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<br />Sec. 021. Lien For Taxes,
<br />It any W►eon liable t0 pay any tax neglects or rel;,es to.
<br />tap; the time a1fH demand, the ir7unt oncludinp any r, ter.
<br />etc. addrlibhal amount, addition to tax, Cr assessable Patty r.
<br />tooa . eetth any casts that may am u• in addition t!�iti
<br />than ig ti Ito In viva Of tM United Vzlys upon all prow),
<br />seem per o DroputY, soh"* rear c7 personal, be myv
<br />to atlth person.
<br />Sec - 6322, Period Of Lien.
<br />Uni ",&MIWF date is epeediutly flxad by law, the Pilo
<br />imdoeed'tt/ sectim e321 shall arise at the time the atsettmma
<br />is made affil shalt continue until the liability for the art's t so
<br />aeseend (or a )pdgmeni against tiro taxpayer arlrnj, = ct
<br />such "Swity) Is satisfied or becomes unenforceable by reason
<br />at fapsa of thrice.
<br />8eo. 6323. Validity and Pri,G* Against
<br />Certain Persons.
<br />(a) Dumb es, NOMM Qtr sic" in.
<br />�e MfahMWI Llellv4 4 (f11)d d
<br />Lean CmmI0nL — The Nn Imp:strS t3 aeetlone321 aLa11
<br />not be MM as against any Purchase.., PC.Cnr of a security
<br />inllfaat, nleehanic's honor, Of Judgifem be; ri,ditor urti) r,c,q
<br />thereof "'Ch meats the rKuiramenls Of subsection (1J tys
<br />been f) ;edibyifie Stctrcery
<br />rn PIWO FOr Filing Notko. Form. —
<br />(1)) aece For Filmg • Tne nonce referred to ro su}
<br />When (a) P.111 be tiled
<br />(A) Uhltr Slate laws
<br />(g, Rem Property • in the case of real property, r, t,l
<br />olt:evnthm the VAN (Of Mecounty or othergovernmerial
<br />su4E1611 ;1)), as dislirated by the laws Of such State. in
<br />Which ctrl property SoNect to the I en is SeJated. and
<br />111))Ntsonal pro ;erty - In he ,ase of r
<br />pro Gerry, whsthsr tah;ib:e or ,n:i:,.r17f•. in one olt u t
<br />wlt',n'tta state C. P. rerun! /. Of •-!tier govern meal
<br />s6miliwri)• as Gti:;ll0ed by the 'awl Of Such State.
<br />In Mtia :b the ;rowty subject to V%e lien is Situated =
<br />Cr
<br />(el WaKfirh of orstriet Court • I., inn Cn)rx Of the Clerk of
<br />ire Ur,zsd States diSthCf court for the J:drGBf C SPIN m wptzh
<br />t *.e preplrfe'SL "teei to I'tn's srt,A10 who- O., ire St3•e ^ae
<br />' lbylgwddli�raftC one rKee wh inr'CeIS
<br />lei bid /,�ltoretr Of Nee; `R it! O.St•.,r,
<br />Y e Orrce of rrq RtCC!di f of Otetls r,1 (r a U.: r,,,y ca r C7 a'^ r a d
<br />ump;ett,',StC;1tr t, ire I! ^. ; Si .i9•t7 m ^. 6 it L1 C1
<br />a
<br />€+Ntere� as Dioct:mei�t �e;e `
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<br />ALL ) SS
<br />I COMITY CF HALL'
<br />Sale
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<br />0 sltes 01 ""c9artY SAW To lien • For purposes or
<br />paragraphs (1)a.'x1(f }, Property shall bed"I edtobesituated
<br />(A) Rea) Ptopl - In the case of rest property, at its
<br />Physical (OWIOM or
<br />B) Fauna} Vreperiy . in the use of persoey
<br />✓k"rr ta:,glble or intangible at roe res:0erlce of
<br />tower at ttte b.�+e me notice cf bee is filed.
<br />For purposesefparagrepN (2) (s). theresldericeof a corporation
<br />or partMrthip vial, be deemed to be the place at which the
<br />Principal exectlsve office of the business is located, and the
<br />resfdenu of a taxpayer whose residence is without the United
<br />States shall be Owned to be in tit District of Columbia.
<br />(3) Form , The form and content of the notice
<br />referred to In subsection la) shall be prescribed by Ina
<br />Secretary Such notice Shall be valid notwithstanding any
<br />other provision Of law regarding the form or content of a
<br />notice tf lien.
