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<br />Exurpts From 11Iternal Rewnue Code
<br />Sec. 6321 lien For Taxes.
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<br />i:aO'!'
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<br />ur 'efli5estQ
<br />ai'w'nter
<br />penalty,
<br />lhereml
<br />G;Opei1V
<br />,~' ~ersDilal, :!21onqmg
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<br />oa,' ;hg ~alT'e
<br />est 80dlTi[lI1ai "n:Gun1 add;:i{';l ll) ~3A." elf
<br />~~;~!!~e; aW;~;n ~~y j~~~S me ~:!ea
<br />~f)1 1:J prooeny. whmher rea!
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<br />Sec. 6322. PerlOo Of Lien.
<br />s soe(;!ilt'a~ tj~8lJ by !a...... l~e:_hen
<br />snap an&:! a' :;1{! '!~I? 1;"le assessment
<br />:~'e :,aOlllt'i t2f ;l1e iHnauN SJ
<br />"jll)dVer
<br />::t;p.;'!c1cedD'\l
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<br />ilsseS~~il iJr 3
<br />~C;fr; "i1tlih:y! .~
<br />!ac:se ,~1 "'!!t'
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<br />Sec. 6323 Validity and Pnomy Agalflst
<br />Cenam Persons.
<br />f'un:t_' S, Holders Of S8tU!iti lIltlllem,
<br />Meci1anic's UIlftOfl, And JIlIigmeni lien Crediinn. -
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<br />'::!i1 .'T\i);]SI\l ~'Y ~2;:- ;::r t.1?' ;;1:a;' Yd'.;J 8$
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<br />i:':f't:S::!', ",..Ct'" -, S-5<:e"r, "r~re$l.
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<br />""2 ii:: -,,\., ~,:: C.> :"Ere~;' ,\ "1,cr<
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<br />Protectioo for CenaiD Illterests Evefl
<br />Thooglt Noticli Flied. -
<br />,,;';:;s;>;:: ;, -, -, ~a~ ;~a; ,''-'''
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<br />PIIl:sFOlRt~Notiee; Form...
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<br />",:' ,'~' "~SL:. "110: 'E~", -e.-~6n:s
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<br />Enterea as Oocument NQ,
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<br />::;- ! I .~wjhe,.....(jJ ~
<br />CD ~tATE OF NEBRASKA,) S5
<br />o q~UNTY OF HALL )
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<br />~r15 ~:I: 18
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<br />RFG, OF DEEDS
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<br />;)1 S'itJparagrap-,'J iA): or
<br />lei Wilh Roro,..r or 0_ or The District or CoItJrnbi.. . In
<br />tl;e office of lne Recorder 01 Deeds of the DI$!rlct of Columbia, if
<br />the property subject :0 the hen IS Situated in the District of
<br />Columhla
<br />m SitUS Of Propeity Subject To lien. . For purposes -of
<br />naragraphs Iii and 14J, properTy shall be deemed to be situated
<br />:AJReal Property. In the ~Sl;! at feal property, at its
<br />physical locanon; Of
<br />IS! P€'iSGfhii Pr(tJt!i.'" JS€ of pefE-O.Il81 pr!T,_ t:f.
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<br />:'or purposes ot paragraph I2l IBl.lhe residence oi a corporation
<br />ili partflarshlp shall be dtiemed to be the place tlt_ whlch the
<br />C'nm:ilnJ1 e.'l;BCut1\-'8 offite -of: the business IS Qed, emt the:
<br />residence of a Hlxpayer whose resrdente IS without the United
<br />SI!!!BS &'lall be dt'emed to he H1 the District of Columbia.
