Lien Filing Requirements cont.

Lien Filing Requirements cont.

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Lien Filing Requirements

5.12.2 Lien Filing Requirements (Cont. 1)

5.12.2.14 Mutual Collection Assistance Requests (MCAR)
5.12.2.15 Lien Filing Approval
5.12.2.16 Lien Fees
5.12.2.17 Lien Filed Indicator
5.12.2.18 Removing LFI Indicators
5.12.2.19 Designated Payment Code
5.12.2.20 Special Rules
5.12.2.21 Cost of Living Adjustment
5.12.2.22 Disclosure of Outstanding Lien Amount
5.12.2.23 Refiling the NFTL
5.12.2.24 Resolution of NFTL Related Unpostable Transactions

5.12.2.14
Mutual Collection Assistance Requests (MCAR)

5.12.2.14.2 (03-01-2004)
Procedures for Refiling and Release

International will be responsible for determining whether to refile these NFTLs and for requesting the release of NFTLs even though area offices file NFTLs for MCARS.
Notices of Federal Tax Lien for refiling and certificates of release will be:
1. Prepared by International and
2. Forwarded to the appropriate area office for recording.
No TC 582 or TC 360 will be input and no NFTL fees will be assessed against MCAR taxpayers.

5.12.2.15 (03-01-2004)
Lien Filing Approval

Revenue officer group managers will note their review and approval using the manager's queue on their automated systems for revenue officers below the GS-9 level.
Liens filed by Dyed Fuel Compliance Officers below GS-9 will be reviewed and approved by a designated Examination manager.
When it is necessary that a manual (typed or handwritten) NFTL be prepared, managers will sign the NFTL for employees below GS-9.
In all cases document the case file.

5.12.2.15.1 (03-01-2004)
Approve the NFTL Determination

A determination to file a NFTL by revenue officers below GS-9 must be approved by the manager prior to the NFTL actually being filed.
Appropriate disciplinary action may be taken against the employee if review procedures are not followed.

5.12.2.15.2 (03-01-2004)
The Manager's Review Process

The manager of revenue officers below GS-9 is required to:
1. review the taxpayer's information
2. verify that a balance is due, and
3. affirm that the lien filing is appropriate given the taxpayer's circumstances, considering the amount due and the value of the property or rights to property.
In all cases revenue officers must document the following information:
1. A summary of any information the taxpayer provides that may affect the decision to file a lien.
2. If the taxpayer provided information, an explanation of the employee's review and findings; and
3. Verification that the amount is owed, e.g., the balance has been checked on IDRS.
Consider the following when determining if lien filing is appropriate
1. The taxpayer's responsiveness to attempts at contact and collection;
2. Information known about the taxpayer's financial condition;
3. The taxpayer's history of delinquency;
4. The taxpayer's efforts to pay the tax;
5. Whether current taxes are being paid or there are returns not filed;
6. Whether there is a lien already filed.
Note:

This information must be clearly marked in the history.

.

5.12.2.16 (03-01-2004)
Lien Fees

Input lien fees to file or release manually prepared NFTLs when the NFTL is forwarded for input.

Note:

TC 360 should always appear on a module that has a TC 582 lien filed indicator (LFI) present.
Input of fees for systemically generated NFTLs is accomplished by having ALS generate a file to the servicing campus. Files are generated weekly on Friday and include fees through close of business Wednesday of the same week.
A 24 hour delay of the transaction code going to the data file allows for corrections resulting from quality review of NFTL documents.
A listing will generate for TC 360 associated with NMF accounts. A request for posting MARS must be prepared and forwarded to the servicing campus on Form 3244, Payment Posting Voucher.
Reverse the TC 360 when a NFTL is filed in error.
See Section 5.12.6, for information regarding billing methods.

5.12.2.17 (03-01-2004)
Lien Filed Indicator

A lien filed indicator (LFI) should appear on any module that has a TC 582 posted.
The lien filed indicator on ALS generated NFTLs will be systemically input through IDRS to all tax modules that are included on a Notice of Federal Tax Lien. The LFI is the primary means by which areas are notified that modules are satisfied and that a release of the NFTL is in order.
The input of LFIs is accomplished by having the automated system generate and forward a file to the servicing campus. The file is generated weekly and will include ACS NFTLs to take advantage of the LFI upload file.
TC 582 is not generated to NMF accounts.
Request input of TC 582 for a lien file indicator and TC 360 for recording fees for all manually prepared liens, including estate tax liens, if applicable.

