HomeMy WebLinkAbout94-03053
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Form 668 (Y) Departmant 01 the Treaaury . Internal Ravenu. Servlca
(R..... January 19a1) Notice of Federal Tax Lien Under Internal Revenue Laws
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District Serial Number For Optlon./ U.. by R.corr//nlJ O",c.
As provided by sections 6321, 6322, and 6323 of the Internal Revenue Code, j:\ qy. - 3053
notice Is given that taxes (Including Interest and penalties) have been FTL-
, 8IIsslllled agslnst the followlng-nsmed taxpayer. Demand for payment of thIs
liability hss been made, but It remains unpaid. Therefore, there la a lien In ,. .
favor of the United States on all property and rlghta to property belonging to .
this taxpaysr for the amount of these taxes, and additional penalties,
Interest, and costs that may accrue.
Name of Taxpayer G.~
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Residence
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IMPORTANT RELEASE INFORMATION: With respect to each assessment listed .uq,ou pd
below, unless notice of lien Is reflled by the date given In column (e), this notice <:"L...~ -, ~q80 Rtl 11.300
shall, on the day following such date. operate as a certificate of release as defined
In IRC 6325{a).
Tax Period Date of Laat Day for Unpaid Ballncl
Kind f:: Tlx E~g~d 'dentlfyl~~ Number Aal8~~ment Reflllng of Allr:lment
(8)
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I Place of Filing
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This notice was pr!lpl!!!ld and signed at
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day ~f
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Signature · , '. I Title
(NOTE: Certificate 01 office' authorized by law to take acknowledgments Is nol essential to the validity 01 Notice of Federal Tax lien
Roy, Ru!. 71-166. 1971 .2 C,8, 409)
Par1 1 . Kept By Recording Office
Form 668 (Y) (RoY. ',91)
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Excerpts From Internal Revenue Code
Sec. 6321. Lien For Taxes
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If any ptrton Iia~ 10 ply any 1&1 neglect. or r,fu...lo PI.,
~ UtI .am. .h., d.m.l\d, the .mount (Intluding .ny lnl,rlst.
~IUOn" ~nl. addlllOn 10 Ial. or ......abl. pln,tty,
t6gttht, with any COIn that /TIt., ICCfVI in addition Ih.,llo)
'l ahIII be . Utn In 'IYOI' of the United Slat.. upon all property
and r1ghtllO ~rty. .mettl., ,.., or personal, bllOnglng to
luch PfrlOl'l.
Sec. 6322. Period Of Lien.
UnI,.. 11\01"" dllf I, lpectllCa!ty '.Ied try 1.*. lhl Il.n
Impatld by NCtIon 8321 ,h,lI .r',. II th, Ilml I'" .......
menl I, mad' and Shall conllnul unlil Ii'll lIat1i1lty for lhl
amount 10 ......Id (or I Judgm,nt .g.inll In, I'.p'~"r
arlllnO eM of tutti liability) I, Itlill.td or btcom.. untnlOfU.
~.) abI. by ,...on oll'PII 01 tim,.
Sec. 6323. Validity and Priority
Against Certain Persons.
I') Purchaser's, Holders Of Security
. Interests, Mechanic's Llenors, And
Judgment Lien Creditors.-Th",on Im..,-
.) tel by IK110n 0321 1"111 not b, valid II .gllnll any pute:h.,.
_, hold.r 01 I 'KurUy Inlltlll, mKhanlc'. Ulnor, Of Judg-
m.nlll.n tl'ldllor unUI nollClth,teof which m""lh. ,eqult.-
m.ntl of .ub.tellOtl (f) h.. be.n 11r.ct by th. S.ct.tary.
I~ Place For Filing Notlcej Form.-
(II Pile. For Filing. Th. nCltc. rel.ttld 10 In lub-
Hellon 1'1 Ihall b. flied.
(AI Undlf Sial. Law.
