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<br /> Exeerpts From Internal Revenue Cvde (21 Situs Ot P�openy Sub;ect To Uen•For purposes ot Secrotery nqtued rr�tt�n tMpm�tlon(In tM nwy�r pn.,
<br /> paragraphs(t}and(a�,properry sha9 be deemed to De simated- stdbed In re�W�tlon�ttswd Dy tM S�eht�ry)cat�rnYy
<br /> SeC. 6321. Lien For TaxeS cA� Real Properry•In the case ai real prope�ly,at i� e charge In the a�yere nekaia,e.�onoo w.�a,�,
<br /> DhYS�cal�ocatian:or b a►so rbd in aotordance wNh suh�ectlore(p in thp St0!e
<br /> It anyr parson uaL!e to pay any tar r,eg�ecs or retuses to pay �8� Personal Property•In tha ease of Fersonal propeny, M wAid�euch rstld�no�b IoGt�O.
<br /> 1M same aRer demand,the amou�t pnu�d;ng a�y���:eres�ad• whether tang:b:e Or inWng�b!e,at:h0 re5id0nC9 Of ih0 t87t•
<br /> diaana�amoum,aac�ucn to tax,or assessaDie pen�iry,togethe� payer at tr�e ime tne rat�ce ot i;en�s tded. �3)Requtrod Refiling P�riod.—�n th�eae
<br /> wRh any oac��that may aaxue m adtli;�on tr.ereto)shan De a Fo�purposes of pardgraph(2�(8).!he resitlenco ot a corporat:o:+ p}�„y„�r���N,p�-,.�,�,��„��.��,,,,,�, �
<br /> — �li ta�or oi t�L'��ua,i States uyon e��propeny and nghts�o or pam:srsc�p snan ba aeemetl ta oo�ne ptace at ti��hicn the prir (p� �e�y,Y��������r���
<br /> propeny,whetner reel or personal,ba'ong�r�tJ SuCh petSOn. apal exec�UcO ON'iC9 OI Itb bu9,ness is:aatad,and 1he resi• of 6 year�ntter the date of the a�frt�ft W the t�,end
<br /> tle^�:e o� a caxpayer whose resiCence�s wBhcut the Unaed �B) the onayear period endirg with the expiraUCn o1 8
<br /> SBC. �22. Period Of Lien. Siates ShaA be Oeemed to be in the Disv:ci of Columbia. years efter ihe Gose o1 the preoedin�roquir9d tefiling perSOd
<br /> (3i Form-The fortn and content ot;^a roacs re�erred W tor such no`�ce Of tien
<br /> Untoss another date is aoea`caGy r�xea bi�ativ,tre��en i:0• �q q�4;P���n �a)sna�1 ba rrPscnbed D/t!�fl Secretary. Such
<br /> poseC Dy secuon 632�sha�a:�so at tn9!�ma ir.9 assessrcem n;;;�.,s�s'C��atd ce::,.thsan�.r,g any o'her pr;,ti.S�On c.'ia�v SQC. 6325. Release Of Lien Or
<br /> b made and shall conGnue until ihe�:ahtlAy 1pf ihB 9rt10�M SO c0aard:ne ttw'.�rm nr�nnrnnf nt a nn+iro nt�an
<br /> assassec ior a juigmem agamsttne ta�ayer ar�s�ng out ot;ucn - ' - � -�'"""�-"` QISChaf 8 � PCO
<br /> ,NoDildy)is sa�sfied or 6ecomes unentorceab'e Dy reason ot iaps• Note: See section 6323 b for fOteCtiO� (a)Release Of Uen. —�Su ���
<br /> of time. � ) p b�e�to such teguia- .
