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<br />&arptn From tntitmtd Re nmwCodt
<br />Sec. 6321. Lien For Taxes.
<br />If any person liable to pay any tart neglects or refwsfis to
<br />'DAY inn same AN- dilms"t. en, amount ',nvuding any infer.
<br />tit additional 94101JIn1. AQQr as CC tag, or assessable penally
<br />tagathrr.11 any costs that ma) accrue .n addition the -etc)
<br />shaff 'Jo a ;C� m favor of the United) States upon all property
<br />and rZIZ tD property, wnethr'r real Or persona!, troung)ng
<br />tosuc, poison
<br />Sec. 6322. Period Of Lien.
<br />f rdFrs3 a ?Other date is specifically fixed by taw, the fiem
<br />tm9033e:y section 6e^ci Snarl sass at the ,me Ingalsessmtm
<br />is mad'; arp Shan conaue until Ins, liability for the 811111101 80
<br />assesud lot a Judgment 4,73•rsl file taxpayer ahsinp out or
<br />swcfl liability) 13 SAtisfiei ar!y7pmeS unenforceable by reason
<br />of lapse of time
<br />Sec. 5323. Validity and Priority Against
<br />Certain Persons.
<br />(a) Purehnees, Motors Of Sefwrtty in.
<br />tercets,, Moehonk's 1U.11wlre, And Judgment
<br />Len Cfeditors. — t e ct: mcoaeo bisection 8321 ins,
<br />not N valid as agalml ant, t"tsise" ••7 r,!' at a eecue!ty
<br />intlr/st,mechanieSfienor 0,- uf2ren,iti ;1yd °a JnL!roUce
<br />ther/ot vin,ch meets "0'4C,.rd(t,7h; %. 9r•7;d :! -Dn it) nail
<br />been filed by the Secre ary
<br />if) Place For Fillfq Wilke; Form. —
<br />,1f Piece For F.:,.; —,to notice re?c-red to ,n sub•
<br />section (a, small be filed •
<br />(A) under State Laws
<br />(,) Real Property • I ^'rr :3se of rea! p,cDtrty •n ore
<br />office within the State l0• Y,e x, :mty of other gorarn,,,ellai
<br />Sobdwd•on) as des p %:1.15 "'f the falls of silt" Stale in
<br />w hicnlhe property 34 !_11`.-- ' "!aoen'sSQuated and
<br />by Personal Prone .'r in ins, :as•. rt p!rsh ^a'
<br />property. whether gng,b� v : ^ ;ar!s r. cr:2 othee
<br />wdh;n the State (0r I.e ahr•, •.: : /•s., �, c+., r•e,ra.
<br />S3t1,i Y,S GnI. as des( C" f. "!I Ins, a *0`_ +. !,,:❑ Sndte
<br />n wrl'O' the p'acertr S!'_e +_G: to the hen is s tua'ec
<br />r,,
<br />101 W,In Clerk Of District Gown • In the office of the cte'x or
<br />fro un,ttd Slates district court for me r -lira district 1, wh,ch
<br />^e DrODerty s.0 ;et110 Ian,S Sd•:dlea wh!nerer the State roc
<br />tbr, art +tDra•e )J etft to! Nt ^r..,t••..r
<br />%vd•a r •; •A, 0•
<br />:• flrrRe- orc.,,n j;r.an ;4•^. r); ^t.ri, ,
<br />• r ,
<br />• P OV•^e 0f, ^e pewee, , of Deea50f f•. D t'nr, 0
<br />r "e 01:.70 r!r t ., • Sr, .� ,.. „d'C; r J., , ' t.'
<br />J� 7 a
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<br />(2) Snug Of Property Sub)edt To lie+ • For pa-;nnm d,
<br />paraprapns Ifi and f1 r, props -•fy Shan be Ceemed to be s�tc;�".•�-
<br />(A) Real Property • In the cast 0 real property, at its
<br />phys-c /l location, or
<br />(81 Pr'Sanai Property - In the «Mm zf personal property,
<br />whether taap,bie or intang)bie t0: r:v reSums, of the
<br />laxpayer ar th,t mothe nonce of lien is filed.
<br />For purposs /of Ca >anpn 12)19). the ns dente of s ccrpat8ltcn
<br />or partnership steal sa deginsa to be IM platy at wh ch the
<br />pnnc'pal egscut+ve office at the business Is touted. Ard ft,$
<br />res.dence Of a taxpayer wnoss res.dence is wnnowt Ina Uni!ed
<br />States Shad be desned to be in the District of co;utnbla.
