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<br />^ L_,*red as Dtsrufrtenit
<br />y
<br />tea FIMM Rnteml Re>+enm Code.
<br />Sec. 6321. Uen For Taxes
<br />O R f7 ptyton rinDle n par any to neglects or refuses b pay
<br />tr bane der dearnd, fr rrorfa rnhxrduhp rrf hterett as
<br />d kfw ■noYl>< swoons b Kv. or Now" W6101, spatter
<br />we afy cow the MW h) wo Ih.eam thsreb) SW to a
<br />V Nn In lawn of fly Unked eteb0 upon ai property rd 4b b
<br />property, wf W reel or pernm- bab ov b such person►
<br />�1 Sec. 6322. Period Of Lien.
<br />v (MWee --a* Wes ie Vecil" y bid by law, fha its hm•
<br />PeOed by resoles 1021 " r" q Of tints the ""Ili em
<br />r raede aid slhti eexrtrar we fr habit y fa fM ernwro se
<br />Me" (0r a eparhM fU tafpalar &ns q ad d wldh
<br />© lWW I eaReOb a�beoonMe aynrar eeb+e by reran of apse
<br />. 6323. Validity and Priority Against
<br />Certain Persons.
<br />lq PurCflaan' Holders Of Security ln-
<br />1Mtlebe Med)ar�o'te Lhnonh And dudg-
<br />Illanl Lkn Cmditom —The ten imposed by section
<br />V.::nom .rw narluW nrder ate
<br />aacudtyl�b tneChanfC's 6emr, tt jhdgmenl Fan Ubditer urthl
<br />nelde lfMredf YAhbH meats the requuements of subsection M
<br />ter ban did fm the Secretary
<br />in Place For Filing Notice; Form. —
<br />(t) Piave For MV • The notice reterred to in subsection
<br />W ctrl be fled -
<br />(A) Under State Ferry
<br />m Rol ptcpattY • M the ease of roes! property• :n ore
<br />. r lit f office within the Soft (Or the county, or other govemmemai
<br />erlb&Wort), as dnV4%d by the laws of such SWIF, in
<br />Wto the properly UAW to the Gen is stated; and
<br />no Persani Pin" - in the case of personal prop-
<br />e fly, whether tinp3 cr adangi a. in one OfftA wNtm Me
<br />Stale (or the county: at Other govemmens) subdhtsicn). as
<br />d@MFJ d by 7sts tars Of such Stay. in which the propery
<br />subpd to IM Gen 4s stated; or
<br />(B) With Clerk Of Dimas Court -In ttr ethos 01 the clerk
<br />otfy UiNd Stites dsbld WA for "?AM dhsbal In wt"
<br />-ft pop ly eub)ed b Ben is situated. Ownew the State has
<br />red by kw d$WWMd one dfite which nreH Me tequ'vemanb
<br />Of ump nigreph (A), or
<br />(C) With Recorder Of Deeds Of The Disldd Of Co.umbla-
<br />h tr dce d the Rewrtterof Ceads Of lie DiWd Of Columbia,
<br />It to Pro" 0ub)ed to the ten is s tuMad in the Dona of
<br />DtiAal�lle
<br />,rs+e •
<br />1
<br />I
<br />f
<br />LI
<br />0
<br />(�+ shw 01 FvpmY Saild To !left - For Wpoaa Of
<br />patzg:epta(t) uhd(4), ut�3trya`h9libadaa.Tadblbsituayd
<br />tA) Real propoq • Is the case of tat WOWV. d Its
<br />pfrywicet a %WA a
<br />l8) PersaW Properflr • h the we of pensmU property.
<br />w!yCar U rqW or kfroK at ly reSidM Of the TAX-
<br />&I Me time the notice Of Win y fps
<br />For parpou0 of prs7O (2) (B). ft raider>cadaeapoISWn
<br />a PrsMrsrip elti9 be dW Mob be the PW*Ot ofwoes ne p tin'
<br />pPai ex «uths offke of fhe txh~ a loosM and tr to*
<br />donor of A lupayer whets resider" Is mew Me Unified
<br />$lays a1s2 W ouf W b be n the DAM d COA"
<br />(3) Form • The torn and content of the notice rebaed to
<br />in u0sacim ly 0haf to PIW- td by tree SK MW. Suds
<br />Pceu SW to vakd nefAdtaYndnp any other prmw Of law
<br />mp ship tree Pons or Ooniim of a vxe of tyre.
<br />Not *. See section 6323(b) for proteCWn
<br />for certain interests even though notice of
<br />lien imposed by section 6321 is filed with
<br />respect to:
<br />I secures
<br />2. aictor varide9
<br />I Personal property purcNod et retail
<br />4. Personal property purchased n casual Sa:O
<br />a P_—.1 WI-ft 4.N Mho kf Da"13 .4:N flan
<br />S. Real progeny tan and epeW ar,»wwment time
<br />7. Resdennal property subject M e r..ed+anm'w
<br />fen for certain repan3 and ir9m emenlw
<br />8. Attorney's liens
<br />9. Certun mscrarce contracts
<br />9a3s.%%- r roan
<br />ra) Raffling Of Notice. — For purposes cf this
<br />rs�r•on -
<br />in General Rule: un:ess royce d lien is r6ed
<br />in l:o manner orescn5ed in paragraph (21 dh:drg Me 1040:e3
<br />re:.'ing period. such notice of hen sW be treated e9 ii ad On
<br />the date on wRCh d is U!ed fn a=rdvw w m Subsedion ill
<br />after the exp.raoon of such refumg F6744.
