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<br />Excerpts From Internal Revenue Code
<br />See. 6321. Lien For Taxes.
<br />
<br />If any person liable to oay any tax neglects Of retuses. to
<br />pay the same after demand. the amount (lncludmg any mter-
<br />est, additional amount. addItion to tax, or assessable penalty,
<br />IDi.ether with 3IJY costs that may. accrue 10 additlon theretO)
<br />shall ~ a lien in faVOl' of the- United states upon aU property
<br />and nghts to property,. whether real or personal, belonging
<br />to such person.
<br />
<br />See. 6322, Period Of Lien,
<br />
<br />Unless another date is speclfl'cafly fixed by iaw, the hen
<br />imposed by section 6321 shaH arise at the tlmf.: the assessment
<br />is made and shall coniinue until the liabllltv ior the amount SJ)
<br />assessed tor a ju!lgment against the taxpayer arismg ou! of
<br />such liabilIty) IS satisfied or becomes unenforceable by reason
<br />of lapse of time
<br />
<br />See, 6323. Validity and Priority Against
<br />
<br />Certain Persons,
<br />
<br />ia) Purchaser's, Holders Of Security Interests,
<br />
<br />Mechanic's lienoo, And Judgment lien Creditoo. .
<br />
<br />The hen IlJ1pos.OO by sectlQr. 6321 shall not be vahd as agaiflst
<br />any purchaser, holder ot a secuntv mterest mechamc's
<br />lienor, or Judgment lien credItor until nohce thereof which
<br />rm:ets the lequlrements of subsectIOn (f) has Deen filed b~
<br />the Secretary
<br />
<br />(bl Protection For Certain Interests Even
<br />
<br />Though Notice Filed. . Even tilough notIce ot a iJen
<br />Imposed by sectIOn 63Z1 has been filed. suCh lien shailnot tJt>
<br />valid
<br />
<br />10 Place For filing Notice; Form, .
<br />
<br />S&tiOfl (~:~:aI~C~F~;~llmg~. J~e.ootite relerred ro !j1 suo.
<br />
<br />(A) Under State laws
<br />
<br />(i) ~eal Property. In the caseO! real property, to one
<br />oHic.e within the Slate (01 the county, Of otner government
<br />al subdivision), as designaled by the laws (If such Sl:3te. l~
<br />whic.h tile property subject to the hen IS Situated, and
<br />
<br />\il) Personal Propelly !rl the case ell pelsoila!
<br />property, whether f:3ngtble Of mtanglble. m Doe olhet'
<br />within the State {Of the COUllty. Dr ather glJ'lernmenlal
<br />SUbdIVISIOfl), as desIgnated t;y the iaws of such State
<br />m whIch the property subject to :he hen I~ ~:.it1!ateo
<br />01
<br />(8) With Clerk Of District Court. in the ofhce of the clerk
<br />of the United Sta~ distnct court jar the jUdlClai dlstrrct in
<br />which too 'property subject to lien is situated, 'Iloenever Ille
<br />State has /lor by iaw designated one oHlce whIch rneets the
<br />reQuirements 01 subparagraph lal. Of
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<br />(C) With Recorder Of Deeds 01 The DIstncrOf CoIumbia,-
<br />In'theoffiCe ofll1e_erof lJeEils'.oftfriHJislrict'oflllltlmilllt
<br />If the property subject to the hen IS sItuated HI the District of
<br />Columbia,
<br />(.2) Situs Of property Subject to lien. For purposes ot
<br />paragraphs (1) and (4\. property shall be'deemed to be
<br />situated
<br />,(A),Reai_.r~upert.y.,. Ill, th_e}:;a~..ot r~l_pfl.IJlf' .<It lts
<br />physical foCatlon: Of .
<br />/B)-Personal P'r.::-Pflrty. .In theclISf, 'flf'\r.c.: <}~rty,
<br />wtlether tangible- ?f ;;Ihmglble at ,,;idenc.e of the-
<br />[allpa'r'erat tile trme the Ilotlce01 HEil i:S IIJed
<br />for purposes of paragraph m is), the residence 01 a corpora.
