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<br />Excerpts From Internal Revenue Code
<br />Sec. 6321. Llen For Taxes
<br />d any person Itatlo to ray ary Ill ncq vcfs CI lefuses t., ray
<br />dro tams alter demand, Ire arro,ln I ;,ry Mve,I w
<br />6bMI amotAlf, adAlron to lax. or assesiar:e Ivru y Ic .RoItlM
<br />WM Wry torts dut may occn.e In addAm bell•)• s a'. tw a
<br />Win in htw of tip United State) upon a6 prt{,etr, it's] r,Shts to
<br />property. chow raw or peWWW t"rg 1., 1 . n �•„n
<br />"W. KIN Ponnod 01 Lien.
<br />lkeS1 O.,IrW ate o Apa.�.1 , ' .•• r , � ,.
<br />POW ty tir.n A121 Q.1" a •w .0 r n • .. r ... .
<br />M
<br />aYB1`••r11VAp. 1�.,,.�.'n1.1•JIr.. •ly..,�', ,I..
<br />Yet rttrl�.►ah41,1117.a1.• •.,,, , t. , •1 , ..,
<br />d Mir
<br />E eC. 6323 Validity and Priority Against
<br />Certain Parsons
<br />tai Pureheser's, Holders Of Security In-
<br />terests, Mechanic's Llenors, And Judg•
<br />ment Lien Creditors. —•tr • , , .,
<br />Ml 1111 N•4 M 1AV Al A;t 1'
<br />Aedllty MFest rnecN4 1 Itra +.1. •. ,y•r.1 ,,,.r ,•rip'.
<br />rkwt N140 arch nvt•1 .r,t. ,t..._.:1 t_t • .
<br />hu bMn'•e'] t, ••♦ t-• .01 ^,
<br />n Place For Filing Notice: Form, —
<br />01IWeF.w1. t1 f,
<br />la) F!ta% tie ! IA]
<br />tltace A,'r.n P,A StA`w I, • 1'w r ... t, .,
<br />M,Dd,lshYtl As J• +Sa)r•Ale.1 I•, "� , •. , r - -
<br />tftotheVoxIt,. :.mot:, p..• ,
<br />N, NerstnA' Ivppyly • In u,n , ,.1. „1 1.
<br />Arty IINI!rV•, U?I:1a (• !• ,•,
<br />State ,.Ytnc,, ,••, -. ,;rl••,�..• ,
<br />tdt i5'•q 1 ..., ,., •
<br />Ole r.00'e'tl' /tlt?•Ht rt'nn , 1•. , .. -
<br />of sAgatA)'nl t• N
<br />'Cl 1'.'h N «•
<br />h lrle v p. ..e Hl
<br />(',*A"
<br />imcrico)
<br />12) SMA Of p'rr" Suhlect To lien • For purposes of
<br />taI391AC113 11).trd14 rrCeer ,y311a1 'odeerrledloto5tuated•
<br />'%I peat Pttp1 -ay • In the ca:a or real plupany, at as
<br />try Wta; kCAI;CII. of
<br />1FI !'erxral property n re case of pe soU popery.
<br />AI'111hh, ',In;. 1 1. .ntr•) t, 0. at ire rns•donre of the r31•
<br />Wyet al the ;:ru Ira Nke of wen a 1 e
<br />Far.,s„t<a,,.Irt•a,%t,:I PI Inaror,wrin!sr,:rpnfh,r
<br />of DArtnw" .l, 1!.a - be dWfPA'I to to Irat I W: a AI %r.- If the r'•9
<br />C.rJI 1! • •e rt'Ce M ft DuLMl1 ,1 4rAtfd And 14 tw
<br />r .. A!' -1 - Ir•'ol
<br />.,tA41
<br />MA rr . ... nu1 •. G. n Ilw 11cr•. • r l r +,a•a
<br />. .: « A•t.. I., t, wiry, ■,
<br />Note: 'it r blrn I)I;131t1t 1„r prolf Nin
<br />fr,r r I•tl•UII'I'?"It•,i'r 1•y1•fl tfll)Idjn tlolice of
<br />11,.11 .1.11,1!'lr,t by r•,
<br />?n r; 371 1','d Alth
<br />Refiling Of Notice. —
<br />General Rule.—
<br />Place For Filing 1- .