<br />Noi+e: gee SIXtion 6323(b) for protection for
<br />certai;l irtere3ts even though notice of Iten
<br />imposed by ssction 6321 is filed witn respect
<br />to:
<br />1 Secur:t.es
<br />2. Motor vlhlctes
<br />3. Persccat pfdporty: raa"a at retail
<br />4 perswalprcel• -e ;u-s•ZRd in casualila.e
<br />S PtrfOra1 p 7yA,t r4rr}y to possessory flier,
<br />6. Plat prOpar "'' a Y: r {R, ^. �r assessment bens
<br />f Pew, rUOr .e i9 !tI to a meenanicli
<br />Soo ttrttrta.^ see. rr-: mprovements
<br />8 /rattYS I:�rs
<br />g (L'f,n•",,sarance contracts
<br />t6 (zn: :8loans
<br />rg) Re11"Ag Of NOUN. — For purposes of this
<br />section
<br />(11 General Rute. — Unless ro:ice of Iran is rafted In
<br />the manner ;,ascribed .n paragraph (2) during the recurfed
<br />ahbng per,cd, such notice Or Len snap beffeated as filed on the
<br />date on which It's tiled Pin actord3nee WithSubsett+9n (1)) after
<br />he eSp,rafitn of Such ref,! rng
<br />121 PIACO For sil n
<br />IfT
<br />:•,a roan,,,_... -� ti rsrce o1 I:en ref::.0
<br />7 r. r•.•,:. �, t. g ;h3" lie e'tecr:ve only
<br />•:'1 su.: nncoorman 'sres�ed,�treotr :ce.nwhichm
<br />"J60 ct lien was 1•,ed and e
<br />en :[red a ..17 ycase Of Pea! PfOoe'ty It'! 13ct 0 :et.':r; fs
<br />S.ciccfr n
<br />re o, s• fj rl e dace
<br />;.t a !r,llrsq Or rvice C' a, „ Cu s.,pa•a ;taps .Ap the
<br />L
<br />Secretary nllfvad iS to Informatics (in the matot
<br />preatrbe„ in reputations Issued by the Secrata y1
<br />eontem; z cf ange in the laxpayefs residence. if a lir.q.W
<br />ofSuchrrril14 filed in accordance With subssctigt,�In
<br />Via state irwimquich reside7a is located.
<br />(s) RfqukW Refling mod.
<br />e�alry not;a o1 hen, the sum ^rep:•:91i iall:ing parlCE' insane
<br />;A) tiro ocraywr ptriOd endmp 3Ddsys aster trio expiration
<br />01 ti yeas after the date of the assessment of the tax, and
<br />(8) theone- yearpenod ending with the expirationofeyaare
<br />attar the close of the preceding required raffling period for
<br />such notice of Iran.
<br />Set. 6325. Release Of Lien Or
<br />Discharge Of Property.
<br />(a) Reif m Of Litn. — Sub)xt to such
<br />regulations as . `e :VLt Vary may prescribe, the Secetary stall
<br />Issue a CertdiCZte 7• rtieYSO 01 arty fisn imposed wash respect 10
<br />any internal reveace :zr not later than cep days after the day or
<br />which
<br />(1) Liability Satisf•ed or t' ;ertnxy,�j'e • The Secrelaly
<br />fends thin the IIeD'Lr +r • ;•;he amC�m tsse ;sod, together w.c ^c•
<br />Interest in res "t 6sn:epl, has been filly satllflSd cr rz
<br />become lega4y u - 5lt,trcitable ; or
<br />acch7,)eJt'. ' �G! Id• They
<br />IISf4frlished10 the Slerstary and
<br />7 E,.Jnd that is ctnytdntd upon the payment Of
<br />r rrR.ru� = ^sod, tcgetrer with aH frterest in respect
<br />e'''�21t, :�r•.t�. ••e time Ciescr.bed by law (including soy
<br />arlrnti n y s, :r U:rel, all t ^at 4 in accordaree wan stash
<br />reQui!eT,erS'.: a,"s(y t+J terme. CCrdGo,5.8 0 form of the bond Ord streAes Iner"A a; may be Scepf,ad
<br />by such re ?Marione
<br />Sec. 6103. Confidentiality and Dis-
<br />closure of Returns and Return in-
<br />formation.
<br />Rtturn iInfoorm tion of Certain Tax Administration
<br />Pumsts. —
<br />i1? ti srs,ren}a ^•r,• ..,)•r ;+ :dt,nr.., _
<br />.` _•nil :..- 'Sr.int l,i, ,..1 '.G tea +.^ 'a � ._.
<br />any peiso^ wn9 :,mires S3hsfaito:y w'.!•en e, Ce�ae ttat ,
<br />^..s a tight .n ire of dr e
<br />p:Dd. tY ...t 1
<br />CSfa'na r:g!•i . ^S..,n ;are S. v 5..1^ e, ^ .. ^1s to
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