5.12.2.18 (03-01-2004)
Removing LFI Indicators

Whenever an FTL is released, the related LFI must be removed from IDRS/master file. However, if the balance due is non-master file and no LFI is present for that module on IDRS, no action is necessary.
The LFI is removed when the automated system generates a file to the servicing campus for the input of TC 583.

5.12.2.19 (03-01-2004)
Designated Payment Code

A designated payment is a voluntary payment designated by the taxpayer to be applied in a particular manner, i.e., kind of tax, specific tax period, etc. These designations are normally followed by the Service.
In the absence of a designation by the taxpayer, payments will be applied in a manner consistent with the provisions of Rev. Rul, 2002-26, unless a specific statute, regulation or procedure designates otherwise.
A designated payment code (DPC) is mandatory on all Collection initiated posting vouchers for transaction codes 640, 670, 680, 690, 693 and 700. DPCs serve three purposes.
1. They are used to identify payments that are designated for trust fund or non-trust fund employment and excise taxes.
2. DPCs are used to indicate application of payments for a specific liability.
3. DPCs also identify the event which resulted in the payment.
Use DPC 07 when applying payments secured for the release of a notice of federal tax lien or to secure a certificate of discharge or subordination.

Note:

The mere fact that a lien has been filed does not indicate that the payment is due to the filing of a NFTL. In this case, the appropriate DPC should be used .

5.12.2.20 (03-01-2004)
Special Rules

Special rules apply in some instances when filing a Notice of Federal Tax Lien

5.12.2.20.1 (03-01-2004)
Actual Notice or Knowledge of Lien Requirement

IRC 6323(l) defines actual notice or knowledge of a FTL. The burden is on the Internal Revenue Service to show the existence of actual notice or knowledge whether such notice is material in determining the priority of a FTL as against certain competing lien or interest, under IRC 6323(b)..
Section 1-201 of the Uniform Commercial Code is cited in part for your guidance for when a person has knowledge or received notice.
"(25) A person has "notice" of a fact when:"
1. "a) he has actual knowledge of it; or"
2. "b) he has received a notice or notification of it;"
3. "c) from all the facts and circumstances known to him at the time in question he has reason to know that it exists. A person 'knows' or has knowledge of a fact when he has actual knowledge of it. 'Discover' or 'learn' or a word or phrase of similar import refers to knowledge rather than to reason to know. The time and circumstances under which a notice or notification may cease to be effective are not determined by this subtitle. "
4. "(26) A person 'notifies' or 'gives' notice or notification to another by taking such steps as may be reasonably required to inform the other in ordinary course whether or not such other actually comes to know of it. A person 'receives' a notice or notification when"
1. "(a) comes to his attention; or"
2. "(b) it is duly delivered at the place of business through which the contact was made or at any other place held out by him as the place for receipt of such communications."

5.12.2.20.2 (03-01-2004)
Copies of Notices to Third Parties

The Federal Tax Lien (FTL) under IRC 6321 attaches to " all property and rights to property" of the person or entity liable for the tax. This very broad statutory language has been interpreted as including all real, personal, and intangible property of greatly varying natures, as well as future interests, and property acquired by the taxpayer after the lien has come into existence.
Since the FTL attaches to after-acquired property the FTL may be enforced administratively by levy, that is use of a levy to collect taxes is not limited to property or rights to property of the taxpayer that existed at the time the assessment is made.
The effect of levy on other than wages, salary or other income is not prospective; that is, service of a levy upon the taxpayer or a third person, respectively, results in a seizure of property or rights to property in possession of either party at the time of service of levy. Should property come into possession of the taxpayer or third party following such service, another levy should be made to seize the property, notwithstanding the fact that the FTL attaches itself automatically to such after-acquired property.
In order to establish uniformity in giving the required actual notice or knowledge, a copy of the appropriate NFTL will be delivered to the person(s) requiring the notice.

5.12.2.20.3 (03-01-2004)
Insurance Companies

A copy of the filed NFTL should be furnished to an insurance company to meet the actual notice requirement.

5.12.2.21 (03-01-2004)
Cost of Living Adjustment

For those tax lien interest designated as "Superpriorities, " RRA 98 provides that for tax years beginning in 1999 and thereafter, the higher exemption amounts will be indexed annually for inflation (consistent with the cost-of-living adjustment (COLA) amounts for the applicable tax year) and rounded to the nearest multiple of $10. See 5.17, Legal Reference Guide.

