ:'2.
<br />Grantor U 7
<br />.'. GH)\t~,l, 7"c, .\
<br />t{vlJ1.eti,~t-;1 f.L .,....
<br />STATE OF NEBRASKA) .
<br />COUNTY OF HALt: ),~!m'c.>
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<br />5ec:'6'325' 'RefeilSe"OfT1lfrfOf"tllStffiirg'e'''''''
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<br />OfPro~,
<br />ia) R~ Of ~~ . S~bject to s~'. regula-
<br />hOlls as the s.ecretary .may prescribe, Ute .SecretirJ.".?~
<br />i~e,a c.ertificate ,ohl}leas&_of afJ] {jell imposed .with ~ ."
<br />.!O:an~ iiHernal fe-lende taX" not feier Than 30 days atrer JtRiday :.
<br />on 'Nbich.
<br />d.) liability $auslled or Unenforceable. The Secretary
<br />finds that tne liability for the amount assessed. together with
<br />aU m!erest In respect thereof, nas been fully satisfied or has
<br />G<eeome legally unenforceable; or
<br />m Bond AccePted. . There lS furnished to the- Sectetal1
<br />and accepted bv him a bond thai IS condItioned upon the pal'
<br />meflt ot the amount assessed together with ali mterest in re-
<br />~pect thereof. WIthin the nme prescnbed by law \including any
<br />extenSion OJ slIch lime}, and that 1$ liT accordance WIth <;!JCh
<br />leQUlrements relating to terms conditions. and form oi [he
<br />oena aM sureties !hereon. as may be Speclt!€d by such regula-
<br />[iODS
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<br />See, 6103. Confidentiality and Disclosure
<br />of Returns and Return Information,
<br />,',) Disclosure of Certain Returns and Return
<br />!nformatioo for Tax Administration Purposes. .
<br />
<br />:) DISCIO:;Ull; 01 amount 01 outstaoomg hen ;j a r.CilC€
<br />'Jf lh;n nas- been 1!1ea PlHSl!ant to section 6-32-3\Q. me <tillOtU-'lt
<br />,I the outstandmg ob.ligatlon secured by such lieo mav be ms.:
<br />dQS!!d ."iO lInf, per:>Qn' ~hO fur1l!!;bes. satJstactor; o'if1rtefl
<br />evidence t~ai he has ~ ngnt In the' propertv Whlec.t io 5,1<:11
<br />lien Of :ntemls to-obtain a- tt\!nt lfI s'Jch property
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