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<br />Excerpts From lntemel 'Revenue Code (2) snus of Property sheet to uen •For purposes of seaetelyt recefred wtltaa kftm ton M fro mtmw 111
<br />partgraphs (1) and (4), property shall be deemedto be ait rated- Sam in regulations Lssued by the Sei7etery) cortCarnig
<br />Sec. 6321. Lien For Taxes (A) Real Properly - In the case Of real property, at its a change in the taxpayersnttderice, rano6ceawenyln'
<br />Physical lam; or is M.so €4d in accrxQartce Whitt subMdfon (t) le J* StMe
<br />A 6V per= liable to pay arty tax neglects or refuses to Daayy (S) Personal Property In the case of persoaed 0operty, a In which such roUdanea is bobd.
<br />to Brame aher demand, the amtrunt (including any interest, ad' whether tangible or Wangible, at the resdanca of me tnx - -. -
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<br />with tatr,�i tasle35azAe penally, togeheer , payer Arthat lime the notice of Gen is filed. (3) Ro**W Ranting PKtod: In t o ace —
<br />wit ! of U� Std in add6on thereto) shall to a Far purposes of paragraph (2) (B), the residence of a corporation pP a„y notice Y� term teRird D D« naehsu •!
<br />UM aD PIOperh and rights to prpartnership shall be deemed to be the place at wh ch the pdn- tit) the aneyaar period arhaitg 30
<br />FOP". whether trot or pegons, bebnging to such person. ckW executive office 011116 business Is trcrited, and the rest-
<br />derive of a taxpayer whose residence is vrilheut the United of H years after the date of the astetanlent of the tax, and
<br />Sec. 6322. Period Of Lien. stifts shag be deemed to be iii the ptsvict of Co:umbia (B) the Orte'year period enrrng loth the exp OW of H
<br />(3j Form -The farm and content Or the f Col referred to years after the dose of the prooedrg retried M%V ptubd
<br />Unless another data is specifica;'y fixed by lacy, the lien hM1 In (3) Form T e f r be nd co bed by that Secretary. Such for such notice of lien.
<br />posed by sera on 6321 shall arise at the time itte assessment n0ce sha'1 be va!1J not-6thstand,ng any other provision of iavr $eC, 6325. Release Of Lien Or
<br />Is made and stalf continue unw the liability for the =,cunt so roga,'ding the Corm or content of a notice of lien.
<br />assessed( Orajtrdgnientagainsttttotaxpayeraris ingoutofsuch Discharge Of Property. .
<br />I4 SaUStiedorbeumesunentorceableby reason oflapse Note: See section 6323(b) for protection (a) Release Of Lien. — subjedto sum regufa.
<br />al liffle. for certain interests even though notice of lions as the Secretary may prescribe, the secretary shaft issue =
<br />.4.ec, 6323. Validity and Priority Against lien imposed by section 6321 tS filed with a certifica!a of release of any Gan imposed with reglect to my
<br />Certain Persons. respect tp: whichrhat rereruo tax not later than 30 days after the day on =
<br />(a)Purchasefs Holders Of Securit�y in' 1. SocUrfLes 0) uabilitysatisrmdort ;nenrorceable- Th9Swe"nms
<br />Uwe*, Mechanic's Llenors, And dudg- 2. PAO!or ver -e!es that the Gahirrty for me amount assessed, together with at m- ,
<br />3. Personal property purchased al re!ao forest in respect thereof, has been fully satisfied or has tacame
<br />ment Lion Creditors: The lien Imposed b/ section 4. Personal property purchased in CiSua! sa;o legally unenforraave; or 1
<br />6321 tlu,9 not be valid as against any purchaser, ho&r of a 5. Personal p'oper^/ sueicn,ad to possessory fen (2) Bond Accepted•There Is furnished to the Secretary and
<br />eecadty Merest, mechanle's lianor, or judgment Lon credtor unui 6. Real property tax aW special assessment I:ens aocerred by him a bond that is condrtloned upon the payment
<br />001110 Iheracl which meets the requirements of subsection (0 7. Res:dewial property subject to a marharix's Of the amount assessed, together with a8 interest in respell
<br />hat bean filed by the Secretary ben for cep ^,a:: repairs and improremonts thereof, within the time preserbad by tae (indu(L.ng any exten• r
<br />8 Attomey's '.ens slcn Of such time), and that i3 in accordance with such require•
<br />(o Place For Filing Notice; Form.—. ) Cerlmn rs.rance corvacts meets ra'atieg to terms, conditions, and form of the bond and
<br />(1) Place For Filing • The roftig referred to in subsection 113• Pass hoot !pans surotios t•.erecn, as may be specified by such regulatiens.
