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<br />Exl:8rpts From IIlIBm8I Revenue CmIe
<br />Sec, 6321, Lien For Taxes,
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<br />If any perSQf1 liable to pay any tax neglects or refuses to
<br />pay the same after demand, the amount !including any inter-
<br />est, additional amount, addition 10 tax, or assessable penalty,
<br />together with any costs that may accrue in addition theretOl.
<br />shall be a lien in favor. ~ the. United States upon all property
<br />and fights tu propeny, Whettuif rea! or personal, belonging
<br />\Osuch person.
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<br />Sec, 6322, Period Of Lien,
<br />Unless another date is: ~urlicaIy fixed by laW, 1t1e ~~en
<br />imposed by section 6321 ~ltati~-artbe time the-assessment -
<br />IS made and shad continu~; ':"Itil the I. tor the _8mou~t SJ1 _
<br />assessed lor a ludgmem ag8irm the rtlxpayer aristng out of
<br />such 1iao:lny) IS satisfied or b:ecomes unenforceable by reason
<br />oftaoseoflime
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<br />Sec, 6323, Validity and Priority Against
<br />Certain Persons,
<br />la! Pun:lla.'s, Holders Of SIlCUlity later_
<br />MIII:l1anH:', liInors. Aad .Judgmtnt LiaII CIIlittn -
<br />The lien imposed by section 6321 shaH not be valid as agamst
<br />BOY purchaser, hOlder crt 8 sacuritv interest mechamc's
<br />lienor, or judgmem hen creditor l!nul notice lhereof w'lich
<br />;net;ts the fl!quiremems of 2uhseci1on if! !)as been filed by
<br />the Secretary
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<br />101 PmtJctiaa FnI Certain Inter8IlI E'IIn
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<br />Though Notice Filed. - Evan mough notice of a lien
<br />impoSed by secwn 6321 has ilften tiied, such hen shall !'lot he
<br />valid
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<br />in PIaa! FIll Filing Nutic8: Form, -
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<br />m Place For Rf1ng. . ThI notio: .rsferred to In sub.
<br />s.acwn ifl! shall be f~ed
<br />l~.l Under State Laws.
<br />m Rta~ Propeny. In the case Gt real pl'Opeft), ;1"\ one
<br />attire Wlthin the StalS ie' the CO\.HllY. O! ether governmental
<br />subdivisionl, as ntslgnated by the taws of such State. !1'1
<br />which the propenv subjact '0 the lien IS Sn.UBtOO: ana
<br />hdPi."Silil&t P;opiITi. in ilie CSS\l 01 plit$OOtSi
<br />propeny, whether l&nglbli Of lI'ltBngiNe, in one offict
<br />..thin the St.Ie lor the """!y, or otllar IJO'Iirn"""lel
<br />'_n!, as dasigntll1l<l !ly the !ews 01 suell St1lt.,
<br />tr1 whIch the progeny subJect \0 the 1l61l is situated;
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<br />!Bl Wltt'l Clerk. Of OlSttlC1 Court In the office of the clerk of
<br />the UnitlJd Statss dlst!'ict !:nun for !Ml judiClSI district m which
<br />the prop9rty subject to ban is SltuaOO. whenever me State has
<br />not by law designated one office which meets the requirements
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<br />of subparagraph IN; or '" ~"',
<br />IClW"" Roamier Of IJeetIs Of The DistrictcOlColumbi.,.lo
<br />the office of the Recorder of Oeeds of the District of Cofumbia. if
<br />too prOjl'ny subject to the Iioo is situeted in the rnstrict of
<br />Colurnllia,
<br />I~ Situs 01 Propeny Subj.ct r 0 [jon, ' For pufjlO9B$ of
<br />par.graphs III and 141, prop.ny shalllMl de.med to be situet1ld '
<br />W,Rsel Property. In the C8S&,_of,ieal property, at._Its
<br />physicel!ocatirm:or
<br />IBIP."",.J Property, ' In the casa ,r p~.....1 property,
<br />whll!hor t.ngib18 or int1lngilll., ot ;, ' ',_ of 1l1a
<br />taxpayer at the tima t~2 notCEl r:' :"""> i~ , "'..
