HomeMy WebLinkAbout94-03050
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Excerpts From Internel Revenue Code
Sec. 6321. Lien For,Taxes
II any p'fton Il'blllO ply any I'~ neglt(t. Of ,.Iusnta Ply
tlJI lime .h" d.mand. In, .mount (inclllding ,ny I""'esl.
IIddl11Ol\al amount. .ddltlOrt 10 1", or .......bI. p.n.lty,
tOgtthtf wtth any COltl Ih,t mly accrue in adGIlIon Ihllltol
.haII be . U.n In flVOf of the Unlltd Slat.. upon In property'
and rigtlt, 10 ptOCItrty. whet".,,.1I Of pittonal. b.longlng to
aueh p'flOn.
Sec. 6322. Period Of Lien.
UnI... anocher dll' I, ,pecihc:a11y 'Ixld by law, Uti Ii.n
lrnpottcl by section 0321 ,h,lI atll. .llhl 11m, In, ........
ment I, mid. Ind Ihlll contlnu' unlll Ihl liabIlity 'or Ill'
.mount 10 ....".d (Of . judgm.nt .g'in,1 11'1' I,.ply.r
, Lotllng oul 01 auch Ii.bllll)') It tlll",td or DICom.. un.nlor,,~
j able try lIdon of lip" 0111""
Sec. 6323. Validity and Priority
Against Certain Persons.
('I Purchaser's, Holders Of Security
Interests, Mechanic's L1enors, And
Judgment Lien CreditOrS.-Tn,'"n Imooo-
j lei by .tctlon 6321 ,hili not be valid II 10.lnll,n)' purch....
ft, hold,r of . lecUrity Inl'rell. mechan'C" lI.nor. Of IUdg..
m,nlll." e"dllOt unlil nOllc.lh"eol Yr!lleh mlllllh, tequlr...
m.nll or lublection If) h.1 bI.n fllld by Ih. SICJ'lary.
(~ Place For Filing Notice; Form.-
II) Pile' For Filing. Th. noUn t.f,n'd 10 In lub.
1~llon III than blliled-
(A) Und,t Sill. LI..I
(I) RIl' Propeltf. In Ih. ca.. of ,..1 pIOp.l1y. in
on. offie. YrIlhltllh, 51." lor Ih. county. or oth,t
governmental lubdlvillOn), '1 dlltgn'lld by 11'1.
I.WI 01 .lIth SI.I.. In which Ih. prOptrty lubjKl 10
Ih,li.nl'lllutlltdjlnd
(II) PtrIOnal Ptoperty-In the call of perlOnll
prop.rty. whtth't langibl. or Int.nglbl'.I" on. otlJc::.
within Ih. Stll. (Ot Ih. cou"rv. or Ofh,t gov,tnm.nt.1
.ubdivlll(ln). .. dlllgn'lld by Ih. 1.*. 01 .uch
Sill.. In wt\ICh Ih, ptoperty ,ubJect to Ih. lI.n II
atl~ltd; .ac,pl "'11811I1 II. mlttfy ~n'om'llng 10
mnaetlng Fedllllll. ..tabllthlng . nlllonal IllIng
')'Illm dOlI not con.UM. . leconcl offlc. for tiling
.. dlllgnllld by Ill' la", of .uch SI.I'; Ot
IB) Yilth CI.rk 01 Dllltlct Cout1.ln Ih. Offic. 01 Ih.
dtftc of Ih. United St.I.. dlllrlCl court lor Ihl JUOiCill dlllrlCt
Irt ~lC:h Ih. ptoperty lubj.cllo II." I. Illu.led, "'h.".....r the
Stal, flU not by I.. d.lignlttd on. OffiC' 'fIllleh mHlllht
reqult.m,ntl 01 .ubpar.g"ph (A), Ot
(C) Yillh RfCCl'd.r Of O..d. 01 Th. OillriCt Of Co..
lumbla. In th. ollie. of th. RecOtd.t 01 0.1d. of Ih. Ol.trict
of Columbia, If Ih. prOPlrty .ubjttllO In,I,.n t. .nulled In Ih.
OfattICtolCOlumbll.
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(2) S,Iu. 01 Prop,rty Subl~1 To U.n. For putpotll 01
pat.graphl (1J and (4). propeny .h" be dHmecllo bt ,"u&lld-
(A, R.aI Property. $It 11'1. call 01 t.a! propttty, It II. ph)'llcal
locallon;Ot
(B) P.rlonal Prop.rty.ln the C'" of ptmnal property, whelht'
tanglbl. 01' Intanglbl., .1 11'1. ttlld.ne. of the IIIP_yet allhl
lim. Ih. nolle. olli.n I. 1II~,
FOI purpo... 01 per.graph (2) (B). Ihl t..kl.ne. of I eotporatlon
Of Plttn.tthlp Ihall bIi d"rntd 10 be 1111 place " which thl
prlncfPII 'Jtcutlv. offIct of IhI bUllnt.. I. toclltcl. and 11'1'
,"let.ne. 01 . l'IPay., whoa. tlllel.neel. "'t1hovt 111. UnJltcI
SllIlIlhall b. dnm.d to bl In Ih. OlltrlC:t of CoIumbl..
(3) FOtm . ThI form and conl,nt of th. neue. flfenlcl 10
In lublecUon (.) Ihall b. pt.SCtlbtd by Ih. Stet.I.,.,. Such
nollel shall bl ....lId notwitn.l.ndtng 11'I1 Olner provI.lon of IIw
r.glrd,ng tl'l. form or conltnl of _ n~.:Cl of II.n.
