|
d.
<br />beerpts From internal Revenue Code
<br />Sec. 6321. Lien For Taxes.
<br />If any person liable to pay any lu negInds or refuses to
<br />pay the some after demand, the amount t trJl iding any Inter-
<br />ML additional amount. Amcste tea, agaaaasable perhalty
<br />together with any cub 00 rely accr,» It) addltion therel0)
<br />shall be a lien In favor ot� * United States upon all property
<br />and rights to propef. real or personae. 6s'a 1/4
<br />to such person.
<br />Sec. 6522. Period Of Lien.
<br />Un11n another date Is specifically fired by law, the non
<br />Deposed by eeP n 6321 snail On at the time the assessment
<br />is rnsdo and suit coltlinus Vol the nabotty for the amount so
<br />assessed (or a judgment agalnst the taxpayer arising out of
<br />such 110 ity) Is satisfied or becomes wwfameablo by reason
<br />of law of ens.
<br />Sec. 6323. Validity and Priority Against
<br />Certain Persons..
<br />(a) PwdmWs, Holden Of Seaxq IM
<br />btrolK MKhMW$ LW MI, And Judgment
<br />LIMA CtMM r>t. — The IIM Imposed by section 6321 shall
<br />not be valid M spinet any purchaser, holder of a secutity
<br />Interest, nwMnW* Honor. orjudgmerrt lien creditor until notice
<br />thereof which meets ft requirements of subsection (t) has
<br />been filed by the SeVeIr. .
<br />(n Plea For FNhq Nodes; Form.
<br />(1) Place For Filing - The notice referred to In sub -
<br />seellonh (a) shall be filed -
<br />(A) Under State taws
<br />(1) Real Property - In the can of real property, in one
<br />oflicewithin the State (or the county. or othergovsmm"W
<br />saW.visloro, as d"Waled by the laws of such State. In
<br />ehlad11ihe property subisct tothe lien Isaltusted; and
<br />(i0 Personal Property - in the ale of personal
<br />property, whether tangible or Intangible, in one office
<br />within the State (or the county, or other governmental
<br />subdivision), as des4nated by the laws of such Statt
<br />in wfhidm the properly sr+bject to rte. ►left is situated:
<br />or
<br />01) With Clerk Of District Court - In the Office of the clerk of
<br />the United State" district surf for the judicial district In which
<br />the property subject to lien Is situated. whenever the State has
<br />not by law designated one office which meebthe requirements of
<br />m6peragraph (A). or
<br />(C) With Recorder Of Deeds 01 The District Of Columbia - in
<br />the Office of the Recorder of Oeeds of the District Of Columbia, If
<br />the property subject to the Mal to situated In the District Of
<br />Columbia.
<br />Ent+smid as Document Ntr,
<br />Grantor
<br />it HA! L
<br />is
<br />(2) Situs of Property Subject To Usn - For purposes of
<br />pargraphe(1) and (4), property shall be darned to be situated -
<br />(A) Real Property - In the case of rest property, at Its
<br />physical iocatlon;of
<br />(e) Personal Property - In the can of personal property.
<br />whether tangible or intangible, at the resldenee of the
<br />taxpaw at tit" time Ee now of 110 Is also.
<br />For purposes of paragraph (2) (0). :ft residence of a corporation
<br />or partnership shall be delmad to be the place at which the
<br />principal executive office of ttee bsaimss is located, and the
<br />raidsnee of a taapayer wlhsse ;aeldence Is without the United
<br />Stria $hall badaerwd10W in ftoftict of Columbia.
<br />(3) Form - The lean "AM WmMt 01 the nOtlea
<br />dinned to in subsection (a) shall be prescribed by the
<br />Secretary. Such notice shelf he valid notwitbstarft any
<br />Other provision of law repM4eI -ft form or content of a
<br />notice of 116.1.
