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<br />ElowpM From Inland Raf WA CC&
<br />Sec. 6321. Lien For Taxes.
<br />it any Wean liable to pay any tae neglects or fetuses 110
<br />'Pay the sane after demand. the amount (including any inter•
<br />on. 111111411611111 amount, addition to taw, of aeaseabls #malty.
<br />togWMr with any Coate Met "&Woo in addition thoraN)
<br />shalt 011 a lien in favor of 1fie U VW states upon all pop iry
<br />AN filIMS to . pftft fO of personal, WonOrq
<br />to suo
<br />Sec. 63M Period Of Lien.
<br />UthieN athotrtir 11110 111 s011elf"lly. fixed by isw.,ft den
<br />f *@W By UCW W sfA arise at the time the i onvem
<br />Is M * seed hah s Continue until we liabitity fair ttt a MZOA so
<br />eeaaa11M (or A A4rW4 against the taxpayer "in wt of
<br />weh tilbilfty) is sgftw or becomes unMMOtasb o by reason
<br />of low of tiq.
<br />Sec. 6323. Validity and Priority Against
<br />Certain Persons.
<br />(a) purC wWo, !;old@ Of Ucuft In-
<br />1 FINK Mfth tl S L wen% led 4udO nt
<br />LMn CM410M — The Men Im#ow by M avil1 i shall
<br />net N vda tin SOW any purclisaer, ftaf11ar alt. b weurity
<br />IRWIN Nwdm6iesf* wr,wbudgnteMlienaWitor until notes
<br />tww WW Moab tlw reptrrrgeerhes of subsection (f) has
<br />been filed by the secretary.
<br />(f) Plow For Flilnp Noft Farm.—,'
<br />(i), Place Far Fling • Tre notice referred to m. sob-
<br />section W sw be fame.
<br />(A) Under State Laws
<br />M Res) Property - In the can of real property, to one
<br />offke within the State (or the county, or other governmental
<br />Subd116414n): as designated by the laws of sucti state. in
<br />pall th flrattri;pHty subject to the lien ns situated: and
<br />fli 'RtSmf Property - in the case of personal
<br />pfdp[ctY. 111*01her tang+bie or Intangible, in one Office
<br />wMA tfle state for the county, or other governmental
<br />sub11iinsie), as designated by the laws of such State.
<br />in *WW. the Property subject to the hen is situated.
<br />or
<br />(8) With ox -ft. Of (lama Gaon - in the off" Teo Mill of
<br />the WWII! States district Court for the judicial datnet 111 wh:ch
<br />the property subject to hen 6 sihjed. wherever the State has
<br />'101 by lit designated Ore eft df erticn meets the reouiremer'is of
<br />subparagraph lA). a!
<br />,Cr Wit *. Recorder Of Deeds 01 The D stnci of Columba in
<br />ins Off" Ol the Retatder of Deeds of the District at Cotrmb a if
<br />ft Drogerty.SaDietf b ire I,ett is situated in trio fk,.ir,Cl of
<br />Columbia
<br />1
<br />a,�i�
<br />'•a.� 10 0 13
<br />Z
<br />Grantor
<br />i
<br />p
<br />Grant(K -
<br />S
<br />ATE OF MUM) SS �
<br />o
<br />0 C
<br />UNTY OF HALL )
<br />a
<br />0
<br />JAN 9 Pre 12 30
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<br />3
<br />ElowpM From Inland Raf WA CC&
<br />Sec. 6321. Lien For Taxes.
<br />it any Wean liable to pay any tae neglects or fetuses 110
<br />'Pay the sane after demand. the amount (including any inter•
<br />on. 111111411611111 amount, addition to taw, of aeaseabls #malty.
<br />togWMr with any Coate Met "&Woo in addition thoraN)
<br />shalt 011 a lien in favor of 1fie U VW states upon all pop iry
<br />AN filIMS to . pftft fO of personal, WonOrq
<br />to suo
<br />Sec. 63M Period Of Lien.
<br />UthieN athotrtir 11110 111 s011elf"lly. fixed by isw.,ft den
<br />f *@W By UCW W sfA arise at the time the i onvem
<br />Is M * seed hah s Continue until we liabitity fair ttt a MZOA so
<br />eeaaa11M (or A A4rW4 against the taxpayer "in wt of
<br />weh tilbilfty) is sgftw or becomes unMMOtasb o by reason
<br />of low of tiq.
<br />Sec. 6323. Validity and Priority Against
<br />Certain Persons.
