89102975 - Laserfiche WebLink

Browse

one 1 a i Exempts From Intemai Revenue Code Sec. 6321. Lien For Taxes. it any parson 118510 to pay any w neglsets or ($ru$" rs pay the some after demand. the amount I.Ric :uding any ir'.ft , eft additional ataamt, eddlitlen to tax or assesNb:e Welty. together with ally Costs ow is" wer'a in addition inertial (ball be a lion to favor of the Untlee States upon all property and rights to pis". whethe► real or personal. belong-rig to wee flersett• Sec. 6322. Period Of Lien. tWM aiWW do% Ill 110110f(CAP fired by law. fns esn talp"Nd by section 4321 shaft arifa a2'J.1t ?,"_no the assessment is rude and "I Continue until ion kioaq for the amount so asseesb (or a Judgment panel the taxpayer ansuq Oet of Such Ilaallity) is satisfied or becomes unenforaabre 1". r>yieon Of IapM Ot tltht Sec. 6323. Validity and Priority Against Certain Persons. (a; PumbMes, Hamm Of sectdry lnt - NrNb, Wdtartk's Wore, And dti gwnt• Uan Ciedrdi& — The ben imposed by section 632I bra. i not be valid as against any p.trehasar holder of a interest. moctumc s honor. or I;dQrt er`cen credito• unlq 1101 ce ttiateo) which meets the recwremertt4 0 subsection Y; 'Ills ow. tiled by the Secretary (n Place For FRing Notice; Form. - 11) Mace Foe Filing . The notice retorted to in sut► ascI* (a) shalt be filed - fA) Under Stale Laws (1) Mal Property - in the cue of real property. in airs Office withi9 t`s.Sats (Or the county. or other governmental fubdivillk?), as Oeslgttils i by the laws of such San. in which the pxpetty sublet to the tan is amrated. and (it) Personal Property • in the case 01 personal property. whether angtbre Or lrlanptbfe In are office within the Sate (or the county, Or other governmental subdivision). as designated by the laws of such State. in which the property subjW to the lion is situated. or (e3 With Clerk Of Dlstrid Court - in the office of the Wrk at the Undo States district ea;xt far tix 1u4:021 dtstrie, et 4ait!" the property subject to lion is situated. whenever the Stage ^.as natby law designated ono Ofticswn ;c"Usts the requ.'em".at sAv ris-sah.M. or . lc) wilt! Rioo�Ar Of deeds Of The District of Co:torzl - in the office c'. Mellecorder of Doods of the District of Cc; xms::7 the property WWI to VIS son is aftueted in the Dis�a: of, . Columbia. , Entered as Dommmt No Nnr)srial �� GC! ' . PALL '99 JUN I II AM 9a 48 4�-` �-' - pr-P. nr i»rnC r2r S.t s Of property Subject To Lien • IRV L+uttasa of OaragraZ ^sari iced (4). property Shan be d"me4t6l'4 gt.ated - (A;� RSar Property . In the call of eta, 0l-". it its ollys" location. or 1e) personal Property - In me caea of pendnal property. whin. 1 tangible or intangible, tt the residence Of the taxAaper at the lime the notice of burrs tiled. For jiuirstao,' paragraph (2) (9) the residanosofacorpbration Of paroWINT1S snail be dumb to be the place d which the principal Naaative Oftice of tha businNS is i0040. and the residence of a taxpayer whim tesidence Is without the United States shed be deemed to be K6 ft 1,1111110 of Columbia. (3) Form - The fOrre WA COAMI Of the Robot retailed is in subsection (t) shell be prescribed by the Secretary Such notice dun be valid notwithstanding any 0111411 erovwon of caw record= the form or content of a noon of fish NON. See section 6323(b) to. protection. for Certain interests even thoigh notice of lien imposed by section 6321 Is filed with respect to 2 Motor vehicles 3 personal property 00:A led at retail a personal property purchased In casual save S Personal property tuW14 to Possessotys hen e Rest property tax and special aesessmetil :riff+ r Res demiai property subject to a mechae,cT . Iron Ion certain repairs arld inlproveRNfd3 a Atto'My! liens 9 Certmn insurance contracts 10 Pallbookloan$ rill Refilirls Of NOtiN. — For purposes of this section - it) General Rule. — Unless notta m lien is timed in the manner prescribed in paragraph 0 during the required refiling period. Sucn notice of lien Shdt bs fluted asfiled on the date on wh ch it isfiled (m accordanN with subsection (1)) sftar the exp:raton of such rdJing period - (n P*o For F". — A noice sr ,en rewed Citing the tKuired ($filing period shall be seer tie enly (A) 11- (q such notice of 1W it -allied in" office in which the prior notice of Geri wa$ n*v'A (i•3 in the case of rota; >;rc;�. }. the fact of refiling is es;s;eC and recorded :n sr ardex to the extent required by i0S7wt ides (f) (4). and .the) m•iny use In wrbcf. 9c :7ys or more prior to the date of a reaatng of notice of lien under subparagraph (A), the t V i Secretary received written Information On the mannef prescribed in regulations issued by the Secretary) conceming a change In the taxpsysr's residence. If a natice at such lien Is also filed In accordance with subseetloR If) In the state in which such rsdde O 4 located. (3) Roomd Ron" Poewil . — In the ease of any patios ol,ben.in* Win 'required raffling period" MUM— (A) the oiryaat period erring 30 days after the expW(on of a years after the date of fire aseaeslMnt of the tax, a^d (a) the one• yar period andingetiththeexplratfonofeyeats after the close of the pracedng roqulred 1111111111 period fell such now of lien. Sec. 6325. Release Of Lien Or flicrnaraq of Property, (a) RillIM Of LIM. — SOW, to such r e;ulatlons as Me Secretary may prescribe, the Seersary shall -ia.i: a:,srtit:c3ta of feleeftr Of arty lion impti"d with re31ee1 to an. internal revenue tax not later then 30 days after the day on wpxdr - (1) Liability 5atsti0 or Unenforceable - The Seuetary finds that the hlb , 0 rill, the amount assessed. together with all interest In respect thereof, has been fully satisfied or pas become legally unentorcgble. or (2) Bond Accepted - Then Is turnlabed to the Secretary and accepted by him a bond that is conditioned upon the payment of the amount 1331330. together with an Interest in respect thereof. within the tines prescribed by law (Includi% ally sxunslon of such time). and that Is In accordance with szch raqulr#nwts relating to terms, conditions. and form of the 5ond and sureties thereon, as may be spoettjb by such regulations. Sec. 6103. Confidentiality and Dis- closure of Returns and Return In- formation. (k) Obdosufs of COW Rdurtn and Rdum Information For Ter Adminbtrdbn Purpom- (2) Disclosure of amount ofoutsanding lien. -IfO :a of lien has bon Bled pursuant to soction e3i3(il. the en Zge -e-SN oatstand+ng obligation secured by such pen may bo dii oW le any person who furnish" satisfactory laritian evlEsltca"the pas a right In the property subject rot &ch Gan or Intends to obtain a right in such property J vi r•� .t