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<br />Excerpu From Internal Revenue Code
<br />Sec. 6321. Lien cor Taxes.
<br />
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<br />any [,Ox nEgiecl~ Of retuses to
<br />;;mouflt lU1cluding anv Inter.
<br />lD13x, or assessable penalty,
<br />any costs [11m may Ciwue 10 adlll1lol11hereto)
<br />if1lavof 011l1e UnJ1efl Stales uoon al! pmpllrtJ'
<br />1c propeny, whether real D' llersonai. belonging
<br />
<br />Sec, 6322 Period Of Lien,
<br />
<br />another dale IS ~1l!l:CI~Cilily ftxed Ill' law, the hen
<br />6321 ~ha!i ~n~e afthe rime the assessment'
<br />::~)f1linue un!il Jhe liability tor The amount so
<br />agamS1 the !axpijyer B'ISlflg OlJl of
<br />,,~ ber.J!i1es UOp.;JIOfCeahle by reason
<br />
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<br />Sec. 6323 Validity and Pnonty Against
<br />Ceflain Persons.
<br />al Purchasers, Hnlders Of Securily IllIerests,
<br />Mechanic's lielllllS, And Judgmenl lien Creditor~ ..
<br />
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<br />It I Protection for Cenain Interests Ewn
<br />Though NotiCft Filed. - FvP.fl ~nOl!g!1 "mice [Jl iI ':fm
<br />,mpmwd b' se~lon 3:121 ~i1S oean i"ed, ::;,jC~ i'en shal! not t,e
<br />~ahd
<br />
<br />Place For Fihng Notice; Form, -
<br />
<br />;): P~aClJ F9' !-:lmQ_ lMP. notice reierreo :0 ~~, SJ~
<br />"er.m:m la!s~',;!i Ds i1ied -
<br />'AI Under Stale Laws
<br />ill Real Propel1V l~ 'hi,' (Jse oj real [ifiJoerl'i,
<br />lltflcewlll1l1lfhe S;ete1,jr or other
<br />subdiviSIOn!. as ;);:!slcH'lfHect l1y !lW- oj
<br />whlchlhe plooertys~biect tGthe hen issllUalell,and
<br />;'i Personal P'ooeny :~ the case 01 personal
<br />properly, Whelhe! :anglble 01 lntangib!e. i" 'Jill: oihee
<br />W:lhin the Slete 10' !he L'UlitIlv, or other llo~rnmemal
<br />dS 1esiglHHed by the laws ot-suCh SUllE:,
<br />'f1 which [Ftlperty subject !o ,he hen IS SItuated,
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<br />iBIWnhC!erk Ot OiSlf1Cl i:'.;he ut:lceot the cieri:. iJi
<br />the UMeo Slates Clstnet Gourt Ire ,UGICISl d:stnC1 It1 which
<br />~he prope;iy subject 10 her. IS siluama, ~\'hl!llever lhp Slale has
<br />nntb,,'lawdeslgnatedcl1eofk:ewnlch meets thereQUlremems
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<br />afsutJparagraphlA!;or
<br />!C1 Wrth Recorder Of Deeds Of The District Of Columbia. . In
<br />[he office of the Recnrder of Deeds of !he Dis1nct of Columbia, Ii
<br />The property SUbl!!Cl to the lien is situated jn the District of
<br />ColumbIa
<br />i2lSllus Of Property Sublecr Tn lJlm. For purposes of
<br />paragraohs f11 and 141, property shall be deEmp"', ~e Slluated
<br />iAJRe<i1 Property. If! the case c'. feRi \, '"P.:ty, at its
<br />physro:a!:Of;ntion;or
<br />(B1Persom,1 P;cnel1V. . !tj th,_ 0: ~l:-rson81 propertY,
<br />whether :anglble or intangib!i., 6l Ihe residence of the
<br />iilx:oayer 8t the ttme the nollce of lien IS filed
<br />For pUJJ}OSe5_ of paragraPh.t2)_IBL tha.r.8SIdence at a_corporation
<br />or pannershlP shall be deemed to be the place 81 which the
<br />PlJnCTflal exeCUlIva office .Qf the businass is localed, and the
<br />rllSldence of a taxpcyer whose residence IS without the United
<br />.Sialesshallbe deemed to be in ine-Oistrictof Columbia
<br />i31 Form The form end _comenT oj the flotlce
<br />re/wed ,q subsection shall be prescnbed by the
<br />SeCi8rary '101)Ce be valid notwnhst81lding any
<br />.nher [l! law regan:lmg rl;e lorm or conteol of ij
<br />
<br />Hefiling Of NotiCt!. - For p<lrpases 01 allS
<br />
<br />S,X!i:Jn
<br />
<br />; ~ I General Rule. - Unless n01lce 01 hen IS rehletl ill
<br />:re ,cnanner prescnbed m paragraph 121 dutlng the reQUlred
<br />refllrngperlOli,suchnollceofhensn8I1betrea!edasllledonme
<br />;ial1l on which II IS hied ilO accordancewlil1 subsection If) I after
<br />:!'e e~~Hratlon of such reilling perIOd
<br />
<br />PlSC8 For _ Filing~ - A nOllce oi lien feliled
<br />during the reqUired refding penodshafl be effaclivaooly.
