|
`-
<br />4
<br />6.
<br />y
<br />h�
<br />V
<br />Eioa "from leteniei Rewire Cody
<br />Sec. 6321. lien For Taxes.
<br />I
<br />W'
<br />If any person liab e w ray any tax neglects or aCutm to
<br />pay fa>a safne after daaand the arn7 ut (tn: udin arcs rrr,r-
<br />eat, sdaulall amoutr 4d4t,an to tax. or Wdlllabie psawtri
<br />to"Vii with sly offer am'n no accm In adfllem ttletMb),
<br />she's'" be wren In favor of Ihe United Stilts up7n all ommity
<br />W rights to prop MtY• t Wloy real or personal, beanpiN .
<br />to such Oman.
<br />Sec. 6322. Perim it lien.
<br />L'yW ac"W dale Is Specifically fixed by law. the firs
<br />(fstoMe L'"Idlon 0321 Shall arise at ft tits the VAMP II
<br />is made end shall continue ,net Ilia tiab,'hy toy ow fimJan 10
<br />atagsed (or a judgment against the WAIN aritinj W pt,
<br />such liability) N eatbf ad or? of urMntooroaabis !! rearm
<br />of law of time.
<br />Sec. 6323. Validity and PriorityAgai fit;
<br />Certain Persorm.:
<br />(4) Pur howsr, NOW" Ot Se UM lit.
<br />tenet, ModwWs Limon, AM Judi "ll
<br />LNn Cn11111H . — The nn imposed by season fW— shill
<br />not to valid AS against any purchase. Wdey at a aecvrh'
<br />irlesm. r acMmc'e [Jim?, of judgmam liar, cw:rfor unl11:Loup
<br />ttyrW: which meets the rnuirements of 5:,3sectlon fit 1,17
<br />Dim filed by the Saereraryl
<br />PNoe ForRkjhodw; Ffum.—
<br />0Y Plate For Fd leg - The notice rtiarted to to Sub -
<br />"CtiYrrsf A06efiled-
<br />jgt :trier Stec, LAWS
<br />(1) fiat Property • in the case of real progeny. in one
<br />office within the stilto W the towfly. Of Oliterlovammir"
<br />subdivisbn). as d"Isfato by the laws of such stale. In
<br />which the property ridged to fit INn Is set"Id: so
<br />personal prWity • in do cast at personal
<br />iM110 ".y, whether tangible or lmsttgible. In Ora otflea
<br />*93111 the Stair (or eN county, at other gooamm natal
<br />uutldiviai0n). a" designated by the taws of melt State,
<br />in wW eat preprty nAJect to ft tom Ib ituitot
<br />or
<br />(0) ,with dent Of WSW C40:0 1. In the office of the Clot e"
<br />Mat WPM stern district trot for the Judicial dirtrlo In which
<br />tfla r1ijitt -1 Subiect to flan is Situated, whenmw the Stmo het
<br />nortkilo dnWitledOneoff"which toolethertavemilitasf
<br />subperagrapt► W, or
<br />(C) With Mcerdlt Of Deeds Of The 0irritl Of Columbia • In
<br />the office of thefiscaroet of Owls of theOis :riCT V Coiumbw, d
<br />Me Panty $Awl to ft i q to s,tuatsd In ft 0 my of
<br />CWT*&
<br />Is
<br />A
<br />0
<br />eo
<br />Entered as Docum e4 Maly
<br />89— 101644
<br />Grzntot..
<br />(Ytrrtaricei�_3.,�
<br />S'i "1,I= UES.IA3KA) SS
<br />0
<br />989 APR 3 AN S 49
<br />1. (2) Silas of Property Subject To Lion - For 04—Asm of
<br />araprlphs( 11 axc 4,t property SWItsdomedtotosruaw. -
<br />(A) Asa) (R:arty - to Me teas Ct real property, at Its
<br />p41W Ificecror
<br />(a) Fnsonal rm;irty - la ft ems of personal prop m.
<br />whether fain —cu or intan(;wlo. V, me res:Cance of tlN
<br />i+xpayw as dlet:nhl the nobs :'t en te ti110.
<br />firipurpoeea ot;>elgraph (2)(e).thensldenuota cc wu:allon
<br />cp partnership dealt be dearm to b the place a! vtbr -ry
<br />p4ncipal executive office of fit busftss Is loran ,aeI!%
<br />tosidena of a tu;sya whose reareexc rs without tt!r:�nlid
<br />Elena sha!I bedenasdta be ratty ^urtict of Cofumtta
<br />(d) corm . i'm farm mm content of yn aaus
<br />rali'7d to in suwoK:r in, olio)` be prsstilbet t•y fit
<br />Secretary. Su.f -, == tru. of valid notielthirmer s any
<br />OINr provision ;r jaw 'EgV-i j the form or contant of a
<br />notice of Ilan.
