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1
<br />Excw& From int*MW Rmnue Code
<br />Sec. 6321. Lien For Taxes.
<br />It asy person liable to Day any tax neglects or rduses to
<br />#}ay the same after demand. the amount (including any mter-
<br />Nt. a100R:oa1 amount, addition to tax, or assambte penally.
<br />19PUM with any COW the easy aarue in addtion thereto)
<br />Mali be a lien in tavw of the canted States upon all property
<br />are lights to property. whether real or persona'. beionping
<br />to W person.
<br />Sec. 6322. Period Of lien.
<br />Unteea another date is specifically f;sse be law, ice [lark
<br />• . r- tw .a:r;r;iai,7,iii�nivwiiitai�eni
<br />le made and Vail Confine/ unlit this liability for ter amount so
<br />assessed (or I Iudgf*ant against the taxpayer Inning out r r
<br />such Isbirrtvi Is satisfied at becomas unwetroutct by reucr.
<br />of lases of time
<br />Set 6323. Validity and Priority Agamst
<br />Certain Persons.
<br />(a) PUIThMes, HOMM Of SMeX" in-
<br />kmft, MMO mic's LNnom had Judpw*
<br />t.11f I Cif MdNWL — The lean Imposed by moon so sMu
<br />not be valid as against any purchaser. hcV rof a security
<br />Interest, m/ChanK's honor• or tudgmeet lion Creditor until notice
<br />ihersef which malls the requirements of subsection (f) has
<br />been filed by ten Secretaryy.
<br />m Play For Fi ft NOW Fofm.-
<br />fT,(• VIVA For Filing - The notice referred to in Ili?
<br />"et m, shavebe filed -
<br />A', 01MM Sett laws
<br />• 6) Mat Property • in ten case of mar property. in one
<br />e'fia within the Stan (or the county, or other govemn *AW
<br />Subdivision). as des•gnatb by ten lawn of such Stan. in
<br />lifted+ ft property sutyect 10 ice lien lie Srtua'ad. and
<br />(:1.i Familial Property - in the CAN Of perscrx
<br />Drc4Ur1$: whether tangible or Imangrple, in one once
<br />wAtSn ifs State (or ft bounty, or other Gwernmanat
<br />subdivision). as dasvww by ter laws of s;,cn Saa.
<br />in whkn the pr*PW4 sigect to the Iran is s t aw.
<br />or
<br />(a) With Clerk Of District court - to ,74 ctrl s of btu c14A of
<br />in irn1:10 states ddtrfcf tours for the Iud.ciat Clstria !n who
<br />ice property W bjeet to 14" is s:twtsd. whenever the State has
<br />net by Low dow maesdoreoffimwhichmeatsthereqs 'remwtsof
<br />SubsivagrW (A). or
<br />(C) With 111e0order of Duds Of The District 01 CO!Jmb:a . In
<br />tNefficeofNeRecorderof0aedso1lNC isrrlctotGolumbia d
<br />the property Subject to the kam IS a.tuat/d in Ce D;Sfr,ct of
<br />CWumbis
<br />(2) Sites of Property Subject To Lip - For p.upases of
<br />PIr&graphs (l) and (a). property eta! H CMmsd to he situated -
<br />(A) Mal Property - In the Casa of ',al property, at Its
<br />Dflyslal location: or
<br />(e) Personal Property • I;s the ¢ails of personal property.
<br />whether font tit at "g4a*bia. &1 the resider" of the
<br />taapayet o fry w6a ter notice of lion is filed.
