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<br />E I=. inkma Revenue Coda
<br />Sec. 6321. Elea For Taxes.
<br />II any person liable fi pay any Us nsglKb or refuses to
<br />'pay iND same after demand the amount (including any rnw.
<br />set adlrlteell ataevnL addition to tax. at rise uwo W^
<br />t*PVW eerie) any c11b that May Mr.* .tn a dition th6rMe)
<br />9141,11 ;lea nNi in faw Of the Unilod Si.-M fXOn all property
<br />Arid r.V,..s to firepoll et!Mtiw real or personal. belonging
<br />fo such person.
<br />Sec. 6322. Period Of Lien.
<br />U ";ones am. tl r date is swilicauy fixed by law, the ben
<br />impeaep ly woon ILM atoll Arica At ne time the asstss"Mil
<br />is made and shall caitirh» until the liability for the amount to
<br />assate"d (or a (YOgtent a A"If the taxpayer fusing out of
<br />such Irabtlity) is absfied or tllcerea urtenforuabte by reason
<br />of 130" of tire.
<br />Sec. 6323. Validity and Priority Against
<br />Certaim Persons.
<br />:tit Ilur6ht6 $, NOMM Of in-
<br />MfMaf iMedtf WG LMno((er And Judpn)efft
<br />Lilt rM lien imposed by section 6321 sna f
<br />M M 14fia a epaulet ary purchaper, holdw of a wuri ?j
<br />etenelor: nreCNenic'f tartar. prtudgnemllen caditorunw notice
<br />thata f" W €ich mob the requirements at sollocuon (0 has
<br />Oven 91Mitt 1rj the 5ecrtbt:,s
<br />(r) PI(ffee For A is NofkO; Fortft.-
<br />(1) Mau For Fruity • TM nobct rrfsc•ed to in Sub
<br />section W Shalt be filed -
<br />(A) Under Stale Uws
<br />(+) teat Property - in the use of tear property. in one
<br />Ofice within thel State mod• Ina county. or other governmental
<br />subdivision), as dediytiM by IN laws of such Stan. in
<br />which fMpreponve&f^: is the lien Ill; situated: and
<br />(1r) personal Property • In the rase of personal
<br />prvarty. Whether taft"a ar mlazd(ca in One office
<br />Whin the State (or the ^curry, o' cleat 2overnmentat
<br />Intl dtu4ion), as des g -ml; :y rte 'Lwv of such State
<br />41 ehieh the bide.,)- s_!;jec! to the lien is snua:tj.
<br />rb
<br />iii. fNith Clerk Ci Oiiata (noun - in the cffiLa of the clerk ;t
<br />tie RnIUM Sill" disnrC7un for trip ij%W ristnct in Which
<br />Me f)(a e'y 209)e:f 110 ten is situated W%'T'Svf:r the State has
<br />^ct -verve aestgnatedone office whit• ". ma ±,s Ina reguiretreris of
<br />Siboaragrapn(At at
<br />ict WdA Flecordu 0', Peels Of the District of eo: imo"a in
<br />14 office of the llecrrdn `zrUpedsol line IliSlnctofCovno-a d
<br />I'm property suolee'> .e tie'? is situated in 1111• L..tritt o?
<br />'c"'ryra
<br />Entered as Document Nei
<br />1 O Q B 12
<br />e
<br />GtBrttbF�
<br />� 1
<br />z
<br />etai!te9
<br />1'�TaiTErlQil `'
<br />STTC rF ff ��A}
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<br />no" n
<br />Ss
<br />COUNTY OF HALL
<br />z
<br />�e
<br />C 'yi
<br />099 FED ! t AN 9 AS
<br />a
<br />now '
<br />air,: OF aFFt►s ;
<br />E I=. inkma Revenue Coda
<br />Sec. 6321. Elea For Taxes.
<br />II any person liable fi pay any Us nsglKb or refuses to
<br />'pay iND same after demand the amount (including any rnw.
