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<br />E:oteryab Flom fnhtl W Reel m Code
<br />Sec. 6321. Lien For Taxes.
<br />It 4111 MW 004 to pay any tax nVIM or rtfum to
<br />pay theama 111111' 461118 f, the Aieaunt (including any IOW-
<br />IA akftr . slaetelt, AddlUn to tax, Or asn"abk Penalty,
<br />towfl i. WY& of "mow M" accrue In addition thress)
<br />Halt M A iron N favor of the Wild Strn upxs W property
<br />NW rights to pro". ehfdm rani or persav1, telonging
<br />losucr halm.
<br />Sec. 6322, Period Of lien.
<br />Unfelt glow da4 h aptdfiM4 need try law, the wn
<br />In cisaby$ 09MMshallarlteltthetiffitreAeawnrnT
<br />Is made and Min continue Will ew halbility terms ueoun so
<br />atNSW (or a juflgroent aq a�% the taxpayer arising out of
<br />rude NAbtily) M saUahed oc baxpnye unonforaabie (y ration
<br />et yptaN6taa
<br />Sec. 6323. Validity amt PriorityAgainst
<br />Certai n Persons.
<br />(8) pardo ire, a Will r>s Of sm ty in-
<br />We* vedwwo f iww% ARd JSi�ftNftt
<br />LenCnrill m— The Ilan impbseowsw.&- ishall
<br />net be Ville, 415 8010 any Pw. dww. holder Cr a $fully
<br />Milr51let rnlxinanlc's INrar, or judgnNnt Ilan eraa40>• unlq not ice
<br />UnW, abC11 MO tN regilremxtts of 1ubMilon (f) has
<br />bluer f.Ntl by the twrwwy.
<br />(f) phq Fw Fft Nokw, Fa .-
<br />(11` 111= Fes FilMtg - The netke nfwto to in sub.
<br />OW, `,it:swN filed -
<br />(A) IJWWSU*Uwe
<br />P) Real ho)anty- In the use of real g4 -ferry, to one
<br />0150irl ntheStsts (ofthe county.orotMrgovrnmaw
<br />Subslrbten), u 044U b by the lawn o1 such Stan, in
<br />WWele Ora" SAW rotNN oU1ltunw.and
<br />C4, Perniae Prepert)1 - In. the aw Ct personal
<br />prigaty: *fit!!* tongibee or Intaltpibte n- tale office
<br />ww(I this Stab (a the county, or other Govtrnrtlantti
<br />srawdlnu'". as deaipnafed by the laws of such still.
<br />in sum " graph' "W to this lien is tltuayw
<br />or
<br />(S1 ylb • ^.sIr11 a DiY11 i Cafun • In tttA Otnaot the clerk of
<br />EMUMAWWriaadistrkt tout tot ten judicial ttgrict in which
<br />Lie prapen/ sutsjen b (fen is MOW. wheliew Of State has
<br />nNby tae/ ed(prY/arNOtHntatlfefrtnMets(fK itQlalUMttan$of
<br />MNrslryh W.or
<br />{G) telM INarrar a tNNte a ten ocafrkt p Cttlumbla • to
<br />tilt of rice el the boa ides 01 outs Gift District al columb!a, rS
<br />tie prg51ty subloct to the lien is situaud In the District or
<br />C lwi tb a
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<br />Entered as DacMMAntele'
<br />89-- 1 1640
<br />Grantor
<br />Cif
<br />ST91
<br />CCU
<br />189 A
<br />(2) Situt a Property Sukttt To Uef.• - Fr,4l p rposas of
<br />1111111 p11s(1) And (Q,PropenysWM444MOC.ld'bi"led -
<br />(A) Mm Property - in th cat Se rid ,pit;#"_ at its
<br />phys" taemm or
<br />(e) personal rroperry - in !*.w-. cite. of pertojaf property.
<br />whMhar tarot% 1's Infana n 11' teal itstfence of the
<br />W�ayeraler�racrsRerry (ior,c(J4►stfNrd. _:
<br />for(xxposescf p7nrp:aph (Z)(9;.i!err�co-oGawrponUai
<br />or partnership snail be deer• ed to:* tea► pfus' at which the
<br />pinvow exmdu - +e off" of the •bur ratss is Netted. and the
<br />ruir:ence of a taxpayer 5111051 resift" is w +Tta11 t1N United
<br />MM stanbe Earn" to be intts lfttrict ofGu!r mGt
<br />(3) Farm . The form and wirwrd. cd, the notice
<br />rehired to in subsecllon (a) shall be prtscrlhl0 by the
<br />Serxelary. such netks Shan be vile nW. Wttetworig any
<br />other proviflon of law regarding tls torn. K Coment m a
<br />11atlev of lien.