<br />For Purposes :Y.agrapn (2)(0). IN residence of a ccrporahon
<br />or partnership $hall be deemled to 1e ter place at which the
<br />principal exeCutive office of ter Wfitiess if located. and the
<br />relidence of a taxpayer whose res ".face Is without the 1.1111110
<br />States Sall to dNmed io be In the District of Columbia
<br />13) Form - The form and content of ter rW%A
<br />rs%rrb to in subsection (a) Mall be prescribed blr the
<br />Secretary. Sue notice show be valid notwithstanding any
<br />OW provision of law regarding IN form or content of a
<br />notice of IIM
<br />i v :: Sea stiCtIOR 6323(1,) cos yroiectioa fur
<br />Certain interests even tho.igh notice of Ilan
<br />Imposed Mp section 6321 Is filed with respect
<br />to:
<br />1 Securilies
<br />2 Motor vehicles
<br />3 PlMMI property purchased al retail '
<br />e Personal property purchased in casual fare
<br />S Personal property subjected to possasoy i,ev^
<br />6 Real property tax and special assessment litrB
<br />1 Residential property subject to a mechanic's
<br />lion for coon repairs and ,.'XVavements
<br />6- Alt*rWs lions
<br />g Certain mfurance contracts
<br />10 Pall lok4Jans
<br />(g) RMflOng Of Notice. — For purposes of this
<br />section -
<br />(1) Gen" Rnit. — unless notice of lien is rallied In
<br />the manner pracrited In paragraph (2) during tie required
<br />refiling period. such notice of lion sass be treated of fired on ter
<br />date onrwhnth rt is fded Gee &ceord&m with subsecton(fpafnr
<br />the expiration of such refilling period
<br />(2) PIM For FHltq. — A rot a of q }r. -efded
<br />during the required raiding period Salt beeffactitir=y•
<br />(A) it -
<br />(1) such row of M is rallied in Ina office iA ie!XC -rid
<br />prior moue of ran was filed, V4
<br />(10 in the case of foal property. the fact of r f*N q
<br />entered and recorded in an Milt to ter extent required W
<br />subsection (f) (a). and
<br />(e) in any case rn which, go days or mots prior to the data
<br />Of & ref wg of notice of iron under Subparagraph (A). ten
<br />i.�
<br />,l
<br />1
<br />rA
<br />t
<br />Secretary received written Information (in the manner
<br />prssultied In regulations Issued by the Secretary)
<br />concerning a change In the taxpayer's residence, if a notice
<br />of such lien is also filed in accordance with subsection (f) In
<br />the staff In whKh.eueh residence Is located
<br />(3) R4*lM R9" Pelod. — in the case
<br />of any, notice of lion. the lum'requlred rattling period' means -
<br />M ter ene-yar period ending 30 day& after me expiration
<br />of 6 years after the date of the assessment of the tax. and
<br />(E' the one -year period ending With theexpirationOf6yeas
<br />athr the close of the preceding required renting period for
<br />such notice of 114M
<br />but:. 6M3 Invulla"aso Of Lien Or
<br />Discharge Of Property.
<br />(a) RdNN Of LIMn. — Sub)eof to such
<br />.0i' Wra;s IN Si6ni -lorry may piescribe. the Secretary snaw
<br />Issue a certificate of rallimof any Ilan Imposed w!th respect to
<br />&ny internal revenue tau: rall:iitef tan 30 days after ter day on
<br />which-
<br />(1) t.rabillly Satisfied V. "n Aorceabis - The Secretary
<br />fude that ten liability for the anioari assessed, together with IN
<br />Interest in respect thereof. Acts been fu!ir satisfied or as
<br />i omin locally unenforceable; or
<br />0 Solid Accepted -There is furnished to ten Secretary and
<br />UCSOICI Ly him a bond tat is conditioned upon ter payment of
<br />the .?Cunt asseesed. togalller with AN Interest fn respect
<br />Ce~." WIMin ter time Or"C61110 by law Oricluding any
<br />rnCismoa of such time), and that is In siosu rice with such
<br />rKwAimenta relating toterms. Condidbife. acd germ of ten bold
<br />and $410" thereon. aamay N *Heed by fauh nulst)o%
<br />Sec. 6103. Confidentiality and Ois-
<br />closure of Returns and Return In-
<br />formation.
<br />W1dom of C*rWn Rekwa and
<br />Rheum InfonneJon For Tax Adminlet adw
<br />PIMpo11,11111. —
<br />121 Dlaciosun of amount of Outstanding (ten. - It a notim of
<br />lien rae�ye( itiredpursuMmroaecuona 'i?�'� ;resamountof tna
<br />outsti�?ldng abifj3ati0ft asCired by weft IleeAtey Mlretlele/ M
<br />any "won wtw Remises rXisfamiry written evidence Bias he
<br />hair& right 10 the aedfi6kY "eti0jett to such lien or intends to
<br />obtain a nghl in such paperty.
