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<br />RXd: "From MWfid RMOW Cab
<br />Sec. 6321. Lien For Taxes.
<br />ff any parson liable to pay any tax norms or rilusm to
<br />pay the same litter demand, ton amount (including a.,f nits,
<br />set. additional amount, addition to tax. or assassabis p4tol.
<br />toeNMr with any pale to no accrue in addition n avid
<br />slid be a lion In favor of the United States upon a'1 pmpent
<br />and rights to property, whellm mt or peaana;, tWonaho
<br />t0 such pNfaOn.
<br />Sec. 6322. Period Of Lief.
<br />Unless vow dais specflica :ly fired by tau.. me 11111.
<br />Imposed by section 9721 shelf win at the tlme tit rtoamxnlelb
<br />Is mede alb "I oONNO untll the 110 91y her the orn wa w•
<br />alnuM (or a judgmed 4200 the to orme•ansdng ongbti
<br />such Walls tlyr) Is satisfhd or bewrrsa urwft=O V tort r felon
<br />of tepee ettlne.
<br />Sec. 023. Vatidiilyand.. Pslar114,Against
<br />C'ertih Persons.
<br />(to hmilawer Heldws Of stelm* In.
<br />Wool, fjt00otfla'1) tkfsonr had hop "m
<br />Lien CredNOM — 1fa:immoosse ay section 630 shah
<br />1191 W Ydfid a epatfNt"pirchaeor, holds► of a security
<br />Inlynt, nat"Ies liondr• or judgment lion cral'^:r until notice
<br />thereof Witmer I m the nomiramenb of /tbm:l:on ti) his
<br />peen rateday lineSacrwry.
<br />m Pbo For Fifes• l adw. Fo m-
<br />(1) Place For Film - Via notice refered to in lib
<br />esetlon (U MW be MM- .
<br />(A) Under state awe
<br />(1) teed pro" - in ion ease of foal p ;pony. in one
<br />offlpW"thiss elrortleceisdy.orelfiv vlmmeridt
<br />suedivilluft as M row—by Me laws of lia State, In
<br />wttkft Property wbess la tlwl`en Islitusled: and
<br />(10 Form" hsperry - in the case of personal
<br />slimm' r, -mum tmoltl or ints"Ibis, fit c*n ofice
<br />Int•:b file Stag for the county, or ottwr g :vemmen'at
<br />81141•01ben). as deslona»d by the taws ct is-, Stirs
<br />in w.8en de prOpany, eiAlect to the lien is 1.1alo ..
<br />a
<br />m whh cwk of Dbtrld coot - In the office of tie turn sf
<br />ton United States district court fort the judicial district In Mich
<br />the property subwI to ven is situated, whenever Me state nos
<br />netbylawdaig wdomoffiswh ichmNutheraquframenbof
<br />subpingraph (A), a
<br />m WIM ttamo f of om 0r IN allmet of Calumma - m
<br />the offlceofftFlocardaof Oudsof the District of Columbia. if
<br />the property subject to the lion is situated in the girtrict Of
<br />co(imm
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<br />M, 51166 Of hopoM Subject To Uen - For perMilie -d
<br />pafa]ilsptts It) and (1), propilty shall be dome" to M sMiff t -
<br />(4i)Nesr Prat". . In the Casa of red property. it is
<br />pi,'tcscal I2=f ]n: or
<br />(01) Pmmn Raparty . M the call of persenai property.
<br />wdatMr angfoe or Imanpible, d the residence of tCe
<br />taxpeyerd ttwtiMON noGC$ of lien isfiled.
<br />Px pur7esa of parlpraph (21(6}, the resloenu of a cer;aratnan
<br />qr. parltenblp shall be do4med to be this pOsce it who o` '.v
<br />principal exlcutive office of ton buslnm Is faceted. tirM sea
<br />nta:dence of a taxpayer whose rnidenee is vilmoutilre U:,Ced
<br />Stabas shall be denied to be In the District of Cotumbil..
<br />(3) Form - The form and content of the notice
<br />rofered to In subsection (a) shall be prescribed Z9 the
<br />Secrslsry. Sgc!p Wics shall be valid ri t ithstandiag say
<br />Met provisicrr Cl car regarding the form or content o: a
<br />nonce of Inn.
