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<br /> ExcerpU From Internal Revenue Code t21 Saus Of Property Sub►ect To Uen•For purposes of S�aetery►�0 wrhhn k�tlon(In 1M m�n�r p,�,
<br /> � paragraphs i�)and(4�,p;apasy sra�l ne deemed to be srtuated- eaiDed in rpukban Isfwd by the S�crwry)ppr�CMnOny
<br /> .�BC. �''21. Lien For Taxes (A1 Reai Properry•In tA9�s9 of real properry,at tts e ct�an9e In n»w�ayK'��,H�notla ot wen Nn
<br /> physi:al loca?ion:or u d�o filed in�000td�nt�w�a�Ee�CYon(�h 1M$t�
<br /> H eny person IiaD,e!o pay any tax neg!ects or retusos!o pay (81 Personal Properry•In the case ot personal propeAy, in which euch nsidMfc�u Ipqbd,
<br /> tM Siur�e after demand,me arnount(�nc:ua:ng any m;erest,ad� wnathar tangib!e or mtangib'e,at lne res�dence ol the tax•
<br /> di�oiW amount,addticn to tax,or assessao;e oen��ty.;ore�na �ayer at tr.e tune me rocce ot��en�s�:ed. t;�q�g�=t� Rei��ing p�it�:tn yN we
<br /> wM any cesu that may aoaua�n add�to�:ne�e�o�sha�l be a fer perpesas et oaragraph�2)�B),V:e residom:e of a caporatlon of any no�t.y pi INn,tM t�rm 7pu;red ro}IGnp perbd'mMns.
<br /> �t'ien In lavor ol tDe Unieed Sta�es upon a�C�c�erry anp r.gnts tp or paAnership shai ba deemed to be the piace at whlch Ihe orin- (p the ono-yreu psriod a�frg 3p dayi�1Mr yr u�intlon
<br /> property,«fiether real or peraonal,b8A71S r3!�sucn pers��. dpal execu��ti•e of�ca ct the bus�neu is Iocate0,an0 tAe resl- o}e yean aner n�aa�e o+n»as�e�,mern a a�.sex,.na
<br /> cence of a��.�pay�e��shase res�COnce�s ti��thout the Uni;e� (g) �onp.yeu period erbUg with 1M s�Uadon of E
<br /> S@C. �22. Period Of Lien. Sates sha,�be Ceome�:a oe in the D�s�riq of Co,umb�a �e����������n��
<br /> , �31 Fo�m-The to�m aM opntanl ot thw np'��ra+e?_y tp tur sutii noliC�ot t'ien.
<br /> � Lna�.;araUt2r Gaid i9 6peci��caiy fi�ed ey ta�v.tr.e i:ea�m• in sa�.;ectan ce)sha�i be prescnbe� Cy tr.e Seaotary.Such -
<br /> ao�.o o��a��z, �����e,�.���.�� _�__;,a,:;��o,v;,��,,,�;a;ti.,,�o„y��,a�����oi,� 5ac. 6325. Releass Oi Lfen Or '
<br /> � b m�ds and 6hai1 Contlnue unnt the Ggd��ry to��9 am�un!so regard:ng the to�n or cor.:o�rt ot a no:;ce of fea. :
<br /> �95ed(or a�uGgment aganst tho�axpayer ans:ng out ot s�cn Dischar e Of Pro e
<br /> ny)is satistie0 or Decomes unen orccae'e dy reason or;a;,se NOt@: See section 6323(b) for protection ce�Reiease�Of Llen. —�Sub�ect to auct�n�•
<br /> m zme.
<br /> _ for certairi interests evan rhrn�r,h �r�t��Q�+ tlons as the Seaetary rruv Na.r,t�,�np C�,�e,�y.n.n tapu�
<br /> �eC. 6323. �'alidity and Priority Against lien imposed Dy section 6321 is filed with �T�retion�;a tiaz�r.ot�aar1iett an�'3oso'aye artero u�e��iy o�i�
<br /> Certain Persons. �@Sp@Cf t0: wh�ch. :�
<br /> (a)PU�ChBS¢�'8, Holdere Of Security In• � se��.,-es (�) Uab�iitySatisfiadorUnentoreeeble-TheSecr�terylN+d� ��'�-
<br /> t�ltS, MeCharllC's LlenOfe, And Judg- z �`o•o��en�:es tnat tne iiabnay for u,e amount ess�ssed,togetAer with NI k1� � `�
<br /> mNtt Lien Creditors.—the sen�mposea by sec;�on 3 aersor.ai p�o�erty p;,•rnasea at r�;a i terest tn rospect thereol,hra been lu(ly aatisfied a Aa!becane j
<br /> q21 ahaA not be vaiid as a atnst an 4 Persor.al prcaerry p;,:cnasea in casual sy�e legaly unentoreeabte:cr
<br /> g y Auct�asar,M!tler ot a 5 Personai pro�ert�s,,.;ected:o Gossessory ten (21 Bond Accepted•There Is hmisheA to Ne Seerotary end '�
<br /> securiry IMarost,m�n`C S lignpr,O�juaqn:ent Lon creCdor un�l 6. Rea:property tu aa�saet�a�assessment!.ens accepted by him a band lhat is Conditi0ned uppn the p�ynNnt
<br /> notia thereo}wh�ch meets the req::,rer�en�s ol s�bsecuon(t� ; Res�de���ai F�o�e�t;s;:b�ect!a a�echa�c's o1 the amount assessed,togelher with eil int�resl in teSpoq
<br /> ha9 been 5.ed by tha Secretary. �.en�o�certa�n r2���S�r�,mprosomenty '�ereof,within Ih0 tirn9 preSCrbed Dy law(ineluding�ny eMen- ,
<br /> B Ar.orrey's i ens s:on of sucn Gme),Md that is tn aocoNanCe with auch requirs� , ;�
<br /> �n Piace For Filing Notice; Form.— 5 Certa:n��surance cc�;�acis menu re�aung to tertns,cond,tions,and�orm o1 me hond and ,
<br /> . (1)Ptaee For Fling•The no;xe refened to N subsecEOn �0 Passxo<�oar� sureties U�ereon,as may be specified Gy euch reyulaGOn�. �,.�
<br /> ca�b�'��f 1ed. Sec. 6103. Confidentiality and ��.
