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<br />Fk wpb From Internal Revenue Code
<br />Sec. 6321. Lien For Taxes
<br />1 any perra0n YabM to pay any tax replerda a rNuaN to pay
<br />j tM Mir aft denwwld, me WDA (ndudrg arty Interest. ad
<br />I cww ang^ adam b tax, at a issim er pwlasy, toWW
<br />1e11t any WO pat may attCrtta In KWM 1111WOO) des be a
<br />Nerd h Ina d Nn UN W OWS upon b property and tl e a
<br />wo ft wfulet stet a psssonsk bsbrK+klp to such Paaon.
<br />Sec. 6322. Period Of Lien.
<br />thWlal WWWf dater b �perCdlCaily fixed by low, the ion m•
<br />raw ty tnetbn @971 IhiN ed7a al Me IV" the aes/eerne ft
<br />is made *WNW cai WW unit the Witty for the aaewtt a
<br />assesaw wir a Iu Gmntapaktst the Wolter a" out of suds
<br />_ r WIRY) s salshld U10001106 Inerntoraaable by roam a Wse
<br />Of 9dc. 6323. Validity and Priority Against
<br />Certain Persons.
<br />(a) Purchaser's Holders Of Security In.
<br />teirests, Mechanic's Lienors, And Judg•
<br />meet !,Ilan Creditors. —Tte ter ,mocsed ov swon
<br />6321 serial not to vatic M iogem aM ctr:raser• holder of a
<br />stem" kaerrK mach aft's l srlor, Cr prdgment Ulan crtrata urlW
<br />Iholos three which muq this t64Uft f3 C Wbta = 19
<br />Ito bean fled W 1e Swatary.
<br />m (Place For Filing Notice; Form. -
<br />(1) Ptaa For Fikv • The nobs relan0 to in w section
<br />(a) ow to sew
<br />W UIWW Sus taws
<br />m RW pfowity • 'n 9:a Cant of fw proparfy. In one
<br />office Wain the Stllte (Cr the aunty, or otter govenmomw
<br />abbdaardn), as dealgna:ad ty the taws Of Such State, to
<br />stab On mvetty sAlm in the men Is viltiaed: and
<br />(0 Pwwnw Fippas, ' 'n me case M pe,sonal pop.
<br />fly. Widmer uing,ble or 'rnr ''e, in one aaCO reuvn the
<br />$111108 (of fie c", or other -. ,rdranIaI aubdrvison). as
<br />doillipled 7/ fbs laws cl s:nr :.:0, n whkh the propoirl
<br />*Cod to fit iM IS KA Md: cr
<br />(B) Witt Clerk d Wolin Cccn•'r me ,;dice cl the c,e*
<br />d 1e 4WW States tdstrtct COW for IM 'uoc .0 6W10 -n wh'(h
<br />1w nverry sue(eet to kin is situated, Iihenover To Stale has
<br />W rIsm dostnaled one olre *W mNht tte raquuements
<br />d tM6parprapn (A), or
<br />M tiint5 ItiP.crC9: t+t �,:3ZCS vt'fa ��iG:ti of C,i:,rirL,i•
<br />N f1e0f10e d the Reto,der Ceacts Ito atsrl'ct ,t' ccmmbrs
<br />N ilia Prooat'y eub;ocl 'O B1e .ten U mustoC r ,M1) '.'v.,.f :1
<br />r �1
<br />90 l rt5728 D
<br />: i,1, S5 .
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<br />--1 '90 OCT 5 A11,19 D
<br />nr;;.
<br />(2) Hilts d Properly stW To uan • Fa ptop0les a soaet,r, rsOMW ~ 1lpnWO Fn *41 ale W pt►
<br />paglrapha ( I) arxt lal, (xoWty a11ae ba deemed lot* arougd • W'Doo F. migi amna asued Ly ft Sarrruq) coflceffi010
<br />(A) Res) Property • in the user ol halal p oft". W as a dw-Go in 1ta taxb aju l awfdwv* / a ncim d such to
<br />pN*Am WA aft. or b ON AW in aor~Idaaa :wh &t ssiift V) In M sto
<br />IBI Penonal Prop" • N tle CM of PPMW in WW XXh WAWaru G) UWtl
<br />whalter totprb4 or Kw ole, u the foatderta 011M wc.