5.12.2.22 (03-01-2004)
Disclosure of Outstanding Lien Amount

See Delegation Order 156 for a list of employees authorized to disclose information concerning the amount of the outstanding obligation secured by the NFTL. Disclosure may be made to any person who demonstrates that he/she possesses a right or intends to obtain right in the property. See IRM 11. 3.1.10, Disclosure of Amount of Outstanding Lien.
Employees listed in Delegation Order 156 have the authority to determine whether or not to disclose the requested information under the authority of IRC 6103(k)(2).
Any person, other than the taxpayer or their designee, desiring information as to the amount of the outstanding obligation in order to decide whether to acquire the property covered by the NFTL (when a NFTL has been filed) must submit a written request stating the reasons the information is desired and properly identifying the NFTL in question. A prospective purchaser should attach a copy of the sales contract or a lender a loan application.
The requested information will be furnished using Letter 1038(DO), Response to Inquiries About Release of Federal Tax Lien.

5.12.2.22.1 (03-01-2004)
Disclosure to Escrow and Title Companies

When a completed Form 8821, Taxpayer Information Authorization, is provided, employees designated the authority to execute Forms 668(Y), may disclose the amount of the outstanding obligation secured by the NFTL to escrow agents, title companies, lending institutions, etc., (See IRC 6103(c)).
The Form 8821 must be completed prior to the taxpayer signing it and should authorize disclosure of lien information on the specific piece of property for sale.
The following information should be provided:
1. The taxpayer's identity information, i.e., name, address, taxpayer identification number, or any combination of these three.
2. The information to be disclosed, for example, the amount shown on the NFTL, including the address of the real property subject to the filed NFTL.
3. The identity of the company or escrow agent authorized to receive the information. It is not necessary to name an individual
4. The taxpayer's signature and date.
5. It is not necessary to specify tax type or tax year.
Taxpayers may also authorize disclosure telephonically. Verify the taxpayer's identity using approved functional procedures and document the information in writing.
1. The information to be disclosed; for example, the amount shown on the NFTL, including the address of the property subject to the NFTL.
2. The identity of the escrow agent or title company authorized to receive the information.
3. The date of the consent. For example, "John Doe on 03/05/03 consents to disclose the payoff of all filed NFTLs on 134 Maple Boulevard to XYZ Title."
Disclosure of lien information not subject to a filed NFTL should not occur without obtaining the taxpayer's authorization either orally or in writing. Obtain and document the information referred to (4) above.
In situations where the taxpayer's authorization cannot be obtained, seek advice from area counsel; for example, if a taxpayer is medically incapacitated, is on vacation outside the U.S. and cannot be reached, etc.

5.12.2.23 (03-01-2004)
Refiling the NFTL

Refile the NFTL to maintain the continuity of priority established by the original lien filing when the collection period is extended.

Consider refiling the NFTL if the statute date has been extended or suspended by any action within the required refiling period.

If	Then
the form used for the original refiling was earlier than 12/1982,	failure to file at the appropriate time does not affect the validity of the filing. However, it does nullify the effect of the prior filing.
Notices of Federal Tax Lien are filed on forms revised on 12/1982 or later	the form "self-releases" unless timely refiled. These forms are considered as both a NFTL and a release.

The Potential Refile Report generated by the ALS will be worked monthly. See IRM 5.12.6. for additional guidance.
Release of the NFTL is conclusive that the underlying, statutory FTL is extinguished. Follow procedures in IRM. 5.12.3 for revocation and reinstatement procedures.
Where applicable, ALS Units will route the appropriate information to the unit or employee responsible for the case for a refile determination.
Collection Technical Services will make refile determinations for CNC mandatory follow-up and ACS cases.
Designated employees in the Automated Collection System Unit are responsible for NFTL refiling on active ACS cases.
Requests for refiles will be input through ALS.

5.12.2.23.1 (03-01-2004)
Criteria for Refiling

Before any NFTL is refiled, each assessment should be examined to determine that the statutory period for collection has been suspended or extended beyond the normal ten-year period beginning with the assessment date.
The normal collection statute may be suspended or extended by:
1. Execution of Form 900, Tax Collection Waiver
2. Offer in Compromise (prior to 01/012000).
3. Assets of taxpayers in custody of a court in certain types of proceedings.
4. Judgment for the United States.
5. Absence of taxpayer from the United States continuously for six months.
6. Military deferments.
7. Appropriate actions suspending or extending the collection statute.
The extension of the statutory period for collection does not mean that a NFTL must be automatically refiled. Each case should be analyzed regarding present and future assets to which the refiled NFTL might attach. The present balance still due on the FTL would be another factor to be taken into consideration.