<br />Nola: See section 6323(b) for protection for
<br />certain interests even thoigh notice of lien
<br />Imposed by section 6321 is filed with respect
<br />to:
<br />1. Securities
<br />2 motor vehicles
<br />& hreonal property purchased at raW
<br />a. Personal property Wong �ncssustssie
<br />5. Personal property suDjeeAeo^spossessory lien
<br />6. Real property tax and specat assessment liens
<br />7. Residential property sA*a to a mechanic's
<br />lien for certain repairs W Aprovements
<br />6. Attorneys Ile is
<br />I Certain Insurance contracts
<br />10. Passbook 1011110
<br />(0) Refiling Of Notift — For purposes of this
<br />section -
<br />(1) 01111 l RUk. — Unless notice of Ilan is rallied In
<br />the nnnner WMfIbed In paragraph (2) during the required
<br />ranting period; such noUN of lion shall Ntreated as filed on the
<br />date wrwmleh it Is filed Onaecordance with subsection (0) after
<br />the expiration of such renting period.
<br />(2) Pha For Filing. — A notice of lien retired
<br />during the rspuiredrefilkg Weil Man be ~vs only -
<br />(u if-
<br />0) such notice of lien is retried In the office In which the
<br />prior notice of no was filed: and
<br />go in the can of real property, the fact of refiling is
<br />entered and recorded in as iid"x to the extent required by
<br />subsection Oo (e), and
<br />(B) in any case in which, 90 days or more pri to the date ^
<br />of a tefilbV of note* gtJM undgr spbptra§raph (A). the
<br />i i \ti
<br />Secretary received.wrtten information (in the manner
<br />prescribed In regulations Issued by the Sec11121)
<br />conceming a Chan" in the taxpayer* residence. It a notice
<br />of such no is also fired in accordance with subsection (Q In
<br />the States In which such residence is located.
<br />(3) Required RoMq P014 — In the Casa
<br />of any notice a11len, the term 'repu reC refiling period" morns -
<br />ta) the one -year period ending 3a dagsatter the expiration
<br />o! 6, years after the date of the assessment of the tax. arld
<br />(B) the one- year period endinowiththaxpiratwOfIlyesr"
<br />after the close of the Drlceding repuiriid refiring period for
<br />such notice of lure. -
<br />Sec. 6325. Release Of Lien Or
<br />Discharge Of Property.
<br />(a) Mom Of Lki% — srrbiect to such
<br />regulations as the Secretary may prescribe, the Secretary shall
<br />Issue a certificate of release of any lien Imposed with respect to
<br />any internal revenue in not later than 30 days after the day on
<br />which -
<br />11) Uabillty Satisfied or Unenforceable - The Secretary
<br />finds that the liability for the amount usepsed, togw w with aM
<br />Interest in respect owl. has been City satisfied or has
<br />become legally unenforceable. or
<br />(2) Bond Accepted -There is furnished to the Secretary and
<br />accepted by him a bondif at U cablNoned upon the psymento!
<br />the amount assessed. together with sy interest in fit
<br />thereof, within the time prescribed bee haw (Including qq
<br />extension of such time), and that Is in s=edan wifh such
<br />requirements relating to terns. conditions. and form of the bond
<br />and sureties thereon, as may be MKI i"d by a00h regulaSOW,
<br />Sec. 6103. Confidentiality and Dis-
<br />closure of Returns and Return in-
<br />formation.
<br />(IIIONCIatito of COW Rehtrnslfiad
<br />Refum iMormi0on For Tex AdeiNgiwMtoh
<br />PWPOM-
<br />(2) piselosureof amount otouWxd Pg lion. -If a notice of
<br />lien has been filed parsusntto Section f.=0. the Amount Ot -ft
<br />oulstendingofMlgetioa seared by such lien may be dgeclaMIs.
<br />any person who furnt"has atisfaetory written evidence slut bb
<br />has a right in the property subject to such lien or Intros to
<br />obtain a right In such property.