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<br />i:isliert nDlIce 01 hen Is:etlleo In the olfice III whIch the
<br />VflOIf1Ollceotliel1wasfileo,and
<br />!Jilin rim case 01 real property. the tact of relilmg is
<br />enlered and recorded III an 100el( to the e_lttelll required by
<br />subsection jf) 141; and
<br />iB) :11 ani' case Ifl whlcl1. 90 days armore pnorto Ihe dale
<br />01 a rehbng 01 notice of hen under subparagraph IN, the
<br />Secretary receIVed wnnen InlormallOn hn the mam1e1
<br />prescnbed III regulations :ssued by the SeCrelarYI
<br />concernmg a change In lhetsKpayer'sresldence,lf anotlcll
<br />;;;such ilen is also filed m accordance w!th subsection lnm
<br />lheSlale Ifi which such resldencs IS localed
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<br />131 . Rimind _Qiliiij Piritld.."" in_ tIljl,1;.""~{
<br />any I\otice-oriie~~ tfie term "requirslf'refHmg peliOd"~'mea1if=-~';
<br />\Ai Ihe ona-year ptIriod ending,30-',days after _the ~~
<br />of 6 years after the date of tl!_e-_assessment td, the taX. 8nd~1;
<br />IS! me one.year period ending wtlle-expiration nf, 6 years:..:.
<br />after the close of the pracading required rafiJirig:'period for;'.'
<br />suchnoticllof 6en.
<br />
<br />Sec, 6325, Release Of' lien Or' Discharge
<br />Of Property,
<br />,,1 Release Of lien, - su~ect to sud1 regula-
<br />~o~-,as ~ ~~}I1.av>~~~. the ~eli9'j:~
<br />Issue a certificaTe or-release. of any rien. Imposed with respect, to
<br />any infernal rBVIlflIJlLl31( nntJater_than 30 days after the'day.OQ:,
<br />which
<br />ill liabIlity Satisfied or- Unenfbrtaable. . The Seaateri
<br />fl!1ds lhal the liability for the_-amollrrrassessed. together.w.all
<br />Inlerest m respect thereof. has been fuUy satisfied or has
<br />become legellyunanforceable; or
<br />121 Bond Accepted. There is furnished 10 the Setretary and
<br />ar.capred by him a bond that is OJnditionerl UjJon me payment of
<br />the emount assessed, together with aU interest in respect
<br />Thereof. Within The lime prescribed by law !including any
<br />extension of such time!, and that is in accordance with such
<br />reQUlremantsrelatingto terms, condrrions, and form of the oood
<br />and sureties thereon, as may be specified by such regulations
<br />
<br />Sec. 6103, Confidentiality and Disclosure
<br />of Returns and Return Informalion,
<br />Ikl Oisclosure of Cemin R8\IImS IIIld Return
<br />InformatitJn F1lr Tax Administration Purposes. -
<br />
<br />l2IDlsclosure of amount of alllstanding Iiell, If a notice of
<br />hen has been filed pursuant toseaion 6323!fJ,tbe amount 01 the
<br />oUlstandmg obligauon securBd by SUth ~en may be disdoserl to
<br />any person who furnIShes saustactory wnnen evidence thaI he
<br />has a"rigmm the propeny subj!k1: 1O"-such hen or mtends to
<br />oblain a right Irl such ptopertV.
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