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<br />ExceflllS From Imem.1 Reveeue Code
<br />Sec. 6321 Lien for Taxes.
<br />
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<br />dflYl8X'leg!eClsor:81usesto
<br />amo\Jn! :im.:lutllflQ any mlsr
<br />ilmount addl!JQIl to liJX, or assessable oenaltv,
<br />d.'lYCOs.rslhalrnavaccruemaOdi!iOfJlheretol
<br />in' favor of the United Slates 11~lOn all iJroperty
<br />'0 properry, whether 'ea! Of pers~nal. beionging
<br />
<br />Sec. 6322. Period Of Lien.
<br />
<br />Unless anorher date :5'- s;le~ficallv til(i!O 'aw, !he ~an
<br />,mposea bysectJon 532; sna!i;Jrlse althe (Ime assassmefll
<br />"; ['lade and s,~ail :::orWllue WOll! i_'1e Ioablli!y far the amoufll sa
<br />;;ssesseo a !;Jdgrnent Ihe ]tlsmg ,;v! of
<br />~tir.h ~ ~allshea 0" reason
<br />
<br />Sec. 6323. VslidilY and Pnorny Agamst
<br />Certain Persons
<br />" Purchaser's, Holdm Of SeCtlrity ImBlest!,
<br />Mechanic's lienol3, And Ju.ent lien Creditors. -
<br />~321 s~ai:
<br />
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<br />." Protsttiofl fer Cenaie Imere!ts Evan
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<br />Though Notice Fi!erl. ~ ""en co,.}"..;!, "mice,:;1 "Em
<br />llposec t)y ~:'~" ":a~ :_,~~r. ' 'ea. :.i.i;:t Sht1ii be
<br />valid
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<br />!'1m fe! filing Notice: Hnm. -
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<br />re! With Recorder Of Deeds Of The Oistf!ct Of Columbia, . If!
<br />the office of TIle Recorder of Oeedsot the Disiriet of Columbia, II
<br />the property subject 10 Ihe Iten IS swaled if! the Oisuicr of
<br />Columolo
<br />12lSiws 01 Property SubleC! To Lien. For pUrpOS65 of
<br />Daragrachs !lland i41. pr&pertyshAJ! bi! d::efTI~~;':: besilua[9d.
<br />jAlReal Propeny In lhe case 'It IBm ')perty, at its
<br />ptwsiCC'!lccation:or
<br />IB.lflersonai Pro~eltV. ;n i ' 0\ ll13rsona! property.
<br />whelher l!}flgiole ur intB!l!jlt!i.:, at the residenL'e of thB
<br />laxpayera: the lime the nOllceof lien is liled.
<br />For purposes of paragraph !21 lBJ. the residencs ofa corporation
<br />or p~nnershlp shaH.b~,daeme,d. to be Ihe placs at which the
<br />;mncloa! executive office"ot'-the bllsilless IS ldcated; and the
<br />reSidence of a laxpayer whose residence!s Without the Uniled
<br />Slales shal! be deemed w be tn the DiSlnC! of Columbia
<br />_31 Form The lorm and contem at the notIce
<br />referred subsection !a! shall tie Dfescrlbed by the
<br />Secretary ~allC!! shail be vallo notwlthstandmg any
<br />Ii!W f3garomg lhe forrr or content ot a
<br />
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<br />" Refilil1lJ 01 Nelia!, - fa< "",oses)l ""
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<br />General Rule. - L1illess notice vf lien IS reiilea lf1
<br />;'~annef presWOell In parsgraph (21 dUring rhe reqUired
<br />li!!nod.suchnollceafiiensha!lbelrealedesi!ledonthe
<br />')3Ie which I, !s f:ieo jin accordance With SUbSBClltli1 W ! atter
<br />'~.e e~lllraliofl at such Isfilmg permo
<br />Place For Rling. - " roGlIee wi lien rshled
<br />nur,r,g!l1ereQliliedfehhngpenodshaiibeet1eclIveofily
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<br />Ir me oHice If' which the
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<br />the case oropeny, !he tacl ot r81:lIng IS
<br />:~~~~~~);;~flrl~~;O~~~clll' an Index ie the eX1ent reqUIred by
<br />
<br />81 'f1anycaselnwhich,9tldoysorm{)fepriof_10lhedaIB
<br />Clt!!r!!fthngofflotICl!o!lienund8!subparagrBphlAJ,thl!
<br />Secre1<IIY receWild ,'inllen ~nformaHon iln the manner
<br />~;8sc;!tell ''1 'l!8Liia:u:ms Issued bv me SeCreIal)i
<br />il in Welaxpayer's r8S1denCB.I! a notICE
<br />rnaccordanceW!lhslIbsaC!IOr. if);n
<br />r610enctJisiocali,d
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<br />~,ReqW1d flet!liIig 'Period, .. -I~~q\,
<br />any notice -of Ifen, the'term "requiiid refiliRg periOtr meansC'.:f-'
<br />!AI the ofle-year period ending 30 days after mil: ~ration.;
<br />of 6 Years- after the data of the assessm~ cit the tBX;--amt:?:
<br />181 me om~.year -period ending with the expiration of ~ years/;
<br />aher me close of the preceding required- refiling perimf:for
<br />such notice of lien.
<br />
<br />See, 6325. . Release Of Lien Or Discharge
<br />Of . Property.
<br />lal RlIiBase Of lien. - Subj,,, 10 sudl regula.
<br />lions as the Secretary may prescribe, me Secretary shall:
<br />mSUR8 certificat~, of (Blaase'o.t.ar~v ~en imposed with ~~ro-
<br />any Internal revenue tax Iiot laterttian 30 davs aftsr the day'oir
<br />which
<br />m Uability Satisfied or Unenforcsable. ~ The Secretary
<br />finds that the liability for the amount assessed. together with all
<br />interest in respect thereof, has been fully satisfied Of has
<br />become legally unenforcellble: or
<br />12) Bond AccePted. . There IS furnished to the Secretary and
<br />!3ccElmedbyhim a bond that is conditioned upon the paymem (If
<br />the amount assessed. together with all interest in respect
<br />lhereof. wuhin the lime prescribed bv taw !including any
<br />extension of such limef. and that is in accordenca witl1 such
<br />reqUirements relating to lerms. conditions, and form 01 the llorld
<br />ana suretIes thereon. as may he specified b~ such regulations,
<br />
<br />See, 6103. Confidentiality and Disclosure
<br />of Returns and Return Information,
<br />Ikl OilcllllllfB of Certain Ratums and Return
<br />leformetilJe For Tax Administration i'urpoIes. -
<br />
<br />!.2IDisclosureof amounl ofoulStandinglien. jfsllotrctl of
<br />iren has been filed pursuant to seCl:lon 6323lfJ, Iheamour.tofltJe
<br />oUlstanding obligsllOn secured by such lien may be disclosed to
<br />anvoerson who furnlshas sall$laC1orv wrimn 8videAceth;n he
<br />haS a right rn !he prop91lY subject to such lien or Intends to
<br />o!.ltain a fightm such proparty.
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