|
Excm* Fran IntomN Retrenue Code
<br />Sec. 6321. Lien For Taxes.
<br />It any ciela . 1.4010 to pay a ^y tai neg'eclt Or •et,ses to
<br />pay the a" demand the amunt {.rci E.np afiy inter
<br />list add,IWW amount. Addit ;pre to tae. or assallab•a poriAtty,
<br />together with any cats that May accr :e addd -css ft'" ,
<br />shall pea Ito in taro of me LWW Starts vpo•t #*'. orrofity
<br />and r hl" !0 property. whather real or Deno ^a tic CN-ro
<br />to such person
<br />Sec. 6322. Period Of Lien.
<br />unum anoftwr Gala to eaaCA"j, t.zed by ISO the ,.an
<br />I'eposed by !site! ors skA4 a!'Y_ 01 t4 t -9 the aeselS! -e "t
<br />rt made and SPOT eonrnof W-T-1 ft I45.1,ty rot me aaitunt to
<br />Assbtsd lot a luegmem aparntt the taxpayer ans :rig out or
<br />such I.AX*6 OR tatrsfted or becomes uryntorceab:e by reason
<br />of intis op PATH
<br />Sec. 6323. Validity and Priority Against
<br />Certain Persons.
<br />ice) Pwdmwsr Holden Of Soewlty In.
<br />W"1116 Medwic s LNnnn, And Juddttlent
<br />Lien CNMW —,he ten tmpoled by saction o2i sne,
<br />not be valid as against Any pWChabtr. notder of a W OYV
<br />interest mecC,odCS I4401 Of (:: wp W! i•M C1912-for urti rat•,e
<br />thereof which mots the Ct sdbsemon ,f' "as
<br />been f tea tv Vie secretary
<br />(f, Pipe For RM9 Notke; Form. —
<br />(1) Piece For F,:.ng The :Gtce ie'elte,', CO in ti?
<br />lfttMp% It, Shalt be pled -
<br />SAS under SUS La
<br />h) 01") hoperty • An the CASs of real orapert y 'n 0'Y
<br />office withmnthe State (or thecoFmyo: other rerntrarttat
<br />Aubdly'elOn). a dNynated by the qws of 1401 Slut in
<br />u400 try property suW. t0 r,e W's 1-rws T; alvd:
<br />(ui parsooal property • In tN case' of. Mmsorat
<br />property wlyther 11n041a 0r In V-1 04
<br />with.n the State to* Ine:ttior/ Jr otter g04e- "me'1'j;
<br />subMitts,on) as aWI-1411191(y the laws 01 5--c' 3'27e,
<br />in veto m property samacir to the I.er: is
<br />(SJ Mtnt'vs of s'-su¢t Coin C-4 tr'tica V. )braGa'+ cr
<br />it* Unrlad $fate) d strict tout ttr the luc.' C'ttlni[ r7 t(tt :t'+
<br />me lKA) S sv>fect to' :W'o tir;ated wnane+er the strle',as
<br />rep by lawdesl( MW1041ftawh ,CnRwt1 the req:: :et't. -fit o'
<br />suaiwWasm (A) W
<br />(M W.fh Rate -dat Of Deeds f)t The 0:st•iet at COi,Tb A u:
<br />ma offscsof Una etacorosr of peed, of the 0 sr.p of GC'; Tb a t•
<br />Me prpperly t.)bieCt to me sere is "M to Ise 01m'i,. ct
<br />fniered as D*ciumf" WO&
<br />8900- 1j) ?611
<br />B9 11AY 23 All 9 P'3
<br />, ?I S tug Or Property S b,ett To U ern lot purposes of
<br />coieala ;ns It. and I41 property era' to ONmed W he filaated
<br />(A! Real Ro,Nrty • fi i-4 use of rear p'oJerty at its
<br />Chys,cal IOCAhdA, tr
<br />l,8t PereOnal Pscce'ty h The Casa of Dersolal property
<br />w4r.of taagVie 0- MIsngio'e at iM reAdente Of IM
