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<br />Excerpts From Internal Revenue Code
<br />(2) Sthrs of Property Sj*d To Caen -Far purposes of
<br />-
<br />secretary f ad "�" � °1e ntetrar°�.
<br />wftdinrogutaBansKWObyfheSecretary) "
<br />parag3phs(1) and ( 4), properyshafibe deemed tobe situated
<br />(A) Real Properly - In itre case of real property, at b
<br />a change in the taxpayers residence, A a noftol salt Mn
<br />Sec. 6321. Uen For Taxes
<br />physical Iocalaw, or
<br />is asp filed in accordance wftt strbeeWm M In"StMe
<br />N any person cable to pay any tax rtegkets or refuses to pay
<br />(a) Persona! Property - in the case et personal property,
<br />in which suds re111011ce is billed,
<br />`'r r r` rJ
<br />•
<br />f3) i3iyuii0, �."� =iit�-
<br />-
<br />dbW etnarn.
<br />whh arty etnta ABM may etccnte In addition thereto) shall be a
<br />to
<br />For purposes of paragraph (2) (B), the residence of a corparatan
<br />or shall be deemed to be the place at which ftte pan•
<br />of any notice of lien, the terrn'Yegtrtred Mag period' m"Ife
<br />(A) ft or"ut pefbd ond'+tp 30 days Maths expkllon
<br />��
<br />.r
<br />of a yeah after the ride of Ate eeeerenertt d Ace ter, Ind
<br />(B) the or"ur W*d uhdrtp VM Cte 11111111111 ft Of E
<br />\�
<br />States 09 be deemed to be In the District of Columba.
<br />to
<br />yeas after the on of lhepreraed)ftgtt W rte&V hid
<br />lien
<br />Sa
<br />Sire
<br />lhesa another tale is spocifoa ly fixed by lain, the Ron (rte
<br />6321 shall arse at the time the assessment
<br />in subsection (a) GTW be presctNd by the Secretary. Sudt
<br />noftice, shall be valid notvn+hstandmg any other prarlsion of law
<br />Sec. 6325. Release Of Lien Or
<br />peed by section
<br />is made and shall Continue until the liaWity for the amount Coo
<br />regarding the form or content of a rotas of lien.
<br />Discharge Of Property.
<br />g&Wto
<br />assessed (or a Judgmem against the taxpayer arising off of such.
<br />AebiL•ry)issa SW or becomes unenforceabteby reasonofmpse
<br />Note: See section 6323(b) for protection
<br />(a) Release Of Lien. Such M9uW
<br />the secretary may preschW, the secretary shau UA
<br />of tints
<br />for certain interests even though notice of
<br />lions as
<br />e certificate of release of any fen Imposed with respect to any
<br />I
<br />Sep. 6323. Validity and Priority Against
<br />lien imposed by section 6321 is fled with
<br />internal revenue tax not later than 30 days after the day on
<br />NIA
<br />respect to.
<br />vrhf(1
<br />p) IaabitirySa6sfiedorUnen 'oreosble�The3ecretaryfirds
<br />(a) Purchaser's, Holders Oi Securi in-
<br />Mechame s Llenors, And udg•
<br />t. Securities
<br />2. 6totor veh.:cies
<br />7r.'1. r)!: r,GitnC
<br />tercets,
<br />3. Personal property p=hased at retail
<br />fart
<br />ment Lien Creditors. —The lion Imposed by section
<br />4. Personal property purchased In casual sate
<br />(2) Bond Accepted-There is fumishod to the Secretary and
<br />6321 shag not be valid as against any purchaser. ho'der of a
<br />5 Personal property sub,, ecled to possessory I:en
<br />accepted by him a bond that I9 eondf fled upon the payment
<br />uarityintlrest, mechanic's lienor, or Judgment Gen creditor until
<br />6- Real property tax and special assessment liens
<br />of the amount assessA together with all Interest 11 respect
<br />raw thereof which meets the requlromelt3 of subsection (0
<br />7 Ras::ontai property subiect to. a mechanic's
<br />theroof, within the time proscribed by law (including any extort-
<br />heebeen fled by the Secretary.
<br />I.an (pr certain repairs and ,mpra;ements
<br />lion of such time), and that t3 in acacrdr4af with such require'
<br />8. Avorne J'9' ens
<br />ment3 relating to ternt3, 0oridifons, and form of the bord and
<br />(o Piave For Filing Notice; Form.—
<br />Excerpts From Internal Revenue Code
<br />(2) Sthrs of Property Sj*d To Caen -Far purposes of
<br />-
<br />secretary f ad "�" � °1e ntetrar°�.
