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<br />fr(cerph From Informal Revenue Code
<br />Sec. 6321. Lien For Taxes
<br />0 my Poison k" so fay any to rwgiocts of refuses to pay
<br />Yte 1.11110 ads dWr4W, the a-fca,nl (hrwk" any interelet. s6
<br />dftlotW amotae, WOW to :w+, or asseuable penatly, together
<br />.with � ova d ul may Su- in KUM thento) shall be a
<br />Won N POperry and rights to
<br />Property, hydw Net Of pPOW. belongirng to such parson.
<br />Sec. 6322. Period Of Lien.
<br />Unim Another date is specdreaty tied by law. the hen hm•
<br />POW by alclofh 0321 *W once of the tame Ilia atsessmsnt
<br />is Made and "I until file hatnrty for'he IOMP t so
<br />assessed (a a odrwW agust the w"yen a,. n:hg out of etretl
<br />at or prom" unsituab:a +u :eon of lapse
<br />sec. 6323. Validity and Priority Against
<br />Certain Persons.
<br />(a) Purchaser's Holders Of Security In•
<br />tereate, Mechanic's Usnors, And Judg-
<br />MOM Lien Creditors. —The uen rmposo7 by coohon
<br />0321 e11aA not be valid u apnst any purchaser, ho,der of a
<br />"CWHy hall, fneahank's f OW. a p rrient I en creditor until
<br />nOtOe MOW which meets the repu.renanb of k baecbon if)
<br />ttso been No by the Secretary
<br />lit Place For Filing Notice; Form. —
<br />(1) Place For FiYrrg - The notes referred to in subsection
<br />(N /hat be r o -
<br />(A) Urtder Sire faro
<br />In ndai Prepelty • ti the cue of real property, In one
<br />Oftu within Ilse State (Or die Cictr4f or ctNr governmental
<br />subeeviian), as daelpwad by the lee$ Cl such State. in
<br />WP It's prcPeriy sholeet to the een le 3dt41W: and
<br />(4) Penicew Ptcperry • In the case of ;OM NI prop -
<br />bine (a tie ODUr p Cow rrgide, n MA ctlice withn the
<br />ty, ooverrunenpl tdtCivhat0n), as
<br />dellp WW by the lairs of shah Wis. in wt:'cr, tree property
<br />subiecl b ter lien Is situated: or
<br />(0) NVe h CNrk 01 District COuri•n Its office .1 the clerk
<br />01 the Lti: ^d SWAS district co411'or ila giciir tfsuwt In rhlch
<br />to rtlr Umoct to ten , tAUated, hviha 41 the stale has
<br />1101 IIw dI Alited one ON.0 wnxh meete tee requirements
<br />of (A). or
<br />(0 %Vb PAWd/r CI reeds Of The Obvhet of Columbia -
<br />Nthe
<br />N till crocorrf shtlect to the Yen Is Mated .n life D4bici of
<br />OOftrrW4.
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<br />blftftd as Oftu"filt No.
<br />(21 &Mq of Propdy srW To Uen - For WPOW d
<br />11111WIlphs 11) 8114 0), 4M" alhtll be defined to be s!:ited
<br />(A) Real Property • M the cue of real propery. at as
<br />ptrysscal Wilson; or
<br />101 Pere onel Properly • In ter tale of perm w property,
<br />whefrcer tallgide or uh4ngrate. at -Q reswriee of the tkX-
<br />Mar aI the Unit the notice 01 ..en a 14"
<br />For purposes Of prapraO (2) (G). the rpdena of a corporation
<br />Of parb+enshlp.hall De deMeed b it ter Plan at whkh the prin.
<br />CW nacullve office Of the buslfteste abated, and tee row•
<br />done of a tehrpaver rlhota tool4ar.a i. wNlhra.+ 1hc. U"Mh
<br />54181 iha,l be d4aned 10 to In the District of Cow mbha.
<br />(3) Form - The form and torte-, c! the nouw ro!arred to
<br />in subuctim ill) shah be pi0scr .: _ :y the Secretary. Such
<br />1110110e she 1 a va`d not. thatarno,rg ,.ry other prcvnror c1 .low
<br />regarding Ih1 foam of Content of a nabC4 of pen.
<br />Note: See section 6323(b) for protec.11Jn
<br />for certain Interests even though notice of
<br />lien imposed by section 6321 is filed with
<br />respect to:
<br />1 Gecurdhes
<br />2 f l0lor vet.:es
<br />3- Ponorta- voile y Purchased at reia.c
<br />4. Pe,sera-:rciperty purchased In casual sa'o
<br />5 Perecral vcgony subjected to possessory Ian
<br />9 Feat cr Deny !ax and special assessment Ilene
<br />Residential trop q %,thetl :b a methane 1
<br />Ilan for :erU,n repa:r3 are, mprovemetle
<br />0 Atterrui, i:ers
<br />9
<br />Caftan .r :,rar ;e coritam
<br />10 Paalbook bans
<br />(g) Reflling Of Notice. — For purposes of this
<br />section ,
<br />i1) General Rule. —unless notice of ben Is aided
<br />In the manner prelcr:ced in par4graph (2) during the regWred
<br />robing period. 3l:cn r,: tiro of I�en (hall be treated as filed on
<br />!ho date on rhrn d b Lied On ecccr�ance with subsecion (1))
<br />after the excuslicrh d such rolwrg cerOd-
<br />m Place For Filing. —A notice of lion tetyd dur-
<br />ing the requircd re' to temd sha'I be effccbve or,,, -
<br />(A) d.
