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<br />Exa n is Fran Inbinsl Ren". Cade
<br />Sec. 6321. Lien FoF Taxes.
<br />II any person liable Ta pat! art! tax repllgs or rouses to
<br />My ft semi after demand. ft. aheunt (Including my Inter -
<br />00. addled aAOWe, addiew to tar. or asnna v penalty.
<br />ttl eerier w" any Oft taw Wray WJue In s5dltvrtlerete)
<br />shall be Car. In favor of the United Stiltsu;ozelf property
<br />and alto Ir- wbedler read or parsaha.. ktlongirlg
<br />%such perwer.
<br />Sec. 6322. Period Gf Lien.
<br />Unless isme ta'do is spaifiady fixed by later, the (ten
<br />Imp, e10 by ".'dCrr tift;l shift admit the time the a"W"M
<br />is made ana ww" Cgtw" until tee liability for the MWAC So
<br />aeelI (or a judpeunt agars: the taxpayer arising oW of
<br />such Rohn is Mug" or t rmttroa unenforesable by reason
<br />of WON of time.
<br />Sec. 6323. Validity and Priority Against
<br />Certain k7sons.
<br />(a) ftic mss, Holden Of Smm_ ty in•
<br />Mat% rS i.IW&% And JUOOW N
<br />LIM Cfediba. — The li0n'm osed by section elite snail
<br />not be vain a against any purrnanr. holder of a security
<br />leirtst. Whanio s 100r, or tudriont lion creditor until notice
<br />Mental. which meets the rtWirtmenis of subsection (0 has
<br />been teed by the Secretary.
<br />m Plea For Oft "llim. Rim.—
<br />11) Peace For Filing - The notice refined to in full.
<br />sateen (q Male be iHed-
<br />(A) War Stale Uws
<br />(i) Iced property - in the can of real p1mirty, in one
<br />olrieswithinINSiate(crft »arty, crothergoveerine M
<br />subdivision), to dsair,110A.lit the is" of such Slam. (n
<br />wfuchr4pr+O rty ejt'OJtal0lion 10tltyalea: and
<br />(ll) Forms] Property at the case of persons)
<br />property. -,W*f tangible or Illt"ime, In one of its
<br />within tee State (or the county, or other psvernmemait
<br />Subdivision). as des"I d by the laws of such Stets,
<br />bh Medh the property Alb(ot:t to the lion Is S,tutted;
<br />or
<br />(8) With Clerk of Distod Gaiu't • in ttA Office of fie Cork of
<br />the tfi(tsd stator dutrict enact w the )udWal dhtrld in which
<br />the Oro" sub)Set to lion is situated, whomef the State has
<br />not bylaw dafpnaledVA office which rroftthsnw ,rowtsot
<br />WAIsragraeh (A), or
<br />(C) Wrth %ctnder Of Dads Of TM 0 ;l1r.0 Of COfumbra - in
<br />Me office of tea Recorder of Deeds of the ctttnct of Co:ua:b!a. it
<br />the property sutltM to the Wen to siW110 in rte Mstrict of
<br />GG.!ta.
<br />(2) Situ$ Of Property Subjett To lien - For pprotm of
<br />paragraphs (1)and(A).proptity Wei bodsmld m bslitiatad•
<br />(A) heal Property - in the case of teat dre piety„ at Its
<br />phyycai focatlon; or
<br />(9) Persona) Property • in ee am N, tpwounal, Poverty.,
<br />whether tangible or Intangible. an ft, rasidem of the
<br />laxpayM at"o on the now Of up a filed.
<br />For purposes of paragraph 0(8). the rosidMpof4calmrst)on
<br />or partnership Shall tee gosm10 to be 11110 via" at IrWI teas
<br />principle) txecut:ve C"M of 410 businen is lot;'a)W. A" the
<br />res!dence of a taxpayer whose restdoner t1'edl1dut W MINI
<br />Stilts shot be dnmedto be in the Cilitrrt of ctlumbie.
<br />(3) Form - TM torn ant content of ' the nutlet
<br />ratorrad to in submigion (a) shall be ptiaftxrd by the
<br />600gary. Such r.CU Shah be valid Wroiltsdanding any
<br />otter provision or ftrr YOgarding 04 form or cart" of a
<br />110ete at cell.
