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<br /> Excerpts From Intemal Revenue Code �z� s��us ot P�oGem�S�e�ect ro uen-For
<br /> W�se�of SBCretary receiveA w�tMe intprtneyqi(in tlg myner pre.
<br /> SBC. 6321. Lien For Taxes paragraphs(��and�S),pr��erty sha�be ceamed to ne s�tuated• scnEetl In regula6ons issued by the SecreWry)conceming
<br /> (A) Real Propsrry•In the�sa of real property, at its a change in the taxpayer'e tesldence,M e railte of auCh G�n
<br /> �f any person faDle to Day any tax aeqta;,ts or re5,ses t� a Cnys;ai'xauon;or Is also t��e0 tn aa:ordance witli suDSeetion�q In Ihs $late
<br /> t�e same elter demar,�,th9 amoun;(�ne�uC�ng any in;ar�st.ad µ8�1^er�anal Propeny•In tr.e case of Fersonal prepeAy, in vfi��h Such rgsld9npg�q q�tp�.
<br /> 9 g Ce or�etqn,s�'"-.s!L".o:c�::orca o;i"a tax-
<br /> dEo�at amounC add�aan to tex,or assessat'e pene!ry•,t3gether payer at t�e time ine no�ce ef;;en is f.is�.
<br /> wiih eny oosts that may aa�:e in atlEt:on thero;o)_ha;1 Ce a For a�•rasas ot parag;apn(2)(8?,t�e res�.enceof a torppia;:on �3�Requ(red Refiling Period��—In tl�q�e
<br /> �ien fn Iavcr of the UnRed Stale�upon e!i pro�any a^i rghts to or parteersr.:o sha�l ba deemed to be the !„ p ot any n�Gca o}lian,the torm�teqoired rehiing p�riod'mearis-
<br /> proparty,whethir r1a!pr p�nonal,pe!ortg.r.���_��n�•san. Cipe�exe.'�;ne otf;cs of the bu5iness bp�ted�Lard the resl• �A) �e�ye���an�'�9 30 tlays aher the expiretlon
<br /> Cencg ot a taxpayer ti�ha5e r�s aance is w��nout me unaea ot 8 yeara eftar the daro ot tne assessment ot the tatt,a,�d
<br /> 58�. �22. Period Of Lien. S:a;es sha:�bo daemed W bo:n;te D�s;r��ct Cotum9:a. (8� Ue one-year period ending with the expira6on of 6
<br /> Untess enpther tlate fs spacifica:y I«ad by'au,thg r.en,m- �3) Form-Th�!orro ar.d ce�;er��t t��no5co re�erred to ye�eftarNe etose ol the preeetling required refiwg perqd
<br /> posed by seet�on f32t shalt anse a�tse::mo.no assessment ��S°"""�" ;a1 sna. Ce D�ese•�oea �v:"s 5ecreWry•.Sucb or 9ueh no5ce o1 fert.
<br /> � a rt13dY 8r10 Sh�ll CO�bn�e unL•I th8 i.�0.��ty fc�:ho 2cnC�n!50 ��?ce sha:i[a.a.d n���.,n547r�.n�dny Ctnar p:m��sbn O}!aw
<br /> assessed�or e iudgmert aga��s:tne taxpa er ans� o �esa�a�ng No'��n or conte�!O1 a nocce ot I:en. S@C. 6325. Release Of Lien Or
<br /> Y �g uto'su�.h
<br /> Q2bifi�r)�9S3fl5fRdOtbetomxunanfnrro_i_w....,..�....- - L�-_- ^e ---
<br /> _�•.�.w..,..�a;.�o Ci���i�ryd vr Froperiy.
<br /> aame. Note: See section 6323(b) for protection ca>Refease Oi Llen. — s,�;�,�o s������-
<br /> = for certain interests even though notice of tions as�he Seuetary may prescnbe,the Secretary sha�1 issue
<br /> .�.BC. 6323. Validity and Priority Against lien imposed by section 6321 iS filed with a�rt�ficate ot retease o}any!ien impp5ed with regpeq to any
<br /> fQS eCi t0' �ntAmdl resenua tax not la:er chan 30 da ader the day on
<br /> , ertain Persons. p LYAQ�i• �
<br /> ce�Purehasers Holders Of Seeurity !rt- � S_-;.•::;, It) uaSCnySa;�sfie�orUneMo:ceabte•TheSecretaryfinds
<br /> t@reS1S, Mechan�c'S Ll@110fS, And Judg- Z �'"=^•�'��'� t�at tne:�apiay ar the am��nt assessed,toc,omor tynn au�n.
