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<br />Exafple From intemel Rtttmue CofN
<br />Sec. 6311. lien For Taxes
<br />H any person I1aw9 to pay tit, la>: np•tcis at olwsas to
<br />pay the Nine Neer Comilla the arr"r -I I,ficiud"tj any Inter,
<br />set 60410ASI amount add,t.on r tai or assaseab:e pa: •841.
<br />together W." any Coate that IT" acre '^ add It7n taetelol
<br />erica to a lien in favor at the ()n:ted Starts .:par' 4:1 w Qgeny
<br />And rights to property wlil"r fit, of peso ^r OP on'. 'g
<br />to such pamn
<br />Sec. 6322. Period Ot Lien.
<br />Un" another data It eoacdicade fixed bit lw. trtw IV
<br />lleseeae by sectw =I shat" stive it the Wee ten assone :1
<br />is made ate sure continua will ten Lawf:.ty, to, Pia amount s0
<br />taaeaed ter a 'WamaM against ten taxpayer ar'sing Cut of
<br />Such hawlitsi Is atistied or becarra un9nforceabfo by reason
<br />of epee of time
<br />Sec. 6323. Validity and Priority Against
<br />Certain Persians.
<br />le) Purchwelf, 1loMm Of Sftcu* r•' Ittt-
<br />tomilik MedanWe Lhnigm end Judplilwit•
<br />Lien CredlwL — ten Left :Tpoa96 by nevano, S ^s^
<br />rat be valid as againt any pr cha9r. ho:69f of a Ncur'y
<br />IMarsel mochania banar. or tudgmlrt tie^ cree.lor,.1!' not :41
<br />Thereof ldtien Milan fen f4Gv :remerts Of lubsect:3111 •• his
<br />been filed try yw Secretary
<br />(h Film For Flt tg goat. Form. —
<br />Ill Pace for Filing •1".a notice nfefred 10 n $4-
<br />W" (111 tAilif a 11196 -
<br />(A) Under state Laos
<br />(,t Real Property, t„ ire case of tea, one
<br />office it.ih,n ten Sun lo, ire C031tY. Ot Other Qc +emf,entef
<br />sa'Ainfianl- as des :gnaW !'y Pew urns of such Stara 1"I
<br />wn.CA ens propefty tu9t9ttu 1,•10.,91" .t 1:1„ata0 id
<br />! •1 personal NO;" 11 Lie case at personal
<br />property ~.&- ta.+gl!�r ev "fry,p pti: in one office
<br />witnln tit jIt3 Ill rise CcUr.ty Or Ceder aovetvrfttrtal
<br />avMlvisfori, as des,gnalid by rte cows cf {::M Still.
<br />la fyf . (fill pro" suwtact to IM :,en IS sr'U2,30
<br />let
<br />the united Starts district court to, 1"4 ).d-C,111 d-1tnC1 In wh =cn
<br />t/e pf0slrty trbl9Ct to I.M is kt atl6. whenever t?. $late hai
<br />' BOf tsy low 0l {{�n9n60n901frGwlfrCDfn49'stRe t�r.:7• :Ifrw�fs01
<br />eublteragraY+JA? or
<br />tC) Wet *• 1teCOrOet mllwJs Qt ten O.euitt 9! t✓o':^ 5 a • 1^
<br />t'1e Off,tt of if4 wordar of ofeds oft" C I".001 if
<br />ten c openv Cjb.ect to the eon is 9;1" sied in the 0 rru c•
<br />T umli,9
<br />Entered as Dmumenl NO-
<br />I
<br />!2: Sa..s Of Property S„ Ice To L -0 coy p.rposa of
<br />paragraphs 1111 anQ (41. property still be deemed tope s,tusted -
<br />IA) Real Property • In the CASs Of ?tat prOpttTy a! its
<br />s lei) tocauon or
<br />(t) fereonsi Property • In ten case *C 6ersor4l 01004fty
<br />wnet'1tr lang,bis or mtang.ble it tV •4s•dlnco of Ma
<br />taxpayer at the hme ten notice C' Len .e 11140
<br />For purposes cfoara;,aph11)(5, the resrdentea'ICOIDOW -01%
<br />0. O41Ine•s''p ►111.. be 0/lmed to of the piece at which Ilia
<br />O:•nC•dai $11C.9 we Ot(iC6 Of 11h3 bus•n9ss Is IOte19d. end If