<br />(31 Form . ite form and content of the nonce
<br />Warred Ili ,n subsection tae shall be p'escribed by (rig
<br />Secretary Sock nObca shalt be valid notwdhttan ;: , apt
<br />other prau:5.on of !aiv iejafl•oi; ins form Or content of a
<br />notice of hen
<br />NOW See section 6323(b) for protection for
<br />certain Interests, even though notice of lien
<br />if~posed by sa::tion 6321 is filed with respect
<br />to:
<br />f SecwrR,es
<br />2 w3tor'rahec0s
<br />3 Pe'sona! property pL;rc' ,Lased 2i r:s•'
<br />4 Personal prop!- rrD.:rcmase_1 r:dsuA ;Sale
<br />5 Pe—sand, preDe f r s A ;O!ted t, p'sscSuq:fl.
<br />B ReA' Va;a ^) tan alit sosc'a' asstssr,ar.: fns
<br />7 Rea c!'; a' D'Of ti'•y 5,)�,Jc! -4 a •recr fp1,'S
<br />�•nlores ^anrOpa.Sar.t, ; :r a -ants .
<br />E Attorney 3 i.tlS
<br />5 cellar
<br />ID Pas ;SC. �(w� .
<br />'gi Refli;n Of, Notice. — rD' ,,•can; �f tr„
<br />s,tt:0r .
<br />Ge erly ;'I�ul @. --'J 'c! ....:u• i is, . i i,11 r
<br />the ,•tame, Does,_, W.a ., Dur yi •'f 1'e Y.al'31
<br />fe''i n� 0!nrd S,Cn rn pr.a, :..•,t. , r' Cd'C7+l; ,f : !.t :'
<br />Cate UPan -:•..! s. er,,. tic: 3) .cry.! sms :'•_:,, „ -r
<br />ire expraQA0.sucnrr.. 1,7 Gtr'
<br />ar Place For Filing. — •,:,,,•. ,,, . , .. ,.' .,,.
<br />f!,Or;J nhe race a.:!d rr!.'••p pent ^stn -w•r "eft .P O'• x
<br />A, r.
<br />f•i s :rr.rou :eo';caisref :- tic. +;�eothce,Awmcntre
<br />gnat rot ^e o! I'p was Lied a �0
<br />. .. '!O :A<t 0! rea• D,U,er1Y l ^P fail ,,, r ^.,.., d .c
<br />pct• _ .'P•. ....r'' o. .. .
<br />d C' � n .
<br />'v ;,• c✓,,e W,-¢n W!,! c •.7d'dD'nv'- A. v.c
<br />L
<br />'Sl.'�etary roce;ved written tntarmaf," (in the nl3nre►
<br />�rrcrib!d !n regulatiors IS30d or trs Secretary)
<br />G7.T.fltrlYlg a cnanpe m ill/ taxplr'er i reslCercr, d a rtofia
<br />C{ fi:xfl lien is alga fifed N acCardanCO i� h !I:rb'Sec1f 0n (f) In
<br />tho State in which such residence is IPCx_;eG .
<br />(3) Required Ref ug Far;od. — to ills, case
<br />of tiny na11a o1 IiK the tier wsc ; :irtr :: it' °a; penoc" means
<br />(A) Ins, ona_yeu period rxrr; 3G : ;- r`ta,7ths explfaii9n
<br />of d years aner the date of lr.e asses tax, and
<br />(e) It'll yearperfod8m dl'!g with lt!53I;.:atlonof8years
<br />attir the vose at the precedmp rgj,rad refining periodic(
<br />9u:4 nallce at :ion.
<br />Sec. 6325. ReleaSIR G( Lien Or
<br />Discharge Of Property.
<br />W Re14M Of Len. -- :ade.a to swch
<br />regula! I"f F:^, Ins Secrotxy'Pay Vasicrit4 rSr ;rr:iotary shall
<br />Issue 36niateofro'eaicolant !n9'noa_ c.ntnrespectto
<br />any intsmat reYenus tilix r.tt uer tnan;o days a @er Me day or
<br />which .
