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<br />Etlarltttl Pam tnt(rmai ReMue Code
<br />See. 6321, Libn For Taxes.
<br />ii Cry perters!iabte to pay any tax ntgiscta or refuses to
<br />W this sane shot domand, the amount f ndu:` any inter-
<br />Sit 101fofisf msount, e06Vnn to tax, or noML.4 penahy.,
<br />twit wi my,"eas sew may scow in 1140' an thma)
<br />1110; he a trees is ftvw of the UANd States upon all property
<br />W4 f1 ple If X000. whww red or pins: n; tolonping
<br />to eILA(elrttd .
<br />Sec. I,.Period Of lien.
<br />Weea areetet We is speutUlty fixed by law, the her.
<br />Impesed I11r9SCt0116321 shall arise It the time the Assessment
<br />is m1a aid dtallcoauaue unit the Ilawiiy for the amount to
<br />"Wild fte's 14". m Apahttt the taxpayer aneinp out of
<br />Suctiliauft'llis a wfled or becomes unti for aw by reeson
<br />of lolnat Of (1114:
<br />Sec-013i Validityand PriorityAgainst
<br />Certain Persons.
<br />(a) PWd11 e(re, Htlldera Of Se¢,,Rlty in-
<br />hre0%,V1 hank'# Wnm s, MQ �G�dprlNnt
<br />L IN CtedM01>L —110110 imposed bywscon lml mall
<br />tot !• Wid As awatrtet any purchaser, holder of a security
<br />Istargk eteChAnikr# fienar, or ludgment lion Creditor until notice
<br />410:1114'UNCh mNta the regtlinmenu of 5ASK11011 (f) has
<br />OW (cad by Ma Skretary.
<br />(a Fifte For FNNtj➢ Noaa, Form. —
<br />(V VIM For FNbtg , The notice rdernd to In sub
<br />#eciNn► (q NMII M mile • .
<br />(A) under Steil taws
<br />Wk Real Property - M the can at real cif— -1.T G9 cis
<br />eaw Within Of Staff (or the co". or oi!wrgcrerirrow
<br />etbld'1"10 , es 0004AM by the (awl of tuoh State, in
<br />whlce ft prow1f.tNto r- to the Iton Is hated. and
<br />(il) 100111;1 PeMfrr - in the can of personal
<br />Wiflorty"W10W : iaTA(e or Intangible, in one Ora
<br />W" the bliss , c; hr. c'Wily, of OJW gavafnmanbl
<br />subdivision). as desi .OW by tfte lave 01 tnclt State.
<br />b Who IN property str'W to ute :r b situarQ
<br />or
<br />(e) W0 Clerk 01 District Court • to the WfiX of me Clerk cf
<br />the UAited states district Court for the judicial district in which
<br />the pro" AuW to lion Is S,twttd. Wilmer the sure his
<br />nalbylaM0esignWO one ofliceahrhmeefitMrspuiretnlnsttof
<br />lubparaepAh (A). or
<br />(C) With %Carder Of DesdsOf The District of Columbia- in
<br />the office rtf the flecordot of Dish of the District of Columbia, it
<br />ft 010" subject to the Wes N aibtated in tha District of
<br />Cotufta
<br />P
<br />(2) Put of Properly SAW Te Lien - For purposes of
<br />Pitagraphs(t) end (t), propertyshaa baesemsd tobesltuated-
<br />(A) Real IROpefty - In the case of real properly. at Its
<br />Of1weel loWiar or
<br />(e) Penonat R -party - h the can Of poisong prnputy,
<br />whether tangible or intangible. at the raidairas of the
<br />taxpeyar alum UeN the aobrsd.INn is hied
<br />Forpurloses of paragraph (2) (e ,-. ell 'esldanc# of acorporation
<br />or WhIrah!D shell be desmed :a be the Piece at which IM
<br />pnnr:lpal #xs=vs otra of the business is bearplll: and the
<br />midance of e2ar,,,xc v Wrose rn!denn is without the Gntie
<br />suteashefl b &W wd to be in the District of Coluttt A
<br />0) Farm - the form aid content of the nouoe
<br />rt" to in subsection (a) M be prewbed by the
<br />Serretary. Such notice 51114 be vilk notwithstmdin0 any
<br />other provision of law regarding Otte form or Conant of a
<br />notice of Lon.
<br />[+Tote: Self Sion 634(b) for protecti3r fq,
<br />certain intta—z�nq even though notice V rt;j
<br />imposed by section 6321 is filed with respect
<br />to:
<br />1. socunto9
<br />2. Moto( weeicim
<br />3 Personal property purchased at rats;
<br />A. Personal property purchased In Casual sate
<br />S. Personal properlytubjKWLtSPH"Mry tun
<br />e. Real property to and smia.aswtsment (lens
<br />7. Rewintial Property scko W.TvaMechanics
<br />liM for caredn rogairs a^.t.• i,.T=vjmxlb
<br />I. Attorneys ism
<br />g. C41UTA inturVm 3n2 S 9
<br />10 PAw�ttololt�f,7f5r ec�u,.� .
