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<br />Eat: qb FMM hdmW Resume Code
<br />Sec. 6321. Lien For Taxes.
<br />it any pits" ['am to pay an tax neg*tf or refuses to
<br />pay 1110 same after demand. ft Sewall pnclildinq any inter.
<br />AK 060" amount. sation %tax. or unsubie penally,
<br />together with any cat 90 me41.w,arua In addition ineraid)
<br />"I be a IUn In favor of ft U' mtaue upon all property
<br />and rlghfe to property, *w* iUf or personal, belonging
<br />to such perm.
<br />Sec. 6322. Period Of Lien.
<br />UMem -,cart data N War ally fixed by law. too lien
<br />' Inlpoaed by aedion IL32t char ;vtise at the tlme ale aasalnent
<br />Is midi and "1 cOrrttnte txrtri me liability for ill atteoit $0
<br />aslesao4 kr a {udgmed apalnal the taxpawafivrig an of
<br />each
<br />RUM "new or Owones unenfortiditrt y reran
<br />OIIai7eegftifllR: '
<br />Sec. 6M. "Validity and Priority Against
<br />Certain Persons.
<br />(a; himmWb Holder# of SNWNy in.
<br />LlmCttlMae I —The lien Imposedbyoectionowshelf
<br />M be valid as against any purchaser, holder of a Security
<br />InNrgt nischank's( tenor, or)ttdgmtMt111ncradHarunninotice
<br />Marsof trhich resets go relfulraretMt of eublKNon (Q has
<br />Lein tied by tfeswretry.
<br />in Flom For Fftg No ft Four—
<br />(1) Peace for Filing - The notice referred to In sub
<br />WNN(gserRleftlod-
<br />(A) UnderauleLar n,
<br />' () I�a11 eagerly • yr t7a cam of real property, in one
<br />otnwrtlNM r.�a etta(sr yrecouttY. aotfergcverrtntarltl
<br />Sub"taiattl. as Nora led by nee 4" of Such Ste. In
<br />wiNCh ttasprlperty stl4aet:o ate sun h arhelld: Bred
<br />(U) Personal trrrywny .. N IN can of persaial
<br />prolartY. Mlew tavue'Ha Intim"k, In ore ores
<br />wiM)" the Sate C Ihtr tear:;): other er povemnemal
<br />subdivision), a dii0cm.tktt• b"And laws rr rich state.
<br />In tallldds re Atallarty sre(ec1 to me i,at it, 4lNwt
<br />er
<br />(1) With Carl of Distrtt:t COA - In the office ct tee clerk of
<br />the Unled Stain district cw 1`21 the iudWat difhict In which
<br />the /relMty Mod to lion a ffu sad. - h fig.'s, the State has
<br />nol by late dosipeled one off,rs which marts f he rag u I rentents of
<br />sulinrograp W. or
<br />(C) with flo order Of Duds of The District Of Cihmbta - in
<br />file Htceof1heMcorderat Deeds of the 0l striclof Carumbia. if
<br />the pro" eutllwt to an 60 to nibuttxf in ft District of
<br />Coh+nibia
<br />1
<br />g
<br />3
<br />r
<br />I .
<br />low
<br />Q
<br />9..�
<br />!'
<br />En*red as Dmument eta.
<br />s
<br />Gra�ttor
<br />Grates
<br />P��tioei
<br />TATE 0_r NEORASKA)
<br />OUf;TY OF HA SE
<br />LL
<br />3 99 7 Ali 9 51 ;
<br />(2) Situs of Property Sut(wt To Lim • For purposes: 01
<br />luagrsCf►sU)andl /). propertyshallbe defined l0 W sltuNea.
<br />(A) pal Property - In tM can of rat prapwty,•, at IU
<br />pthysical location: or
<br />(1) Personal Property - U the tole o1 psrtonsl prOWty.
<br />vrltetfor taregibe or Intangible, at ee raldertw: a1 the
<br />tlaxpayK et 1h1atGle thee retke od iMn iafllld.
<br />For purposes of parapraph(2)(5).it* stall1m of acorpotadlon
<br />or leortnership shall be deeteso to tw 6' V40 at whittl the
<br />principal executive office of ft eiiv& ;F is located, and the
<br />ge11110" Of a taxpayer whole rISIMM :1 wigtout the Untied
<br />51131111111 shall tw domed to be arthe Disir& h Columbis.
<br />(3) form - The form and tmr x> of the setts
<br />rftrld to In subseaen (s) erAln fie tuauribed by Ate
<br />5wrtary. Suds notice Shall he Veda' MUMotstdNg -any
<br />other provision of few reoarsro the Tc .t or content fir: a
<br />notkeof lien.