<br />set adlrlteell ataevnL addition to tax. at rise uwo W^
<br />t*PVW eerie) any c11b that May Mr.* .tn a dition th6rMe)
<br />9141,11 ;lea nNi in faw Of the Unilod Si.-M fXOn all property
<br />Arid r.V,..s to firepoll et!Mtiw real or personal. belonging
<br />fo such person.
<br />Sec. 6322. Period Of Lien.
<br />U ";ones am. tl r date is swilicauy fixed by law, the ben
<br />impeaep ly woon ILM atoll Arica At ne time the asstss"Mil
<br />is made and shall caitirh» until the liability for the amount to
<br />assate"d (or a (YOgtent a A"If the taxpayer fusing out of
<br />such Irabtlity) is absfied or tllcerea urtenforuabte by reason
<br />of 130" of tire.
<br />Sec. 6323. Validity and Priority Against
<br />Certaim Persons.
<br />:tit Ilur6ht6 $, NOMM Of in-
<br />MfMaf iMedtf WG LMno((er And Judpn)efft
<br />Lilt rM lien imposed by section 6321 sna f
<br />M M 14fia a epaulet ary purchaper, holdw of a wuri ?j
<br />etenelor: nreCNenic'f tartar. prtudgnemllen caditorunw notice
<br />thata f" W €ich mob the requirements at sollocuon (0 has
<br />Oven 91Mitt 1rj the 5ecrtbt:,s
<br />(r) PI(ffee For A is NofkO; Fortft.-
<br />(1) Mau For Fruity • TM nobct rrfsc•ed to in Sub
<br />section W Shalt be filed -
<br />(A) Under Stale Uws
<br />(+) teat Property - in the use of tear property. in one
<br />Ofice within thel State mod• Ina county. or other governmental
<br />subdivision), as dediytiM by IN laws of such Stan. in
<br />which fMpreponve&f^: is the lien Ill; situated: and
<br />(1r) personal Property • In the rase of personal
<br />prvarty. Whether taft"a ar mlazd(ca in One office
<br />Whin the State (or the ^curry, o' cleat 2overnmentat
<br />Intl dtu4ion), as des g -ml; :y rte 'Lwv of such State
<br />41 ehieh the bide.,)- s_!;jec! to the lien is snua:tj.
<br />rb
<br />iii. fNith Clerk Ci Oiiata (noun - in the cffiLa of the clerk ;t
<br />tie RnIUM Sill" disnrC7un for trip ij%W ristnct in Which
<br />Me f)(a e'y 209)e:f 110 ten is situated W%'T'Svf:r the State has
<br />^ct -verve aestgnatedone office whit• ". ma ±,s Ina reguiretreris of
<br />Siboaragrapn(At at
<br />ict WdA Flecordu 0', Peels Of the District of eo: imo"a in
<br />14 office of the llecrrdn `zrUpedsol line IliSlnctofCovno-a d
<br />I'm property suolee'> .e tie'? is situated in 1111• L..tritt o?
<br />'c"'ryra
<br />Entered as Document Nei
<br />(2) Sttus 01 Vmpoq Sublect To Lien - For p..-pm of
<br />pat$gt$phs 11) and (4). property shall be dMmedt0!WS1=tsd-
<br />(A) Real Property - In the csse of real property. at no
<br />physical Wood. or
<br />(e) Personal Property - Lt stab cauce of personal property.
<br />whether tangible cr mtarvA ft the rnldm of lei
<br />tasNyerattlle lime IND ncto af'rien •f filed.
<br />For purpoeesolgarvirWh (2) (0). the ree(denfe of imp1rrUjon
<br />or partnership Owl be darned iA tee IN ptacs attWOr ttN
<br />princlpal exsw0a a Mce of fete "inyp Is Idca116. m6 ft
<br />rtsidemu of a to .c! er Wtos9 ifddxect to without file Unttq
<br />States shall be armed to a In tfau rr]ttjld of Cofumble.
