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<br />I OF EBRA )SS'
<br />QTY OF HM
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<br />e off-ce of the Rectorely Ot Cted3 2? ft.e D.q?r .!? of C"•nt' 3 If cr a WiLng of r.-ijefe (J :tso iu•ae,
<br />1,:e PI.Pe"1111 114=1 L Ili 1!1 '; SJARII if, It. '. I, " Of
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<br />ff
<br />r OF [)FEn'q
<br />Ewe7M From Inkirrid R ;*_ -
<br />m Cr P oipq• SWict To Von - For purposes of
<br />..'sicrowi "':6vat written information (in the Mavili►
<br />$hill b9doemeeltobstitualod.
<br />151111,1111 by that SKrBtIIY)
<br />See. 63-21. List! For Taxe..
<br />(A) Rul',Prillertlif - in tRe. case of ram$ pro". a its
<br />chs" in ", tsvp"eii r-
<br />If any person Ilay.4 is pay any tax neglects or rafusn:fo
<br />physical fecation; or
<br />(a) Personal Property - In the CM of personal Iwo".
<br />Is also filed in Accordance with tubeeictim M In
<br />-pay ft UMV After amanci. the amount (Including any inter-
<br />whether tangible or intangible• at the residence of the
<br />111. gddl;onal ArMuril, addition to tax, or assessable penalry
<br />taxpayer aline firm the noijee of lien is filed.
<br />(3) RoqWmd Refift Palo& — in the can
<br />tageftr WIM Any costs that may awn In addition thereto)
<br />For lkirposm 0102112raph M (0). ft residemof leallivation
<br />Of Any notice oftkMfttKm -r*qu!rld fatiling p4nodineans-
<br />111181 bat a It" h ft* Of ft United States upon all pro"
<br />Of loArtildrill;P shall be 611111111111C tai'llall the placal at Which ft
<br />(A) the one -yul period ending 30 days after the eallfration
<br />And ry" to "W.,P, varflotheir rag) or personal. belonging
<br />Principal execulliff office at frel'lMifess Is IMM- WA thee
<br />of 6 years after ft dater of III of the.u.
<br />(lea M=me # And
<br />to sum person.
<br />residence of a taxpayer whtwne1afnics 11 without the kWW
<br />'.'JtF' the one-year period dridin;*1
<br />Set- 6322. Period Of Lien,
<br />I ...'
<br />M Form '- The far:ti- zre. content of -"w 17c�*
<br />.:", : VfI► the close of Ins lirrAiding raillingWadtitir
<br />Waffled to If" 6411MV ca) SIMI be pres--tw L"'f the
<br />cocoa
<br />Ut'las another date is swMicei3y, fixed by law. the Ilan
<br />IT.'VM by section 01 shm Sase; at the tiff4 the asmsmont
<br />Secretary. S60 Mica' snail Ix valid nolw •azy.
<br />Sisc. '. W.�5_ ftease, Of Lien: Gr
<br />Is MOO Lid shelf canna will Inie liaiiii,ty for the amount So
<br />other prov;sion of law regaria-1-Ij the fo= a:-=( pit. zi- a
<br />notice of line-
<br />Discharge Of Property.
<br />Ismuld (Of • Itaftmilat agast the taxpayer erisir4 061 of
<br />(t► Rebm Of Lien. — suwt to such
<br />suich liability) is satisfied or litcornes unerforcubte by ireasony
<br />of lapse of firm.
<br />Note. See section 6323(b) for protection for
<br />regulations as the Secretary may prescribe. the Secretary shall
<br />Certain interests even though notice of lion
<br />Issue a certificate Of release of any Ilan Ifr;O16J with fisswitif
<br />Sec. 6323. Validity and Priority Against
<br />imposed by section 6321 Is filed with respect
<br />any Internal revenue tax riot later than 3) jays after the dalit of
<br />Certain Persons-
<br />to:
<br />which.
<br />(1) Liability Sal,sf,ed or Unfirifreitablis - Tre -Sittrailair,
<br />(a) Purdmaes, Homm of socuft iia.
