
From the U.S. Code Online via GPO Access
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[Laws in effect as of January 2, 2001]
[Document not affected by Public Laws enacted between
  January 2, 2001 and January 28, 2002]
[CITE: 26USC6323]

 
                     TITLE 26--INTERNAL REVENUE CODE
 
                Subtitle F--Procedure and Administration
 
                         CHAPTER 64--COLLECTION
 
                      Subchapter C--Lien for Taxes
 
                             PART II--LIENS
 
Sec. 6323. Validity and priority against certain persons


(a) Purchasers, holders of security interests, mechanic's lienors, and 
        judgment lien creditors

    The lien imposed by section 6321 shall not be valid as against any 
purchaser, holder of a security interest, mechanic's lienor, or judgment 
lien creditor until notice thereof which meets the requirements of 
subsection (f) has been filed by the Secretary.

(b) Protection for certain interests even though notice filed

    Even though notice of a lien imposed by section 6321 has been filed, 
such lien shall not be valid--

                           (1) Securities

        With respect to a security (as defined in subsection (h)(4))--
            (A) as against a purchaser of such security who at the time 
        of purchase did not have actual notice or knowledge of the 
        existence of such lien; and
            (B) as against a holder of a security interest in such 
        security who, at the time such interest came into existence, did 
        not have actual notice or knowledge of the existence of such 
        lien.

                         (2) Motor vehicles

        With respect to a motor vehicle (as defined in subsection 
    (h)(3)), as against a purchaser of such motor vehicle, if--
            (A) at the time of the purchase such purchaser did not have 
        actual notice or knowledge of the existence of such lien, and
            (B) before the purchaser obtains such notice or knowledge, 
        he has acquired possession of such motor vehicle and has not 
        thereafter relinquished possession of such motor vehicle to the 
        seller or his agent.

              (3) Personal property purchased at retail

        With respect to tangible personal property purchased at retail, 
    as against a purchaser in the ordinary course of the seller's trade 
    or business, unless at the time of such purchase such purchaser 
    intends such purchase to (or knows such purchase will) hinder, 
    evade, or defeat the collection of any tax under this title.

           (4) Personal property purchased in casual sale

        With respect to household goods, personal effects, or other 
    tangible personal property described in section 6334(a) purchased 
    (not for resale) in a casual sale for less than $1,000, as against 
    the purchaser, but only if such purchaser does not have actual 
    notice or knowledge (A) of the existence of such lien, or (B) that 
    this sale is one of a series of sales.

          (5) Personal property subject to possessory lien

        With respect to tangible personal property subject to a lien 
    under local law securing the reasonable price of the repair or 
    improvement of such property, as against a holder of such a lien, if 
    such holder is, and has been, continuously in possession of such 
    property from the time such lien arose.

         (6) Real property tax and special assessment liens

        With respect to real property, as against a holder of a lien 
    upon such property, if such lien is entitled under local law to 
    priority over security interests in such property which are prior in 
    time, and such lien secures payment of--
            (A) a tax of general application levied by any taxing 
        authority based upon the value of such property;
            (B) a special assessment imposed directly upon such property 
        by any taxing authority, if such assessment is imposed for the 
        purpose of defraying the cost of any public improvement; or
            (C) charges for utilities or public services furnished to 
        such property by the United States, a State or political 
        subdivision thereof, or an instrumentality of any one or more of 
        the foregoing.

     (7) Residential property subject to a mechanic's lien for 
                      certain repairs and improvements

        With respect to real property subject to a lien for repair or 
    improvement of a personal residence (containing not more than four 
    dwelling units) occupied by the owner of such residence, as against 
    a mechanic's lienor, but only if the contract price on the contract 
    with the owner is not more than $5,000.

                        (8) Attorneys' liens

        With respect to a judgment or other amount in settlement of a 
    claim or of a cause of action, as against an attorney who, under 
    local law, holds a lien upon or a contract enforcible against such 
    judgment or amount, to the extent of his reasonable compensation for 
    obtaining such judgment or procuring such settlement, except that 
    this paragraph shall not apply to any judgment or amount in 
    settlement of a claim or of a cause of action against the United 
    States to the extent that the United States offsets such judgment or 
    amount against any liability of the taxpayer to the United States.

