|
AM
<br />V
<br />T
<br />'3
<br />t
<br />w
<br />. = I
<br />��0\
<br />O f Q
<br />E>xarpb From interng r-ru Code.
<br />&x. 6321. Ulm, Fcr Taxes.:
<br />,f any pafsoe.- Ohir pa;4 any fix rir„t= s,nri gpI 10
<br />'Me'rlthe Same p e– :aaartd thfar yn r,J rdmd.drr c ar-
<br />xaf- adddional amrxa'addtion to tNr. ;'r-eaiat;;stOm,samtty
<br />1mma with art ids that may ac ua it a c :rx ttisrate)
<br />Stral) W a heir tir'etes of the Undo States upon 11:4 o-ocerty
<br />stal,Dhb to "Tinny, whether real or persona. bay. W-a
<br />to such parson.
<br />Sec. 6322. Period Of Lien.
<br />Unless another date Is spaeilitaffy fixed by law, the lien
<br />imposed by Section am shall ante at the Time the assessment
<br />is made and shall Contiffue lentil the liability for the amount so
<br />assessed (01 L tu4nrant against the taxpayer arising out of
<br />such liability) is s.'nislied or becomes unenforceable by reason
<br />of lapse of time.
<br />Sec. 6323. Validity and Friority Against
<br />Certain Persons.
<br />(a) Purchssde, Holden Of Secultly in-
<br />terats, Mechsnia's LW4% And Judgm fit
<br />Lien Creditors. — Tire 1.1sn implied by Section wl snail
<br />not be valid as against any purchaser, holder of a security
<br />Interest, meoeanlc S HOW of judgment Iran creditor until notice
<br />thereof Which meets the requirements of subsection (f) has
<br />been ldad by the secretary.
<br />if) Puce For Filing Notkr Fortn.-
<br />(1) Place For Filing - The iii -fie referred to in sil.
<br />section (a) shall be Bled -
<br />(A1 Urter State laws
<br />(0 Real Property -In the case ct ^ed: aroperlt . ; ;rr
<br />office within the Slate (of the calmly, L: Saner sTJVe" kit' b
<br />Subdivision), as des.3refed by the awe of tun ::,•OI't •r
<br />Which the property subject to the Imm is So Waled, are
<br />fill Personal Property • In ice GaeO Of personal
<br />pf0)Rrty, whither tangtWo or :'.tiitr,t;l0 in one office
<br />within the State for file co,r^ly, u• usher governmentat
<br />subdivision), as designated by tore taws of Su ".j Stale
<br />in which the property subject to the lien is tr:uatYd.
<br />or
<br />(8) With Clerk of District Court - In the Office of of
<br />the United States district court for fhetue'Val district m Wnich
<br />the property subject to !:en .s satiated »henfaer me State has
<br />', atby law de srgreed one 01- tewhYtr"ers the ref. rtTerisof"
<br />s,bparag%ri list pr
<br />''I W. th RerarQft 01 DAIMS Of tee Or r. at Of
<br />- ^e all ceofthe Pe, older o f Deeds offoeDofr.tfof o,J'!J-3 If
<br />"a rWarty sj%W N I"! i e^ •S sir,rale-i in Ir- 6. fr:ct of
<br />;' a
<br />a
<br />SAW
<br />k
<br />d
<br />_r
<br />as Dimment N46. -
<br />89-1131020
<br />Grantor
<br />STATF
<br />Grantee �-^
<br />Ccuv'r'r (T HALL SS
<br />is
<br />089 HAR 2 AN 10 13
<br />?N, _JtOts`9'Ftcat!u $u01ect To Lien - For purposes of
<br />ponce t o s' °a creel .✓111',1 shalt be deemed to be situated
<br />(A) Aiali Frtperyi – i-r.r rase of real property, at its
<br />Physical location: c- -.
<br />1� Pssonai Property -1n the case of personal property,
<br />wae?nr fangrble or mtang,bIt at the residence of the
<br />11111wfer at the time the notice of lien is hurt.
<br />For purposes of paragraph (T) (81. She residence efecorporation
<br />Or pMr-ership shall be deemed to be the place at which the
<br />princrpal executive ofnee Of the business Is located, and the
<br />residence of a taxpayer whose ruAence is without the UnW
<br />States shall bal deemed to be in the District of Columbia.
<br />(3) Form - The farm and content at the notice
<br />referred to in su5seetiOn (a) that! De prescribed by the
<br />Secretary Sueh notice shall be valid notwithstanding any
<br />Other pfOYrsrOn of law tegard:ng tha form or content of a
<br />notice of lien.