<br /> ment Llen Creditors.—Th9 I.en�mposed�y sct�o� 3 `�e''"'a.�'o��"Y F;`�`�sea a;�z�c.� terest in respect thereof,has been t�ry saUSfigC or hag bacoms '
<br /> 8321 ahall no:be vstd as aga.nst a�Y D�xhasec�-��r o'a i. P`�'�"a��•�7e:7��.•cn3s?d�n ca;u��sa�e �ega,iy ur.9nforcea6le:or �'e
<br /> �eWn.y m;e•est,mechan�c's�.en;,�,o-;,yG,.en���.,c•e,..:,�,,.� 5 Per,��a:aar�»�S��,�;��•�;;sessc-, �s� 121 Bond Acce;.ted•Tho�e�s furn,s�ed l0 the Secrelary ar.0 � � �
<br /> n0U09 thEroOf wh;Gh meet9 tng reqwrer^er•S G'5:.�52C..�n��� R Rea�C�caerty i3*a��sGet�a�ass55smen' .c,s aeCea;BC Dy him a bOnd thgt i9 Contli6ongd upan 1hA pAymB�l :�
<br /> �beeo f�ed by tha Secretay. ' �"��"�G31���-•��r s��ie�t��a ne:han:'s ot Ihe amo�nt esse�se9,together r�ith a�i intere9t in respect
<br /> en f�r cortan:��;rg ar;y��r�c.arect; thereot,r�;N;n fne timo p;es:nCeC Dy law(mciuding any exten• :y;
<br /> �o Piace For Flling Notice; Form.— � ��'"'�y S�e'' s�ce of such t�ms),and lhat is n aCOOrdanC9 y�i�h 6uCh r8quir� a
<br /> ���a.n �sa�a:ce co�;ra�:s mems relupng W�erms.eond.GCns,ard fomt Of U;e bond and
<br /> (t)Ptace For F!ir.g•The r.o:�ce re'e:red t���subsec�:� �� ��ssroaa:�ans sureCOS the:eon,�may be spec�fed by suCh regulaGOns.
<br /> — (a)s,9au be fi�ed. � .
<br /> (�) under state taw; ��) Refilillg O} NOtiCe. — Fc•F;eoses c�m�e $BC. 6103. Confidentiali arla '=�
<br /> m Real arope:ty•In the wse o!roai�ro�e�y.�n cne S���o�. Diselosure of Returns and eturn
<br /> o�iCe vrithin the Sta,e(or the eounry,or o2er g�,emmen:ai
<br /> wbdivis!on),�deslgnated by t�e ia•.vs o!su:l:Sta:s.:n ��' �eneral Rule.—U^`8S;n0:=e Of',�19�Ati'9d Information�
<br /> whkh the D�operry sub;eet:�the;.en�s s!caced,an6 '�t4g man^9�presen5gd m pa���'�p7 (2)tl:;r,ng tha requlrgd
<br /> fl PBrsonai PropOrry.In me^sse o!�e;scnai c�c:• the.Cd:O on OFth h�o��o'�•�`^�cance���a�satseron q) Returnl Infor�matlon For�Tax Adm niat atl
<br /> erry,vrt:s�her tang�Ole or h!�,,g;D'e.�n one o't.ce�•.i:r.n�*e w " - (
<br /> State(a the couny,or other govemme�tai subtlmsw��,as a.,et 1�0 Bxp•rdhp�p�,�gh ra;;;r�For,� tlon Purposea.—
<br /> des:gnated by the laws o!s:;ch Sta:e,:n v,h;�h T.g p�opyRy (21 Place For Filing.—A no�,co o'i en re"ed Cw•
<br /> suD]s,;,to the iien is situeted;or mg;r.e req::�ed•o',:;^�psr�ca s°ail bo o!'e:t�:e or�.
<br /> (� VYnh C'9�k O}Dilv�ct Court•:n tne o';�;.a ot tr.e ue•R (A) �!• (21 ��ubsure ct ert;ount ol outeWnding 6en:i(a�y�a�
<br /> Ot ffM UniUd Ststee d�s�r:ct court tor the�a��c�al a�smr,�n v,n cn ��f s.cn no:•:e ot:,en,s-o���o� n�e oa�:e•�r.n�,n ihs a w�ntle��igtcC'�ation secured by sueh3�maybe di Wacb�ed
<br /> �ProPe„Y subJecl to nen t9 sduated,v,henever t'�3 State ha9 t"n gnor r,oliCO o!I•on was i��eC,an0
<br /> not by I�w de5�pnateG one offce vrh•ch moe;9 UtB reqw'BmB�tS "�'1 ��thg CySg Of r@di prCCC^'�.1�9(0q Of rBfi,���iy h9 h 5�i0ht in Ne propeay subjsc�tp suUl POn pt�1�8�jqg ip
<br /> �f�D�eD�ePh IA;.or en:�rc�a�d recerdSJ�.�e�:ccox:a:^e 6x!em reGwrad by obtam a r:gM��vxh rt.
<br /> (C) Wrth Recoreo�01 Qee�s C'ThA Qts��cr C!Co:,.��•a• s�;,sect:c�ifi ia+.aw P'0�`s J
<br /> {n the oM�ce of the Rewrder of Desds of the Distr�;,t c+Ce,.r+::a. ��1��any case�n v,�:cn,g0 Cais or m�re pr��r to�he date
<br /> �� rty sub�eCt to the Len Is s;tu3led in t�s�.S•r.:t o` �' �'e`� -;c�^c[te ol len cr.ye•s..;zragq�� �. tng .. . •-, ,
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