<br />iaMAayer at the t•)M the lilt of Wn u Uld
<br />Fm ;:vposss or paagriph 12) (81 stns res,deace of a cotpo"at or
<br />V• patt+ete 1p al911 of deeffed 10 be the place at em,cn tU
<br />0 ^n:ipal e1r_utig 610 of the bathefs is located And M
<br />fell Cerie of a tarpayet whose res`dence 4 a-tho it the ur: ^ed
<br />Stites shad be Cet nod to be in Vie 0.stt,cl of Co:umbia
<br />3) Form - The form and co ^le ^t of the notice
<br />rehr ed is r f :paKton ,r shit be 01e10000 by the
<br />ot'W V"Al of or sae teliard'no tr.a fprM. C, Content Of a
<br />ro.,ce c+ l em
<br />Noft See section 6323M for protection for
<br />Certain Interests even thoigh notice of lien
<br />imposed by section 6321 is filed with respect
<br />to
<br />.Secw.ues
<br />2 Motor ver.c.es
<br />3 Persona, oroperty purchased ■1 role
<br />a Pereonat property purchased .n ces.a, sate
<br />S Personal property S'Alcted to possessory "en
<br />M1r Retl D'ON ty tix and s,mW assess'nert 1,Ins
<br />l Qevde:•bii p- Operty s:J)ecf to a Mitchel", s
<br />,.en tot CirUon fepA•rs A^d'r'prOn^'.ertf
<br />8 .naorrey t ttr!
<br />5 COru � .nsaarom contracts
<br />'C Pass9aGe lung
<br />(Q). Rofimng Of Notko. — For v.:rpom oT t^q
<br />+' I Gefllli Roe. — U� :ells nJl�Ge of hen rs reli:eQ in
<br />IN na''1er oresu'bed m parag'apn (2; Curing the rec. "ec•
<br />retil,tng penpd ath notes O11N.1 Ahatl he Ctatld t! hied On 1111
<br />care anw•.ch,t 1!.:e 011'1 accordance winS..Mmt.on f_fil after
<br />ltsteap ratan C* suctl refee,p pert0d
<br />(ji PIM For Filing. — A mt,ce of hen re- ; ;ec
<br />a ua(4 clv rr., rsd lee) +sip paned VW! teal 1Ht Ct)ve pre y
<br />l.i 4._h Min n!lrMt } {efJlltt In the pff.y In whit}t tiy•
<br />p•,ol ao.,CO of Len was f,:ed SM
<br />1.0 in the use or fea! property the fact cf Wilma IS
<br />e ^"tee a ^.d reco'doo am W01 to tit satin requ.red by
<br />s.vim-o' Ifs '41 and
<br />;B 'M a^y CaIs ., wr cn e)0 CayS or more prior 10 the date'
<br />01 a •01;11; of rol.ce at stn under tv"Wa;•aph (A) the
<br />l�
<br />(
<br />i
<br />t.._
<br />act. {tf �•'. -;i(1C
<br />pt)) -" 7
<br />0
<br />Secretary ,Vzglrad written Information bn the manher
<br />priscrtbW 41 reputations Issued by the Secretary)
<br />concfrring a cum" In the gspayer s residents. it a notice
<br />016:ich lien is also filed el aircrdance w,th subsection (0 In
<br />the Sete in which such tesl"M is located
<br />131 Ro*iltad Roflllnp PNtod. — In the cm
<br />or am notice cf. siren.CN term "required rstilmp period' meahS -
<br />IA) i%cnu -tsar period ending 30 days after the expiration
<br />V a years etor fed date of the assessment 01 the tax, and
<br />;81 the cae -yeaiperiod ending w:th the expiration pill years
<br />Site- tty vase of the prec"no required raffling period for
<br />SAIL notice All !yn
<br />JCG. M5. Release 1G1 Lien Of
<br />Discharge Of Property.
