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<br /> Excerpta F�om Internat Revenue Code (2t S:�us 01 P�operty SuC�ect To l�en•For purposss ot Secretary received N�itten Infonnation Qn the nwm+er pra-
<br /> pa•ag�zphs,��a-�,�I,p:eparry s'�a;ta Csemes to b3 s��ateC- scn�ed�n reg�narar�Issaed by tne Seaetery)conamiop
<br /> S@C. �2�. Lien For Taxes (a� R�al Pro�:�ty•rn the caso cf real propeny,al i;s a change In Me tazpayer'e res:Qonce,M a notia ot wCn INn
<br /> �hysica!;xa;ur. �r Is also tded in a000rdance w1h sub6ection(0 in tlN Stite
<br /> If any penon t,aDle to pay a�y t�Y r.ag:acts or�91ues:�pay ;9i Persanai P�oaerty•In the case o!CerSOnBI propeM. in Khich euCh re�ICe+xb is locatad.
<br />'° ".v ow��o 8°vf vo�Rd�w.iib fi��vu�d��ft�uG�t�d�����:c�c5i,du'• n�:v:'•c:ldr5�'8 0��"i3�A:b�9.a::�a res�dem�e of t�9 tB%•
<br /> diGOnal amount a0dioon to tau.o:assesaau�e penai,y,to,e;r+er aayer at tr,e t��ne mo noece c�.�a��s',;ea. �a�Requlred Reflling Perlod.—�n tl»ca�s
<br /> wlth eny wsls Uwi may aocrue in eddRion thereto)sha�be a �G:fu'a0595 0!pdrggr�rh(2)(B),the res!dente ot a tarperation o1 any notiee ot lien,the t�rm YeQuired refi!iny perfod'meerq-
<br /> Aen t�lati�or o!dN UnBed SWta upon e!�prcps�^j ar.d n�n�s to cr partr.e�sn.p chy::be deemetl to be:he C��:e at�tin�ch the pn�• ;A) L�e a:B�yeEV pErlOd Andinp 30 dsyi aREr the Exp�reUOn
<br />-- prep!ny,wfle��e.•roW a peroonal,t�e'Ong:�g t�5::�pa�5�� c�pai s+ce�.�,ne o!fca oT tt!e 6u�iness is��:a!ed,a�tha res!• of 6 ysare eRer tlro date of ih�assesament o1 the tu,and
<br /> ca^ca o1 a !axCaS'r s,tto;e�a>�_r:o is��.�:noW fr.a Uni;e� �B) the one�yeer period enC�ng with the e�iradon o!8
<br /> S6C. �22. Period Of Lien. S:a;es s�a be:ee�e�:o be�n xs Du:•.c:ci Cn:umS.a. yea�s aRer the c�ose ol fhe procea�ng requ�red rofiing period
<br /> �3' Fq�•T-�`:-^�a���:�:c-;o•..a ro':�o re'err0d to ��r s�cn no;.:a c1;�en.
<br /> UNes�ar+o�her da;a Is specC.ca.ry t�xea o>ia.ti,;!�a�.ar,en• ,n s�.se-:�^n �a s�,:. oe C�esc'.ey:��-e Secra;a.ry Sucn
<br /> posed oy secean s32�sha,i ar'se e::�e!Te t�e assessT2-t �_�;2 s^a. ee,a�-c:.��s;a-..-g zny t:ner F�ors.on of iaw $gC. 632�. Release Of Lien Or
<br /> la msde ar.0 shail tonwi�e�nt.i Ce i�aD�:.:�tor tre amc��t so •ey.��g lre,�...,�,cc.^.:er:o+a�a:�ts o!�.on.
<br /> .. A�U�lM;N A i��lNfMM O���nCt ihp 1�r�11Vie 7r.G�M N�i�I[1h � ���„.hM�y� �Jf p:��.°rty. --... . .
