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<br />Exterpts From Internal Revenue Code
<br />Sec. 6321. Lien For Taxes.
<br />
<br />!i any perSOll i'able 10 pay any HI}. N<91eCIS or retuses 10
<br />pay the same aller dem:Jnd. 11'1e arnCl.:nl !inclU{ling <lny 'r.tllr.
<br />es._ adc!i!lQllal amount, addilion to la;::. or assessabl!'! penalty,
<br />together with any r.ost~ thaI may '1wue m adrlitICr theretol
<br />shaH be a !ten ;n fa~or of the Lmned StaIes uoon aU property
<br />and ;Ights !O property, wMther real O! DsrsonaL belonging
<br />to such oersQn
<br />
<br />Sec. 6322. Period Of Lien,
<br />
<br />
<br />Sec. 6323. Validi!y and Pflority Against
<br />CertalO Persons.
<br />Ie! Purchaser's, Holdm Of Security IDlMests,
<br />Mecl1anit's Lieoors. AmI Judgment Lien Creditll!1. -
<br />The 'ie" 'rnp<JSEG ~y sect,un tiJ2~ :;ha!: niJi uB ~d'lG as agamst
<br />any Dllfcnas!:;. ~L(jIGef "i 3 seCt;ntv 'i1!€;es!. mechaniC's
<br />'!.:r',i', ~. lU:?Jme:H !lef' (:1-,'0,,;)[ ,;;w; f'1Preaf whiO'
<br />-T;i<el!, F't- 'i'QlYi'q)t!I)!S :1 SL~seC1i'J~ "as bet>fl liled Ov
<br />:~f SET''C't3iy
<br />
<br />n ijlvtOUUU Fur Certain htterest! tVlm
<br />
<br />,~ O~=~Ul~~' ~as 2;;~,\,~~~j~:~ ~~~~:~S~~:i ~Dt be
<br />.aiil!
<br />
<br />Place f1l! filing Notice; f1l!m, -
<br />
<br />"P';1l't' ;c ~""'Q ':>-1 1't1;l~:!? JetFre'~ '': ~~~
<br />
<br />
<br />Jovf.frlfT\en\al
<br />S~bdIVlSlllr.i, as iJtlSign;;IM n" !!it' ,)' s~c~ STale, If:
<br />wh;ch,htl pll)pen\ SliD!t',;! 10 i:w !i~'ll.:is:tlHlhld, ilfrO
<br />';;! Pt>rsonai ~'r,\;.!erh' 1!;e :ast! of pl1rS,1fl,,!
<br />proper!)., O'ihelfnl1 :d;~9:tJ!e ,.Ii d113f1grbie, ii' ::Jne oHlce
<br />.....!lhin the Stilte if\' 1"t' C1.'uflty. Of mller govl'rnrnentBI
<br />",,:}d:~ISh1i1!. as lh IN! law:; pI SuCf1 SIdle.
<br />M1:ct1 1~:, SLO!ec! "W ',l!n :s SI!U~!pJ
<br />
<br />B: Wlt~ Ch:!f~ U! (1:$1I1L': :[1 !"-e O!tICt! me clerk 01
<br />Ihe iJr,,~t'd Siales ilISH!C! COlirt ::1& ~UcilCjai di$!l1ct i11 which
<br />the ~rOPBn'r subjec! to hen i$ sH!.>d!e;J. 1\iileile..Sf ttw StaHl has
<br />'1P! by l"lw da_'~ignafed ope utfict' wo;cn meets the ;1!Qu,rements
<br />
<br />/' ~' , 84 -t) 0 5 5 8 3
<br />Z 'Granlor--D..-
<br />I 0 GranleeL~.
<br />:::!:. Numerical .zZ.11..
<br />,.g !~'~E 0:: NEBRASK~~ 35"';(
<br />o \.IU, I 'r HALL
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<br />of :;ubparagrapl: (AJ; or
<br />ICI With Recorder Of Deeds Of The District Of Columbie. ' In
<br />the office of Ihe Recorder of Deeds of the District of Columbia, if
<br />Fha property subject to the lien is situated in the District of
<br />Co~tJmbia
<br />i2l Situs Of Property Subject To lien. . For purposes - of
<br />paragraphs III and 14f, property shall be deemed to be situated -
<br />!AI Real Property. . In the case of real property, at its
<br />ph;-sicaf Iocaiion; or .
<br />ISl Personal Property. . In the ca.~ of personal propeny,
<br />whether ta~gibl.e llf i~a:, '" residence of the
<br />1"X05'y'cf at me t""1a thl:' ;lor':~"'lJ "", ad.
