HomeMy WebLinkAbout94-03051
Form 668 (Y) Departmant 01 tha Traasury . Internsl Revanue Service
,
i Notice of Federal Tax Lien Under Internal Revenue Laws
I (Rev. January 1ei1)
!Dlstrlct Serial Number For O"I/onal Ua. bv RacorrJlna O",c.
I Alo, Cft./ - 3051
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As provided by sections 6321, 6322, and 6323 of the Internal Revenue Code,
notice Is given thet taxes (Including Interest and penalties) have been FTL
assessed agaInst the followlng.named taxpayer. Demand for payment of thla
liability has been mede, but It remalnl unpaid. Therafore, there II a lien In
lavor of the United States on all property and rlghtl to property belongIng to
, this taxpayer for the amount of these taxes, and additional penaltlel, - '---
Interelt, and COltl that may accrua. ~
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IMPORTANT RELEASE INFORMATION: With respect to each assessment listed ..c.
below, unless notice of lien Is rellled by the date given In column (e), this notice -U'1oo"d
shall, on the day following such date, operate as a certlflcete of release as defined (411 '3q~D 11;i 11;)'14-
I In IRC 6325{a).
,
I Tax Period Date of Last Day for Unpaid Balance
I Kind (:J Tax E~~~d Identltyl~~ Number A'le(~ment Ref~Jng of A.a~:.ment
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Place of Filing
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This notice was prepared and signed at
,on this,
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the
day of
, 19
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Signature I Title
(NOTE: CertifIcate 01 officer authorized by law to take acknowledgments Is nOI essenllal to the validity 01 Notice of Federal Tax lien
Rov, Rul. 710466. 1971 .2 C,8, 409)
Form 668 (V) (Rov, \,9"
Part 1 . Kept By Recording Office
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Excerpts From Internal .Revenue Code
Sec. 6321. Lien For Taxes
I: t
II any PIlton liable 10 Ply any I.. ntg'KII Of "tut.. 10 PlY
UI' lam. .h" d.m.net. ltl. arnounlllntluding any Inll,"I,
IIddIUonal aJnOl.IIll, .d4lClOn to tax, or u.....bl. Plnalty,
tdQtthtt "Ill any COlt. 11'111 mty .CU\I. In ,ddIUo" Ih,r,to)
I &1'1III tMt . a.n In favor of the Unltlll 811tll upan aft PfOpttfJ'
ItId ";N' to ptOptrty, .net"" ,..lor per,on.l, b.longlng 10
luetl pittOn.
Sec. 6322. Period Of Lien.
UnltU another elala I' specifically 'lltd by II"'. th, IItn
, Impoald by .tctIon B321 Ih,ll .tl.. 'I 11'1, tlm' Ih' u.....
menl II madt and thall conllnu. unlit lh, liability lor Ih,
amount 10 ......ed (or . juclgm,nl 'g.lnl' In, 'lIply"
lilting out 01 aucn liability) '1 lllillltd Of becom.. unl"lorc.-
~ by flUon of l.pI. 01 11m,
See, 6323. Validity and Priority
Against Certain Persons.
(I) Purchaser's, Holders Of Security
Interests, Mechanic's Llenors, And
Judgment Lien Credltors.-Th. '..n Impo,-
III by IKllon 8321 ahall not b. valid II .gllnl1 _"y pure"'I-
tr, hold" 01 . tecurtt)' Inllr,,1. mlChlniC" IIlf1O(, or ludg.
mint Illn tfldllor unlll ncNlCIll'lIFIOI whICh m"l.thl "qUill.
mlnll of lubl"tJOn (I) nu bNn filed by Inl Sterility.
