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<br />Excerpts F_ lnllmal R_ Code
<br />
<br />See, 6321. Lien tor Taxes,
<br />1f any peIWi Ii_ to ~ !lRf ta); negied:s Of !etuse-s f:J
<br />Pif rim ~ ifflm oemmo, tile arnmmt onch.i!Hr<t .1;ry m~fi:f:
<br />est ad3lb~al arrMJM, addition to tat, Of ~bfe w~
<br />~,wI!JlallJ,CllSls iJ!il rn.;y =ue 1ft iI!lllltlOll !..'~laL
<br />sIloIl be , I... i~ ~Qt~~Slms ."'" "lprope1ty
<br />:-sut:;.~:,~~" """'.., ~
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<br />Sel;, 6322, PerKldDH..IeIl.
<br />
<br />UlIIess ,nolhor date !; ~ fllled I1y to, lkli~"'
<br />imposed by secMO 6321 shaU Miie at tne- bme the assessment
<br />.is na: ar.d s,1.1oi1l Wiitiiue il1in! tlm l~riftJ fuf ihe ltmoofli ".0
<br />~ lor ~ it.<dgmem ;p;;r.st tli€ tJltPJYtf arisi:nr au! nj
<br />3UCn liabihty} Ii satishl.!d or i:ioomres unenfoll:eabit by Ip..a${lf1
<br />0110"", of "me.
<br />
<br />Sec. 6323, Validity and Pnon!y Agamst
<br />Certam Persons.
<br />(,) hldlaser's, Hek!els Of SecurilJ Intmsls.
<br />Mtdlanit's I.ienGIs, And Judcment lien Cle4ilIlIs. '
<br />The lien ~ by sa.~lOIl 63:2.1 wli !lOt be vti!d ~ !gil"r.st.
<br />any pW'chas$, holder of ~ ~Ertv !~~e1t ,-;1ii:.liarl-l(~
<br />1iMof, or iiidimem fit!! cmj,tof until oobce theret! _i'J!Cn
<br />i1lM!b: the fequ~n 01 SiJbWcrnm \f! t.,ti been !dro by
<br />tho Si!<fetlfy
<br />
<br />(b) f'1llilldian f<< Cerlain Interests EWIll
<br />1'IIlIqh Notice flied. . t~ _go 001". .! , ,.eo
<br />rm.posai ~ set-oc..n 6321 Ms ~ tlkd. $U.:tl !~n $fla:: nut be
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<br />m l'tKt fllf FlIiIIg Notice; flJml, '
<br />m Ptace for f IFlJl!g> IM'.notice ftfeneu to ,i: "utI
<br />stCtJOn tiJ shalt be fi~
<br />(A) l~$WtiaVfS.
<br />(I) Real Pn.'lpett) illll)e r.ase uf It',J-j pfupett). .!l ,If'll:,
<br />\lffic;e wJt~ ttMi Stat'f: {~ t~ c~n!'f i,:! uthe! e;c=rfnf:efll
<br />Jl!lillolilisiool...~!;ytl1el.....f""'hS!lte.>n
<br />wIlicIIlho fJ<OIlOf\V """,,,1m tilt lit' " ~Iu>!..: "'"
<br />
<br />~ Peoonat P,.-ty ,;1 the t.a~ ut ~'f)i,ll~i
<br />property, ~ ~ or ,nt.~~, ~f'i ,me {11~
<br />'Nt~f'l tr~ ..lure \Of t~ CQ-.Illty, Gt :.1l:~ ~~fln'lefiti:!,
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<br />~;r1~ ~p;~~o;: ~~ :~~;;~:~ ~~~~~t:;;~
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<br />(8) Wttft Cled Of Ot$tnct Court. In t~ aH!tf: uj ttle t(l)j'il
<br />of tilt iJmbli StJt$ d&f1ct {i);.irt lur: the Hr'JA:1a'l :::l$tI,C{ 'fL
<br />wfUcb tbt--pmperly ~f ;n hen IS 5:ltu~, whe~ tht
<br />S'tIie has: not by law ae~\M81 one df!Ct wiHen ~ts !h~
<br />~~-of sa~tapA\.a.I.
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<br />((:) W,lh REC!ll1ler 01 [Jeods Of Iii<. 'tlfC!llumliii?
<br />""1!l'Ift!\lffitio.Ilfll\t~tt.~~,~~
<br />~~ subjeCt to the liM: ..~ di in the District of
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<br />(lr,'Siluo 01 h"""" .~,
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<br />Sit~id1 . _ pelQ:i to; such'~ of tien,
<br />...~.~1ii.!n:~~'!kl~4l.~~~.j!\,.,,~:~'"
<br />(Ill P..,."a1I'm\leriY: - III !1l<l c.,. of P"lSOIlillllOj1l!rty,
<br />...l!tllwl.qlIIllt:",.-..,..., .11!Je'........,.fctne..
