|
f
<br />s
<br />i
<br />60
<br />I
<br />A
<br />g�
<br />�carFtrPL� InNrnel Rewrtw Collie -•
<br />Sec. 63221. Lien For Taxes,;
<br />M any person ffAfi M pay ibr, lilt rrtS,ttn fz gr, rdia'" co
<br />'pay the sane arbor dtfv" seta wrUt Gnu WI% ytry m1for-
<br />at, additional ens oilift addition .la tea; see assessable penaky.
<br />IDWW teeth any Mls Cut teat' awnis in addition thm)
<br />shelf be a lien In fiver of the Lww Sul" upon ale properly
<br />and rights to p wrty, whether rail or personal, belonging
<br />tosuch person.
<br />Sec. 6322. Period Of Lien.
<br />U*u W6111 r -dint is specifically fixed by law, the lien
<br />Imposed by belli" dtf shall erne At the time the aeseteatentt
<br />is MM alit"ceabou s lentil the liability for the amount so
<br />""no (Of a Juegmwrt against the taxpayer arising out of
<br />etrelr liability) Is satisfied or becomes unenforceable by reason
<br />of Asps of time.
<br />Sec. 6323. Validity and Priority Against
<br />Certain Persons.
<br />Uen Crad11 m —The lien imposed by aecuon qtr $hAl n
<br />not be valid u against any purchaser. holder of a Security
<br />In* Mod ultile s Honor, or Judgment Ilan creditor until notice
<br />1here01 which insets the requirements of subsection (q has
<br />ban filed by the Secnary.
<br />m Place For FlOnp Nona; Form. -
<br />9) Place For filing - The mute referred to in sub.
<br />section (a) shell be filed -
<br />(A) Under stn taws
<br />(1) Real Property - in the case of real property, In one
<br />office withintneSlats (or the county, or other governmental
<br />subdivision). as designated by the laws of such State, in
<br />which rte Property subl to the lion is Situated; and
<br />(h) Personal Property - in the case of personal
<br />M". whether tangible or niangibie. in one office
<br />within the State (Or the County, or other governmental
<br />subdivislon), as designated by the laws at such State.
<br />in which the property Subject to the hen is situated:
<br />of
<br />(8) with clerk of Dntncict Cmrt - in the office of the cierk of
<br />the United States district Court for the judicial district in which
<br />the property subject to lion is situated, whenever the State has
<br />nct bylaw designated one Office which meets the requrremects of
<br />subparagraph (A). or
<br />(C) With Recorder 01 Deeds Of The District Of Columbia In
<br />trio Office Of the ROCOrder Of Deeds of the District at ColumDia. d
<br />the p :Operty suoietr U the hen is situated m tn. 0:ardT of
<br />ctlumbia
<br />t�
<br />EnwW as Doomw 141M'
<br />lZt stye of PtoJtfdr{ :��itbject To Llem - For purposes of
<br />rarag�aidntlf)trill(4J;lroj, -- ShallbedeemedLobeSituated-
<br />* IRao( Propirty +, 114 ihe cm of real property, at Ill: -
<br />physical toerd": at
<br />(e) Personal Properly, Iii file case of personal props
<br />whether "'bit or JrPlxviitfe. at the residence at ifs
<br />taxpayer at ft time the n6col of Ilen is filet.
<br />For Puf 9oeea Of paragraph to (6), the reaidena a1` or eotpor&tlon
<br />or partnership shall be deemed to be the play at tivfdcft the
<br />prtneipat executive Or" of the business le fecatad, tad M
<br />rstlW a of At taxpAyer whose ruldeittte Is without the United
<br />States shall bs deemed to be in the t>istricl of Columbia.
<br />(3) Form - The form and Content of the nodes
<br />�tiiiai iu in 7rr w* n to) � Affair to prwnM- ell, ft
<br />Secretary. Such notice SM be valid notwiMatandi g any
<br />other provision of law regarding the form or content of to
<br />notice of lien.
<br />NOW See section 6323(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. Securities
<br />2. motor vlhicies
<br />a Personal property purchased at retail
<br />A. Personal property purchased In casual sale
<br />S Personal property sublimed to possessory Tian
<br />e. Real property tax and special Assessment Dens
<br />7. Residential property subject to a mech&nic•s
<br />lien for certain repairs and improvements
<br />e. Attorney's liens
<br />9. Certain insurance contracts
<br />10. Passbook loans
<br />(g) RefIIing Of Notice. — For purposes of this
<br />section -
<br />(1) GtMfSI RUIO- — UDlsss nOtiCe of llen is r&filed in
<br />the manner prescribed In paragraph (2) during the required
<br />fouling period, such notice of Tien shall betreated as filed on the
<br />date orrwhich it is filed (in accordance with subsection (ice atior
<br />the expiration of such refihng period
<br />(2) Plea For FlIft — A notice of hen ret,lod
<br />during the required refrhng period shin be effective Only .