                   (9) Certain insurance contracts

        With respect to a life insurance, endowment, or annuity 
    contract, as against the organization which is the insurer under 
    such contract, at any time--
            (A) before such organization had actual notice or knowledge 
        of the existence of such lien;
            (B) after such organization had such notice or knowledge, 
        with respect to advances required to be made automatically to 
        maintain such contract in force under an agreement entered into 
        before such organization had such notice or knowledge; or
            (C) after satisfaction of a levy pursuant to section 
        6332(b), unless and until the Secretary delivers to such 
        organization a notice, executed after the date of such 
        satisfaction, of the existence of such lien.

                     (10) Deposit-secured loans

        With respect to a savings deposit, share, or other account with 
    an institution described in section 581 or 591, to the extent of any 
    loan made by such institution without actual notice or knowledge of 
    the existence of such lien, as against such institution, if such 
    loan is secured by such account.

(c) Protection for certain commercial transactions financing agreements, 
        etc.

                           (1) In general

        To the extent provided in this subsection, even though notice of 
    a lien imposed by section 6321 has been filed, such lien shall not 
    be valid with respect to a security interest which came into 
    existence after tax lien filing but which--
            (A) is in qualified property covered by the terms of a 
        written agreement entered into before tax lien filing and 
        constituting--
                (i) a commercial transactions financing agreement,
                (ii) a real property construction or improvement 
            financing agreement, or
                (iii) an obligatory disbursement agreement, and

            (B) is protected under local law against a judgment lien 
        arising, as of the time of tax lien filing, out of an unsecured 
        obligation.

           (2) Commercial transactions financing agreement

        For purposes of this subsection--

        (A) Definition

            The term ``commercial transactions financing agreement'' 
        means an agreement (entered into by a person in the course of 
        his trade or business)--
                (i) to make loans to the taxpayer to be secured by 
            commercial financing security acquired by the taxpayer in 
            the ordinary course of his trade or business, or
                (ii) to purchase commercial financing security (other 
            than inventory) acquired by the taxpayer in the ordinary 
            course of his trade or business;

        but such an agreement shall be treated as coming within the term 
        only to the extent that such loan or purchase is made before the 
        46th day after the date of tax lien filing or (if earlier) 
        before the lender or purchaser had actual notice or knowledge of 
        such tax lien filing.

        (B) Limitation on qualified property

            The term ``qualified property'', when used with respect to a 
        commercial transactions financing agreement, includes only 
        commercial financing security acquired by the taxpayer before 
        the 46th day after the date of tax lien filing.

        (C) Commercial financing security defined

            The term ``commercial financing security'' means (i) paper 
        of a kind ordinarily arising in commercial transactions, (ii) 
        accounts receivable, (iii) mortgages on real property, and (iv) 
        inventory.

        (D) Purchaser treated as acquiring security interest

            A person who satisfies subparagraph (A) by reason of clause 
        (ii) thereof shall be treated as having acquired a security 
        interest in commercial financing security

      (3) Real property construction or improvement financing 
                                  agreement

        For purposes of this subsection--

        (A) Definition

            The term ``real property construction or improvement 
        financing agreement'' means an agreement to make cash 
        disbursements to finance--
                (i) the construction or improvement of real property,
                (ii) a contract to construct or improve real property, 
            or
                (iii) the raising or harvesting of a farm crop or the 
            raising of livestock or other animals.

        For purposes of clause (iii), the furnishing of goods and 
        services shall be treated as the disbursement of cash.

        (B) Limitation on qualified property

            The term ``qualified property'', when used with respect to a 
        real property construction or improvement financing agreement, 
        includes only--
                (i) in the case of subparagraph (A)(i), the real 
            property with respect to which the construction or 
            improvement has been or is to be made,
                (ii) in the case of subparagraph (A)(ii), the proceeds 
            of the contract described therein, and
                (iii) in the case of subparagraph (A)(iii), property 
            subject to the lien imposed by section 6321 at the time of 
            tax lien filing and the crop or the livestock or other 
            animals referred to in subparagraph (A)(iii).

                (4) Obligatory disbursement agreement

        For purposes of this subsection--

        (A) Definition

            The term ``obligatory disbursement agreement'' means an 
        agreement (entered into by a person in the course of his trade 
        or business) to make disbursements, but such an agreement shall 
        be treated as coming within the term only to the extent of 
        disbursements which are required to be made by reason of the 
        intervention of the rights of a person other than the taxpayer.

        (B) Limitation on qualified property

            The term ``qualified property'', when used with respect to 
        an obligatory disbursement agreement, means property subject to 
        the lien imposed by section 6321 at the time of tax lien filing 
        and (to the extent that the acquisition is directly traceable to 
        the disbursements referred to in subparagraph (A)) property 
        acquired by the taxpayer after tax lien filing.

