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<br />ueiipts from Internal 11_ Code
<br />
<br />Sec. 6321. Lien For Taxes.
<br />
<br />if anr person !iabte to pa~ .;Oi t~~ ntgi<<ts ()( fetuses: t.U
<br />pay the same aft9! demand, the amount (tocll.!a!f\..g any ir.t~
<br />t'5t, iddlnonal amount, addlOOn t-o ta:t. l)j MSe!lSab~ penalt1:
<br />together wIth ~n~ r~ t!>.:! ~~ ~iiC i;i .id'iiitMi ttR:{e~~->
<br />,\all be .,"" 10,&.0. <>I !.. U~flfdSt!tes UI'JI!,U "'''lI<IlY
<br />"ltl right> to proj>erty. ~,..I '" pel"",.1 belOOf.1lf
<br />to such persofl:" .. .. ,- - ' .
<br />
<br />~~. -5322.. Pet~OO -vf Ltsn.
<br />
<br />Unless aootber dare IS ~lhca<<Lt~ il)' i~. the ,~n
<br />Imposed by sect;oo 6321 SMlf,UlSe at t!;,fNt"! tni' ~'Tleilt .
<br />IS made and shJll coobnue'lMtl{ thtjiabijt;,.'9tt~:af!lOunrso
<br />assessee tDf a Judgment ~4msi the- taJ,~~r a!lSIfi! out 01
<br />s.och 1l4bfhty} ~$ satis1100 or t:Jenmuo~ H!:ll!~!~':~ ~ ~;e~
<br />01 lame of tune
<br />
<br />See, 6323. Validity and Pflonty Agamst
<br />Certain Persons.
<br />ii> PIIIdlar's, Holder., Of Security Inlmsts.
<br />MetItanic's Uenars. And Judgment lien Creditm. '
<br />1M kef! impesed by seclJ6n 821 ~hAjj 1m! bE' .aJ"j M aiams-~
<br />any purcnaser. holder oi '" seCtiflty lM~~1, 1l->&:h4n,,:,
<br />henot. 01 iOOgment !ren craNilf va!u rwhce thef"eG1 Wh):(f;
<br />ll~ the requ:remel1h of Stlbsect~ II) has ~n !,ret1 by
<br />the Socret;w,
<br />
<br />(b' ProIection for CetWn Interests Even
<br />Though Notice Filed. t l//:'fl t!'tough !!C1ice at ~
<br />'!':iposeO by ~tiQl'l6J21 ha-~ OO'!! 1,100, WCI"J l!to shaH..lJI b>'
<br />Ilal-ltl.
<br />
<br />(t) Place for Filing MoIice; fOl111, .
<br />
<br />Piace hlf Fili~ - The flO(Jt;f ret~F;:;j to
<br />secti01l (a) snall be flied
<br />IA) tinder State laws
<br />(:) Re4.1 p~ in l!le I:.1Se ttlll!"ai ~JO~I!)' (!l m.e
<br />otfa .,tRIll the Sate {(It the awn!), r~ Nher govtrllillenl
<br />&l ~bdM~. ItS d~lifiit!d by file i~~ of ~u('h State
<br />\ldllCn. the ~1) stlb.tN:t te tn~ fief) ;7\ ;.;Il\<tI~J ,'j:)(!
<br />
<br />~i) P~! p,operty ll'ie Ci:!se P~SOll:a!
<br />orcuertJ, wtIethef un"Oie' (1!: r!t-w~. m o."!f o1ill:t
<br />Iirltnm ~ Start' (0: tilt' ~;vun[) Qt uthet Eo~m~l1tiJi
<br />(;'JbdA'fSJOil_\. as ot$.-gnatec [n 111;> i:.\w:; 01 :.t..ct: ~,tJte
<br />in wtlltil II'tt n:oae;ty ~:.<bj'e[t m ;1'lf i,e~, ;~ };1~'3!!;'{1
<br />~
<br />iu) mm Cieri i)r t>lSttlCt ~ft_ \'1 t~ i)ft!ce (;,1 H;f: dt';~
<br />oj tilt United States ClStflC! (DUll Iv rhi;' !llJ~((;,1 Q;S.ttr(l i!'