<br />(i) such rctca of Ian Is rallied r, !7•a orlicif •n ar:Gtj
<br />the IRW► mks Of Meth was tied. and
<br />(ir) In the case of real pt :cem^j. the Ito et (outing IS
<br />entered and racoded n an Irca. to Ice extort twited by
<br />subsection (0 (4). and
<br />rAl in any rase n whth tic nsye v. Ranh crier rr Iri eatw
<br />of a fefday Oi ''-Co • cl den 6rder sutcsagrabr R. the
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<br />secreary 0011wd wdtln Iht . Wdrt (Ih shit isee rtar pw
<br />unbo in roghtt jml/ fol 0 by the Secretary) oolK'ltttl'
<br />a dtarnge in the taxpayer. NNdence. N a notoa a etas rhert
<br />is 4110 fled in a000rdtna wish wbeeeflen (1) in b Sw
<br />in wroth each I - -W 0e is located.
<br />(3) Required Raffling Period. —ern Ire we
<br />Of any notice of Yen, the form tegWW re" p W no"
<br />(A) ter ofN y1al period ertartg 30 day. afar the eapralat
<br />a 0 y/ln after the daa d tl/ usaw4m of 1111 fa. Ind
<br />(iii iti %Nwyeer Form ertoeq whin into etrprraoon of e
<br />ewe aMr ttl aoa a the pr'atgrp ragttrad 1rlfiYrp period
<br />'et s,.ch rot" of wen.
<br />Sec. 6325. Release Of Lien Or
<br />Discharge Of Property.
<br />fa) Release Of Lien. — sub(ect to war repA.
<br />bons a ft Secretary may prescribe, tths sec.@ y .hag foata
<br />a oerhlwwe of fellow of any Yen errpoead rain roped to any
<br />nterrW we " to not leer than 3o days sift the day on
<br />shhch
<br />(t) Uabiary Sabsrod or Unenforceob:e - The Secretay fMs
<br />that the IW bill for the amount assessed. together van all n.
<br />terest In respect thereof, hag peen fifty sabsfhed or hoe become
<br />"Mik unerrforceat:4: or
<br />(2) Good Acimled•There is lumWW to the Secretary slid
<br />weepled by nun a frond Inn Is condAbned upon iM paymerlf
<br />of the amount usessed, log" with m nteryet M MM
<br />a
<br />Iferaol. within the hire proscribed by tow (Including any exton•
<br />elon switch time), and then is In a000roance with such w&h, •
<br />merits total" to terms, conditions, and form of Ire bptd and
<br />wretae Herron, as may be spaljed by such ragalatipn.
<br />Sec. 6103. Confidentiali and
<br />Disclosure of Returns and Return
<br />Information.
<br />(k) Disclosure of Certain Returns and
<br />Retum Information For Tax Adminlatra•
<br />tion Purposse.—
<br />(2) Dist:folvre of .trncol of outstanding both •d a notice of
<br />lien has bean bWC h3_.. "' :o sect-on 63230), tee amount :f
<br />74 0u4fandrng ObhgUor, WWhed by such ben may W dtecbeeo
<br />to Dry oeradn who bralslhas uWaclory wdW sheeenoe that
<br />N sae a r:gnt In the property aA0011 to Wet Yen of lnttdl 4
<br />cetarr a aghl in WM prop".
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<br />hU,rnt:ricol
<br />0 OCT t2
<br />All 9 9
<br />(21 &Mq of Propdy srW To Uen - For WPOW d
<br />11111WIlphs 11) 8114 0), 4M" alhtll be defined to be s!:ited
<br />(A) Real Property • M the cue of real propery. at as
<br />ptrysscal Wilson; or
<br />101 Pere onel Properly • In ter tale of perm w property,
<br />whefrcer tallgide or uh4ngrate. at -Q reswriee of the tkX-
<br />Mar aI the Unit the notice 01 ..en a 14"
<br />For purposes Of prapraO (2) (G). the rpdena of a corporation
<br />Of parb+enshlp.hall De deMeed b it ter Plan at whkh the prin.
<br />CW nacullve office Of the buslfteste abated, and tee row•
<br />done of a tehrpaver rlhota tool4ar.a i. wNlhra.+ 1hc. U"Mh
<br />54181 iha,l be d4aned 10 to In the District of Cow mbha.