<br />Roll Of DiO+tal* — Far purposes of this
<br />(!: Untusnoucsofelanisrfflw.n
<br />She mr5ter In paragraph (2) during the rf<u)r#d
<br />reejPQW0d. suctl notices 0111111991 be treated as filed on the
<br />Cats orrwnlch it is filed Oft Accorawwith subsection (q) After
<br />"llexpirawn Of such r814ng terix
<br />('zi PIM For NOX — A notice of lien retired
<br />during the faaulWt.14dnq picst SMIbeeffoctive only
<br />-
<br />W 11-
<br />(i) such not"Offl nisfewinftofftafnwhichthe
<br />pr!ar notice of lien was fi%d, aid
<br />(u) In 110 case of real properly, the fact 01 refding is
<br />entered And recorded in an inert to the extent repulrsd by
<br />subsection (f) (4). and
<br />(9) in any CAS# In which, 90 days or more prior to the dab
<br />of a refiling of notice of Ion under SubpiragraDll (A), the
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<br />S#uabry received written IMO m-ubtt tin the marrier
<br />prescribed in ropliu3ns futile ter the Seerstay)
<br />concerning a Ching!'aft taxpayer's valance. if a rem
<br />Of such lion Is also filed In accorearicS with autsact!cr: (`i Wt
<br />the State in WKCh such "Sidon is IOnted.
<br />of arty notice pall W AR�.eulrb &' — of � cm
<br />ng Pallor rVign.
<br />(A) the on6yAar OWN "no 30 days after Ve sag(ra tLo
<br />of 6 years after the date of the Aesseamarrl Of this tax A "d
<br />(e) the oneyearptriodending pit, ftexplMloo)eyws
<br />after the Clow of flu pncedlna teT:(rei reftftr.0 period for
<br />such noeN of lien,
<br />Sec. 6325. Release Of Lien . Or
<br />Discharge Of Property,
<br />(u Releeea Of Lein. — subject to weft
<br />regulation, u the secrsta<ymayprsscribe. the 6#crersry Sul
<br />Issue a certlfUte of reiawotafyglninrpes#d withrnp0etto
<br />any Internal msnw tax not later ft*30 drys after it* gay on
<br />which -
<br />(1) Liability SCS`)sd of Lift monoseble - The wet"
<br />finds thetth# flabifi!0arthOalm"140MW. tegaMerwill air
<br />Interest In respect fttt1w. has bean hAfy s0Ut1Nd or W
<br />became IyAlry uherRo�.galWl ar
<br />(2) Bond Accepted - TlfereltllrnalNdKl the SWrotlry And
<br />acceTtd by hems 00n0 Mal is I�Itditief100 Wbr.2fN peyneeMof
<br />the 01MOunt assessed. together with all 1mrsist in res"d
<br />thereof, within the time prMCribee by hw (ICCtudieg Any
<br />nstensi0n a: Such time), and that N In accordance with sx'e
<br />rapulfemnb relating to forms, CondRbns, and form of" boob
<br />Arid sureties tharson, As may be 1t0R4Nd by ouch n0r8W4W,
<br />Sec. 6103. Confidentiality and Dis-
<br />closure of Returns and Return in.
<br />formation.
<br />(k) DMdoeute of Whin tieftaom and
<br />RRd Inlor WWOn For Tit: ddmNthatNtott
<br />lion hisbom filed pYsrwlfltto section O i( ^ „t*amwntOftt%
<br />outstanding Olillgs ;onsecondbysw.h Iwo mAybanft wdz
<br />any porm who fumNhlssil” "wr:'!arWdencefhat*
<br />has a right In the property aubjact to su ti -W;1 cr Intends fa
<br />Obtain a right In such property,
<br />.• Sri..
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<br />(2) Put of Properly SAW Te Lien - For purposes of
<br />Pitagraphs(t) end (t), propertyshaa baesemsd tobesltuated-
<br />(A) Real IROpefty - In the case of real properly. at Its
<br />Of1weel loWiar or
<br />(e) Penonat R -party - h the can Of poisong prnputy,
<br />whether tangible or intangible. at the raidairas of the
<br />taxpeyar alum UeN the aobrsd.INn is hied
<br />Forpurloses of paragraph (2) (e ,-. ell 'esldanc# of acorporation
<br />or WhIrah!D shell be desmed :a be the Piece at which IM
<br />pnnr:lpal #xs=vs otra of the business is bearplll: and the
<br />midance of e2ar,,,xc v Wrose rn!denn is without the Gntie
<br />suteashefl b &W wd to be in the District of Coluttt A
<br />0) Farm - the form aid content of the nouoe
<br />rt" to in subsection (a) M be prewbed by the
<br />Serretary. Such notice 51114 be vilk notwithstmdin0 any
<br />other provision of law regarding Otte form or Conant of a
<br />notice of Lon.