<br />c414tiut of c wearer whose r"'donce Is errtait 1114Ik1nr.+ti
<br />Stotts 3ha't a ORrn4d to to in the Dish +CR lit Ulunibla
<br />(3) form The fora and Content of NO notice
<br />felertw to in subsection (a) shall be PresCtFl9d by the
<br />swig" "h "tea lean as VAW nnhaith"Xedino env
<br />otfwr provis:or of law fogaidstp ten farm of salty Of 4
<br />notice of ben
<br />Nate: See section 6323(b) tot. protection for
<br />certain Interests even ihoa2tt notice of lien
<br />Imposed by section 6321 is filed with respect
<br />to
<br />t 5^w•iet
<br />2 Moto, rte:t!es
<br />3 personal property pvrcusld at •semi,
<br />4. •Personal Oro" pirchs"d tt CASA) 411.1
<br />5 ttrscNl property aubtaaed TO possNeory Lon
<br />e Real Vooerty to W Special nf9lsment liens
<br />7 ResiCerut• p• XN subwt to a mochwi -C t
<br />I•en tot C1rti ^ ,1Y,aire a'a improvements
<br />e AttOrrYys tars
<br />g Coftam msura'ICa contracU
<br />10 li ataox rove
<br />(g) Refiring of NOUN. — cof putposas of M.r•
<br />sett.on • .
<br />11) aawnwraw Rule. — Utneiss lirAq at I :an:a reiwd in,
<br />ens manner preser.bld in patagra¢f! .W Mail% the 'O:u :rW
<br />f9t.1•ng pMCO iu^�'+ npPC9 of t9n ettf�! Wt11e;nlfoif Ttiea or utw
<br />date anwllcn it iL 6:ed rep atxordanca wiCI:E:�ecti0r If,'. •it'd•
<br />cweapuat.or.,oASSaptiAt : n4puioa ..• �. .
<br />e-2) Ptftat Fair f9ibs. — A'Mt.cs o! eft festr.,: '
<br />e, iii• ipM• M, u. reCr6�i: +pDMOdY.an,0llln4CtrYaO.'t'y• '
<br />1A) d.
<br />Ili suo mecca of [Zen ina l in 7hou'ia 1..1 WN 0 the
<br />prior r.Otra of lien was filed and
<br />I— :r 1M use Of real property' me tact of rrN,r.g 1s
<br />erlera6 JLIC ff erded Ili an iSWf la ttte UtMt IafOulrit:% Y-
<br />9JbsecLcn (1) (4)• 8110
<br />is) in any case in which gD Osys or more pnol to ten Cate
<br />of a ret,i n' of ngbce o! Lan under sub,Zaragraptr la) !tw
<br />89-1112616
<br />Z
<br />Grantor
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<br />Grantf.'E --
<br />` Mw
<br />hy�eiciil _
<br />SS
<br />;�,,,; �) 1F N:, LL �
<br />i wad
<br />j 9S9 MAY 23 Alf 48
<br />(ti(?Ft`S
<br />I
<br />!2: Sa..s Of Property S„ Ice To L -0 coy p.rposa of
<br />paragraphs 1111 anQ (41. property still be deemed tope s,tusted -
<br />IA) Real Property • In the CASs Of ?tat prOpttTy a! its
<br />s lei) tocauon or
<br />(t) fereonsi Property • In ten case *C 6ersor4l 01004fty
<br />wnet'1tr lang,bis or mtang.ble it tV •4s•dlnco of Ma
<br />taxpayer at the hme ten notice C' Len .e 11140
<br />For purposes cfoara;,aph11)(5, the resrdentea'ICOIDOW -01%
<br />0. O41Ine•s''p ►111.. be 0/lmed to of the piece at which Ilia
<br />O:•nC•dai $11C.9 we Ot(iC6 Of 11h3 bus•n9ss Is IOte19d. end If
<br />c414tiut of c wearer whose r"'donce Is errtait 1114Ik1nr.+ti
<br />Stotts 3ha't a ORrn4d to to in the Dish +CR lit Ulunibla
<br />(3) form The fora and Content of NO notice
<br />felertw to in subsection (a) shall be PresCtFl9d by the
<br />swig" "h "tea lean as VAW nnhaith"Xedino env
<br />otfwr provis:or of law fogaidstp ten farm of salty Of 4
<br />notice of ben
<br />Nate: See section 6323(b) tot. protection for