<br />tai 1161i4a Of Ma. — bub(eci to such
<br />reguuhoro as the Secretary mar prasenbe, the SKrotary $hall
<br />res.t1 a certificate of we"S of ary (ISrs imposed with respect to
<br />eny interns, revenue tax not Will than 3D days after the day on
<br />O..:cn.
<br />)h UAbilly satisfied or Unenforceable - TM secretary
<br />ands that rlc laditay for the amount Assessed. together with all
<br />11111011 ,n Tes"ct thereof. has Dean fully fat'stted of Ms
<br />')ecoms !Wally unenforceable. or
<br />Q) Bond Accepted - Tne e is furnished to the Secretary and
<br />1CCep1e0 by him a Dona Mat is Conditioned upon the payffWt of
<br />the amount_ assessed. together with all interest in respect
<br />thereof wrxlln the t:me prescribed by law (rflclud,rlg any
<br />extension o" s'roh time). and that is in accordance with tuth
<br />requirements ragting to terms, conditions. and form of the bond
<br />and sureties thereon, as may be spacilwd by such regulations.
<br />Sec. 6103. Confidentiality and Dis-
<br />closure of Returns and-Return In-
<br />farmation.
<br />(a) Obdoun of Cahn Returns and
<br />A tum infonnetbn For Tut Adminbtntlon
<br />PWPOS". —
<br />?, Ors +nsue, +a^+ourlo +outstane:npben Ifanatwof
<br />ben ^u ow, filedpwsuaortosectionS =f),Iolaamount ofthe
<br />outstanding oDSlation sew'u10by such lion moybedietioudle
<br />yy Or.=3wh0.laln,thes lattllldtltify Written ovidHSCe trial he
<br />lin a ?I; M' ir,•tee pto,;m t1:fla to such Ifen or Irtsnds to
<br />Obtain 1 n;}it n such plopeitlr
<br />J
<br />i
<br />.s
<br />)tit
<br />l�tf
<br />frP�
<br />the
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<br />pop
<br />"we"'
<br />sift
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<br />IL
<br />Excm* Fran IntomN Retrenue Code
<br />Sec. 6321. Lien For Taxes.
<br />It any ciela . 1.4010 to pay a ^y tai neg'eclt Or •et,ses to
<br />pay the a" demand the amunt {.rci E.np afiy inter
<br />list add,IWW amount. Addit ;pre to tae. or assallab•a poriAtty,
<br />together with any cats that May accr :e addd -css ft'" ,
<br />shall pea Ito in taro of me LWW Starts vpo•t #*'. orrofity
<br />and r hl" !0 property. whather real or Deno ^a tic CN-ro
<br />to such person
<br />Sec. 6322. Period Of Lien.
<br />unum anoftwr Gala to eaaCA"j, t.zed by ISO the ,.an
<br />I'eposed by !site! ors skA4 a!'Y_ 01 t4 t -9 the aeselS! -e "t
<br />rt made and SPOT eonrnof W-T-1 ft I45.1,ty rot me aaitunt to
<br />Assbtsd lot a luegmem aparntt the taxpayer ans :rig out or
<br />such I.AX*6 OR tatrsfted or becomes uryntorceab:e by reason
<br />of intis op PATH
<br />Sec. 6323. Validity and Priority Against
<br />Certain Persons.
<br />ice) Pwdmwsr Holden Of Soewlty In.
<br />W"1116 Medwic s LNnnn, And Juddttlent
<br />Lien CNMW —,he ten tmpoled by saction o2i sne,
<br />not be valid as against Any pWChabtr. notder of a W OYV
<br />interest mecC,odCS I4401 Of (:: wp W! i•M C1912-for urti rat•,e
<br />thereof which mots the Ct sdbsemon ,f' "as
<br />been f tea tv Vie secretary
<br />(f, Pipe For RM9 Notke; Form. —
<br />(1) Piece For F,:.ng The :Gtce ie'elte,', CO in ti?