<br />(2) Place For Filing. —n votioe of wan reeled off
<br />mg the required feting period Brad 5a efhcme any -
<br />(A) d-
<br />(i) su& rut ca ct men u< refr;ed in owe 0" in which
<br />rte prior notice d ben was fled, oft
<br />(ii) in the case or real 0MW -.f, tte fur of re6ting is
<br />entered and recorded In an uhdmr to Me Writ required by
<br />subsection (1) (4). and
<br />(B) in any case in wh io. gD dave or nora prior to ft dab
<br />ct a remi% Of rocce of tiara order s- ,'o=agrg; H (a). the
<br />eaRStesY tebearoa wtatarh adormx3a, !tit tb eB,a+er'l;�r e! .
<br />low ir ?a9r+Wont Issued by the SehxeGry) gpeearnhY� ? .
<br />. d�r+g►Ihm M46,44 1 a noft OfWiillfirthI
<br />Y eye
<br />so in ecrobrhoe woe aA44*n (n h ey Sbft �
<br />In Which sash reeldm 4 b m"
<br />(3) Required RO" Paiod.—h to came
<br />d any A`tiaa Of lee► �'� 1eQliled �V Pry nhlry • i
<br />(A) fy auyN► period rmdnp 30 dye silver Me earptetC l
<br />d f yen siler the date d fr U� wr doh a Q.'
<br />(B) ft fUMYM period er*1
<br />(p e d f1000e o" Of M /t, 1 !steed �q PM
<br />Sec. 6325. ROWM Of Lien Or i
<br />DISCharge Of Property.
<br />(4) RqIWWee Of lefts. — suei«t to tad+ m7j&
<br />Wes a ft SeoMry may Palo" the SOMONY 0e$ we ,
<br />a cervb =" of rwvm of any iisn 61 ."I w the rtged b any
<br />mtenhe revalue tai not leer then 30 days OW fhe dry an
<br />which-
<br />(1) I. iabiiry $at!"CrUnee0oroubfa•TNSWOWYfinds
<br />that the flebilty br the amount sees" , together with an W
<br />tnresr h rhupect thaoot Has fiean fi+RY udsfisd cr h0s Oeocrtr �:
<br />"ally unynforceaW or
<br />(2) Bend AaepIOThwe Is fU"WW m the Serretery and I;
<br />i0.Sp100 py thin s 6onv iihhd ie cvrafiiiuiiiG irpih.* l'w sire + ++
<br />d fy anotgg messed, b*W wet to interest in rented ;
<br />ftreot within the tints prescribed by taw (Including rh)f Often -
<br />w 1
<br />wan of such dme). and clot b in accorderas *6 such ytqukr ..
<br />Monte relating b tennis, cmStloro, aid Porn of the said and
<br />sureties thenaon, 0 may b 5..'1A W- tv tech MOM WA t
<br />Saw:. 6103. Confidentiality and
<br />Ofsisosure of Retums and Ram,
<br />Infgrr�yafion. i .
<br />(k) Diaolosum of Certain Returria.and h
<br />Return 'infonnation For Tax AdmWet)ra•
<br />eon PuffPeees.
<br />(2) Dac omre of wwA of wmnSM WA a ntlEcs d
<br />hen nos been l:ed pursuehd to section 63230. "a'rM of '
<br />Me cutstandi g ebligalon earned b) SOCK Jen may be MU40 sd .
<br />b en y P4rSW Wb6 tarltelhM IA4bWY written ehtder' flat
<br />he Ha a to In ft PMPIN Mind b W Ilan Or tnlaide 10 .
<br />own a rvd:IR such property.
<br />i
<br />Numericai�
<br />z
<br />0S
<br />T1: f'1 11CIIASKA) SS
<br />An C
<br />atc
<br />—f
<br />, A
<br />Pr(,, (IF DFFnS
<br />I
<br />(�+ shw 01 FvpmY Saild To !left - For Wpoaa Of
<br />patzg:epta(t) uhd(4), ut�3trya`h9libadaa.Tadblbsituayd
<br />tA) Real propoq • Is the case of tat WOWV. d Its
<br />pfrywicet a %WA a
<br />l8) PersaW Properflr • h the we of pensmU property.
<br />w!yCar U rqW or kfroK at ly reSidM Of the TAX-
<br />&I Me time the notice Of Win y fps
<br />For parpou0 of prs7O (2) (B). ft raider>cadaeapoISWn
<br />a PrsMrsrip elti9 be dW Mob be the PW*Ot ofwoes ne p tin'
<br />pPai ex «uths offke of fhe txh~ a loosM and tr to*
<br />donor of A lupayer whets resider" Is mew Me Unified
<br />$lays a1s2 W ouf W b be n the DAM d COA"
<br />(3) Form • The torn and content of the notice rebaed to
<br />in u0sacim ly 0haf to PIW- td by tree SK MW. Suds
<br />Pceu SW to vakd nefAdtaYndnp any other prmw Of law
<br />mp ship tree Pons or Ooniim of a vxe of tyre.
