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<br />Exmll* From Infemd Flamm Code
<br />Secs 63.1.: Bien For Taxes.
<br />It any person TWO to pay any tali neglects or r4.m to
<br />pay the same aittr demand, flu amount (Ircludirp a:+!r r.'rer•
<br />set. additional wounf, 4"Up to fix. or staelabirpa 1Bt/
<br />together with arty Calls plat me!! aoorus In additea Irwato)
<br />&hail be a Iran In favor Of the Music States mort a!I - m2orty,
<br />and d,hte to propeft whetMr real or penorty t e zzNirig
<br />t0 Such person.
<br />Sec. 6322. Period Of lien.
<br />Mass Me" dill is swifigally fixed by law, the Ills
<br />Imposed by section 1321 atoll &moat the time fro assessment
<br />is made and shelf continue until To Liability for the amount so
<br />Asasasd for I ludoWN 1110W the taxpayer arising oat of
<br />lob liability) is aalMhd or bsv Am unadameable by rum
<br />of fspoo of thee.
<br />Sec.6323. Validity aril Priority Against
<br />Certain Persons.
<br />is) PYretn #, Nddee Of Wi ty In.
<br />4etwb, .Iplr�leftic'e LWM, And jillo of
<br />Will Cif e. — Tho Hare Imposed by Wean 01 &hall
<br />nil be vA00 t ap inst am purchaser, holder of a s&cu(ry,
<br />rhtalet.MKINOdsilsom,orprdgmed Ilon creditcr until notice
<br />utwoof which towels the rawirowde of lub&ectron (t) has
<br />born hle0 by l e 3ecrelsry-
<br />m ftu For R" f>io8w F=.—
<br />III Flow For Filing - TN nct•ae reined to In a*
<br />setti011(if 01111 M liN-
<br />(A) under state uws
<br />(I) Floe) Property - in the Gyre of real Orowly. !n One
<br />ofbaw*Mi $wk Meet axmty.ailatlierlovomm ial
<br />subilmosrt, ae dollg n" by the laws of such Steil, in
<br />wW the-no" KW to ee Ron is tibaW, and
<br />Gil Minimal, Proprty - if Me case of personal
<br />""!y, oldmo 1ts01is a vsty -21 N. in one off'"
<br />Vole the StAto (Qt the Kmety, of ON? governmemsi
<br />su divisla). a Qtl!gmmed 11 U* laws of sash slate,
<br />in whidr dew property suArw to the Gan 's situated;
<br />or
<br />(3) WM01tlsof0lstr ;dcaurt -in the offaeofdwelarkC?
<br />ills UAW Salt dtatrict EM for ra judicial dittric( in whiich
<br />the Oro" 1001W to lien It lituaid. wh"M Lae Str;& na
<br />nottrytawONipnats0owafRtrwfuc42cns7erequ rem/nrlof
<br />um0artpraptl(A). or
<br />011111110 licorder Cl oerds cfits IfMr-nt c! cdtumbis - in
<br />ft Office of the Afturder of vices of tta 0 %170 of celumbu, if
<br />tfxa propartl aubj!etl to die Ion It albraled 11 the District of
<br />co:Umble.
<br />1.�
<br />(21 s a of Fr:M"h1 fiaCi)QS.' ;o Line - Wr ou•"Wat .par.':
<br />pua'jw, le "ji I are tk,, , Tnm !±.;zll!dcdrAZW,tCbeoiit7ftG-
<br />fA4 fW, f'rop .-f - '�r t ri W-P C? rray IPT-431116 at its
<br />physic al toeat= 01
<br />(a) Persona: Prowlt •• Irn"9e Cite "of gersanal ficow1 .•.
<br />whiner tang'tl+e x- irtwpfDlo, at Co raidarrs of fire
<br />f YOW 41,1111111 V 9f!t'a WPM Of llen IS pied.
<br />krplr'aosa otgarprAphl'2) (s),t(is raidar..tr�! oca-ycratiarz
<br />or partnership than be doomed to be tie 6fUr• at wt•ilch tlrr .
<br />pdncipal exel IVS office Of the butieese X11!=0 , "Itw
<br />resiCems of a taxpayst ehpse rtsidince is riL "all 141 Up)ald
<br />sutra dlall be deemed to to in the (Ystact of cAftla
<br />(3) Form - The form and corrant of to rvlf.e
<br />referred to in subsection (a) shall be pniscriled till the
<br />so mmy. Such notice ehaq as valid no:fAtlattrWAQ Aryl•
<br />oUMr provision of itw rlgarting W farm a CWAr1 01'a
<br />notice of con
<br />Nft., See section 6323(b) for protection for
<br />certain interests even thoigh notice of lion
<br />Imposed by section 6321 is filed with wpet:t
<br />to:
<br />I
<br />seaurit,e!
<br />2
<br />motarvoicles
<br />3.
<br />Persaul property ptcrclined of roll!
<br />2
<br />Persan&l pro" pioncassed In dual NA
<br />5.
