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<br />fate"k Fran WNW Raw ate Code
<br />Sec. 6321. lien For Taxes.
<br />If any person liable to pay any ices neglects rn, voi.tses to
<br />posy the same after demand. the smaunt (inctuditl2 uy offer-
<br />set, additional amount gallon to tax, or assassalfytpertstty,
<br />tog-m- with any costa wt mole' ucrw in adit* mires /)
<br />own be a tier In favor of i" WIN Sat" upon ail
<br />and Aphis to oraOwty, whetter real or personal:. trirurgrg
<br />tosuch perto:r_
<br />Sec. 632 i"' -W Of lien.
<br />Unless aitftf slate is specifically fixed by law, the lien
<br />imposed by isC:tn fivi shalt arise At the time IM sesetsment
<br />is made and shat Continue until Ihs liability for the amount so
<br />assessed (or L tagment against the taxpayer arising cut at.
<br />such liability, SUz3hed or becomes unenforceable by reason
<br />01iattee d! Ufr9tl.
<br />Sec. 6323. Validity and Priority Against
<br />Certain Persons.
<br />(a) Ptxoaasrrar Hamm Of Ssarrifyr In-
<br />wok ( antes Len^ And J(idSr MI
<br />Lion 041111foril. — The Ran imposed by action of shall
<br />not be valid as Agaltq) any purchaser, holder of a security
<br />Interest fttec u sl: enor ,artudomenthencreditoruntilnotice
<br />thersof which ff e" the requirements of subsection In hall
<br />Own filed by the Secretary .
<br />(o Plaes Foe FNMA Noffa; Form. -
<br />11) Piece For Filing - The notice referred to in sub.
<br />section (a) shall be tiled -
<br />(A) Under Stale Laws
<br />Of Real Property -in the cast of real property, in one
<br />office within the State (of the county. of Othtt gOVernme0lal
<br />sabdlvxSA t' s dnl9natso by the like of sut"f State. in
<br />w1141I MP fir: ,Arty subject lathe lien is e,tuated. and
<br />hl, R0.70141 Property - In the case of persolat
<br />ONW. -Y 1'(W e* t'a-o!:nr m mion,:b'e. to one office
<br />wltthr, 71T S'IZ; w !Y, C'Tfy or other 20varnrrenfal
<br />tubc.•'Uro't- as designated by the lace of such Slate
<br />in w14T 1•tf property Subte6t to the hen is situated.
<br />of
<br />(9) with Clerk Of Orslficl Carr - In the office Of the clerk of
<br />the, unwed sates district court for the ludioat district :n wh on
<br />its 0100S4y sutlect to hen m situated. whenevo! the Stalenas
<br />^:1 by law des'gnated One Office wh;th beets the tea;rrrrterts or
<br />'•1JOA1Spr4ph (At or
<br />tCi r442h Recorder Gt geed$ (ir The District of C jr, a in
<br />••+ sots: cecl�! arfreorderaftxedsarmtp�tnrrre�Cc� ._rca �f
<br />I •e
<br />0-0;6"1 :n, .ect t, toe I:en :: situated in i .,tact of
<br />_:!umb a
<br />M Silos Of Property Subject To Lion - For purposes of
<br />paragraphs (1) SAM). property mail 'redeemed to bssituated-
<br />(A) feast Property - In the use of real properlyq Af•fia
<br />physical location; or
<br />(9) Personal Property - In the rase of personAl paWly.,
<br />Ocher tangible or intangiby. at the rnidenps as, the
<br />iAxpayer at die lima the natla af'f1 e:L9ted.
<br />For purposes of paragraph (2)(6). the rUldoruofacorp watt
<br />or partntrsmp shall be deemed to to this piece at which f)rs
<br />principal executive office of the business is Noted. will Ifs
<br />residence of a taxillpe^ amass residence Is without the United
<br />States 1111111 Of detm#b IIO'A in the District 01 CbtumMs.
<br />(2) Form - lire iijTn and content of the notice
<br />refas•ed to In subsecrrcn (a) shat be prescribed by 1M
<br />Smoieisry. Such natta Shall be 171-1 n9twithetsndtng any
<br />=%r rr13v41on of law regard: -V ttrh tern+ or content of a
<br />rsrnt0 :r hen.
