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<br /> E�tcerpts From Internai Revenue Code f2) S�:w 01 Properry SuC�ect To Llen•For pumosas ot Secretery reeeive0 wrttten kdem�atbn(in ths m�nn�r pt�.
<br /> paragra�ns(11 and(.li,propert�•sha��[3 C��emedto Ca srt�a�ed- scnOed In regulations Issuod by Ne Secretery)caxemtng
<br /> i�C. ��2'�. Lien For TaxBS (A) Real Pro;.eAy•m fna case of reat propeny, a�r,s a cnange m uro ta�ayev�re�denca,N e notlu ot su�A Wn
<br /> p�y�s4:a1 Ip�tioT ar is also fi:ed in atmrdanCe wIM su0aoctbn(q In tlw State
<br /> R any p�rson iiabie to pay any tex neg'ac:s or retuses to pay fB� Personal Property•In mo case of�ersonal proper,y, in wh:ch weh reWmce b lacated.
<br /> the aame dler demanC,th0 amount pnc.��:ng any m�eresf.aG- v�he:�er tan�•�,e or Intang�b!e,at tao resi�ence of ine tax•
<br /> dtiona�amount,ad�6on tc tax,or assessabia pena:ry,to5ether payor nt u�e tme the noice ot i�en�a t,:ed. (3)Requlred RefiUn� Perlod.—�n ttN cate
<br /> wi��ny coaa tnat mey�arue�n adcrt�a�ene�eto)s�a�i Ge e FCr purpcae!ot pareQraph(2}(B),the retidence of a corporaGon ol any noUCe ot uen,tM tWm Ysqulnd rofi:inp porbC mqr�s.
<br /> Wn In lavOr o1 the lh+ite0 9tate�upon nA property ar.d r.ghte to a partne�sr.�p snail De deemed to be the paco at wh�ch tne pnn• (A) the onayear period mding 30 E�y��}ter tlN�xpUttbn
<br /> property.wMtMr r�al or p��orW,tNon��eg to eucn porson. ppai ex�;,u;l:e o!Fca o}the busfnes�b ixated,and t�o resl• 018 year�eRer the dete o}the esseesment o}the tex,and
<br /> tl9^ce o+a taxpayer xmose res�9aue i9 K�;hOUI Ihg Unrted (BI tne one�year period ending wl;h t�e expiretion ot 6
<br /> S@C. �Z, Period Of Lien. Sta�os sha:�be deeme�to be in the�istrlct ot Go'umC�a. years aher t1�cto�e oi 1he precedinp raquireA re��Gng p9riod
<br /> Unes9 er�Vyer tlate i3 ape:.ificait r�xed b� ian,tne i,en�m• (3) Porm•The I�rm a�d cp�ten�o!;�e ro'.ce rafened to tor su:h no::co of fan.
<br /> y � in subsccton(a)atia!�be Grescr�ea ev�tie Ser.atarv.Sucn
<br /> 'yi+'scir i+�ooi,wir wei�iiari arisv ui c�v irme t�e assess�nent n�tce shal b9 vaid coSv,:nstdr.�,n�gay Ct"er grov4�On OI iaw S(�,Q. 6325. Release Of Lien Or
<br /> b mHle end sha6 continue unt�i me i,ao�:�ry tor u:e ar.io„^.i so r¢gard�n3 thE fortn 0�COnterr o!a no,Ce of 6en.
<br /> atsessed(or e judgment agaln�t ihB taupayer a��s���ut oi s�;,h Discharge Of Property.
<br /> B�Dility)Ls satlsfied w beco:�as unentorceap:e by reason ot�aa�e NOte: See seetion 6323(b) for proteetion ea�Release Of L(en. — Sub�eet to such roputa•
<br /> a t;me.
<br /> tor certain interests even thou�h notice of ��g��e Secretary may presuibe,the Secretary sha11 Issue
<br /> SBC. 6323. Validity and Priority Against lien imposed by section &32� �s filed with a teru5cate oi re:ease of arry hen imposed xnth respect to eny
<br /> �ntemal retienua�ax not tater ihan 30 days after the day on
<br /> Certain Persons. �espect to: Wn;�h•
<br /> ca�Purehaser'e, Holdera Of Security In- + sec���.e:. (�) Uabi,�rySaUSGedorUnentaceab:e-meSecretaryr.nrls ' _–
<br /> tereata, Mechanic's LI@i10�3, A�d JUd 2. '•'�to�t�e�:es that the qaCiliry tor tha amount assessed.together with all in• _—..