<br />Noll: See scr:(t0 t3323(b) for protectian star
<br />U10 Interests even tho,sVT notice of ifun.
<br />tmigosed by section 6321 Is 6ilel with respect
<br />to:
<br />1. Securities
<br />Z (sow vehlctes
<br />& ftww property purchusd at retail
<br />4. Personal property purchased it Cassel sail
<br />Personae property sW*Ndtsaa tssory lgn
<br />his Real property tax and special anteeneent liens
<br />T. ; flial N&I property SAKI to a mKmrllc.s
<br />Ilers for Cina a repairs and improww is
<br />� Attornty't.tars
<br />A Certainir¢u7lrtscentncti
<br />t:. Pauboolt l"M
<br />(o) Raft Of No" — rot purposes oldrys
<br />settton-
<br />11) Ger" RUNL— Unless notklotlienisr#FW'if,
<br />ate mower prftwbft'Pi wilgrtaph (2) dunno ere repu:rto
<br />r091111 Wf@d. SUM rtdtiteof go ba mated a filed on IN
<br />dit11 whtc111 it12file!(]itWX daers0511:cutewnon(0)atttr
<br />tow (> otaal is of Such reltlinq period.
<br />rte; Pfaae ftr Ifalft — A notce Of Hen RUN
<br />dufhg to rewV tennis period stall be eff ctivs only -
<br />(A) B- . •
<br />p) w4' U' SaorawbrolledintlwoffkeInwhkhtra
<br />prier notice of lien was filed, Ind
<br />(ti) In the can of real property, no fact of refifHa if
<br />enured Sad recorded in an Indes to the eslent raettirad by
<br />c'ublaction (f) (41. and
<br />(e) In any use t, V -filch. godly$ or more prior to ffte dsu
<br />Of a refiiTlg at 1`1330 of nee under subpetagrao (A). the
<br />Secretary ngivad written Information (In the mim16
<br />praeribld In regulations laved by the Sk!to)
<br />conclming a change In r4laxplyer's rhl;Wenca� liramlhoe
<br />of rich lion Is also filed iii Midascewith aubsicjlbn Min
<br />me Stale In which such residence is located,
<br />(31 R1MNiq RKlpdt �'Mr f>III case
<br />of W. ra"e .Ike, ee Urea "rsafrhed fellllf ' gt►lft'y`.hieSns-
<br />(A: 'Me one-year inde iendingagdaiyaAtitir ftr3wrailm
<br />of a >{e7:s after iN date of the measeratbf tb (w, ar.1
<br />(8) rneoneyuri�odertdnDwithlMlx�inenenof4yerrr '
<br />After the clam of the preciding it4v61d1tii'i12 jirioJ tca
<br />r4n, notice at Ikn,
<br />Sec. 6325, Release Of Lien Or
<br />Discharge Of Property.
<br />(e) Rokm Of Len. — subiw to ride .
<br />regulations a the Ssdretry nay prescribe, the Secretary sMll
<br />issue acsrtingtsof release ofmyllm imp" wimin"atts .
<br />an internal revenue tax not tW &03D day$ otter the day on
<br />(1) I10111ty SOON Of thWoceeabie • TM Secretay
<br />finds that tM l l l bi l ity to r tM wwAg a1inw. togetho r with o
<br />MUNI In (051141 thereof. hall been fully satlsfed or has
<br />becone legally unenforceable: or
<br />(2) Bond Accephd •Thenh furnished totheStalUry and
<br />accepted byMm -bond that NcorfdHioneO updntfeyaynoritet
<br />tee amount assessed, together with all Interest In [$pile
<br />thereof, withrin the time pnwribed by law (Indtudlrtg e�r
<br />extension of such tine). Sax flat Is In accordance with $2
<br />requirements WAtingto tern$, VM1110m. and him oftho bw •
<br />and turell" eereon, a may to tpwfllld by Ilr(rh regtAaHolt$.
<br />Sec. 6103. Confidentiality and Dis-
<br />Closure of Returns and .Return In-
<br />formation.
<br />(t) WWII w" d C0411M Rltl W MWW
<br />RPM m Infamugai Fev Teit A rat w
<br />(?} livutos ru eofamauntcfaNStlydinyrtes.•f. al;yit:Ca!
<br />lienhttt> QentllMpunua: rttuseediort6SZ ;i:!},t�ea�ourt4!tise
<br />arttw4irq obtigatiateeectesspysuNtetn stay br dNctteeea so.
<br />any parxon rMlo turnilnea aatitrlctory wtidfllt etilerta that M
<br />Rat a right In the property steepen U t:eh Ddit er intends to
<br />ootatna rigf:t in Itxytpraparty.
<br />J
<br />r'
<br />a.