<br />Fm p:"_lpOS8S of paragraph 121 I Ii. ,:,"'-.~m;s of a toip:lraticn
<br />, or ~eisl\!j she!Lbg rl&a.~ "J be the place .atwbieh tha -
<br />pnnCljJi!1 executive oHice of the business is located. and the
<br />rp.5ldence of a taxpayer whose fesidenca IS without the United
<br />Slams shail be deemed to he In me District of Columbia.
<br />(3: Form The torm and content of the notIce
<br />'staned to 111 subseclton la! shall be prescnbed bV the
<br />Secretary Suct1 nOllce sheil be valid notwithstandrng any
<br />Glner of law regarding the form or content of a
<br />
<br />reasan
<br />
<br />IQ! Refifing 01 Notice. - For purposes of thiS
<br />
<br />,;et:~\i~
<br />
<br />,~; GeneraJ Rute. - Unless nollce 01 ilen IS reWed In
<br />Il'amer p:escnhed 111 paragraph ~2! during the required
<br />period, sut.h 110ltce of iien shall be 1feated as filed on the
<br />dine whIch It IS hled\Jn accordance with su!:lsecllon 1II latter
<br />'hfl t!xplratlon at such reflling period
<br />i~i ?lacs For Filing. - A notice of hen reWed
<br />1tmn\l il"le reQwred rehwng periQG &hail tle eijoouw only
<br />:A) it
<br />i:isuch f'cotiCt' Qi hen is rellledm the office I!l WhIch the
<br />;J[,OfnOliCl"ofhenwasfiled,and
<br />(III In the case o!rp.aipropsl1V,lhefaclolrefihngIS
<br />entered and H1cmdeo if1 an H1dex (0 the extent reqUired by
<br />
<br />f~~S~~!~~~ (~~~t i~hich. 90 days or more' p~ior 10 the date
<br />of a rel1!mg 01 notIce 01 lien under subparagraph IN. the
<br />Sr.crt!lUfY received wlltten mtoflTla1l0n 1m lhe manner
<br />prescnbed 111 regulations ISSUed bv the Secretary)
<br />c;mcernlf1ya change 111 !he tlllpayer"s reSidence. j! II ootlce
<br />,. such tlen is also filed If1 accordance WI!h subsecllon m tn
<br />itif' Slare 10 WhiCh such reSldel1C81S10cllted
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<br />any nonce 'olliiii,' tii'e'"m~'eq....,rrBlilirig"ii.iilll'ini8fi<':;
<br />LI\I 1M' !be ....~r
<br />Oftli. fllX:Bnd~'
<br />1811he .."'yea' periOd '8 yeam"
<br />.ftar't!Je r:Iose of'!f1jj'p"'teding:,.q,Nred'mIiIiig:poiijJd.lo,.
<br />such notice of lian. .
<br />See, 6325, Release or ullnOI'Oiseliiirge'i
<br />Offlrooanv,
<br />101 II8/eaa Of LilA. - Subject CO such' reguia-
<br />non. as the Sequtllly may 11I~, theSeaotary. ~
<br />issu..e certificac! 1Il T9IIasa of ;n.plien imll<>S8d with....... ill
<br />any internal revenue tax nct lamr than 30 days after the day on
<br />which.
<br />IIIliabilil'{ Satisfied or Unenforceable. ' Th. Secr.lBiY
<br />finds that the liebilll'{ fo, the emount assessed, tDgether with ell
<br />interest in respect thereof, has been fully satisfied or has
<br />become legalty uf\&f1force&ble; or
<br />111 Bond Willed. . There is furnisherl to tho SacretaiY end
<br />accepted by him a bond that is conditioned upon the payment of
<br />the emount assessed. together with aU interest in rasp&Ct
<br />thereof, within the time prescribed by law linclutiog any
<br />extension of such time!, and thai is in 8CtOrdance with such
<br />reQUIrements relating to terms, conttitions. and form of the bond
<br />and sureties thereon, as may be specified bv such regulations.
<br />
<br />Sec. 6103. Confidentiality and Disclosure
<br />of Returns and Return Information,
<br />!kl ~;: of C=t:in P.;t;m; ;;d Riuiii
<br />
<br />Infonnatian Fer T IX Admiislnlian i'lrpua -
<br />
<br />121 Disclosure 01 amount of outstanding lien. - If a notice of
<br />hen has been filed pursuant 10 section.6323ffJ, the amount 01 the
<br />out'tending obIi1Jetion ser:u,ed by sudllien may be _ to
<br />any person ltiho fumisnes.,satJSfactOfl written ~ that he
<br />has a right in 'the pfo'*'v Sutijed 'm- such hen or Ifltends 10
<br />obtain a ngot,tnsuch prpps.nv.
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