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<br />U t • L-19 6
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<br />Axon* F3om Internal Revenue Coale
<br />Sec. 6321. Lien For Taxes
<br />3 Wq parson MW to pay any tfn - .00ede or nfuus to pay
<br />(fn MM OW drW4, ale 61101MA ( :rtv.drq silly IWnp, ad-
<br />MW amdaf, a kWm to W, or al e m" perhally, bpfnr
<br />Im In dfwor ft 1 � stalls qm al proputy arld qft b
<br />p 1p prI) taha W fear or psnlalsl, bewov le such priors
<br />Sec. 6322. Period Of Lien.
<br />I.YMaa mdfMt dale le splfJc* f.ted by lam. Uw lien vn.
<br />>;u °fad by sad M am MY mss u Ille bmN the aaeamwe
<br />M ands ale *W ^ctw N lass tta MaD.Ny for do MWI to
<br />ale" (or a Ndgr :vrl awo site lsu plyar an" out 31 ar.'
<br />IWKY)Ysalutedw:scamsW01101 C91WbyMastG:4;W
<br />a>rmh..
<br />Sec. 6323. Validity and Priority Against
<br />Certain Persons.
<br />(a) Purchaser's Holders Of Security In-
<br />Wash, Mechanic's Umors, And Judg•
<br />MW LNn Creditors. —Tin w implied by swm
<br />6321 Wo no be VANS as apsat any pumltsw. tot* of a
<br />go" a KW. aledlw *e Iwo. cr) 4Vwl bn croMor until
<br />raft fusof III Run the rmm nos Of M,Duebm IQ
<br />OWNS DMn Old by Ills, Set WAq
<br />m Plus For Filling Naga% Form. —
<br />(1) Place For Faaq • The nose relemed to in auttsecum
<br />(a) ahs be floc -
<br />(A) under SIAM Lawn
<br />(Q Rai p"" • N 1M case of rut "pert'. in one
<br />W= wiffn the Stale (or IlM 0". or other govemmorm
<br />ehfb(1nselon), as daatpwled by ft laws d Wrh Stale..:
<br />Mtbh the prdparty kow b fns ka is S kww. red
<br />(a) POMW Aft My • M M case of prsorw Drip-
<br />Oft. MWW Mrg W or wtWpNe. in one orrice vaihn the
<br />Stall (or ft Mvft Of oft gownmentai w)dnra.onl. as
<br />duipnaaW Ills the laws of such State. n whdn the proprty
<br />KOO to Ile tea is M usted; at
<br />(B) W91 Cwc :Lh District &;A-ln tM o!4n of rte clerk
<br />dit WAd Sww b" court for Dye px;al tl.st,-cim .cn ch
<br />tfle POpery e4*1 In lien Is 11ivatoC. Nttthwr'he Sure has
<br />rot by taw dealflnasad oM aria wtkcr °:4e'3 the redur~ts
<br />a KOParap W (Al. or
<br />(C) 1Naf1 tieowtfu fIl Deep of The MirKI Of Ccr mtu'
<br />Me.- CIS--:! =!: !ai .::.:+! :.1 �.w Yr uM u*w :" 1. G.lr e t 1
<br />I M pmwty SOW. 'o dr an is situa:trl :t
<br />Calft"
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<br />Eirifored as lhneument No
<br />90 -1( ► 5 7 3 o
<br />Numorical �`-
<br />�S 11t OF 14Li3 ilr,';ri.'h)
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<br />OCT 5 All 10 46 �
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<br />(D ? t =Fn.
<br />(2) Baua Of P1opMy SOW To Lion . For ptl MW d
<br />p4►aDrapf1s (l) and (4). WMTf ahW be d"mledb bs o*AW -
<br />IA) wi Proputy • in -the lase d rW Itrawly, all 1y
<br />rhys'eal ldoatlar or
<br />(B) -S WW PMWIY • In tfla cue a personal pq",
<br />WOW to ou or Ysrq", of Ilu M dmoe of ft W
<br />Payer of stns fan f11 lam of lion M W.
<br />Res pub of pw Wo (2) (B). the mmotta of a MW OM
<br />Or perM tp saw, be deemed b be ft play of whk:h one P41-
<br />do esuufvo dfaa a to bwinau is WANd, and the tell-
<br />dw" Of A WPayer whoa AMdma 16 wihad ft Uded
<br />SM!41 W43 a dawned 10 W in ft Diamlct d Cowries.
