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<br />Secretary
<br />ry rE53,t »b o'- t.`if.'J`rmdir00 (in the msnnfr
<br />1 •y '� t
<br />Proscribed
<br />oncer, ah, -A': ?'o" Issnd by t "e Secretary)
<br />g ' - 'Ca m the taxpayer's i evesn It
<br />(e) Personal Property tl o :aa W1P.R nstprppey,
<br />whethtr tang,bfo or nar.�lj :f s "M'a
<br />:e. Rot :ca
<br />of such 1,04 r aYr•&fed In 8— orda:rre wdh subsect:n 11) it,
<br />the Slats rapli ;rauchresceacerslocated.
<br />C � y
<br />(3) Required Refiung �r+�+; a — In the
<br />:ratidr.
<br />or partnersn p shalt be dennrrS !: ne t sc socy at am:th • ,
<br />, cuss
<br />fury notice of lien, tee term ^re:, r:s':at:lmp pgnc:' (reins
<br />princlpat axecutIV@ office or-ev wsmess Is'Cwvd, and Ina
<br />fA) the pas year period endir -.3 ; •Cays after its explrati :1
<br />fesidnee of a taxpayer whcse ; ":Cerce s r !:A7rA the untttft
<br />of f1 years after the date at t.".1 ess35sment of tho tax, aM
<br />SlatHehalbednmedtoC40n .;Vo,3tncto,cotumbla.
<br />(e) thsd"e•yaarperlcdeno ,w:71;;• xprra!IQnof6yea,a
<br />N,
<br />after the cicse of the prececlr.; Mal eL:!np p Ned fcr
<br />sJ :D notl :e 0f ::en
<br />srali De presented by the
<br />Secreta: y Such nobs a sVbi. tie vallo notwithstanding any
<br />'See.
<br />zt:, . .
<br />632$. Release Of Lien t)
<br />s
<br />Excerpts ltm Intemai Revenue Code
<br />Sec. 6321. Lien For Taaz;,
<br />If any person Nubia to pay any '2y neglects or ref„ ses to
<br />'Pay the Sams She derand the amo,rnt I,ncfud:ng any inter•
<br />#St. addltrona: arroart. Addition to tau, of assessable penalty
<br />together with any. =3 that may artful in addarcn ?unto)
<br />shalf be a lien 111w 4f of the United States upon art ;:3perty
<br />and rights to QfdpiAy. wlhettw real of pers3nal. belong:na
<br />to such person -
<br />SeC, 6322. Period Of U611
<br />Unless another data Is SpeaLCally fixed by 'as• U:e Ilfn
<br />1111""d by eicUff =I shall arise at the lime the aSL aT..enl
<br />is movarflr:Yill gcmmue until the liability for the affwvt to
<br />uvaw -- Or a j:pytpanl against the taxpay07 arising out of
<br />S'LO' va;tir:,, c , sahShed Or becomes unenforceable b) reason
<br />of 4M of ?,Ae,
<br />Sec. 6323 -Va idityandPriorityAgaimi -i
<br />Certain Persons.
<br />(a) Purohee`,, Holders Of Security in-
<br />terests, liteche We UWW% And Judgment
<br />Llen Creditor. — The lien Imposed by section e32t Shall
<br />not be valid 13 112MRS1 any purthaset. holder at a Fa"ti),fy
<br />InUrNt.mecnin's'r :,efcf oryuCpmanthencred :toruau' ^I�sce
<br />thereof which rlSwD .fra requ:tements of Subsection Ifr ryas
<br />been tiled by the sec'7tl:y
<br />to Pleh For Filing Notke; Form. —
<br />(1f Plate F1' ;-:no - the notice *Cfef -,eota - _5.