<br />• eAa • , 1
<br />L�
<br />i
<br />C
<br />9*'retary resolved written hdptnetion (h tM M1nntM pre -
<br />scr,bw in fegutatiom rsw by the SBCrlltlsly) Cdnten*V
<br />a change In the talpayer'e roelderlto. M a nods or wh dell
<br />Is also filed in ActaWrxe with wbu on (Q In b SWe
<br />in wt ch each lesA7Ar" Is WAWd
<br />if Required Refilinp Pe1110d. —r1 d» see
<br />N a ^t W-3 W Asti to rem, "WW fording period" mtary -
<br />IA1 re c,n► yeW p)rud erte+np JO dsy M.w die s�lra4m
<br />r7 ( rein at'N ffv dAle CO vv asfRW!M: d t» tits, aM
<br />Ire rYe VOW pArtld WUMV 141111 IN elpraten of f)
<br />tr.a•..iel by EIVIII a eM pteoeOnD rplAtep per rig period
<br />Sec 6325. Release Of Lien Or
<br />Discharge Of Property.
<br />Reiease Of Lien. — .,r.wtl 11) :urhr""-
<br />. 11" '.a'•der, r.1, 1'os,tf the !4(144ary 6ha) 4"
<br />•. ••. Pn . • .e LA 10 d A •, .en dN%1^1 w•m rasoeCl to a-y
<br />'` , 'Lf ,� 'lA •.' AW ran k% Cay) alor TW Qty M
<br />t .+:• 'I t4l'%'M1 f N7rhx;eA: +4 - 1''4 Socretrr Ande
<br />.. 1' `e 11.• rr '! fa a'\t1lt alsessM s, ;elr4w *" at n
<br />; e,v l 1.11 tear` 1",y sals%*! a pis t*com
<br />I.' bx.: �kkit; reaVtr+ere 1s UNS!yd .,1M SeuetAry and
<br />J'I r., a ;: n •pal 6 trf16hcred Ural the pAymerlt
<br />a Afw,'t ASW,10t 'Lg4Irl, N'th A,l •nlerell In raspeCI
<br />A It Pp ! ." VOW W t.y UA1 1 r.::W v er y eftAn-
<br />•,r -.:,� 41-I1AI 5 41 a1r,C,tlarv:A'w,lh sU :h roqulre•
<br />-•t rratrr� 41 1QrMl (tM,rl.n1 arid krm N IN boM am
<br />„• ,; •r�•r�r a / rrAI tO sGA1C't•ed Lr ash ,.•�,: Alw:ns
<br />Sec. 6103 Confidentiality and
<br />Disclosure of Returns and Return
<br />Information.
<br />Disclosure of Certain Returns and
<br />Return Information For Tax Administra-
<br />tion Purposes.—
<br />• • .t par. ,,).. Ir. •.r .t
<br />SAW* 'in 6,.A„ t• A!
<br />I
<br />I
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<br />a
<br />Z
<br />n�
<br />trD
<br />I
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<br />I LL
<br />Excerpts From Internal Revenue Code
<br />Sec. 6321. Llen For Taxes
<br />d any person Itatlo to ray ary Ill ncq vcfs CI lefuses t., ray
<br />dro tams alter demand, Ire arro,ln I ;,ry Mve,I w
<br />6bMI amotAlf, adAlron to lax. or assesiar:e Ivru y Ic .RoItlM
<br />WM Wry torts dut may occn.e In addAm bell•)• s a'. tw a
<br />Win in htw of tip United State) upon a6 prt{,etr, it's] r,Shts to
<br />property. chow raw or peWWW t"rg 1., 1 . n �•„n
<br />"W. KIN Ponnod 01 Lien.
<br />lkeS1 O.,IrW ate o Apa.�.1 , ' .•• r , � ,.
<br />POW ty tir.n A121 Q.1" a •w .0 r n • .. r ... .
<br />M
<br />aYB1`••r11VAp. 1�.,,.�.'n1.1•JIr.. •ly..,�', ,I..
<br />Yet rttrl�.►ah41,1117.a1.• •.,,, , t. , •1 , ..,
<br />d Mir
<br />E eC. 6323 Validity and Priority Against
<br />Certain Parsons
<br />tai Pureheser's, Holders Of Security In-
<br />terests, Mechanic's Llenors, And Judg•
<br />ment Lien Creditors. —•tr • , , .,
<br />Ml 1111 N•4 M 1AV Al A;t 1'
<br />Aedllty MFest rnecN4 1 Itra +.1. •. ,y•r.1 ,,,.r ,•rip'.
<br />rkwt N140 arch nvt•1 .r,t. ,t..._.:1 t_t • .
<br />hu bMn'•e'] t, ••♦ t-• .01 ^,
<br />n Place For Filing Notice: Form, —
<br />01IWeF.w1. t1 f,
<br />la) F!ta% tie ! IA]
<br />tltace A,'r.n P,A StA`w I, • 1'w r ... t, .,
<br />M,Dd,lshYtl As J• +Sa)r•Ale.1 I•, "� , •. , r - -
<br />tftotheVoxIt,. :.mot:, p..• ,
<br />N, NerstnA' Ivppyly • In u,n , ,.1. „1 1.