(II R.II ProperTy . In 11'1. CII' 01 t..' ptOp."y, In
on. oHIC' wllhln the Stalt (or Ih. counly, or OIh.r
govttnrntnlal IUbdiYI'IcnI, II dtllgnaled by the
law. of .uch Statl, In which Ih. property 'ubJKI to
Ihl 1111"1 I, Ilt""led; Ind
(II) Ptttonal Prop.rty.ln the ell. of personal
property, whlthl' langibl. Of Inl.nglbl., In 01"11 offic.
within the Stll. (ot the county, Ot Olh., gov.,nmlnlll
'ubdlvlllon), I' dlllgnlled by Ih. 1,*. 01 luch
Sial" In wh1ch Ih. ptOpef'ly lubJtel 10 lh. 11.1"1 I.
lIIualtCI; .lCtPllrw StaI. law m.r.1y' conlormlng 10
rtfnactlng Ftdttllllw ..tabll.hlng I n.Uonal filing
Ipl.m dOlI not con.mut. a .KOnd omc. 'or rlUng
U dtllgnlltd by Ih.1hwt of .uch Sill'; Ot
(B) Wilh Cl,rk 01 Dlllrlct Court.ln th. oHlc, 01 (I'll
c1ttk ollh. Unllld Sill.. OI.lrlCI eou" lOt 'h' judICial dlttrlcl
In whiCh Ii'll property lubjtet 10 11.1"1 II 1111.111'0, ,,".nlv., It"
Silt. hll nol by 11* dtllgnaltd on, oHIC' ",hlCh m"t' th,
ttQulr.m.nll 01 ,ubpat.grtph (AI, Ot
(C) WIth Recotdtt 01 D.td, 0' Thl DiltriCt 01 CO-
lumbia . In I'" oHIC' of Ihl RKOtdtt 0' D'ed' 01 It" Dlltrlct
01 Columbia, II IhI property lubject 10 Ih.li'n I' Illultld In the
Dtllrict 0' Cdumbla.
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121 Soh... 01 Plop.ny Sub,K1 To L1.n . For PUrpoltl 0'
patagrlphl C11 and (4), ~ .h.1I be dHmtd 10 be ,"ullld-
(A) A.a1 PlOP'rty . In Ih. CI.. 01 "a1 property, I' ii, phyIIctl
IoCllion; ot
(8) P.r.onal PIOPlrty.ln In. cu. 01 p"lonat proptny, .htthll
l.ng/tIt. ot Intanglbl., at the 'tlld.nce of th. t..p.)'If .. the
11m. Ih. noliC. 0111.1"1 II tiled.
FOI purpo... 01 pat.graph (2) (e), Ih. rllld.nc. or I COfJ)OI'.tlon
Ot pann'tthlp IhaD be d"mtd 10 be th, p1acl at wltleh t/'lt
prlndpII 'Iecullvl omc. of th' bUlln", II Socaltd, and 11'1.
t..!dlne. 0' a l'IPlyM whOl' r,,!dlnel II wlthou, the Unlltd
Sial., Ihall b. d..rn~ 10 tll In Ihl Dill,1C1 0' Columbia.
(3) FOl'm . Thl form and conllnl of thl nouc. r"lned to
In lublecllOn (II .hall bl pttlCtlbtd by thl SKttltty, Such
nolle. .h,11 b. v,lId notwhhltlndlng lItly othl' pteMllon 0' law
ttgttdln; Ihl lorm 01 conl.nl 01 I nOlln 01 lI.n,
Note: See section 6323(b) for protection
for certain interests even though notice
of lien imposed by section 6321 is flied
with respect to:
1. StcurlU..
2. MolOt ~hlcl..
3. P.ttonll prop.rty pureh,"d at '11.11
4, PIt.onal ptoptrly purch"ld In ",Uallall
S. P,raonal property ....bl.cttd 10 POllino" II'"
e. Alai P'OP'rly lax and IpKl.1 ......menl D.n.
7. R"ld.ntlal property lubjtcl to I mechanic',
11.1"1 'ot c.rt&ln flpaltt and lmproylm,nll
e. An..ltn.y', 11.1"1'
8. C.rtaln In'wllnCI conlrtct.
10. Pa..book kllItl'
{pi Reflllng Of Notlce.-Fo, ........ 01 0.'
lectlon.
(I) General Rule.-un'm not" 01 lIOn 10 "iii-
ed In Ih, mannlf pfllCtibH In paragraph (2) dUMg the r.qUIM
rlllllng p.tIOd, IUC" nolle. 01 11.1"1 Ih.n be Itllltd I' "led on Ii'll
dll. on .I\leh It I, fllad (In accord Inc. wllh ,wb.teIlen (f) an.,
Ih, 'Iplrlllo" 01 .ucl\ ,.'lIlng ptrlOd.