<br />INif See seV'' am W(W for protection for
<br />aMn Interavfs.�e an 1.tojg'r notice of lien
<br />imposed by s9 ftr 021 Is fiied with respect
<br />to:
<br />i Sturitit0
<br />2 Motor vahreln
<br />3 Persona) property pachassd a: rl:)ll
<br />1. Penansl propOrry pwthaaed �i:e;wal gala
<br />x
<br />Personal pm"rlyst0"Mtopostnsmylion
<br />e 111111 pro14ir'f fuu aridoKfli anmmem netts
<br />7 RHldarn :sfy:pR.KyWbiOCtfiartMthanlo'0
<br />hen for cortsir -Wirt and IMP(wtmeme
<br />e. Aedrne 's time
<br />e. C401111 Insurseu contracts
<br />110 htlb0ok teats
<br />(1) RdifIng 0! NOW. — For pur;dsea m no,
<br />section -
<br />(1) GgflerelRWR .— urlesaaot;drot)ten�sfztK,m
<br />tftY manner proscribed In paragraph (c dur'rg its �acarred
<br />rtfien; period: tucnnousa) gin owt WawsaC'aw%M d" the
<br />446 MOO p Is filed (tea accarrlance Mir wijoai;t(o No e_"
<br />Heil ra6onof.'JIt1ro119ngpatted.
<br />(i MWO Far F". — A notice of hen rwmed
<br />dlar r. the rtquir W rsfihng period shall obi cM.active only.
<br />(A) %.
<br />0) Well notice ofll$nrsrdiien:: a0,1ieeinMIchtM
<br />priornoticsofllonwtisV" ref
<br />(ii) In the case of reel property, 1110 fact of Wiling is
<br />entered AM MOM In an trdix to ere tetsM requited by
<br />tubswon (f) (a), end
<br />(8) in any cats (r, which 0 days ar:eore pr;cr to the date
<br />of a roiling of ratica of eon under twpstigraptt (A). L4
<br />I
<br />�1
<br />J 4�
<br />a
<br />Secretary received w Mum lalormatian (in the manse
<br />PISSWl)Id in rtgVafdars Issued by the SKM")
<br />concominga chargatn fttaxptytv's Mildence, Its notlta
<br />of such lion Is also riled in acordance with subsection (1) in
<br />the Syls In which such raw" it located.
<br />(31 RWlnd Re(MMg Perbd — M as coma
<br />of air / roCce of deft the trm "Muired refiring period" mains -
<br />(I) the on"mr period a- r5rg38 days after the esplranon
<br />of a yen after the date at the assommmt of the tax, and
<br />(8) Ueorte- yostof lodandingwithlMazptrWarlafeyears
<br />after the close of the preceding required WilleV perlod file
<br />such not!ce of Ifem
<br />Sec. 6325. Reflac-e Of Uen Or
<br />Oisc1targe Of Property.
<br />(a) Reese 01 Lee. — &Aw. h; sum
<br />regulations a rid Sseretry teary teniecrtbe.ttntiia�rry ahau
<br />Issue a cMBloato of release of any non Imposo with raw to
<br />Any Internal r*Wnue tax rot rater than 30 days after the day on
<br />which -
<br />(1) Vabilir/ Sattslied w. Llnsnlorcesbis - The Secretary
<br />finds that the liability fag ftf rmslla»essed. together with oil
<br />Interest In respect UWW, has been fully satisfied or his
<br />become lsea'y unenforceable; or
<br />(2) flood Accepted - I*@Isfumishedlaths Secretary and
<br />accepted by him abond that is conditioned upon the payment of
<br />the amount asn/ad, t Witilr vM ail Interest In respect
<br />thereof, within the lint prasctibed by law (including easy
<br />extension of such 11101101, V4, heat Is In secordona with such
<br />requllrtrw. retsthleto%Ms.comic". and farm of Me blind
<br />and su'RdIE thereon, as hey be Specified by such fWattone.
<br />Sec. 6103. Confidentiality and Dis-
<br />closure of Returns and Return in- .
<br />formation.
<br />nn QbdNM of C 0n Reiurm sW
<br />ReMmr IMtsrmallan For TO Ada kftl M
<br />PWP01l L-
<br />(1, lr�cdcsurtt: farl9 :r,1n10utlbndinplten.•Nanoticect
<br />hen nas tct•r 4th OJ!S7ar1 [h aCLan G323(tj, theamount ease
<br />OUlItalHllj;4bligauOrtlRitftl ^- 'yWrdt 1,'M maybedlcU1N10
<br />any pr XV tek7nim "satisfactory writtenevidence"Mto
<br />hall a fig" in the pro" siib(stt to such )ion of in*.* a
<br />obtain a right in such prowt /.