        (C) Special rules for surety agreements

            Where the obligatory disbursement agreement is an agreement 
        ensuring the performance of a contract between the taxpayer and 
        another person--
                (i) the term ``qualified property'' shall be treated as 
            also including the proceeds of the contract the performance 
            of which was ensured, and
                (ii) if the contract the performance of which was 
            ensured was a contract to construct or improve real 
            property, to produce goods, or to furnish services, the term 
            ``qualified property'' shall be treated as also including 
            any tangible personal property used by the taxpayer in the 
            performance of such ensured contract.

(d) 45-day period for making disbursements

    Even though notice of a lien imposed by section 6321 has been filed, 
such lien shall not be valid with respect to a security interest which 
came into existence after tax lien filing by reason of disbursements 
made before the 46th day after the date of tax lien filing, or (if 
earlier) before the person making such disbursements had actual notice 
or knowledge of tax lien filing, but only if such security interest--
        (1) is in property (A) subject, at the time of tax lien filing, 
    to the lien imposed by section 6321, and (B) covered by the terms of 
    a written agreement entered into before tax lien filing, and
        (2) is protected under local law against a judgment lien 
    arising, as of the time of tax lien filing, out of an unsecured 
    obligation.

(e) Priority of interest and expenses

    If the lien imposed by section 6321 is not valid as against a lien 
or security interest, the priority of such lien or security interest 
shall extend to--
        (1) any interest or carrying charges upon the obligation 
    secured,
        (2) the reasonable charges and expenses of an indenture trustee 
    or agent holding the security interest for the benefit of the holder 
    of the security interest,
        (3) the reasonable expenses, including reasonable compensation 
    for attorneys, actually incurred in collecting or enforcing the 
    obligation secured,
        (4) the reasonable costs of insuring, preserving, or repairing 
    the property to which the lien or security interest relates,
        (5) the reasonable costs of insuring payment of the obligation 
    secured, and
        (6) amounts paid to satisfy any lien on the property to which 
    the lien or security interest relates, but only if the lien so 
    satisfied is entitled to priority over the lien imposed by section 
    6321,

to the extent that, under local law, any such item has the same priority 
as the lien or security interest to which it relates.

(f) Place for filing notice; form

                        (1) Place for filing

        The notice referred to in subsection (a) shall be filed--

        (A) Under State laws

            (i) Real property

                In the case of real property, in one office within the 
            State (or the county, or other governmental subdivision), as 
            designated by the laws of such State, in which the property 
            subject to the lien is situated; and
            (ii) Personal property

                In the case of personal property, whether tangible or 
            intangible, in one office within the State (or the county, 
            or other governmental subdivision), as designated by the 
            laws of such State, in which the property subject to the 
            lien is situated, except that State law merely conforming to 
            or reenacting Federal law establishing a national filing 
            system does not constitute a second office for filing as 
            designated by the laws of such State; or

        (B) With clerk of district court

            In the office of the clerk of the United States district 
        court for the judicial district in which the property subject to 
        the lien is situated, whenever the State has not by law 
        designated one office which meets the requirements of 
        subparagraph (A); or

        (C) With Recorder of Deeds of the District of Columbia

            In the office of the Recorder of Deeds of the District of 
        Columbia, if the property subject to the lien is situated in the 
        District of Columbia.

                (2) Situs of property subject to lien

        For purposes of paragraphs (1) and (4), property shall be deemed 
    to be situated--

        (A) Real property

            In the case of real property, at its physical location; or

        (B) Personal property

            In the case of personal property, whether tangible or 
        intangible, at the residence of the taxpayer at the time the 
        notice of lien is filed.

    For purposes of paragraph (2)(B), the residence of a corporation or 
    partnership shall be deemed to be the place at which the principal 
    executive office of the business is located, and the residence of a 
    taxpayer whose residence is without the United States shall be 
    deemed to be in the District of Columbia.

                              (3) Form

        The form and content of the notice referred to in subsection (a) 
    shall be prescribed by the Secretary. Such notice shall be valid 
    notwithstanding any other provision of law regarding the form or 
    content of a notice of lien.

     (4) Indexing required with respect to certain real property

        In the case of real property, if--
            (A) under the laws of the State in which the real property 
        is located, a deed is not valid as against a purchaser of the 
        property who (at the time of purchase) does not have actual 
        notice or knowledge of the existence of such deed unless the 
        fact of filing of such deed has been entered and recorded in a 
        public index at the place of filing in such a manner that a 
        reasonable inspection of the index will reveal the existence of 
        the deed, and
            (B) there is maintained (at the applicable office under 
        paragraph (1)) an adequate system for the public indexing of 
        Federal tax liens,

    then the notice of lien referred to in subsection (a) shall not be 
    treated as meeting the filing requirements under paragraph (1) 
    unless the fact of filing is entered and recorded in the index 
    referred to in subparagraph (B) in such a manner that a reasonable 
    inspection of the index will reveal the existence of the lien.

