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<br />Elroerpb Frotr� kM�eittsi RereflW Code
<br />Sec. 6321. Lien Fcr Taxes.
<br />of E ;'; mrson fgb'a to pay any fall fvlt Ss or refuses to
<br />'pay. !fn :•nrrla after demand. Me amo.=r. (trrrud rip any mile
<br />"t, additional amount, a:l'sacre to tax 7, ysLessable penalty.
<br />logettlty with any cOetE, ll wnaY. = tie err addition Mettlo)
<br />shall be a lien in favor at ft UaNed $cales upon all property
<br />and rights to peoperey, wh~ rase Or personal. belGniling
<br />to such person.
<br />Sec. 6322. Period Of Lies.
<br />Unless another date it, ii;tcd ^rally 4:ceC by iaw, the I to
<br />Impoil0byaecti0nSii Agf-srrsdaSe line the ASUSSM011
<br />Is made and $hale COrt IM1.L6Tt pil 1,:;Z .. y for the amount so
<br />assessed (or a judgment $96557. "e arising out of
<br />such !labally) is sapaMed d' tuN-rs r:wYCrceabfe by reason
<br />011ap$e 01 tlhY ;
<br />Sec. 6323. Validit: j at Priority Against
<br />- Certain Persons.
<br />W PwehOW4. n of Security In-
<br />torV" MWh/nice Lfeeors, Acted Judpment
<br />UFtR'•VMdltOM— The lien Impotiii bysection01shalt
<br />'iii h$ valid as alp! t edlY purchiller. Mold /., of a Muidy
<br />Icllreel, mechantc'e lKr: , Ev;udgmtnt lion creditor until notice
<br />ftfraof which M"ls VVtfrauuamentf of e," +section Ifl has
<br />t v" tiled by the secrt'1'i'p
<br />if, Place For•Filing Noft; Form. -
<br />tV Platt For Frrq - ine rotice reft'(ed to s-js
<br />section ta) shalt tit Md
<br />(At Under Stave la .vi,
<br />hf Real Pre ;fvf; • !n till case 01 real prcperty 111 OIt
<br />office Within the State ;cf Ins co,:nty 0' O1haf govemmilsita:
<br />t_ildlvis :on►, a9 distghated by Ins laws of such State in
<br />wnith MC pfOp44y Sub)tel to ine I"en it $,tolled. and
<br />(n) PefSo"al PIDXfly - Ili the cafe at cetso ".al
<br />property. witow tangiS'e or i,ting,ti't in one otfce
<br />within the Slay !u ine co:nly o• othet goiern -enta
<br />subdivis!01). as C'S:y,naled by Me taws of se:h State
<br />it, wri:h tM p•:aeRy sweet to, the in ,S s,tualtd
<br />a"
<br />$ yU.th Clark Of astntl Coat. In!hf of ite OS the Verk of
<br />the .i. ".ltd States d-slnctcoirt for Ili$ ).tidal d,S'rltt m whir
<br />the property subiect c0 ,in .s Sdaa!e0 rn,•reve• int Stale "es
<br />-ict by law dergc a11 !r.e Cr1. ;e wh :h meets the (PQ ,,ft•r e' f'.
<br />sJbpsrag'aGniA, :.s
<br />,C W.tn aecors,•;LrUeeds De ine D sr.a �'l C(,-um: y in
<br />^><, t4 resatmeyReca ,ferof Deeds dent a` : :I t' :.otCOVIE,a t
<br />-•°- $.':art{ S.,r,ett t: I't I,t, •t 5,udtt'! •, it. 1, If It a'
<br />13
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<br />ID
<br />MISS
<br />illllea
<br />m
<br />3
<br />Enterw as 00OWWW 1`
<br />89_ 1 n 16 LE 5
<br />,
<br />S TAT CC:Ttre
<br />a�
<br />COtIvIT OF I ALL
<br />$89 APR 3 An 9 55
<br />f
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<br />t.
<br />Elroerpb Frotr� kM�eittsi RereflW Code
<br />Sec. 6321. Lien Fcr Taxes.
<br />of E ;'; mrson fgb'a to pay any fall fvlt Ss or refuses to
<br />'pay. !fn :•nrrla after demand. Me amo.=r. (trrrud rip any mile
<br />"t, additional amount, a:l'sacre to tax 7, ysLessable penalty.
<br />logettlty with any cOetE, ll wnaY. = tie err addition Mettlo)
<br />shall be a lien in favor at ft UaNed $cales upon all property
<br />and rights to peoperey, wh~ rase Or personal. belGniling
<br />to such person.
<br />Sec. 6322. Period Of Lies.