<br />!r:
<br />r"Itl
<br />*
<br />r
<br />s
<br />6
<br />�i
<br />.r[
<br />Eat: qb FMM hdmW Resume Code
<br />Sec. 6321. Lien For Taxes.
<br />it any pits" ['am to pay an tax neg*tf or refuses to
<br />pay 1110 same after demand. ft Sewall pnclildinq any inter.
<br />AK 060" amount. sation %tax. or unsubie penally,
<br />together with any cat 90 me41.w,arua In addition ineraid)
<br />"I be a IUn In favor of ft U' mtaue upon all property
<br />and rlghfe to property, *w* iUf or personal, belonging
<br />to such perm.
<br />Sec. 6322. Period Of Lien.
<br />UMem -,cart data N War ally fixed by law. too lien
<br />' Inlpoaed by aedion IL32t char ;vtise at the tlme ale aasalnent
<br />Is midi and "1 cOrrttnte txrtri me liability for ill atteoit $0
<br />aslesao4 kr a {udgmed apalnal the taxpawafivrig an of
<br />each
<br />RUM "new or Owones unenfortiditrt y reran
<br />OIIai7eegftifllR: '
<br />Sec. 6M. "Validity and Priority Against
<br />Certain Persons.
<br />(a; himmWb Holder# of SNWNy in.
<br />LlmCttlMae I —The lien Imposedbyoectionowshelf
<br />M be valid as against any purchaser, holder of a Security
<br />InNrgt nischank's( tenor, or)ttdgmtMt111ncradHarunninotice
<br />Marsof trhich resets go relfulraretMt of eublKNon (Q has
<br />Lein tied by tfeswretry.
<br />in Flom For Fftg No ft Four—
<br />(1) Peace for Filing - The notice referred to In sub
<br />WNN(gserRleftlod-
<br />(A) UnderauleLar n,
<br />' () I�a11 eagerly • yr t7a cam of real property, in one
<br />otnwrtlNM r.�a etta(sr yrecouttY. aotfergcverrtntarltl
<br />Sub"taiattl. as Nora led by nee 4" of Such Ste. In
<br />wiNCh ttasprlperty stl4aet:o ate sun h arhelld: Bred
<br />(U) Personal trrrywny .. N IN can of persaial
<br />prolartY. Mlew tavue'Ha Intim"k, In ore ores
<br />wiM)" the Sate C Ihtr tear:;): other er povemnemal
<br />subdivision), a dii0cm.tktt• b"And laws rr rich state.
<br />In tallldds re Atallarty sre(ec1 to me i,at it, 4lNwt
<br />er
<br />(1) With Carl of Distrtt:t COA - In the office ct tee clerk of
<br />the Unled Stain district cw 1`21 the iudWat difhict In which
<br />the /relMty Mod to lion a ffu sad. - h fig.'s, the State has
<br />nol by late dosipeled one off,rs which marts f he rag u I rentents of
<br />sulinrograp W. or
<br />(C) with flo order Of Duds of The District Of Cihmbta - in
<br />file Htceof1heMcorderat Deeds of the 0l striclof Carumbia. if
<br />the pro" eutllwt to an 60 to nibuttxf in ft District of
<br />Coh+nibia
<br />1
<br />g
<br />3
<br />r
<br />I .
<br />low
<br />Q
<br />9..�
<br />!'
<br />En*red as Dmument eta.
<br />s
<br />Gra�ttor
<br />Grates
<br />P��tioei
<br />TATE 0_r NEORASKA)
<br />OUf;TY OF HA SE
<br />LL
<br />3 99 7 Ali 9 51 ;
<br />(2) Situs of Property Sut(wt To Lim • For purposes: 01
<br />luagrsCf►sU)andl /). propertyshallbe defined l0 W sltuNea.
<br />(A) pal Property - In tM can of rat prapwty,•, at IU
<br />pthysical location: or
<br />(1) Personal Property - U the tole o1 psrtonsl prOWty.
<br />vrltetfor taregibe or Intangible, at ee raldertw: a1 the
<br />tlaxpayK et 1h1atGle thee retke od iMn iafllld.
<br />For purposes of parapraph(2)(5).it* stall1m of acorpotadlon
<br />or leortnership shall be deeteso to tw 6' V40 at whittl the
<br />principal executive office of ft eiiv& ;F is located, and the
<br />ge11110" Of a taxpayer whole rISIMM :1 wigtout the Untied
<br />51131111111 shall tw domed to be arthe Disir& h Columbis.
<br />(3) form - The form and tmr x> of the setts
<br />rftrld to In subseaen (s) erAln fie tuauribed by Ate
<br />5wrtary. Suds notice Shall he Veda' MUMotstdNg -any
<br />other provision of few reoarsro the Tc .t or content fir: a
<br />notkeof lien.