<br />I Securities
<br />I * �Tlds that the liability for Ing artotnt Aszs,.ad, 1cwhity, ifith & i
<br />M1012111 IF UNW1111, AM JudG110114%
<br />2 molar we"'c"s
<br />.,!itysrest in respect ttersof, his Dion 0713fild or Ns
<br />1130040M.— Imposed by section GXI snal:
<br />3 Personal properly; at retail
<br />4 9*:T-".;ra1,eny if4r.'Taud In casual sa:,s
<br />te-vit.0 legally unenforceable. 0
<br />� 1:) Bond Accaptil - 7hereiSfumisho- -.L"Alt . ItWK;,if vid
<br />Plot 00 Wld is 22031 Arly C;rchaw, ft:�Itr of a swolry
<br />5 7.7"'Orty SuDiftled to possessarr !�'Ar
<br />4_1=11 by Milly a tere that is corditlural
<br />un fit t
<br />rr, (25
<br />6. tax Andspitclal assessment 1'4'1L
<br />!!�s firtinAlT I'vivitIm". to"ettler with all 'yr3aA
<br />,
<br />IIVTW which motto IPA vy'vW01111017"., I.Vt:%Man �l
<br />7. Residential property Subject to a MIChartic's
<br />prelcrited t-1 itilir 'rclultri; jtlL�.
<br />beer—Algid zy the secre;vj-
<br />lion for certain repairsa V improvements
<br />-My"S'an of such time), and mat is If.' ;1 .Ylil' stch
<br />8 Attorneys lions
<br />alJ4f6rMoftl,9bOfd
<br />w, Flim For Filing Notice, FaM.
<br />9 Certain insurance contracts
<br />and Lrailles thereon as 'nay of, sps,,I!!d by such te2ulitions
<br />lln Place For Filing - The notice vi��-rj to l. iAt'
<br />10 Pasibookloans
<br />Sec. 6103. Confidentiality an(Ms-
<br />sp.lZUR "a) shall be V06 -
<br />0-1.' under State LAwIs
<br />(g) Refulng Of Notice, — For pirposes of this
<br />closure of Returns and Re*6,�m In—
<br />(I) Real ProMrq • 1i the cass of real drop". 'lie
<br />formation.
<br />office 1011111111.1114 5110 (0 the county. opoffergovern1141M
<br />(f, Gonieral Rule. —0;Ims notice of lien is refiled in
<br />fh; 1011,16dolUre Of Certililn RefUrliswid'
<br />Subdivision), as cr.(V&x#d by the laws cf such State
<br />which theproperty suoWl to tl�.g lien is situated; am
<br />the manner Prescribed 11) P841dgllri (2) oiling the required
<br />P*um Information For Tax Admir.WriViam
<br />r.9 Personal Pro,-efly - In Me rase of personal
<br />refiling period. such notice of l.en Shall be treated as 1.10 on the
<br />date on wh-ch if is filed (in accotdvce w-th after
<br />Purposes. —
<br />property, Wheth8f tangible Of intangible. in one office
<br />I expraticnotsuchrtmin;9trice
<br />he
<br />WIM!yy the State (a• IN cot;ntji. or offer Sofernmenfai
<br />SUM1419101) as desigraltill by IhS laws of Such State
<br />2; Piece For Filing. — . ... I.
<br />121 0'�C':'ulf tit ;kvt
<br />it) 011.1ch Me property sniect to Ire lien IS S'luated
<br />(f.ring i,,e Irequired refa.ng
<br />lag been f -.-I o.,s,ar:!c_ Grz3, It "a a e
<br />C.
<br />Or
<br />let it
<br />,-
<br />of 5,:" - "'3y: E., SC Gsec to
<br />(B) With Clerk Of Orltriel rAil • in the off,te of tie clerk of
<br />0 such not :e of lien it in which the
<br />,',a United Staff$ distil't country itif lud,cial dilifict'n wt'ch
<br />prior race 0'!Idn was f.."ed. wx
<br />has a tjg,,.t in the Wiceny s.,tlect to list. ; en or jil.ends lo
<br />Ind Property subject to lien issitialtil wrigneve, the Slate alas
<br />1") 1, Itei case of real DIDNirtv. 1�e 'pea 0 it, lIng Is
<br />Millaw deslwtetforis eff *0 st-ch fretts of
<br />enlietedarie imtr!o;ria1 to
<br />siboaralra;nIA) Or
<br />sumeEvon sit M and
<br />'Ci W-11i Recorder 01 Deeds D? Itly D:slf,,l 61 Co'un't j In
<br />... r, an/ calem which, %) liaIll or late pf'v tp t1ceatif
<br />e off-ce of the Rectorely Ot Cted3 2? ft.e D.q?r .!? of C"•nt' 3 If cr a WiLng of r.-ijefe (J :tso iu•ae,
<br />1,:e PI.Pe"1111 114=1 L Ili 1!1 '; SJARII if, It. '. I, " Of
<br />.-'Jrr.bla
<br />. rat
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