<br /> for certain interests even thou�h notice of rons a9 the Secretary may proscribe,the Secret�y ihep iswe •
<br /> .�58C. 6323. Validiry and P►io►ity Against lit?n �m�osed by section fi321 �S filed With a certir:cate of re!ea�e o1 any Iien Irnposed with resppCt to arry
<br /> mtemal revenue tax not later than 30 Cays aker tAe day on
<br /> Certain Persons. respect to: wn�on• s
<br /> �e�Pu�chaser's, Holders Of Security In• � sec�:;as (�) �eD�i•y Satafied or Unento�ceab:e•The Secretary finds ' �.�
<br /> teresta, Mechanic'S Li@ItO�S, And Judg- = '"���e�=`> that the Gab��1y lor tha emowf assessed,togemer x�tn e�i 50- ' �"
<br /> 3 °ersonai�•o;e;�;.rcr;,�eo a:::a.� terest in respe�Nereof,has Deen Nlly sa55fiad or ha9 beoom9
<br /> ment Lien C�editors.—The'.e��mppse�by sc..on !e a� un
<br /> 4. Persoral p:oper,y o::rth3setl�:i tas::ai sa:a y y eniorceablB;0�
<br /> 6321 shatl�ct b9 valid as agairst any purchas��.ho°tler cf a 5 Personai pro�:�tyr s.,o;ec�ed:o possessory�.en (2) 9ond Axepted-TAero is fumished to ths 8ecretery erb
<br /> securt.y ir.terer.,re�an�c's��er.or,cr�uCy�ont:.en cred�c:u•��i 6. Rea�c�coe�r�tax ar�s�c�•a�assess�en�;.e�s acxpted by him a bcnd that is condibened upon 1he payment
<br /> notiee thereo`a.".,:9 mea+s ths�e��:re�*er.0 o!<c9sac;�n 1� " R35 Cer!�3I;,-oae^�s•.c,�c:to a r�echav�'s o��e amount assessed,togeNer wiN eil interest in respect
<br /> ha9 been t�;eo�/�he Se�e;a�•. :�i�,r cyna�n re;�r;�-� -��ecem.n;s thereof,wahin the 5mo prescnbed by law(including any exteo-
<br /> 3 A�c�r=�s:ess s�on oT sueh t�me),end tnat is in aaoMance with such require� •
<br /> m Place For Filing Notiee; Form.— � ^ena n.:,su�a°:e r:-••.1=;s menu reiating to:erms,condrtions,and torm ot the Dond en0
<br /> (1) PaC9 Fpr Fi mg•Thg r.o;�Ce r8ferrod to m SubSec::,n �0- 'asst^CK'Odn; Sufofi89 1h9re0�,89 may b0 SpBCifi9d by SuCh t8guldli0fl�. ;:j
<br /> ��'Sha'���:��. g Sec. 6103. Confidentiality and
<br /> �A� Under State Laws ��i Refilin Of NotiCe. — For purposes uf;n�s
<br /> � Real Property-In th9 Case o!real oro�erty,m ooe SeC���� Diselosure of Retums artd Retum � � �
<br /> otfice with:n:he S'ate(or the wunry,cr ctner ga�ercT�n;;,- ,tI General Rule.—Un ess r�tce ot r.en is refi;ed Information.
<br /> • wbd�vsionl,as Gesignafed by tha'a�as oi suo'�S.a;e. a .�i��m�nner presc�aed�n c3ragraFti 2!.:;.rirg the required
<br /> �m�cn the properry sub;ect to me!:en�s s.uated:ar.a �et,.��,e�,Otl,su:h r.0:�co c+;.en s�+a:,5e,•eated as�:ed on (k) Dlsetosure ot CeKain Retums and
<br /> (u) Personal Property•In the wse ot Herscna�L�Cp ;h�C3:0 Cn v.h.�h t�s t�ea,o accercance..;n subsect:on{tp Retum Information For Tax Administra•
<br /> erry,wn_:�.er tar,g b.e or m:ang�b;e.��or.e e..�ce e�r�.�:cy 1"e.•��expra•.;s c:s;.��re'�n9 ccr.od tiorl Purposes.—
<br /> Sidt9;or;^?;a�nty,Or Cthgr 90 re:n,r.ent3i s.x•:5�^�.as �
<br /> Cesignate��i;tie,a:;s ot s�cn s;��_.,:.r�h�F���,�..�, �2; Plaee For Filing.—a���r>� ,!�,e�re:;���;,r•
<br /> .,, sub;ect to'.`.e::en,5 s�t;,3:ed.or '�"•�'•.�c'ey�:`.^;;: ��. ...._ _ .��.e or•'y• f2) D�sct�sure ol arr.ount ot oNStandmg lien.-if a notice o}
<br /> (B) tY�ei Cle:k Ci Dsn-t Co..^•�,•�o;�� •c�•�; •c�R � • F i�en nas been��ed p:,rsuant:o secpon 6323(�,the amount of
<br /> 0�U1B UN79O S101Q5:.5!'.d CCU�tC'"?;.�i':'1 .'>'.•.t• �:.^•;h .' :..:�'J:C^c�;.on ;.•3:.eo.-�0 pH�.0,�:.�:h the outstar.a.ry c�hgauo�secured by such lien ma;r Ce CiSGOSed
<br /> Uf9 D�cp�rty s��;?G 7�'.en�s_:,;a'c.e :r^--: • .,o S,�e ha; -='�*�ot�co n�:�n vras ti'etl a.r. lo any pers^n�vho tuml5tes satisfactory�vMten e:YS^Cp that
<br /> no!tr/�arr dcs�na;etl aoa o";ce v.n Ln aea's N_•�equ remens ��) ,n;ha tas3 of�aa�ercrer.�.-,s io.t u�relil;ng is he has a right in t'�e property subject to suen t.en or mlenAS(o
<br /> •'ot su0paragraph�A),cr er�e:ed a�y re:ore��"�;.n,r.��x to U�e ex�er,t�eqw,ed by obta�n a r�ght in such properry.
<br /> (C) WiJ�RecOrder Ot Deeds Cr rne D;str�t pt Co�o:ng:a• s,,5s?ct:o�(Q(a),ar7
<br /> in ths o!fice ot�:o R;eor�cr c'Deeda a�iae�,s:�c:ot�o:,TS.a. ia;��a�y case�r.::t�.:;� 30 Ca/s Or r.r,rE pr,Or to tn9 date .
<br /> H the C�operty suo,ec:U;hg-.9n.9 S,:�s!e9 n��o Dsc�c:ot d a re'.e�of�o:.ce c! er ,r.Cer scb�ar_graph(A!. :Ce � ''_ . .
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