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<br />,Exono From Mbrnel Remoo Code
<br />Sec, 6321. Lien For Taxes
<br />/ sfy)ltMlll late a fistf dry W rtrgwca a rMarl, a
<br />M Ialea aMr gre1r10. M antalnt IMrAich0 sit YMNeM.1a
<br />;;Rile r mm% IMP a S% Of "WNW pefeq, wperw
<br />Atl1 any c9,ir vw;flay oww h ads w dw ) „wf a a
<br />�% wn h N1w d M Ur1M1 efew tlp,n err popery Ana ngha b
<br />Fill y. wfwMr no a /M" abvirig n such persm
<br />+� Sec. 6322. PeW Of lien.
<br />`✓ L"m anwrhr do N "oft* fixed by Im. de wn M•
<br />pored by cation 4391 *all Mae at the ttne the "Misr rm
<br />is made and va oft* acre the kibilf y for the Amara a
<br />awaaad (or aMOM.,,om M alpew arising add such
<br />o w1"Naafi lfedafwcarhaeuwnhroeehMtryroasonatapes
<br />ad tk
<br />e na
<br />sec. 6323. Validity and Priority Against
<br />Certain Persons.
<br />(a) Purchaser's Hotdm Of Security In-
<br />Imes MechanWe Lien m And Judg-
<br />ment Lien Creditors. —The lien imposes by sedon
<br />021 Rhall not be raid as against any p:•rchaser, nCk'x of e
<br />satta11y r wm mom= orpn taesradsrrai i
<br />nary farad lvhhkdl matte ft re0uiflrMnS o' SubsecC P 1,111-
<br />to an ffm by the Secretary.
<br />m Piece For Filing Notice; Form. —
<br />(1) Pats For F1'ag • The notice re'ved t: it eubwttr
<br />(y shall be fled
<br />(A) Under Stab LM
<br />In RRY PtODsdy • In tie seed ct raa' prot:a5'.'n one
<br />e s s ? oft wi t the Stab (a dw county. or artier g- munenta:
<br />xAdtvlakn), as OMlpuad by to laws of such Sate. ht
<br />Which the prowly sublets to the Fen is edua'ed: 4.4
<br />in Persons; Property • in 0w case of persclw drop
<br />erty, vitwewr tangible or Urta ?A, in one 015:0 valrin die
<br />stab (a tie County, or Otlw govMMAW subCdacn),,9
<br />Vf�� da"id by this laws of such SUI.e. n vvW tte prCpedy
<br />subpa to the non b situated: or '
<br />(B) WM Clerk Of MM Courtin the elFCe aTf's :era
<br />of M United Sites disidel court for the 1t ,ai dbViM tit wh;9h
<br />M prtpenty subject to fin to situated, wllrtehx the State fin
<br />1101 by lev designated anti of s whidt "M ft mWemans
<br />d afAPSflligirsph (A), or
<br />(C) WM Reead of Deeds th The Disa(a Q! CCSamda
<br />hfa dfice olds Readerd DeesaditDWit:cf Ccturtbilt
<br />r .ta i
<br />this property sub)ed to the fin is si rid in me Mid 0
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<br />10
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<br />'90 NOV. 1. AMID I z
<br />(/ 4v(;- OF F)17E171S
<br />m e1111 Of FFMil" MO To Ctrs • Fa PrPOW a
<br />phvww WAN; at
<br />pMSprepfw(tl,fd ( i).propMy k++eaaa«Maaawwa•
<br />lu natl lhop,ry • h M e,w a rw peperfy. M w
<br />(a) P9r1erw Fro wnty - in he case of l; I R, p a"tj,
<br />oww to ono a iteingtw, a the resin r s a M tea-
<br />payM at rw fire M fmoac9 of wn is till.
<br />For purpous a par o 9 (2i (el, rw ro,dermca a, cdrparatlbn
<br />apMnMSNp Yen a deemed to be fie 91401 It which 1119 prkh•
<br />dpY aetvths oe)n a M h ire), is kl%K 9114 the fill•
<br />dnee of a iaxpay l Whit 1eeldsf6f 13 without the Un11ed
<br />Use aha:f be daerned 10 be h to District Of COMM
<br />(3) Form • Tie lam and comer) cl to nake referred to
<br />in atiwectlon (a) ahtail a prated by tie Secrewyr. such
<br />r000e VW be valid notw11ratanQuy any clhM proviron cl law
<br />Mpfdkg this form or cement of a WA* of ran.