                     (5) National filing systems

        The filing of a notice of lien shall be governed solely by this 
    title and shall not be subject to any other Federal law establishing 
    a place or places for the filing of liens or encumbrances under a 
    national filing system.

(g) Refiling of notice

    For purposes of this section--

                          (1) General rule

        Unless notice of lien is refiled in the manner prescribed in 
    paragraph (2) during the required refiling period, such notice of 
    lien shall be treated as filed on the date on which it is filed (in 
    accordance with subsection (f)) after the expiration of such 
    refiling period.

                        (2) Place for filing

        A notice of lien refiled during the required refiling period 
    shall be effective only--
            (A) if--
                (i) such notice of lien is refiled in the office in 
            which the prior notice of lien was filed, and
                (ii) in the case of real property, the fact of refiling 
            is entered and recorded in an index to the extent required 
            by subsection (f)(4); and

            (B) in any case in which, 90 days or more prior to the date 
        of a refiling of notice of lien under subparagraph (A), the 
        Secretary received written information (in the manner prescribed 
        in regulations issued by the Secretary) concerning a change in 
        the taxpayer's residence, if a notice of such lien is also filed 
        in accordance with subsection (f) in the State in which such 
        residence is located.

                    (3) Required refiling period

        In the case of any notice of lien, the term ``required refiling 
    period'' means--
            (A) the one-year period ending 30 days after the expiration 
        of 10 years after the date of the assessment of the tax, and
            (B) the one-year period ending with the expiration of 10 
        years after the close of the preceding required refiling period 
        for such notice of lien.

                        (4) Transitional rule

        Notwithstanding paragraph (3), if the assessment of the tax was 
    made before January 1, 1962, the first required refiling period 
    shall be the calendar year 1967.

(h) Definitions

    For purposes of this section and section 6324--

                        (1) Security interest

        The term ``security interest'' means any interest in property 
    acquired by contract for the purpose of securing payment or 
    performance of an obligation or indemnifying against loss or 
    liability. A security interest exists at any time (A) if, at such 
    time, the property is in existence and the interest has become 
    protected under local law against a subsequent judgment lien arising 
    out of an unsecured obligation, and (B) to the extent that, at such 
    time, the holder has parted with money or money's worth.

                        (2) Mechanic's lienor

        The term ``mechanic's lienor'' means any person who under local 
    law has a lien on real property (or on the proceeds of a contract 
    relating to real property) for services, labor, or materials 
    furnished in connection with the construction or improvement of such 
    property. For purposes of the preceding sentence, a person has a 
    lien on the earliest date such lien becomes valid under local law 
    against subsequent purchasers without actual notice, but not before 
    he begins to furnish the services, labor, or materials.

                          (3) Motor vehicle

        The term ``motor vehicle'' means a self-propelled vehicle which 
    is registered for highway use under the laws of any State or foreign 
    country.

                            (4) Security

        The term ``security'' means any bond, debenture, note, or 
    certificate or other evidence of indebtedness, issued by a 
    corporation or a government or political subdivision thereof, with 
    interest coupons or in registered form, share of stock, voting trust 
    certificate, or any certificate of interest or participation in, 
    certificate of deposit or receipt for, temporary or interim 
    certificate for, or warrant or right to subscribe to or purchase, 
    any of the foregoing; negotiable instrument; or money.

                         (5) Tax lien filing

        The term ``tax lien filing'' means the filing of notice 
    (referred to in subsection (a)) of the lien imposed by section 6321.

                            (6) Purchaser

        The term ``purchaser'' means a person who, for adequate and full 
    consideration in money or money's worth, acquires an interest (other 
    than a lien or security interest) in property which is valid under 
    local law against subsequent purchasers without actual notice. In 
    applying the preceding sentence for purposes of subsection (a) of 
    this section, and for purposes of section 6324--
            (A) a lease of property,
            (B) a written executory contract to purchase or lease 
        property,
            (C) an option to purchase or lease property or any interest 
        therein, or
            (D) an option to renew or extend a lease of property,

    which is not a lien or security interest shall be treated as an 
    interest in property.