<br />Unless another date it, ii;tcd ^rally 4:ceC by iaw, the I to
<br />Impoil0byaecti0nSii Agf-srrsdaSe line the ASUSSM011
<br />Is made and $hale COrt IM1.L6Tt pil 1,:;Z .. y for the amount so
<br />assessed (or a judgment $96557. "e arising out of
<br />such !labally) is sapaMed d' tuN-rs r:wYCrceabfe by reason
<br />011ap$e 01 tlhY ;
<br />Sec. 6323. Validit: j at Priority Against
<br />- Certain Persons.
<br />W PwehOW4. n of Security In-
<br />torV" MWh/nice Lfeeors, Acted Judpment
<br />UFtR'•VMdltOM— The lien Impotiii bysection01shalt
<br />'iii h$ valid as alp! t edlY purchiller. Mold /., of a Muidy
<br />Icllreel, mechantc'e lKr: , Ev;udgmtnt lion creditor until notice
<br />ftfraof which M"ls VVtfrauuamentf of e," +section Ifl has
<br />t v" tiled by the secrt'1'i'p
<br />if, Place For•Filing Noft; Form. -
<br />tV Platt For Frrq - ine rotice reft'(ed to s-js
<br />section ta) shalt tit Md
<br />(At Under Stave la .vi,
<br />hf Real Pre ;fvf; • !n till case 01 real prcperty 111 OIt
<br />office Within the State ;cf Ins co,:nty 0' O1haf govemmilsita:
<br />t_ildlvis :on►, a9 distghated by Ins laws of such State in
<br />wnith MC pfOp44y Sub)tel to ine I"en it $,tolled. and
<br />(n) PefSo"al PIDXfly - Ili the cafe at cetso ".al
<br />property. witow tangiS'e or i,ting,ti't in one otfce
<br />within the Slay !u ine co:nly o• othet goiern -enta
<br />subdivis!01). as C'S:y,naled by Me taws of se:h State
<br />it, wri:h tM p•:aeRy sweet to, the in ,S s,tualtd
<br />a"
<br />$ yU.th Clark Of astntl Coat. In!hf of ite OS the Verk of
<br />the .i. ".ltd States d-slnctcoirt for Ili$ ).tidal d,S'rltt m whir
<br />the property subiect c0 ,in .s Sdaa!e0 rn,•reve• int Stale "es
<br />-ict by law dergc a11 !r.e Cr1. ;e wh :h meets the (PQ ,,ft•r e' f'.
<br />sJbpsrag'aGniA, :.s
<br />,C W.tn aecors,•;LrUeeds De ine D sr.a �'l C(,-um: y in
<br />^><, t4 resatmeyReca ,ferof Deeds dent a` : :I t' :.otCOVIE,a t
<br />-•°- $.':art{ S.,r,ett t: I't I,t, •t 5,udtt'! •, it. 1, If It a'
<br />13
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<br />0
<br />ID
<br />MISS
<br />illllea
<br />m
<br />3
<br />Enterw as 00OWWW 1`
<br />89_ 1 n 16 LE 5
<br />,
<br />S TAT CC:Ttre
<br />a�
<br />COtIvIT OF I ALL
<br />$89 APR 3 An 9 55
<br />(21 Situ$ Of Pte" Sub)elct To Uin - For p i.7.m of
<br />parapriphl f it and (4), Croperty Sha-i bli dtemad to t K 53Uated -
<br />(A) Real Property - In 14 use of real VDIt", let Its
<br />pMys,cal !oration, or.
<br />(a) Personal Property - In the case of pereo:+at property,
<br />whether tangible or Intanp:b:G at the res!dencs of the
<br />taxpayer at the time the noticeol lien is 1,114.
<br />For purposes of paragraph (TIiB►• Wraslein:4ofacorporation
<br />Or partnership shalt be Ceemel n to the p'an 91 . which the
<br />principal execstrva cities of Poe VUItIMs Is 102M. and ft
<br />residence Of a tcrFa)er whose residence I$ MINA tie MIlAd
<br />Slat" 11'111110• :t!AAWO Min the DIVIlet of CO'u**4
<br />(3) Foam - era form and conl5nt of IM: flotiu
<br />relarted 10 n 1.13"nion le Sian to p u-It>ed try the
<br />Secretary. Such r:ahce Sht'i be YA'id notwdh$taSGng ally
<br />otMr prAV:a:dn of is* regard -nj ilia form or content of a
<br />Note: See for protection tar
<br />certain intterwi.1v c�,en though notice of Ilan
<br />imposed by sec- lorT't1iIT is tiled with respect
<br />to:
<br />1 Sewnhss
<br />2 aas!ct veht!13
<br />3 PrIriL9a1 =, ;1rryp:rchisadatWell
<br />a PP.rco ?1t2-oJert)'P :tthasld ne$suti<_;!e
<br />5 Ntsc: alp -o;srtyiu5 :4ctfd uV.ssesswyt4r
<br />9 Real p• opsrty1 1ran7SGdc!tilL1MI"enluers
<br />1 Rel Iftiva! D'GMftv5te ;le,'t•0N'it0wiil9
<br />!yen Ic- CO:fa' n repi r0 we ,t• ;rtererintl
<br />B All:rrAyStutrs
<br />q GtrtP "•i ^st•c-cecOnfraifs
<br />1D Passt!3 :w I.ans
<br />ig, Re811ng Of Nflitee. — Fo+ purposes of this
<br />secl,cn .