(Q Place For Filing Notice; Form.-
Ct) Pia" For Filing. Tnt ~cti(l rlllnld I' I,.. SlJl'l-
. *llOn (1llhan be filed.
tA) Undlr Stalt LIW1
(II RIal Property .In Ihl ca'l of rill Ptoperty,ln
onl OffiCI -..Ilhln tl'lt Slltl (0' Ii'll counly, or OIher
governmenlal lubdlVi.lOnl. IS (llIlgl'llttd by Ii'll
IIWl of luch Sl.t., In which thl property subJICt to
IhlIltnI. .Itutated; and
(II) Plreonll Properly.ln lhl call ot plrlonll
property, whit hi' I."gibll or Intanglbll, In onl 0"1(1
within Ih, SI.I, (or thl county, or atn" gov.mmentll
lubdlvillon), II dlllgnllld by Ihl lawI 01 .uch
SIIlI, In Wh!ch Ihl property lubltel to thl IIln il
l'Iulled; IIC,pt tnll SIIlI II_ mlrlly conforming 10
,..nlCllng Fedlral law IItabll.hlng I national Imng
l)'Itlm dot. not conllllut' I .econd offiCI lot Illlng
II d"lgnlled by Ii'll 'I.' of luch $11"; or
(81 With Cl,rk Ot DIIlrtcl Court.ln Ihl offiel 0111'1,
dP; of Ih, Unilld Sill" dllltlct court fer 11'I'ludJeiJI dlllrld
In wl'llch In, property 'ubj,,1 to Iii" II Illulled. "'henlv" tnl
-.. SII" h&. not by I'w deslgn.lld on, offiCI ","ic~ mlet. Uti
IlQui"m'"" 01 lubpar.gr.p" (A), or
(el Wllh Recorelll 01 Olodl 01 Thl D,striel 01 Co.-
lumbia . In Ihe OlllCl 0111'11 Recorder 01 el'dl olthl D'llliCI
of CoIumbll, IIIi'll property lubjlCI 10 thlliln II IlIualld in Ihl
DistrICt 01 Columbia.
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(21 $111.11 01 Property Subllet To I.JI~ . For aU~"1 01
Pltlgrlllhl11) and cot" propany .hll be C1Nmld to be an~1do
(A) RI" Pf'QQtrt)' . In 1"1 CUI of ,.11 proplrty, II ill ph)'llCaI
IocIlJon;or
(B) P.rsonal Proolrty.ln Ihl tl" of petton" propeny, whtlhtt
tI"glbll or Inllnglbtt, Illh, '''KI.ne. of ,hI tlllpayet .t 1M
timl Ii'll notlCI of l'ln II fllld.
For PUrpol.. of pll'lgrlPh (2) IB), Ih, rttkflnCl of. corporation
or plltnl"hlp .h,11 be dterntd to be ttlt placl It which the
ptlndPIl 111C1II1v, orne. at Ihl bUlln... I, Iocalld, and Ih,
IIsld,nel of . 'IIP'WII' wno.. ".ldlncl II without !hI Unlttcl
Sl.l.. Shall b. el'lmed to ba In !Pit Dl,ttlet of CoIuonbll,
(3) Form ' Thl form and Cont.nl of 11'1, notlc, r,f,rted 10
In lubltetJon (.) Ihall bt P'..Crlbtcl by Ii'll Sterllary, Sr.u:h
nollce ,hall bl valid not_Unlt.ndlng any Oln., prOVllron of 'IW
rlgard,ng In. form 01 conllnl of . nOllce of lI.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:
I. Stcutm..
2. MaIM vehlcl..
3 P,,,onal prop,My purchuld II "1111
4. PlllOnal property plolrchutd In Cltual .a1,
S. P,non&l property ,ulll.eltd to po....'Of)' IIIn
e. Rial property lax and Iptclal us.ssm.nt II~
7. Rllldlnllll property .ubjftt 10. mlChanlc',
Illn for ctftaI" I.par,. and ImptoYlmlnl.
8. AnorntY'1 UI"I
o. eerl.'" hSLl'1!'le. Cenlrad.
10. PI..book loan.
{gl Reflllng Of Notlce.-For F"lI'"'' of IN'
I,,"on.