<br />Ill) Form - The Pori ail: cWtint of " naft
<br />referred to in subsecbon (a) shit; b9 prescribed by the
<br />Safeary. Such r.OUce shall be vakd notwithstanding my
<br />other provision of law regarding the form or content of A
<br />notice of i:en.
<br />NOW See section 63231% far protection for
<br />certain interests even though notice of lien
<br />Imposed by section 6321 is filed With ttspect
<br />11(1:
<br />1 SecuribH
<br />2 Motor vehicles
<br />3 Personal property purchased at retail
<br />4 Personal property purchased in usual N'e
<br />ft M:"7 if' ,ony vAectod to postessory lien
<br />c rte:)t ^'r U1Ttax and $Will essatfnenf dare
<br />P.et.der'la :; Ywny SAOCt to a mechanic's
<br />1 :311 for cenam repairs 451 •rr�- fOvfinents
<br />6. Attorneys liens
<br />g Certain insurance conr`jov
<br />10 Passbookloans
<br />(gi R*flNfp Of NOtla- — For purp:vte• a: this
<br />section
<br />n) Gerterei Rule. — unless notice of ben is rallied in
<br />the manner prescribed in parag ash (2) during the required
<br />rolling period. Such notice of lien stfali be treatedashtcd on the
<br />date on eolith it is filed fin accordance W dh subsection Ili) alter
<br />the expuabcn of such rebfing period
<br />(21 Plaee For Fiift — A notice of hen retied
<br />d,mn2 le redueed ref ling perioS float. Do effective only -
<br />(A) it -
<br />(+I such notice of lien's 10jed In (fie office Ili M1t :? the
<br />prior notice at iry Was filed. aid
<br />i,n .n the case of teat proxtry the fad of rsf+,rg s
<br />entered and recorded in an index t3 the ex!cri tea :Wes oy
<br />sub,tct+On (1) (4). and , .
<br />B i in any case in whRn 9b ea t s r more pr or to the da(p • l `
<br />of a ref.I,np of no:.ce of hell onset subparapraaff (Air"
<br />.:i
<br />S>a.etary rKttyatf wittm Infotm�rt!',•s�'••'Rir fil�:tyAy
<br />,`itas'aibad lA regufabOns ISS'Jed t �)r 'rX{ . tiliw'>)!i�s�; ,'
<br />iia:gmtnp a cnanpe in the texpayer'rrtfY).av:� tf � •
<br />dr lch lien lsalso filed In acr,ordan_p tltt- =Ossctlan 1. ,
<br />feu sun In fdaeti s,ieh raslderice to ta`xit►� :-
<br />(3) Required p 1— M the asps
<br />of any noticed INS, thenrte'requtred sn1Flrlrl parlod' memo'•
<br />(A) UM GWyNr QerIOd ertdillg 30 dayftjff Q ft lopiration
<br />W IS, Yost$ elftlf the don of per asSOJIV Mt of the tax, and
<br />cif lZu ons-yur period ending with meuVratlonof6Visa
<br />Mir the close of the praced :ng required t$liiing period for
<br />such notce atlla:r.
<br />Sec. 6325. Release Of Lien Or
<br />Discharge Of Property.
<br />(a) Room Of Lift — sublect 13 such
<br />raoulation s as thoSecril may grewillef, the Secretary shall
<br />Issue scenificateof re'nss of any ilea Imposed With raspedto
<br />any murnat reverses tax not ister than 30 days after the day or
<br />which
<br />f') t-la5,lity SMS•'iad or Uhen(praabu - The Secretary
<br />find$ that 1119110$ lily for ifieAT3y t aSN7sed, together with 4-1
<br />Interest to res;W thereof, hp ben rdty eatlstied or tas
<br />bw., H **Coify riWarcfaU or
<br />fZ3 1lon0 Acoelll�- Thsn.e Clm :a'�tt'a r *.9 Seeretary and
<br />avept►d by himeai'RPn1lfaCrndi ?rSrBrL' :;DO119 psyn+ent Of
<br />the amount asmas ld'IDgloor Wi+ tfl' Minns) In relm"
<br />thirsol, wdhin the tltne praforitM: ve. I v, (Including any
<br />exlenVori of Gish time). and that .s it 8;3.;IC9np With such
<br />t$quiromsnts re'adm3 to ?elms, conddio jt ; enf form of the (land
<br />W12 ura'tis fhat$an, as may lee spscir;cd yG.th regilatlone.