5.12.2.23.2 (03-01-2004)
Required Refiling Period

The time period for refiling the NFTL has a starting and ending date. Therefore, a refiled Notice of Federal Tax Lien is invalid if it is filed after the period for refiling.
The refiling period lasts for one year. For the first refiling, the period begins nine years and 30 days from the date of the assessment and ends 10 years and 30 days from the date of assessment. For example, if the assessment date is 3/1/85, the first refiling period 3/31/94 - 3/31/95. For subsequent refilings, each period begins nine years after the end of the previous refiling period and ends 1 year later. An example using the first refiling period above is that the second refile period would be 3/31/04 - 3/31/05.
The following is an example of the "Required Refiling Period" On March 1, 1985, an assessment of tax was made against A, a delinquent taxpayer, and a FTL for the amount of the assessment arose on that date. On July 1, 1985, a NFTL was properly filed. The NFTL filed on July 1, 1985, is effective up to and including March 31, 1995. The first required refiling period for the NFTL begins on April 1, 1994, and ends on March 31, 1995. A refiling of NFTL during that period will extend the effectiveness of the NFTL filed on July 1, 1985, up to and including March 31, 2005. The second required refiling period for the NFTL begins on April 1, 2004, and ends on March 31, 2005.
For calculations of the required refile period see Exhibit 5.12.2-4.

5.12.2.23.3 (03-01-2004)
Place for Refiling

During the required refiling period, the NFTL is to be refiled:

In all cases in every office in which a prior NFTL (including a refiled notice) was filed, and
In the proper office in the State where a new residence is located, if, 90 days or more prior to the date of refiling, the Service receives written information concerning a change in the taxpayer's residence.

If	Then
the new residence is located outside the United States	refiling will be made in the District of Columbia. This refiling is extremely important in the case of personal property. If it is not accomplished as and when required, all other refilings are ineffective.
more than one written notice of change of address is received on or before the 90th day.	the most recent one will be used for purposes of refiling, whether or not the taxpayer resides there on the date of refiling.

5.12.2.23.4 (03-01-2004)
Address Change Procedures Affecting Refiling

Except as provided below, a notice of change of a taxpayer's residence will be effective only if it is received in writing from the taxpayer or his/her representative (Form 8822, Change of Address), relates to an unpaid tax liability of the taxpayer, and states the taxpayer's name and the address of the new residence.
The notice of change of a taxpayer's residence will be effective if it is contained in a return or amended return of the same type of tax filed with the Internal Revenue Service by the taxpayer.
The return or amended return must indicate that it is a change of address and correctly state the taxpayer's name, address of present residence and identification number required by IRC 6109.
Other than the means specified above, no communication, either written or oral, will be considered as notice of a change of a taxpayer's residence.

5.12.2.23.5 (03-01-2004)
Procedures and Responsibilities for Refiling

Under normal circumstances, the Automated Lien System (ALS) should be used.
At times, circumstances may exist that do not allow time for a refiled NFTL to be created through ALS. In these cases Form 668F should be prepared as shown in Exhibit 5.12.2-5
ALS Units will print the Potential Refile Report and forward information on suspended cases to the appropriate function or employee for a refile determination. ACS and Form 53 mandatory follow-up determinations will be made by Collection Technical Services.

Prior to refiling, all balances must be updated to reflect the current unpaid balance of assessment, Satisfied modules should not appear on a refiled NFTL.

If	Then
the refiled NFTL is prepared through ALS	ALS will automatically not include any satisfied modules.
the entire assessed amount has been paid, unassessed accrued amounts remain outstanding	enter the total amount of the accruals as of the date the refiled NFTL is requested. These amounts should be shown in column (f). Line through the words Unpaid Balance of Assessment and write in Outstanding Balance.
there us a diminimus amount due on the assessed balance and unassessed accruals	enter the total amount owed plus accruals as of the date the refiled NFTL is requested. Line through the words Unpaid Balance of Assessment and write in Outstanding Balance.
an original Notice of Federal Tax Lien lists more than one liability, and the assessment dates are different,	the refiled NFTL should list only the period(s) which meet the criteria for refiling.
there are multiple assessments within the same period, and the refile periods are different	care should be taken to only enter the balance for the assessment(s) being refiled. The Automated Lien System (ALS) will allow refiling of each specific assessment.
a Form 668(Y) was filed in a given jurisdiction, but because of a change of residence a NFTL is to be refiled during the refiling period in another jurisdiction.	use Form 668F for refiling, even though Form 668(Y) was never filed in that jurisdiction.