<br />certain Interests even ihoa2tt notice of lien
<br />Imposed by section 6321 is filed with respect
<br />to
<br />t 5^w•iet
<br />2 Moto, rte:t!es
<br />3 personal property pvrcusld at •semi,
<br />4. •Personal Oro" pirchs"d tt CASA) 411.1
<br />5 ttrscNl property aubtaaed TO possNeory Lon
<br />e Real Vooerty to W Special nf9lsment liens
<br />7 ResiCerut• p• XN subwt to a mochwi -C t
<br />I•en tot C1rti ^ ,1Y,aire a'a improvements
<br />e AttOrrYys tars
<br />g Coftam msura'ICa contracU
<br />10 li ataox rove
<br />(g) Refiring of NOUN. — cof putposas of M.r•
<br />sett.on • .
<br />11) aawnwraw Rule. — Utneiss lirAq at I :an:a reiwd in,
<br />ens manner preser.bld in patagra¢f! .W Mail% the 'O:u :rW
<br />f9t.1•ng pMCO iu^�'+ npPC9 of t9n ettf�! Wt11e;nlfoif Ttiea or utw
<br />date anwllcn it iL 6:ed rep atxordanca wiCI:E:�ecti0r If,'. •it'd•
<br />cweapuat.or.,oASSaptiAt : n4puioa ..• �. .
<br />e-2) Ptftat Fair f9ibs. — A'Mt.cs o! eft festr.,: '
<br />e, iii• ipM• M, u. reCr6�i: +pDMOdY.an,0llln4CtrYaO.'t'y• '
<br />1A) d.
<br />Ili suo mecca of [Zen ina l in 7hou'ia 1..1 WN 0 the
<br />prior r.Otra of lien was filed and
<br />I— :r 1M use Of real property' me tact of rrN,r.g 1s
<br />erlera6 JLIC ff erded Ili an iSWf la ttte UtMt IafOulrit:% Y-
<br />9JbsecLcn (1) (4)• 8110
<br />is) in any case in which gD Osys or more pnol to ten Cate
<br />of a ret,i n' of ngbce o! Lan under sub,Zaragraptr la) !tw
<br />Secretary received writtan Information (in ten manner
<br />proscribed to regulations t33ued by IM Secretary)
<br />concemmg a clangs In tnattioayer•e r4stil e. If a notice
<br />of ouch llen is also filed n SmIldante wltttautrItUtl6n (n M
<br />ten State anwhleh ouch rae(dM M IOCIM
<br />(3) Rlpdiired RefWniS Period. — in "a case
<br />of any ^ot•ca of lien. ten turn'reaulr9d tsfaing ptr(or means -
<br />(x) the one-year period endue 30 days afta the espiiabon
<br />of a years after ten date of the assessment of tee (as, and
<br />IS) theawyear period ending with the expn;LSJnof6years
<br />aRerrlsc:Ose of ten preceding required reti(in4genod for
<br />sut4ijtlLeolllan /� t /�
<br />VGir. 1UUM.N. ,Iira,fa a.°j °v Of lien iii
<br />l;;V( Dirge Of Property.
<br />(a) ROOM CA Non. — satyect to such
<br />rtqulehoro of ten Sacreury nuy pnacriDa. MaEecrtury snare
<br />issue • certificate of release of any lien Imposed with respect to
<br />any internal revenue to not later than 30 days after ten day an
<br />which -
<br />(1) Liability Satisfied or UMMorceable - The Secretary
<br />finds that the 101ity for ten amount assasad. 1100814t with 11:1
<br />,nterett in respect ther9pt, ftas been fully atisfod or ras
<br />become WPIly unanforcawl9. at
<br />(2) lofipuciWod .TMtaufurnisnadtordSwaUryand
<br />accepted by wri s band flat is COndmon{d uponthe paymalN of
<br />ten amount afeesaed. together with all Interest In rsepect
<br />thereof. within the time ptaUffM by law (including any
<br />extension of such time). of Ito is in at:60idariCe with such
<br />requiranwto foisting to terrns,coaftons. and form of the bond
<br />ofd suretwtharson. as may be fiWitd by Such rag.604411.