<br />section (a) Sha.t:l 1;fjo
<br />(A) Wet SIrYaY4 r5
<br />L) Real Qrc erty. fn the case of real p'Lpsnv •n bee
<br />office -Mr, tne state for the county ot other gorernrr.ntr
<br />SJUIOSron). as dftgnated by Mt laws of Sc :h Stale, tr
<br />wRloh the property 83%em to Me , ac .} ,:tualM. and
<br />hq Personal nrowty . it f•t, case of pry? it,
<br />property shelitr tangltjle 0' s.-;,ry: :;e. in one
<br />wdhm the Sfaf) .,v ;re ;,r Omer g4rerwreva•
<br />Subdu,sw). as :es-gnatec by '.'ih r1W3 of s_cn State
<br />'n whth the 9topertf sdbielr TA 'stn rs sojaled
<br />Ot '
<br />?I w I ". C,e1K of o:sr'ct cost. In tnt :r,l •e of the c errr or
<br />P -0;fn,tedS fah` S?::•clMirforfheljd[a.r,•s!'•C' A&tt'
<br />r "e proretty Su0-,'T' S Lend St.lated wr }n!J :.
<br />Lt bylawdeS g,;:e,o•le Lit ce41 -hma.,.,
<br />Y
<br />�oGa•ap•d3''•A' o -
<br />_' rvr•` °eco'ce'Jr OfeaS G•'•e p.s•r •1 .'..,, +
<br />^e
<br />Off ceof ne RetorceroEbeedsoftheD "wt dre,,•: 3 r
<br />e O'C�t'If s� :._..' 1, I'• r e'+ i S- f,a!! "_ rr fro 'r .r r. L.
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<br />i 'r'ttfire d trl5 Doctur -nt Iti
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<br />°: 89-6 1 1218
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<br />is + }17tP.flEdi r...�.�.
<br />STAVE (";- UBRA RA)
<br />)F HALL
<br />MEMO ' 'a3 H�EI I0 AM 9 38.
<br />V
<br />(2) Sltus Of Propet• Isar - For purposes of
<br />Qaragraphs(1)and{a).prop9 ,stiaiiYOdbmeClobssduated-
<br />Secretary
<br />ry rE53,t »b o'- t.`if.'J`rmdir00 (in the msnnfr
<br />(Af Feat Property - 'n I" qg• iris ( aaefty, at ice
<br />physical lis"hon: or
<br />Proscribed
<br />oncer, ah, -A': ?'o" Issnd by t "e Secretary)
<br />g ' - 'Ca m the taxpayer's i evesn It
<br />(e) Personal Property tl o :aa W1P.R nstprppey,
<br />whethtr tang,bfo or nar.�lj :f s "M'a
<br />:e. Rot :ca
<br />of such 1,04 r aYr•&fed In 8— orda:rre wdh subsect:n 11) it,
<br />the Slats rapli ;rauchresceacerslocated.
<br />.�adinea of IM
<br />lax2rier at tee time ttw cCUS�!, =r s i;eld.
<br />Forpurposesofparagrap- kZ,%�r r. e. :acts ^sd'acorp
<br />(3) Required Refiung �r+�+; a — In the
<br />:ratidr.
<br />or partnersn p shalt be dennrrS !: ne t sc socy at am:th • ,
<br />, cuss
<br />fury notice of lien, tee term ^re:, r:s':at:lmp pgnc:' (reins
<br />princlpat axecutIV@ office or-ev wsmess Is'Cwvd, and Ina
<br />fA) the pas year period endir -.3 ; •Cays after its explrati :1
<br />fesidnee of a taxpayer whcse ; ":Cerce s r !:A7rA the untttft
<br />of f1 years after the date at t.".1 ess35sment of tho tax, aM
<br />SlatHehalbednmedtoC40n .;Vo,3tncto,cotumbla.
<br />(e) thsd"e•yaarperlcdeno ,w:71;;• xprra!IQnof6yea,a
<br />(3) Form - The fors 7, Id content of (rte posit»
<br />ta!erted to n SubstC:•c' t'.
<br />after the cicse of the prececlr.; Mal eL:!np p Ned fcr
<br />sJ :D notl :e 0f ::en
<br />srali De presented by the
<br />Secreta: y Such nobs a sVbi. tie vallo notwithstanding any
<br />'See.