Note: See section 6323(b) for protection
for certain Interests even though notice
of lien Imposed by section 6321 Is filed
with respect to:
,. StcurlUII
2. MolOlv,h\cl"
3. Plt.onal prop.rty purchnld II t.lall
4. P,tsonll ptOpltt;' purcl'l..ed In eatual sa!.
5. P"tonal propaltf luej.ctld 10 pontitot)' lI.n
e. R.al proplrty lax and .ptclal ......m.nllltn.
7. RIIlet.nlla! propett;' .ubj'd 10. mechanic'.
lI.n 'or cltlatn t,pII,. ancIlmptov.m.nt.
8. AncrnlY'. lI,,,,
g. C,rtaln In'onne. ~nlrld.
10, P...bOOk ~.n'
(QI Reflllng Of Notlce.-For p..".... 01 'N.
IIcllon-
(I) General Rule.-un~.. nOli.. 01 'on It ..n...
ed In 11'1' mlnn,t pr'lCtlbed In parlgt.ph (2) dutlng 11'1' feqUItH
fltillng p.rIOd. .ueh notlCI of Il.n .halt b. tr'"ed II ftltd on Ihl
dll. on 'fIhlch III. flltcl ~n accotdane, wllh 'ubsKllen (I) atter
11'1. 'Iptrlllon 01 lueh t.llIlng perIOd.
(2) Place For Flllng.-A notIc:. of "n .._
dutlng 11'1. rllClultld lInllng pened .haIf be .fflCtlYt Clt\lyo
(AlII.
(I) luch nOli" 01 Ii,n I. tlrll'" In Ii'll Offici In which
th. pflot notle. of 11.n "'u "ltd. and
lit) In Ih. CI.. of "a! propttt;'. and Ih. lact 01
"Ming 'I Inlt'teI Ind t.cordld In an Indlll 10 Ih,
'11Inl reqUited by .ub.KlIen (I) (4). and
(OJ n MyCMItn'l'lf'lictl, OOdl)1lOlmc:rtprtotlOthtdMtol
at'lNingolnotaollltnundlrlll.. ..,.actlW.tht
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SKI.I.,., teceIVed writt.n Informallon (In IhI men"_l
.........."_.......by....8ocroteIyj,
conc.rnIng. change Irt Ih.tup.y..... t~nce.lf I i
nollcl 01 lueIl ..n II allO med In ICCOtdItlCt wtIh I
aubllCtton CI) In lh1ltlll In ,,*1'1 .uch rttIdtncI '"
IocIled. I I
131 Reaulred Refllln~ Perlod.-In "..I 'I
= any notfcl oIl11n. 1M I,"" . I'tCIWtcI fiNIng ptfiod'.,
(A) 1111 OMo)'lIt f)IMd 'ndlng 30 da)'I aft_ IhI. ~
1Ip&t1l1on 01 10"", "'... IhI d.t. of IhllIItUtMtII of Ihlli il.
lu.~ I
(8) thl otl-.ytlt period 'ndIng With thlllpitlllkln 01
to y.n aftft Ih. doH 01 &hi pqctdlng r.qultld rtfIIIng ! ~
period 101 .uch notIcl 01 1Itft. I
Sec. 6325. Release Of Lien Or! .
Discharge Of Property. i :
(.1 Release Of L1en.-S.bllCl'0 ",cII_t II!
1.1I0na II thl Stetllaty may pt.lCtlbt. Iht StetItaty Ihlll ,.
III"" eertlRc.tl of lIltut of any IItn Jmpottd with fUptCI 'I
10 &ny' Irttemal t.....nu. III nee 111ft Ihan 30 dl)'t aft., thI city ~ I
onwlllcll. I.
(lJ UabIIlty Sallsnld or Un.nlorceabll . Thl s.. .
crltlt'f flndslhtlthl Rablllty lot l/'It amount ....utd.1ogeIh-
.r with dlrtlm.11n tt.ptCI 1II'tlOl, hit bHn luUy .lt1tfltd 01
hll bleoml JeaIll1 unenforceabll; Of .
(2) Bond Acctptld-Thttt II fumlll'lld 10 Ih. s...ll
Ctltarv and accepted by Nm I bond thai II ooncstIIontd upon
Ih. plvmenl of thllrnOUnt .....Md. togtIhtr with an InltrNI \
In liSped thereor. within 11'1I time prtlCtlbtd by lIw (IncIucf1nQ. ~
any Ixt.naIon 01 .uch 11m.), and thai " In accordance wlth I
.uch ,"ult.m.nl. ttlallng to l.tmI. condlllon.. and lom'l of .
IhI bond and autttl.. thlttOn. .. may be aptdflld by such I
'IQulltlont. .
Sec. 6103. Confidentiality and;l
Disclosure of Returns and Return V.I
Information., ,
I
M Disclosure of Certain Returns I
and Return Infonnallon For Tex Ad- .';
ministration Purposes.-
(2) DlldoIurt of ImOUnI of outstanding n.n,4f I
noUet 01 P.n "'" bun IDtd pUlluant 10 HCtIon a323(1). IhI
amounl of thl out.tandlng ObnglllOn HC\ItId by .1Ich EIIn.
may be d11CfoNd to any ptrIOn whO lurNlh.. IItItfactotv
Mlnln lVId.nca Ihlt hi '* . rlghllrt IhI ptOpIrty' Il.rbJICt to
euch IIIn 0I1nt.n4l10 obtain a rlghl Irt .uch ptOpttty'.
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