<br />(11 Liability Satisfied or Unenfcrcea5, • ing Secretary
<br />finds that the liability farina timounlSS$oSj, It'lltler with &I
<br />Interest in respect ihereDf, has Dean fu'r 11,011181 or rd,
<br />t:ecome legsily unenforcesbig: or
<br />(2, Bond Accepted •Trere,sfutnisrooto the Sscro,,S• yard
<br />ecceptedby him A bond that is ccmdiir,naq upon Ire payment c!
<br />the tiro :rt assessed 10ge1hEr with a-, nicest !n
<br />tn31031 *.thin the hrre D•escabed by !aw h'y
<br />nres *••• of Sien timer a'+. ^. tr.at .s n ac :r' ; , :.. :'. • c_,.,
<br />rit9J.1111"nrs relating MUMS Scrd -1-01t a••c .:)' "7 " "a Wit
<br />aro4.:rel!esthereon a9 may b!SDC :f :!; Gy S; -'ej,!a6ens
<br />Sec. 6103. Confidcntialily and Dis-
<br />closure of Returns and Return In-
<br />formation.
<br />litaclosure of Ccridln Returrisand
<br />Rel.,�" information For Tax AdrMolstration
<br />Purposes. —
<br />Gt". .,','. i , ., r .. Ci f
<br />ear .e! -.r iE; p_'S ,it'll ^.,r �,• }'.•i i 'q .,'t"t'•P
<br />}'.it,•: •. 'dx Dd'r,•, Sr!'.' eC C -,iris , ,•xf l.: S[ .;C: t:
<br />as y ;d' 1St .M9;, f,'n'S yes! ar!'d "10' y d•r rir+ •, .•..6 "d . ^
<br />lira a ngrd in tre ctone•tr s '1:f rn S•:1 •.en w • !f 1 d s to
<br />01a n a r.v-t.r s,th ;rope ty
<br />IN1
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<br />as Qocunrortt No
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<br />f H-Arl 13 Mit 9 4'
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<br />i
<br />,•
<br />(2) Snug Of Property Sub)edt To lie+ • For pa-;nnm d,
<br />paraprapns Ifi and f1 r, props -•fy Shan be Ceemed to be s�tc;�".•�-
<br />(A) Real Property • In the cast 0 real property, at its
<br />phys-c /l location, or
<br />(81 Pr'Sanai Property - In the «Mm zf personal property,
<br />whether taap,bie or intang)bie t0: r:v reSums, of the
<br />laxpayer ar th,t mothe nonce of lien is filed.
<br />For purposs /of Ca >anpn 12)19). the ns dente of s ccrpat8ltcn
<br />or partnership steal sa deginsa to be IM platy at wh ch the
<br />pnnc'pal egscut+ve office at the business Is touted. Ard ft,$
<br />res.dence Of a taxpayer wnoss res.dence is wnnowt Ina Uni!ed
<br />States Shad be desned to be in the District of co;utnbla.
<br />(31 Form . ite form and content of the nonce
<br />Warred Ili ,n subsection tae shall be p'escribed by (rig
<br />Secretary Sock nObca shalt be valid notwdhttan ;: , apt
<br />other prau:5.on of !aiv iejafl•oi; ins form Or content of a
<br />notice of hen
<br />NOW See section 6323(b) for protection for
<br />certain Interests, even though notice of lien
<br />if~posed by sa::tion 6321 is filed with respect
<br />to:
<br />f SecwrR,es
<br />2 w3tor'rahec0s
<br />3 Pe'sona! property pL;rc' ,Lased 2i r:s•'
<br />4 Personal prop!- rrD.:rcmase_1 r:dsuA ;Sale
<br />5 Pe—sand, preDe f r s A ;O!ted t, p'sscSuq:fl.
<br />B ReA' Va;a ^) tan alit sosc'a' asstssr,ar.: fns
<br />7 Rea c!'; a' D'Of ti'•y 5,)�,Jc! -4 a •recr fp1,'S
<br />�•nlores ^anrOpa.Sar.t, ; :r a -ants .
<br />E Attorney 3 i.tlS
<br />5 cellar
<br />ID Pas ;SC. �(w� .
<br />'gi Refli;n Of, Notice. — rD' ,,•can; �f tr„
<br />s,tt:0r .