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<br />beerpts From internal Revenue Code
<br />Sec. 6321. Lien For Taxes.
<br />If any person liable to pay any lu negInds or refuses to
<br />pay the some after demand, the amount t trJl iding any Inter-
<br />ML additional amount. Amcste tea, agaaaasable perhalty
<br />together with any cub 00 rely accr,» It) addltion therel0)
<br />shall be a lien In favor ot� * United States upon all property
<br />and rights to propef. real or personae. 6s'a 1/4
<br />to such person.
<br />Sec. 6522. Period Of Lien.
<br />Un11n another date Is specifically fired by law, the non
<br />Deposed by eeP n 6321 snail On at the time the assessment
<br />is rnsdo and suit coltlinus Vol the nabotty for the amount so
<br />assessed (or a judgment agalnst the taxpayer arising out of
<br />such 110 ity) Is satisfied or becomes wwfameablo by reason
<br />of law of ens.
<br />Sec. 6323. Validity and Priority Against
<br />Certain Persons..
<br />(a) PwdmWs, Holden Of Seaxq IM
<br />btrolK MKhMW$ LW MI, And Judgment
<br />LIMA CtMM r>t. — The IIM Imposed by section 6321 shall
<br />not be valid M spinet any purchaser, holder of a secutity
<br />Interest, nwMnW* Honor. orjudgmerrt lien creditor until notice
<br />thereof which meets ft requirements of subsection (t) has
<br />been filed by the SeVeIr. .
<br />(n Plea For FNhq Nodes; Form.
<br />(1) Place For Filing - The notice referred to In sub -
<br />seellonh (a) shall be filed -
<br />(A) Under State taws
<br />(1) Real Property - In the can of real property, in one
<br />oflicewithin the State (or the county. or othergovsmm"W
<br />saW.visloro, as d"Waled by the laws of such State. In
<br />ehlad11ihe property subisct tothe lien Isaltusted; and
<br />(i0 Personal Property - in the ale of personal
<br />property, whether tangible or Intangible, in one office
<br />within the State (or the county, or other governmental
<br />subdivision), as des4nated by the laws of such Statt
<br />in wfhidm the properly sr+bject to rte. ►left is situated:
<br />or
<br />01) With Clerk Of District Court - In the Office of the clerk of
<br />the United State" district surf for the judicial district In which
<br />the property subject to lien Is situated. whenever the State has
<br />not by law designated one office which meebthe requirements of
<br />m6peragraph (A). or
<br />(C) With Recorder Of Deeds 01 The District Of Columbia - in
<br />the Office of the Recorder of Oeeds of the District Of Columbia, If
<br />the property subject to the Mal to situated In the District Of
<br />Columbia.
<br />Ent+smid as Document Ntr,
<br />Grantor
<br />it HA! L
<br />is
<br />(2) Situs of Property Subject To Usn - For purposes of
<br />pargraphe(1) and (4), property shall be darned to be situated -
<br />(A) Real Property - In the case of rest property, at Its
<br />physical iocatlon;of
<br />(e) Personal Property - In the can of personal property.
<br />whether tangible or intangible, at the resldenee of the
<br />taxpaw at tit" time Ee now of 110 Is also.
<br />For purposes of paragraph (2) (0). :ft residence of a corporation
<br />or partnership shall be delmad to be the place at which the
<br />principal executive office of ttee bsaimss is located, and the
<br />raidsnee of a taapayer wlhsse ;aeldence Is without the United
<br />Stria $hall badaerwd10W in ftoftict of Columbia.
<br />(3) Form - The lean "AM WmMt 01 the nOtlea
<br />dinned to in subsection (a) shall be prescribed by the
<br />Secretary. Such notice shelf he valid notwitbstarft any
<br />Other provision of law repM4eI -ft form or content of a
<br />notice of 116.1.
