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<br /> Excerpts From Internal Reve�ue Code
<br /> (21 S tis QI Propeny Sub;ect To Lien-For purposes of Secretery rpCeNe�w,;�M�y�(,n���
<br /> ca-a�•aa';,��a-.�(a�.prope,ry s�a'�ea a�emed to ea siNatetl-
<br /> SEC. 6321. Lien For Taxes (A1 Reai ProFerty- In(he case of raal re �n��n regu;ations issue0 by the Seaetary)conceming
<br /> P Perry.nt its e change�n the taxpayer's reslCana�,B a rq@ca ot sucA fi�n
<br /> If eny p¢rspn fabla to pay�ny tat cc�E�;t;o�ra'cses;a�3 Fr.ys:al;xai[on:o� l4 a!SO filgd In 8a;ardanCe wfth su0.spClip�(�N}�e Statg
<br /> th9 59fnB 8°dr�CmanC,thg dcl0unt pnGU��rg��y�n'o�ost,�� ��a;Pe:S�Ona�PrCpB�ty•In ihB�35o Of FBBOna1 prCpl�tty, In�vh��1 SuCh f85�dAfICO 19 IOC3t6d.
<br /> ddional amounf,aca��n to tax,c:assaua;,,a aa�t. 6�;e or i;tan;�c�e.a.tha residena n+the tax•
<br /> ' Pe Y �9;ner payar at tt:a Cme Na n,�5ce o'.I:en i9 L!ed.
<br /> K�N e�Y�s�Nat may axve m adds�n�r,ero:ol stwa be a Fcr pu�posas o!paragraph(2�(B),tne ras;Cence ota co�pora!�on �3> Re4uired Reflpng PeNod,—�n me c�ee
<br /> !:en tn tava of ihe Un'r,gd State!upon a�l P��Perty�nd r�h!9 to c,partne•:h p shan be deemotl to be�he D'a:e at��h:�h thg pr�n• of�y��of lien,ths tim!�eq�ir�refitinp perbd'mee�y-
<br /> prcperry,Hnether real or perspr�i.�j!on�„�;���G,�,��� Goy,a��,,..`o,�;�oi tt9����r is�.catad.a��Uo res?• «> �'e one�yeu pedod endng 30 daya ater tne expira6on
<br /> C°�.� ot a rv,payar ahose rzs.�ier.ce �s n:�h„ui ;ha Un�t:d ° 6 iaa�s aftar the date oi the assassment of tAe ta�c,and
<br /> SeC• ��, Period Of Lien. SWtes sha:�bo Oeemed;o te m thc+D�s;r:i o7 Cc:�:nCa. �a) Lie on�-year per;pd end�ng xah the exp�ration of 6
<br /> Unlesa arby�or Qata Ia specif;caey fueA by ian.:r.a i�r im• ;3� Frm-iha!a�rn a°d con�e.^.t o'ttia r�:.�e re'erred;� Years aher tha close ol tha preced,rg requirea re��in9 peripd
<br /> Oosed by sectian��Shan a�se a�tr a �n SuD:.eC:�� ia)bha�C9 C::SCn�e7 by�ca Sec�atary.Such ��'such notrs of Iien.
<br /> e.me te.,au9�^�ent ny,.,;e sna:�te.a.�nons:,r.s;an�,ng any c;ner p;�y,s,an cf'aw
<br /> ls mada and shal!conUnua untll�he�.a���ry tor:-�amc�m so r�g�.�,,,��re'orm or co��en:ot a�;;�ce o���en. $eC. S3'��. Release Of Lien Or
<br /> assesseO(or a judgment a9a•ns�u;e tax�ayer ans:n�out of s�M
<br /> � fiab!liry)issaystiedarDecomesunen!orcea�:ebyreasonCf�anse �, ._- "-- �l�C�M��v �i i�iV�Ct ---
<br /> ` "�0'^ ��a��: �ce seciion d�2;i�DJ tor protection cai Release Of tien, � SubJEd to suCh ��
<br /> for certain interests even though notice of ti4ns es the SeCeta ma ►e9u�a•
<br /> � SeC. 6323. Validity and Priority Againsi p y ry y���^�.�e Seaetnry gha11 iswe
<br /> lien im osed b S@CtiOn 6321 �S filBd tVith e��'`�te ot reiease ot any lien Imposed w,tn respecl to eny
<br /> Certain Persons. «spect to: ��;omai re�enue tax not later than 3p dayy eNer the day on
<br /> �a�Purchaser's, Ho(ders Of Security In• � s��:.,a5 which.
