|
��.�:_ _ _ _ _ _ __ _ _
<br /> *�`. __
<br /> �`-�:
<br /> -'.:�`
<br /> -- � I �
<br /> ,
<br /> � Et►tMV� N �M� �''{ ✓
<br /> � -�: '' �� � c�L �� o ;3ia o�; ��
<br /> , � � � g �,�
<br /> _ _ � � Z �
<br /> O ��
<br /> � � (V�+,r��,�— o
<br /> �„� �l� " � ., : , .; ; � '1� i 1 7��� �� �
<br /> ,�: �� � � ) �
<br /> � .. . � �
<br /> � � � i �
<br /> , � � � 90 JR;1 3 At1 19 33
<br /> � � I r , ,. �
<br /> �
<br /> � � � �.. -
<br /> p ,� �• ` ..,,�o.Q.t�
<br /> � � ... �D �� � �'
<br /> � � �%',
<br /> Q �a I :?�i�;. ,�:. �•,f�►�S
<br /> tl � �
<br /> .,�°'.. 3 0,
<br /> Excerpts F�om tnternal Revenue Code (2) S�ms 01 Pr�ae�ty Sub;ed To Uon-For purpose!ot Sacrotary ncehrod wHtt�n tMoimayon(In 1M nyr�gti,
<br /> "v3�uy�a{.':�(t j anu(s},property ena��be ceemed to ce Stuated• tCrIC90 U1 ryutAtiOn!b1uEa Dy iM S�lltyJ tq1qt11Y1p
<br /> SeC. 6321. Lien For Taxes ta� Reai�ro�erip•In tra case of rea!preperty,at its �c�wg�b tn�w�Yar�n�id�,M a ndke ot�ucn�+
<br /> Dh�9�Cd!'JCat�Otl;0� b t190 fil�d 111 iOCOfd�flO�Wlfh�UEIICUOfl(�1f1 YM$1�
<br /> 11 Ny plfS0f1�aDlB t0�dy 9ny�x r.@g!g��q Ct ratu509 tJ pAy �@; Pers�nal Prope�ry•tn ths ca�o o}par�onal property, In Whiq►�UCII tN6�I1C�V►p�f�Q,
<br />_ th��ame�Rer damara.:�s amo;:nt{�nc:uC.ng any n:erest,ad. ti�nn!na��ang�b'a pr���an��b'9.At thg rB5k�9(M9 011h?r?lI•
<br /> drtforW dmount,aCOiton to tax,ar as»ssaeie cena�y,top�u+�r payer at m3�mo u,e no�c�ot i�en Is twad. (9)R�qulnd R�fllin� Poriod.—In tM aM
<br /> +r1tA�ny cost!Wt may�cc.�ua in add�tion thare:c)sha:l be a For p�rposes o.oa�a9raph(2)(8),the res�den:e at e co�poraUon of eny noUa W NM,tif�ivrm'nqukW�Alinp p�ripd'rtN�ty•
<br /> Il�n in f�vor ot t�e Uni;ed Stptee upon a'�,opa"v arA r�hts to o�pam+eanip sna:i De deemed to be the place et which Ine pdn• (p� tM oM�yNr pxiod�ndirg 30 d�y��1bt tlN��ktypn
<br /> DroPertY•whether n�l or peraona�,p�:pny a,���;,;�h pgrsan. c�pa1 exea:,:e of^.ce of the bu9;nes9 19�ocated,and the resi• of 8 year!eRer tM dah o}tM���slm�nt pi pN t�x,�nd
<br /> den;e of a tarpayer nhose rosida�ce �s�v�tho�t the United �B) the or�yeu periad mdlnp witA N�e�inUOn o1 E
<br /> S@C. ��2, Period Of Lien. S;ateo srtal be d2emetl to ba in the O�sfrk-t ot�.nS;mN� ya�1�a�er uie dose vF t1»prsceo�riy requind rofitirp p�rbd
<br /> l31 Fotm-The.am ac�mntam ni fna nnr,.v m�d.�n en __ _
<br /> 'v7�Ase d�w,.r oais'n a�vaiu�y incev vy�av.tr,e uen rtn- in bubSe:.FO� a)6ha:l he � -- --� — h�r swi�nvuce oi i:an.
