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<br />STA -Ii: OF NEBRAsKA) `,
<br />OUNIT'I' OF NAIL SS
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<br />9 JUN 23 AN 10 00
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<br />Sec. 6321. Lien For Taxes.
<br />M MY WM how to pay any tax Malec% at fINUS to
<br />'Mfr iM "ft alter eIfffim the AMMI (iWWIng any MW.
<br />071, 811f11enW &so w. allrftlen to tax, or eaeasaaep PVWy.
<br />a w be a Iwo fawr N tNtW $taatt" upon all property)
<br />am f*ts 10
<br />NWOOM
<br />PrMMty. a NNW reel ar personal. btforofy
<br />Sec. 6322. Period Of Lien.
<br />L40M anaew dale Is epK,fwAft hied by la« the Ilan
<br />kv~ by eKt m p21 shah ante at ft* time IM allassam"
<br />ti ft" am SW NM We until the liabtaty to ft a,MR 50
<br />••:, %W W ivio,*wti rtPNW the tas♦ey0rpgpf f eul of
<br />glue 9*14) is aatrstlee or Oscoom uryftfatcw4le by r4ow
<br />wen rw" M tMM
<br />Sec. 6323. Validity and Priority Against
<br />(al
<br />Certain Persons. 11ofds 1 -
<br />1orM1e,11116O t-Wo Witiam And Mow
<br />Lion CMMOM — The heft impow by Wbon W SW
<br />net bas Yolk as against any owcf ler. hOHar of a asclrfry
<br />infWW MKWIc a I*4f, Or ylf0emsrit 6011 creditor until notice
<br />titerpt wMCIt mots the raWiretI* of subsection (n Ms
<br />bean (IN by the secretary.
<br />(n Pqa Eafrl> Mid Noft. Form. —
<br />(11 Place Fia: Kling - The notice retorted to in S&
<br />Maim+ W ebW 61 Fled.
<br />(iU (hoer state eras
<br />(1) Mar Ft"" • M the case I " !tai Orci erry, ti One
<br />office w,IMn ftswe (or the c0;xny_ a' cah*r Qovt - ne -'W..
<br />subdtvisten). At, 441114msed by the Ia*r Ct sat,. r,.A- , !4•
<br />0%0 try Ora ,7,s w to the ber. S srua'se. 117C. -
<br />64 Po"W& Property - to tre rase c1- mrsa-14"
<br />Or"". wry w .114" or in one Ottice
<br />WIN, sty State (0: the catty, sir. Cif.. -r 20ve'"',erla:
<br />subd,va,Dn) as des,gnaitd by vas 'sae; ut s. ch State.
<br />In wfnM the t: yrySRy S.Ablect 10 the :.an 'S
<br />M
<br />le) wilh Ckra 4°t3+str,cl Coup - m the ott,u of ins stbrtccr:
<br />Me United States dwrtct cowl to! the iud,cw evrict tvtlu*' -
<br />IhDyp jetty sublKt to teen IS $(foaled i> C{e1 t'1w 4
<br />+ ctOY:Awdevinatild one ctt,cewhch!w qftl :L-ILr-U$Y!
<br />ubaaragraph tAb. at
<br />tCl *,In MGOfdtr Of pads Of Trio D,s :t,a
<br />Tae o1LCe of 1fy flecOrde! Ot peed! of tn! D ttt,Ct of
<br />14 Property SuobtCt U file lure IS S,4ated m tr• D ;.Yr,r at
<br />'c:u!ehia
<br />1-4
<br />M s1trs Of hoputy, SUW To Uell" Nipprpetwt Of
<br />Paragraphs (1) and (a). OtOperty shall tee CR01jQ 0i he attwled -
<br />(A) %M heparty - In the Casa 0 riff/' C opMy. at Ica
<br />Ohysicai teeahOn: of
<br />(6) personal Property..- I.t the 4". et. personal properly,
<br />whether U*ble a Inr /". 'et Brest to dsocis of t1y
<br />taxpayer at 1M hone ey rtotrce of (tell ;011at6
<br />Forpurpam of patei[raph (a (1). iM rasldeaxs :Mtcgrftoratlen
<br />Or pain -0 4 shall be dealne4 to be ft*.. V" It, IrMCb tltt
<br />pnntipal exKUtlri Office of fen b{piff1a1 IS. 140,0. a" fey
<br />Mliwo ee of a taspaym WWI@ rasfdOOce is wiNttill fNa uo"M
<br />W110 shah be 40eated to be m the otsrkt of cO M W&
<br />(3) Form • The fer(e and content Ct try notios
<br />fshfrW to m suDWIDn (U shall be PrUcribod by the
<br />Sfc"ry 5411 fn tics shall bs valid notwitNiand,rnp any
<br />ether provision of law regarding the form or c"Writ of a
<br />neurA of w e
<br />NO*: See seCt'an =0) for protection for
<br />certain interests even though notice of lien
<br />imposed by section 6321 is filed with respect
<br />to:
<br />I Securities
<br />2 Mato, vshKiq
<br />I P§fW&f prOWTY purchased at retail
<br />a *sgbai property p;lrchasb in casual sail
<br />& pi1 Oraperty sublected to OoswsfOry lien
<br />e SfEp"�pp "�Fly tax area special ptaumMr titres
<br />7. 1ky.aential property s;,Died to a tfeehame's
<br />hen lot certain repefrs and Improvements
<br />e Attorney's lierl0
<br />S certain If surance eentracts
<br />t0 PASSDCD c loa..s
<br />F11"" Of NOUN. — For perP:Ses of this
<br />Sec t :c.: -
<br />t,, tienaral Ru{e, — :;r: ess notice or uen is Tattled in
<br />ME manner prescribed in 4ara;,tap1+ 121 during the required
<br />Tafdi ,g pencil such notice. 1' her; 04411 be treated as filed on the
<br />date on which a,s tied v^ ac:3 •_la:a with suhrci& i ^l after
<br />B,e expra":n Of sash rtLhn�.yar'�
<br />12, Plash For F91114. — A rohct c:';:in fe5'ed
<br />C.✓mg t1e iaG : + :fb reLert� t tnyn5 Sri, :, bas effective 01),y .