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<br />Excw& From int*MW Rmnue Code
<br />Sec. 6321. Lien For Taxes.
<br />It asy person liable to Day any tax neglects or rduses to
<br />#}ay the same after demand. the amount (including any mter-
<br />Nt. a100R:oa1 amount, addition to tax, or assambte penally.
<br />19PUM with any COW the easy aarue in addtion thereto)
<br />Mali be a lien in tavw of the canted States upon all property
<br />are lights to property. whether real or persona'. beionping
<br />to W person.
<br />Sec. 6322. Period Of lien.
<br />Unteea another date is specifically f;sse be law, ice [lark
<br />• . r- tw .a:r;r;iai,7,iii�nivwiiitai�eni
<br />le made and Vail Confine/ unlit this liability for ter amount so
<br />assessed (or I Iudgf*ant against the taxpayer Inning out r r
<br />such Isbirrtvi Is satisfied at becomas unwetroutct by reucr.
<br />of lases of time
<br />Set 6323. Validity and Priority Agamst
<br />Certain Persons.
<br />(a) PUIThMes, HOMM Of SMeX" in-
<br />kmft, MMO mic's LNnom had Judpw*
<br />t.11f I Cif MdNWL — The lean Imposed by moon so sMu
<br />not be valid as against any purchaser. hcV rof a security
<br />Interest, m/ChanK's honor• or tudgmeet lion Creditor until notice
<br />ihersef which malls the requirements of subsection (f) has
<br />been filed by ten Secretaryy.
<br />m Play For Fi ft NOW Fofm.-
<br />fT,(• VIVA For Filing - The notice referred to in Ili?
<br />"et m, shavebe filed -
<br />A', 01MM Sett laws
<br />• 6) Mat Property • in ten case of mar property. in one
<br />e'fia within the Stan (or the county, or other govemn *AW
<br />Subdivision). as des•gnatb by ten lawn of such Stan. in
<br />lifted+ ft property sutyect 10 ice lien lie Srtua'ad. and
<br />(:1.i Familial Property - in the CAN Of perscrx
<br />Drc4Ur1$: whether tangible or Imangrple, in one once
<br />wAtSn ifs State (or ft bounty, or other Gwernmanat
<br />subdivision). as dasvww by ter laws of s;,cn Saa.
<br />in whkn the pr*PW4 sigect to the Iran is s t aw.
<br />or
<br />(a) With Clerk Of District court - to ,74 ctrl s of btu c14A of
<br />in irn1:10 states ddtrfcf tours for the Iud.ciat Clstria !n who
<br />ice property W bjeet to 14" is s:twtsd. whenever the State has
<br />net by Low dow maesdoreoffimwhichmeatsthereqs 'remwtsof
<br />SubsivagrW (A). or
<br />(C) With 111e0order of Duds Of The District 01 CO!Jmb:a . In
<br />tNefficeofNeRecorderof0aedso1lNC isrrlctotGolumbia d
<br />the property Subject to the kam IS a.tuat/d in Ce D;Sfr,ct of
<br />CWumbis
<br />(2) Sites of Property Subject To Lip - For p.upases of
<br />PIr&graphs (l) and (a). property eta! H CMmsd to he situated -
<br />(A) Mal Property - In the Casa of ',al property, at Its
<br />Dflyslal location: or
<br />(e) Personal Property • I;s the ¢ails of personal property.
<br />whether font tit at "g4a*bia. &1 the resider" of the
<br />taapayet o fry w6a ter notice of lion is filed.