<br />(a) purC wWo, !;old@ Of Ucuft In-
<br />1 FINK Mfth tl S L wen% led 4udO nt
<br />LMn CM410M — The Men Im#ow by M avil1 i shall
<br />net N vda tin SOW any purclisaer, ftaf11ar alt. b weurity
<br />IRWIN Nwdm6iesf* wr,wbudgnteMlienaWitor until notes
<br />tww WW Moab tlw reptrrrgeerhes of subsection (f) has
<br />been filed by the secretary.
<br />(f) Plow For Flilnp Noft Farm.—,'
<br />(i), Place Far Fling • Tre notice referred to m. sob-
<br />section W sw be fame.
<br />(A) Under State Laws
<br />M Res) Property - In the can of real property, to one
<br />offke within the State (or the county, or other governmental
<br />Subd116414n): as designated by the laws of sucti state. in
<br />pall th flrattri;pHty subject to the lien ns situated: and
<br />fli 'RtSmf Property - in the case of personal
<br />pfdp[ctY. 111*01her tang+bie or Intangible, in one Office
<br />wMA tfle state for the county, or other governmental
<br />sub11iinsie), as designated by the laws of such State.
<br />in *WW. the Property subject to the hen is situated.
<br />or
<br />(8) With ox -ft. Of (lama Gaon - in the off" Teo Mill of
<br />the WWII! States district Court for the judicial datnet 111 wh:ch
<br />the property subject to hen 6 sihjed. wherever the State has
<br />'101 by lit designated Ore eft df erticn meets the reouiremer'is of
<br />subparagraph lA). a!
<br />,Cr Wit *. Recorder Of Deeds 01 The D stnci of Columba in
<br />ins Off" Ol the Retatder of Deeds of the District at Cotrmb a if
<br />ft Drogerty.SaDietf b ire I,ett is situated in trio fk,.ir,Cl of
<br />Columbia
<br />1
<br />M Sltus 01 FrWrty SAM To Uen - For purpims of
<br />paragrsphe (1) nrhd(4). pro,aty sheitde deem" to ltesituated•
<br />(A) Mal property • M the case of foal property, at ifs
<br />Physical leCAW. or
<br />(8) Personal property. - in W0 case of personal property.
<br />whether targiter oat Intarglthle, at the reaiderha of the
<br />taYOlyer at tftr 11th a Y11 Ihalla
<br />Own is filed.
<br />Far Pur#oeas o1 parawao m o), tau Cn ma of a corwstlm
<br />Of W117031110 abaft be ate Ref to be the #tea at who the
<br />prtimiRCt fxeCVtha ttt•ia o1 tw W$IrAU Is' c I- . mW ifte
<br />feeitiplar M- a tix¢ayv ththoee resldena ls without the Un%W
<br />Staffs! "boom" fee be in the District of cokmot
<br />'M Ports - Thr. tornh and content of the notla
<br />rf:1lrea to in Subsection (a) Shall be proscribed by the
<br />...
<br />4 „ a.►
<br />' te � —
<br />w ii.w ..iriwnrtYuu,dwy tnar7
<br />e'a'1sf provision of taw regarditg the form or content of a
<br />notice of lien.
<br />NOW See section M(b) for protection for
<br />certain interests even though notice of lien
<br />imposed by section 6321 Is filed with respect
<br />to:
<br />1. Socurill"
<br />2 Motor vtdiets.
<br />3. Persona) pr0(terrf ;,,Irchosed at retail
<br />a. Personal prowl -1) purchased in Casual sal
<br />5. Personal property SubOM to possessory lien
<br />a. Real property tax ale apecrat assessment liens
<br />t. Residential property subject to a mechenh: s
<br />lien for certain repairs and improvements
<br />J1. Attorney's lions
<br />9. Wain Insur&Nm contracts
<br />10. Passbook loans
<br />`0) R0114 Of NOfica. i;r;-oOses of this
<br />section -
<br />11) Ganani Rums. — Unless notice at riet:.$rp�tyd?rs
<br />the manner prasviW In paragraph (2) denng ._,not re;2'mE
<br />rattling period. such oobreCf lien shall betreatedasf ;:et= ' ft
<br />.
<br />dare on which O is filed Grs accordance with s.bseetlno Mi afw
<br />tfhserglMem of suem refaing period
<br />0 Plow For Fill". — A nchce of lien ref1w,
<br />du:atp *,he re0u,red re46ng period snail be effective only.
<br />(A) if -
<br />it) such norceoflienIsre (iwilIntndoff"inwhichtiv..