<br />Not *. See section 6323(b) for proteCWn
<br />for certain interests even though notice of
<br />lien imposed by section 6321 is filed with
<br />respect to:
<br />I secures
<br />2. aictor varide9
<br />I Personal property purcNod et retail
<br />4. Personal property purchased n casual Sa:O
<br />a P_—.1 WI-ft 4.N Mho kf Da"13 .4:N flan
<br />S. Real progeny tan and epeW ar,»wwment time
<br />7. Resdennal property subject M e r..ed+anm'w
<br />fen for certain repan3 and ir9m emenlw
<br />8. Attorney's liens
<br />9. Certun mscrarce contracts
<br />9a3s.%%- r roan
<br />ra) Raffling Of Notice. — For purposes cf this
<br />rs�r•on -
<br />in General Rule: un:ess royce d lien is r6ed
<br />in l:o manner orescn5ed in paragraph (21 dh:drg Me 1040:e3
<br />re:.'ing period. such notice of hen sW be treated e9 ii ad On
<br />the date on wRCh d is U!ed fn a=rdvw w m Subsedion ill
<br />after the exp.raoon of such refumg F6744.
<br />(2) Place For Filing. —n votioe of wan reeled off
<br />mg the required feting period Brad 5a efhcme any -
<br />(A) d-
<br />(i) su& rut ca ct men u< refr;ed in owe 0" in which
<br />rte prior notice d ben was fled, oft
<br />(ii) in the case or real 0MW -.f, tte fur of re6ting is
<br />entered and recorded In an uhdmr to Me Writ required by
<br />subsection (1) (4). and
<br />(B) in any case in wh io. gD dave or nora prior to ft dab
<br />ct a remi% Of rocce of tiara order s- ,'o=agrg; H (a). the
<br />eaRStesY tebearoa wtatarh adormx3a, !tit tb eB,a+er'l;�r e! .
<br />low ir ?a9r+Wont Issued by the SehxeGry) gpeearnhY� ? .
<br />. d�r+g►Ihm M46,44 1 a noft OfWiillfirthI
<br />Y eye
<br />so in ecrobrhoe woe aA44*n (n h ey Sbft �
<br />In Which sash reeldm 4 b m"
<br />(3) Required RO" Paiod.—h to came
<br />d any A`tiaa Of lee► �'� 1eQliled �V Pry nhlry • i
<br />(A) fy auyN► period rmdnp 30 dye silver Me earptetC l
<br />d f yen siler the date d fr U� wr doh a Q.'
<br />(B) ft fUMYM period er*1
<br />(p e d f1000e o" Of M /t, 1 !steed �q PM
<br />Sec. 6325. ROWM Of Lien Or i
<br />DISCharge Of Property.
<br />(4) RqIWWee Of lefts. — suei«t to tad+ m7j&
<br />Wes a ft SeoMry may Palo" the SOMONY 0e$ we ,
<br />a cervb =" of rwvm of any iisn 61 ."I w the rtged b any
<br />mtenhe revalue tai not leer then 30 days OW fhe dry an
<br />which-
<br />(1) I. iabiiry $at!"CrUnee0oroubfa•TNSWOWYfinds
<br />that the flebilty br the amount sees" , together with an W
<br />tnresr h rhupect thaoot Has fiean fi+RY udsfisd cr h0s Oeocrtr �:
<br />"ally unynforceaW or
<br />(2) Bend AaepIOThwe Is fU"WW m the Serretery and I;
<br />i0.Sp100 py thin s 6onv iihhd ie cvrafiiiuiiiG irpih.* l'w sire + ++
<br />d fy anotgg messed, b*W wet to interest in rented ;
<br />ftreot within the tints prescribed by taw (Including rh)f Often -
<br />w 1
<br />wan of such dme). and clot b in accorderas *6 such ytqukr ..
<br />Monte relating b tennis, cmStloro, aid Porn of the said and
<br />sureties thenaon, 0 may b 5..'1A W- tv tech MOM WA t
<br />Saw:. 6103. Confidentiality and
<br />Ofsisosure of Retums and Ram,
<br />Infgrr�yafion. i .
<br />(k) Diaolosum of Certain Returria.and h
<br />Return 'infonnation For Tax AdmWet)ra•
<br />eon PuffPeees.
<br />(2) Dac omre of wwA of wmnSM WA a ntlEcs d
<br />hen nos been l:ed pursuehd to section 63230. "a'rM of '
<br />Me cutstandi g ebligalon earned b) SOCK Jen may be MU40 sd .
<br />b en y P4rSW Wb6 tarltelhM IA4bWY written ehtder' flat
<br />he Ha a to In ft PMPIN Mind b W Ilan Or tnlaide 10 .
<br />own a rvd:IR such property.
<br />i
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