<br />!If¢h: See section 6Wb) for protection for
<br />c '-41in Interests even thmigh notice Of lien
<br />imposed by section 6321 is filed with respect
<br />to:
<br />1. 8ecti tt"
<br />2. Motorv;dm
<br />3. Persona] t :any pumflosed 81 retail
<br />4 Par tonal t% :4wly purchased In casual sate
<br />5. Persew uutierty tuDleeted to possaaory lien
<br />G. Neat proW_- i'1x and spacial assessment liens
<br />7. 111I3144mig J17plRysub)IOttoaMechanic's
<br />lien for Ceram rlpsirs and Improvements
<br />a Attormy'sWas
<br />A Certain Insurance contricb
<br />to Ce"Willoane
<br />(g) Roflilne Of Noft — rsr purpotrsc a't-vs
<br />section -
<br />(1) Glowal Rule. — unNWT.oicsof (ion ise in
<br />the manner pre+crtbad In paragmtok c1); harbor the required
<br />rof11i1gp1naJ ,suOlrotlosot6enshas tsc:-aatodp6NQOntM
<br />(Moff"kh It Isfiled Oft aiuofdmlillm subsection (ij) litter
<br />Cwfexpirationcf a-'i rss,*Agpertod-
<br />(2) Plat Fa F ft — A noun of Lea rids -+-
<br />aj, to the row:-m refaino period shall be effective erry. -
<br />(A) if-
<br />(0 wchlgliceollNnbnfiNdlnlMoRlpmrhichlfe
<br />prior mike of lien was filed. and
<br />(li) In ton" of RU property, the feet of refilin; is
<br />entered and re0rded in an index to the utem reg..ira ti,
<br />tubsect(on (0 (I), and
<br />(�) f,-, :nye: loin: 9ien.::day :orrarap :.ut'sl�sLste
<br />of a reeding of notice of lien undo subparagra;b left. the
<br />L-
<br />-ba/
<br />0
<br />i
<br />seedily, received wtitten Information (In the marymm
<br />prescribed in rouhatiom bsum by, the Sac - mm- ,
<br />core ming a Cherfga M tle tsxp Ws reaidM, If 1 notk/
<br />of such lien is also filed in accordance wftsubsodw 10 h
<br />•free Sate in who such reledwo Is located.
<br />(3) Requited R* My Pulod — to tee can
<br />of any notice of lien, the term'Yepulred Wiling pttiaCMeana-
<br />(A) the one-year period ending 30 daysafnr the expiration
<br />of 6 years after the date Of the assessment of t%tax. &hit
<br />(8) the orwylar period ending
<br />wiMtM /xp1t111onOf /YNa
<br />after the tton of the preeedng relutfed raNiing Wad for
<br />such notice of lien.
<br />Sec. 6325. Release 01, Lien, Or.
<br />Discharge Of Property.
<br />(a) Rdem Of AWL — suw to sr'as'
<br />roulatiaM as ee Saerwry may ptea7fba tTe seaI" shm
<br />111498certHlealeofromm stony rmimposetNoroopm o
<br />any Innmai ravanue tae not later than 30 dais after the day on
<br />Which -
<br />(1) Liability Satisfied at 11tiMl Milble - The $Knmj
<br />1indothet a lismityfortiearfloirf aeomm, PRO artera+ttha
<br />Interest in realm ttlarmar. has been fully salilfild or No
<br />Worms Woolly thwormbis: or
<br />(2) 6abAuepted- ThenblumiedlothsSernbryand
<br />ecceptedby him a bondthltbconditlone0 epos izt,gymtrdct'
<br />the amount aslKSed. teg"W wlfh all i„N191t in flspect
<br />thersol, wlwin the time prelraibld by law ( mfwlirg erry
<br />a!h N"D of woe tine). and thm is M auardana with sate
<br />rwaWPoM —Fm le WIN. 00111W. Ind form ofMebond
<br />rrd tru 194 rown. u may be speeif ld by 6J0 roguiatiotl/.
<br />Sec. 6103. Confidentiality and Dis-
<br />closure of Returns and Return In.
<br />formation.
<br />(a Dbciwxo of Caw Rebmud
<br />ROM IftbrM bnIftbrM bn Fa Tim Ad m t hit
<br />(2) gisClosureotllrczxUdeulsundtngi :m.•ttarotlad(
<br />lien his bm f illd pursua<.Tt W7 9ataicnd32$(f), the amount of f.".1
<br />cinotinding obllgationsecYxd vy sum lion 450{; be disclosedte
<br />arrr 0atss'r who IurnIellM tatlMlCtOrylrrf6a0 Rw'islrrCll1w ho
<br />IN a 15011 In the N"Wil, si%m to sails rra+c or lmmft M
<br />obtain a right In such pro".
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<br />Eftwed as Qomwam mlp<'
<br />89-101 46'
<br />v antot
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<br />Numt>tit��t!I�S.c
<br />a
<br />STATE rC' NEBRASKA) S,
<br />COUNTY OF HALL )
<br />39 APR , I? PM 3 19
<br />pry,: or Frns
<br />M, 51166 Of hopoM Subject To Uen - For perMilie -d
<br />pafa]ilsptts It) and (1), propilty shall be dome" to M sMiff t -
<br />(4i)Nesr Prat". . In the Casa of red property. it is
<br />pi,'tcscal I2=f ]n: or
<br />(01) Pmmn Raparty . M the call of persenai property.
<br />wdatMr angfoe or Imanpible, d the residence of tCe
<br />taxpeyerd ttwtiMON noGC$ of lien isfiled.
<br />Px pur7esa of parlpraph (21(6}, the resloenu of a cer;aratnan
<br />qr. parltenblp shall be do4med to be this pOsce it who o` '.v
<br />principal exlcutive office of ton buslnm Is faceted. tirM sea
<br />nta:dence of a taxpayer whose rnidenee is vilmoutilre U:,Ced
<br />Stabas shall be denied to be In the District of Cotumbil..