<br />Nola: See section 63M(b) for limitection for
<br />certain Interests even thaagh notice of Ilan
<br />Imposed by section 6321 Is flied wilh respect
<br />to:
<br />f secunt es
<br />2 ttomr vM�ctis
<br />3. PereatalprOpeMpucWsedalnAalf
<br />personal txoptrty, pilyd"41disriatal We
<br />I Persrtal pro" subjected to posmstry lien
<br />Q Reatpropertytaxande (,ec(NaeastrteMliens � '
<br />7. flesNlntalprOpertysWjlcttbennsc�ankt1
<br />Ilan fir cetitlnrtpalrs ire' Imprvarreft"s
<br />A AtUrneysheni
<br />0, WWI inri4rArxe carte /fists
<br />10. hallow (UM
<br />(g) RNIIiHy Cf Nut) L — tFto purPeSe ox rift;
<br />$ Wdn-
<br />n+ Gefleral if(tljw — u+t41ea ro:;u of Ilan Ie rented In
<br />mE rvl(NW prHetiNd kt peagra6h ;11 during the required
<br />rN,Ihq parUd, Suchneyuotl esgadibe tmtb aflNd OntN
<br />date arrwhichif Isddei (In arswt.'ltnceaitr sutnati0n (fj) ifiler
<br />ten 51rpirxiona(avtlrislalrq prim.
<br />(o PIM For F3RfbS, — A notice of i,1n -zr.w
<br />Cutup Ne rAtJafMd tsWrng pe�r�� arm GeerNNclive only.
<br />W Ip.
<br />6} itch nettceof lien 11'a ldfNI Na"Inwhich tN
<br />pivfr net'se at INrs was filed, and
<br />Ai) in the aw of flat prop". the fA„9 of refiring U
<br />entered Arid recorded In an index to the txW required by
<br />subsection (r) (p, and
<br />IW inafrygfelnw11kh .g0daysOrrtgraprierbfNOab
<br />W 1' fl+Tlinq of roc;e of User undo tubpsngraph (A). tN
<br />antee o
<br />�eIhKA) S to
<br />tvTY OF HALL, ) 7t
<br />PR 3 Art 9 49
<br />4,
<br />i'
<br />Saatitiiy realwa0 1rtYAn InlermsUCn •;ice @ft mantM
<br />prescribed In reV.rsmrs Issued try .L">ti seerlrary)
<br />cone .-minga Chat" infttaxpayer's14 afNtk41
<br />01sach If" ta1'aotittdnascordAncetr8'N,0 ttmatlon(1) In
<br />the State in which such resider" Is coarse',
<br />(3) Req" R*Wg Prr10d. — at w an .
<br />of any notice of lien, eie wm redu!rid rsfil;ng pedor meats -
<br />(A) the on"U rptrtod ending 3e days After lMaxpkatlon
<br />of 6 years alter the date of the anliiw t ot`£N tax, and
<br />16) thaerN• ylarpKlpolrldingwithfMax�Y 'allU`Otaylars
<br />aRta the ON of the oraadtng required t1B My period for
<br />soft notice of lien.
<br />Sec. 6325. Release Of lien Or
<br />Discharge Of- Property.
<br />(a) New Of Liam — saw to &all
<br />regalltleneWNN secretary My(If Wt*,tf$arttary90
<br />Issue acortille tesfrat ""of"AnInlpoaedwrithrespectto
<br />any Internal taysmit tax not War ra 30 days after eN day on
<br />which -
<br />(1) Uabitify Satisfied or tkwfores" - '. he Secretary
<br />finds (uatlhe liability for the amm nts""O It 'rgiftr with AN
<br />InUM- ter, ntpeee thereof, Ma been Airy r991f ld or has
<br />McoWegailyuninforce0e. or
<br />(2) B WAc+ epNd- TMrolStmishedtotNSecregrysnd
<br />acapNdby him abondthat :aa,nditionwl upon the payment of
<br />the amount 41aSUM. tcgd!tw ■ith all Interest In rospKt
<br />thereat, within the time vvwmd 4- ;aw (Including any
<br />extension of such Urris), 94 ,:.0 e& ?n wzvartn with such
<br />regWMWIB Willing to terms. OwAllons, at the bend
<br />and Swaps Cher". a may 51 speciff"'.-y aitfe ragwlatbne.
<br />Sec. 6103. CTfidentiali and Ois-
<br />closure of Returns and Return In-
<br />formation.
<br />(Ii! LifiClplwrrt of CNWn hum m (Sad
<br />Rdwn IMoralon For Tax Admimadrow
<br />(o olsclowsofV- f=-vaalandlrguen 11a notice of
<br />lien nagbw 111 114 Pursuant to Samoa a?3(fr, tSttDmdun101tlte
<br />outs M1 2CCH isNonwitvdbysuchliennpj ;wdwwwto
<br />VypntrMVIll;ka (fir seracterywr'Mcrrfen that he
<br />his a c,'P in the pro", fwlW to such lien or Intwit to
<br />obtain a right in such jw4viY, .
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