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<br />Excerpts) From Interetal Revenue Code
<br />Sec. 6321. LienTor Twws.
<br />if any person 11*2 tv pay any tax neglects or lotus!$ to
<br />'Pay the same after Cemard. IM amount Unclud.ng any inter-
<br />est, additional amount, addition to tax, or assessable penalty,
<br />ultitrivYth any costs that may accrue in add!t i thereto)
<br />Stall to a Ian In favor of the United States u;e,- an property
<br />an4 flef.1' fb property. rrmsthar real or pt's :nil -! telohgmg
<br />10 darhdotean.
<br />Sec. 6322. Period Of Lien.
<br />Unless anther date is sotcfitaily t,xe: C >, :.w. the I.en
<br />1111001e0 fry section 6321 shalt arise N tle'. ^%c:: sr i�sssssmllnf
<br />Is Malta Arid shall continue unlit Ine h40) :t r`e amount so
<br />assessed (or a judgment against the isi:;aysr aris,ng out of
<br />such liablbryt Is eahs'ied or becomes vnentorceaWe by reason
<br />of lapse of time
<br />Sec. 6323. Validity attd Priority Against
<br />Certain Persons.
<br />(ce) Purehs es, #folders Of Security In-
<br />temis, MWale't tltor;on, And Judgment
<br />LIM CfldttOn, — �rq Ipr ,11p0se0 by Sectidnrf321 Sha'1
<br />hot be valid as against ay amcnaset, hctder of a security
<br />Interest hschanlc 'sl.enot.ofjsdgm:nt,ie ^rn3'v ;P.wno6 :e
<br />trine :! W10 metfa the reliveTenis of 51N9 :'.,tn (1) has
<br />Been 1::8: Oy me secretary
<br />(it Place For Filittgr Notice; Form.-
<br />(!, Place For F,In; Tne n0bte te"e:teC 10 in s•,r
<br />HMO 131 trial Z-I led -
<br />(A! Undtr SWIL111*3
<br />I,i pea' Property • In the case of tea o'o;etty ,r, or.•,
<br />ofllcl *.Ih n the$tale Io• the to�rair or or:er goreinmental
<br />sa9'.ins,orI as des Wei 01 the laws of sure State r..
<br />soh dh the propery 50.4'l r7 flit ren ,3 11117aled and
<br />r,l Pafsou P ^.,;can't' in the Casa of perS014:
<br />G'Oerty, wAelut la::;,,;,a ur +nlal ;it'e 0 cr:e Otte
<br />+v.'! . re State of the co_nty L- 01,10
<br />s.Piil.•.'!:on, is desl;nred by the awi 't rr ;!F stale
<br />lrtfz :a : ^e prop'- -Mv SAW 10 the 11 •s 03ttd
<br />or
<br />fel W4h C•erx Q} 9- Str.r: fi :url - In the off.ee a+ Re c'e•h c•
<br />"fie Ue'ted Stste3 ds!"r r_iul fir, me lilt 63: a•SIr:LI,r w- C^
<br />"e S•a✓t " +y su!;Wl to 'it" 5 5.1 fated wn!nele' rte Sale rat
<br />.' �r l�Yle +. ^yr dire 7f � tf1_t! whah Site's f "e,e:,.. n.rer': •;
<br />� N'•,YSe':D'.e',. :1er.5 li'rr.C�c. 1r,' . -
<br />..,� 't•ne tie!p.r!.. ,. _rrdS bf t�? U • .. ^t s +
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<br />(2) Situs Ct Pr-,,2r-•y Subject T; uen • For purposes of
<br />paragraphs It a.^44-.;raperty shall te deemed tot>•srrazc-
<br />(At Rea! Property, • In the case of real property. at d5
<br />physical location. or
<br />:Ef Personal Property • In the use of personal pro"".
<br />w'!ether tangible or Intangible, at the residence of tht
<br />taxpayer at the t nno the nobs of I en is tend.
<br />For purposes of carat, -aph (2) (91, the risidsnce of a corporatlorc
<br />or partlersh,p s'O °.y deemed to be the place at which v
<br />principal execJt)va office of the business Is loplad. aid
<br />res Cence of a taxpayer whose resideice Is without it.* United
<br />Ste: a3 sna;i be deemed 10 be m the Ols riot of Columbia
<br />21 Form • The lath and contest of the roha
<br />'tira'.lid to m s-jbsection sal s1a't be prescribed by the
<br />SrfcY :r'a'y sx. rat:ce 5 "ll be vC+d notwdhstand-ng ar.
<br />7,'.70' ;days an a, reglard.ng the farm or eontell s, t.
<br />Nate, See section 6323(b) for proatction for
<br />ce..':_: . ° °,-esu even thougli notice of lien
<br />imposed �y on 6321 is fihid wit.) respect
<br />to.