<br />lfttMp% It, Shalt be pled -
<br />SAS under SUS La
<br />h) 01") hoperty • An the CASs of real orapert y 'n 0'Y
<br />office withmnthe State (or thecoFmyo: other rerntrarttat
<br />Aubdly'elOn). a dNynated by the qws of 1401 Slut in
<br />u400 try property suW. t0 r,e W's 1-rws T; alvd:
<br />(ui parsooal property • In tN case' of. Mmsorat
<br />property wlyther 11n041a 0r In V-1 04
<br />with.n the State to* Ine:ttior/ Jr otter g04e- "me'1'j;
<br />subMitts,on) as aWI-1411191(y the laws 01 5--c' 3'27e,
<br />in veto m property samacir to the I.er: is
<br />(SJ Mtnt'vs of s'-su¢t Coin C-4 tr'tica V. )braGa'+ cr
<br />it* Unrlad $fate) d strict tout ttr the luc.' C'ttlni[ r7 t(tt :t'+
<br />me lKA) S sv>fect to' :W'o tir;ated wnane+er the strle',as
<br />rep by lawdesl( MW1041ftawh ,CnRwt1 the req:: :et't. -fit o'
<br />suaiwWasm (A) W
<br />(M W.fh Rate -dat Of Deeds f)t The 0:st•iet at COi,Tb A u:
<br />ma offscsof Una etacorosr of peed, of the 0 sr.p of GC'; Tb a t•
<br />Me prpperly t.)bieCt to me sere is "M to Ise 01m'i,. ct
<br />fniered as D*ciumf" WO&
<br />8900- 1j) ?611
<br />B9 11AY 23 All 9 P'3
<br />, ?I S tug Or Property S b,ett To U ern lot purposes of
<br />coieala ;ns It. and I41 property era' to ONmed W he filaated
<br />(A! Real Ro,Nrty • fi i-4 use of rear p'oJerty at its
<br />Chys,cal IOCAhdA, tr
<br />l,8t PereOnal Pscce'ty h The Casa of Dersolal property
<br />w4r.of taagVie 0- MIsngio'e at iM reAdente Of IM
<br />iaMAayer at the t•)M the lilt of Wn u Uld
<br />Fm ;:vposss or paagriph 12) (81 stns res,deace of a cotpo"at or
<br />V• patt+ete 1p al911 of deeffed 10 be the place at em,cn tU
<br />0 ^n:ipal e1r_utig 610 of the bathefs is located And M
<br />fell Cerie of a tarpayet whose res`dence 4 a-tho it the ur: ^ed
<br />Stites shad be Cet nod to be in Vie 0.stt,cl of Co:umbia
<br />3) Form - The form and co ^le ^t of the notice
<br />rehr ed is r f :paKton ,r shit be 01e10000 by the
<br />ot'W V"Al of or sae teliard'no tr.a fprM. C, Content Of a
<br />ro.,ce c+ l em
<br />Noft See section 6323M for protection for
<br />Certain Interests even thoigh notice of lien
<br />imposed by section 6321 is filed with respect
<br />to
<br />.Secw.ues
<br />2 Motor ver.c.es
<br />3 Persona, oroperty purchased ■1 role
<br />a Pereonat property purchased .n ces.a, sate
<br />S Personal property S'Alcted to possessory "en
<br />M1r Retl D'ON ty tix and s,mW assess'nert 1,Ins
<br />l Qevde:•bii p- Operty s:J)ecf to a Mitchel", s
<br />,.en tot CirUon fepA•rs A^d'r'prOn^'.ertf
<br />8 .naorrey t ttr!