<br /> Paed bY�ecuon 6321 sha!i anse at tha Gme i"o assessment co::w sna::Ca{�a�d r��rr:h�anC�any o•�o-p�ov s'on�osia�iv�
<br /> b made and ahan Conance ur,;.�;�+s'•ab::,ry tor the flmount so �eg�rC;;;g!he fom or antont oi a not,w o+i:en. S@C. �2�. Release Of Lien Or � �
<br /> dssessetl{or e�u0�ment aga!�st the tacpaier ans:ng eut o+such Diseharge Of Property, ' .
<br /> �ab°��ry)�s sat�sfied or Cex^�es�aen'a.ceab:a Dy reaso�of iapse (V�t$: See SBCfI�� B'�9�(�j� �Q f �f(Otgr,tinn tat Rele�s� Q} ���n, � g;,_��.�...��, _ _'
<br /> of Gme. —'��
<br /> j9t certain interests even though notice of t�on3 8s the Secretery r!�ay presuibo,lM Secrolary shan Ww =
<br /> .r+2C. 6323. VaJidity and Prioriry Against lien imposed by section 6321 �s filed with ��N�cate ot re�ease ot eny lien Imposod with re�pect to�ny �
<br /> Certain Persons. respect to: `�he��evenue tax not Iater lhen 90 days�IIK 1M E�y pn ,` �:
<br /> (�)PUfChei@�'9 Holders Of Security In- � sec�n�.es i�► uab�rrySatisnadoruneatorceabie•Thesaaetaryend� '- -y
<br /> ..
<br /> t�Qats, Mechan c's llenors, And Judg- 2 .'o;or.er�.::es mat tne GaDirry lor the emaunt aseeuea,topether wlCi�II k� ,
<br /> n»nt uen Credltors.—ThS��e���n ses� sec;:cn 3 �ersor.ai y o�e�y c:,�c�ased a:re�a:� tereat in respect uroreal,has byn tuuy eatis8�d a 1w b�oan� '
<br /> , D� Y a Pers:^a!;.'�:�!�p,;�;,!:ase0 In tasua�s>,� �egaiy unentorceebte;or
<br /> p21 SAd7�At be vn�A as aga�ns�any pi�rcr.aser,no;de�of a 5. Pe•sra�uoDeK�s�C,ec�e9:o Ccssesso.ry I.en (2) Bond Atqpted-There 19 Tumbhed to 11N S�Crlt�ry�nd �
<br /> bewrtty ir,:e�asL mxhen€c's,eror,cr;,;dgment i en cretl�tor,,n;i S R83•t'�;9':yr I1t a��Sa6C�dl a5595S�'19n1 h£19 acoepted by hlm�Dond that b eondNOn10 upon tlN plyrtNnt
<br /> noUCe tnerwt which meets t^.o�ao���eTSr.ts o's�esec;.��i.^, � q;s;e'+t�a�pro�o.,i sco,BCt'p a mgGhan��'9 of th�pmWnt 6lNtAd,top�ther w;th tll Intm�t N
<br /> Aa�been fled by ihe Socre�a�• lnereof.wlWn tM Um�pn�xlb�d �� �
<br /> en ICr tertam•eoe•s Gn9,mproti ert�e�:9 by 1lw(IrICIUdIBO Rly�7��f1� i �
<br /> 9 k;C•ne�r'8:.pns S:on O}6uCh Ilm!),�fld tAal 11 In lCCOfdiflC�Wlal WC�I t�GUlp�
<br /> ro Pl�ce For Flling Notice; Form.— � Cana���ns��ac;o cc�;•ac�s men;s•elating to term�,wnd�ron�,u�d torm o1 m�bond ub ' ..
<br /> (1)Plaa For F,;:r.g•Tho�o:co�e'o•�c6 cc n sabsec:or. �0. PassSOOR:car.9 scre:a�thenon,e�mey be eppol(Nd by weh repulltlan�.
<br /> �,lf'
<br /> (�)snnn be f:i�•
<br /> t�l UnClr StBtA I.Arr9 ��� RetUing Of Notice. — Fo:c�:ooses o��n�s SAC. 61 a3. Confldentlality and �?