<br />whlcn the Df~ sob1tcf to t't,fl is :>lhJJ;faj ...ne~ th€
<br />Sliite na..'> fit"l! by ~ Jesti;t,1;too O!w. :)!hc-e lIrh~'~n lTle.i:'!) ;!':f
<br />leawl~t!!'!- ttt ,t'-~~=:'~!': ,;;~. G<
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<br />. fnlered as I)Ol:lllMnt No,
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<br />I ;~~"""i=~,~d~2 7
<br />
<br />I;&~'" ..Numericalt\J /,<9- ..~
<br />InS !TE OF NEBRASKA) ,$S
<br />;.....0". .rr.,..c!TV f)!:' H. ALl )';'.i'
<br />t;,j <;; Ii, . ~.,! __
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<br />.J ..g,... L., '... .... ,',''''.0. ......
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<br />(c; W,th Record" 01 Deed, Of The Oiroli:t:J:lfH~umbil.i "
<br />lnilll!_lJfft~'ol_ilf_'llI"~W'
<br />d tn.e property $ubfeCt to the lien tS situated In the District of
<br />f.elumb",
<br />\2l SIt.. Of Pffll}etty. SiIbred to """. ,,,,_01
<br />p.1fagreph$ m .)fl1.1 (4). p~; ;W-~,,( "'S: ~me(hto' Ue'
<br />i!hJarai
<br />i~\D",~ p-"~ri., ,.
<br />'''. ;.~':;:'c : ~~'.~': .'.., .~"' '~, ..,....",.. ~ ". ..". ___ '''I''~__,
<br />!,:,,,,...t ~~ ~tifUr, tv ~. O.)l;\). ,PL~~/\Jf'---UUff
<br />{B)- Pmo!;ai P-r~., -' In Hw case 01 personal property - < -~
<br />"Mtne f.OIlbIe..llllIlIgItlle. ,t the ...u....'ofltle
<br />:al.p.ayer at the hme-_ tlie notice at lien is hied
<br />t{!{ PlJspose$:G.t patagnlpO (1) (8). tt~ restdeoc.e of .a corpora:.
<br />1Nn Of partfleBhlP ~1I be ~ ttr be t!1e ~At WhK;"
<br />the QrlIN:ljjnJ e,_~ offlte-'-of ~ 'btlsimss i'5 iltitt!d. aoo-
<br />tl\( ;"'....""'" 01 ~ 1;lx_..wl!oSe ,O$den<e " w,ti1<lut lhe
<br />[!n~oj 5'",r" shall be ,...moo!n I>i .. lf1e Om",! 01 foIv_
<br />\ '1) fti(tll Thf lOfm aWl content ot tbe notICe
<br />!t'lerr~ fo H~ }1Jtl:5&t100 (il) shall br. prescnbOO b~ ttie
<br />~l'ewy $.ICh notlce shan b€ 't3hd fl:)lwtthstandmg .1fl}
<br />'1;~€r Pm\'lSIlJi1 ot iaw regardmg the 1crm Of Willen! (It 3
<br />:)-iJt,-ce 01 h~f!
<br />
<br />.F:' f\EfiJing Of Notice. - ~o' p'.!'p~-.r.-;es oi 1:111$
<br />-,e<h.lfi
<br />
<br />General Rule. . :_mlf$:.; Mt!te 01 Jie-n- Ii iel1100 m
<br />inai111t1 pll;5l:nbet! 111 ~riifap.h r2j 1mmii. t1le req:Jl!';::Q
<br />'l.-hlll1g oenoo_ )uC!1 IIV!J{;t' at iffn shaH he Uf.,ue-.j as :iiej Of!
