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1 � f P P. Faccupb From InWW Remus Cod* . Sec. 6321. Lien For Taxes. It any person liable t9 pay any tax neglects or ret4unt tai. pay the "me etw demand. ten amount (inclidig any rrAw. eel additional Amount addition to tax, of a%nna0:s peft.: together wnh any costa that relay aocrut in addition th"f )o AW be a pert In favof of the United States uoon an prooen}, and rights to property. -hothe real or personst. belonging to such pert&:, Sec. 6322. Period Of lien. umwa amhww awe a wacrmuny crew 1H raw. the den 1rmp0110 by section 1711 suit art" at the time the assessment is made and shall CWIW a until ten liability tar the amount to aaabiaY ter a (treg"M &gamut the 1si.r-Arm inrriN vat v. I (2) Situ% Of Property SwNo`. % 4't1 , Fat sY:cpons of paragraphs i!) and (a), property 9.W Wdessmo V Delsituated (A) Mai Property - In the case, 4t lira) gto'Itnrty; at Its ":Cal I"lon, or (e) Personal Property • m ffie tai dq p1c70ita1 property. whether tangible or Intanpbo'. at ten residence of ten taxpayer at ten tirns the nw aql rm Ice filed. For purposes of paragraph (2) (e), the residem of a corporation or partnership shall be deemed to be the plus at which the principal executive office of the business Is located, and fen residence of a taxpayer whose residence Is wahout the united Stain small to deemed to to in the District of columtaa (3) Form - The form ant content of ye notice refereed to in aubsectan (a) shall be pfescdbed by tie Secretary Such notice scud M valid not tiatallaih0in0 any other provitort of law regarding the form or content of a notice of 5e, such 1"111y) is satisfied of bscomee urianirmabie by reason of lapis of stmt Sec. 6323. Validity and Priority Agatnst Certain Persons. i,i;7 Puncheesrn, Nofdcro Of fiecudty Ins Mfult *'e LMrw% end Jadpnt�nf irbIwrrell t e. — The hers imposed by Section SVI saa'c tilt bvr Valid a• against any ptanas". hold" of a secv'f Inmost mechanic's tenor, or ludpment lien creditor until ncrce fft'"(,arMch masts the rsquirenenta of scbstctioe (Q has tteat•.tied by the socne". m Pena For FM v No***, Fonn.- (1) Plate For piing - The notice referred to in a;rP Sec" (a) ft" eefiled- (A) Under State Laws (0 Mal Property • In ten case of real property. in one office within the state (or the county. or other piremneehtaf subdivision). as designated by the taws of such state. in which the property subject to the leer is situated. and (u) Personai Property - in the can of poru m&l: property. whether tangble or Intangibk in one aMcs within the Stele (Of tfo county. or ono govemrnental Subdrvislon). as designated by she laws of such state In WW 9e property stW to ne litre is situated er (1) with Cora Of DMGtes Coal • In the office of the suit o! the united Stable district court for ten judicial d:stIW m which Me property Stow to hen n Smutted. whenever ten suit has redby low deergnaled"eaffK& which meets Go rtquirenents of sadlga woph (A). or (C) With Murder Of Do w$ Of The Dizz -VI of columbi a • in ee office of ft Mcorder of Deeds of the O:strkl of Columbia. it ne prgerty suomt to the men is Slt&am MGM Dilutes of cokw" Note: See section 6323(b) for protection for certain interests even •thoigh notice of lien imposed by section h' -. is filed with respect to: ,. S�nr�ret� !IS f)cxtlleft•nt RO T MYdYff,;t(&Aidlas if 2808 "rum, property pus haw at retail • • & Gr>+nMt C'% ' per w -full property sutl(ICaO to flosses" lien Grantee Rear rVC04f y tax and SOM&I assessment hens 7 FAV afrtral property Subject to a mechan!c S Q STAIF N NEBRASKA) SS Atcoinoys liens dew 2 M! I t r" (T 11t.1.1- x a �. 89 JUN 2 ash 9 09 f I , (2) Situ% Of Property SwNo`. % 4't1 , Fat sY:cpons of paragraphs i!) and (a), property 9.W Wdessmo V Delsituated (A) Mai Property - In the case, 4t lira) gto'Itnrty; at Its ":Cal I"lon, or (e) Personal Property • m ffie tai dq p1c70ita1 property. whether tangible or Intanpbo'. at ten residence of ten taxpayer at ten tirns the nw aql rm Ice filed. For purposes of paragraph (2) (e), the residem of a corporation or partnership shall be deemed to be the plus at which the principal executive office of the business Is located, and fen residence of a taxpayer whose residence Is wahout the united Stain small to deemed to to in the District of columtaa (3) Form - The form ant content of ye notice refereed to in aubsectan (a) shall be pfescdbed by tie Secretary Such notice scud M valid not tiatallaih0in0 any other provitort of law regarding the form or content of a notice of 5e, such 1"111y) is satisfied of bscomee urianirmabie by reason of lapis of stmt Sec. 6323. Validity and Priority Agatnst Certain Persons. i,i;7 Puncheesrn, Nofdcro Of fiecudty Ins Mfult *'e LMrw% end Jadpnt�nf irbIwrrell t e. — The hers imposed by Section SVI saa'c tilt bvr Valid a• against any ptanas". hold" of a secv'f Inmost mechanic's tenor, or ludpment lien creditor until ncrce fft'"(,arMch masts the rsquirenenta of scbstctioe (Q has tteat•.tied by the socne". m Pena For FM v No***, Fonn.