<br />[+Tote: Self Sion 634(b) for protecti3r fq,
<br />certain intta—z�nq even though notice V rt;j
<br />imposed by section 6321 is filed with respect
<br />to:
<br />1. socunto9
<br />2. Moto( weeicim
<br />3 Personal property purchased at rats;
<br />A. Personal property purchased In Casual sate
<br />S. Personal properlytubjKWLtSPH"Mry tun
<br />e. Real property to and smia.aswtsment (lens
<br />7. Rewintial Property scko W.TvaMechanics
<br />liM for caredn rogairs a^.t.• i,.T=vjmxlb
<br />I. Attorneys ism
<br />g. C41UTA inturVm 3n2 S 9
<br />10 PAw�ttololt�f,7f5r ec�u,.� .
<br />Roll Of DiO+tal* — Far purposes of this
<br />(!: Untusnoucsofelanisrfflw.n
<br />She mr5ter In paragraph (2) during the rf<u)r#d
<br />reejPQW0d. suctl notices 0111111991 be treated as filed on the
<br />Cats orrwnlch it is filed Oft Accorawwith subsection (q) After
<br />"llexpirawn Of such r814ng terix
<br />('zi PIM For NOX — A notice of lien retired
<br />during the faaulWt.14dnq picst SMIbeeffoctive only
<br />-
<br />W 11-
<br />(i) such not"Offl nisfewinftofftafnwhichthe
<br />pr!ar notice of lien was fi%d, aid
<br />(u) In 110 case of real properly, the fact 01 refding is
<br />entered And recorded in an inert to the extent repulrsd by
<br />subsection (f) (4). and
<br />(9) in any CAS# In which, 90 days or more prior to the dab
<br />of a refiling of notice of Ion under SubpiragraDll (A), the
<br />L
<br />S#uabry received written IMO m-ubtt tin the marrier
<br />prescribed in ropliu3ns futile ter the Seerstay)
<br />concerning a Ching!'aft taxpayer's valance. if a rem
<br />Of such lion Is also filed In accorearicS with autsact!cr: (`i Wt
<br />the State in WKCh such "Sidon is IOnted.
<br />of arty notice pall W AR�.eulrb &' — of � cm
<br />ng Pallor rVign.
<br />(A) the on6yAar OWN "no 30 days after Ve sag(ra tLo
<br />of 6 years after the date of the Aesseamarrl Of this tax A "d
<br />(e) the oneyearptriodending pit, ftexplMloo)eyws
<br />after the Clow of flu pncedlna teT:(rei reftftr.0 period for
<br />such noeN of lien,
<br />Sec. 6325. Release Of Lien . Or
<br />Discharge Of Property,
<br />(u Releeea Of Lein. — subject to weft
<br />regulation, u the secrsta<ymayprsscribe. the 6#crersry Sul
<br />Issue a certlfUte of reiawotafyglninrpes#d withrnp0etto
<br />any Internal msnw tax not later ft*30 drys after it* gay on
<br />which -
<br />(1) Liability SCS`)sd of Lift monoseble - The wet"
<br />finds thetth# flabifi!0arthOalm"140MW. tegaMerwill air
<br />Interest In respect fttt1w. has bean hAfy s0Ut1Nd or W
<br />became IyAlry uherRo�.galWl ar
<br />(2) Bond Accepted - TlfereltllrnalNdKl the SWrotlry And
<br />acceTtd by hems 00n0 Mal is I�Itditief100 Wbr.2fN peyneeMof
<br />the 01MOunt assessed. together with all 1mrsist in res"d
<br />thereof, within the time prMCribee by hw (ICCtudieg Any
<br />nstensi0n a: Such time), and that N In accordance with sx'e
<br />rapulfemnb relating to forms, CondRbns, and form of" boob
<br />Arid sureties tharson, As may be 1t0R4Nd by ouch n0r8W4W,
<br />Sec. 6103. Confidentiality and Dis-
<br />closure of Returns and Return in.
<br />formation.
<br />(k) DMdoeute of Whin tieftaom and
<br />RRd Inlor WWOn For Tit: ddmNthatNtott
<br />lion hisbom filed pYsrwlfltto section O i( ^ „t*amwntOftt%
<br />outstanding Olillgs ;onsecondbysw.h Iwo mAybanft wdz
<br />any porm who fumNhlssil” "wr:'!arWdencefhat*
<br />has a right In the property aubjact to su ti -W;1 cr Intends fa
<br />Obtain a right In such property,
<br />.• Sri..
<br />i "-jW'i;:
<br />t,
<br />�i
<br />!Fate"
<br />�f
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