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r <br />L <br />ENW0 Froth if>ubMd itetrenfu Cafe <br />Sec. 6321. Lien For Taxes. <br />H any pow liable to pay a" fu 1"bM ar r>!eueris W <br />. (+sy Ue asaN ttta demob. Use aaloum (Inf�i+;c e+u• �star- <br />'est ad0f1f111at aatount, 801ae!ts r R OM or ""11 bV FIndil- <br />WWW with airy am" MW MM N addivot MM) <br />00 be a No N paver N lee MW sw a upon all AtoOMy <br />orb noes to FO"ty. wtwewr MM or {Mashie: to rro <br />b ouch puirear. . <br />Sec. 6322, Period Of. Lien. <br />NAaaad by sediwf iiptt elan area N fly Uma tiro arneeperlt <br />Is made and shah eontit" Until UN HIM" for 1M amaast so <br />am N (or a JlreemMt sea A the taxpayer Wdit sal Of <br />1 <br />IL <br />f� <br />I' <br />I <br />O <br />aaw <br />son <br />2 <br />0 <br />a <br />r <br />Ent(ared as Doom wt No. <br />t;raritor <br />Griot <br />St'��eti�t 8 A KA) SS <br />00VkIl Y JF HALL ) <br />1$9 AUG i An 04 <br />PAC: OF ()£Ft1R <br />M sit" of P(oarty sub)at To C'". -1'0r purposes of <br />INal1 "tarty • lamete cm of tW property. M its <br />''PhYe� (OCaN01C ar <br />(!) Penoryl "00rw1y - N Mw aces N traeertal IraPerly. <br />whether targible or Inca Oft at tM MIMMra a »re <br />lanpaylt at tat tees fly aafla N Iif+t le 1NNd. <br />f•?WWPoese N (I wspk m (e). IM nimm at a corporation <br />or.p�e mm* Sell et dNMW N M Uy place at which ill <br />06kipal ow "M" office of lea MM M le IOMW. and tat <br />residv a of s tupayer wholp raNMerra is without tat MW <br />states eMN M dewedaa be India DWM N CoMnN& <br />(3) Form - TM floem and C9 1 N tat MSM <br />.owl to in aelesdiMY (8) taW be IxNaaibed by tfw <br />0jW pMWerr of law top*" WA tam or cement of a <br />notice a lies. <br />a papesNtiela <br />Sec. 6323. Validity and Priority Against <br />Certain Persons. <br />(a) Pwcbn e* iSW61 of to- <br />111rMIr C' $ aoM And ilra N111 <br />1.19II68dibm ' Tflatiree*mWWoel,'' tiles <br />nec in vavd n apkm any pudle u, hWv N a n wib <br />krMrest. reseh&n a Neer, orjrrddwerM II wr endikr uRM nova <br />genet Meth M" the raariranenb of Wwoction (1) has <br />besn t1Md by g1 Sacrafary. <br />m Pb o Fa I "Noft; Fom- <br />(1) Place For Mine - The notice nhrrW b In a& <br />tleellea td NtM M flNd - <br />(A) (Nor Stan L$ft <br />M Iles) pro" - N the ass of Mal PmPMb. In one <br />OwMwNhNf ft% (orthaawry.orottrpltvarrwrierrbt <br />MNMigr�OejrfyMrbmaftNenkwafl�plNt�an�0 <br />(l) ftMIN "apply - ae flies aw of WMnY <br />Property. <br />1110100 11111 Ma 'de tasnOlbM. N We afika <br />witlsla 110 stall (or ff>. CeuMy. or olhw eatiMnmNNal <br />W WIWefsa). as da"Ied by tat laws at such stall. <br />N which the property Nubiact to the Ilan fs sit"14 <br />ar <br />m w, MaentaoNaMAcerwf •InvNOH►aC�EthecMrMa <br />' tat pnitNd states dWfid cerA for tat Jodidat disortG in which <br />t1N fira/Mfy � ►!o IMIn b sHueMd. whprver tat stale ha <br />nN by taw deoipraled ore Ot1ka aAYeh rreab tat reQWrMrents a1 <br />IIAParaeraah W. a <br />(C) ttlrrl Harder Of 0sW9 01 TM 01*I t OI Columbia • in <br />ee OMCNNgNlba ftef 0"al Ira astrinof Columbia, if <br />the plr"oft avW M w be N altuabd in the DWICI of <br />CaMNAL <br />.nos&—. &a saw(M 6=b) for prota;tiotl ti <br />certain Interests even though notice of lien <br />imposed by section 6321 is filed with respect <br />to <br />1. seawttles <br />I MOW WWII; <br />a. Pan0" pro" DC*" at Mall <br />l Pareorw prapMtypraOrawd is tanwl emit <br />5 PMeonYpro"tvso$"' DOWWWw'y►INr <br />0. Ibal pro" in and epWat aeneaant IWO <br />7. Reskenttal property sudslect IO a iw.chanie's <br />IMn tar cNrtaN npain and improurarnwas <br />a RtbrrreyslMM <br />!. CuWn Insurance corftm <br />10. Fusbook leery <br />(p) Rea* Of NOtla — For purpoao of Mis <br />(t) ( ii &WdRWIL— tlnlessnowoflMniffiNgta <br />tat mWW pnMribsd N paaemp R) durlra tat teprkat <br />rNilksperiod,WflotlaavWS WbefneNOasfvNontat <br />aabonwiictr n leflNO (M aeardriawNlt sceeaetknm)atlM <br />the eepMaUon <br />of wch MMnq period <br />(z) Pfeq For twtwww77ww•• A of III" reri od <br />druug the rpuind refiiinp�plr100 N11411 bb ~vs Only - <br />(� it <br />iii 1wCla0va0TtNniendiiedinTBtottfet6�s "�f1tAt <br />prior nos fa N Me was tae. and <br />00 in the cese N fat pro". tM tad of nRNrg h <br />WWW and reardW In an kftx 0 ft vWN fpulfsd by <br />sub"W" (o (e). and <br />(e) in any Cass in which, 00 days or more prior to tat Cate <br />N a rattling N nodes of wen ubNr w"ugn*% (Al. ft <br />b� <br />sa jWv owv Initial intormaUon pa the manner <br />preacrlNd N Mutations Naryd by 11111 Secratary) <br />concem" a dynes N fat fegaynh t MM' 0 a now <br />of oudiIlanlealeTNMNacaNMKeerttherdllacUerrl0In <br />tat s" M which ouch r"Idwa M leca". <br />I'm Rv#*W PAN" Priori. — N via Ones <br />of any man N Wk ey We'"wirw nlvirq period' mesne - <br />(A) Ue onFygr ported Mtdlne so days a11M dM exPMatiOn <br />of a yurs aft fat dab of the anesMrrMd Of tat tu, orb <br />(e) tMon eyowwodendinpwlmfMeaplrawofovam <br />altar tM dose of Ile p uatbo() npulred neltae period for <br />altdrtepa of lien. <br />�7Gti. . tAr7t�. sivrvaav v <br />Discharge Of Property. <br />: such <br />vi111oiICtM <br />"i ryMtIr <br />bsua a aAlllaN 01 nNees N any San Inupaee0 wIM meld to <br />any Inbrnal nwrwte tax nos (aW Om se days a"w Ue day on <br />who - <br />(1) utbility sauteed or OrNrtloraabte - Ira selxetary <br />Undo Mai tat IlabNity for ae arrant aaNeeed, NeMfer withal <br />Inwe" N resw plw net. h" feet (W(y now or hoses <br />boo m NpMy uerovaiil* or <br />M MrNAOMOlad- ThnialurnMM1111tMSKWAMOW <br />ac""b) Err a bmd riot W OMMiOW wpm the PrIWA M N <br />tat &Nest. 0111". beater W" an I N now <br />11rNn01, ti" eN tim Oraecrbad by law pndudirre any <br />axIMNMn M aueh t1aN). and that is N Wordrroo with ouoa <br />a <br />ar10 a rAIN 111Maan. a wlay be epoPIN by MKh npdaom <br />Sec. 6103. Confidentiality and Dis- <br />closure of Returns and Return In- <br />formation. <br />M oMAWA* of COW R$kM rt0 <br />Bolen MbMWW For Tau AdotGstdralbn <br />(2) ektM» ri> ra /esepnfofoulshndineNla- HanNIaN <br />my PPW*MMWW= <br />Ifen pia INMf flN0 purauletto NeLt10n 6323(1), tlN araOYM Nthe <br />oublsbbre OMi(IMion eaxa d by such vea racy M ONcleael M <br />(yes a tif(1N in the Iva" s 5wh Iwn W iara* to <br />Obtain a MM N Nudr propMty. <br />i' <br />s <br />