12) Place For Flllng.-A nolle. 01 Dan ""Id
during Ih' ,equl'ld tlflllng p.tlod .hall be IHtctIve only-
(A) II,
(I. ....eh nollce or II.n II ,.mtclln Ii'll omce In which
Ihl prlo, nollcl of Il.n.u rllld, IItld
(III In Ii'll calt 01 tlaI property, and thl 'act of
tiMing 'I InltrtCI and tecorded In an Ind.x 10 'h.
'It.n' rtq...lttd by 'ublK1lon (f) (4), and
(91 an any CUt In ~ CIOdIyI 01' men prtor 10 thtcSltt~
a rtlIIing rll'lCltiCe of Ian undtl' ~lIlCIngttpl1 CAt lht
SlCttttty feclIY.d WlIIlI" Informallon (In tM mlMtt' 1
...._ln~.......Oyo..~
conc'rnlng a chang. 6n Ih.IupIYtt'. re~, H. t.
netlea 01 luch n,n " alto flied in lICCOtdance Yrtth 1
lub.1Cl1on (f) In IhI lilt. In ....lC:h.lId'l mldtnc.1I
loCaI.d,
(3) Reaulred Refllln~ Perlod.-on I" \
CUI 0' any notre, of Itn, tIl. I,"" ' tlqulttd reNlng ptftod"
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CAl Ih. OM-Y'ar ptr10d ending 30 daY' 1ft" thl
Ixplf'lllOn 0' to )'I'" aI'ltf' Ih, d.1I 011'" lllIUII'IInI 01 the
IU,and
(8) the on.year period .nctlng ...lIh tht ..plta'lon of
to y'''' .ft" Ih. dol. 01 the PlIe.ell"" r.quhd tltlIIng
pttlod for luch nouce 01 Uln.
Sec, 6325. Release Of Lien Or
Discharge Of Property. I
(OJ Release Of L1en.-S.bl'" 10 .."h <ogu-l'
1IIIon, u the Slcttlary may ptttCtIbt, the Stc:retary IhIII I
I..u. I cenJllcal. 01 fll.u. 01 any IItn Impond wIIh tHPtcI ~
10 any Int.mal menu. III nolla'I' Ihan 30 dl)'t after the dlyl)
on"",lctl. ,
(t) UabWty Satilfltd 01 UntnfOl'Ctabl.. The 81-; J
CIliary lind, th.1 the liability tOt th, amounl UIINtd,IOgelh-1 .'
If' wtlh Illnlltllt In ttlpect thtttot, hat betn '\Illy IlUtned Of t)
hat become legally un.nfotClabfe; 01 t
(2) Bond ~plld.11l1tl" lurnllhed to thl 81-1\
uettty and ICCtpled by him a bond \hat II conditioned upon ~
Ih' paymenl 01"'1 amClW'Il "'UMd,logtthtt whh an Intlttlt'
In fllJlICIlhlftol, within the lima prnctlbed by law (including .
any IlItntktn of IUCh tlma), and tt\llla In eccordanc:e with ~
luch fequlrtmenll tIt.tlng 10 lannt, condlClonl, and Iotm of ~.
th. bond and 'Uftll.. 1.'\ttOOn, II may b. ,poeIIIed tv ,:JCh1.
ftOt,IIIUOfll. ,:
Sec. 6103. Confidentiality andd
Disclosure of Returns and Returnl~J.
Information.!'.
1'1 Disclosure of Certlln Returns' 'I
and Return Information For Tlx Ad-:.l,
ministration Purposel.- ,
(2J DIKIoIw, 01 amount or outttandIng Utn,'" I! '
notlC:e of aln hn betn Ihd ,","uanl to NCtlon 0323(1), the;
amount 01 Ihl ouIItaMlng obIIg.11on IlCUrtd by Iuch IItn
may be dIKIottd to any petIOft who h.ImIIh.. IldlradOl')' ~ .
wrillln twIcIlnce IMt hi tIU I rtghlln tht proptrIy 1Ub)tcl to .
.uch IItn 01' Inltndt to Obtain I tlOhlln.uch PfOI*tY,
'llmI"'Mllll.~ ','11
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