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<br />Sec. ^ t' .Lien For-Taxes.',
<br />1! owl 3torma fratda t2 two zrsy in neglects or relusis to
<br />'paty•j4C'liil4 after CeP.fltinr If's Amount linc(Jdrng any Inter-
<br />M 85aitfptat amount. atlmmcn to tn. or assessab:s penalty.
<br />togrow, ". any wab Wrat'n ay accrue its afmon thereto)
<br />ehaf: be a TO M favor at the u"IN states; ripe tiff an property
<br />81111 lowest to property. w ~ real or ;t-Tana . won(lrrg
<br />to each WSW
<br />Sec. 6322. Period Of Lien.
<br />unlesl another data is specillesily fixed by law, me III;,
<br />ImpcUo 6 y section 021$hail arise at can time the atsessmen•
<br />is math rend Shut Contilk)e sated the liability for the Wor s:.'
<br />esla me r .:.a )udgmset seam? me taxpayer anslrg oN a.'
<br />sutb :;ttriM)^ .a sabslied at Womb un/nforuabts by reasor
<br />Of laps Of time
<br />Sec.6323. Validity and Priority Against
<br />Certain Persons.
<br />(a) Pureha 1, HWW Of $me* In-
<br />laraata, Machat We Llownt, And xflvd awt
<br />Lien CMWOM — The lien imposed by slrtfon 0l inzi
<br />not pee va)Id as against any purchaN /, holder of a w,,rt;.
<br />Interest, madhanlc s I,enor, or judgment hen creditor until notice
<br />tfterael stlhith nUota the reQu,reminl$ of subsection if) has
<br />(!tole 640 by Ins Secretary
<br />in Ptaa For FNMA Notim, Form. —
<br />(1) PgCe For Filing • The notice referred to in sup'
<br />$10011 to) $hall be filed -
<br />(At War Slat/ Laws
<br />(I) Real Property - In the use of ftal p :0oerty tin ore
<br />office w,lhin the State (or Ise county, or olhir governmental
<br />subdivision). as designated by I" laws of sich State n
<br />00 the property s',blecl to the hen is smutted, and
<br />(u) Personal Property - I..n the case Of persArat
<br />property whether ling.ble or mtangifye in one office
<br />W'-tit the State (or the Wanly or ^.7,6•' y *,,avernmerita
<br />t%Ltf' vision), as designated 00 the 4YL ].f such State
<br />I, rn:ck the property siblect to the _t'r .s $,gated
<br />1),-
<br />',P; With Clerk of Q•Shiri ca.:n -in the off,;e of the verk of
<br />rho :r,ft0 Stites C st�G :r >turtsr ors tJC'cao d'sfr¢t •r wr. to
<br />''h :'!'.•Ci!rtJaJa'C110 •( :',i.'; t :+died wheneve' thWvetai
<br />r'(y.'oles,gr'a- edone MtEwh.rhmrYiSW?,.,i.,. -r•e- ..
<br />_j01J,Yt :jn (Ai 4'
<br />•f) WIYh RerorCr Gy CxtCf ,f tar rrrt•rt tt ^,� -+p .
<br />ir•e ytl! i'gt the Reco•de• .• 2r ►.".5 D' w,(-, ii-r. it En
<br />f`e v CiE�yY su7tecr r ts;.�•ec .S . %.Baf ,� f" f. tr •r W
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<br />Entered as Document Hap!-
<br />89--- 1 Cl 6 Ll 6
<br />Crantnr
<br />S1AIE OF ter "dP :SKA) SS
<br />C- 11117 IF HAII.LL
<br />a.
<br />IS APR 3 AM 9 55
<br />(2) Sltus Of Property Sub,'eet To e`en - For plrpasn of
<br />paragraphs 11i and W. property !hilt W Mired to be sltuatd-
<br />(A) Rea) PraDarry - In the use of rent pmpir y, at Its
<br />physical location, or
<br />(a) Personal Property - to the ease 61 personal propanev,
<br />ltNlrier tangible or intangiblt at the reslift" of the
<br />taxpayer at thahme the notice of l,tn is fined.
<br />For purposes of paragraph (2) (8). the rosldtnstt of a corp14"I
<br />or pannarah:): 1W be deemed to De the piss at N!flf :the
<br />principal ttsvu4il. office of the Quemiss Is Wild, W ttw
<br />rosidenca of a taxpayer whose (IUdelte+s witnrst tt.—OUitot
<br />«rata ounce t» darned to twin tra o :stritt of GY.urnbla. • .