<br />dl Form The form and content of the notice
<br />SlIOsewon ia) shaH be DIBscnbert by the
<br />'lOllca slla!1 be ~ahd flOtWlthst!lnding any
<br />.'l~'ti' Or(;ijlSlGn I~w regardmg the larm or content of a
<br />'~!,C2 0: ilen
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<br />2:; !h
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<br />Hef'I..i!!; m Nt!t~e. - l~, p~;p~ses ,:,1 ;,,'3
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<br />oec:,Q';
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<br />General Rule. - Jr.'l:;SS :lU!1ce of hen IS rattled In
<br />")t' "",wner prtiSCfit<el1 I" paf6grilpn CI durmg reQUIred
<br />p,jflCC!, :;lien ot hen :i/1aii be trealed as. on the
<br />:hiliJ whlChl( accoraance WI[l'lsubsecliOn laher
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<br />'1;Be"~HaH'"
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<br />L rtIQ:. rul r.:..~. - _~ 'iU[Il.t: Hi .,ii" "'''''IN
<br />':<.r,ng !1":" req;J,rea rel,I,ng p€lIodshali be ilffectlllaonly
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<br />:;Suchni.l!'C6 lien isref;llltlir, tMotflce,r which lhll
<br />il:1C
<br />:~ij (3S1l rea) ~tcpeny. !tie tact 01 relihng IS
<br />i16P,l: :n~ re~C:~il(l ,r: d;' .r.jf./>. Ii.' the t!\lern ;llQUlIt10 b\'
<br />~l,USijC!,1ifl ill !4i, il:-:C
<br />:6) in anv eMS in which. 00 days or tnfi8_,llfior Ul the datil
<br />::-f 8: fellhng of notice of lian under subparsQnlpn tAi, the
<br />SeCri!iill, ~!lcelved wnttSI1 !nioiIT18ucn I'n !he fT'rannSI
<br />(F6.:ic;;beJ .~, !13QJiatiuns ,SSlJad by the SacrelBf')!
<br />".:hange ,f! the ld,t.j.."l8yC(S Hislc!ance, 11!i nO!H::13
<br />,S 8:$0 nee Ir <lCCJrdance with suDseCl;or II! ,[I
<br />\.-\:'t)'CI"S-'J;;!',i:.5:dSflCt::iiCca,ed
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<br />l3I.liIIIirId a.a..'(~_ - In 1h<I '"'" 01.
<br />any n.....orfi.n:tIie"";,1~refilirigp'e!iOd""'...<
<br />~~6~=t~~";,~~.:r"'~=~:
<br />1B11h<I ooo-yaar periad ..ding wIIh'1h<I "'Iiiratiolrot&.vears,'
<br />alter m. d<lse of 1M proceding' reqailod rafiIit!I periUol>for~
<br />such notice of tien. -,
<br />Sec, 6325, Release OftienOfOiSCha-rijil"
<br />Otl1oP.tlltY,
<br />;0: ~~ !Jf U=. ~--i.i~ j~ sudl r6V~-
<br />uons as th. Secretary mey prestriba, lhB s_ sl1aIl
<br />issue 8 cenifiC8te a{ relSitS8-, of 'lfW lien imposed with ~ tQ
<br />.ny Internal revOnue tn-\1ot Iat8t thlIlt 311 daY" otmr 1liiolWoO
<br />wI1ich.
<br />111 UabililY S.tisfiad or Unenfilll:tlllbia, Tho S....tary
<br />finds Ih:: ;fi. liability f., th. Bmotlf1t assossad, togalhBr wIIh all
<br />,":rCoSt '" ,espect thar..t has ba8l1 fully satisfied or has
<br />become !&gaily unenforceable; or
<br />III I!or.~ AcClljlled. ' T/1ar. is .,mrs/led to tho SBCf!tary ..d
<br />accepted by him a oand that is conditioned upon the PBymem: of
<br />!he emount assessed. togethar with all mtaflSt in rBSp8Ct
<br />thereof. within the tima prescribed by law {mcluding any
<br />6~1ension of such timel, and that is in accordance with such
<br />reqtJiremems relat1ny to iarms, conmtions. &1d form af tha bond
<br />8no sUferias Iherool'I, as may be spetified by such iegulBt!ons.
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<br />Sec. 6103. Confidentiality and Disclosure
<br />of Returns and Return Information,
<br />!kI ilil:ialln of CartIin ii8iJrIIlI III1li ileltn
<br />InfnmIItioo For Tax MniRiItnliIn Pwpea -
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<br />i2i DISClosure of amount of outstanding lien. . 11 a notice of
<br />hen has bean filea pursuant 10 section 63i3m, the amount of the
<br />OlJtSlBm>ng obIigatlOO sacu..d by such lien may be dIst:Iesl!d to
<br />any person who furrnshes SBtlSfactOry wrttt8ft evideooJ Wit he
<br />h~ a iijh: ~ t~a O;"\ijJ;;it'j ~~ J:C =-":;h ~ ~f 'm.~ l{l
<br />obtain a Tight in such propeny
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