<br />Nola: See section 6323(b) for protection for
<br />certain interests even thoigh notice of lien
<br />Imposed by section 6321 is filed with respect
<br />to:
<br />1. Securities
<br />2 motor vehicles
<br />& hreonal property purchased at raW
<br />a. Personal property Wong �ncssustssie
<br />5. Personal property suDjeeAeo^spossessory lien
<br />6. Real property tax and specat assessment liens
<br />7. Residential property sA*a to a mechanic's
<br />lien for certain repairs W Aprovements
<br />6. Attorneys Ile is
<br />I Certain Insurance contracts
<br />10. Passbook 1011110
<br />(0) Refiling Of Notift — For purposes of this
<br />section -
<br />(1) 01111 l RUk. — Unless notice of Ilan is rallied In
<br />the nnnner WMfIbed In paragraph (2) during the required
<br />ranting period; such noUN of lion shall Ntreated as filed on the
<br />date wrwmleh it Is filed Onaecordance with subsection (0) after
<br />the expiration of such renting period.
<br />(2) Pha For Filing. — A notice of lien retired
<br />during the rspuiredrefilkg Weil Man be ~vs only -
<br />(u if-
<br />0) such notice of lien is retried In the office In which the
<br />prior notice of no was filed: and
<br />go in the can of real property, the fact of refiling is
<br />entered and recorded in as iid"x to the extent required by
<br />subsection Oo (e), and
<br />(B) in any case in which, 90 days or more pri to the date ^
<br />of a tefilbV of note* gtJM undgr spbptra§raph (A). the
<br />i i \ti
<br />Secretary received.wrtten information (in the manner
<br />prescribed In regulations Issued by the Sec11121)
<br />conceming a Chan" in the taxpayer* residence. It a notice
<br />of such no is also fired in accordance with subsection (Q In
<br />the States In which such residence is located.
<br />(3) Required RoMq P014 — In the Casa
<br />of any notice a11len, the term 'repu reC refiling period" morns -
<br />ta) the one -year period ending 3a dagsatter the expiration
<br />o! 6, years after the date of the assessment of the tax. arld
<br />(B) the one- year period endinowiththaxpiratwOfIlyesr"
<br />after the close of the Drlceding repuiriid refiring period for
<br />such notice of lure. -
<br />Sec. 6325. Release Of Lien Or
<br />Discharge Of Property.
<br />(a) Mom Of Lki% — srrbiect to such
<br />regulations as the Secretary may prescribe, the Secretary shall
<br />Issue a certificate of release of any lien Imposed with respect to
<br />any internal revenue in not later than 30 days after the day on
<br />which -
<br />11) Uabillty Satisfied or Unenforceable - The Secretary
<br />finds that the liability for the amount usepsed, togw w with aM
<br />Interest in respect owl. has been City satisfied or has
<br />become legally unenforceable. or
<br />(2) Bond Accepted -There is furnished to the Secretary and
<br />accepted by him a bondif at U cablNoned upon the psymento!
<br />the amount assessed. together with sy interest in fit
<br />thereof, within the time prescribed bee haw (Including qq
<br />extension of such time), and that Is in s=edan wifh such
<br />requirements relating to terns. conditions. and form of the bond
<br />and sureties thereon, as may be MKI i"d by a00h regulaSOW,
<br />Sec. 6103. Confidentiality and Dis-
<br />closure of Returns and Return in-
<br />formation.
<br />(IIIONCIatito of COW Rehtrnslfiad
<br />Refum iMormi0on For Tex AdeiNgiwMtoh
<br />PWPOM-
<br />(2) piselosureof amount otouWxd Pg lion. -If a notice of
<br />lien has been filed parsusntto Section f.=0. the Amount Ot -ft
<br />oulstendingofMlgetioa seared by such lien may be dgeclaMIs.
<br />any person who furnt"has atisfaetory written evidence slut bb
<br />has a right in the property subject to such lien or Intros to
<br />obtain a right In such property.
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