<br />IT 7.1n . Tfte form and content of the %, is (#IWM to
<br />in sotxectbn (a) *W to prwrew by dM S/ttieYry. $Acts
<br />navy 11* 11 be veld nohwthaland % any odw pronabn of law
<br />Mpararq W form or cW@M of a raw of ben
<br />Note: See section 6323(b) for protection
<br />for ce'lain Interests even though notice of
<br />lien .mil, sled by section 6321 is tiled with
<br />respect to:
<br />I sew-lies
<br />2 Iifdor vW!os
<br />3 Pmonsl vope.rr pwrchaoed at rata
<br />a Persanat propety p4rchaaed in wur sa•e
<br />S nn.xnau p•oparty aut,scied to possessory 1.M
<br />R. •:•ydr voperty tat and ullcal a"JI M MI 4Mta
<br />Pescmtal PrOpMty auD,W 10 a Whilrot's
<br />ACA V ceMatn mus and rtnprovamMta
<br />P tncrrey's yens
<br />7 : &ran Msu'ame com,"
<br />races "ns
<br />,9t Raffling Of Notice. — 1'« purposes of !ns
<br />fact" .
<br />general Rule. —Unless rota of fan .s ref:w
<br />r 1+1 Twmr preach W in parapaph f21 duralq We ramwo
<br />r ,eg -.'r.d. such not-co of :en she? De bested as dad on
<br />rid :at:7 nh.eh -1 is '•ea t.n artadance e,tn subSecIlon 1Q1
<br />liner m,r ;.p n1..., s,1 s..Lh to,, ng pudd
<br />(21 Place For Filing. —A ncscu o' t en rek+nd d•.r
<br />-y the •pa�'M 'e''�'tt•KV ants tV e"w!.! N''Y .
<br />JAI X
<br />o• r - -•0)0 r.r 13'e'&: 91111601f['e +Nh {h
<br />Me ;rrr rchce M -W affs .,40. and
<br />I rye cal& a !tN pfcf". ") ' >:t• cf resa.hq Is
<br />Mir. -j :.rc local oo r .In fidw to tv
<br />3tr3aCLCn 1.11 (n are
<br />.B. r Jr.,, can 1. w.v. n ..arc r ^tiMa ►W wur. rain
<br />]I 1 rrr .,•j ir. ._p . ...�.. ... .: d'8j•eph L4, iW
<br />.e
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<br />(fMMY tN 1N1d WOW InkrYo n (b an owns ps•
<br />dw" In ha turpaYar'1 "Ili ra1. I a nDft of W lion
<br />M AIM Mad In s000fdsfh I WIN stfb oc" (Q IN Ns $a
<br />In *** sea, nidraa Is Italia.
<br />(3) RegUkW Rafllbq Period. —in ft (;w
<br />Jill WW trolbs d flee, ft form 1"llitsd (MV pvW Haws
<br />(A) fle aM.yw ptlrbd andn0 30 d4fa aflr tfla atfI l 1, t
<br />Ole yaw alley ale Bala d thlf aNm "d fits left, and
<br />191 ft at-= pWW r.n*v vM ft : . do
<br />yaMt at0er hTVf does a fns pracaerq Mpulna Wft com
<br />fora v, a em.
<br />Sec. 6325. ie. -kse Of Lien Or
<br />Dist hra.,2e Of Property.
<br />(of Relfssss Of Lien. — &&Ad b such M90-
<br />bons a fle son" may p eacft, ft swat" able testa
<br />a csdit* d MbM a my fan Irtlg m wilh respod so limy
<br />sternal terewle Ms not i$W VW 30 days oiler fu day on
<br />vMtM -
<br />„l LWdq Sallafnd or urlatdaosabia . The Seasta y Ills
<br />:rat 7n Aabkty for ft &"*lane anqued, WgWW wMh AM Its-
<br />1610d In MODW thereof. has bow "&MOO Cr half blfdpM
<br />layaNy taWtcresaW of
<br />(2) Bork Az.,spled•Thwe M hllfllsio to Ille Soorabsry and
<br />attaptad by Prm a Dad that Ili cot '- , - upon eta pW,"
<br />of ..a W"m steeped, bpttw vngl AD a I in NOW
<br />Iftrgr wdhh the W4 preattrI tv we firdktdnp my soft.
<br />uon Cf such Ikra). aid IlIW M in SCOMWa woes such f*Ww
<br />refs re -slog to tern, condtions. and b!m of ft bond led
<br />MMebg fwesr. as may be apKft by Wei nptllasolta.
<br />Sec. 6103. Confidentially and
<br />Disclosure of Returns and Return
<br />Information.
<br />(a) Disclosure of Certain Returns and
<br />Return Informa0on For Tax Adminlatnr
<br />tlon Purposea.—
<br />121 aswiture of mlourm c co:a-3narrg Nn •.f a nobcl of
<br />tan na teen tied pMM1mt Ic aec:.cn Eanl). rho arrrOtRMd
<br />"'e vvia!and ng w +gam wwec S) aim bal may to : tc'tMd
<br />ID arry Peredn free' 'Vfeahee uWadwy *oft witior'ca is
<br />he hu a f12t i ar .: ^.g oVWI t WW to Wo son or vsudm It
<br />OMM a rigs•' .r eQ:r oropny.
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