<br />Ge erly ;'I�ul @. --'J 'c! ....:u• i is, . i i,11 r
<br />the ,•tame, Does,_, W.a ., Dur yi •'f 1'e Y.al'31
<br />fe''i n� 0!nrd S,Cn rn pr.a, :..•,t. , r' Cd'C7+l; ,f : !.t :'
<br />Cate UPan -:•..! s. er,,. tic: 3) .cry.! sms :'•_:,, „ -r
<br />ire expraQA0.sucnrr.. 1,7 Gtr'
<br />ar Place For Filing. — •,:,,,•. ,,, . , .. ,.' .,,.
<br />f!,Or;J nhe race a.:!d rr!.'••p pent ^stn -w•r "eft .P O'• x
<br />A, r.
<br />f•i s :rr.rou :eo';caisref :- tic. +;�eothce,Awmcntre
<br />gnat rot ^e o! I'p was Lied a �0
<br />. .. '!O :A<t 0! rea• D,U,er1Y l ^P fail ,,, r ^.,.., d .c
<br />pct• _ .'P•. ....r'' o. .. .
<br />d C' � n .
<br />'v ;,• c✓,,e W,-¢n W!,! c •.7d'dD'nv'- A. v.c
<br />L
<br />'Sl.'�etary roce;ved written tntarmaf," (in the nl3nre►
<br />�rrcrib!d !n regulatiors IS30d or trs Secretary)
<br />G7.T.fltrlYlg a cnanpe m ill/ taxplr'er i reslCercr, d a rtofia
<br />C{ fi:xfl lien is alga fifed N acCardanCO i� h !I:rb'Sec1f 0n (f) In
<br />tho State in which such residence is IPCx_;eG .
<br />(3) Required Ref ug Far;od. — to ills, case
<br />of tiny na11a o1 IiK the tier wsc ; :irtr :: it' °a; penoc" means
<br />(A) Ins, ona_yeu period rxrr; 3G : ;- r`ta,7ths explfaii9n
<br />of d years aner the date of lr.e asses tax, and
<br />(e) It'll yearperfod8m dl'!g with lt!53I;.:atlonof8years
<br />attir the vose at the precedmp rgj,rad refining periodic(
<br />9u:4 nallce at :ion.
<br />Sec. 6325. ReleaSIR G( Lien Or
<br />Discharge Of Property.
<br />W Re14M Of Len. -- :ade.a to swch
<br />regula! I"f F:^, Ins Secrotxy'Pay Vasicrit4 rSr ;rr:iotary shall
<br />Issue 36niateofro'eaicolant !n9'noa_ c.ntnrespectto
<br />any intsmat reYenus tilix r.tt uer tnan;o days a @er Me day or
<br />which .
<br />(11 Liability Satisfied or Unenfcrcea5, • ing Secretary
<br />finds that the liability farina timounlSS$oSj, It'lltler with &I
<br />Interest in respect ihereDf, has Dean fu'r 11,011181 or rd,
<br />t:ecome legsily unenforcesbig: or
<br />(2, Bond Accepted •Trere,sfutnisrooto the Sscro,,S• yard
<br />ecceptedby him A bond that is ccmdiir,naq upon Ire payment c!
<br />the tiro :rt assessed 10ge1hEr with a-, nicest !n
<br />tn31031 *.thin the hrre D•escabed by !aw h'y
<br />nres *••• of Sien timer a'+. ^. tr.at .s n ac :r' ; , :.. :'. • c_,.,
<br />rit9J.1111"nrs relating MUMS Scrd -1-01t a••c .:)' "7 " "a Wit
<br />aro4.:rel!esthereon a9 may b!SDC :f :!; Gy S; -'ej,!a6ens
<br />Sec. 6103. Confidcntialily and Dis-
<br />closure of Returns and Return In-
<br />formation.
<br />litaclosure of Ccridln Returrisand
<br />Rel.,�" information For Tax AdrMolstration
<br />Purposes. —
<br />Gt". .,','. i , ., r .. Ci f
<br />ear .e! -.r iE; p_'S ,it'll ^.,r �,• }'.•i i 'q .,'t"t'•P
<br />}'.it,•: •. 'dx Dd'r,•, Sr!'.' eC C -,iris , ,•xf l.: S[ .;C: t:
<br />as y ;d' 1St .M9;, f,'n'S yes! ar!'d "10' y d•r rir+ •, .•..6 "d . ^
<br />lira a ngrd in tre ctone•tr s '1:f rn S•:1 •.en w • !f 1 d s to
<br />01a n a r.v-t.r s,th ;rope ty
<br />IN1
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