<br />Nofr. Ste section 6323(b) for protection for
<br />cer!aln interests even though notice of lien
<br />r.'Itip:z5!d by section 6321 is fifid with respect
<br />to:
<br />' Sacunhes
<br />2. Motor've'4'et
<br />3 Persons' 9'raVi A.rchaud at •ermi
<br />1. Ptraonal 111`17gir) purchased In eu:a ,!,a
<br />5 Nrsonal property subjected to pnmrory lion
<br />Wal property tax and Ipecltl lafetamfnt liens
<br />-�' !4sidintial property subject to a mechaeae•s
<br />hen lot NMI!) repairs and improvements
<br />6 Attorneys Irons
<br />9 Consin insurance contracts
<br />to. Passbook foLis
<br />(a) Raflllnp Of NOUN, — For purposes of this
<br />section -
<br />(u GOWSI RU4- — Un'ess notice of f.enl3 refded In
<br />the mentor prescribed to paragapn (2) during the required
<br />railing penal, such notice of hen shall be trea'edssfilal oath e
<br />date On which It is filed (n accoi difice with subsection (f)) after
<br />1M expiration Of Such rofd,ni; period
<br />(2) Pisa For Filing. — A -ot.ce of i,en rehfe0
<br />di•ma the reamfed rettl,ro plloo snap lit etlective only
<br />in) it -
<br />hl such n i,, sofa :entsrefr'edrnineothceinwhr•T,a
<br />p�tar raLte of t ea was bred and
<br />( I in the case of lea, property t "e '.act of tetti•ng
<br />tniYlxd and recorded to an index to 1!,9 tV:cn1 to " -7.red 5y
<br />bstSethen tb la,_ and
<br />•61 rnanrrase 00-11 SO OayS Or mare p't•10 t`a!nLP.
<br />Of a rehlmp of n:+!c» of hen order Subpa:ag-.;p't to i,Ajk
<br />1
<br />L
<br />`'P0 -1
<br />to 0�/
<br />0
<br />Sectrjry recelved written Information (In the maclnet
<br />prowibed in regulations Issued by Loa Secretary)
<br />conconing a char" in the taxpayer's rnld#=t, it a notice
<br />eflmh lien is also riled in Accordance withsulatecltan (1) In
<br />the Stale In which such raldwor is located.
<br />(9). Rs**W Refilling Period. -- te, tin care
<br />otarr�mt( uoflisn .tMtrrst- rpulndrettnrtppsrfmL �n�►ans•
<br />(A) the onwyear period ending $0 days ;:artfl:Irpiratlon
<br />of 6 yawn attar the dais of ilia asenamenb V".14 tax, and
<br />(6) this one-year porfio egwit11:5oxpltetlonMeyars
<br />aster the gloss of the pnceaf { required riffling period for
<br />ouch notice of lien.
<br />Sec. 6325. Release Of Uen Or
<br />Discharge Of leer. aaerty.
<br />(a) R*kuo Of Lta'a,: — sins .. ' to such
<br />regulations to the secretary wyri tfsS•bi,,.It;w:rittaysedan
<br />Issue anrtNlcateofrelssleof try lrenrmpts ,>gCarll�reL; ft, o `
<br />BAY Informs tevenus tax not la!or than 30 :al's il1Ar: nov ,I&y or
<br />which
<br />11) Liability Satisfied or Unenforceable T, jo Secretary
<br />nndA that the liability forme amount uassed, tojethewith s t
<br />Interest In respect thereof, hat been !ully Satisfied or tas
<br />become falsify urrnrorceab'e; it
<br />(2) SondAecroted- Thom totntSrcrUwryand
<br />Accepted by him a bond that Is conditioned upon the payment of
<br />the smoum seslesed, together w'th oil intfrMt In loops"
<br />thereof, within the time prescribed by taw (including any
<br />10111111011 of such Sims), And that Is in accordance with such
<br />requlremfitts rearing to terms, conditions, and form of the bond
<br />and Auretlos IMreon, as may be tpscdied by rush regulAllOn3.
<br />Sec. 5,103. Confidentiality and Dis- .
<br />closure of Returns and Return In-
<br />formation.
<br />(k) OWdmro of Cortsh Refunfa and
<br />Refum Information Fair Tax Admintafrafion
<br />pwPo6NS. —
<br />r2, 0lip .;tire of amount of outsta9: n2I en • i! a "Sim of
<br />hen has ;Mtn'.!td p�lsuanl to sW'cn 6313(11 - thesmouet df tot
<br />outstano r c w-gattch securej :vsu :n hen may to msc::sed to
<br />any Dca.r- urns furnghes saf �:a.ary wnnen ev.Ctnco Init he
<br />as aI ,,1'L, n the pOGeml nZrG! 10 such hen or Iattnds to
<br />. 1';4 S all. D,7e ^v
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