<br />Par$" propertysubjaMd to poautscry!lo
<br />a-
<br />Real property toandl special ettefst "m1wr4
<br />7.
<br />Residential property 10*1 to a merharlic's
<br />Carr
<br />STATE 0!1: lac i1H, A) Sc
<br />1.
<br />Anonitys Ions
<br />A
<br />�: t -IV
<br />101
<br />Passbook low
<br />O
<br />la
<br />Oak
<br />k
<br />'8 Aft. 3 Ali � 43
<br />X
<br />.�-
<br />� n
<br />_
<br />Frrnt r!F Dr. FfiS
<br />P
<br />Exmll* From Infemd Flamm Code
<br />Secs 63.1.: Bien For Taxes.
<br />It any person TWO to pay any tali neglects or r4.m to
<br />pay the same aittr demand, flu amount (Ircludirp a:+!r r.'rer•
<br />set. additional wounf, 4"Up to fix. or staelabirpa 1Bt/
<br />together with arty Calls plat me!! aoorus In additea Irwato)
<br />&hail be a Iran In favor Of the Music States mort a!I - m2orty,
<br />and d,hte to propeft whetMr real or penorty t e zzNirig
<br />t0 Such person.
<br />Sec. 6322. Period Of lien.
<br />Mass Me" dill is swifigally fixed by law, the Ills
<br />Imposed by section 1321 atoll &moat the time fro assessment
<br />is made and shelf continue until To Liability for the amount so
<br />Asasasd for I ludoWN 1110W the taxpayer arising oat of
<br />lob liability) is aalMhd or bsv Am unadameable by rum
<br />of fspoo of thee.
<br />Sec.6323. Validity aril Priority Against
<br />Certain Persons.
<br />is) PYretn #, Nddee Of Wi ty In.
<br />4etwb, .Iplr�leftic'e LWM, And jillo of
<br />Will Cif e. — Tho Hare Imposed by Wean 01 &hall
<br />nil be vA00 t ap inst am purchaser, holder of a s&cu(ry,
<br />rhtalet.MKINOdsilsom,orprdgmed Ilon creditcr until notice
<br />utwoof which towels the rawirowde of lub&ectron (t) has
<br />born hle0 by l e 3ecrelsry-
<br />m ftu For R" f>io8w F=.—
<br />III Flow For Filing - TN nct•ae reined to In a*
<br />setti011(if 01111 M liN-
<br />(A) under state uws
<br />(I) Floe) Property - in the Gyre of real Orowly. !n One
<br />ofbaw*Mi $wk Meet axmty.ailatlierlovomm ial
<br />subilmosrt, ae dollg n" by the laws of such Steil, in
<br />wW the-no" KW to ee Ron is tibaW, and
<br />Gil Minimal, Proprty - if Me case of personal
<br />""!y, oldmo 1ts01is a vsty -21 N. in one off'"
<br />Vole the StAto (Qt the Kmety, of ON? governmemsi
<br />su divisla). a Qtl!gmmed 11 U* laws of sash slate,
<br />in whidr dew property suArw to the Gan 's situated;
<br />or
<br />(3) WM01tlsof0lstr ;dcaurt -in the offaeofdwelarkC?
<br />ills UAW Salt dtatrict EM for ra judicial dittric( in whiich
<br />the Oro" 1001W to lien It lituaid. wh"M Lae Str;& na
<br />nottrytawONipnats0owafRtrwfuc42cns7erequ rem/nrlof
<br />um0artpraptl(A). or
<br />011111110 licorder Cl oerds cfits IfMr-nt c! cdtumbis - in
<br />ft Office of the Afturder of vices of tta 0 %170 of celumbu, if
<br />tfxa propartl aubj!etl to die Ion It albraled 11 the District of
<br />co:Umble.
<br />1.�
<br />(21 s a of Fr:M"h1 fiaCi)QS.' ;o Line - Wr ou•"Wat .par.':
<br />pua'jw, le "ji I are tk,, , Tnm !±.;zll!dcdrAZW,tCbeoiit7ftG-
<br />fA4 fW, f'rop .-f - '�r t ri W-P C? rray IPT-431116 at its
<br />physic al toeat= 01
<br />(a) Persona: Prowlt •• Irn"9e Cite "of gersanal ficow1 .•.
<br />whiner tang'tl+e x- irtwpfDlo, at Co raidarrs of fire
<br />f YOW 41,1111111 V 9f!t'a WPM Of llen IS pied.
<br />krplr'aosa otgarprAphl'2) (s),t(is raidar..tr�! oca-ycratiarz
<br />or partnership than be doomed to be tie 6fUr• at wt•ilch tlrr .