<br />Sec. 6503. Confidentiality . and Dis-
<br />closure of Returns and Return In-
<br />formation.
<br />(k) ClOdorsure of CerWn Rot M end
<br />pR,#Wm IInf notion For To A04uWadon
<br />Pefrpaeltf� '�
<br />4, O,sviosure of a^'o:.fn of mastandmg hen - If a notice of
<br />ben !`&s been tired p„n_wl to Awton 6=f)• ten amount Of the
<br />bwtandfng owiaat:orl saCUgtlby'such lien may M Willed to
<br />any omen who rutnistes siblfactory written ev4M. fftat he
<br />has a •i_.Pt it 1"R properri, SAW to such lien as iatstld '. to
<br />dbta"I a eight in {; o property
<br />b
<br />atrf
<br />Prot
<br />E�
<br />O
<br />!r �
<br />�r
<br />Secretary received writtan Information (in ten manner
<br />proscribed to regulations t33ued by IM Secretary)
<br />concemmg a clangs In tnattioayer•e r4stil e. If a notice
<br />of ouch llen is also filed n SmIldante wltttautrItUtl6n (n M
<br />ten State anwhleh ouch rae(dM M IOCIM
<br />(3) Rlpdiired RefWniS Period. — in "a case
<br />of any ^ot•ca of lien. ten turn'reaulr9d tsfaing ptr(or means -
<br />(x) the one-year period endue 30 days afta the espiiabon
<br />of a years after ten date of the assessment of tee (as, and
<br />IS) theawyear period ending with the expn;LSJnof6years
<br />aRerrlsc:Ose of ten preceding required reti(in4genod for
<br />sut4ijtlLeolllan /� t /�
<br />VGir. 1UUM.N. ,Iira,fa a.°j °v Of lien iii
<br />l;;V( Dirge Of Property.
<br />(a) ROOM CA Non. — satyect to such
<br />rtqulehoro of ten Sacreury nuy pnacriDa. MaEecrtury snare
<br />issue • certificate of release of any lien Imposed with respect to
<br />any internal revenue to not later than 30 days after ten day an
<br />which -
<br />(1) Liability Satisfied or UMMorceable - The Secretary
<br />finds that the 101ity for ten amount assasad. 1100814t with 11:1
<br />,nterett in respect ther9pt, ftas been fully atisfod or ras
<br />become WPIly unanforcawl9. at
<br />(2) lofipuciWod .TMtaufurnisnadtordSwaUryand
<br />accepted by wri s band flat is COndmon{d uponthe paymalN of
<br />ten amount afeesaed. together with all Interest In rsepect
<br />thereof. within the time ptaUffM by law (including any
<br />extension of such time). of Ito is in at:60idariCe with such
<br />requiranwto foisting to terrns,coaftons. and form of the bond
<br />ofd suretwtharson. as may be fiWitd by Such rag.604411.
<br />Sec. 6503. Confidentiality . and Dis-
<br />closure of Returns and Return In-
<br />formation.
<br />(k) ClOdorsure of CerWn Rot M end
<br />pR,#Wm IInf notion For To A04uWadon
<br />Pefrpaeltf� '�
<br />4, O,sviosure of a^'o:.fn of mastandmg hen - If a notice of
<br />ben !`&s been tired p„n_wl to Awton 6=f)• ten amount Of the
<br />bwtandfng owiaat:orl saCUgtlby'such lien may M Willed to
<br />any omen who rutnistes siblfactory written ev4M. fftat he
<br />has a •i_.Pt it 1"R properri, SAW to such lien as iatstld '. to
<br />dbta"I a eight in {; o property
<br />b
<br />atrf
<br />Prot
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