<br />Noll: See scr:(t0 t3323(b) for protectian star
<br />U10 Interests even tho,sVT notice of ifun.
<br />tmigosed by section 6321 Is 6ilel with respect
<br />to:
<br />1. Securities
<br />Z (sow vehlctes
<br />& ftww property purchusd at retail
<br />4. Personal property purchased it Cassel sail
<br />Personae property sW*Ndtsaa tssory lgn
<br />his Real property tax and special anteeneent liens
<br />T. ; flial N&I property SAKI to a mKmrllc.s
<br />Ilers for Cina a repairs and improww is
<br />� Attornty't.tars
<br />A Certainir¢u7lrtscentncti
<br />t:. Pauboolt l"M
<br />(o) Raft Of No" — rot purposes oldrys
<br />settton-
<br />11) Ger" RUNL— Unless notklotlienisr#FW'if,
<br />ate mower prftwbft'Pi wilgrtaph (2) dunno ere repu:rto
<br />r091111 Wf@d. SUM rtdtiteof go ba mated a filed on IN
<br />dit11 whtc111 it12file!(]itWX daers0511:cutewnon(0)atttr
<br />tow (> otaal is of Such reltlinq period.
<br />rte; Pfaae ftr Ifalft — A notce Of Hen RUN
<br />dufhg to rewV tennis period stall be eff ctivs only -
<br />(A) B- . •
<br />p) w4' U' SaorawbrolledintlwoffkeInwhkhtra
<br />prier notice of lien was filed, Ind
<br />(ti) In the can of real property, no fact of refifHa if
<br />enured Sad recorded in an Indes to the eslent raettirad by
<br />c'ublaction (f) (41. and
<br />(e) In any use t, V -filch. godly$ or more prior to ffte dsu
<br />Of a refiiTlg at 1`1330 of nee under subpetagrao (A). the
<br />Secretary ngivad written Information (In the mim16
<br />praeribld In regulations laved by the Sk!to)
<br />conclming a change In r4laxplyer's rhl;Wenca� liramlhoe
<br />of rich lion Is also filed iii Midascewith aubsicjlbn Min
<br />me Stale In which such residence is located,
<br />(31 R1MNiq RKlpdt �'Mr f>III case
<br />of W. ra"e .Ike, ee Urea "rsafrhed fellllf ' gt►lft'y`.hieSns-
<br />(A: 'Me one-year inde iendingagdaiyaAtitir ftr3wrailm
<br />of a >{e7:s after iN date of the measeratbf tb (w, ar.1
<br />(8) rneoneyuri�odertdnDwithlMlx�inenenof4yerrr '
<br />After the clam of the preciding it4v61d1tii'i12 jirioJ tca
<br />r4n, notice at Ikn,
<br />Sec. 6325, Release Of Lien Or
<br />Discharge Of Property.
<br />(e) Rokm Of Len. — subiw to ride .
<br />regulations a the Ssdretry nay prescribe, the Secretary sMll
<br />issue acsrtingtsof release ofmyllm imp" wimin"atts .
<br />an internal revenue tax not tW &03D day$ otter the day on
<br />(1) I10111ty SOON Of thWoceeabie • TM Secretay
<br />finds that tM l l l bi l ity to r tM wwAg a1inw. togetho r with o
<br />MUNI In (051141 thereof. hall been fully satlsfed or has
<br />becone legally unenforceable: or
<br />(2) Bond Accephd •Thenh furnished totheStalUry and
<br />accepted byMm -bond that NcorfdHioneO updntfeyaynoritet
<br />tee amount assessed, together with all Interest In [$pile
<br />thereof, withrin the time pnwribed by law (Indtudlrtg e�r
<br />extension of such tine). Sax flat Is In accordance with $2
<br />requirements WAtingto tern$, VM1110m. and him oftho bw •
<br />and turell" eereon, a may to tpwfllld by Ilr(rh regtAaHolt$.
<br />Sec. 6103. Confidentiality and Dis-
<br />Closure of Returns and .Return In-
<br />formation.
<br />(t) WWII w" d C0411M Rltl W MWW
<br />RPM m Infamugai Fev Teit A rat w
<br />(?} livutos ru eofamauntcfaNStlydinyrtes.•f. al;yit:Ca!
<br />lienhttt> QentllMpunua: rttuseediort6SZ ;i:!},t�ea�ourt4!tise
<br />arttw4irq obtigatiateeectesspysuNtetn stay br dNctteeea so.
<br />any parxon rMlo turnilnea aatitrlctory wtidfllt etilerta that M
<br />Rat a right In the property steepen U t:eh Ddit er intends to
<br />ootatna rigf:t in Itxytpraparty.
<br />J
<br />r'
<br />a.
<br />!r:
<br />r"Itl
<br />
|