<br />lA) ,r.
<br />GI suCR rohce of nv c,,ief, :e0 ice the Off" in which tree
<br />Prior n IUE 0, lien was'.**. bid
<br />the Case Of f!3! tlr0;tMIF. tte far.7,d%-re6fing is
<br />r� 8 fft Y:d flLprOed :n a^ ^dtR 10 190 [ flfnf re �rted pie
<br />SaGS'a?t'.:On (r. i/, and
<br />•0, in art case •n ■n cn %. daisor mo,e Dr,G" to me Cate
<br />OF a reidtrtg of "I'te 01 del andtt sublia, agrapn'A, the
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<br />Secretary received written Information Dn thel."IAf"
<br />pmaihad In regulatlena tesoed by ft. Sactt+Fary)
<br />COMCer+M+tg A cf �qle M ft tatpelwfs ra*f M i1 a tiptop
<br />tfsudfireto aloe filed M4"V ar"W tltsubauftf,toN
<br />ft um ill SIUM
<br />0 p1" fl' fl lift" kateecel"
<br />0 }0 NMINIOTaQYItPjdr ^OeYY� fflt�fF.Rw
<br />U)1M one iN Period" Matftns
<br />year period is"no JO days afM, Ittt STOWS }en
<br />of 6 years after the date of the an"Sir Tat of the tax, and
<br />(6) the OWyasr Period ening with the ifxpiraflonofayiare
<br />after Qy Clete Of the PrKftrg requited reDling MW for
<br />such nOtIce of Ilan.
<br />Sec. 6325. Release Of Lien Or
<br />CISiritafoo - Of f roWrty.
<br />(a) Rd*M Of U@L . — s„ Wit to e,0
<br />reputations as the Secretary may plovD , n sty Secretary 3W
<br />Issue a Certificate of release at any IiM ,(bawd with -apeq to
<br />any Internal 1"446-99 tax not I &N' than 3D days altaclft -Ur or
<br />whkh•
<br />(1) 1.10111g 1.k;rA. °,e0 or llnmtofnaare - Thi Se: ogre
<br />finds that the flit, J4!Or lhe SnIalmt a ftessld. together with a•r
<br />Int eresl In 49W., TNrt0t. his. 5W.- ;;y satisfied or Eat
<br />t mMe IS0WIY d wlm1zsab+e. N.
<br />(2) Bond Acne ere • ..4re,s 5,r^),sW to the secretary and
<br />accepted by him 4=r' nit is conditioned upon the payment of
<br />the amount asseitad• together wtth an interest in (aspect
<br />thereof, with;n the time prescribed by law (InDIOding any
<br />extension of such time). and that IS in acecrdance with Such
<br />requtremernts Talat :Tag to terms. cortd ", :!. and form of the band
<br />and surflin thereon, as may be specie." by st:en regulations.
<br />Sec. 6103. Confidentiality' and Dis-
<br />closure.of Returns and Return In-
<br />formation.
<br />(f) D*b$urn of Caftaln Rotuma ind
<br />R*tUM Inbrttlation For Tax Administration
<br />Pltrpol". —
<br />12) D•sc,osu-e of ar[9„ Tat at o 7131311;,, :•2 i;tn -11 a tic, 01
<br />,yen nas been hied D7rsuanf ra Sea -or R: Ifj. the airoum of tae
<br />WulanC,ng 00oigat,on SICUrea Dy s.C',•Irr.--ay De C'Sc,Osed t0
<br />any Person wn0 furnishes evidence that he
<br />US a fight in the rro.q" S_btect td .^,'G:1 sign Jr ,nbanct t0
<br />o0td,n a n; „1 :r Froparty
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