ALS will allow NFTLs to be refiled when the statute has expired against one person on a joint assessment.

5.12.2.23.6 (03-01-2004)
Release of Refiled NFTL

The Form 668F, used to refile a NFTL, is not self-releasing. File a certificate of release when an extended statutory period for collection has expired.
Filing Form 668Z, Certificate of Release of Federal Tax Lien, will extinguish the NFTL and remove all notices from the record. Each refile, amended or corrective associated with an original NFTL must be identified on the certificate of release.

5.12.2.23.7 (03-01-2004)
Original Notice of Lien After Refiling Period

Occasionally it is necessary to refile an original NFTL after the end of the first refiling period. The ALS system will prompt you for the CSED. When the NFTL document is printed, ALS will print "N/A" in the "last day for refiling" block.

5.12.2.24 (03-01-2004)
Resolution of NFTL Related Unpostable Transactions

There are a number of reasons why transactions do not post. Below we discuss the unposted transaction and how it should be resolved.

5.12.2.24.1 (03-01-2004)
End of Day (EOD) List

Weekly an upload is made to the Campus of all transaction codes (TC) 582 and 583 for the previous week's created and released Notices of Federal Tax Liens (NFTL). These transactions are input to the Integrated Data Retrieval System (IDRS) and trough End of Day (EOD) processing. EOD processing is the first validity check that is performed on any transaction attempting to post to IDRS.
TC 582 and 583 transactions which drop from EOD processing will appear on an EOD control list. This list will be used by the area office to make appropriate corrections to allow the transaction to be reinput.
EOD control lists are created in Campus computer rooms and forwarded to the Compliance Services Collection Operations (CSCO) function. CSCO separates the records by area office and forwards the list to the Lien Processing Unit manager in the appropriate area.
Areas will review the dropped transactions, determine the reason the transaction dropped and take necessary corrective action to reinput. The most common errors will be name control/TIN and MFT/period mismatch, much like unpostables.

The list will show the following:

LINE...	WILL...
1	indicate that the record dropped from processing.
2	show the reason the record dropped.
3	have the following data fields marked:
	Taxpayer Identification Number (TIN) Masterfile Tax (MFT) Tax Period Name Control Transaction Code, and Area.

5.12.2.24.2 (03-01-2004)
Unpostable Resolution

Area offices will receive a Nullified Distribution List from the Campus for resolution weekly. This a list of TC 582 which have not posted.
Computer generated source documents for unpostable TC 360 will also be received weekly. TC 360 will not come to the area office on a nullified distribution list.
Unpostables will be worked within 5 workdays of receipt.
The most common unpostable conditions are TIN/name control mismatch. Some of the reasons these conditions occur are:
1. an input document was prepared incorrectly or data was transcribed incorrectly.
2. The NFTL request was prepared with in correct information and generated an incorrect systemic transaction record.

5.12.2.24.3 (03-01-2004)
Correcting the Unpostable Condition

To correct the unpostable condition, do the following:
1. Check the ALS to determine if the information on the unpostable record matches the corresponding information on the ALS NFTL record.
2. Make the appropriate corrections to the unpostable and reinput the transaction code with the correction information, if the information on the unpostable does not match.
3. Check IDRS and/or master file to attempt to determine what the correct information is if the information matches.
4. Reinput the unpostable record with the correct information.
  
  Note:
  
  If the ALS NFTL record is incorrect, refer to IRM 5.12.6 for correcting NFTLs for the appropriate procedures.
5. Take no further action to correct unpostable for TC 360 transaction ONLY, with an unpostable code of 197 (IMF) and unpostable code 347 (BMF). These transactions unposted because the TC 360 attempted to post to an inactive account. Reinput the income TC 360 unpostables and remove any UPC 197 and UPC 347.
6. Close the open IDRS control base as part of the resolution process. CSCO will send Technical Services a Case Control Age List Weekly of Technical Services cases by IDRS employee number and age of case. This listing may be used by Technical Services as a monitoring device that open control bases are being closed timely.
7. Technical Services will receive Accounts Maintenance Transcripts reflecting a TC 360 and there is no liability open on the module where the TC 360 posted. It should not be assumed that the TC 360 is automatically a NFTL fee. Upon receipt of the transcripts, do the following:
- Research ALS to determine if the NFTL was filed for the taxpayer entity on the transcript.
- Input TC 582 if necessary and correct the TC 360 posting if the NFTL is found for this entity.

