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<br /> Excerpts From Intemal Revenue Code (2J Situs 01 Propeity SuD;ect To Lbn•Fa
<br /> p3rd9'dFhs 1 U antlµ).P�oPertY snall be Ceemsd to be sr Nated t SeCrotrry reCehrod wrRten hfortn�tlon(4f fM n�arrw p1�
<br /> Sec. fi321. Lien For Taxes (A) R�a�P�o��„.,��,a�8,,�,�,ao�„y,a,,� ���a�w�a�„�s�«.n�,,��,�,,,,r�.
<br /> FhyS;Cal;�c��,;o, ��s��1Q°o r�a�"'�`�''d,�...n�wa«+o.,a.�ono�a,�,a►w,
<br /> �f�Y Pe�son I:able to Oay any tax nag'ctl9 Ot r8(uS83 to p8Y (8) Pa�onai Prcperhj-In the case ol penonal prppeny. h�y��y N�m h�SqM
<br /> ihe sart!e eRer demand.tl�e a,�puni(m;,;sd,r.g any InteresG ad• wt�e:rte:tanp;p'e o:Intangib:s.at the resiCenc9 0l the tax•
<br /> rl6ona!artuun4 addtbn to tex,a assessab:e PenalN,togeu�er
<br /> �a�y�wb lhit maY aocrus in addr�on tAereto)sha;i be a For purpeses of Para9ra�h 2)B),the residence ot a corppraUpn (9)R�U�� �}���
<br /> fien in favor of tlfe UMed State�upon all Qropehy and rgRi9 t� cr�a+fia:sh;p snai D��lee:ne�ro na me D'ace et wNCh the nn o!sn'r""a����-� ��•����
<br /> DroOenY,xAeMn nai a +eonal.bs (A) N� ��D P�bd'mNn.f-
<br /> pe bng;ng t�such person. cipal exe:up��e p�tg o!tlre pus;r.ess is bcbted,and the resl- �'����D�d�dler tlN��taUaf
<br /> tlance uf a taxpayer wtwsa ::stConce 's wiUOUt the United �}8 Ye�����a����a MM in�,md
<br /> SeC. 6322. Period Of Lien. States srtal De tlaemed to be in 1�9 O�strin a}�p;umDla. �� 1h°°"°'�����o�u+..�.no�a e
<br /> Unies�enOthpr date b apep'flcalty fxad by law.L",e�en��n• i3) Fortn•The torrn eqd wn;ent of the noEce refeaed to �8ro°�°���°°��°�'^D�G�+ind rofilinD pedod
<br /> D�d bY N�t�n 63Z1�IWI ar�se flt tlfe::me t�:e as3iesrnont ��subsect:on(a)<haii he prest�Cetl 6y!hp Se:retary.$��ry tof such nW.�a��,
<br /> b mW�and ahalf can6nue unUl�he t;api;iry!or tAe amount so ��6ha11 Oe valid npMilhst�p;rg arry oNU prpvubn of yq,
<br /> eWe�ed(a a)udgment aga�nst the taxpaye:ar.s:n�oN of such �egardng the tmm or ep�tent oi a nofip3 of Ren SBC. �25. Release Qf Llen Or
<br /> � „�_��" � .. Dis�harge Of Property.
<br /> i,a.aw��ovin wwma��-neniorCe�;80y r@aSCn Ot lapse
<br /> 'or ume• Note: S�e section 6323{b) for rotection ���� �
<br /> P ca�Relea=e Ot Llen. —
<br /> for certain interests even though notice of ����n�s«;re�y may,�«m�,,� �
<br /> 5ec. 6323. Validity and Priority Against lien imposed by section 6321 �s filed with e��'�of ro'a�or�,y u�„�,�„�w,�,�m
<br /> � - Certain Persons. respect i0: �rema;rwenus tu not tatw t�an 3p d�ya�itK y�ay� �
<br /> c��Purchaser's, Hoiders Of Security In• �. s���,r.�s "`'"`""
<br /> tere�U, Mechanic's Lienors, And Judg• �>) �����Y Satisfied or Unertfwcoepy.The g�aeta�,find� :
<br /> 2. ti�o:o:ven::es that the 6abiGry for the amount aSSes�ed.topetMr with�Y k�- '
<br /> ment lien Creditora.—The iicr.imposed by settion 3• Per;onal prppe�f pu�chased at reta; tere9l in respect thersol,haa pem fuiy�Sfi6d pr(y�p�p��
<br /> �692�sha���o�be vaGd as aga!nsf any pu�cnaser,twider o1 e a• Pers�nal prepsrrj;;,;cnasetl In casua�sa:e �e9a�y unenforoe�Dls:a
