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<br />Excerpu from Intllmal Ravenue CGds
<br />Sec. 6321. lien For Taxes.
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<br />'eiu~es flJ
<br />mer
<br />Olll1a!ty,
<br />lheretol
<br />nrapertv
<br />['~i01igit1g
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<br />'0 ~n~ fax
<br />~mourl!
<br />amoun\, to 1ill<', i:!
<br />~ny CQSIS may accrue if]
<br />.3 iJ;n I'n favor the United Stales \Joon
<br />10 property', Wi'lether real vf m:rsonaL
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<br />See. 6322. Period Of Lien.
<br />
<br />
<br />Sec. 6323. Vahdny and PrIOrity Against
<br />Caflam Persons.
<br />,. Pun:haser's, Holders Of Security Interests,
<br />Mechanic', Lienol1, And Judgrnl!lll Lien Creliitors. -
<br />rhr, eR!' 'T,POSBf1tJ\'SeClI0f1,;321stlaiinGlDe'.'3imBS
<br />8n~ i}ulnaSW 'luldel ~eC:.Jfi!\l ;Il!<;lrest
<br />,j(j{j'T'_em l~ef' J8{j,!tJi 'iD,i!;" wntc:'
<br />.~'" ,Hl~i'n'mems "I ~::;sel::C1"' > ~s :Jeen
<br />
<br />'" l'roIection for Certain interests Even
<br />
<br />Thougb Notice FUed. - '~J;Jg:l ~a!lce 01 :'I "en
<br /><'1pCSBd lw ~1lC':iOf1 632; !laS ['eer. suet 'il,' ~;;ab "Il! tie
<br />d!\O
<br />
<br />Place For FiIifl!l Notice: Form. -
<br />
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<br />'p.ai urooerrv.:n one
<br />J: olnr.r g(l~-ernmefllai
<br />"S jgslonated lw L}! slJch Stale. '11
<br />,'l/hIChlhfljJropertV$UbieClIJinei:en:ssilua,eO;JNI
<br />:,;1 refsonai PrOO~i1\' ., :he ~ase of personal
<br />ilfOperw ....hether 'OIl1glDie q ,'1langlble, ,n QnE office
<br />Wllhin lne Stale \(>r 'M county. or other go\'~mmemal
<br />,>Utl{ko'ISll1l,) ilS iJe:S1QnillCll ~ the laws ;It surn Slale.
<br />Wnle_" tIle CIODeltV 3\J!llecl !il lhe I,en :s SllUateO,
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<br />'Bl Wnn Clen Of DlS1.nct Scmrt ,'; the UHiCtl 01 ,he derk ill
<br />me UOIleD Slates CI$tIH:t ClJuM lor 'ne !UalClijl dlstnct in which
<br />;he prooerty SUblecllG ium IS Sltuafe(j, WhenS\ier ~he State lJas
<br />OInt by law deSll;;mated one attics wnich meetS the reQUIrements
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<br />LIt s:JbpsragfBph !.4l;or
<br />ICl Wtt!r'ReCIlfder Of Deeds Of The District Ot Columbia_ . In-
<br />U!!l office of the Recorder ot Deeds of Ihe District of Columbia, if
<br />lhe propeny SUOjllCJ: 10 Ihe lien is SItuated in the District of
<br />Coiumbia.
<br />l2!Sims 01 Property Suojeel To LlCfl, For purposes of
<br />paragraphs !1J and 14!. jJfoperty shall oedeemeo 10 besiluated
<br />iN Asal Property. In the case of oiL .~~e-peftV, Ilt its
<br />phvsicallocarion;or
<br />m;"Perstlnal Properrv. . hl "''1': (' ..;sonal propefiV,
<br />whemer ,ail9lb!e or llotB.'llf. ~, dt t~a residence of lhe
<br />laxpayer at the lime the notice of!jsn IsfilBd.