<br /> - tereste, Mechanic's Lienors, And dUd�• it) CiaD.:ry Sanst�ed or Unen!orceabte•Tha Secretary finds �
<br /> 2 �'�o:-r�eh-'BS tnat try!�ay,;�y'ar the amaunt assessed.together votn atf in-
<br /> ment Llen Creditora.�The l;an�m�ysetl 6y se�:cn 3 Persor.a F�c^e.,�F`':`a3sa�ai�e:a terest in resper°t U;ereof,h2g bee�fu;;y 6atisfied or ha�became �•
<br /> 6321 ahaU r.at be va!�d es age�nst any pu�ehase�.na:tler ot a �` ���F�`�h�e��^�sua�s3 e �egaLy u�e�.oxeablo;or '
<br /> MCUriry iMerest,mecr�an�c's rena�,otjuCgment�.en vetlaar un�,1 5 ��`s=^z•a'ope�y s�b,er,ea�o possas�_•, e� (2) Bar.d Axe�ted•There Is tumished to the Secretary er,d ' t
<br /> noUte thereof�•m!ch meet!Ne rcywreme�ts of sabseC�an(n s p'a:a'-:e�yr iax a.,�s�eoa�assessrorc.9-s exeDted by him e Dond that t�centl�loreC upon the paymerrt ,
<br /> haa been filed by tha Sh;retary. ' Res v�1Ga�prc;e';s..p,9et��a r.:a.na^.:'s of the emount assessed, together Kith a�l In;erest in relpeCt
<br /> ��!�r ce"�:n rap3•;a^�:�C'o•.e^e�:s tr,sreof,with�n the f:ne presenbed by!ew pncl,r�ing any extAn• !
<br /> (q Place For FUing Notice;Form.— e ��°�"eY''9"S s�on of suc�6me.ar,d that is in ecCOrdence wIU�guch r
<br /> 9 Cer.a:�ms��acce cc��•aets me^ts relating t,terms,eonCtion9,And form of the bontlJenO ;
<br /> (7)P(apg For Filing•The noGC9 re'e�ed to in S�Csect�on �� �ass:ock icans burot.e9 t�e:eon,as may be spetfied by such reguldCOn9.
<br /> (el ahai�be fi�eo• �
<br /> ca) under State taws �5; Refili►tg 01 Notice. — Fo�F��DOSes o�ih'S S@C. 6103. Confidentiality and
<br /> m Rdal Prop9Ry-In the Gz6e ot real propeAy,tn ene sect�on- .,•.
<br /> orr�ce wah;n ihe swta�or mo eounty,o•ot�er g�vemmgn;a! Disc►osure of Returns and Return ��
<br /> subdivis,'an),a9 deslgnateC by Ine laws o}such State.m '�� General Rule.—ur.ess r�e;�o'.:en is�eLled „�
<br /> whkh the property subjea f�tne i�en r;srt�at9d;dRd �^the�^a°^er ptBSL•i��y•n�d'8�r3p't f1;C�ri���B reqwrea Information. '
<br /> f�) Personal PropeAy•b�r,a��se o�pe•so�a�c•o;.• ret,�,r;��..�, s�cn r�:_e��!�n sr2 t��•eatetl as t,'�en fk1 Diseloaure of Certaln Returns and
<br /> ertY•whether tang;ble or ialanS�D'e,�n One oH.c�witr.n;h; ;he aate c�,.ti,cn��;�.�� .�acco��3�t9 r..;:l 5,.5sectn�f'�) R@tU►Il Information For Tax Administra•
<br /> State(w the counry,or other govemrren:ai s b�.n5:on),a; arB'�"�expca;,oa o's:�•e;�:���po;,� tion Purposea.—
<br /> desigryt�Dy the lav+s of s:,c�Stdt9.n r:h'-h 2Cp�rC�C�ly f21 Place For Fllirt A c •. .�
<br /> suo�ect to the ren is s���ated:or 9•� 0.C9 Ot I:gn r@.i.B7 dur-
<br /> ���tre�ey�:red�el:.,:g;ar,cd sna.l Ce etio�:::a o�y• (2) D�scbwre of amaunt of oN�tantlug lien.•if a not;ce ol
<br /> (� IYth C'erk 01 Dls�r,�t�o�^I�tne o!tce ot Ne c�enc (al n.
<br /> 0111M U111t�d$1it��SttiCt COaIR f0.•u�e joow�at d�m�c!�n vm�ch ��1 SuCh robCg�t:;en i5�eb etl in;r0 o!,�Ce in v,hlch �h n hea been 61etl pursuent U secuon 8323(1),L�g g�lpy�t Ot
<br /> �OropeAy SuDJset to Gen fs situated.Y her.ever the Sta!e has ?ha pr:or notic�o�r:sn vras fi;otl,and e outstantlirg ob�ganan se6ured bygueh Ilen rr�y be dixlp�
<br /> not by iaH oes+gna:ea one oH�ce wn.ce m�v�s�ne rea;,xe:^.2"'S '•�) in th9 C05g 0`'e�l o^e ,the fac!o�rein� t��y���n whp fufitiShB9 881iS18CI0fy Wri�(BIf BYId8f1C9 U18t
<br /> oi tubparegraph(A�,or en;o•eC and reco�deC ^an�F,!�r "9�s he has a rigtit�n tne property eub;eel to such iien or In:ends to
<br /> (C) Wrth Recortler C+f D�e�s C'Tha Csx�ct C'Cc:..r�.a• su5secuon if){aa.an.j 9 �t 9 6k9r.:rea;:,rea by ob:8:�e rinht in SuCn�rCpBRy.
<br /> Irt tlt�0!`'�.BGt t�e Reop�der of U¢C�s ot tha O�stdtf Cf Cc;,—^a, (B�r a^y case!n wh•:h,9p a3y5 Or mpro pno•to thg tlat8
<br /> M 1f10 pfODBm SUDj8C1!J th9 hC� i5 S.:UBI°_�iC ih8 CiS:•••�` C�8•�c,•9 01 nOh:B 0'• �90 S!10er 5�9caagraah fA).N9
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