<br />pdncipal exel IVS office Of the butieese X11!=0 , "Itw
<br />resiCems of a taxpayst ehpse rtsidince is riL "all 141 Up)ald
<br />sutra dlall be deemed to to in the (Ystact of cAftla
<br />(3) Form - The form and corrant of to rvlf.e
<br />referred to in subsection (a) shall be pniscriled till the
<br />so mmy. Such notice ehaq as valid no:fAtlattrWAQ Aryl•
<br />oUMr provision of itw rlgarting W farm a CWAr1 01'a
<br />notice of con
<br />Nft., See section 6323(b) for protection for
<br />certain interests even thoigh notice of lion
<br />Imposed by section 6321 is filed with wpet:t
<br />to:
<br />I
<br />seaurit,e!
<br />2
<br />motarvoicles
<br />3.
<br />Persaul property ptcrclined of roll!
<br />e.
<br />Persan&l pro" pioncassed In dual NA
<br />5.
<br />Par$" propertysubjaMd to poautscry!lo
<br />a-
<br />Real property toandl special ettefst "m1wr4
<br />7.
<br />Residential property 10*1 to a merharlic's
<br />lierlfor certain repairs and impro- itmaots
<br />1.
<br />Anonitys Ions
<br />0.
<br />C/rtaininsurancecontracts
<br />101
<br />Passbook low
<br />(9) Wing Of Notkt. — Fcr puruaoo at,trra
<br />ten-
<br />t) OefNrNRtIM .— wru&mtxaotttsnilnlTdt)in
<br />tie MAVW p(Wribe . to peralra0h (2) durma "a taili(rid
<br />Mdittgperlod.wthcroca d Ilenehei)HeuLpGae fYad fiplile
<br />Coos ofrerhiah Ills filed (M aeeotilm w1l OlbNttiln(fe)tnit
<br />thltvitim of sUC1i afdrp (sand.
<br />.0 R OO Fa Fft —A moue of I:er tit idd,
<br />ducats Lee required ntling period ariUi lie offgDve arty ••
<br />11U H
<br />(i) such ncUt7oftanis riffled Inlleof ".celsowdhUa
<br />prior MGataf laew&filod, and
<br />p¢ in the Case of fall gtegerty. tea fact st 'If fine -a
<br />errNred sills /etotded In en inderr is die ItteNIiYQ7lrtld b'f
<br />t'AULtan (0 Ni, and
<br />(9) rat any assn to wtlah. 90 day% Or ^la'i ,tiler 71 ells 11011
<br />of a reti!inp of lame of Isen undo subpar ti;N (AMe
<br />ca
<br />`t,
<br />L'
<br />P
<br />Sault" *AIvid written 'Information M the mww
<br />p.aett,5W d reputations issued bir the swraary)
<br />o7nata'ht $ olten0e in ifesptyet a rlslderce. pr8rollee
<br />of such tlWX ale filed In ai=,�ina with subsection In In
<br />the $10 hf lihkh such rar4mv t located.
<br />(3) Regis W Ref ft Ptllrlod. — in the rose
<br />e. any notics dtAw, this i"'rsqutred refiting period" MGM -
<br />(A) the nno gsor period ending 30 days attereeoxplrsbon
<br />01 a years liter tM date of the Assessment at C+e ux And
<br />(8) the oneyarpericC ayam
<br />after the close of the preceding required re ,'xj period for
<br />such Noce of fin.
<br />Sec. 6325. Release Of Liars, Or
<br />Discharge Of Pro; &-ty.
<br />(a) Rdme Of UmL — sualsct !a ante
<br />rf/ufatlons as the secretary may "W lbs, the secretary me,,
<br />Issue a certificate of nNase at any Ran imposed with respect to
<br />any Internal ravens tax not later OW 30 days after the day on
<br />v►hich -
<br />(f) lab::iy Utivflied or UrleMoruable - The secretary
<br />1141 that ft 114 W1U ;j for t!a amount suesssd, together with Ail
<br />tramt In respect thereof. rata peas fully satisfied or has
<br />(became legally unenforcubW ar
<br />(2) Bond Accepted- The&iYNmisMdto bid Sumlaryand
<br />accepted by him a bond that Is cakltioled upon the payment of
<br />the amount asasesed, together with all Moeroot In rNpecl
<br />thereof, within the tine prescribed by law (Including any
<br />extension of such time), and that Is In Accordance with euCie
<br />requimmenls rN&Ungtolsrms, ca+dillons, andfonn of ftbond
<br />and tureeoo thormn, as may tar: t!t•d:'i/d by such rsgulatim.
<br />Sec. 61031. Confidentiality aid ©is-
<br />closure of Returns and Relm In-
<br />formation.
<br />(l) OMdwn of CerWn Relti=std
<br />PWPOPAm Isle I-mHon For Ter A(;Imk*ksb.q
<br />(i) 0sticbusofemaWOfpuatandinpOea •itar:tlGOf
<br />+!'r hills Crtirfirtd pars•.rahl to section tl=f). Cie imaar- of the
<br />outwesirlgotlllpstianafthssdbysachINnmay lmt4ti M010
<br />any parlan who furnisMs utitfactery written evidence that he
<br />has a right In the property slbluf to such lien or lft** to
<br />otitaln a right In N6h propry.
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