<br />,U General Rule.— U-Itssnohceaflnrilfretiiedin
<br />ere r,.ann1! in paragraph t2) Its ab; Vld
<br />retitingpPd3d t!i(!°n]t:cea' ian iris;$ be treated as Grel r,: the
<br />date o't*:.: :rIf:;1 :rd,in ac- pylanee w,fh siiwc " after
<br />the e►piral i. Ir -..,' .f'd,•rj IV,"-4
<br />'I, Place Frw Filing; — A rc' :e a' -1, V,eir
<br />d„nry the,fc": tt7 '151" "� :! " :. Soto 5e [!1tEbrC On/
<br />-Ai .. f, , Ivn frt .4eeotren,s i:1& -11114
<br />p' 0. ^ii Gt )t I:tn Was 'i ed and
<br />:, Pie case 01 lea• :. :: e � &. 111t, r; ,s
<br />r.�are0 an: recorded -^ A4 _o •h- "eb : :[ -' ?Ed�-ed 51
<br />S .:,StUAr if, 441 aid
<br />,.any case ,n wrf ;n ii Cc. f' M :e �'• ; • .the dart
<br />G1 it rerd.rp of t'ntice 0' I,en dr'eer SuSCa'iF :1 fA1 the
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<br />Am-l$ry erri;14 Written information (in the mamw
<br />p1su$bad in regulations issued by ens Secretary)
<br />cOrtgmfrtq a c"uge in the taxpaylre refl0ente. 11 a Mowers
<br />of Much lifts Is also tiled to accordance withsubsacbdr (1i to
<br />thf SUtb
<br />it, w rtir luck relldm is located.
<br />t3). Rfefitttitnd• F9011139 Pli" — to the =0 :
<br />of eety 00tiee of 14rer(5i!as 11- required ra IEN period' mains
<br />If* one-yArr pending 30 drfaisimr fife expiration
<br />ff +G.yt7fe attar 1316,219 of the assitum, .f the test, and
<br />'33, the
<br />OneyearpS,ZPnEmpWlth iu4ap{nkCntlEyaar6
<br />Ater 1" hose fridta.aadinQ rpui:tt slit rp .Kr!ed4;y
<br />such notice of liars
<br />Sec. 6325. Release Of Lien 6t
<br />Discharge Of Property.
<br />(a) ReNsea Of LIM — subject 10 such
<br />ragulatioas a$ the secretary may prescribe. the Stcretasy $hO
<br />Issue a artilicata o1 rdeue ct sny hen Imposed with respect la
<br />any Internal rrianue tax not later than 3o days after the day or
<br />W:VAh -
<br />(1)Aiaoilty Satisfied or Unenforceable - The Secretary
<br />tl °4s fetal me liability for the amount essessed, together wiM a t
<br />tt /nst In respect twedf, has been fury satisfied or his
<br />beCOmre Ipa!fy unenforcesbia. or
<br />(Y) lend Accl; Il d- There isfurnuheoto the Secntaryand
<br />accepted by him a bond that is con0ltiorod upon the payment of
<br />the amount assessed, together Willi all interail in respect
<br />thereof, within Ins time prescribed by law Unctod.'o any
<br />extension of such time), and that I$ In aeeordieres wl sech
<br />requirements fa•at•ng to terms. corddlons. and form 0! 1. ".e bcrd
<br />and sureties trerecn as may be speeditd by etch re$a.ations
<br />Sec, 6103. Confidentiality anti Dis-
<br />closure of Returns and Return In•
<br />'.u; elation.
<br />Disclosure of Certefn Retums and
<br />Ptetufm Informetfon For Tex AdmtnlstrilONs
<br />Paw"
<br />-. ,-. 1SdIGSJ tCGIt'r9�r1 :e0Ji1.'d� :,t� !^ :f L''Gt. {tpl
<br />(it 't . Eleh h!td pL'SJa ti t7 StLt'c'11i32311; theamo;rt 011ie
<br />0 G :SacC• ^q oo. gat.:r. s" l6rsa 5v su:r,,en rrsy ce C,sc o sed to
<br />any person who /Urn:;Y'dt tahiactory *ralener- dtilmVIA! he
<br />nA5 a r:gtt ,n ire S.,biect t0 Seth wen of ,n•lri 59 1
<br />r,ght i^ s.cr 9'Lterly
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