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<br />i From Internal Revenue Code
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<br />Sec. 6321. Lien For Taxes.
<br />It any perscs riv] a to pay any tax noects or reuses is
<br />-pay the gfnt e!' Cemand. the amount (including any inats
<br />at additional antcort.limton to tax. or assusab(s pana•'ty
<br />together eirtth any Coss !tat may ACC s in 241SUi theretol
<br />spa!' Ix a w In favor 61 tans united Swwes U.-On all property
<br />Wt rtV- to pro". *%M rfAt or persona!, belarging
<br />to st=Xrson.
<br />Sec. 6322. Pericd Of Lien.
<br />Unless another date is 6"Cift:alty fixed by lace, the Iron
<br />imposed by section 6321 shall arts$ at the tree the asSessmtnt
<br />13 made and shall Continue until 11:9 ham f ri !J1119 amOur.t $0
<br />assessed (or • judgment against the tar„a,lar an'sing out of
<br />such liability) is satisfied or becomes calla :,a7 :e by reasde
<br />of lapse of time.
<br />Sec.6323. Validity and Priority Aga:':`
<br />Certaf —. I:wsc -s'
<br />(a) PurdoWsr Holders 0' $V.-J!y
<br />tensbe Mechanic's Llenorsr 1E idi C.*r!lel;f,
<br />Lien CrIN01a.— The lion imposed Dy tr 1:or1125sea :.
<br />not be valid as against any purchaser, roils :• a security
<br />Irtuul, meehanle "fhenor.orJudgment0anry11uru :ntitnobes
<br />thereof which mots the rfpuitlmtnts o' !.oU =Ill If) has
<br />been filed by the Secretary.
<br />(f) Pius For Filing Notke; Form. —
<br />(t) Place For Ping • Tne nonce Werre7 to in s:•:•
<br />oce:Or (a) shall be f -:ed -
<br />!At understate laws
<br />III Alai Property • In ih! Case Ct re3 property - m cee
<br />ofue within tae state (or tre co. +y c•o:•,tt governmer.;a;
<br />su5drvs'on), asdtst(;nt!ed Dv Ir.! 'zss of such stoic ,-
<br />wh;hl.4CrnpenySUbjett!dL'8' -1 >sitivied and
<br />or) Personal Property - it ,he case of pelsoval
<br />orpoerty. whiliMr tang.^,]* or in :arw9u. ci ore oftce
<br />the State to, the cealy o: Other go+ernmental
<br />suWivision) as des•tir itil by the :pas of such State
<br />in Which the p•o;+tny U'lect in the '.ten .s s'lualed
<br />or
<br />(e) WdhClerk of orstlict C0,17 • Ica tht off,te of the e!en dl
<br />11e Un.tee slates d sv.tt Cliff to, rte tv ^,'rat distrat .r wr• t^
<br />r ^e oropeny s,o;ect to lien s s t. +d M enere+e• tre Stale N.
<br />- tbyla«rCergnareconealtx «r err7e•Sr "ere:.'C '••Il,'
<br />,,boayaa•aph'A, o
<br />C, At lr Retoreer G• Oe!CSOf're 0 -.0 •16•
<br />• "� 0 +!'C!' Ohio REt ;rt!e• 0' OeedS oil" r).: rr.ri of
<br />..,� t'7 ✓!'Iy S.. C:G.r 1. 1•.• t :!� .1 ,1•�,r ;rP ,� ! *,. !, Ir t+ u'
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<br />i�mer!es# E•c-
<br />STATE OF NEBRAS A) c
<br />COUNTY )F HALL 0) S•+
<br />(2) Sion of Prc;erty Subject To Lien • For purposes 01
<br />paragraphs (t) and ai. property shall be deemed to ba situated -
<br />(A) Real property - to the case of real property. at its
<br />physical tocaticn; or
<br />(91 Persaral Property • In the use of personal property,
<br />whelMr taigitle or rota. grole, at tot residence of the
<br />taxpayer at tae time the notice of lien r1 flied.
<br />For purposes of pangrap 1(2) (e). fhe nsldtnce of acorpoatlon
<br />or partnersfiq $hall be domed to be led place at which ft
<br />prieetpaf exemlive office of the business Is located, and the
<br />residence at a taxpayer whole residence is without the United
<br />States shall be domed to to in the ormlet of Columbia.
<br />(3) Form • The form and content of It's notice
<br />referred to in subsection (a) SRif! be proscrlbed BY ant
<br />Secretary Such notice shall be valid ndMltflstfnding any
<br />other provision of !a'e regarding the form or content of e
<br />notice often.