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<br />lowed as OoewM W fqb
<br />101639
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<br />Granlor,,�-.,�
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<br />Grantee4 .,,4 ,_
<br />Numerical
<br />STAU OF. RE RAS ) t-c
<br />.B3 -, APP.. 3 AM. 9 43
<br />Ilow
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<br />«P,: or D= - RR
<br />Exa n is Fran Inbinsl Ren". Cade
<br />Sec. 6321. Lien FoF Taxes.
<br />II any person liable Ta pat! art! tax repllgs or rouses to
<br />My ft semi after demand. ft. aheunt (Including my Inter -
<br />00. addled aAOWe, addiew to tar. or asnna v penalty.
<br />ttl eerier w" any Oft taw Wray WJue In s5dltvrtlerete)
<br />shall be Car. In favor of the United Stiltsu;ozelf property
<br />and alto Ir- wbedler read or parsaha.. ktlongirlg
<br />%such perwer.
<br />Sec. 6322. Period Gf Lien.
<br />Unless isme ta'do is spaifiady fixed by later, the (ten
<br />Imp, e10 by ".'dCrr tift;l shift admit the time the a"W"M
<br />is made ana ww" Cgtw" until tee liability for the MWAC So
<br />aeelI (or a judpeunt agars: the taxpayer arising oW of
<br />such Rohn is Mug" or t rmttroa unenforesable by reason
<br />of WON of time.
<br />Sec. 6323. Validity and Priority Against
<br />Certain k7sons.
<br />(a) ftic mss, Holden Of Smm_ ty in•
<br />Mat% rS i.IW&% And JUOOW N
<br />LIM Cfediba. — The li0n'm osed by section elite snail
<br />not be vain a against any purrnanr. holder of a security
<br />leirtst. Whanio s 100r, or tudriont lion creditor until notice
<br />Mental. which meets the rtWirtmenis of subsection (0 has
<br />been teed by the Secretary.
<br />m Plea For Oft "llim. Rim.—
<br />11) Peace For Filing - The notice refined to in full.
<br />sateen (q Male be iHed-
<br />(A) War Stale Uws
<br />(i) Iced property - in the can of real p1mirty, in one
<br />olrieswithinINSiate(crft »arty, crothergoveerine M
<br />subdivision), to dsair,110A.lit the is" of such Slam. (n
<br />wfuchr4pr+O rty ejt'OJtal0lion 10tltyalea: and
<br />(ll) Forms] Property at the case of persons)
<br />property. -,W*f tangible or Illt"ime, In one of its
<br />within tee State (or the county, or other psvernmemait
<br />Subdivision). as des"I d by the laws of such Stets,
<br />bh Medh the property Alb(ot:t to the lion Is S,tutted;
<br />or
<br />(8) With Clerk of Distod Gaiu't • in ttA Office of fie Cork of
<br />the tfi(tsd stator dutrict enact w the )udWal dhtrld in which
<br />the Oro" sub)Set to lion is situated, whomef the State has
<br />not bylaw dafpnaledVA office which rroftthsnw ,rowtsot
<br />WAIsragraeh (A), or
<br />(C) Wrth %ctnder Of Dads Of TM 0 ;l1r.0 Of COfumbra - in
<br />Me office of tea Recorder of Deeds of the ctttnct of Co:ua:b!a. it
<br />the property sutltM to the Wen to siW110 in rte Mstrict of
<br />GG.!ta.
<br />(2) Situ$ Of Property Subjett To lien - For pprotm of
<br />paragraphs (1)and(A).proptity Wei bodsmld m bslitiatad•
<br />(A) heal Property - in the case of teat dre piety„ at Its
<br />phyycai focatlon; or
<br />(9) Persona) Property • in ee am N, tpwounal, Poverty.,
<br />whether tangible or Intangible. an ft, rasidem of the
<br />laxpayM at"o on the now Of up a filed.
<br />For purposes of paragraph 0(8). the rosidMpof4calmrst)on
<br />or partnership Shall tee gosm10 to be 11110 via" at IrWI teas
<br />principle) txecut:ve C"M of 410 businen is lot;'a)W. A" the
<br />res!dence of a taxpayer whose restdoner t1'edl1dut W MINI
<br />Stilts shot be dnmedto be in the Cilitrrt of ctlumbie.
<br />(3) Form - TM torn ant content of ' the nutlet
<br />ratorrad to in submigion (a) shall be ptiaftxrd by the
<br />600gary. Such r.CU Shah be valid Wroiltsdanding any
<br />otter provision or ftrr YOgarding 04 form or cart" of a
<br />110ete at cell.