<br />f1) d-
<br />(:) Such notice Of lien is raided in the office in which t:w
<br />prior notice of hen was filed, and
<br />(ii)•inthe case of real property, the fact of refiling is
<br />entered and recorded in an index to The extent required by
<br />subsection (tt (e). and
<br />�Bt in any case in which 90 days or more prior to the date
<br />of a refilutg of not,_ oy linen under subparagraph (A). the
<br />IN
<br />0
<br />Soerearyr,,i hiaap wilder, htDrnrstion (In fttc mum
<br />p(Swilld' is lefil.&tlons am . by this Secretary)
<br />COrleemlrrq a,'chir,4tr i0)he ta�ipAy�s naidenec It s noUOe
<br />01 AYCh lien isafthfyed lnA tt(d ryLO with su aacti0e (i) In
<br />the Sate in will" such refl3edCFUt llYated.
<br />(3) Requlrod Rsfl * Ped6c. � la.thr't,ai;
<br />of any notice of IW% the mm -repulred niffileg h4flp3" healing.
<br />(A) the ore-ylsr period eliding JO days &tler the axpkstlon
<br />Of a years atte tle date of the aseesament of the Us. and
<br />(B) theone- yearperiodenangwlthtMex )9raeonsfeyeara
<br />after the dose of the Preceding repuiri d refilling period for
<br />such na iry a 1&.n
<br />Sec. 6325. Release Of Lien Or
<br />Discharge Of Property.
<br />(a) Rebm Of Lee. — Subject to such
<br />rs011100nl as the Secretary may preaafbe. the Secretary shall
<br />Issue a certificate of Massa of any Ilen imposed with rsspW to
<br />any Internal 1`411111110 tax not liter thin 30 days after the day or
<br />Whim -
<br />(1) Liability Satisiild of lhenforceabls - Tlig Secn4tary
<br />finds that the liability for the &mount assessed, together with apt
<br />interest In respect thariol, has bun fully eatistled or des
<br />become Woolly unworceabit. or
<br />i� londACelplrN• �henistu :antseritotSreSaerStsryuq
<br />aoceptod by him a bondthatis condift -4d upontMpoymentof
<br />the amount Anossed* together with &? Interest Ice fgar*t
<br />thcraof, within the time prescribed by law (inWei% any
<br />extension of such time), and that Is :n accordance with such
<br />requirements relating to terms• conditions, and form of the bond
<br />And SUMtles thereon, as may be smifte9 ty s::ch repuistionS.
<br />Sec. 6103. Confidentiality and Dis-
<br />closure of Returns and Return In-
<br />formation.
<br />(k) Diedoeure of Certain Retums end
<br />R(efum Information For Tax Administrotton
<br />Purposes. —
<br />(2) Disclosure 07aT_untatc.aslardi ^grin- if anotice of
<br />hen has been ti :.ecr p,rsuant to sect:- E323 !: tP0 arn0un10f tax
<br />oulstending ob:rgation secured by such I•dn maybe disclosed to
<br />any person wtio furnishes satisfactory written evidence that he
<br />has a right in the property subject to such I,en or intends to
<br />Obtain a right in s:rch property.
<br />0 .
<br />-. I
<br />89-100S82
<br />0
<br />Gran _
<br />Gratttee
<br />STAT E lyr�JJC
<br />COUNTY OF HALL )
<br />•w
<br />�
<br />`69 FrE8 6 . Anil 19
<br />rM
<br />O
<br />nr E1FEfi�s
<br />is
<br />lZt stye of PtoJtfdr{ :��itbject To Llem - For purposes of
<br />rarag�aidntlf)trill(4J;lroj, -- ShallbedeemedLobeSituated-
<br />* IRao( Propirty +, 114 ihe cm of real property, at Ill: -
<br />physical toerd": at
<br />(e) Personal Properly, Iii file case of personal props
<br />whether "'bit or JrPlxviitfe. at the residence at ifs
<br />taxpayer at ft time the n6col of Ilen is filet.
<br />For Puf 9oeea Of paragraph to (6), the reaidena a1` or eotpor&tlon
<br />or partnership shall be deemed to be the play at tivfdcft the
<br />prtneipat executive Or" of the business le fecatad, tad M
<br />rstlW a of At taxpAyer whose ruldeittte Is without the United
<br />States shall bs deemed to be in the t>istricl of Columbia.