<br />(a) shag be filed -
<br />(A) Under Siato Lows fg) Refiling Of Notice. — For Gi rpo -,es of 1h:3 Sec. 6103. Confidentiality and
<br />p) Peal Property • In No ease of real propert/, in pre svdf:nn Disclosure of Returns and Return
<br />LOffice wiffn the State (or the county, or omor goverrmpr.!al (:) General Rule: u,,c5s r,:--3 of 'en n re'aed IntOrmatlon,
<br />subc.visicn), as dos'gnated by the taws of such State, in , ^,ari proscn5cd o paragraph (2) d.: mg the re(iu red
<br />avhkh the properly subject to the lien is se.ua.ed; arA r�! -g c^r,0d such not.ro of ran shit is trea'cd as r'ed On (k) Disclosure of Certain Returns and
<br />n ) Personal Property - In Me case of personal prop'- fhe ca!o on v.n :ch a is hkd (n =0rda-,ce !n s.;tcec ^on (11) Return Information For Tax Administra-
<br />orty, 11,1110ar tang.blo or intarg D!O, in Ong off co ei :h,n trio artel ice ex;, ra .0n cf su•h rdr.r.3 pa"ipd lion Purposes.—
<br />State (or the county, or other govemmen•,ai sabdrr*tn), a;
<br />designated by rho fam, of such Sta;o, in vt..cn trio Froacrty 12) Place For Filing. —A r=n, c! r :;n re,.:cd cur•
<br />S0,001 to the lion i9 SitU3led, of ._ .... ...... 7 1h, . ! � g pc :.�J sri 1 cO � +�� c• .,, t,' ir-"— ." !2 Dsr'psure Of amount 01 pL151ar10. LCn-gf a np'IefY01"
<br />(B) With C!vk Of D strict Court in rho ce.o of the c!erk (A) ,1• I er, ha5 been filed pursuant to sect•on 6323(Q, the amount of
<br />01 he United S!atee district cou,t !ot h`O I :d: •+ C• ;'r. r In v.A ;h f.f h e !.! :Cn , ru!red .n Y•0 0 ":0 ,r, rr„ h 310 cutst]nd 1t9 Obl-ga'cn secured b/ such Lon may be d.scloso
<br />the prOperty gubi=to lien is situ led, v,herow, ` Sa'c !•a; IN, ^e'ra :'o rf "ef, was Cell a -i 110 atr ! person Yft furrishe% safrflc!O ry vrrtn
<br />n Ovidenco that
<br />not by law des'gnated one oftca vtvch meet, me r cgw:nr;n :i 01 is 1 "0 ca3e Lt rC11 Ll6, j. 7Q f..11 (•t rc`'.n� 1, h0 ha; a right in the property =pmt to sua! Lot) or intends to
<br />Of Subparagraph (A), or cr. ;red as ! re ;�rw =d ,,I an , Jr t h P:o b• / r ub!a :n a r,rht in su:h
<br />(e) With Recmdor Of Deeds of Tho D,stf.v Of clG Irb:a• su " -seu n (f1 (tr, and G opprty.
<br />to theotf2o pinto RBCOrCsrol paeds of rho prsf :c: Of CAtmb:a, I81,n an/ caso m vii, ,'A rA (kit, rr nc•u po-),'s tng ds:o
<br />d the WW-I y SLACcl to the Len i; s+tualcd in th'L' D s %ct ct 0! a rct. "r.) of ra:.Lo C! : to i.r�,4r s, lira', 6 h !A), the
<br />co!umbia. '
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