<br />.iion. Of partnershlPsttall 00. deemed to be the place at wlnth,
<br />the prmcioal exet:utl'o'e office 01 the business IS located. and
<br />the residence of a taxpayer whose :eSloeflce is WIthout the
<br />IJmteo States shall be deemea to oe In the Dislnc! of Columbia
<br />(3) Form rile form and contenl cf tile iiotice
<br />refened to m subsection ~hall be prescnbed by the
<br />SecretaN Such notice be ,ahc! nDtwlthst'.andlog
<br />qther DrGVIS-lOn ot 'aw re,~ard;ng the form Of content
<br />noticeD/lien
<br />
<br />g} Refiling Of Notice. For C!!J[[)O$E'S iA !hiS
<br />~Iwn
<br />General Rule. . Unless notice oi l:en 13 ,'eh!eo ill
<br />'he manner prescftOO:l in ,2) dUlif\g the reqlil!OO
<br />:eflling perIOd, suer notice soa!! be treated a-s f1leo (Hl
<br />me date on which 1115 flied (Ill acccrdance WIth subse::tlon (f) !
<br />after the expiration 01 ,uch rt'flling period '
<br />z\ Place For Filing. A notice ai ,'en ~",hll'd
<br /><lurl~t thl~ i€:Q,n,eo relill1lg penw shall be eiiec~ve. only- ~
<br />I) such notlceci hen ;slelilea nl theoHlce '1 wh!U1
<br />the ::r10r "atlce of lien was filed, and
<br />(il) in the case of real PrGperry. the tact 01 relihn~ i<;
<br />i'1lIf'fed dM rlCtoroed II! an lnde~ to Ow ntem reQlJm'rj D.
<br />subJeCMnd')(4); and
<br />'8) >11 ilnycase'in which. 90 davs or more pf1or'to the date
<br />oi a ref1!mg ot noftce ot hell under subparagraph (A\, tnI.'
<br />Secreta;'! rffelved writ1e-1l ;r!immatwn 'In the r'l3nner
<br />prescribed In regulatIOns ISSUed by the Secretary)
<br />~DnCel/lmR a Change in lhe taxpayer'~ rt~ldence, Ii::; notice
<br />ni such ilef1l~ "Iso !Ilea :,1 JGt:ordanee With sLlbseclWfl Ii)
<br />HI the State ,0 whrch sLlet, reSloence r.; localP.t1
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<br />~~6t~,~:r~~~~:e~:;~'\r~
<br />
<br />(b) tile one-yearperio<!:,endihg with,tl1i!,..~_1Jt6
<br />,.,... .ft.rtl1i!.c1...,of . the,preceding'required.rtfi!ilJg
<br />period for such notice of lien.
<br />
<br />Set,632S: 'ff~~ASeo.n1en 'Drmsctlatge
<br />
<br />'. Of. R(ol!~qy,
<br />(a) Release Of . tien. ' Subject to' suctl, fllgU!&.
<br />tlOIlS as t~e. Secretary may.:--,pr6SC(!~,; the ~hlry. s~p,
<br />!SSUtM certlflcate.o1 ,'O!le:ase Of llflJ\hen Imposed witt; res.,
<br />to any internal revenue tax not later than 30 days after the. day
<br />OIlA'hich.
<br />(!lliabi!it( Satished 0, Unenforceable. . 1he Secretary
<br />hr.dsttlat the liability for the amount assessed, together with
<br />all interest 1Il respect thereof, has been full\' -satisfied or has
<br />betome legally unenforceable: or .
<br />il} Sond Accepted. - There IS. furnished to the Secretary
<br />and accepted by him a DoM that JS conditione<! upon the pay-
<br />merH of tne i1mDunt 3ssessed together with aU Interest in re-
<br />spect thereof, wfthin the time prescribed by law {induding any
<br />extenSIOn of such t!mel, anti that 1$ III accordance with such
<br />reQulti;ments relatlllg to terms. conditions.. and iorm of the
<br />c-om:! <lnG suretlestner-eoo. as may bespetlfted by such regula-
<br />nons
<br />
<br />Sec. 6103. Confidentiality and Disclosure
<br />of Returns and Return Information,
<br />,kJ Disclosure of Certain Rerurns and Rerum
<br />Information For Tal Administration Purposes. .
<br />
<br />;21 Dlsclosu,e oi amount Of ourstandmg helt . If a nobce
<br />O! hen l1as been flied PUlStilffit to sectl{)fl 6323(f}. tile amount
<br />of tne outstandmg obJigabcn securea by suth lien may be-dis.
<br />.c!o:;ed to,any,:person !WO- furnishes. satisfactor,- wlltten
<br />-evidence that he has a rlgf\! 1fI the propert)' ~litilect 10 such
<br />lien DI :ntends Ii, obtain a Ii~nt IfI Stich-property
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