<br />Offer notice of lien was filed. and
<br />(1,) in the case of real property the•fa:, at reiihng a
<br />e-tered and recorded in an index to the Pxfe^t re0uired by
<br />subsection Ili 4), and
<br />n?i in ar.y case in which 90 days or more prior to the date
<br />of a ref I.ng of notice of lien under subparagraph fee- the
<br />Secretary received writt" Information (In the manner
<br />Praenbed In regulations Issued b) the Secretary)
<br />Concerning a change In the taxpayer's residence. If a notice
<br />of such tier is alsofl :ed Neteordanawlth Subsection in
<br />ft Stale In wbioh loth raiders Is located.
<br />of any nRs t* a1M taco ~ pedodit — M IM use
<br />coshed falling period' Mum -
<br />(A) the mhayear period ending 30 days afterffreea#iraton
<br />of a years otter the dab of the assesslMM Tq ft tax, ON
<br />(8) the one-year Period entn with the expiration Mysore
<br />affair the elms of the vowiv cqufrsd rolithl period for
<br />such notice at lien.
<br />Sec. M. Release Of Lien Or
<br />Discharge Of Property.
<br />(a) Rataaaa Of Lean. — subject to such
<br />legutatlahs a the Secretary may prescribe, the secretary shah
<br />Issue s certificate of felons of any lien Imposed with mpect to
<br />any Internal revenue tax not later ti an 30 days altar the day or
<br />which -
<br />11) Liability Satisfied or Ulenforceabie - rte Secretary
<br />finds that the liability for the &foP xttasslSW. tollWaf with a.l
<br />Interest In respect thereof. P.ab trash fW;y W..ICAd or raS
<br />Neon legally unemforceaisim or
<br />M eond Accepted •Tharszk„r)sttedtotheSecrNary and
<br />aea#ted by film a bond that Is 2dndilloned upon eta paywt of
<br />the amount assessed, together with all Intmio ?y ^sspect .
<br />thereof. WIMP, the time Proscribed by law (,Nr401hl; any
<br />extension V00 time). and that is in aCcordsnds *dh such
<br />rsguirerhents relati to to terms, conditions. and form of the tlathd
<br />and sureties thereon, as may be opecified by such regulations.
<br />Sec. 6103. Confidentiality and Dis-
<br />etasure of Returns and Return in-
<br />formation.
<br />(k) Dladmrn of frertain Returns and
<br />RMufn Infomutlon For fax Administntlon .
<br />PWPNI a. —
<br />(2? sDi'MiDs re of amount of Outstanding lien - If a notio at
<br />lien has beet. feed Pursuant TO section 64323#1. tre ar, ount of trio
<br />outstanding acaganon secured, y such lien may to d sciosed to
<br />any PVW woo furnishes eky=sry Millen endemic th1t hs
<br />has a noht in she property. wiliso to such lien at intends to
<br />obtain a right, n es:> ^)r.
<br />1'
<br />t
<br />c
<br />r'
<br />P.
<br />a,�i�
<br />'•a.� 10 0 13
<br />Z
<br />Grantor
<br />p
<br />Grant(K -
<br />S
<br />ATE OF MUM) SS �
<br />o
<br />0 C
<br />UNTY OF HALL )
<br />N
<br />0
<br />JAN 9 Pre 12 30
<br />0
<br />RAG: OF OFFi1S
<br />..
<br />l
<br />M Sltus 01 FrWrty SAM To Uen - For purpims of
<br />paragrsphe (1) nrhd(4). pro,aty sheitde deem" to ltesituated•
<br />(A) Mal property • M the case of foal property, at ifs
<br />Physical leCAW. or
<br />(8) Personal property. - in W0 case of personal property.
<br />whether targiter oat Intarglthle, at the reaiderha of the
<br />taYOlyer at tftr 11th a Y11 Ihalla
<br />Own is filed.
<br />Far Pur#oeas o1 parawao m o), tau Cn ma of a corwstlm
<br />Of W117031110 abaft be ate Ref to be the #tea at who the
<br />prtimiRCt fxeCVtha ttt•ia o1 tw W$IrAU Is' c I- . mW ifte
<br />feeitiplar M- a tix¢ayv ththoee resldena ls without the Un%W
<br />Staffs! "boom" fee be in the District of cokmot
<br />'M Ports - Thr. tornh and content of the notla
<br />rf:1lrea to in Subsection (a) Shall be proscribed by the
<br />...