<br />wftdinrogutaBansKWObyfheSecretary) "
<br />parag3phs(1) and ( 4), properyshafibe deemed tobe situated
<br />(A) Real Properly - In itre case of real property, at b
<br />a change in the taxpayers residence, A a noftol salt Mn
<br />Sec. 6321. Uen For Taxes
<br />physical Iocalaw, or
<br />is asp filed in accordance wftt strbeeWm M In"StMe
<br />N any person cable to pay any tax rtegkets or refuses to pay
<br />(a) Persona! Property - in the case et personal property,
<br />in which suds re111011ce is billed,
<br />- — -- -- t> o S= after f+umW the aawumt {mrJudmg any ipteresf, ad - - -
<br />&$Aon to bix or assessable penalty, loge
<br />- -- - _ whether tangible at intangible, at the residence of me tax -
<br />payor at= UMWM Dome it ow is red: - - -- - —
<br />f3) i3iyuii0, �."� =iit�-
<br />-
<br />dbW etnarn.
<br />whh arty etnta ABM may etccnte In addition thereto) shall be a
<br />to
<br />For purposes of paragraph (2) (B), the residence of a corparatan
<br />or shall be deemed to be the place at which ftte pan•
<br />of any notice of lien, the terrn'Yegtrtred Mag period' m"Ife
<br />(A) ft or"ut pefbd ond'+tp 30 days Maths expkllon
<br />iIn Infavor at AN Ur#Ad Stan upon an property and rights
<br />properly, wltetltet tilt a prrsaW, betorhging to such person.
<br />partnership
<br />rlpaf executive office dl•fhe business is loeMed, end 4te rest•
<br />derlce of a taxpayer whose residence is ymilout ttA united
<br />of a yeah after the ride of Ate eeeerenertt d Ace ter, Ind
<br />(B) the or"ur W*d uhdrtp VM Cte 11111111111 ft Of E
<br />Sic. 6322. Period Of Lien.
<br />States 09 be deemed to be In the District of Columba.
<br />to
<br />yeas after the on of lhepreraed)ftgtt W rte&V hid
<br />lien
<br />(3) Form • The form and eoment of the notice referred
<br />for such noise of
<br />lhesa another tale is spocifoa ly fixed by lain, the Ron (rte
<br />6321 shall arse at the time the assessment
<br />in subsection (a) GTW be presctNd by the Secretary. Sudt
<br />noftice, shall be valid notvn+hstandmg any other prarlsion of law
<br />Sec. 6325. Release Of Lien Or
<br />peed by section
<br />is made and shall Continue until the liaWity for the amount Coo
<br />regarding the form or content of a rotas of lien.
<br />Discharge Of Property.
<br />g&Wto
<br />assessed (or a Judgmem against the taxpayer arising off of such.
<br />AebiL•ry)issa SW or becomes unenforceabteby reasonofmpse
<br />Note: See section 6323(b) for protection
<br />(a) Release Of Lien. Such M9uW
<br />the secretary may preschW, the secretary shau UA
<br />of tints
<br />for certain interests even though notice of
<br />lions as
<br />e certificate of release of any fen Imposed with respect to any
<br />I
<br />Sep. 6323. Validity and Priority Against
<br />lien imposed by section 6321 is fled with
<br />internal revenue tax not later than 30 days after the day on
<br />Certain Persons.
<br />respect to.
<br />vrhf(1
<br />p) IaabitirySa6sfiedorUnen 'oreosble�The3ecretaryfirds
<br />(a) Purchaser's, Holders Oi Securi in-
<br />Mechame s Llenors, And udg•
<br />t. Securities
<br />2. 6totor veh.:cies
<br />that the ffabili y for the amount assessed. together alto ell In.
<br />tartest in respect thereof, has been fully satisfied or has become
<br />tercets,
<br />3. Personal property p=hased at retail
<br />legally unenforceable; or
<br />ment Lien Creditors. —The lion Imposed by section
<br />4. Personal property purchased In casual sate
<br />(2) Bond Accepted-There is fumishod to the Secretary and
<br />6321 shag not be valid as against any purchaser. ho'der of a
<br />5 Personal property sub,, ecled to possessory I:en
<br />accepted by him a bond that I9 eondf fled upon the payment
<br />uarityintlrest, mechanic's lienor, or Judgment Gen creditor until
<br />6- Real property tax and special assessment liens
<br />of the amount assessA together with all Interest 11 respect
<br />raw thereof which meets the requlromelt3 of subsection (0
<br />7 Ras::ontai property subiect to. a mechanic's
<br />theroof, within the time proscribed by law (including any extort-
<br />heebeen fled by the Secretary.