II/ General Rule.-Un'", notl.. of lI,n', rolll-
Id In Inl mannlr P'llCtlllld In parlgraph (2) during Ihl required
'1IIIi"g plrlod, IUCh nOllCI or lI.n Ihlll bl trilled 1I111td on thl
dall on ",hlch It II fil.d (In accordance wllh lubleellon II) Inet
lh. IllplrlUon of luch '1llllng Plllod.
(2) Place For Flllng.-A noU.. of 'on rolll"
during Ii'll required tenong Plrfocf Ihan be .fftcllve onty.
(A) II.
(~ luch nOllce 01 ~In II rlliled In Ihl Offic:I In whICh
1"1 prIor nOllct olllln Wit filed, and
Ill) In thl C"I of ftll proplrty, and Ii'll rlct or
liMing IS Inltred Ind '1C0Id1d 'n In Indtlt 10 Ihe
Illle"t required by lub.tctlon II) (4), and
(B) ~ any cue In: ~ DOd.VI 01 men prior lothl dill of
. reNu'lgcf nota of Itn unOtr ~ CAt tht
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Sltfllary ree.lud wrlttln Inlormallon (In the mlM..
_ In __ ...... b)o thO -.o.vl
concttnlng I changlin url tupa)'lt'. llaIdlnCt, ".
notlc. 01 .uch hn .. alto Ned In accordance wtth
IUbHctIon (I) In thl 8tat, In wtIIc:h luch retJdInc:I II
Iocaltcl,
13/ Reaulred Refllln!! Perlod._ thO
cu. 01 any ncdc. 0I1IIn. &hi term . iequtred IIfUIng ptfIod"
.......
(A) thO ....pot _ 'ndlng :lO dtyt ..... thO
laplrttloft 01 to )"I1tI11I.. the dIll of IhllI",,",,"' or IhI
Ib,and
(8) Ii'll on.yur period ending WIth U'II nplrlltlon 01
to VI'" anll thl doll of tht ptKIdIngI required rtfIlIng
peftod for llICh notlcl of IIln,
Sec. 6325. Release Of Lien Or
Discharge Of Property.
101 Release Of L1en.-subllC'lo ,uch IIgU-
1IIIOna u thl Seerltary mly prlacrlbe, 1"1 s.cr.tary lhaII
laaul I "nlflcatl or r,lau. or any O,n ImpoMd wfth reapect
10 any InttmaJ '''',"UI tax not laI" Ihan '" daye aIItr 1M day
on"""'"
(') UablUty SatIsfied or Unlnforcubl.. The Se-
crllary ftnd. that thl "ablDty lot Ii'll amounlllltllld, togeth-
II with IIImt"'ll In r..p,eI th~, hU bien lulIy IIlJalled or
hu bIcomIleglDy un.nloretabll; or
(2) Bond Acclpted.Theft la tumlahld to thl Se-
crltary and accepted by ~m I bond IhaI II oondIUontd upon
the payrMnl otlhe amount ualllld, togtthll wtth aIIlnllttll
In II.ped ~. WlU'IIn the Uml pttltrlbld by IIW (including
any Irllnalon 01 auch Uml), and U'lllla In accordence wtth
'uch requlr.mlnta 'alallng 10 I"",,, c:onditklna, and form of
IhI bond and luretl.1 Ih.rtOn, II may be .~ by IUCh
'lQul.IIona,
Sec. 6103. Confidentiality and
Disclosure of Returns and Return
Information.
Ckl Disclosure of Certain Relums
end Return Information For Tax Ad-
ministration Purposea.-
(2) DiadotUtl 01 amount of outatand1no Uln,'" I
notIcl 01 aln hu beln flied pulluanllo NCUon 8323(1), IhI
amount of thl outIlanCllng obIlglllOn HCUttd by .ueh IIn
mly be dIICtOIId 10 any PIfIDn wtIo hunlah.. IIlJaflClOly
wntt,n I'IIcllnce thai he hU . Iighlln IhI pIOpIft)' aubllCl to
IWc:h IItn or Inltncfllo obtain I right In IUGh property,
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