<br />Para al me 4M 1u MbO 011,91118 tine. p) Requktad Ret79im Polo. —r ma aM
<br />For purposes of paagraph (2) (a), Ins gstdertoo of a oorpa+atm of any f1suis cf Un. tea tam -na4viriid alum r .ad' Irtaabr
<br />a palb+aafwp s►an a tsssned to a Cher pray at wttkh to torn• (A) the cne yea pedal t+nslrg 3( days yyr trw so�kpbn
<br />opal eaewwe Office of Ue ba"Is is toeaterd, and fit rant• Of 6 yWS albs Iss dato 0" Via a1MWWI of lass tax, W
<br />4WIci w a ti-PoW *S:" reivor" n •.rinwt On UrWW (6) " C4*yw ..,vleC' !"1r 00 ft
<br />SWU SW be doomed to be In IN Oatrttt of COlurnpia. a Ct d
<br />refs aflw fie W7l of ih;►OrlCaoflld ttpvA+tm rett9lp Pafrof
<br />IJI Form • The loan and Mn:eM of the notice rN9rrw W 1pr ttktl flaflOa a'ldn,
<br />in wtleetUon (a) " be preaGAed by the SoCreiar)r. SuCh 1
<br />route shag be %&W Ietwrhstantlrg any other pro,aron d ter,, Sec. 6325. Release Oi Lien Or
<br />ragWrg the bin a tanrnt d . mother d elan f)i;cha2p Cg Property.
<br />Note: See section 6323(b) for protection (a) Release Of Ellen. -• ftw so sue, tttgt+ba•
<br />for certain interests even though notice of 1i u as the .SaRatar)r may :m,c.'0e, fit sw*wv sw "M
<br />lien im�l0sad by section 6321 Is filed with a W tbala a f4W3s Cl o:., low nxaec,*e r to amp
<br />rQSpecT lo:
<br />internal gwnw ux not serer than 3e Clefts 9:101 to dey do
<br />1. Socu,eras 111 lJabtdy $ateaed or �nsnkrcaa e • t`e Sncratary6n0a
<br />2. Motor vehicles that the isbnay for tte ancen: assosw, axet er 'Adh lad In.
<br />3. Personal ptopany purchased at re1N hall us rerspati filtered. nas 29oa'u;4 42hsw of ltas fawner
<br />1 Penonal property p;JrChaaen In casual sa•e l40al'y Unenforceable; of
<br />S Personal property sub,octsd to pons rs" :•an 121 Bond Aoceptae Thero .3 lsnylter c rie °t xewr� arc
<br />e Real property tax snd spent assesuneri .erns KOPW by Nm a bond 191 b ar ionnd aper 'he wM4vt
<br />7 Resldenral prooerty u0jact 10 a mKhar•. -s of 1e amount aeMSMd, toyvtnar oaf• nl htanr. In napect
<br />Ien for cena.n repays find •mprayr ,s tiered, Hahn the WM prasuitW ty rA, (;rc.,:! -,9 arty stjt%
<br />1 Attomay, a hens shun Of Wth Wine). and that a :r. KCOffane4 ell) uch squire•
<br />9 Carlin Insvana ron!ra. is InarMa faiabn2 to tams. cor:d)ecrs. 9no trm N 9e tm srw
<br />to Passbook bans kdit" O*Om • All may be gro dAC t✓ 11th reyWafore.
<br />Sec. 6103, Conf dv,tiall? and
<br />Disclosure of Returns ar l Relum
<br />1rhimatlen.
<br />1h) Disclosure of Certain Returns and
<br />Return Information For Tax A'dmiMMe-
<br />WM Pwposes.—
<br />9) Refiling Of Notice. — v, w pcs.a ,� If1 a
<br />aaebam
<br />General Rule. —unvas fvca of .en 's refed
<br />,n !ha manner presarbod in PatAgtVh 121 dirtIV re ,egW@d
<br />101IN q WK-4. such not.!o of ion va:I re r,pfitQd n OW rn
<br />Ihr, date M %hch 11 ,h filed ton I,c,ja,. ram ,_! um r.n Nil
<br />after the viii, ,a:,rn of tu:h Dw,W1
<br />121 Place For Filing. —A r „! ;p x• 91.1 r
<br />.n) tin ,�..r,t 'CIJ nI Irnr.J .,r..l' M , • r
<br />Ai d•
<br />lit La:h r..l, n . , ,C'1 , ..,' ,•J .,• wi r.
<br />Iho 0, 0• W. -Co of kern was I,vq eM
<br />II l In the caw at red propan,
<br />enloted and rsiodod m an indent to the e'fer! 'wueed or
<br />S�C:w.nn d) W ants
<br />(B) n any case n wh :n W ,fs,b r. mix's t •,.' r) the ,;W
<br />Q' e ref. n, Or -.J!-.0 ,, f'' , �. . A. ,re
<br />:I ('•r .,ore a smotxtl d outstarlduq ben.•d a rCCtA 7+
<br />x"r r ss two mad pursuant to Moon 6132.1(1!, 9e rurdts7 cl
<br />t uutst O-N #Aitgallon Wured ty Nlth lien may to cWc owc
<br />rte nM • f” In 1e "Wily augeet to tech ssn of rota c
<br />'M W a Flom In ooh Map",
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