<br />I.an (pr certain repairs and ,mpra;ements
<br />lion of such time), and that t3 in acacrdr4af with such require'
<br />8. Avorne J'9' ens
<br />ment3 relating to ternt3, 0oridifons, and form of the bord and
<br />(o Piave For Filing Notice; Form.—
<br />g. Carta n insurance cor'rads
<br />surot:es thereon, as may be speciftad by such regulaUans.
<br />(1) Place For Firing -The notice referred to in subsection
<br />10. Passtxh0k t43n3
<br />See. 6103. Confidentiality and
<br />(e) shall be filed •
<br />taws
<br />(g) Refiling Of Notice. — Far p.--c.,03 of this
<br />Disclosure of Returns and Return
<br />(A) Undbt state
<br />@ Real Propety - In the case of real property, in ora
<br />re l.�n .
<br />informs (on.
<br />office witren the state (or tiro county, or other gorernrre �!ai
<br />subdivlstan), as designated by the lu,3 of such State, in
<br />(t) General Rule.— Un'Css nol -ce of lien , (of' d
<br />in the manner presorted in Ga- ,y gh i2) during the requ:te0
<br />,
<br />(k) Disclosure of Certain Returns and
<br />which the property sub ect to the ran is situated; and
<br />rel; ,ng period. such ro�Ce 01 V s. ^•a' be !rC3iCd a3 f, au o�
<br />Return information For Tax Administrai,
<br />(J) Personal Pr(jperty - In tho aaso of personal prep-
<br />arty, whether tangible or Intangible, in one oft.ce rtifh:n the
<br />To dab on vduch d -3 t.!C9 f n tic ;r, ^.a ^Ce 7.r 1 sut W On M)
<br />oiler the expiration of su•h rolli ng pGrt<,d.
<br />tion Purposes:
<br />State (or tho county, or otter goremmen!al s bd :rs,onr. as
<br />designated by the la'w3 of Stith Slate, m v,h ch!, a propcny
<br />(2) Place For Filing. —A nolio of i.Cn roh'ed dur-
<br />„v rcGa rL.r ng sn; a to cif. ;t• :cpn!y
<br />(2). Disclosure of amount of oLvard,ng fien. -if a notice of
<br />subjett to tho lien i3 sdua!ed; of
<br />:eJ �,,.f� _.. - -. -.
<br />"'
<br />_ _
<br />1.6n has been CCd'pafsuant to section 6323(1), the arnount of --- - - - --- - - -
<br />(B) With Clerk 01 District Coutt ln !ho of!ev :t ire f.'C:M
<br />(A)
<br />: ti r :g;n o' ,rn r, Frtrrd m d� o ce : i r,r ch
<br />t!.CO is! andrgOD' g3fOnsocuredbyeuchfionmaybedisoiosed
<br />wti Vaclory vrritten Worica that
<br />of the Unnad Sates d. :trct coon tar rnu t,,. :at de lit m rd: ct+
<br />Ale prapedy sub ,,ecl to sn Is Situated, vf:Cnevbr tho Sta'o has
<br />To p,wr no::co 0' ften wan, Cod. and
<br />! ca so of trial c,, -rtt ro ,act of ro!.; ng r;
<br />to any person nho ur:=3
<br />ho has a r,gh! in tho prop3rty $0010cl to such lien or u Curds to
<br />not by lain des!ynatod ono OM.0 vin';h mCCta the rCy';:.Cmen:;
<br />Cr' ^o9 ;v;;f re:udC•J .n a^ � �.fCw to tn0 cxtc,' rCrl r.r5y Cy-
<br />U9!a -n a rtyht m such prapCRt.
<br />Of subparagraph (AL or
<br />(C) With Recorder of UaM3 Of Trod 1!7.,* Or Cu'urr ,:r
<br />s g) ;n act case r. :n. Sg days of mofo pFo, n tno dale
<br />to the atF,CO of the ROLG'd3r Gt P�eos 0! ir0 C S!r4t cf Co',:ma:a.
<br />the D `. of
<br />G! v rC :,.'7
<br />A the property sub,Cd 10 iha ;led in ]!'
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<br />Co'.umbia
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