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<br />EM" Frosts IaWfivir Fmtlue Code
<br />Sec. 6321. lien For Taxes.
<br />It any Won liable to pay any tax ngkcts or refutes to
<br />ay the tune after dimwrd, the ala+dunt (Inciong arty Irter-
<br />tat. sdaitlonal Lmonnt, s'I ditian to tax, Or taawasable penaity,
<br />toget"r with any pals shell rr11)t am In eadition tliorefo)
<br />"I be • INn in fever wt,the taller States upon elf limp"
<br />WA rights to propeely,',Mvh i, rNl or persons►. belonging
<br />to wcn person.
<br />Sec. 6322. Period Of Lien.
<br />union ens W dab Is - pecifiatt and tr tan, tie tiers
<br />Imposed by eseiton 6'321 stu;l aria at tlNBtntr: a asfatsment
<br />Is made and often 0 m rW wilt the Ilowity far me mouse so
<br />ISM" for a juagrnen against the taxpayer arlsirp Out of
<br />each 1100041 Is sattitled or becomes unenlarca to by rnsm
<br />01 tapteaf tiny.
<br />Sec. 6323. Validity and Friority Against
<br />Certain Persons.
<br />(a) PlrtiClnal 1, t�IOtden Of Suafry in-
<br />tetttjttlr, v@CAWS LlWM% kW JoA-1
<br />f.Mn) Cnwft& — Try lien imposed by seceori l Mall
<br />not be vifit as against any Aurchaesr, holder Of a security
<br />interact, rrodianies'Mnpr. dr ludgmatt Ilen Coeditor until notta
<br />Gyreol Mhah frnnte thf tMuiroments of subsection III has
<br />tNenAled blend seueury.
<br />m Pules for FNinto Noft, Fontnf.-
<br />I1) Nice! for Filing - The notice reterred to In Iasi
<br />aettisl(IIO i� OSfn�ea-
<br />(A) UMv State tarrt,
<br />G) Mal IhoWy - r the can of real property, In ory
<br />oflice WImin theS4teit.'rtik county, or othertovern !m
<br />WMI Mtn). a dw~ by the Is" of such State. in
<br />a" fee Pro" subject to ffie Ion is ilium*]: ilk
<br />(I;) Formals Property - in tic Cab of pUSwlal
<br />peel M. s1RWW Now or IntMgible. in on o1Ra
<br />within me Stele for talc wurty, or other governm nla)
<br />sebd*vlswif. a dedq)w" by the taws of such State.
<br />in lolildn tie fewty: lrai w to tic 110 is sibkted:
<br />or
<br />(e) t1711h C+erk ter -ct Court • fn the ottta at tt+e clerk of
<br />the UMW hells 4i5MCt C4WI fee ft Judicial district in which
<br />tic grown subjal ty;.mn 19 anumted. Wmf wow the state has
<br />nNbytawleefanaNd oxohkxMtkh meMStherqurren»nts of
<br />sub /aIq►aeli (A). or
<br />(C) falls Ragmen Gi Dods 01 TM District Of Columbia - In
<br />ter ofea of msfbcstftt t Deeds of the District of Colufts. it
<br />ter t*►MaM 60hot to an ties is Warms in tw va" of
<br />columlrot ,
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<br />Entered as Docurris M NO
<br />89— 101641
<br />Z Grantor
<br />Grantee
<br />0 �ow
<br />tlumerit�t
<br />STATE N E Gii XSKA) SS
<br />CGl::r. ` .'E VALL
<br />"99 APR 3 inn 9 49
<br />C41-
<br />i�
<br />Sites Of ?awry Sut+{ed is L9r, - For purposes of
<br />Krrt3)rfhphs(t) and (q. O'Opwrty suG:ilk tltimed to bleltuated-
<br />IA) Real Property - In the cos& ce' :eel property, at its
<br />: phYSiW 1oCitlon: o►
<br />(e) Personal Prop" - to tq aese of personal property,
<br />whether tangibte or Intangible, at the residence of ohs
<br />titpayU at if umethe notlw at e'en Is fila
<br />F7r purposes o1 paragraph (2)16), t,eretiiCence of a corporation
<br />ru parWMIP -hell be dawned to M caw play at whk:h the
<br />F11"CIpal executive Office Of the busmass 15 loafed, and the
<br />roicanes of a taxpayw whose rssfdenas Is without the United
<br />Stew Shan be destkd is be in the ofstrkt of Columaa.
<br />(3) Form - irk form and content of the 2ouz
<br />rdUred to In subsection (a) shall be prescribed by °Ir.-
<br />Sctsurv. Such Ostia Mall be valid notwtfttw&.9 any
<br />oftr provialon of law regarding the form or content of a
<br />"Inn of lion.