<br />(3) Form - The form and Content of the nodes
<br />�tiiiai iu in 7rr w* n to) � Affair to prwnM- ell, ft
<br />Secretary. Such notice SM be valid notwiMatandi g any
<br />other provision of law regarding the form or content of to
<br />notice of lien.
<br />NOW See section 6323(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. Securities
<br />2. motor vlhicies
<br />a Personal property purchased at retail
<br />A. Personal property purchased In casual sale
<br />S Personal property sublimed to possessory Tian
<br />e. Real property tax and special Assessment Dens
<br />7. Residential property subject to a mech&nic•s
<br />lien for certain repairs and improvements
<br />e. Attorney's liens
<br />9. Certain insurance contracts
<br />10. Passbook loans
<br />(g) RefIIing Of Notice. — For purposes of this
<br />section -
<br />(1) GtMfSI RUIO- — UDlsss nOtiCe of llen is r&filed in
<br />the manner prescribed In paragraph (2) during the required
<br />fouling period, such notice of Tien shall betreated as filed on the
<br />date orrwhich it is filed (in accordance with subsection (ice atior
<br />the expiration of such refihng period
<br />(2) Plea For FlIft — A notice of hen ret,lod
<br />during the required refrhng period shin be effective Only .
<br />f1) d-
<br />(:) Such notice Of lien is raided in the office in which t:w
<br />prior notice of hen was filed, and
<br />(ii)•inthe case of real property, the fact of refiling is
<br />entered and recorded in an index to The extent required by
<br />subsection (tt (e). and
<br />�Bt in any case in which 90 days or more prior to the date
<br />of a refilutg of not,_ oy linen under subparagraph (A). the
<br />IN
<br />0
<br />Soerearyr,,i hiaap wilder, htDrnrstion (In fttc mum
<br />p(Swilld' is lefil.&tlons am . by this Secretary)
<br />COrleemlrrq a,'chir,4tr i0)he ta�ipAy�s naidenec It s noUOe
<br />01 AYCh lien isafthfyed lnA tt(d ryLO with su aacti0e (i) In
<br />the Sate in will" such refl3edCFUt llYated.
<br />(3) Requlrod Rsfl * Ped6c. � la.thr't,ai;
<br />of any notice of IW% the mm -repulred niffileg h4flp3" healing.
<br />(A) the ore-ylsr period eliding JO days &tler the axpkstlon
<br />Of a years atte tle date of the aseesament of the Us. and
<br />(B) theone- yearperiodenangwlthtMex )9raeonsfeyeara
<br />after the dose of the Preceding repuiri d refilling period for
<br />such na iry a 1&.n
<br />Sec. 6325. Release Of Lien Or
<br />Discharge Of Property.
<br />(a) Rebm Of Lee. — Subject to such
<br />rs011100nl as the Secretary may preaafbe. the Secretary shall
<br />Issue a certificate of Massa of any Ilen imposed with rsspW to
<br />any Internal 1`411111110 tax not liter thin 30 days after the day or
<br />Whim -
<br />(1) Liability Satisiild of lhenforceabls - Tlig Secn4tary
<br />finds that the liability for the &mount assessed, together with apt
<br />interest In respect thariol, has bun fully eatistled or des
<br />become Woolly unworceabit. or
<br />i� londACelplrN• �henistu :antseritotSreSaerStsryuq
<br />aoceptod by him a bondthatis condift -4d upontMpoymentof
<br />the amount Anossed* together with &? Interest Ice fgar*t
<br />thcraof, within the time prescribed by law (inWei% any
<br />extension of such time), and that Is :n accordance with such
<br />requirements relating to terms• conditions, and form of the bond
<br />And SUMtles thereon, as may be smifte9 ty s::ch repuistionS.
<br />Sec. 6103. Confidentiality and Dis-
<br />closure of Returns and Return In-
<br />formation.
<br />(k) Diedoeure of Certain Retums end
<br />R(efum Information For Tax Administrotton
<br />Purposes. —
<br />(2) Disclosure 07aT_untatc.aslardi ^grin- if anotice of
<br />hen has been ti :.ecr p,rsuant to sect:- E323 !: tP0 arn0un10f tax
<br />oulstending ob:rgation secured by such I•dn maybe disclosed to
<br />any person wtio furnishes satisfactory written evidence that he
<br />has a right in the property subject to such I,en or intends to
<br />Obtain a right in s:rch property.
<br />0 .
<br />-. I
<br />
|