<br />Sec. H903. Confidentiality and Dis-
<br />cicsun & Returns and Return In-
<br />farmaten
<br />(r! CINck*w of CaWn Rletumelfprfd
<br />O tufn. Infa mle lon For Ter AlffnInlbtnNon
<br />iii 0+ sctosureofar'! cr101outsland�cpma.•Nanobr;eof
<br />lien had been tiled pASA3110 sev;on W11; °l. th3 amount of the
<br />6_hla/'C, ^p o)l:gaton tf:.red by s,i "-" • to % bee S:losedfo
<br />4-•P c4ltan who furnishes liaasfactcry r fltif ordend that he
<br />has a npht in the prcpt"y s-lbirt to suet '.en or intends to
<br />obla.n a rionl .n siv Lt�Sr;.1y
<br />°4
<br />,s
<br />•1
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<br />d
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<br />1 O Q B 12
<br />C
<br />GtBrttbF�
<br />� 1
<br />z
<br />etai!te9
<br />1'�TaiTErlQil `'
<br />STTC rF ff ��A}
<br />t
<br />no" n
<br />Ss
<br />COUNTY OF HALL
<br />z
<br />�e
<br />C 'yi
<br />099 FED ! t AN 9 AS
<br />now '
<br />air,: OF aFFt►s ;
<br />(2) Sttus 01 Vmpoq Sublect To Lien - For p..-pm of
<br />pat$gt$phs 11) and (4). property shall be dMmedt0!WS1=tsd-
<br />(A) Real Property - In the csse of real property. at no
<br />physical Wood. or
<br />(e) Personal Property - Lt stab cauce of personal property.
<br />whether tangible cr mtarvA ft the rnldm of lei
<br />tasNyerattlle lime IND ncto af'rien •f filed.
<br />For purpoeesolgarvirWh (2) (0). the ree(denfe of imp1rrUjon
<br />or partnership Owl be darned iA tee IN ptacs attWOr ttN
<br />princlpal exsw0a a Mce of fete "inyp Is Idca116. m6 ft
<br />rtsidemu of a to .c! er Wtos9 ifddxect to without file Unttq
<br />States shall be armed to a In tfau rr]ttjld of Cofumble.
<br />Ill) Form - The Pori ail: cWtint of " naft
<br />referred to in subsecbon (a) shit; b9 prescribed by the
<br />Safeary. Such r.OUce shall be vakd notwithstanding my
<br />other provision of law regarding the form or content of A
<br />notice of i:en.
<br />NOW See section 63231% far protection for
<br />certain interests even though notice of lien
<br />Imposed by section 6321 is filed With ttspect
<br />11(1:
<br />1 SecuribH
<br />2 Motor vehicles
<br />3 Personal property purchased at retail
<br />4 Personal property purchased in usual N'e
<br />ft M:"7 if' ,ony vAectod to postessory lien
<br />c rte:)t ^'r U1Ttax and $Will essatfnenf dare
<br />P.et.der'la :; Ywny SAOCt to a mechanic's
<br />1 :311 for cenam repairs 451 •rr�- fOvfinents
<br />6. Attorneys liens
<br />g Certain insurance conr`jov
<br />10 Passbookloans
<br />(gi R*flNfp Of NOtla- — For purp:vte• a: this
<br />section
<br />n) Gerterei Rule. — unless notice of ben is rallied in
<br />the manner prescribed in parag ash (2) during the required
<br />rolling period. Such notice of lien stfali be treatedashtcd on the
<br />date on eolith it is filed fin accordance W dh subsection Ili) alter
<br />the expuabcn of such rebfing period
<br />(21 Plaee For Fiift — A notice of hen retied
<br />d,mn2 le redueed ref ling perioS float. Do effective only -
<br />(A) it -
<br />(+I such notice of lien's 10jed In (fie office Ili M1t :? the
<br />prior notice at iry Was filed. aid
<br />i,n .n the case of teat proxtry the fad of rsf+,rg s
<br />entered and recorded in an index t3 the ex!cri tea :Wes oy
<br />sub,tct+On (1) (4). and , .
