Page:United States Statutes at Large Volume 80 Part 1.djvu/1162

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PUBLIC LAW89-719-NOV. 2, 1966

[80 STAT.

puivliase to (or knows siuli piircluise will) hinder, evade, or defeat the collection of any tax under thin title. "(4)

leV'sc'eiii'

PERSONAL I'KOI'KRTY PIRCHASED rx CASFAE SALK.—With

respect to household gfoods, jjersonal effects, oi' other taujirihle peisonal property described in section 6HH4(a) purchased (not foiresale) in a casual sale for less than $2.50, as ag'ainst 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 SIBJECT TO I'OSSESSORY LIKN.—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 frou) 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 ( ERTAIN REPAIRS AND IMPROVEMENTS.—With respect to real prop-

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erty 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 $1,000. "(8) ATTORNEYS' LIENS.—With respect to a judgment or other amount in settlement of a claim or of a cause oi 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 beforc such organization had such notice oiknowledge: or " (C) after satisfaction of a levy pursuant to section (i382(b), unless and until the Secretary or his delegate

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