<br />~he caft' ill! whiCh i! 1:' !.!e<j (m dCCffilante with ruOSl:(:tum \0 \
<br />~t!('r !~;! ~~t"f<l:t0n -of <;lH:h rrflfin~ f.<ffIfJd
<br />
<br />;'; Place For Filing. ,~flCil!f.f oi ref!!et1
<br />(ll,nf1t; t!1f !t'tlUlH:~j re!;'I"! peiiOO Ml,Jlj b!! f1:1e<:fl't't' 0i1i_j
<br />';A) JI
<br />:-uLh r:Qt.iCe d 's !elded 'il111~ ot'in~ 1'1 wtllCr.
<br />i1ltl;ce oj jlt7H Wf3~ '-iml
<br />Hi li'te (~ oi ri'!IJ pr(1.1t>rt!'_ it~ fMr of
<br />t\,fe<] ijf~) m iiH mew.\; t~' ilw i':tipf!: If'<JuHt-'(]
<br />~,D!I:t!!{),j aM
<br />;tH In ~n~ case UfW., w.~& lnoreprl{tfte; me dal~
<br />ot 1! teflllf'! crt t10trre 0-1- lre:n '-HIder ~b~ph tA), file
<br />')('(:etary je-c-~I'ft'(j !'rHttrtl m\0lI1li!\101'l Hr tne !1i.'!Ilr:t;(
<br />DfeS1:.Hbed III reKv13tKins !liSUOO hy tfle $t'W!ttf}')
<br />:;:';l(~!!Wj-~ iI ~ ft)jdef!c~ If ~ n(lbre
<br />.i ""a::n ,,]>11 ,'- _"-l>;"~ ..."" ,;,t,,,-,,,,-t...,,
<br />,- thf ~;!.:!t>: ,r, ....11,,;1) " 'iXJlf'1.)
<br />
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<br />00 whkh. .", ;:=~ ~~ ,- _~-' _,_ t" J _!
<br />(I) ll.bility SltiSiiell"",'u...~,. Th<l
<br />{",(is th,t !he Ii.bilrty fur the 'l1lOUl1! .ssessed; I!i;l!llf1er with'
<br />'II """"'I in respect _, .1Bs' been f\rlly sallsfMi6 <<lias
<br />;_no legal~ unonforcellbl<; or .
<br />12) Bond Accepta;. . There " furl!istlod to 1\Je"""'*'1
<br />"ltl acr:eptal by .,m, _ th,t ~COl\dilioneduponlf1e pay.
<br />ment of tile _.tIlIOUi1t assessed, ~the(:with:_sn. interest in re-.
<br />'pect _I. w,lhin the time Jllt'Uibed by l!W (in<iUllilfll "",
<br />e:..rensioll of such tIme), and that is in ac:wrdance- with such
<br />leQuirements r-e4J.bng to terms, CMditions. af1d -farm of t~
<br />oood and ""et... thereon. " may be ..ilied by such regula-
<br />!100<;
<br />
<br />See, 6103. Confidentiality and Disclosure
<br />of Returns and Return Information.
<br />!'j Disclosure of Certain Returns and /lelum
<br />InIormation ft1r Tax AdnIinisbation Purposes. .
<br />
<br />DI5dOSlJlf of :amount of outstandmg lien. . If i ootlte
<br />of liim fias bee" hied fJUfWlilt-w sa:hOO &al:3f.f1:.ibe-amoufti;.
<br />\~f tile {;ijtstaOOlfig obligatlOfl secured by suib lieII _ be,diIl
<br />,<"""I . fO. .ny, 1>""..; w.m Ivrnislm ',.tisfactllly wotl..
<br />f.\'~de!lte ft)i1t tie has II 'nght In !he JltOperty wblOCt ro SIKh
<br />hen or :nwnds tQ_-ottain 3'lltM ill wdli~
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