<br />B i in any case in whRn 9b ea t s r more pr or to the da(p • l `
<br />of a ref.I,np of no:.ce of hell onset subparapraaff (Air"
<br />.:i
<br />S>a.etary rKttyatf wittm Infotm�rt!',•s�'••'Rir fil�:tyAy
<br />,`itas'aibad lA regufabOns ISS'Jed t �)r 'rX{ . tiliw'>)!i�s�; ,'
<br />iia:gmtnp a cnanpe in the texpayer'rrtfY).av:� tf � •
<br />dr lch lien lsalso filed In acr,ordan_p tltt- =Ossctlan 1. ,
<br />feu sun In fdaeti s,ieh raslderice to ta`xit►� :-
<br />(3) Required p 1— M the asps
<br />of any noticed INS, thenrte'requtred sn1Flrlrl parlod' memo'•
<br />(A) UM GWyNr QerIOd ertdillg 30 dayftjff Q ft lopiration
<br />W IS, Yost$ elftlf the don of per asSOJIV Mt of the tax, and
<br />cif lZu ons-yur period ending with meuVratlonof6Visa
<br />Mir the close of the praced :ng required t$liiing period for
<br />such notce atlla:r.
<br />Sec. 6325. Release Of Lien Or
<br />Discharge Of Property.
<br />(a) Room Of Lift — sublect 13 such
<br />raoulation s as thoSecril may grewillef, the Secretary shall
<br />Issue scenificateof re'nss of any ilea Imposed With raspedto
<br />any murnat reverses tax not ister than 30 days after the day or
<br />which
<br />f') t-la5,lity SMS•'iad or Uhen(praabu - The Secretary
<br />find$ that 1119110$ lily for ifieAT3y t aSN7sed, together with 4-1
<br />Interest to res;W thereof, hp ben rdty eatlstied or tas
<br />bw., H **Coify riWarcfaU or
<br />fZ3 1lon0 Acoelll�- Thsn.e Clm :a'�tt'a r *.9 Seeretary and
<br />avept►d by himeai'RPn1lfaCrndi ?rSrBrL' :;DO119 psyn+ent Of
<br />the amount asmas ld'IDgloor Wi+ tfl' Minns) In relm"
<br />thirsol, wdhin the tltne praforitM: ve. I v, (Including any
<br />exlenVori of Gish time). and that .s it 8;3.;IC9np With such
<br />t$quiromsnts re'adm3 to ?elms, conddio jt ; enf form of the (land
<br />W12 ura'tis fhat$an, as may lee spscir;cd yG.th regilatlone.
<br />Sec. H903. Confidentiality and Dis-
<br />cicsun & Returns and Return In-
<br />farmaten
<br />(r! CINck*w of CaWn Rletumelfprfd
<br />O tufn. Infa mle lon For Ter AlffnInlbtnNon
<br />iii 0+ sctosureofar'! cr101outsland�cpma.•Nanobr;eof
<br />lien had been tiled pASA3110 sev;on W11; °l. th3 amount of the
<br />6_hla/'C, ^p o)l:gaton tf:.red by s,i "-" • to % bee S:losedfo
<br />4-•P c4ltan who furnishes liaasfactcry r fltif ordend that he
<br />has a npht in the prcpt"y s-lbirt to suet '.en or intends to
<br />obla.n a rionl .n siv Lt�Sr;.1y
<br />°4
<br />,s
<br />•1
<br />t�
<br />M
<br />d
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