<br />I secj! ?,(m
<br />2 Moto!vari,;a
<br />3 Personal crops ly p..rcnaset a n,f ,
<br />a Peraoral property purci'ase: : <cp:J sa's
<br />5 PerSo'a• c' :peny Sdb1eC[O: !✓CV15Issory''el
<br />6 Fell b': •aai• t1A ar.1 spa, 4 1r50istrert 1•e^s
<br />i Frs Cei11U :,• ;tsar s41!'t 'Ca'recra' c s
<br />rr L9 arid$ robs rs aid -t; ; ro�•en ;s
<br />8 r:" Nan} ! ; it s
<br />;a ^li ;r ; d -ra-te torira;is ,
<br />Fes ?•.v ;ar,s
<br />Ili, Refil,?lvt Of Notice. — Fe. P.,•pose, ;r th,s
<br />.t, WOW Rule. — Un essrc., r i, , er. ;'t'•a!
<br />'°C '3 ^ ^.Cr presC!ibed in pars :ram' •'I .'. •;d "e ' ; ;�:Jd
<br />•ie '•erg gonad. s�cn coUCeof teen she -, •r. •: �>a -.+: as'. •,� •a •'e
<br />cd'? on wh,tn A st.,eC t n 7tcorda. ^.cow. :" ;.r;ut: -o „ rl,a
<br />!re tip rat:st, of S7ct iet:;Ir.3 penod
<br />r Place For Filing. — A :e ,+ r• +ao
<br />• ' ^. I'•e •e;, •C • „er :CC sna �.+ a "_. ._ _•.r
<br />a, s.Cr.ru'. tell . :trater:edr.Inec't :enwncnt ^e
<br />a ce of 1.n was t•1ea Foe
<br />' +- ire rase tt rea oio;ecr f'e face c' •r- ^� s
<br />L_
<br />Se5ad ry salved writtei information tin Ito rxr.4ir
<br />.guecnbsd in regulations Issatd by IN Sicttitry)
<br />=Mmmg a change m the taxpayers resicare, A a *n ;•:e
<br />, tiwm lien + s also Mild stttcordarcert ,thnu5nxta :R(flin ,
<br />T'11 TWS to which Such raildenq is lecated.
<br />a) Rl quimd RoUng Pedcd. -- it. list cage
<br />Of sny notice of 1:M, the tarts -regatred ref+ling panic' tto:m -
<br />(A) the one yur per :C ens :rip 3c dais aver tre ex fOratm.
<br />Of a years alter tare date or the aste3311e1t 0114 ts$. er4
<br />IA) the one-year period end+naw.inMeexP!ra 4'I6!(6f`?M
<br />after the class of the preceding required rot: rg ;an ::'te
<br />such notice of Len.
<br />Sec. 6325. kiease Of Lien Or
<br />Discharge Of Property.
<br />131 Release Of Lien. — s.tien to gain
<br />fdgul&2,o:t m the Se:retary may prer❑bs. t!,ij r . rtary shall
<br />Issues ofre !eas3ofalynonimpctr!«rft,jrpect ,
<br />any intsrrat revenue tax n;,t 11c, than 30 days a.'ter tha,xa
<br />wh:ch .
<br />(I, Wbihly Sabsl.eL ::r - inenforcest's - The Secrera:;
<br />finds trial me 1101•cy for rrt trocOt d$S0SMd. Tc2Vt!er n,ih a ,
<br />Interest m respect mercol, nos Seen !,,':j sarsr.Itd or r.es
<br />become legacy unenforceable, of
<br />r2) BondACtepled- TnerelsfdmgnedlotheSsCro :atySnd
<br />Accepted by rI m s bond that Is cendtbo ^.ed upon ire pay:r fns of
<br />the arrouat assessed +;gn'1er with all ttetest n rolMll
<br />thereof, Wilhln Me t *e n 7 ?c ^led ty '.im I nd'4:'•; a'r
<br />extens•dn of Suth tir^c . 't 11'. , ,t+
<br />rsqu :refrentd tattling totrw;f. ^:I; ^s a
<br />slid sne� es t �ereoa ai ct.:'+• teal sc .r a4•i, • rf ;,ano�s
<br />Sec. 6103. Ccn', ,' ntiali ; i +I� Dis-
<br />closure of kv� urns and G:turn in-
<br />formation.
<br />w, 01eclosure of Wahl ( v %t -ns and
<br />Return information For Ter kvn)itfl4trallon
<br />Purposes. —
<br />I en htI Ceer, f a ..,. .. ' •p'. ;.-•:••'
<br />a •s•a" •y U.', i I
<br />.. f ; Se C>c; la
<br />all, pe'SY 1 A' ?,at re
<br />has
<br />a , 1 ^.e pro eny s D;ecr I9 s::• its r,
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