(i) Special rules

                   (1) Actual notice or knowledge

        For purposes of this subchapter, an organization shall be deemed 
    for purposes of a particular transaction to have actual notice or 
    knowledge of any fact from the time such fact is brought to the 
    attention of the individual conducting such transaction, and in any 
    event from the time such fact would have been brought to such 
    individual's attention if the organization had exercised due 
    diligence. An organization exercises due diligence if it maintains 
    reasonable routines for communicating significant information to the 
    person conducting the transaction and there is reasonable compliance 
    with the routine. Due diligence does not require an individual 
    acting for the organization to communicate information unless such 
    communication is part of his regular duties or unless he has reason 
    to know of the transaction and that the transaction would be 
    materially affected by the information.

                           (2) Subrogation

        Where, under local law, one person is subrogated to the rights 
    of another with respect to a lien or interest, such person shall be 
    subrogated to such rights for purposes of any lien imposed by 
    section 6321 or 6324.

                           (3) Forfeitures

        For purposes of this subchapter, a forfeiture under local law of 
    property seized by a law enforcement agency of a State, county, or 
    other local governmental subdivision shall relate back to the time 
    of seizure, except that this paragraph shall not apply to the extent 
    that under local law the holder of an intervening claim or interest 
    would have priority over the interest of the State, county, or other 
    local governmental subdivision in the property.

                    (4) Cost-of-living adjustment

        In the case of notices of liens imposed by section 6321 which 
    are filed in any calendar year after 1998, each of the dollar 
    amounts under paragraph (4) or (7) of subsection (b) shall be 
    increased by an amount equal to--
            (A) such dollar amount, multiplied by
            (B) the cost-of-living adjustment determined under section 
        1(f)(3) for the calendar year, determined by substituting 
        ``calendar year 1996'' for ``calendar year 1992'' in 
        subparagraph (B) thereof.

    If any amount as adjusted under the preceding sentence is not a 
    multiple of $10, such amount shall be rounded to the nearest 
    multiple of $10.

(j) Withdrawal of notice in certain circumstances

                           (1) In general

        The Secretary may withdraw a notice of a lien filed under this 
    section and this chapter shall be applied as if the withdrawn notice 
    had not been filed, if the Secretary determines that--
            (A) the filing of such notice was premature or otherwise not 
        in accordance with administrative procedures of the Secretary,
            (B) the taxpayer has entered into an agreement under section 
        6159 to satisfy the tax liability for which the lien was imposed 
        by means of installment payments, unless such agreement provides 
        otherwise,
            (C) the withdrawal of such notice will facilitate the 
        collection of the tax liability, or
            (D) with the consent of the taxpayer or the National 
        Taxpayer Advocate, the withdrawal of such notice would be in the 
        best interests of the taxpayer (as determined by the National 
        Taxpayer Advocate) and the United States.

    Any such withdrawal shall be made by filing notice at the same 
    office as the withdrawn notice. A copy of such notice of withdrawal 
    shall be provided to the taxpayer.

                 (2) Notice to credit agencies, etc.

        Upon written request by the taxpayer with respect to whom a 
    notice of a lien was withdrawn under paragraph (1), the Secretary 
    shall promptly make reasonable efforts to notify credit reporting 
    agencies, and any financial institution or creditor whose name and 
    address is specified in such request, of the withdrawal of such 
    notice. Any such request shall be in such form as the Secretary may 
    prescribe.

(Aug. 16, 1954, ch. 736, 68A Stat. 779; Pub. L. 88-272, title II, 
Sec. 236(a), (c)(1), Feb. 26, 1964, 78 Stat. 127, 128; Pub. L. 89-493, 
Sec. 17(a), July 5, 1966, 80 Stat. 266; Pub. L. 89-719, title I, 
Sec. 101(a), Nov. 2, 1966, 80 Stat. 1125; Pub. L. 94-455, title XII, 
Sec. 1202(h)(2), title XIX, Sec. 1906(b)(13)(A), title XX, Sec. 2008(c), 
Oct. 4, 1976, 90 Stat. 1688, 1834, 1892; Pub. L. 95-600, title VII, 
Sec. 702(q)(1), (2), Nov. 6, 1978, 92 Stat. 2937, 2938; Pub. L. 99-514, 
title XV, Sec. 1569(a), Oct. 22, 1986, 100 Stat. 2764; Pub. L. 100-647, 
title I, Sec. 1015(s)(1), Nov. 10, 1988, 102 Stat. 3573; Pub. L. 101-
508, title XI, Secs. 11317(b), 11704(a)(26), Nov. 5, 1990, 104 Stat. 
1388-458, 1388-519; Pub. L. 104-168, title V, Sec. 501(a), July 30, 
1996, 110 Stat. 1460; Pub. L. 105-206, title I, Sec. 1102(d)(1)(A), 
title III, Sec. 3435(a), (b), July 22, 1998, 112 Stat. 704, 760, 761.)