<br />(3) Form - The torn aril co':ttnt of me npft
<br />rthrfd to in subsection fe, thil, as p-tiscrited by the
<br />Fecretary Sutra notice shat: to val d rvM**stan;ing any
<br />acler provis'an of faw regaidn; Ir -e form or vvnitnt of a
<br />6fieeof I:en
<br />Hdr. See section ZZ(h) for protection for
<br />u3rtain interests even, though notice of lien
<br />imposed by section 6321 is titbit with,respect
<br />to:
<br />1 Securities
<br />2 Motor vishWes
<br />3 Perlonai property p,rchised eltetll
<br />4 Personal property purchased ,r ususo Scre
<br />5 Personal property e.Giectd tp possessory ae-
<br />6 Real prc;lerty tax and special assasmeht I•arl,
<br />7 Res:de•','i1 drepenlr t.,5;ect to a mochar,t c '
<br />!,enfor ir7tam repairs and,mprovements
<br />9 Attorneys Gans
<br />9 cenan Insurance Conflicts
<br />10 Pass000k lolls
<br />igi Refiling Of Notke. — For p;rrp,,;e, (, :>„
<br />$!thou•
<br />(I) General Rule. — un:esc not,ce of Ilene • Yldrt'r.,
<br />the manner prescnoed in paragraph (21 diung the
<br />rehl:ngperad sachroLCeot"ensna, +be treated isf.:!dan!'s
<br />date onwn,en a Is filed or accordance With s.,I)SM -rn 1,- Vt
<br />the exp:ravcn of si:h •e r,rg perod
<br />r2, PIKE For Filing. — A ";ice of a nrr/
<br />d,nrgthe't :7v!d IT'ray ;errcdthatUe"ec•:.eon,
<br />'Al If
<br />.f. s.n,r- o'cool off:ca in wheht,3
<br />w'.y -0W1'7 on was f,,ld a-s
<br />;3'ate 0 real Cro ;erty Ir•e taC of lt•I:,rg Is
<br />e " :•S iIr , ... , a,, .r (,E• ..� •Rr, ett(r,: . ,.• I:! ..�
<br />u ear :..r, +• w..L:, 9q 'art a' ^.r:•e ;,,.r, J.q:
<br />LT i r.r r61 ce of I e,. orCr• t- :pa•a�':Ia •l.a.'r1t,
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<br />a -�- Of nl�fnc
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<br />S1Crala(y (in the manner
<br />prescribed in it7:511=. iss'.red by the Scrstary)
<br />concerning a ch jmle'n IN taxpayers tasiderce, it a nohCe
<br />otsucn Ittn is x:1060 d ) ir:cotdance with subsection it) In
<br />the Sirtr In wh :cif S;:CEt fltlCfnCe is fouled,
<br />c3) RoquirIed Wiling Pedo& — to the can
<br />of wry -mucoofiwi.ifsop*tworsdrootingot*icd•means-
<br />tA, the o:wyaar tollpi fr4stj 30 days alter the expiration
<br />of a years after its dale of Pie assoisrn/ill of the tour, and
<br />(8) the one -year period ending with the expiration of5years
<br />'After the close of the preceding repu'.rtd reTding period for
<br />tucf, notice of lith.
<br />Sec. 6325. Release V Lien Or
<br />Ditcttarge U' Property.
<br />(a) Rolow Of; LWrl. — subwt to such
<br />regulations as the Secretary rcaf prosvits. the Sarsetary shall
<br />Is$ua a artd�cate o1 nlau of airy hen r^�pased write inspect fa
<br />any internal fevinue tax not later man 3o dro after fhe day or
<br />which -
<br />If) Liability Satisfied or Jn#nfor.1WV, - The Secratait
<br />finds that the liability for tea amountassessed, logelhsr with air
<br />Interest in respect thereof, has been fu+:y satisfied or has
<br />frldoma legally 6nenforceable, or
<br />fl%' Rond Accepted -There Is 1umIshed :a the Silvetery end
<br />a:ukoW, ay him a bpndthat Is cord,uoned upon the peyment of
<br />the a,a7::nt assessed. together with as interest In respect
<br />thereof, within the time prescribed by law (Inclid -rig any
<br />extension of such taut:. and that is in Accordance with such
<br />repumlmentsrel$Urgr :,s, sc;nd,t:o'a.arsd form olvitbona
<br />Arid s etillthereon. ; ^:V, be s;Ac'red r/ SJen'tg:4hanf
<br />(13. CciT°identia,iiy and Dis-
<br />closure 0, Rm,.:Iurns and Return In-
<br />formaticn.
<br />OlWosure of Certain Returns and
<br />Patin m, information For Tae Administration
<br />PJt714Fa.
<br />e:ahas LNIF T.. , •,1:1 - '.Sect on FAA.':'.. 11 .'e l ^•7.x'1 Of % .
<br />o..isfan�--g :c.; ',r•, eabit5,0, 1nr-31 beIsccsrdt:�
<br />any eS ad17f2Li0' y o',I :e� er Ce "Ce l ^3f `e
<br />his a :'a,'' ,r ir-e property s.b(ect is S.? i:en DI .r. -tits 15
<br />r Vij :'4 r'(a f ;^ s rcr' p'Cperty
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<br />tee:
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