Lien Filing Requirements

5.12.2 Lien Filing Requirements (Cont. 1)

5.12.2.14 Mutual Collection Assistance Requests (MCAR)

5.12.2.14.2 (03-01-2004) Procedures for Refiling and Release

5.12.2.15 (03-01-2004) Lien Filing Approval

5.12.2.15.1 (03-01-2004) Approve the NFTL Determination

5.12.2.15.2 (03-01-2004) The Manager's Review Process

Note:

5.12.2.16 (03-01-2004) Lien Fees

Note:

5.12.2.17 (03-01-2004) Lien Filed Indicator

5.12.2.18 (03-01-2004) Removing LFI Indicators

5.12.2.19 (03-01-2004) Designated Payment Code

Note:

5.12.2.20 (03-01-2004) Special Rules

5.12.2.20.1 (03-01-2004) Actual Notice or Knowledge of Lien Requirement

5.12.2.20.2 (03-01-2004) Copies of Notices to Third Parties

5.12.2.20.3 (03-01-2004) Insurance Companies

5.12.2.21 (03-01-2004) Cost of Living Adjustment

5.12.2.22 (03-01-2004) Disclosure of Outstanding Lien Amount

5.12.2.22.1 (03-01-2004) Disclosure to Escrow and Title Companies

5.12.2.23 (03-01-2004) Refiling the NFTL

5.12.2.23.1 (03-01-2004) Criteria for Refiling

5.12.2.23.2 (03-01-2004) Required Refiling Period

5.12.2.23.3 (03-01-2004) Place for Refiling

5.12.2.23.4 (03-01-2004) Address Change Procedures Affecting Refiling

5.12.2.23.5 (03-01-2004) Procedures and Responsibilities for Refiling

5.12.2.23.6 (03-01-2004) Release of Refiled NFTL

5.12.2.23.7 (03-01-2004) Original Notice of Lien After Refiling Period

5.12.2.24 (03-01-2004) Resolution of NFTL Related Unpostable Transactions

5.12.2.24.1 (03-01-2004) End of Day (EOD) List

5.12.2.24.2 (03-01-2004) Unpostable Resolution

5.12.2.24.3 (03-01-2004) Correcting the Unpostable Condition

Note:

5.12.2.14
Mutual Collection Assistance Requests (MCAR)

5.12.2.14.2 (03-01-2004)
Procedures for Refiling and Release

5.12.2.15 (03-01-2004)
Lien Filing Approval

5.12.2.15.1 (03-01-2004)
Approve the NFTL Determination

5.12.2.15.2 (03-01-2004)
The Manager's Review Process

5.12.2.16 (03-01-2004)
Lien Fees

5.12.2.17 (03-01-2004)
Lien Filed Indicator

5.12.2.18 (03-01-2004)
Removing LFI Indicators

5.12.2.19 (03-01-2004)
Designated Payment Code

5.12.2.20 (03-01-2004)
Special Rules

5.12.2.20.1 (03-01-2004)
Actual Notice or Knowledge of Lien Requirement

5.12.2.20.2 (03-01-2004)
Copies of Notices to Third Parties

5.12.2.20.3 (03-01-2004)
Insurance Companies

5.12.2.21 (03-01-2004)
Cost of Living Adjustment

5.12.2.22 (03-01-2004)
Disclosure of Outstanding Lien Amount

5.12.2.22.1 (03-01-2004)
Disclosure to Escrow and Title Companies

5.12.2.23 (03-01-2004)
Refiling the NFTL

5.12.2.23.1 (03-01-2004)
Criteria for Refiling

5.12.2.23.2 (03-01-2004)
Required Refiling Period

5.12.2.23.3 (03-01-2004)
Place for Refiling

5.12.2.23.4 (03-01-2004)
Address Change Procedures Affecting Refiling

5.12.2.23.5 (03-01-2004)
Procedures and Responsibilities for Refiling

5.12.2.23.6 (03-01-2004)
Release of Refiled NFTL

5.12.2.23.7 (03-01-2004)
Original Notice of Lien After Refiling Period

5.12.2.24 (03-01-2004)
Resolution of NFTL Related Unpostable Transactions

5.12.2.24.1 (03-01-2004)
End of Day (EOD) List

5.12.2.24.2 (03-01-2004)
Unpostable Resolution

5.12.2.24.3 (03-01-2004)
Correcting the Unpostable Condition