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<br /> Exeerpts From Intemal Revenae Code �2i S��es O} Properry$uD;ect To Uea•For purpc+ses of Secrotary recelved wYtten Intormatlon pn the menner pre.
<br /> pa•a�ra:`.�i>»�o�i�,p;operry s�+a:i oe Ceemed to be s�tuata�• scribed!n regu�atlons issued by the Seuatary)coabming
<br /> S@C. 632�. Lien For Tax.ec (A� a�a�arorom-i�che casa m re���m�,�ry,�±;�g s y4:,-y3:n�.dici�(ldyuib�na:Jence,iterauceotauc�c�n
<br /> phya:cal:xafion:cr �s aso�!ed m accordance vtith suhseCUOn(q In ths State
<br /> H flny perSpn 43ba to oay any tax neg'e�t9 or�eiuses:o Cay �81 Pa�sonat Proaerty•i�:r.e cas9 ot Cersonai p�opeAy. i�ufi,Ch SuCh re,g:dgn�g ig IOCatetl.
<br /> the same a4er Cemasd,ms ano,:�:(nc.;:�.:.�any xe�e;t,ad- r.re:r:.•;ary:n�e a�ntar.g.�'3.Zi ttlg r05'�aue of t�e taK•
<br /> tl�6onal ama;nt,aQa:on to tax.o�assessab!e peno;ry,rc,e;ner �ayer at;i;o tme:he n�tco o'�.o��s f�:e�.
<br /> wa�eny wsts that may eccruo�n a��,;:3�Ltie�ea)sha��be a Fcr pu�a=sos of paragraph 12)�8�.:ae res:9o�co 01 a corpc•a��on +3�Required Reflling Period.�ln the cax
<br /> fien in lavor of the United Statee upon a!I o:aoerty a�d nghts to 0.'p34r.g�5h:�Shd�b0 dfemBtl t0 bo Ih0 p'dC0 at Hh.cA ths p•.�- 01 any not�C9 Ot IiBO,ih9 t8trt1�CqUi��tBG;ing period'means-
<br /> properry,Nt�e;her rea►er pen„ony�,py�on�.r.3�o s;::h oersen. c�pal cxe=otive oB:ce of the bus�ness ts�oc3ted.ar.tl t�e resl• �A� tne or,e�yoar period endmg 30 days after the e�ra6on
<br /> de�ce o! a±axoayer uhase •as:der.ca :� r,ah�ut �r.9 Unrtetl c.6 years aher the Aate o!the assessment o1 the tax,and
<br /> S@C. �22. Period Of Lien. StatBS:h��i bp C??.'T:�:D:�C1 U;8 Dulf��t Of�p',,,-4y:a. 9) the cr.e�year period enaing w�,h the eapiretion of 6
<br /> !31 �o�m•i�e!��a.._ :c^�e^t o'„a r.o;ce re'e•-ey to Yea�s a4ar the cbse oT the prece0;:�reqmred refiimg penpd
<br /> Un'ess another Cate�5 spec�'�;ah f[.ze�n,h;•.,tre:c� m• - �or scc�+r.o;.ca ot i.en.
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<br /> Msea�y se:tron�32� sr.a�ase,t r�:,:,��„e��,�_._.._.
<br /> m s:,_.�...n I� ca r;:sc-��t:y b� :^a Secrelarp. S�rh
<br /> � �S made and shai ccnnnuo a�,,i the;;�",.; ��•:-----�..._._ ",.�=`�a;ce�a,��;-,.:�;:a-�•a��y c:ce��•�,.s�c�����a,, $�C. 6325. Release Of Lien Or
<br /> .y.... no ama:.-;so resa•C����s!:;;r,or ce�;an:�f a nct c�ot!en
<br /> assessed(or a judgment aga�nst the tax;a:.er ans�n�cut o!s�cn
<br /> �abii4y)is saos!�e0 or beppme�ur,enforesan�e oy�ea��o�.,;,;e Discharge Of Propert�r.
<br /> o�L�. Note: See section 6323(b) for protection �a�Release Of Lien. — s�b;e�co 5��,����a•
<br /> for certain interests even though notice of '=�5 as m9 s�c�e�ay may p�e5c�ee,tr.e Secretary sha�l issue
<br /> S�C. 6323. Ualidit�� and Priority Against lien imposed by section o321 �s filed with a�'~'��������eaze�f any 6en impp5ed witA rgspett to any
<br /> Certai� Persons. respect to: ,�te«,ai�etienus tax not iater tnan 30 days after the day on
<br /> :�r.•�h-
<br /> ea�Purehaser�S, Hoiders Oi Securiry In• � sec�•'.s ii i Liac:',:,r SaL;�ed o•Lnenbreeab'e•The Secretary•fnds
<br /> terests, Mechanie'S Li@110fS, And Judg• 2 �•=��'��'==� c^ai t�e��a�,.ry�a;tne��n�;,nt assessed.;oge;ner Y;,th ail in• -
<br /> 3 PErson3.�•�cv^�c.,��•:,:�;,i�:r.. :e:est m reSF?ct trere�t.has Ceen fwi saus6eC or nas t�ceme
<br /> ment Lien Creditors.—Ttfg I,�� mros��by 5^dcn y
<br /> 6321 shali not be va�d az a a��;t a� � Pe�scna�p•cc��;;.,••'",09 i�tasua 53 c �eya"y�cen,!xteab'e;c� �
<br /> 9 Y P�•��ase� r,�:�e•o'a 5 Fersonai�•c;.e;, :.;:;es:e�•�;,cssnsr.i,,� 2) Bon�A=ceD;ed•7her��;fum;shed to�he Secretary ard '
<br /> 6eCCrityintereSL methan�C9l.g��r,o•j�d;men;����•g�;�:���,i 6 P88i pro;,e�ty ter t-9 spe=3 ;ss:;sme�; c;s �=�E�'•_tl by h,m a bor�that is tor.tl7t�Or.ed upon V;e payment
<br /> nodoe thereof vrhich meets tne rea��reTe^s o s_bsec�.oa h
<br /> has been fired by tAe Secre;ary. 7 Res:�e�c,a�p��;eny s��,e�:�o a�ecnan:�s o! mo aroant asseuad,to5ether n�th a�l mterest in respeM ��
<br /> :�n 10'CA^Ai�tda3��5��j,:-r•c•._:r.¢nts the�eof,w�th�n ths t��ne pcescnDed Cy taw pnUuOmg eny exten-
<br /> cn Place For F�ling Notice• Form.— e ^"a�sys!a�s s:o�o'sucn nme>,and tnat is m aaortlarce w�th sucn req�ire-
<br /> � 9. Csaa,n�;suranr2 cc�:•a_;s men;s retaGng to terms,cpr.d�t�on9,antl lorm ot the bond&nd
<br /> (1) Plate For F:mg-The ro;�c�re`o�re9!�.^sub;ec�c� �0 Passboo::oa�; suret es tnereon,as may be spec�f�ed by such regu!a�ons.