<br /> g' 3 aersC�a'p•caert�p::r�hase0 D��e�a� te�est in respecc thoreof,has Deen 1Wry 53tisfietl or has Decome --
<br /> ment Llen Creditors.—The I.en imposed by sec�o� �. par;ona�p•�pe•:�p�:cr=.se�ii�asua,s�'a �egalty unenlorceab'e;or
<br /> 6321 ahall noi be valid as agains:a�y p��chaser,ho;der o'a 5 p.�;;;�ai C'cae�h��.;.,�;;e��o rossessc�;�en (2) Bond A��ted•There is lurnish�tfl the SOaetary&nd
<br /> securiry Interest,mechamc's�,e�o�,c�;udgmo�t i:on ttedi!or�rni g p�e;cr��ny L-ix ac�scet�a•as:essmer�•,;:+5 aaepted by h°m a bon9 that Is contl�dor.ea upon the payment
<br /> ratice thereol whlch meets Ihe req��•e:re�s ot scbsecuon m � Res•Ce-.t ai pro��,ry s.:qea a a m=cnar..c s o!the amount assessetl, together nith a!I in:erest In respeq '
<br /> ABy b9g�1 filgd by Ut0 SCCtOWry. �.e�IM C8�8i0 r¢pa�rS and��F:o.e:��n:S thBr@p1,v:,cntn cne time presaibed by 1aw(including any exten- , ,
<br /> 8. Attomey's�,ens s:6n ol such t�me),arb that b in acoordance with such reQuire- '
<br /> cn Place For Filtng Notice; Form.— e Cena�n insurance c:���a:ts rr.enu reiat�n9 to terma,condrtions,and form ot ffie FAnd and '
<br /> (t)Ptaee Fo�Frng-The norce re'eneo ts:^.suCSect:on �0. Passboek ioans sureres thereon,as may be speedied by sush regu!ations. �-
<br /> c'�°��°e r`ed• Sec. 6103. Confidentiality and -�
<br /> (A) Urber Sute taws (g) RetiHng Oi Notice. — F�r Fa�sos cf as
<br /> m Nw propeny•tn th0 Ces!Ot rBLI prOperly,In Or.o 5�����. Disclosure of Returns and Retum i
<br /> ofha withln the State(or tne tounry.or otner govemme�ta� �t� General Rule.—u'ess ro;ce o1!s�is ret�:od
<br /> wbdwion),ne Ceslpne;ed by t►�e�aa,s ot such staie, �n ,�tne mamer prescr•Oed�n pa�agraph!2�C:,nng ir,e requ�re� Information.
<br /> wti!eh the properry aub)ect to u�e i�en+s srtua:ea;and reta�r.g per�o9,s;::n��t:ce o':en s'+a�ae veatod a5 t,�eC en �k) Dlselosure of Gertaln Returns end
<br /> (u) PErSOrt�l PrOp¢tty•In thg wSg 0�pe�scrWl p•cp� the CA'e on sh:ch 1�s f;8d(�n aCCOrOar.ce w�:n su55ett•on j�)) Retum Informatlon For Tax Adminlstra�
<br /> erty,whether tdngb�e or lntangiDle.m one oN:ce�san�n tns aNer the exp�rat;on of such ret��,r.�Fer,r,�. tIOR PYI 0
<br /> St�(or ths oounty,or o�her govemmentai suDOivisroo}.as p �•—
<br /> dASlynBtEd by th8 Iaw9 ot Su�St2te,in wMCh lhg prOpptly (2) PIEtCA FOi Fillllg.—A�ctice of I!en re6ietl Eur
<br /> subHCt W the IiAn 1!SRuated;a �ng the�equ��ed�e' i;par�od sha;l Co ettacbve on:y• (2) Disciosure ot emount o1 outatandmg hen-i1 e natioe oi
<br /> (B') WAh Cbrk Of Dbtrbt Caurt•In the otf:ee o1 She Cierk (A) ��• hen�ap been 6,ed purbuant U seecon 8323;f�,th9 emaunt of
<br /> N tn�Unitae Statea e�m�a coua r�m�)+,d;:21:i�.C!111 vrhiCh ��) S�:�:'.S;A 0�6grt�9 tg�Y@Q��Ih9 411itd��n1;C11 Ne cutslandinp ob'ga+ion seaired bysuch I�en may be o�sCbiad
<br /> Gw property eubject to ren i�s�tuated,wheneve�:e9 Scate nas �'a P���+ro�ce o�ren wna f�ad.and t0 Eny per50n wt10 fuMShe�i8USf0C.Ory vrtitl8n 9d06nq lhet
<br /> not by law Cesbnete0 one oKco wh�Ch m99t9 t1:B rgqwremen;s ;�n in thg CpSB 01 t8dl prope,ry,;C0 fgU 9f rgfiling 19 he hes a r�3ht in�he property subJeci to such i:en or�ntends to
<br /> d aub/�perayr.e`ph,.(.A.)..,Aa,. /y^-_J'/� er.�e�oo an�rcr,aded�n en Index to tt�e eztent�epwred by obte�n e�'ght i�S�Ch pr009rry•
<br />, �V� tilY1 Rvw�uOr V�YGOYJ Vs rne cU:��c�r,i co�y(11�J.a• ��+$iv�:!1�}�jQ1 u'%'�
<br /> In 1M oNia o11M Reoorder o�Deeds of the��srnc�o{Co�rmbia, !e;��A�Y case���shith.90 tlays u mc�e pr:o-so!he date
<br /> H 1he properry suDjeet t�tne I�en Is srtuated m Ihe D�S.�M ot o�a re`.',^3 0'ro:to ol i.en�n�or Su.�?•agraph;A),the .-
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