<br />For Purposes :Y.agrapn (2)(0). IN residence of a ccrporahon
<br />or partnership $hall be deemled to 1e ter place at which the
<br />principal exeCutive office of ter Wfitiess if located. and the
<br />relidence of a taxpayer whose res ".face Is without the 1.1111110
<br />States Sall to dNmed io be In the District of Columbia
<br />13) Form - The form and content of ter rW%A
<br />rs%rrb to in subsection (a) Mall be prescribed blr the
<br />Secretary. Sue notice show be valid notwithstanding any
<br />OW provision of law regarding IN form or content of a
<br />notice of IIM
<br />i v :: Sea stiCtIOR 6323(1,) cos yroiectioa fur
<br />Certain interests even tho.igh notice of Ilan
<br />Imposed Mp section 6321 Is filed with respect
<br />to:
<br />1 Securilies
<br />2 Motor vehicles
<br />3 PlMMI property purchased al retail '
<br />e Personal property purchased in casual fare
<br />S Personal property subjected to possasoy i,ev^
<br />6 Real property tax and special assessment litrB
<br />1 Residential property subject to a mechanic's
<br />lion for coon repairs and ,.'XVavements
<br />6- Alt*rWs lions
<br />g Certain mfurance contracts
<br />10 Pall lok4Jans
<br />(g) RMflOng Of Notice. — For purposes of this
<br />section -
<br />(1) Gen" Rnit. — unless notice of lien is rallied In
<br />the manner pracrited In paragraph (2) during tie required
<br />refiling period. such notice of lion sass be treated of fired on ter
<br />date onrwhnth rt is fded Gee &ceord&m with subsecton(fpafnr
<br />the expiration of such refilling period
<br />(2) PIM For FHltq. — A rot a of q }r. -efded
<br />during the required raiding period Salt beeffactitir=y•
<br />(A) it -
<br />(1) such row of M is rallied in Ina office iA ie!XC -rid
<br />prior moue of ran was filed, V4
<br />(10 in the case of foal property. the fact of r f*N q
<br />entered and recorded in an Milt to ter extent required W
<br />subsection (f) (a). and
<br />(e) in any case rn which, go days or mots prior to the data
<br />Of & ref wg of notice of iron under Subparagraph (A). ten
<br />i.�
<br />,l
<br />1
<br />rA
<br />t
<br />Secretary received written Information (in the manner
<br />prssultied In regulations Issued by the Secretary)
<br />concerning a change In the taxpayer's residence, if a notice
<br />of such lien is also filed in accordance with subsection (f) In
<br />the staff In whKh.eueh residence Is located
<br />(3) R4*lM R9" Pelod. — in the case
<br />of any, notice of lion. the lum'requlred rattling period' means -
<br />M ter ene-yar period ending 30 day& after me expiration
<br />of 6 years after the date of the assessment of the tax. and
<br />(E' the one -year period ending With theexpirationOf6yeas
<br />athr the close of the preceding required renting period for
<br />such notice of 114M
<br />but:. 6M3 Invulla"aso Of Lien Or
<br />Discharge Of Property.
<br />(a) RdNN Of LIMn. — Sub)eof to such
<br />.0i' Wra;s IN Si6ni -lorry may piescribe. the Secretary snaw
<br />Issue a certificate of rallimof any Ilan Imposed w!th respect to
<br />&ny internal revenue tau: rall:iitef tan 30 days after ter day on
<br />which-
<br />(1) t.rabillly Satisfied V. "n Aorceabis - The Secretary
<br />fude that ten liability for the anioari assessed, together with IN
<br />Interest in respect thereof. Acts been fu!ir satisfied or as
<br />i omin locally unenforceable; or
<br />0 Solid Accepted -There is furnished to ten Secretary and
<br />UCSOICI Ly him a bond tat is conditioned upon ter payment of
<br />the .?Cunt asseesed. togalller with AN Interest fn respect
<br />Ce~." WIMin ter time Or"C61110 by law Oricluding any
<br />rnCismoa of such time), and that is In siosu rice with such
<br />rKwAimenta relating toterms. Condidbife. acd germ of ten bold
<br />and $410" thereon. aamay N *Heed by fauh nulst)o%
<br />Sec. 6103. Confidentiality and Ois-
<br />closure of Returns and Return In-
<br />formation.
<br />W1dom of C*rWn Rekwa and
<br />Rheum InfonneJon For Tax Adminlet adw
<br />PIMpo11,11111. —
<br />121 Dlaciosun of amount of Outstanding (ten. - It a notim of
<br />lien rae�ye( itiredpursuMmroaecuona 'i?�'� ;resamountof tna
<br />outsti�?ldng abifj3ati0ft asCired by weft IleeAtey Mlretlele/ M
<br />any "won wtw Remises rXisfamiry written evidence Bias he
<br />hair& right 10 the aedfi6kY "eti0jett to such lien or intends to
<br />obtain a nghl in such paperty.
<br />I
<br />I
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<br />(Di
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