<br />Note: See section 6323(b for protection
<br />for certain Interests even though notice of
<br />lien imposed by section 6321 is filed with
<br />respect tv
<br />I. 9earces
<br />2. Motor veh des
<br />3. Personal property purchased at real 4. Personal property purchased In casual sale
<br />S. Personal property subjected to possessory ran
<br />G. Real property tax and special assessment Gera
<br />7. Reside" property subject to a mechanic's
<br />lien to tvm1,9 repaas and t'nprovemams
<br />& Attorneys Lens
<br />9. Certan insurance contis
<br />10. Passbook loans
<br />) Relfiling Of Notice. — For purposes of this
<br />se
<br />General RUIe.— Urt'ese notice of Fan is m1w
<br />in the manner prescribed in paragraph (2) doing the agow
<br />refihng period, such notice of 59n sha!I be treated as Tail. en
<br />the date on vita h it is filed (:n accordance vath suUecilcn (0;
<br />after the expiration of such refiGng period.
<br />(2) Place For Filing. —A none m Len refilsd d.ur
<br />rng the required rafi:ing ponod Sha'i be eNadr a orili -
<br />(A) ,:
<br />(-) such notice N aye is roiled in to 010co m which
<br />the prior notice of lien we &W4 Rid
<br />(u) N the case of root pri -erly, the fact of to" to
<br />entered asd recorded in an index to the extern required by
<br />subsacfaa C) (4), and
<br />(B) uh any see in which. 90 days or more prior to the dad
<br />of a re`iiing of notice of Len under subpgsgWh (A), the
<br />G
<br />fPpA
<br />Meer! 1re1ree11 wllerh IraMA" (h ft MW ow
<br />lafe,a h rphaMi)rw 4,ha,d ppyy rho lectelYy) whoMtl
<br />a awq. file drpayds moo", If a Wore. d no IMh i
<br />is aY0 Isle In anoo wa /A11 erMl,Ynh (7 M M eaa '
<br />h 11t11Rh alien w/OM1eo b No
<br />(u M Q10 ed ReNiG+o PWbd. —h M ease
<br />of any note. awn. M weed t,Quwd M" ptlrloC rn111w • I.
<br />(A) M ew)sar W1011 OnainC ed 00 a 01M r111 11x1
<br />a e yea Yw ew rfMa a dw aeeeflenarr a M •t, tend <
<br />(B) M ore•ym period Mare wlrh rw eoifMiori Of IS i
<br />TW
<br />frn,d,�t tome Of I M p.`edNg ea+ad
<br />a nAtno pMwe I.
<br />Sect 6325: Release 01 Lien Or I
<br />Discharge Of Properly. i
<br />(a) Release Of Lien. — subject to such raw*!
<br />r
<br />tiona as ft Secri" mty prescribe, OR See teryr Yd Nara ,_
<br />a cer ftala d revue of any fin wpm wim MW a Wry,
<br />alteriv7l SLVBrlY tax
<br />not I" thin 30 days afar eta dey on 1
<br />Which - '
<br />(t? 7iamxRjSata /adaUnenlCraabk•TMSeaYryMda;
<br />that fha Fat`uy la the ambum amssed, together WM aQ kv t
<br />fetes; in t�ect iflerea, hes been firs)) safufrd Cr has bsrarrw ..
<br />40Y uranforosable: or
<br />(2) Bond Aoapfsddtwro a tumllthed to ter SeCirs" and l
<br />01 tie arnourd sun" together wipe all i;ItYK11 in (eePM I-
<br />111erod. w11hit iM ikM prescribed by law (krobdrg My =*I.
<br />skn M MM time), and dW is in accordance with such rgtirs• '
<br />mM1is retdlmg to terms, conitiom, and tom a fa bond std
<br />sureuos t)amen, all may be specified by Ruch nigulera}e.
<br />Sec. 6103. CoddentlaI4 and
<br />Disclosure of Retums and Retum
<br />Information.
<br />im Ctscibeure of COW Returs)e and
<br />Return Infern*lon For Tax L A&nM.l*a» f
<br />Von Purpom.— .
<br />(2) Disclosure of amount of oubtandrg flen.41 a notes d
<br />799 has been filed pursuant to sKfm 6323(g, the wait of
<br />rnoui smnding otl OUM secured by such ion may be disclosed
<br />to any peach eta ft /Nl1we ee0ehebfy w+;eerh evidm Yet •
<br />he has dda Into properly subject l a such lien or yaMhda 10'
<br />obak+ a W In such property.
<br />i 1
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