<br /> [�aDi;;ty)ssayss�orcox:raau�e-.•cci.'o5freascnc.:z�ss (�Ot@: See section 6323(b) for protection ca�Release Of Lien. — Suejecttosucnreguta-
<br /> o�c�me. for certain interests even though notice of 'v
<br /> cons aa the 5ecrelary may prescribe,the Secreta. shall issue
<br /> .S@C. �23. Validity and Priority Against lien impose� by section 6321 �S filed With ��n�fcate o1 reAase o1 any lien Imposed wch respect to eny
<br /> ��;emai re�enua tax rot ta:er tnan 30 Oays afler Ue day on
<br /> Certain Persons, respect to: „fi,�,,- „
<br /> ca�Purchase�'s, Holders Of Security in• � �='="zi (» ua��,rty Sa:.��eA or Ur,en'orceab'e•The&etretary finda
<br /> , � ��:,., trat thg I:dbi�1y.'o.•V:9 0m0uat 855eSSeG,i09ether ti�iV1 all IM
<br /> terests, Mechanic s Lienors, And Jud • -- z��=9a
<br /> 9 ? Pars:^a G•even;;•-rasca at re�a 'a•est fi respea tr,areot.nas Deen fu;y sassred or nas tecoma
<br /> ment Lien Creditors.—Tte��en impo;ed�7 sect.o� � Fc:,-:--a -•cpe^r-.•teasea io casb3�53 J �e�a'��ccO��OtC885:9;0' �•i.,
<br /> 8321 shal not be valid as a�a:�s:a^y purchaser,r,o Cer ot a 5 aE.*;,,, �•,�,Z;<-�,,_�y:,�=;�,5-�y �- 12) Bon�Acce�:zd•There�S fum�shed to tha Seuotary and ��
<br /> securi.y Int6reS1,meChenie'9 Lenar.o•��Cg�ne�t::e�cretl,:or un;.i � „�a.F�_�e rtf�ax aoa s°e-,a assess^:>���e°s aae�'ed by him e bon�that i9 Con�rtronad upon V:e payme�t :+�'
<br /> n00tA UfEr001 whiCh mBBty the reG;;�:gmenS ot s�DSetSCn j� , e>s.ae•:-a ��o,a�y sun;e-:�o a�+scnan-s ct�7e amaum assessed,together vr<n tii in:srest in respect
<br /> Aas been fi!ed Dy t�e Secretary. a�1c�ce�c��e;a::;a-,:TF:c.aTe�s tnereof,w�thin thg bme preSCribed by Id�v(mCluC:sg eny ext9n-
<br /> 2 �»o-�,�; �S s�on ot Sut�time).&'�d that i9 in eooDrdar�a9 with SuCh r9quire- �
<br /> en Plaee For Filing Notiee; Formr � cer,n�;�;;,�a-ce c;,:�•a_s ments relating to term9.cond+tiong,0,�d lorm Ot thg bpnd and
<br /> (ty Pi3te FOr Fil�ng-The n��ce re'o+re�:: �s.�sect on ':
<br /> �as��k:oa••s sure;�es thereon,as may be SpeaGed b�suCtr:egu:a5ons.
<br /> (a)sAan be fi!ad- � i Rsfilltt Of NOtiCe. — F�� sos ot m,s S'2C. 6103. Confidentiality and �
<br /> (A) UnCer StBte Levrs � g F-'��
<br /> m R9at Property•1n the Case ot roal p�cceM�,�,c^e 5�����• Discfosure of Returns and Return
<br /> o!FCe waren tne sm�e�or cne eo��y,o�o;ror 5.�amme��a: �„ General Rule.—t,^_ass�.r�co o'':o:s refited Information.
<br /> Subtlrvis�on), a9 deslgnated by the�ar.g o:s,.cn S:a'9,m ��,�g mamer g•esr�ca�,n G�raya;,��2�C.,-:r.�tr,e reQa�reC .
<br /> whiM the proDerty sub;ect to tha�:en�s s:�a�e�,z�a re'���n�;����.s��;n��.ce�� c�s^� ce••aa�e�as''ad c� (k) Dlsclosure of Certaln Returns and
<br /> (��1 Pusonal Properry-I�tne case o';e•sona:;,-c,-.- ��e ca�o o��•.n:r -:,s'?9 ��3:GOrC3"16:.'"5.�59c�,n(r�) Retum Info�mation For Tax Administra-
<br /> eAy xhether Wry�b'e or��tang.;!e.m o�a c"..:e v.a.^.,n c7s a�e�t~a exa:ra;.en o's-h•a' �3 Fe�•�� tion Purposes.—
<br /> State(cr tr.e co�nry,or other gosemTen�•s„x:s.c��,as �
<br /> des�gna:ed by tho larrs of s:ch State,.�wh:cn�no prepe�y (2) Plaee For Filing.—A ry,c^e"e�re''e�d:,r-
<br /> suDiect to ina r:en is scua�ed.or �"�1�6 rB;�:rg�'F'�r.��;i J�5�3'CO 8`�P::v9 G"'�• 1,2) Gsc!osure of amoum of CutctanGng fen�if e notito of
<br /> (e) 1Yth G�9rk dl DsV�ct Ca;,rt•In tho c'f ce:':.�e c�erR 'a, �:• hen hEy beBn ti ed pur5uant;o secuon 8323(q,ine amount ot
<br /> ot itb UMOd State9 EsV�tt Ctuti 1or 1ha��tl,d�8 StnC:�'e.�.C� � �-° "=�'=f t'6?��5�9��BO•�;'9 J%'.:9�^+.`Ch the outstand:ng ob'tyaUOn se:.;red by sueh lien may be d�SGOSBd
<br /> the propeAy sab;ect to 1(ea ls s�'uated.Kheryve•:ng S'as`as t^e c•�a•ro•=�o�i:an vrae f'ea.e^.d to any person v.ro'or••sres satislacto.y written evidence that
<br /> - Ml by 13w dBSignB:Eb Onp ONkO y:'�+�^h mee;5{hg tQQp•�?T?^;S �'- "��9�59 01�Qdl�•OLgrt/ L^a fa�s're':.^g�5 hg hd5 8�:ght m tFe D'�Ce^.y s�bject:0 SuCh hB�Ot:O,B�)C9:0
<br /> C!.•,Sl�:t�yt��,'t(A)�Ct B^:C'B9 R^.9(P,:J)!CP:1��A�i.^..^,8z'0•'a t..•�^•.r�,,.re9'.:y 09zn a rgnt m scen p7CR'y.
<br /> (C) LYaN Rexrder OI DeeCS C!Tr.9 C s:•�:t C`G�..��:a• s_�sec c,:}�;c�-a�y
<br /> In U:9 ot�te of tr.e Re�rC:;c'Cae�s ol�^e D:s•-c:c':a'.^��,a. 3,•�z�y case�n��.<.�.5'J:a;s: -o�e;,7c�to c^e date
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