- (1) Plate For piing - The notice referred to in a;rP Sec" (a) ft" eefiled- (A) Under State Laws (0 Mal Property • In ten case of real property. in one office within the state (or the county. or other piremneehtaf subdivision). as designated by the taws of such state. in which the property subject to the leer is situated. and (u) Personai Property - in the can of poru m&l: property. whether tangble or Intangibk in one aMcs within the Stele (Of tfo county. or ono govemrnental Subdrvislon). as designated by she laws of such state In WW 9e property stW to ne litre is situated er (1) with Cora Of DMGtes Coal • In the office of the suit o! the united Stable district court for ten judicial d:stIW m which Me property Stow to hen n Smutted. whenever ten suit has redby low deergnaled"eaffK& which meets Go rtquirenents of sadlga woph (A). or (C) With Murder Of Do w$ Of The Dizz -VI of columbi a • in ee office of ft Mcorder of Deeds of the O:strkl of Columbia. it ne prgerty suomt to the men is Slt&am MGM Dilutes of cokw" Note: See section 6323(b) for protection for certain interests even •thoigh notice of lien imposed by section h' -. is filed with respect to: ,. seta -ive>r T MYdYff,;t(&Aidlas "rum, property pus haw at retail • • & - litt`JOnae property purthaod in casual tae .5- ' per w -full property sutl(ICaO to flosses" lien I Rear rVC04f y tax and SOM&I assessment hens 7 FAV afrtral property Subject to a mechan!c S I JWO' certain spun tab improvements a Atcoinoys liens g certain insurance contracts 10 Passbook loafta (0) Ref ft Of Noun. — For purposes of this &action - 11) GKWcd Rues. — unless notice of lien is refried in tie matner p..MfiMd in pa'&graprr (2) during the required Z; ; ;r''p per-ad, sii0 nortk& of L :stall be treated as filed On th0 cafe orrviri i it is reed (In accordan0e with subsection (Q) afar the expraibn of Such rehlirq period (Pr Plies For FNMA. — A notice of lien refried d,trirp toe ishgmrad rdmnp Deriod Snap De eflettiya only - (i 1 such notice of lien Is rsfiied in the Office m wench she prior notice of lip was filed. and (n) in the see of real property. the fact of reeding is entered and recorded m an tilde: to the extent repaired by subnehon (Q (e), and (e) in any case in w1vich. 00 days or more prior to the date Of a refifing of 1100'41 (tin under e04jraorsph (A). the Secretary received written Information (in ten manner prticribw In regulations Issued by ten Soefatay) concerning a change M that texpayses rgldencr. It ai Sta'ina of such Iten Is also filed In ad:cordanCs with 111fll1C `trAi1? r' the suit In which such fesidence is Icgtetk,' !: (s) RpuM RIff" PI": -- in ole can of any notice of tan, dte term *rewired rNrino period' meals (A) ten ans -year period siding 30 days afar ten oxplrslV"r of a years stiff the date of the asnssment of the tttt, Snr t0) the o.^ r- yearpariod ending with the expiration ofeyrrs after the cross of ten preceding required reliling period for such notice of Ion. Sec. 6325. Release Of Lien Or Discharge Of Property. (a) RNeo Of Lbn. — su*d to met► regulations as the Secretary may prescribe, the SKretary shall issues certificate of refuse of any fan zhAossd with nspeesto "internal (evened tax not later Wirt ways after the day on *rich - 1t) Liability Sibs!)ed Or UnNMon" • The secretary rinds that the IladdirfW the amounnt ass a ew. together ". ail inmost In nlapatlt •!!*4101, has been fully Satisfied obi Tai become legally 4mm- iceewle; er (z) 1ondAcc6w -Th nafiimowtothesedxetaryano accepted by Rims barb that is conditionad upon the payimersel the ism"M ussitell. together with all interest to i arpow thereof. within ft Erie prescribed by law _ieCf4ldq melt extension Of suds drxa;, and that is in adxxtdanca'%ilita a= rsquirementaref0m.4n4te.9ns. Conditions. andrOMIof"D0V and sufettso tlereft as may be "Settled by such n>gi MsgTL Sec. 6103. Confidentiality and Des' closure of Returns and Retum t'rw ' formation. (N) Dbclaun of Grin RdWW 06 Rdum InformAm For TAX AdMkliitlitail6n (2) Disclosure of amount ofotrtlfanding lion. -if anaeaeaf lion has boon filed pursuaatto Section ll'ixf(Q, the aeaues:alrfle outuand"101W I=Sec redby$uchummcayIn44:0"to any pertan cone twnishee safistettory written eeiderhteRrat M hie a rig" in the pro11rly Sufjett to Such lien or intends so obtain a Item in such propeRy.