<br />Noes: See _ez ton 6323(b) for protection for
<br />certain interaeO even tho,igh notice of lien
<br />imposed by :rd.,n 6321 is titer} with respect
<br />to:
<br />I. socuflties
<br />2. motorvehiles
<br />3. Personal vapwrty purchased at retail
<br />w. POMONi 0ropwty ONr~ in Claud nts
<br />f. Parsons Groom sulliecled to possetsory lion
<br />6. Real property tan and Spacial wean if lieu
<br />7. Residential pro" sWJs" to a Mocivic's
<br />inn for certain repairs end impecwments
<br />e. AttomeYsliefl!
<br />g. NMI" Inluranacontracts
<br />ID. Pusbook Wei
<br />(g) RoMrsO Of Noft — for purposes of this
<br />section
<br />(1) arms el Rub. — uniwa,Oticsof lien IsrNdsdIn
<br />Me manner prescribed In paragraph (2) during iM required
<br />nlSnrhoperiod;suchOdbofk nsull/vsaledesfliedonthe
<br />data onw w it is reed Pre ae�ordarea wend eubaletion (fp after
<br />Gie expiration of sorb nailing period.
<br />(c9 Pleat For F ft — A notice of lien rallied
<br />d9tn� GIs requiredrtnlinp perked ahail bw ethtbve only -
<br />(A) it.
<br />(1) 111111h "isbtlrcflilnbronmointeefli eInwMU,tfle
<br />prior nafBe tit "IM watited.ah0
<br />(1q in Me; cut of tea) property, the fart of refilmg Is
<br />entered so rn:erded In an index to the extent required by
<br />subsWion if) (a). end
<br />{91 m arty casein ernlcr.. 90 asyecr monprfor to tie Cate
<br />of a refinrg of notice of Lot under s'Jbaragropn (Al. the
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<br />secretary receieed w item Information (in the mariner
<br />prescribed In row4 r'.rns Issued by tto Sanitary)
<br />conaming s chlmae f: ' tsxpa" nstdva. its notice
<br />of such lion is eha f„ enitaaccorderlcewth Subsection [0 In
<br />ft Stand In wbkh sate' cue wwe is RONd.
<br />(3) Rsq*od ReffiwtR Pentad. — in IN can
<br />of amr notice of Iles, the term -required rdllro Poor means
<br />(A) theaarysa per ad end ng 3p days after 1M txpieation
<br />of B" s after the date of the cosecant finis tax, and
<br />:li; �' IrsrayarparlodendinpwifDthaer��inrot6yeent.
<br />e: ' a 60110 of the pnadng 1114011111 r0hj. Wdd for
<br />LssS�ctfaadflNn.
<br />S'el`, 05. FeWase Of Lien Or
<br />D(scharge Of Property.
<br />(a) Release Of UWL — sib W to such
<br />regulations as ft Soveltap learj prescribe, elk Secretary ands
<br />Issue aNfipta of r- teaase( IW,)f lion imp" WMre gm to
<br />any Internal revenue In nstimr than 30 days after ter day os
<br />whim -
<br />(I) LiMlity SIn&fied or UnenforOutei T):4fiecnfary
<br />findsthatlf vabilltyfortheanwiltasMaeWilol (I(WWAftali
<br />Inform T (tepee. visiresl, has been idly vatvW or tits ' ..
<br />booms *v1v 0MICnzire: OF
<br />(2) bq-tAcri nice•' llshatisfumished tome Secretary and
<br />MWIldby.rlt:1,04 rtsaltIS6WHWledyontfkpsymomiol
<br />the amtllt` acSaasad. two. with all Imersef In rum
<br />L%rsd, rill+ln the lime prescribed by taw (Utdwing any
<br />snot " fit such time), and that is in aoomd" whit soul
<br />requnameirts rdatingtoterms, cortdhNns. all(alttlottheboM
<br />and sureties thereon, as may to spec)hed War" rsgulatwu.
<br />Sec. 6103. Confidentiality and Dis-
<br />closure of Returns and R,tfturn In-
<br />formation.
<br />(r,) U101 toMtn of CaWn NSIUM aid
<br />Return 111M t ON For TU AdngNtirfratlont
<br />PWPOeM. —
<br />(2) U osursofamountofcutstondleffam .- usnotiaof
<br />Ilenhar, tM filed purfuamtoeaCtton{ i(�,tbeamlepn/plUle
<br />ouanrhtMg tengmalee shteise/ by each lien ny tee alecioead to
<br />xhry eeras+teel►0 h1rnlMNw 1eU1/aeq►)t eeritNe wldenew teat M
<br />has a recess in ter property W4460 to such lion, *F !Mm* to
<br />obtain a rip" It Sxh vnvetty.
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