<br /> (a)snan pe fiied• `�
<br /> (A) Under Sta:e Lans t4i Refiling Of Notice. — Fo�F.,•c_;c;c'i7; SBC. 6103. Confidentialiry and
<br /> m Real Property•In the case ct�ea!pro�erty.i�cno S�'b°� Disclosure of Returns and Return
<br /> office w�ttw�the Sa:B(Or t�e COur..y,p•��er go:emmexai ,�, General Rule.—un�ess m:°e o!�.en �s rat,ed
<br /> subdiv�s�on�,ag agsignated by,'�e�a.�s cl sut,�Sta:e,m Information.
<br /> whEdi tA9 property SuDject:a sa:e^•s s;�a!ed;anC '��Fe marrer p�escn;�:D ^ca�ay�aph���C;;°ng the requJed
<br /> 1��) Personat PropeRy•�n tr,e;asa ct�^•scna:;,;,; fe''�,��L=`°�,sucn �c;:e o':os Sr.�:C::reated a5 f.'?d pn (�1 Disclesure of Certain Returns and
<br /> e whetner ta b' tns aa:o c�.:hzn,;�,�,.e� ,3:cx��rF.9�•�:�s��s�c;;n�q� Return �nformation For Tax Administra•
<br /> M• � e or���ar.g�oie.�c c^o or�,:s en,r�.°e a'ter t!:e eYpr.a;�o�ot s,;cti•�,.,r.g;e*+yJ.
<br /> Sta:e(or me cou^ry,or otner yo•,e•r.menta�s���,t;s,o,• a� tlon Purposes.—
<br /> designated by tne ia•rrs ct sccn State.�n rrtuGh thp pr�;,_.-y (2) Plaee For Filing.—A rc•:e;��e^re':z�ecr-
<br /> s,:bject to Ihe lien is sr,uatod;or r.3�rz�3;_•a�r;:•::,�;.a-.�,.-; �,e�•�_.,�;,,f. �p� �.0 cs�ra c`•a^ocnt oi pctstand�nq hen.•;f a nctce ol
<br /> (B) Yl,th qerk 01 D.suict Co:,rt•In thg 0'fr,g pi!`g c:e•R � - !�en has eee-^ec;n,rs ant to SetLCn G323(q,�ryq 8m0unt 01
<br /> oteths�United S�jtes ds9lct cou4 tor tne jud�c�a�E�sF,^d m v�h:� ' S,"��"?:•CE�'..9�.:•.�'.etl�.�t'�Z_7=::n w`��ti ,^p OL'ISid�1C�(KJ C�`�y81:0�5@CUf2d 6y Su^.n�en may t,n tl:sc±psea
<br /> p ,'78tty SUb 8Ct t01iBn 19 S�tu3t24,eA�E!�8::r t....S.tt'e hd5 '•"°��'����Ct L�tt hq5'e" 2^d '�a^y perso�who(umishes saGSfdC.Cry wrrttBn gNC@r1Cg}/iyl
<br /> not Dy�aw designateC one at+�ce v,h�ch meets the requ remsms ^,' ����e case L��23 L'^CCt^j,;�e'3��e!•e5i�ag,s "e�as a r�ht�n;�e properry sut
<br /> Of Subparegraph(A),or e^te�e4 ar.tl re�rtletl�v an:�rar��t-,<,.�,..-��,,etl b; c�ta:n e rgh!in s.:cn prapeny, �en t�such hen or in:ends f0
<br /> (C) YYrth Recorae:Ot Deed9 Of The DsJW Ot Co��rr.p:y sonset�c:+1Q{a,.a��
<br /> �e the o�ICe of the Recortler ol DeeOS o}�ne Dsmct o:Co�umb�a, �Bi:�a�case�n vrn:cn.y�days or rr.�•�p•�•;p thg tlate
<br /> H th9 prOp9rty Sub�gCl t0 th0:i9n IS 5'G2t8�fn Ihg D:SSh�i 0� 0�d'?h'..^.^y 01 rOf::g C' ;.^.U�Cer 5��^�'��'3w'1 (d),th9
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