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<br />Excro From Internal Rerenue Code
<br />Sec. 6321. Lien For Taxes.
<br />It Inv person „able 10 paf any tax negleds t.••'eI.sas to
<br />,pay the Same ar.aT demand. the amount (nc'af • ^;, w y ,nro[-
<br />est. additiora: amaa -.t addition to tax, or asw aa'o>r TSnsity
<br />togetMr wltt• am' rss'3 that may accrue in acanmc::`1ereto)
<br />shah be a ;,a•,t r'rlver at "'it (forted States upon a,. property
<br />and rights 10 pj perry, ef!sWtW, real or personal beiona,ng
<br />to t:uch person
<br />Sec. 6322. Period Cf Lien.
<br />UnI1411, E'-Clet 0819 IS scic, icaliy fixed by raw, the l,a'r
<br />imposed by Section 6321 shall arse at the time the assess'11en1
<br />t.3 made and shall continue unto the I -ability for the amount 5,1
<br />assessed (or a judgment against the taxpayer arising oat of
<br />Such liability) is Sati$f %od or becomes unenforeaable by M35an
<br />of ISpet of lime
<br />Sec. 6323. Validity and Priority Against
<br />Certain Persons.
<br />(I) Purchmes, "More Of Security In.
<br />tomis, Mechanle s Liertore, And JudpfTrent
<br />Lien Creditor!.— The half impoced by S001011 W2! 1`11,1
<br />not be VL'f0 as against any puiclasel, h3fcef of A secuhly
<br />Intallfi.mtehand'slisnor or judgment heac *Vit;1:lert9'tatite
<br />tllelt,t wA'Oh meeta, the ratiolortants of S.iblafirn ItpBlS
<br />bees hfed by the secretary
<br />it., Pius For Filing Notice; Form.-
<br />(b Plate For Nmo • Tns notice fc ii -tiro tarn Butt
<br />section (Ai "ahA3 be idea -
<br />IA, under State Laws
<br />!It Real Property. In the we 0' rei. a•cperly .n o'r
<br />office within the Stale (or the c ),;niy. of oif :e• govammer,lal
<br />srodiv-,ion)• is des.ana!ed by fie fblvs OF such State n
<br />xm"ti the property,ublN9 tp the 1.Iq $ situmed and
<br />ii', Personal Plopery - It., the cart U persona:
<br />p!uperty. wnetner tang,b.e m ,rann;iitit 'r cr.e office
<br />o:inin the Slate (o- the C %arty. Of otfit: ;'1•[•- rn : >-1a'
<br />sabdivitioni. as der United by the 1a *s V. s,ch Slate
<br />w wh,th the pfnperty SuD;ett IV Ibr het 'S tduale;
<br />of
<br />181 W'th C'e'k Of M,9W Co,Yt • !h'.hs alfr,? 0 !I'.e e!t'k Of
<br />rreUt'lld slatesd.s'llet cool! tea, hie 104. a! C•1!+ "', n wmcn
<br />•he o'fir!,lI i.:9; "tt to'u'r 1S9i,11Pd Witnl, or ".t': I:n, ras
<br />udy' aNCe;: gnae,• Snt :'U;••1,t'fitr °tt It's ,tt :!hdaT t.r
<br />:,;pl'apla ?n'A
<br />Si W.th Rtoto!: OI >:r! 9t f fa :6.'Ltr 6t t e
<br />.'!orl,Ce O +the Re- [)"If. 51 to "'1c0: f.r
<br />V-opt!rr S.,:r 1-1 t, f•-; r ., 1"1 14 1 ;f r • ,
<br />2, Snus of r t < <yfy. Subject To Lten • For pur50189 a'
<br />pa,82,uns f') ai1(14 r operty 511,33 ce eat-,led to as situt�4-
<br />A Rat! PtOCeny - to the case of real property. jet 1,;
<br />i'BSCeaI Property • !n the CM of Ceraonal prope1
<br />[, M#,X'r eanptbx of Intanprole. of ih0 r13:dencs at t-+e
<br />;Xi-UUt- the notice of den is filed.
<br />F,'r :ill i:��xs: :r'suNayt:7h (21(81. the resldenu of a corpa�a. :J
<br />e' ^veri, :t •: rA Ct oemtd to ae the piles at which the
<br />q. f r,:4X, ex[.::'l'4;tries of no bus.nlss Is lai a!ad. and the
<br />L: a :2; -Urer *Lase fss•aV*,r S W,ihOUt the United
<br />Sa.'as sit a.; be daered Its be in the Olstn;! 01 Columbia
<br />(3; F)tm tilt form and content o! the notice
<br />rofe „61 q. •r, 6.. ,of3:n ra) srae be prescribed by the
<br />Sa` iWa'4 1;0 %:;ce Shall be valid rotw,Irslandtng Any
<br />01111er 01601), :ari 0! 'aw regarding Inns form or content of ■
<br />nouca of 'Ita
<br />Plolo: See section 6323(b) for protection for
<br />certain interests even though notice of Ilan
<br />imposed blis section 6321 is filed with respe --t
<br />to.