<br />othH p►or:sron of law reyu of, the form of content bf a
<br />632$. Release Of Lien t)
<br />notlelot Ltn
<br />NOW See section 6123(b) for protection for
<br />certain interests e'.- Though notice of lien
<br />imposed by section, fi,,: is filed with respect
<br />to:
<br />I Secar Les
<br />2 Motor reh.ctes
<br />3 Personal rroperty p,c;rased at rata.+
<br />4 Persona; rrowr, ru'1'ased In casJai sa'e
<br />5 Persona, rrpJtrj :I ;nnpedfo possessory
<br />e Real P(Ocerty!3c uTY,:,etUl assessment nea5
<br />7 Res,eent.al ;roper, gJ5lect fo a ecrar c s
<br />en 191 certain repass led IfUrNeTents
<br />e 4M; :n3i 3I:e 5
<br />5 :C'a.n: ^3„ tj-ce contracts
<br />t0 Passort ;a-s
<br />c• Refillny Of tf+;ifce. — F,r purpOSes Of In'$
<br />sect ca -
<br />"i Genval Rule. — Ur'ess nbL :a of an • r 1'
<br />the Mrw: wescr.0ed 4 ee ed r
<br />ca'a�ra;� 121 C,•.rq !rte requ ref.
<br />retr :,rip!' +Od Surh cr,!I'e 0' •tnsranbe iredlSd aSfrl },t Onire
<br />daleenpn,Cn:t sf.'2Q h� CCO :CdnCew•IhS,QStL' :hli.taflSl
<br />ire lap tuner of s. :n •er ,,;a�ca
<br />(z Mace For Filing. A
<br />v - e;.'CC ref. - -r/ per:Od S'n- be E +IlUrre Oh t
<br />Al :r.
<br />I•; s,: ?r�r.; nc',. enrsre'�.ed :ntre0•rce•rwncpt•r
<br />b• or rot ce at 'e,. was f ed aa_^
<br />.. ./• t.'e Cate �t fed pr4.e.T/ ire,. +....
<br />.,.. yam: ...
<br />A ra;. tea,. •iL 'a.. .
<br />E' a R!•,.rq ,d .. ;t . r ` sae a1'.
<br />.' s.- :S•ay'.ly Mt. the
<br />is
<br />Discharge Of Propertyr
<br />(a) Release Of Lien. — S,;iect Ir, such
<br />regulaticnS as the Stcrefary tray ;: a :cn.`,e. Ira Secretary shalt
<br />it"ll a cerbfl; ate Of reletSe 4! ar y!glj Ir•;C3Cd WA fC " >y3ct to
<br />Wcy elferna! reeer,s ter c,f .a•u tra• X eay3 after It} day or
<br />-
<br />(t; Uebvtf SahftlC c• U,On';•Cnn010 ilia S3"varf
<br />hndstnatlre':t0•'. +)tc•1 *e a�c�tta!srs- cr.►CStnf+ w.ha'
<br />Interest :a respoct irereLr hr `ntr f,' 1 Sr.' tt !'1 4 ,.I
<br />_become legal;/ u• }f.f; erec'? 0
<br />(1) eon,artpltd rra :of'_ :rsrecicuo5cro•a•yand
<br />r' .:opted by C,r•, a 90r.7 r±at . s rnn7 ; ; -or n1.^ it o payneh:
<br />I.0 ZlR•3u" t1Ze1114, t',�q!•gr nt•. a� �fryft5l H ridWCt
<br />ltvwnl. w.,11 I.. "a 1. 1?e p }!Cr'70C Nt 'art 1. •r,! d •1rf qn/
<br />sxttnstcq :f s„ r. V'r },. arC I, it 11 3W,4d14e
<br />,egwrenea.S tl�pr .jl4'< :m9.[L',; : :;a3.nrr,l: m0llfpre)'.0
<br />erdl,'Pl : }s I "e'S5' ai "•.ly :e SSntd7(: 0'11.;'• tt� 'a+ y�g
<br />5nc. 6103. Confidentiallty and Dis-
<br />closure of Returns and fteturi in-
<br />formation.
<br />lY/ Oisclotcrre of Cerin;n Reiurncand
<br />(tetum Information For TeA Admi1141ration
<br />Purposes. —
<br />,1, b S(i i Lte •:•Jru..n ;' C.,, III,,; ,y -
<br />.rr.ls bntnt eC•LS S:Jf'19 `,Eli 4• {, _, ,.• ,., �.. .
<br />Uf i..: r lit•' M) +. S,'Se -, R-
<br />a'! De'tcn w -a tf" 3r }S W :1rtr;7ri A. : t^ a, "ce that he
<br />°a5 2 r.�,. r Wit_.' I. ' , l':(• �. t.. .,t' "CS r7
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