§ 2105.Filings initiated on or before January 1, 1968

This title replaced an earlier state filing scheme for federal tax liens, and Section 2105 is the bridge between the old system and the new one. For every notice, certificate, or notice affecting a federal tax lien that had already been filed with a particular office on or before January 1, 1968, that office has to keep maintaining a separate file, labeled for notices filed prior to January 2, 1968, with the documents kept in the numerical order they were received. Nothing filed before that date gets migrated, re-indexed, or moved into the filing system this title otherwise sets up.

The second sentence keeps a lien's paper trail from splitting across two offices. If the original notice of a lien was filed on or before January 1, 1968, any certificate or notice that later affects that same lien, a release, say, or a refiling, still has to go to that same office, even though Section 2101's venue rules might point somewhere else for a lien filed today. A search for an older lien and everything that happened to it stays in one place.