   Adjustment of Applicable Dollar Amounts in Determining Validity of 
                Federal Tax Liens for Calendar Year 2001

        For adjustment of applicable dollar amounts under subsec. 
    (b)(4), (7) of this section in determining validity of certain 
    Federal tax liens for calendar year 2001, see section 3.23 of 
    Revenue Procedure 2001-13, set out as a note under section 1 of this 
    title.


                               Amendments

    1998--Subsec. (b)(4). Pub. L. 105-206, Sec. 3435(a)(1)(A), 
substituted ``$1,000'' for ``$250''.
    Subsec. (b)(7). Pub. L. 105-206, Sec. 3435(a)(1)(B), substituted 
``$5,000'' for ``$1,000''.
    Subsec. (b)(10). Pub. L. 105-206, Sec. 3435(b), in heading 
substituted ``Deposit-secured loans'' for ``Passbook loans'', and in 
text struck out ``, evidenced by a passbook,'' after ``other account'' 
and substituted period at end for ``and if such institution has been 
continuously in possession of such passbook from the time the loan is 
made.''
    Subsec. (i)(4). Pub. L. 105-206, Sec. 3435(a)(2), added par. (4).
    Subsec. (j)(1)(D). Pub. L. 105-206, Sec. 1102(d)(1)(A), substituted 
``National Taxpayer Advocate'' for ``Taxpayer Advocate'' in two places.
    1996--Subsec. (j). Pub. L. 104-168 added subsec. (j).
    1990--Subsec. (a). Pub. L. 101-508, Sec. 11704(a)(26), substituted 
``Purchasers'' for ``Purchases'' in heading.
    Subsec. (g)(3). Pub. L. 101-508, Sec. 11317(b), substituted ``10 
years'' for ``6 years'' wherever appearing.
    1988--Subsec. (f)(1)(A)(ii). Pub. L. 100-647, Sec. 1015(s)(1)(A), 
inserted exception that State law merely conforming to or reenacting 
Federal law establishing a national filing system does not constitute a 
second office for filing as designated by the laws of such State.
    Subsec. (f)(5). Pub. L. 100-647, Sec. 1015(s)(1)(B), added par. (5).
    1986--Subsec. (i)(3). Pub. L. 99-514 added par. (3).
    1978--Subsec. (f)(4). Pub. L. 95-600, Sec. 702(q)(1), in heading 
substituted ``Indexing required with respect to certain real property'' 
for ``Index'' and in text inserted provisions relating to the validity 
of a deed, under the laws of the State in which the real property is 
located, as against a purchaser who does not have actual notice or 
knowledge of the existence of such deed and provisions relating to the 
maintenance of an adequate system for the public indexing of Federal tax 
liens.
    Subsec. (g)(2)(A). Pub. L. 95-600, Sec. 702(q)(2), inserted 
reference to real property.
    1976--Subsecs. (a), (b). Pub. L. 94-455, Sec. 1906(b)(13)(A), struck 
out ``or his delegate'' after ``Secretary'' wherever appearing.
    Subsec. (f)(2). Pub. L. 94-455, Sec. 2008(c)(1)(B), inserted 
introductory reference to par. (4).
    Subsec. (f)(3). Pub. L. 94-455, Sec. 1906(b)(13)(A), struck out ``or 
his delegate'' after ``Secretary''.
    Subsec. (f)(4). Pub. L. 94-455, Sec. 2008(c)(1)(A), added par. (4).
    Subsec. (g)(2)(A), (B). Pub. L. 94-455, Secs. 1906(b)(13)(A), 
2008(c)(2), required the fact of refiling be entered and recorded in an 
index in accordance with subsec. (f)(4), and struck out ``or his 
delegate'' after ``Secretary'' wherever appearing.
    Subsec. (i)(3). Pub. L. 94-455, Sec. 1202(h)(2), struck out par. (3) 
which related to a special rule respecting disclosure of amount of 
outstanding lien.
    1966--Subsec. (a). Pub. L. 89-719 redesignated as subsec. (a) that 
part of former subsec. (a) which preceded pars. (1) to (3) thereof, and, 
in subsec. (a) as so redesignated, substituted holder of a security 
interest, mechanic's lienor, and judgment lien creditor for mortgagee, 
pledgee, and judgment creditor, struck out reference to an exception 
provided in subsecs. (c) and (d), and inserted reference to requirements 
of subsec. (f).
    Subsec. (a)(3). Pub. L. 89-493 substituted the Recorder of Deeds of 
the District of Columbia for the clerk of the United States District 
Court for the District of Columbia.
    Subsec. (b)(1). Pub. L. 89-719 redesignated provisions of subsec. 
(c)(1) as subsec. (b)(1) and substituted ``holder of a security 
interest'' for ``mortgagee and pledgee'' and purchaser of such security 
interest for purchaser of such security for any adequate and full 
consideration in money or money's worth.
    Subsec. (b)(2). Pub. L. 89-719 redesignated provisions of subsec. 
(d)(1) as subsec. (b)(2) and substituted purchaser of such motor vehicle 
for purchaser of such motor vehicle for an adequate and full 
consideration in money or money's worth and substituted actual notice or 
knowledge for notice or knowledge.
    Subsec. (b)(3) to (10). Pub. L. 89-719 added pars. (3) to (10).
    Subsecs. (c) to (e). Pub. L. 89-719 added subsecs. (c) to (e).
    Subsec. (f)(1). Pub. L. 89-719 redesignated provisions of former 
subsec. (a)(1) to (3) as subsec. (f)(1).
    Subsec. (f)(2). Pub. L. 89-719 added par. (2).
    Subsec. (f)(3). Pub. L. 89-719 redesignated provisions of former 
subsec. (b) as subsec. (f)(3) and substituted provisions that the form 
and content of the notice be prescribed by the Secretary or his delegate 
for provisions limiting the effectiveness of the notice to situations in 
which the notice is in such form as would be valid if filed with the 
clerk of the United States district court when state or territory law 
fails to designate an office for the filing of notice.
    Subsec. (g). Pub. L. 89-719 added subsec. (g).
    Subsec. (h)(1), (2). Pub. L. 89-719 added pars. (1) and (2).
    Subsec. (h)(3). Pub. L. 89-719 redesignated provisions of former 
subsec. (d)(2) as subsec. (h)(3).
    Subsec. (h)(4). Pub. L. 89-719 redesignated provisions of former 
subsec. (c)(2) as subsec. (h)(4).
    Subsec. (h)(5), (6). Pub. L. 89-719 added pars. (5), (6).
    Subsec. (i)(1), (2). Pub. L. 89-719 added pars. (1), (2).
    Subsec. (i)(3). Pub. L. 89-719 redesignated provisions of former 
subsec. (e) as subsec. (i)(3) and substituted ``regulations'' for 
``rules and relations''.
    1964--Subsec. (a). Pub. L. 88-272, Sec. 236(c)(1), substituted 
``subsections (c) and (d)'' for ``subsection (c)''.
    Subsecs. (d), (e). Pub. L. 88-272, Sec. 236(a), added subsec. (d) 
and redesignated former subsec. (d) as (e).


