Reg. § 301.6323(a)-1 Purchasers, holders of security interests, mechanic's lienors, and judgment lien creditors.
(a) Invalidity of lien without notice The lien imposed by section is not valid against any purchaser (as defined in ), holder of a security interest (as defined in ), mechanic's lienor (as defined in ), or judgment lien creditor (as defined in ) until a notice of lien is filed in accordance with ). Except as provided by section , if a person becomes a purchaser, holder of a security interest, mechanic's lienor, or judgment lien creditor after a notice of lien is filed in accordance with , the interest acquired by such person is subject to the lien imposed by section .
(b) Cross references For provisions relating to the protection afforded a security interest arising after tax lien filing, which interest is covered by a commercial transactions financing agreement, real property construction or improvement financing agreement, or an obligatory disbursement agreement, see , , and , respectively. For provisions relating to the protection afforded to a security interest coming into existence by virtue of disbursements, made before the 46th day after the date of tax lien filing, see . For provisions relating to priority afforded to interest and certain other expenses with respect to a lien or security interest having priority over the lien imposed by section , see . For provisions relating to certain other interests arising after tax lien filing, see .
[T.D. 7429, 41 FR 35498, Aug. 23, 1976]