<br />~r purposes of paragraph 12! (3). l' 'k._.;:-il...<; ot a CflrpiUll"tidn
<br />Or porm!ll""io "",II::~.._", " ttle p~ce iJIt,'N!ic!f \lOf,
<br />princioill ~Vll officeoLth':m- is loci led, .od 1l1a
<br />rosid_ 01 . ~r whose - n\s;ddnce is without the Unrted
<br />, SlBtes shall be _.d-to baintl1iJli$trict of Columbia,
<br />131 Fonn. The form and content of tha noti..-e
<br />"f1lmd 10 In 'ubs9CtJon la! mell b. prescrib.d by the
<br />Secretary, Such notice shall be ve~d notwithstanding any
<br />other provision of law regarding the form or content of a
<br />nonce of lien.
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<br />Igl R8Iiiag Of Notica - For purposes 01 this
<br />section.
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<br />ill G8IB1I R_ - Unless notice of lien is refile1i in
<br />the manner prescribed in paragraph 121 during the requirad
<br />refihng period. such notice of hen shall ha treBted as filed en the
<br />oste on which it is filed {in act:o<<iance with subsection If} I after
<br />lhe expiration of such refiling period.
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<br />i21 PIaca FIll filing. - A notice 01 I"n "fil.d
<br />d\if1l19 the "01!lf"1 "filing p.llot! shallll9 .ff9Ctlvtl oo~. '
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<br />!II such notice of lien is rafj.jed in the office in which the
<br />pnor nOtiCe 01 hen was filed, and
<br />liil in me castI of real property, the faCt of refi!ing is
<br />entl!fed Bnd r8C'Orded in 80 indo 10 the elUent rSQulred bV
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<br />~~~~~ i:;-~,!lnays or.6Hoi' to the dale
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<br />01 . ..filing of notictl of hon U!1CIa! subllaraQl1llh IAI, tl1II
<br />Secretary received writtan infnrmation (in thl maoner
<br />prescribed In reguiations ISSUed bv the Secretaryl
<br />C01lcerrn~ e, things in ~e t8XP8yef'S residence, if a no~
<br />ot such lien IS also filed In accordance with subaectioo m In
<br />the State in which such residflnca is located.
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<br />sec,6325:<~~eliOruoo'i~"='(
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<br />ialllMlt Of liIL - Subjact ro.regtl!o-
<br />tions ;s tho Seaataij,o mar . pnl!CIibI. sha
<br />... cenifia!illtl.rtllliato~..hn iIl\fIO!lId
<br />ooy intllmal r_ tall; 111& latar,tNo 3Il days
<br />which, ""-"""-""
<br />I1ILiBbility~ilf~,Tha~
<br />finds 1l1at tIl. liability fur the .mount -.l. tng8therwirll all
<br />intarestinrespsctthereof,hasbatlofullySOliafiedorhlls
<br />becam. legally U"8/l1orteable; or
<br />1111lond Al:ClljJt1ld, ' Ther1 fa fumiahad to the SaaIlIlY IlIld
<br />.ccepted by him . bond 1l1at is ...- UIIOII tl1II peymoot of
<br />tho .m..." aasessad, togB1l1ar with III intIrsst in I1II1*l
<br />th.reof, ..thin the tim<l proscrillod by law IincIuding lIIlY
<br />._ of such time), end that is ill 8t:t:llItlonco' wiIl1 such
<br />r9Qlli"monts relating to -.. ctIflIitioos. end form of the bond
<br />ano "".ties thereon, as may be specified by aucil roguIoticn.
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<br />Sec, 6103, Confidentiality and Disclosure
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<br />of Returns and Return Information,
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<br />ikJ iiiIdan ui CIrIIiI iiItwII .. iIltInl
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<br />IninItiII For Tu""" ,.. -
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<br />121 Disclosure of .mntlIlt.1 outStllIlding!ian, ,If 8 notictl of
<br />lien has bean fiIod purstlBnttoser:tion6323lfl. the_ofsha
<br />outstBnding <bIigaIion ....... by such !ian maybt diodoood to
<br />eny paraon who Iumishas salisf!lctory wman. ........ he
<br />has 8'r1,jht ,,<l1a PIlItlII\V ~ li".ll:l11ian or _ to
<br />"obt8in.rigf;tn~~,
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