<br />4 „ a.►
<br />' te � —
<br />w ii.w ..iriwnrtYuu,dwy tnar7
<br />e'a'1sf provision of taw regarditg the form or content of a
<br />notice of lien.
<br />NOW See section M(b) for protection for
<br />certain interests even though notice of lien
<br />imposed by section 6321 Is filed with respect
<br />to:
<br />1. Socurill"
<br />2 Motor vtdiets.
<br />3. Persona) pr0(terrf ;,,Irchosed at retail
<br />a. Personal prowl -1) purchased in Casual sal
<br />5. Personal property SubOM to possessory lien
<br />a. Real property tax ale apecrat assessment liens
<br />t. Residential property subject to a mechenh: s
<br />lien for certain repairs and improvements
<br />J1. Attorney's lions
<br />9. Wain Insur&Nm contracts
<br />10. Passbook loans
<br />`0) R0114 Of NOfica. i;r;-oOses of this
<br />section -
<br />11) Ganani Rums. — Unless notice at riet:.$rp�tyd?rs
<br />the manner prasviW In paragraph (2) denng ._,not re;2'mE
<br />rattling period. such oobreCf lien shall betreatedasf ;:et= ' ft
<br />.
<br />dare on which O is filed Grs accordance with s.bseetlno Mi afw
<br />tfhserglMem of suem refaing period
<br />0 Plow For Fill". — A nchce of lien ref1w,
<br />du:atp *,he re0u,red re46ng period snail be effective only.
<br />(A) if -
<br />it) such norceoflienIsre (iwilIntndoff"inwhichtiv..
<br />Offer notice of lien was filed. and
<br />(1,) in the case of real property the•fa:, at reiihng a
<br />e-tered and recorded in an index to the Pxfe^t re0uired by
<br />subsection Ili 4), and
<br />n?i in ar.y case in which 90 days or more prior to the date
<br />of a ref I.ng of notice of lien under subparagraph fee- the
<br />Secretary received writt" Information (In the manner
<br />Praenbed In regulations Issued b) the Secretary)
<br />Concerning a change In the taxpayer's residence. If a notice
<br />of such tier is alsofl :ed Neteordanawlth Subsection in
<br />ft Stale In wbioh loth raiders Is located.
<br />of any nRs t* a1M taco ~ pedodit — M IM use
<br />coshed falling period' Mum -
<br />(A) the mhayear period ending 30 days afterffreea#iraton
<br />of a years otter the dab of the assesslMM Tq ft tax, ON
<br />(8) the one-year Period entn with the expiration Mysore
<br />affair the elms of the vowiv cqufrsd rolithl period for
<br />such notice at lien.
<br />Sec. M. Release Of Lien Or
<br />Discharge Of Property.
<br />(a) Rataaaa Of Lean. — subject to such
<br />legutatlahs a the Secretary may prescribe, the secretary shah
<br />Issue s certificate of felons of any lien Imposed with mpect to
<br />any Internal revenue tax not later ti an 30 days altar the day or
<br />which -
<br />11) Liability Satisfied or Ulenforceabie - rte Secretary
<br />finds that the liability for the &foP xttasslSW. tollWaf with a.l
<br />Interest In respect thereof. P.ab trash fW;y W..ICAd or raS
<br />Neon legally unemforceaisim or
<br />M eond Accepted •Tharszk„r)sttedtotheSecrNary and
<br />aea#ted by film a bond that Is 2dndilloned upon eta paywt of
<br />the amount assessed, together with all Intmio ?y ^sspect .
<br />thereof. WIMP, the time Proscribed by law (,Nr401hl; any
<br />extension V00 time). and that is in aCcordsnds *dh such
<br />rsguirerhents relati to to terms, conditions. and form of the tlathd
<br />and sureties thereon, as may be opecified by such regulations.
<br />Sec. 6103. Confidentiality and Dis-
<br />etasure of Returns and Return in-
<br />formation.
<br />(k) Dladmrn of frertain Returns and
<br />RMufn Infomutlon For fax Administntlon .
<br />PWPNI a. —
<br />(2? sDi'MiDs re of amount of Outstanding lien - If a notio at
<br />lien has beet. feed Pursuant TO section 64323#1. tre ar, ount of trio
<br />outstanding acaganon secured, y such lien may to d sciosed to
<br />any PVW woo furnishes eky=sry Millen endemic th1t hs
<br />has a noht in she property. wiliso to such lien at intends to
<br />obtain a right, n es:> ^)r.
<br />1'
<br />t
<br />c
<br />r'
<br />P.
<br />
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