<br /> (A1 under S�ate�aws :gi ReflNng O} NaUce. — For pu,,.oaes ot tn[s
<br /> n Re�l ArOpeAy•In the Case of real pxaertY.�,c�e SeM:��- Disclosure of Returns artd Return •� �,
<br /> � otfce wimin the State(or V;a counry,or o�^or,overemen�..� ,�, General Ru�e.—::n�ess�s��c of�.en ts re'�;ed
<br /> -subdivisbN,as des:gnateC Dy the �arrs W s��h Sca�e, m ,n t^.g T2en9r Dreur•oe�--:a•agraGn t2�C::ang the required Information.
<br /> which the property sub;eM to ths L•en i;s�;uated.an� .e�,��p�,.�,such r.�;,,e=�'.en sha't bo realed as fi;ed on (k) Disclosure of Certain Retums and
<br /> fl Persona!PropeRy•In the cas�o!p^ranai prca• -.,�a:e r�:•,h�.h�'�;�.:eo;-�accoreance v�rn;ubsethon(�) Retum Informatlon For Tax AdmiNatra-
<br /> erry xt�ether tang�bte or ir,tang•b'e.:^cco c"•c�e rnm:�tr.e �!;or tae erp:ra�.on o!sc-��ei�ng pe+�od. f10fl PU� S8
<br /> SWte(or the xunry or olher gaemTtn;a:s,59�v�s•a°.� �s " � g•—
<br /> designa�ed by�e la,vs W such Sta:e,:n:.h c�the�•-�<°� f2� Plaee For Fiting.—A ro;:�of::en re��?�Cur-
<br /> , subject W ihe e_-�s sr,oatetl:or ��g:�a reawre�ra�,n,:e•c:s�.�a be et'ea:c cn•y• (2) DisGOSUre ol amount of oulstanding 6en.•i18 notio9 of
<br /> {Bl Wdh Cte=<CI D�s!ncl C�:,r,•I�tr.e o":;a c-•-e:;-t 'a� '• 'nen has been L!ed pursuanl W 50ttbn 63zilq�ihe amount oi
<br /> W the Unted SWtes d�su�ct court Icr me;;,C;c�ai Gsv�c:��hr.�,.n s�cn r.c:tie o��on;s ret�:�m�.a of!,cs m,•r.;•cn ihe o:nstand:ng o�ga6on secured by such f�en may be A'isdxed
<br /> U10 0�009f1Y 56b�9CS i0 L9l1�9 Sit�dI20.r_`.?rtqvPr thq$!3ra h34 'C J.:"�G_8 Ot afl WdS}�:9�.an;t t0 Bf1y QCf£.^n t^!�?1::�Rt3t1�3�f::!:CtII.'y t;'fitt6il 8Vid8ih;6}h6i
<br /> rqe Qi taw Cesgnated one oH�ce�•.n:cn-eets:ta�eq��rcmens ��he ys9 of•eai property.t^e'a:�:t ref�::ng�s he has a rig�t in�e propehj su5ject to such fien or intenda to
<br /> � ct�.paragraph(A),or en,srea and rocorCea:,a��-Cex to tne extent reqw:ed by obtain a og`:.r.s.:a�property.
<br /> 1C) WUi fieeo-'er OI De�ds Of Tne D;stnn 0'.Cx�R.b�a• subse,:con!�i;a;,zcC
<br /> in the offioe o1 re n�:;r0er ot Oee��o�tt�e D�stnc!01 Co�um�a, �B)��any wse�a r.�c�.3S�ays or more pnor to Ne date
<br /> 1 ihe D�operry so�,e�;o!ho':n,s s�]ua:ed m:r.o D;•�:C ol `'d�t'`r.�ot r�hCS: : ,.^.Ce; s b��•8^y a0h(A,,me
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