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<br />Excerpts From Internal Reveooe Code
<br />Sec, 6321 Lien For Taxes.
<br />
<br />'1 arw person habfe 10 P3Y arw lax neolects Df retuses to
<br />Dav lhe same aher demand. the amount Ilncludmg "ny Inter.
<br />tlSl, additional amoun!, coditlon 10 lax.. or assessable pF-natty,
<br />moerher V'.1th i;H1V costs lOSt may accrue m addition thereto)
<br />shall be a lien In favor of the United States upon oroperty
<br />3f!d !C P!!'~e!'!y, \\t.ether r€'<:li [IT bel'm~ng
<br />
<br />Sec, 6322, Period Of Lien,
<br />tillls$"" another date IS sJJ9cjfkBlly fixed by law, the usn
<br />Imoosed tit' sectIon 6321 shan ansa at the iime tM assess~
<br />is Mluie ami shaH continue' until 1M Habiflrv for the amount sO
<br />ilSSBSSed lor a )l!09mem against the (8)(paVel arising out of
<br />sucl1 liaOfhtyi ;$ S31\sfied [If becomes unenforceable by reason
<br />;]1 laoseQfwnil
<br />
<br />Sec. 6323 Validity and Pnonty Against
<br />Certain Persons.
<br />ta! Pun:Ilaser's, HoIdtn Of SKUrity IntBlIlSls,
<br />Mechanic's I.ienon. And J..t lien Credit1n -
<br />::-'f! i;en ,:nDosed by St<CMr. 6321 s,;'ai~ ~c: tle ..(jl;Q as agamsl
<br />any ;u1chaser, r:o!der ~t a ~Cl.Jfit'f ,r.!8rest, m9Cl'1Bn,c"s
<br />IlenOl, <')r iuogmafil ='en J:l<:,' 'lObes Ihereu! ....Illen
<br />irl!! 'eQliIremems 2'JOS1Klt(l,J:~ ~a.s Dean !r;ee ::-~
<br />
<br />" Prolectian Fef C-ertaiD Intlll8StS Even
<br />Thoogh Notice RIed, - '", ",",' 'Ol;ee "
<br />muosed 8\1 section ~:~Z: '1dS t!':f1 >;&0_ S;.!i:1'1 'fro $,"\811 flQ1 tl9
<br />.1'\),0
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<br />f'Iaa! F9I Filing Notitr. fomt -
<br />
<br />.! P!l!ct~ ;'~r ~ :"19 . Tte 1'00iC!! :eti:1'80 m ., sA)
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<br />ca!::'2:J
<br />
<br />J"d~r S~SH! lav.s
<br />'Rila! P:()iJer:~ '~t' :aSil j' '2i:li P~(};:8n:y. ail;'
<br />~~~~~~~~~;r ~~a :~n~c,~~t'~~:~~'~l\i'~~"S s~~;S~~:~l~~
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<br />l'.tw,:.l'J.l,:gDJlJl3ert"suh<I1Cl!lJU1il;le(1~SltlJah!tJ,aM
<br />, I PerSona; .=1-(lp6rtv ::'i? ~!lsa .:;i oerSOn!\;
<br />prOP6ity r\tliHller ~iF\Ylb,e ,): '~tdl'lglbia, i\1 QN! office
<br />"~~lt!in the Sl&tll ior t"!l CiJuCtv. or otOtr Qo....emment8i
<br />stl.lOi~\SlOP.I, as .~9Si9ri:llS;j ::''!' !t\b ,aws l);' S~C('l S~lti9,
<br />") ....('\IC:"l '>'>e ;::'lll)€!1.', $ub;iC: :J ~~ll ,'ar :S S':\.l81ad:
<br />
<br />,9; 'l.'rtn l'6f!\ J! 01S1n~
<br />:~e JI'l,IM S:ali:'iS iMlnct (Gun
<br />'!os D:OP.StTv s:..o]ecllC ksn
<br />'~Q; ov ;~..... :j-ss:g,"I!!!EH! O"'~
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<br />r ,i'i; Qrh:e ai lirE C;ijfltoi
<br />~7';~ Iuclc!ai d!SlnCl .n which
<br />Wf'e';e"el :.~~ Sma has
<br />'fleets the rSQ,iit13rrH!n!S
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<br />G! slJbpsragraph (A!; or
<br />lei With ReCllnjOt 01 O..ds 01 The Oistrict 01 Columbia. . In
<br />:I1e office of the Recorder of Deeds of the District of Columbia, if
<br />Ihe propertY subject ro tha hen is situated in the District of
<br />Columbia
<br />f21 Situs 01 Property Subject To lien. - For purposes of
<br />Daragraphs (1 i and 141. propeny shall Ol'! deemed to be situated
<br />iA! Real Propeny In tne cas>' of taat property, at its
<br />physical location; or
<br />IBI Personal P''Peny. '~;rlj>, 11 personal prOj:lf!'1';
<br />whether tangible !lr!l'" ~,C~ 11)!J rWderICC of ide
<br />:.cl:(;1:..,'er 31 theii01e 1.' 'f!oflien is filad.