<br /> e�curiry IntenBL mechenlCS I�enor,a judgmen;lien cred�tor t;r.Gl 5• Perso°ai r"ro�erty scC;eclod'o possessary hen (2) Bond ACOeptsQ�Ther�b futnly�yd tp y�S�tary� *
<br /> notice thereol wh:ch rneeq Ne req;,irert:ents of subSSC,1on(� 6. Reai proaeny�ax a^�s;;eual assessment Iiens ecceptad by hlm e bond that I�oorpiypeW uppn tM p�yr��
<br /> h�s Ogen fted by the Secretay. �� Res��en��a:propehy s;.��e:t to a mechanic's of the em0unt ns�esf�E,tpy�ther wi1A��►M�n�t In»�qq ±
<br /> �.an to�cenan rzca:rs ana�mp�otiemant� thereof,withtn ths time prescrib�d by taw(Indudl N �, `��
<br /> eo Plaea For F(Iing Notiee; Form.— e a'�"'ey's�:ens a�on o�auch time),end t�at 4 In aeaord�wfth�wd��rp�,.♦ }—�a
<br /> 9 Cer.a.n insu�are�ccn;racu menU roiatinp to tertn�,conditipn�,md lprm p�}h�pp�� { i
<br /> (t)P1ax For f�;ing-Tho np�refe•�e�to in subsect:on �0. Passneck I�ans surotia�thenon,u may b�ipeWfN�py�ry��yp�
<br /> (EJ shal ee 51eC. �
<br /> cA) u�e�r State�.e��s t9) RBflling Of NOtice, — F�r purpoS99 01 tlti9 S@C. 6��3. Confidentlal' and tr'
<br /> � Real Prpperty-In ihe ease ol real property.in or,e socton•
<br /> �o�ce���tn;n me state(or mo eaunry,0�OtAOr y0v8mmen!di Disclosure of Retums and @tI1R1 ��►
<br /> 'wOdivisbn),as desfgnated by tF.e laxs o}such State, tn (�� General Rufe.—Un!ess noi:c�of Sen is refi!ed • #
<br /> �n tns manner�rescr��,y in paragra�h(2)during ing required Information.
<br /> which the property subJecl to tne�:en�;s3ua!ed:ana ,
<br /> ° P�^��M'- '�+�e case of persona�prco- e�d"a;e on��n�h t�s r e d�n�a c c o d anc�e v,I t�i��bseaon�pj Re tum�in t rmation For�TaxRAd�lstfe-
<br /> e A y wh y t h e r t a n g i b l e o r i n W n g�bt o.in one ol f�ce wCh�n the �.
<br /> State(or the ceunry,or Otter gOVBrnmgnt8l SuDdnr5i0n),a9 a„er irte ex;,��a:�n ct s�ch�e�.:ing pe000. t10n PdfEWS9g,—
<br /> desigeated by the Iaw�9 of suC}�Sta!v,in�•rh�ch the properry (2) Place For Filing.—A no!ico oi Gen refii¢d du�•
<br /> i suDject!o Ne Gen is situsted;or ing tne t?qW:2�'C.':':M1��n'x Sf 3:C9 0NEG7/C Cr.:�- t2) Diseasare of amount of outstandirg lien.•H a no5ce ot
<br /> (BI YJM Cierk OI D:svict Cecr,.;�•._�•��e��•he c:e:a �a� r.
<br /> d�N UMeA Stale9 tlisfict cou�t:or U;o•w.c,a.catnct in�vn:cn •- �:en haq been f!eQ p:,•;uant to section 6323(�,the amo;u::et
<br /> ::e:'l:e�•s�eir9U in;Cg c":e -ah;th the outstantl�rq c�i 5a_�n aeCUred by such lien may bg diSClosed
<br /> 4k property Su6jeCt to fren is Si;ua'ad.ti:her.2•.9r thg S:ate has tre F�-0'R=":o 01 fen was N;ed,and
<br /> nOt by law desigr�eted one oNce vh.•h mee:s thc requ.remens '�i �:ho c�se of reat cro P �,; to�y p°�`Mh0 F����°�aY�;�en evfar�Ih�t
<br /> "�a�9�fA).o! on;�rcd ana rer.ordpa;;,a�,.�P�.Fthe f3_H O1 ro. r�i� t.q ha,q a righl;n J;o prppercyr bubj�fo���p��t��
<br /> (C) vr�,a�ome.a ceeas a rr:9 e�;?rk^t Q!�O�um��a• Subsecc:on(f��a�,a„a -'� o L a extsnt re4o�+5d by o��-s a rignt�n sucA properiy,
<br /> �n the ofliee of iM Recor.Fr oi Dee�s of the D�str�ci ot Columb�a, IB)��any case m v,h:ch,90 days or more pria to the da;e
<br /> if the property subject to the tisn �s s�:�ated��;he D,s!nu of ot a ref�:a3 g}�p,.��.ien ,n�ar sr5aara z,ti ;A the
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