                    Effective Date of 1998 Amendment

    Amendment by section 1102(d)(1)(A) of Pub. L. 105-206 effective July 
22, 1998, see section 1102(f)(1) of Pub. L. 105-206, set out as a note 
under section 7803 of this title.
    Pub. L. 105-206, title III, Sec. 3435(c), July 22, 1998, 112 Stat. 
761, provided that: ``The amendments made by this section [amending this 
section] shall take effect on the date of the enactment of this Act 
[July 22, 1998].''


                    Effective Date of 1996 Amendment

    Section 501(d) of Pub. L. 104-168 provided that: ``The amendments 
made by this section [amending this section and section 6343 of this 
title] shall take effect on the date of the enactment of this Act [July 
30, 1996].''


                    Effective Date of 1990 Amendment

    Section 11317(c) of Pub. L. 101-508 provided that: ``The amendments 
made by this section [amending this section and section 6502 of this 
title] shall apply to--
        ``(1) taxes assessed after the date of the enactment of this Act 
    [Nov. 5, 1990], and
        ``(2) taxes assessed on or before such date if the period 
    specified in section 6502 of the Internal Revenue Code of 1986 
    (determined without regard to the amendments made by subsection (a) 
    [amending section 6502 of this title]) for collection of such taxes 
    has not expired as of such date.''


                    Effective Date of 1988 Amendment

    Section 1015(s)(2) of Pub. L. 100-647 provided that: ``The 
amendments made by this subsection [amending this section] shall take 
effect on the date of the enactment of this Act [Nov. 10, 1988].''


