General Provisions--Table of Contents

Sec. 301.6323(f)-1 Place for filing notice; form.

(a) Place for filing. The notice of lien referred to in Sec. 301.6323(a)-1 shall be filed as follows:

(1) Under State laws--(i) Real property. In the case of real property, notice shall be filed in one office within the State (or the county or other governmental subdivision), as designated by the laws of the State, in which the property subject to the lien is deemed situated under the provisions of paragraph (b)(1) of this section.

(ii) Personal property. In the case of personal property, whether tangible or intangible, the notice shall be filed in one office within the State (or the county or other governmental subdivision), as designated by the laws of the State, in which the property subject to the lien is deemed situated under the provisions of paragraph (b)(2) of this section.

[IT DOESN'T SAY HOW IT IS TO BE FILED -- AS A LIEN? AS A NOTICE OF LIEN?]

(2) With the clerk of the United States district court. Whenever a State has not by law designated one office ...

(d) Form--(1) In general. The notice referred to in Sec. 301.6323(a)-1 shall be filed on Form 668, ``Notice of Federal Tax Lien Under Internal Revenue Laws''. Such notice is valid notwithstanding any other provision of law regarding the form or content of a notice of lien.

[THIS DOESN'T MEAN THAT THE COUNTY RECORDER SHOULD FILE THE NOTICE AS SOMETHING OTHER THAN A NOTICE!]

For example, omission from the notice of lien of a description of the property subject to the lien does not affect the validity thereof even though State law may require that the notice contain a description of the property subject to the lien.

(2) Form 668 defined. The term ``Form 668'' generally means a paper form. However, if a state in which a notice referred to in Sec. 301.6323(a)-1 is filed permits a notice of Federal tax lien to be filed by the use of an electronic or magnetic medium, the term ``Form 668'' includes a Form 668 filed by the use of any electronic or magnetic medium permitted by that state. A Form 668 must identify the taxpayer, the tax liability giving rise to the lien, and the date the assessment arose regardless of the method used to file the notice of Federal tax lien.