<br />NOW See Sedan C&Nab) for protection for
<br />certain interestq cvryT though nDtice .Of •Ilan
<br />imposed by section 6321 is filed w)ih. ('aspect
<br />to:
<br />I Securities
<br />2 Motor vern"s
<br />3 Personal prepery purchased at retail
<br />1. Personal property PurOhased in usual Sale
<br />5. oe'sonat property sueJected to possessory lien
<br />B �"t'.(;3'Operfy lax and Special assessment liens
<br />7 11,9W sstial property suD)eei to a mechanic s
<br />r -r Sir Ceffa.n re,�.L�1 and trprovements
<br />e >'= :rreyf I :ere
<br />Cxi -ain insurance C9r1r&ctg
<br />.• r<st.:dode loans
<br />ig) Refiling Of Notice. -- FL' a:rc ises of th:S
<br />Section -
<br />(Tr General Buie. — Un:ess nonce ornemisrehfeiin
<br />I111) marine+ proscnb:d ,) paragrapn (21 d/crp the reQuaed
<br />refrbr; period. Sect, rohce oll1.1 shall a tip
<br />; f red On
<br />date x• K•ir.ch.t rsnied Ln accordantewan s;xi�ron!4' after
<br />the erp-rabcn of such refitrrig perroi
<br />(21 Piste For Filing. — 4 r:..,..! ,f r;e, rattled
<br />C:rrnp the relmred rtfu.n� ptrco S`a r ber,'•Y;;It!9 omy -
<br />tni .i .
<br />hl SJLbroh: etr� 'n11�1•Jedro1S4;Krer.wmtra, +,
<br />pabr nCtite of I en was 1,x0. and
<br />if in the case of teal pro�er!y l a'.r`. i .4fihrg ,;
<br />e^tt:ec 81.1 re:ereed to a+ •nter t9 IN Sherri • aatd ty
<br />s.bsetb5n 14 ter and
<br />.r.r.n any[wy_.n Nr : :_`+i(•.' -ill', pr 'np'eard ir.1 ^P ril'ti ..
<br />Lf a re'.i_ -0 pr r,ol!te of'e^ ,.r:e: s•�.aa'aF•aan ia'. tai
<br />Or DcFnR
<br />C
<br />M
<br />2
<br />Secretary TzaTed wRt1t :7. ;Mrmation (In the manner
<br />prescribed it., feSa :aSC . wai d by the Secretary)
<br />Concerning a Mange in I1Tr •sh Jv-s residence• it a notice
<br />of such non ttelsd ftibA i. im4irdanlb with subsection to in
<br />the Sta'.e In fit`. -,e WdhIYjdemnt h .lX8led.
<br />(3) ROWfal:' htsf116ttg period. t!v caSrc
<br />Clarity notice cf (WF, t, a trrm `regWrad refihng perod' 1TX.:ns•-
<br />(A) 1h9 oriel- yrarporldd ending 30 days after the expiration
<br />of 6 years &list the dab of no;Msument of the tax, and
<br />(8) the ons- y7arpetlod ending �iLb the expiration otSyears
<br />after the cease of the preceding rapulrsd Wiling period for
<br />such rabce of Ilan.
<br />Sec. 6325. Release Of Lien Or
<br />Disciiiv;e Of Property.
<br />(a) R4WW Of Lien. — Sub)act t0 Such
<br />regulations as tiro secretary na�t;tiff.=Jbe. thesecietary than
<br />Issue a tiff llwt, of mlease of airy 361'Mposed With respect to
<br />any rmbrnal raerstuetil.: 001 rater than 30 days after the day or
<br />wh!th -
<br />(1) L.11511iy 51111[1111 Or Utfr.toiceaols - Tns Secretary
<br />Ora that '.fi Ifab'ityit,r ihebarrwii SSsted, together with a I
<br />ir6tiest In,rraptct there'd, hs, Dien ''u -:y e3115fled of tai
<br />WGUMI e0a111' J"111101030,e or
<br />(Z! 8�n9.� ;�ytfd- itereist,rnunea�utn ;Sacra :aryend
<br />a::sptttt flf h •ts A 1:13nd that's condiuoneo JOor• the payment of
<br />ihs amount 6;:assfd, logell'er wah all inPo'eat In resyl:'1
<br />thereof, wdn.n the time prescribed by lair nrdud.ng any
<br />extension of such timi end that IS ! 3ccor:ance Nlth s:ch
<br />requirements relating to telmt. c9r.Shcoa3. and torn of the bond
<br />and suretiesthereon. as may b! !titc'1:oC dy such re,^ulatlore
<br />Sec. 6103 Ccrf� Ytii.;,ri;a.'ity art,- Dis-
<br />closure of PeNri,5 aid Return In-
<br />formation.,
<br />(MI Disclosure of Certain Refurns and
<br />Return Infari'matlon For Tax Adminlstest ?on
<br />Purposes..,-
<br />1 21
<br />hen hasblenf • :47p.'S�a�i :)S :'f't„a2o', •,U.,'1;Ii ^!
<br />cutsiav� :ob•,arLrsec.'c!Lyr...�
<br />any Cerson woo turn 's• ^ee Sa: t-a:'crt h - - °Cr r, .f F °a that fie
<br />hog a right in the property s.tlect to Sect ea It ?dS to
<br />01[3•11 a r lint .h such Cr;te'tr
<br />I
<br />•. r
<br />�r
<br />
|