                    Effective Date of 1986 Amendment

    Section 1569(b) of Pub. L. 99-514 provided that: ``The amendment 
made by this section [amending this section] shall take effect on the 
date of the enactment of this Act [Oct. 22, 1986].''


                    Effective Date of 1978 Amendment

    Section 702(q)(3) of Pub. L. 95-600, as amended by Pub. L. 99-514, 
Sec. 2, Oct. 22, 1986, 100 Stat. 2095, provided that:
    ``(A) The amendments made by this subsection [amending this section] 
shall apply with respect to liens, other security interests, and other 
interests in real property acquired after the date of the enactment of 
this Act [Nov. 6, 1978].
    ``(B) If, after the date of the enactment of this Act, there is a 
change in the application (or nonapplication) of section 6323(f)(4) of 
the Internal Revenue Code of 1986 [formerly I.R.C. 1954] (as amended by 
paragraph (1)) with respect to any filing jurisdiction, such change 
shall apply only with respect to liens, other security interests, and 
other interests in real property acquired after the date of such 
change.''


                    Effective Date of 1976 Amendment

    Amendment by section 1202(h)(2) of Pub. L. 94-455 effective Jan. 1, 
1977, see section 1202(i) of Pub. L. 94-455, set out as a note under 
section 6103 of this title.
    Section 2008(d)(3) of Pub. L. 94-455 provided that: ``The amendment 
made by subsection (c) [amending this section] shall take effect--
        ``(A) in the case of liens filed before the date of the 
    enactment of this Act [Oct. 4, 1976], on the 270th day after such 
    date of enactment, or
        ``(B) in the case of liens filed on or after the date of 
    enactment of this Act [Oct. 4, 1976], on the 120th day after such 
    date of enactment.''


                    Effective Date of 1966 Amendments

    Section 114(a)-(c) of title I of Pub. L. 89-719 provided that:
    ``(a) General Rule.--Except as otherwise provided, the amendments 
made by this title [enacting sections 3505, 7425, 7426, and 7810 of this 
title, amending this section, sections 545, 6322, 6324, 6325, 6331, 
6332, 6334, 6335, 6337, 6338, 6339, 6342, 6343, 6502, 6503, 6532, 7402, 
7403, 7421, 7424, 7505, 7506, and 7809 of this title, and section 270a 
of Title 40, Public Buildings, Property, and Works, redesignating former 
section 7425 as 7427 of this title, and enacting provisions set out as 
notes under this section and section 7424 of this title] shall apply 
after the date of enactment of this Act [Nov. 2, 1966], regardless of 
when a lien or a title of the United States arose or when the lien or 
interest of any other person was acquired.
    ``(b) Exceptions.--The amendments made by this title shall not apply 
in any case--
        ``(1) in which a lien or a title derived from enforcement of a 
    lien held by the United States has been enforced by a civil action 
    or suit which has become final by judgment, sale, or agreement 
    before the date of enactment of this Act; or
        ``(2) in which such amendments would--
            ``(A) impair a priority enjoyed by any person (other than 
        the United States) holding a lien or interest prior to the date 
        of enactment of this Act;
            ``(B) operate to increase the liability of any such person; 
        or
            ``(C) shorten the time for bringing suit with respect to 
        transactions occurring before the date of enactment of this Act.
    ``(c) Liability for Withheld Taxes.--
        ``(1) The amendments made by section 105(a) (relating to effect 
    on third parties) [adding section 3505 of this title] shall apply 
    only with respect to wages paid on or after January 1, 1967.
        ``(2) The amendments made by section 105(b) (relating to 
    performance bonds of contractors for public buildings or works) 
    [amending section 270a of Title 40] shall apply to contracts entered 
    into pursuant to invitations for bids issued after June 30, 1967.''
    Section 21 of Pub. L. 89-493 provided that: ``This Act [amending 
this section] shall take effect on the first day of the first month 
which is at least ninety days after the date of approval of this Act 
[July 5, 1966].''


                    Effective Date of 1964 Amendment

    Section 236(d) of Pub. L. 88-272 provided that: ``The amendments 
made by this section [amending this section and section 6324 of this 
title] shall apply only with respect to purchases made after the date of 
the enactment of this Act [Feb. 26, 1964.]''

                  Section Referred to in Other Sections

    This section is referred to in sections 4101, 6320, 6324, 6324A, 
6325, 6332 of this title; title 11 section 724; title 18 section 3613; 
title 30 section 934; title 42 section 9607.