<br />Note. See Section 6323(b) for protection for
<br />Sartain interests even ttlzugh notice of lien
<br />Tr��sed by section 63E' '.s filed with respect
<br />T�
<br />2 Motor 731 iclas
<br />3 Personal property purcrc;s¢ zy '111211
<br />4 Personal property purcht;eC. " ;, casual sale
<br />5 9ersonat oropeny subjected to possessory lien
<br />e Peal property tax and special Assessment l:er,
<br />J Residential property sabjeet to a mechanic s
<br />a^ rot certain repairs aid Improvements
<br />P Ar3fWsliens
<br />Ceram insurance contraclS
<br />N-,Jboox loan;
<br />.+ F(flfiiilt+a Of N011Ce. — For flifil e: a rh•3
<br />secat :•
<br />I!, raw. A Rule. — umess nct•ce or Tier „s';: !e9 't
<br />tre man:rer prescribed in pa ?a "'.,l 01 d: ^ ^9 1`e 'e,v ls.'
<br />per'cd sick r.o!.,e o' tae ` : >' a + be yea ;ed as f -aC on tae
<br />ca•tonwt,el• deli edt ,natcoraancew,ths�osecr]:1�1. after
<br />Ira exp.rat: ;r ^t such refi':119 period
<br />12. Piece For Filing. — A r,t :e o: .en r 011d
<br />n . ^g ire rn,�. 'tj te',' ng period Via" oee+fett A eriy .
<br />'A. d
<br />1.1 s,.h n ;1 :L0 of: to,s yet edm ate ol!.so .- a,r Ch ate
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<br />or rot ce of i e, «aS 1.'e. ", acC
<br />' ".e case or red' p'o:erlr :'e +acts :e' , s
<br />• "fail d']'C' "tiC a• .!f '_ t" _ sv•ce 2:
<br />t, -,Srit.Cr , • .4. a'
<br />• .r s-+ cd;e - «^ en.94 da :� a - mr.,i•i�• to 1?+! cafe
<br />,far. •.1,ir',• rips :er..: :, ;FrS.tr.a :a ^ +�Ep!•'A: i'.e .
<br />'1 ', A" 10 09
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<br />Secretary reaived written Information (in the m2,,1,w
<br />proscribed in regufat:ons Issued by Its SeCre:Ary)
<br />concerning a change In the taxpayers raslatree, if a rot!
<br />at such lien is also f .led In &verdante with to W e itCn (f) (n
<br />the State in wtuchsuch resieence is located.
<br />(3) Required Refilling PerW- — to ate case
<br />of any notice of lien. the form "rettuired refuing ptrlod- MIMI$ •
<br />(A) the one-year period ending 30 stays attar the fxglraticn
<br />of 6 years attar the date of the assessment of VA tax, and
<br />(6) the one-lair period ending with INexp, attoroteysa•s
<br />after the close of the preceding rep's:rad refil?rg ptrlod tot
<br />such notice of Iran.
<br />Sec. 6325. Release Of Lien Or
<br />Discharge Of Property.
<br />(a) Release Of Lion. — s�tject to such
<br />regulations as the Secretary may prescnDe, the Secretary 013.1
<br />Issue a certificate of release of any lien Imposed with respect to
<br />any Internal revenue tax rot later than 30 days after the Cay Of
<br />which -
<br />(p Llabhrry SaLsf.ed or Unenfort7llbfe • The SecrrZ,
<br />findsthatthe liability fat tie arrountassea.ed. to ;ettlr w3h a.:
<br />Interest In respect thsr!cf, has clan V4 101111$12 or td,
<br />become legally urenforcaable: or
<br />(2) Bond Accepted. There is hrrNsnld Mill secralwy aril
<br />eccNtad by nim a bond that is conC,l 12!,%1 .. +sr the payYento!
<br />the amount assessed• to -"19ar w:!?! n. f 7t"est ,r '03W.
<br />thereof. witmn Ve gc9: prt3tr i! :la ;ircvj1.rJ orb
<br />extension or sick I mg, u'R •' a•. S S v ,rt•.",dree W.$ S lit
<br />re0u :rementsre'a?r•p ";;na• *s.c ;rd': • ; a :�'o•rdrt�s.n•it
<br />aid suretles 1"11311 a; ray be sole !:: / s,ch re1','a*1o'+
<br />8eu, 6103. Confidentialit and Dis-
<br />c,osure of Returns and Return in•
<br />formation
<br />""I flisclos(ae' of Cer'r.311) Returs'is and
<br />14ft.3m Information For Tex Adminlsta2v
<br />Purposes. —
<br />ln has ,eenI. :IC O -'S .d' :.ip fW3
<br />o.,tstard,ngaa.9 >.cr �cr ,.:r•,,,r, i ar : ^:,e e,c:.:a
<br />any persdr wrp +- •s; ^!5 sa! s'eci:' i rr.d:!r• a+ Gen;$ Pd "e
<br />h. 5 a right ,r • ,e'tV S.nIO:.t tt s:;t' , G� :,' . ^'.n�S 19
<br />.tell
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