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SEC. 6823(f).
(1) Place for filing.--The notice referred to
in subsection (a) shall be filed--
(A) Under state laws.--
* * * * * * *
(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;
(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); * * *
The situs of personal property held by the taxpayer, whether
tangible or intangible, is the residence of the taxpayer at the
time the notice of Federal tax lien is filed. Sec.
6323(f)(2)(B). In this case, the pension plan is personal
property. Therefore, the situs of the pension plan is the State
where the taxpayer resides and not the State where the pension
plan is administered.
Under the Bankruptcy Code, 11 U.S.C. sec. 522(c)(2)(B)
(2000), any property exempt from administration as part of the
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