<br /> m Real PropeAy•in rr.e ease ot roa�pro�e�'y. �Crg sen,a�• Disclosure of Retums and Retum
<br /> �offce w:thtn J+e State(or u:e ccunry,cr o;nar govorn-v��si ��� General Rule.—Ur�ess r.o�.co of•:en,s ret�:etl I�formation.
<br /> suDd�vtsbn). es tlas�gnatetl by cre iar.s W sucn Sta:e.�n n t�e nanr.e�presci•be0 m ps2y ap'� 2l da•�r,g the•�Gmred
<br /> xm!Ch�he prope�ty suD�set to��a;�en�s s�:ua�e� an� te'.��ing D6u3d.S::ch no::ce ot t:e�s"a,.b trea;?d as f'ed on fKl Olselasure of Certaln Returns and
<br /> G�) Persona►Property•i:+�he case o{ae�scna�Fo� :he tla!0 0�•.tr..;,ti i;•�Yea(.n a:CC�ez^ce•+.�;h Sub,eCi�n(.y) Retum Intamutlon For Ta�c AdmtNst�a-
<br /> e"Y.wne:her tar.g�b'B 0!.�'dr,�:C:9.Cl 0"9 0.h J�.•'�cn!49 �
<br /> Sla:e ar[��roun G � after�he exc:•a:.o^c s ch�el-',n9 Denod. t�on Purposes.--
<br /> t ty,w o:�er overnmentai s:.�c�t,s:cn,as
<br /> aes:g;y:eC by lho Iati�S J�Suth S;ate,:n,�,n:cr�:hp D'CpB�ly (2� Place For Filing.—A r.ot.0 C'2n rE�•ec�::r-
<br /> , suDjeet to tro!:en�s s�t�a�eo r •�9�he'°�-'e='�' '3 Ce::a�sr.au te ef�ecu.a:^��• i2) Discbsure ot art:ount of eutstanErg lien:if a nptiee of
<br /> B1 W,m Ger1 Of Ds:r.c!r,;:..-!•�:�c o�:�G:r.e aera '�' '• en aas Deen t•sed cursuaat to section 5323(�.ihe artaunt ot �
<br /> �1 s,e tin�oi Sta�es c s^�cc��_^•�r r3;�O�;�y 6:s!r.ct n s*� �l s�c^n.c�^_o I��_n u re',�e�u�;he ofhco �ti�..sh :7e;,�sta.�Cfng oG�ga�on secur�l byr sucnlien meybe diSClO�ed
<br /> �O�cperty sabjed W fien s s:t�a�ed.orh3neti�er ths S:ate nas •�e c or w�:e ot::en was'•co.u:a co a^.y person who furc:srss satis(aclery mrtten evi48nce Ih�t
<br /> not Dy��a.es!gnatea or,e ar.�c2 v.hr h r,ea;5 t"0�Ba�'C'�Ef1IS ' ' �^��O-C�58 G�r!+�.G�Op9'T/.'hg!att�t•�':ir.g is hB hdS 8 fighl�n No F�ve�'y SUbf 0Cl l0 S!lC�T(8f10f Ifl:pfl�!(Q
<br /> ot aubCa2q�aGS iA1.cr er�s•e�o��-=w•�e�n;n:nC@x 10 ll:0 9J(:C(11�0y^Gl9�by oDtain e rlght In such preperty.
<br /> (G) LV�R RocorCer O!Dee65 0�?�:e D s:nct 0!Co:umb�a• suasec��:�` a�.an9
<br /> In the o1P�Ce:t the RecoMer o!Ceeds ot tne D�st�ct o!Co'�mc�a 'B�,�an�ca;o:�+;n.c�,90 cays o•rcore prar�o the eate
<br /> If th!0!Ct�T1 SW�BC.�o:.".p'6n�S 5::�'Bd:�.'".�S:qC::! �8'f' ^7 ;, .,:CO U':Cn , n•S tw3ray a:h Ial�ths
<br /> Commo:a.
<br /> �
<br /> � � � � � �
<br /> �
<br /> : �Fj
<br /> _ _.r;' . `t'�
<br /> �rn i
<br /> s
<br /> ���
<br /> ���'
<br /> ���'i�4
<br /> "y}i
<br /> !�'' ,' L_.�.. _..__l
<br /> L'y 1
<br />
|