<br />5 COru � .nsaarom contracts
<br />'C Pass9aGe lung
<br />(Q). Rofimng Of Notko. — For v.:rpom oT t^q
<br />+' I Gefllli Roe. — U� :ells nJl�Ge of hen rs reli:eQ in
<br />IN na''1er oresu'bed m parag'apn (2; Curing the rec. "ec•
<br />retil,tng penpd ath notes O11N.1 Ahatl he Ctatld t! hied On 1111
<br />care anw•.ch,t 1!.:e 011'1 accordance winS..Mmt.on f_fil after
<br />ltsteap ratan C* suctl refee,p pert0d
<br />(ji PIM For Filing. — A mt,ce of hen re- ; ;ec
<br />a ua(4 clv rr., rsd lee) +sip paned VW! teal 1Ht Ct)ve pre y
<br />l.i 4._h Min n!lrMt } {efJlltt In the pff.y In whit}t tiy•
<br />p•,ol ao.,CO of Len was f,:ed SM
<br />1.0 in the use or fea! property the fact cf Wilma IS
<br />e ^"tee a ^.d reco'doo am W01 to tit satin requ.red by
<br />s.vim-o' Ifs '41 and
<br />;B 'M a^y CaIs ., wr cn e)0 CayS or more prior 10 the date'
<br />01 a •01;11; of rol.ce at stn under tv"Wa;•aph (A) the
<br />l�
<br />(
<br />i
<br />t.._
<br />act. {tf �•'. -;i(1C
<br />pt)) -" 7
<br />0
<br />Secretary ,Vzglrad written Information bn the manher
<br />priscrtbW 41 reputations Issued by the Secretary)
<br />concfrring a cum" In the gspayer s residents. it a notice
<br />016:ich lien is also filed el aircrdance w,th subsection (0 In
<br />the Sete in which such tesl"M is located
<br />131 Ro*iltad Roflllnp PNtod. — In the cm
<br />or am notice cf. siren.CN term "required rstilmp period' meahS -
<br />IA) i%cnu -tsar period ending 30 days after the expiration
<br />V a years etor fed date of the assessment 01 the tax, and
<br />;81 the cae -yeaiperiod ending w:th the expiration pill years
<br />Site- tty vase of the prec"no required raffling period for
<br />SAIL notice All !yn
<br />JCG. M5. Release 1G1 Lien Of
<br />Discharge Of Property.
<br />tai 1161i4a Of Ma. — bub(eci to such
<br />reguuhoro as the Secretary mar prasenbe, the SKrotary $hall
<br />res.t1 a certificate of we"S of ary (ISrs imposed with respect to
<br />eny interns, revenue tax not Will than 3D days after the day on
<br />O..:cn.
<br />)h UAbilly satisfied or Unenforceable - TM secretary
<br />ands that rlc laditay for the amount Assessed. together with all
<br />11111011 ,n Tes"ct thereof. has Dean fully fat'stted of Ms
<br />')ecoms !Wally unenforceable. or
<br />Q) Bond Accepted - Tne e is furnished to the Secretary and
<br />1CCep1e0 by him a Dona Mat is Conditioned upon the payffWt of
<br />the amount_ assessed. together with all interest in respect
<br />thereof wrxlln the t:me prescribed by law (rflclud,rlg any
<br />extension o" s'roh time). and that is in accordance with tuth
<br />requirements ragting to terms, conditions. and form of the bond
<br />and sureties thereon, as may be spacilwd by such regulations.
<br />Sec. 6103. Confidentiality and Dis-
<br />closure of Returns and-Return In-
<br />farmation.
<br />(a) Obdoun of Cahn Returns and
<br />A tum infonnetbn For Tut Adminbtntlon
<br />PWPOS". —
<br />?, Ors +nsue, +a^+ourlo +outstane:npben Ifanatwof
<br />ben ^u ow, filedpwsuaortosectionS =f),Iolaamount ofthe
<br />outstanding oDSlation sew'u10by such lion moybedietioudle
<br />yy Or.=3wh0.laln,thes lattllldtltify Written ovidHSCe trial he
<br />lin a ?I; M' ir,•tee pto,;m t1:fla to such Ifen or Irtsnds to
<br />Obtain 1 n;}it n such plopeitlr
<br />J
<br />i
<br />.s
<br />)tit
<br />l�tf
<br />frP�
<br />the
<br />
|