<br />Arty IINI!rV•, U?I:1a (• !• ,•,
<br />State ,.Ytnc,, ,••, -. ,;rl••,�..• ,
<br />tdt i5'•q 1 ..., ,., •
<br />Ole r.00'e'tl' /tlt?•Ht rt'nn , 1•. , .. -
<br />of sAgatA)'nl t• N
<br />'Cl 1'.'h N «•
<br />h lrle v p. ..e Hl
<br />(',*A"
<br />imcrico)
<br />12) SMA Of p'rr" Suhlect To lien • For purposes of
<br />taI391AC113 11).trd14 rrCeer ,y311a1 'odeerrledloto5tuated•
<br />'%I peat Pttp1 -ay • In the ca:a or real plupany, at as
<br />try Wta; kCAI;CII. of
<br />1FI !'erxral property n re case of pe soU popery.
<br />AI'111hh, ',In;. 1 1. .ntr•) t, 0. at ire rns•donre of the r31•
<br />Wyet al the ;:ru Ira Nke of wen a 1 e
<br />Far.,s„t<a,,.Irt•a,%t,:I PI Inaror,wrin!sr,:rpnfh,r
<br />of DArtnw" .l, 1!.a - be dWfPA'I to to Irat I W: a AI %r.- If the r'•9
<br />C.rJI 1! • •e rt'Ce M ft DuLMl1 ,1 4rAtfd And 14 tw
<br />r .. A!' -1 - Ir•'ol
<br />.,tA41
<br />MA rr . ... nu1 •. G. n Ilw 11cr•. • r l r +,a•a
<br />. .: « A•t.. I., t, wiry, ■,
<br />Note: 'it r blrn I)I;131t1t 1„r prolf Nin
<br />fr,r r I•tl•UII'I'?"It•,i'r 1•y1•fl tfll)Idjn tlolice of
<br />11,.11 .1.11,1!'lr,t by r•,
<br />?n r; 371 1','d Alth
<br />Refiling Of Notice. —
<br />General Rule.—
<br />Place For Filing 1- .
<br />• eAa • , 1
<br />L�
<br />i
<br />C
<br />9*'retary resolved written hdptnetion (h tM M1nntM pre -
<br />scr,bw in fegutatiom rsw by the SBCrlltlsly) Cdnten*V
<br />a change In the talpayer'e roelderlto. M a nods or wh dell
<br />Is also filed in ActaWrxe with wbu on (Q In b SWe
<br />in wt ch each lesA7Ar" Is WAWd
<br />if Required Refilinp Pe1110d. —r1 d» see
<br />N a ^t W-3 W Asti to rem, "WW fording period" mtary -
<br />IA1 re c,n► yeW p)rud erte+np JO dsy M.w die s�lra4m
<br />r7 ( rein at'N ffv dAle CO vv asfRW!M: d t» tits, aM
<br />Ire rYe VOW pArtld WUMV 141111 IN elpraten of f)
<br />tr.a•..iel by EIVIII a eM pteoeOnD rplAtep per rig period
<br />Sec 6325. Release Of Lien Or
<br />Discharge Of Property.
<br />Reiease Of Lien. — .,r.wtl 11) :urhr""-
<br />. 11" '.a'•der, r.1, 1'os,tf the !4(144ary 6ha) 4"
<br />•. ••. Pn . • .e LA 10 d A •, .en dN%1^1 w•m rasoeCl to a-y
<br />'` , 'Lf ,� 'lA •.' AW ran k% Cay) alor TW Qty M
<br />t .+:• 'I t4l'%'M1 f N7rhx;eA: +4 - 1''4 Socretrr Ande
<br />.. 1' `e 11.• rr '! fa a'\t1lt alsessM s, ;elr4w *" at n
<br />; e,v l 1.11 tear` 1",y sals%*! a pis t*com
<br />I.' bx.: �kkit; reaVtr+ere 1s UNS!yd .,1M SeuetAry and
<br />J'I r., a ;: n •pal 6 trf16hcred Ural the pAymerlt
<br />a Afw,'t ASW,10t 'Lg4Irl, N'th A,l •nlerell In raspeCI
<br />A It Pp ! ." VOW W t.y UA1 1 r.::W v er y eftAn-
<br />•,r -.:,� 41-I1AI 5 41 a1r,C,tlarv:A'w,lh sU :h roqulre•
<br />-•t rratrr� 41 1QrMl (tM,rl.n1 arid krm N IN boM am
<br />„• ,; •r�•r�r a / rrAI tO sGA1C't•ed Lr ash ,.•�,: Alw:ns
<br />Sec. 6103 Confidentiality and
<br />Disclosure of Returns and Return
<br />Information.
<br />Disclosure of Certain Returns and
<br />Return Information For Tax Administra-
<br />tion Purposes.—
<br />• • .t par. ,,).. Ir. •.r .t
<br />SAW* 'in 6,.A„ t• A!
<br />I
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