<br />I!fN: See section 6=b) for protection for
<br />cle"'aln interests even tho,lgh notice of lien
<br />j :7,i ;osed by section 63321 is filed with respect
<br />Li
<br />1. SeturttlN
<br />7. Motor vehicles
<br />3. fltrsiorw pro" Furt91aarrdcf1 stall
<br />e. Personal are" WC11awUm Usual it's
<br />S hraarti VT,4" SUNK" 10 possessory flan
<br />0 Mal And speelai asssslnle111 ho ss
<br />I. subjecttoa mechanles
<br />lion far;e^Jir epatt5acedcTprOWnhenle
<br />e AOOrneysi,«u
<br />4 Ctrtainlnwraneecr:*tvlee?
<br />1(t Possboo! feline
<br />(0), RKtl(ing Of M1Dtiefe. — For PUMOM of this
<br />gW.1an••
<br />n), Goan► Ruio. — ueieea notice of lien Is ratio in
<br />tits manear prescribed In paragraph R) during the 4491140
<br />ruilllhgporiod, sum notlaal UonOleO Defrosted Wiled onthe
<br />doe yf-enich It i&G- fd (In accordance with fubslcPs ^.�Q i Otte
<br />111,1 w 01Yien d eutlr nifilln period.
<br />(a Ph= FW A notice of 4n, rolled
<br />during as fW% Ifihytq 001111aff OW bill ~Ve onty
<br />(A) d-
<br />0 rat" "olrceof lien is VW..19N office tn*uhihe
<br />pilot notmit rion was fifee. and
<br />fiq or ale (UL's of real property. the fact av rOtlirg Is
<br />ltittred &7j,%mqjm m an Index to the astwn raquiec by
<br />Etttleeet,drt 13 '?). Ono
<br />(Op in any sae In whlrn: 9C tee —, or sore pror M Lhe data
<br />alumfihrd otrrotin of tier t�tta ra'narbp tr (A). tfhp
<br />Rrn. fir• ��Ffl�
<br />i
<br />Q�1
<br />`0
<br />Z
<br />P
<br />Secretary fmivld written Inforrnaticn (Irt the tsars► .
<br />preaCnbed in reg9tanors 1940d by it* SecfetMl.
<br />caroming a Clam InthetaOlpiyeYSgT Cf itstivio
<br />of such 140 Is also filed haceordsrinwitttanz s4eNan(1) h
<br />the Stale in NA lch such midase Is to aWe
<br />(.St Requtnd Rlfoq Perlo(t. — in dN Casa
<br />Cary notice of fisn, the term °fa4uifed fatifry period" means -
<br />,A' the one-year periodtnd :rp30 days after IN 1X0111103
<br />e..• 6 years offer the dale of the naessirM of the tic. and
<br />ic; IhtonrylarperltsdendtrpxithftNtxpirationoteysars
<br />after the Nose at tbo pnadi 4 raqu,red refiling period for
<br />such nolio of lan.
<br />Sec. 6325. Release Of lien Or
<br />Oischarge Of Property.
<br />(a) Rebw Of Lim — sublet to such
<br />ngulanons a the Seontary may preWbe, the $KmWy shat(
<br />Iasw a t"fleateol nleapot anyllen fnlpoled with respsctto
<br />any internal few" W tax nor later ten 30 days after fit day on
<br />which
<br />11) Liability Satisfied or Unenforceable • The Secretary
<br />finds that the liability forthe atttourlteatlessed .sog1ft with AN
<br />interest In respect thilml, has ben fully 1a1111i1d Or hat
<br />bmmelegelty ur*dorc#M or
<br />ftl Hand AC apt N- TheraisOAllWiplheSacrl4ryand
<br />accepted by him aWA "Nils cane Aionedupttnthe p1ym"Of
<br />the amOWI ASSM e, topidw wi0f all Interest in respstt
<br />thereof, within the time preaetleee by law prKlAng ar.,
<br />ealenslon of such eras). and "a Is in Wordants with sccl
<br />r qulranwnnreiatingtowas ,conOrDOne.ladtansofthebcfN
<br />and su4ugthereln, as maybe spseilied by sucl rWallom
<br />Sec. 6100. Confidentiaii and Ms-
<br />closure of Returns arj Return In-
<br />formation.
<br />(it) Di> dmn of Cut* RIiMxrle ad
<br />Rohn lakill
<br />nelm For Tax .AdhiiniiiihI
<br />PU,��—
<br />(2)
<br />Ota: IOfunafamountbtoulatandmpiar .•s'nnotie *.ff'
<br />IianPalDNnt ,INpunu0r11idstlCCOni�t3f!. "tiea'rOuMOtt}Mt
<br />otvtittdlrgoM) gation/se1INbyeucthflanMW belikii Is
<br />any Wit who timishp Wladactory wrtf(ao eve OU 11181 he
<br />has a -�ht It the property SAKI to Such flan Or Intends to
<br />obtain a right In suO vats".
<br />aS�
<br />R
<br />i�
<br />r
<br />�s•
<br />0]
<br />
|