<br />(3) Form - The form and torte-, c! the nouw ro!arred to
<br />in subuctim ill) shah be pi0scr .: _ :y the Secretary. Such
<br />1110110e she 1 a va`d not. thatarno,rg ,.ry other prcvnror c1 .low
<br />regarding Ih1 foam of Content of a nabC4 of pen.
<br />Note: See section 6323(b) for protec.11Jn
<br />for certain Interests even though notice of
<br />lien imposed by section 6321 is filed with
<br />respect to:
<br />1 Gecurdhes
<br />2 f l0lor vet.:es
<br />3- Ponorta- voile y Purchased at reia.c
<br />4. Pe,sera-:rciperty purchased In casual sa'o
<br />5 Perecral vcgony subjected to possessory Ian
<br />9 Feat cr Deny !ax and special assessment Ilene
<br />Residential trop q %,thetl :b a methane 1
<br />Ilan for :erU,n repa:r3 are, mprovemetle
<br />0 Atterrui, i:ers
<br />9
<br />Caftan .r :,rar ;e coritam
<br />10 Paalbook bans
<br />(g) Reflling Of Notice. — For purposes of this
<br />section ,
<br />i1) General Rule. —unless notice of ben Is aided
<br />In the manner prelcr:ced in par4graph (2) during the regWred
<br />robing period. 3l:cn r,: tiro of I�en (hall be treated as filed on
<br />!ho date on rhrn d b Lied On ecccr�ance with subsecion (1))
<br />after the excuslicrh d such rolwrg cerOd-
<br />m Place For Filing. —A notice of lion tetyd dur-
<br />ing the requircd re' to temd sha'I be effccbve or,,, -
<br />(A) d.
<br />(i) such rctca of Ian Is rallied r, !7•a orlicif •n ar:Gtj
<br />the IRW► mks Of Meth was tied. and
<br />(ir) In the case of real pt :cem^j. the Ito et (outing IS
<br />entered and racoded n an Irca. to Ice extort twited by
<br />subsection (0 (4). and
<br />rAl in any rase n whth tic nsye v. Ranh crier rr Iri eatw
<br />of a fefday Oi ''-Co • cl den 6rder sutcsagrabr R. the
<br />n
<br />I�
<br />i
<br />9
<br />secreary 0011wd wdtln Iht . Wdrt (Ih shit isee rtar pw
<br />unbo in roghtt jml/ fol 0 by the Secretary) oolK'ltttl'
<br />a dtarnge in the taxpayer. NNdence. N a notoa a etas rhert
<br />is 4110 fled in a000rdtna wish wbeeeflen (1) in b Sw
<br />in wroth each I - -W 0e is located.
<br />(3) Required Raffling Period. —ern Ire we
<br />Of any notice of Yen, the form tegWW re" p W no"
<br />(A) ter ofN y1al period ertartg 30 day. afar the eapralat
<br />a 0 y/ln after the daa d tl/ usaw4m of 1111 fa. Ind
<br />(iii iti %Nwyeer Form ertoeq whin into etrprraoon of e
<br />ewe aMr ttl aoa a the pr'atgrp ragttrad 1rlfiYrp period
<br />'et s,.ch rot" of wen.
<br />Sec. 6325. Release Of Lien Or
<br />Discharge Of Property.
<br />fa) Release Of Lien. — sub(ect to war repA.
<br />bons a ft Secretary may prescribe, tths sec.@ y .hag foata
<br />a oerhlwwe of fellow of any Yen errpoead rain roped to any
<br />nterrW we " to not leer than 3o days sift the day on
<br />shhch
<br />(t) Uabiary Sabsrod or Unenforceob:e - The Secretay fMs
<br />that the IW bill for the amount assessed. together van all n.
<br />terest In respect thereof, hag peen fifty sabsfhed or hoe become
<br />"Mik unerrforceat:4: or
<br />(2) Good Acimled•There is lumWW to the Secretary slid
<br />weepled by nun a frond Inn Is condAbned upon iM paymerlf
<br />of the amount usessed, log" with m nteryet M MM
<br />a
<br />Iferaol. within the hire proscribed by tow (Including any exton•
<br />elon switch time), and then is In a000roance with such w&h, •
<br />merits total" to terms, conditions, and form of Ire bptd and
<br />wretae Herron, as may be spaljed by such ragalatipn.
<br />Sec. 6103. Confidentiali and
<br />Disclosure of Returns and Return
<br />Information.
<br />(k) Disclosure of Certain Returns and
<br />Retum Information For Tax Adminlatra•
<br />tion Purposse.—
<br />(2) Dist:folvre of .trncol of outstanding both •d a notice of
<br />lien has bean bWC h3_.. "' :o sect-on 63230), tee amount :f
<br />74 0u4fandrng ObhgUor, WWhed by such ben may W dtecbeeo
<br />to Dry oeradn who bralslhas uWaclory wdW sheeenoe that
<br />N sae a r:gnt In the property aA0011 to Wet Yen of lnttdl 4
<br />cetarr a aghl in WM prop".
<br />r }.
<br />J
<br />7
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