<br />(3) Form - The form and content of the notice
<br />rofered to In subsection (a) shall be prescribed Z9 the
<br />Secrslsry. Sgc!p Wics shall be valid ri t ithstandiag say
<br />Met provisicrr Cl car regarding the form or content o: a
<br />nonce of Inn.
<br />!If¢h: See section 6Wb) for protection for
<br />c '-41in Interests even thmigh notice Of lien
<br />imposed by section 6321 is filed with respect
<br />to:
<br />1. 8ecti tt"
<br />2. Motorv;dm
<br />3. Persona] t :any pumflosed 81 retail
<br />4 Par tonal t% :4wly purchased In casual sate
<br />5. Persew uutierty tuDleeted to possaaory lien
<br />G. Neat proW_- i'1x and spacial assessment liens
<br />7. 111I3144mig J17plRysub)IOttoaMechanic's
<br />lien for Ceram rlpsirs and Improvements
<br />a Attormy'sWas
<br />A Certain Insurance contricb
<br />to Ce"Willoane
<br />(g) Roflilne Of Noft — rsr purpotrsc a't-vs
<br />section -
<br />(1) Glowal Rule. — unNWT.oicsof (ion ise in
<br />the manner pre+crtbad In paragmtok c1); harbor the required
<br />rof11i1gp1naJ ,suOlrotlosot6enshas tsc:-aatodp6NQOntM
<br />(Moff"kh It Isfiled Oft aiuofdmlillm subsection (ij) litter
<br />Cwfexpirationcf a-'i rss,*Agpertod-
<br />(2) Plat Fa F ft — A noun of Lea rids -+-
<br />aj, to the row:-m refaino period shall be effective erry. -
<br />(A) if-
<br />(0 wchlgliceollNnbnfiNdlnlMoRlpmrhichlfe
<br />prior mike of lien was filed. and
<br />(li) In ton" of RU property, the feet of refilin; is
<br />entered and re0rded in an index to the utem reg..ira ti,
<br />tubsect(on (0 (I), and
<br />(�) f,-, :nye: loin: 9ien.::day :orrarap :.ut'sl�sLste
<br />of a reeding of notice of lien undo subparagra;b left. the
<br />L-
<br />-ba/
<br />0
<br />i
<br />seedily, received wtitten Information (In the marymm
<br />prescribed in rouhatiom bsum by, the Sac - mm- ,
<br />core ming a Cherfga M tle tsxp Ws reaidM, If 1 notk/
<br />of such lien is also filed in accordance wftsubsodw 10 h
<br />•free Sate in who such reledwo Is located.
<br />(3) Requited R* My Pulod — to tee can
<br />of any notice of lien, the term'Yepulred Wiling pttiaCMeana-
<br />(A) the one-year period ending 30 daysafnr the expiration
<br />of 6 years after the date Of the assessment of t%tax. &hit
<br />(8) the orwylar period ending
<br />wiMtM /xp1t111onOf /YNa
<br />after the tton of the preeedng relutfed raNiing Wad for
<br />such notice of lien.
<br />Sec. 6325. Release 01, Lien, Or.
<br />Discharge Of Property.
<br />(a) Rdem Of AWL — suw to sr'as'
<br />roulatiaM as ee Saerwry may ptea7fba tTe seaI" shm
<br />111498certHlealeofromm stony rmimposetNoroopm o
<br />any Innmai ravanue tae not later than 30 dais after the day on
<br />Which -
<br />(1) Liability Satisfied at 11tiMl Milble - The $Knmj
<br />1indothet a lismityfortiearfloirf aeomm, PRO artera+ttha
<br />Interest in realm ttlarmar. has been fully salilfild or No
<br />Worms Woolly thwormbis: or
<br />(2) 6abAuepted- ThenblumiedlothsSernbryand
<br />ecceptedby him a bondthltbconditlone0 epos izt,gymtrdct'
<br />the amount aslKSed. teg"W wlfh all i„N191t in flspect
<br />thersol, wlwin the time prelraibld by law ( mfwlirg erry
<br />a!h N"D of woe tine). and thm is M auardana with sate
<br />rwaWPoM —Fm le WIN. 00111W. Ind form ofMebond
<br />rrd tru 194 rown. u may be speeif ld by 6J0 roguiatiotl/.
<br />Sec. 6103. Confidentiality and Dis-
<br />closure of Returns and Return In.
<br />formation.
<br />(a Dbciwxo of Caw Rebmud
<br />ROM IftbrM bnIftbrM bn Fa Tim Ad m t hit
<br />(2) gisClosureotllrczxUdeulsundtngi :m.•ttarotlad(
<br />lien his bm f illd pursua<.Tt W7 9ataicnd32$(f), the amount of f.".1
<br />cinotinding obllgationsecYxd vy sum lion 450{; be disclosedte
<br />arrr 0atss'r who IurnIellM tatlMlCtOrylrrf6a0 Rw'islrrCll1w ho
<br />IN a 15011 In the N"Wil, si%m to sails rra+c or lmmft M
<br />obtain a right In such pro".
<br />19
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