<br />INif See seV'' am W(W for protection for
<br />aMn Interavfs.�e an 1.tojg'r notice of lien
<br />imposed by s9 ftr 021 Is fiied with respect
<br />to:
<br />i Sturitit0
<br />2 Motor vahreln
<br />3 Persona) property pachassd a: rl:)ll
<br />1. Penansl propOrry pwthaaed �i:e;wal gala
<br />x
<br />Personal pm"rlyst0"Mtopostnsmylion
<br />e 111111 pro14ir'f fuu aridoKfli anmmem netts
<br />7 RHldarn :sfy:pR.KyWbiOCtfiartMthanlo'0
<br />hen for cortsir -Wirt and IMP(wtmeme
<br />e. Aedrne 's time
<br />e. C401111 Insurseu contracts
<br />110 htlb0ok teats
<br />(1) RdifIng 0! NOW. — For pur;dsea m no,
<br />section -
<br />(1) GgflerelRWR .— urlesaaot;drot)ten�sfztK,m
<br />tftY manner proscribed In paragraph (c dur'rg its �acarred
<br />rtfien; period: tucnnousa) gin owt WawsaC'aw%M d" the
<br />446 MOO p Is filed (tea accarrlance Mir wijoai;t(o No e_"
<br />Heil ra6onof.'JIt1ro119ngpatted.
<br />(i MWO Far F". — A notice of hen rwmed
<br />dlar r. the rtquir W rsfihng period shall obi cM.active only.
<br />(A) %.
<br />0) Well notice ofll$nrsrdiien:: a0,1ieeinMIchtM
<br />priornoticsofllonwtisV" ref
<br />(ii) In the case of reel property, 1110 fact of Wiling is
<br />entered AM MOM In an trdix to ere tetsM requited by
<br />tubswon (f) (a), end
<br />(8) in any cats (r, which 0 days ar:eore pr;cr to the date
<br />of a roiling of ratica of eon under twpstigraptt (A). L4
<br />I
<br />�1
<br />J 4�
<br />a
<br />Secretary received w Mum lalormatian (in the manse
<br />PISSWl)Id in rtgVafdars Issued by the SKM")
<br />concominga chargatn fttaxptytv's Mildence, Its notlta
<br />of such lion Is also riled in acordance with subsection (1) in
<br />the Syls In which such raw" it located.
<br />(31 RWlnd Re(MMg Perbd — M as coma
<br />of air / roCce of deft the trm "Muired refiring period" mains -
<br />(I) the on"mr period a- r5rg38 days after the esplranon
<br />of a yen after the date at the assommmt of the tax, and
<br />(8) Ueorte- yostof lodandingwithlMazptrWarlafeyears
<br />after the close of the preceding required WilleV perlod file
<br />such not!ce of Ifem
<br />Sec. 6325. Reflac-e Of Uen Or
<br />Oisc1targe Of Property.
<br />(a) Reese 01 Lee. — &Aw. h; sum
<br />regulations a rid Sseretry teary teniecrtbe.ttntiia�rry ahau
<br />Issue a cMBloato of release of any non Imposo with raw to
<br />Any Internal r*Wnue tax rot rater than 30 days after the day on
<br />which -
<br />(1) Vabilir/ Sattslied w. Llnsnlorcesbis - The Secretary
<br />finds that the liability fag ftf rmslla»essed. together with oil
<br />Interest In respect UWW, has been fully satisfied or his
<br />become lsea'y unenforceable; or
<br />(2) flood Accepted - I*@Isfumishedlaths Secretary and
<br />accepted by him abond that is conditioned upon the payment of
<br />the amount asn/ad, t Witilr vM ail Interest In respect
<br />thereof, within the lint prasctibed by law (including easy
<br />extension of such 11101101, V4, heat Is In secordona with such
<br />requllrtrw. retsthleto%Ms.comic". and farm of Me blind
<br />and su'RdIE thereon, as hey be Specified by such fWattone.
<br />Sec. 6103. Confidentiality and Dis-
<br />closure of Returns and Return in- .
<br />formation.
<br />nn QbdNM of C 0n Reiurm sW
<br />ReMmr IMtsrmallan For TO Ada kftl M
<br />PWP01l L-
<br />(1, lr�cdcsurtt: farl9 :r,1n10utlbndinplten.•Nanoticect
<br />hen nas tct•r 4th OJ!S7ar1 [h aCLan G323(tj, theamount ease
<br />OUlItalHllj;4bligauOrtlRitftl ^- 'yWrdt 1,'M maybedlcU1N10
<br />any pr XV tek7nim "satisfactory writtenevidence"Mto
<br />hall a fig" in the pro" siib(stt to such )ion of in*.* a
<br />obtain a right in such prowt /.
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