<br />tu:payer ilt tM time: the notice Qf tien JS fil!d
<br />t,~~~'=-~.:'.=j,
<br />
<br />t~.e pnnciPld executil'l:> oUke of the bUSIness tS toc.ated. and
<br />the rtmdetKl!" of a t.;alJloile w~ f~nca is willloot t~
<br />Ur.rtoo Stites $hail bt d~ t.o he i11 the Otsttict of r;.;uw_
<br />(3) Form The !C!ffl .lnG Corn-2tt1 Jt ltii> notee-
<br />;I}f.efted to H1 )~ibsect!Cn ill) shall be pft'SCnbed b~ tnt
<br />'Scomr" Su{:ft "oha ShaH he valid l'lGtvtuhs.tal'l'hoi. any
<br />oth~ OfJ'flsiQfl t)! laIV legaromg tl'te tarm 01' tNltent or a
<br />r,l)tlti: c,j ili'~r.
<br />
<br />ijt) Refiling Of Notice. Ii'!> pm~ lli till~
<br /><eCt~'>!1
<br />Gefteraf Rute... - U::~s I'ilflte or lotil fl'.>tiitd!ll
<br />~ mJfJiJeI presc-nbffi ,Il fiJfagr3ph {2) (jUf11Ig the fOO:U!fOO
<br />:et1lmg pe;o,1, StiC;; rnJtn:1! v! htn shall be treated a~ Med (]il
<br />:he tMt \1>'1 'fftuch If 1$ hil'd 1m OCWIOiOC-t 'l'lrh :.u~'CtllM tf! )
<br />Afr jhe ewiraholl cI suco r!:'flliOi periuO .
<br />Place fOf fUing. A 1t{.\tK~ uf lie.. fei~~
<br />~fi,Ui the rBQ\,I~ec' ;ifHih~ pet:iOO i~i1H be, ~ec1~,-.otJy
<br />00 d . -,. -.
<br />5'..l{f'! j!!:'nr:,r,;li!~IIj'*'.lHI(;e!\'1\'rH[:h
<br />'!V:' VH(lf n<.jIK~ i't'.~ "!!S !!leo. il''1'O
<br />(1111;1 trre C3'St! 01 r!lll Dr~y me taer of reJ!fmg. ,s
<br />4;'iltered ;;nrl ;,~deri m an tOOeJ. to the !!~teFrt t~\lU"l1d by
<br />",b""bon (~14.;II!l., .
<br />(Hi If! My t:a:5e I.r! wnJet>. 90 ttais;or more Prlodo the iiate
<br />,jt a fehhf'lt {l'f llOftCt' o-f hen !tnder sub(n;l'agrlllW ~AI. the
<br />Srfr~tJl'f f!"(t'i~ ""ntltH: ;~\fmTnJt'0I1 ,10 r~ m.ann$!
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<br />'""'~,............ .- ---..'-*'- ----.... '--. .:..- ,.__....~_..
<br />,.-.".......,,~-.. -, ''''i!o'''''~''''''' ',~"" "1 ,-"'to '.-~""="'~'
<br />;'Jf\C-t'HHr.i a (hilJti!;'e If) file taxpayE'! ~ l!hildelK.e, :! &
<br />c,r 5.\.10\ !~er. l~ .jiw h~!'!G ill aCI;Gf;1ar;ce ....IM 'j,>lt:.s.oct'~"'l
<br />''"1 {he ::il.He lfj .-ntt:h S-lJUt !eWen,ee r" i[~JI~}
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<br />(l)liibitilySalisfiod"U~.f""~
<br />iir.ds that tllt'liabmtt 1uf tlie amount ~,~'wim'
<br />,illO_ in respect thetaof.lias _ fully~tlr lias
<br />_leglllly ulltlliolteable; '"
<br />IZlIlo!lll Aa:epled. . ...... IS luroisllodltl tbe Seeretaly
<br />,lid acoeplOO by him. boo<! tn.! i; <<mditiol1ed upon tbe pay.
<br />100nt of ttt!Ultnmmt assessed. t.-lhef wttA- afl_mteresl in re--
<br />,pecllhel!!O/, WIthin !Ill! "/!Ill """"ibod by Ja,. (incltalilli any
<br />;,:dCIISlQIi of suet! tiffil'!:), aM that is iq -actOtdance with sm::b
<br />,,",u._nll ..toling tv llltl!l\ lXlllflitioos. andf""" of !Ill!
<br />0000 :nd 5i.rn~ tt'~eoo~ as may be spetihed b, such regula-
<br />tions.
<br />
<br />See, 6103. Confidentiatil:'j and Disclosure
<br />of Returns and Return ,Information.
<br />,Jd Di!l:losule of Ceri;jn ReIums and ReIum
<br />inrormation for Tax Administratlcll f'UIpOSl!S. .
<br />
<br />m OlsdOSUm of amQtlnt 01 outst-aM-ing lien. . If a ootite
<br />(ll..um tw ~-fl~ ~ast W ~-b323(f}t ~'amoHt.
<br />,f '''''.,l:;talllllng obl,.,icp ""'wed by.lUtlIli~h "",,1>0."
<br />UOIl>I"!!l '''l'~fJOfsoi>',wl>'-.I.r~.' labsfaclDlY w"tten
<br />tIff_~fm;:f thatju.l' h.is.'i~~ in;1ht ~ :;ubrect to such
<br />- iter. o-r lnttndt<f(l obtal,lf-a 'rfght \n such rJfoperty
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