<br />t. se :ear :tes
<br />l 1,000' VMCA
<br />Ns•caaa; p ::e -?y purchased a.^' 6miii
<br />4 Pe'sdra. 3 "la �.y corchased .n casual sa 5
<br />S Personal s ^•:fie -y s:.b(ecma to possessory I an
<br />b Rear Crops "1 :ax and specs' AS SOSSment1010
<br />i AeS•deiiia! prOpafly s¢5)!ct to a mechanics
<br />lien for cer13 :r repa'fs anti morore'rents
<br />b Arorre /s i:ers
<br />9 certain Ins,,arce contracts
<br />10 'rassbocRtaans
<br />fq� Reflling Of Notlte. -'• for rtumoses o• :I:y
<br />1 General Rule. — tr!c :a „,'' :ofIen's :et.;n: i
<br />Ire n -a,nei ofes:f be0 n para;ra "o ._'. rip the razoiod
<br />lel -I.np pef ^a s.ct r r.• !f 0 %en sta nl• • aafed as I led Of a "n
<br />fare W, W-J" 1 . 6-:0rda ^:e Rah S.3secl V.
<br />I ^e ew,rtaLcr rt t r : Jel -Od
<br />•2i Place Fw Ff I -Ieia, — e rehce 31 '
<br />p'•, ''q Ine reCwrSC •e"t,r,y pe' aC s 'a - be cut ^hue umv .
<br />rn s,C o! to W!.en's Ia'!P 'i' "l office In wh:cr Tie
<br />s,-of n0!'tt 9f e; fills fled and
<br />1 .1 r '1t' Yr ea! e'C ?••1/ 11e faC! : 'nr t
<br />r.,!ero ^•I'- r nf;r.t" I'J” •or;: tt!telq•1'., .!.'f'r
<br />Use,Ilr r:. 1.1
<br />W•., i. y. (aiS ',r .•,n,e ✓• W t•• ^,e r'd!e
<br />:e'.1 ; e'r o ,.',ji "a'y'd " A, Vte
<br />1.�
<br />C�
<br />Sscratary raea:yad %,-i;;sr' nfdr!rat,en Cr t'ro marnaf
<br />prescribed in Ss.fd tt ifs Sscretayi
<br />concerr.;rp a enanpe in ns taspayers res :Ca+cr- � +a not:u
<br />of ouc'i Ian t.3 also I led in atcordaae w
<br />L`.e S•Oi(s'n wh1U1 St:ch rssi00n[e'a :OC2!Pi.
<br />(31 EReq'►ired RelifiO4 Ffridd.:, In the cola
<br />of any notice of ban• Ins irt-T. ` (,,r ad raftnrli p�i,bd° meal,, -
<br />(A) Ina Oha -year period a7 C -y 30 days,1'tei'.;to axolrahon
<br />at a .*a n afar the dato of Me asfass:rir,' �::.`.t's tax, and
<br />(8i a» w' n- ygafper .7dandcg Wall V'�;e:;JoVl?afsyeaa
<br />after tT ?close (it thD prece'Ing :sand for
<br />such route of list..
<br />Sec. 6325. Release Of Lien Or
<br />Discharge Oi Property.
<br />(at Relealsai 01 Lien. — to such
<br />iagulav=r; as the secretary may 01 1s:06 1,'e Secretary shall
<br />Issue a Oarn, ;,ate of release of any l ien reposed With res2oct Is
<br />a ^y —w %S raVeroll tax not a'ar than 10 days after the day or
<br />-
<br />.1...ad,lity Sily.eL 3: "JGe:1tOfCCab15 •the Secretary
<br />fonas tna: ttv !ia1omty'oi tre amount assessed, tcgethar with A I
<br />interns` •r :12;ae1 thereof, has boon tully all ailed or rds
<br />becorra'%rtt'tunentorcaabfe: of
<br />fir EoraACeepted• TnereilturNShadtotneSeerttaryand
<br />accepted by tt:m a bond that Is ccndit;Oned uporl no paymentot
<br />!re e'rounf assessed together with all ,merest, In respltl
<br />fnsisof. w-Itm the trio pros.t.be6 by fair (t 11019 any
<br />t[ltahsion of sa6h tamer aria 111at is I ae :orsaxe W,:n s,cn
<br />nqu,rementsrellLngMtaf� :5 scnp'tors a- "fcfmoftreCond
<br />aria CJreuOS thC2pn. as may be saes' +ice ^.[ s.:n regu'a•iont
<br />Sec. 6103. Confidentiality and Dis•
<br />closure of Returns and Return In-
<br />forroalior)
<br />Ix: D13closure ;t Conlin Returns and
<br />Return lnforma!i.� i7ir Tax Administration
<br />Purposes.
<br />e ^Ia5[•etstlt :�..,iir. .. ; : ?;! ..t!1!,,..•.!aft.
<br />c.TL'.ff C "•G.. ".' La;9 ,ear ..'Saar :,; r, • i ?yl,r. r.i:•irc9'. le
<br />ark ;u'r• ' rr ,c t,,rr „s ^es Sal c'a.:0', h' !I(:n t. cetca tnut re
<br />r.'s ”, - ri the p•OOetfy s,:le:t 13 sit" i t' r.r Mf-OS 10
<br />cots' 41 Unt .1 sJCr p'coe'fy
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