<br />ror purposes of paragraph 12l 181, the resloenca of a corporation
<br />" ",,"..Islllp shaQ be_d..med ID be !he p~ce 81 \'IhiCIt!he,
<br />principal executive offiCI! -of the buSiness is located: and- the
<br />rasidence \af a laxuayer-whootn'El'idence is without the United
<br />States shall be deemed to be In the District of Columbie.
<br />i3i Form The form and content of the noticfi
<br />reterred 10 In subsection laJ shaH be prescribsd by the
<br />SeCrSHH)', Such n.Olice shall be valid notwithstanding any
<br />mile; Pro~lslon of li!w regarding lhe form or content of a
<br />notice of i1en
<br />
<br />g! RefiOOg Of NoticH. - ~!JJ p~rpC!s.gs. ai tt!tS
<br />sectiOn
<br />
<br />General Rule. - Unless nouee of lien is refUed 10
<br />the manner prescnbed 10 paragraph (2) dunng the required
<br />~~fihng period, such nelice of lien shall be Irsated as hIed on the
<br />,lale onWnlch i\ IS filed Ifn accordance with subsection Ifll after
<br />rroe e;.,oiratlOnoi such refiling oenod
<br />
<br />:2~ Place For Rling. - A notice, of lien refiled
<br />iJi.!flfl{l the t6QUlred reflllf'lQ perIOd shall be effectl\'tl only
<br />1M ;I
<br />1,!SLictl natlC!! oflten Israfiled In Ille office 10 whIch ths
<br />Dflor "Q:l~e of hen was filad, and
<br />1,[110 the case of real property. 1M facto! rafilrng is
<br />en/erad Bnd fElcnrdad tn an lndax to the extent reouiclld bv
<br />subse-ctlo-n if! f4!; BoO . ,
<br />jBI If! any caSe in which. 90 daYs or mOre pnor to the date
<br />o! 8 refihng of nOtice of lien, under subparagraph tAl. the
<br />Sacretary reC81veO wnnen information !in the manner
<br />:;res;:rlbeo ,[1 regulstJOns ISsued bV th8 SetrslsryJ
<br />:.:oocernlOg a Cf1ange tnthe ISKp&yer's reSidence, If S notIce
<br />::1 such hen IS also flied m accordance With SubSBC1IQf1 Ulm
<br />~~e S~ale iO w'Ilch such f&Sldanca is located.
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<br />Gl3'ntiir
<br />, Grantee J_
<br />Numerical.::zZ:2..
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<br />COlJiHY OF HALL ) S5
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<br />B~ ocr 'Z2A HID .19:;"
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<br />
<br />REG: or OE,EDS'J,
<br />
<br />any ~;~~~ilie.~,=raigl~
<br />IAltheon..~ . .
<br />of~ years after
<br />191the on~perimI ending with jf1e'
<br />aft" !he dose of !he P10ceding l8QUifed'
<br />such notic9 of lien.
<br />Sec, 6325: RelaaseOf Ul\n Or It_rglfi
<br />. OfPrlljl.i;ty,
<br />lalllBl8ae 'Of Lien. - Subjact to sudt lIl!JuIa,
<br />ODes es the SoctemlV may jllesaibe, the Seaay.sbaII
<br />, issu8 . cenificat..ll/;~~ "" imposad with I\iillcl!1o
<br />any intemallll_,lax notIatOt;1hfn 39 days aher lIl!\ dey'tlIl
<br />which. ' - ~- . '.' - ,c. .J. '_,- ~_- l'
<br />
<br />III L~bility Setisfied or UnenforC81ble. ' The SacIll1ery
<br />finds !he! the liebility 101 !he emOOn! 8SSlISS1ld, togmher witheJI
<br />;ntOtest in "'pact th....I, has been fully setisfied 01 hes
<br />beCllmeleyellyunenfon:eeble;ol
<br />11190nd Al:cePlfld. ' Thelll is fulMlted to thl S.crataty and
<br />'ccepled by him a bond !het is _ UllOl1!he poynttll1 of
<br />the amount assessed, together with all intarast in raspect
<br />thereof, within the time prescribed by law Iinclt1dinC any
<br />extension of such time}, aod that is in accord8nce with sucll
<br />requirements relating to terms, conditions. and form of the bond
<br />ana sureties mereon, 8S may be specified by such regulations.
<br />
<br />
<br />Sec, 6103, Confidentiality end Disclosure
<br />of Returns and Return Information,
<br />I~ DiIcinIn oi C8IiIin iiIlII1lI IlIi iiItn
<br />InIormItioa For Tax MniIIislIatilII Pw..- -
<br />
<br />111 DiscIOS1JIll of emount of OIItS1andino lien. . II a noti<:e of
<br />lien has been filed pursuant to section 8323ffi, the amount of the
<br />out"ending obligatien sot\IIed by suclt lien lll8Y be dio!:ItlseO 10
<br />any pOtson wito fu,"ishes setiafel:tory ~ evidanc8 .her he
<br />h3$ a right in the PfoplftV sub;aCt-_to' -such han or illtands to
<br />oblalnerightlnsulilplOjl8l1y.
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