<br />FEn pur[loses of pafBgraph 12) (Stlhe residence of a corporation
<br />{If part{lerstH~ shall be d~.emed,.tll. be the place 111 yvhic!l i.he
<br />:mnclpal executive office of the business;:; located, and the
<br />reSidence of a IBXp;'lytlf whose residence IS Wlthoul me United
<br />Slatl?.5shallbecteemedtobcm!heOistrictofColumbia.
<br />i31 Form The form and contllnl of the notice
<br />ralerreo subsection lal shall be prascnbed by the
<br />Secreolarv shall ~e ~a!fd notWIthstanding any
<br />other law regarding lhe form or cONem llf a
<br />
<br />Refiling Of Notice. - For !lurooses a/ IhlS
<br />
<br />General Rule. - Unless 'l!luce 01 !len IS reliled m
<br />'he manner ~resc[jbed If] paragraoh 121 dunng the reQulfed
<br />refl!tngpeflOQ,suChnOIIC!lofhenshallbetraatedasfiledonlhe
<br />'lam on which It!S flied ~n accnruance with subseCllofl WI alter
<br />':-1eetpirallonotsucnreflhngpanod
<br />
<br />Plata For Rling. - .A nOllCS of hen renled
<br />dunng llle teQUlfsd.fiItlbny perioci shall be effectIVe onty.
<br />1AI 'I
<br />[;!suet: IS retiledm theoHic!! !nwnlch lhe
<br />
<br />rf]e case real property, lhe lac: of raWing IS
<br />3f1!ered ane recorded If] an maex lillne eXleOl reqUired by
<br />sutlseclion III !4l; and
<br />is' m any cas'e'.il1'WhiCh, 90 days Of more prior to Ihe date
<br />of a fghling of nori~ of lien under subparagfllph W, the
<br />Secretary received written in/ormatIon {in the manner
<br />prescnbeo!rl regulatIOns ~ue<i l:ly me Secretaryl
<br />concerfllngflchangeinthetaxpayer'SreSldenca,!fannuce
<br />Hi slJD'1lien.s also /lled In accordam:e w!lh subsectIon (f) in
<br />;heStalelnwhlc!1sut11res:denceislocateC
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<br />1AI111BonlPjll8fperirnlendin!l3ll .
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<br />Sec. 6325. Release Of lien'af Discnarge'
<br />OfPropIlrty,
<br />1.1 Releae Of lien, - Subject to """ raqtJ!a.
<br />lIOns as the Secretary may pmsaibe, t;,8 &tcretary- ~
<br />~:.8 certificaill: aflrf!l_,-,oH~ 1len irnpOS1ld with tjpel:tlo
<br />any imemal flNenue tax not later than 30 days after the day on
<br />which.
<br />ItlUability Sallsfied or Unenforceable. . The SecratBry
<br />finds that the liability for the amount assesstld, tugetherwith aK
<br />Interest in respect thereof, has been fully satISfied or has
<br />become legally unenforceable; or
<br />12J Bond Accepted. . There is furnished to me Secretary aM
<br />accepted by him B bond that is conditillned upon the payment of
<br />the amount assessed, logether with aU intefllSl in respect
<br />thereof, wilhin the time prescribed by law finduding any
<br />extensIon of such time!, and that is in accordance with such
<br />fl!QOlrements relating [0 terms, conditions, and form of the: oond
<br />and sureties thereon, as m8Y be specified by such regulations.
<br />
<br />Sec. 6103. Confidentiality and Disclosure
<br />of RelUrns and Return Information.
<br />ik! Oiscl1lSlll1l of Certain Returns and Rebrn
<br />Infunnation For Tax Administration Purposes. -
<br />
<br />121 Disclosure of amount of oumandmg hen. If a notice of
<br />hen has bean filed pursuant msection6323lfl,lheamolJlltoflhe
<br />outstanding obligation setll!ed by stJclt Hen may be ~osed to
<br />any person who furnishes saustactOfV written evidence thsl he
<br />has 11 righl in. me P,ruwnv subjea m such lien O!' !ntem!:s m
<br />ohtaina nghtlflsultlproptlny
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