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<br />Exmpb From internal ROM M Code
<br />Sec. 6321. Lien For Taxes
<br />f any porso t We to pry airy tax nspocts of return to pry
<br />ft mm Mw Armand, ft amcunt (rtcfrdrg any r wes6 ad•
<br />dlftf w OMM add5on 10 W% or ashes" ponaly, taWW
<br />OMf wY ON far tray OMM In addlon thereto) aha0 bill a
<br />kn in flrva of to L%*d Stew upon of WOP" Ord [lob to
<br />M". meow red of passel, belloovi ,7 to auth person.
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<br />Sec. 6322. Period Of Lien.
<br />O tx0w railer clffa Y spaancaey had by few, fe Litt hn-
<br />Mod W alsofan (321 ache Who at me me"assessment
<br />Is mods afb OW cW&W uhbT fte MbOrty for the 0=0 60
<br />aolsaooad (aajrudpnarf ageir?etfe tnq�ayertuttr+g outdwct
<br />�� al � Y,oteirSa DlstarNa w+sMaaaDb Dy sawn of taps&
<br />sec. 6323:. Validity and Priority Against
<br />® Certain Persons.
<br />(a) Purchmms, Holders Of Security h-
<br />Wwts, 10111" a Lenora, And dudg-
<br />a nMA Lien Qedltors. —Tsm r:an &^;stet t% seCdon
<br />o321 shat not 08 w a sgcrw vary• Mrnase ; ICLeer M a
<br />tC1Cxytn111aatn rir10.'=l=)%R hd,tern Mrr:Sara:417
<br />trolls two wq w trolly the roqusements of sucseCUx
<br />Dee been RM h_} e-S S50t3fy
<br />M Piave fir Filing Notice; Form.—
<br />(11 Paoa For FAV • The noboa referred to In subsection
<br />(a)"be tied �ia
<br />tot G`.hder fe taws
<br />(t, Rffl Fr-Imy • In rte case H real property, in one
<br />aft wok-, f¢ dole la tM oocahry, a other gavemmamal
<br />sub& C w 5esgtoKad by the laws of su:h State, in
<br />rArdt fe ts�rr9 aWAM to Me :wee is situated: and
<br />(ui Fewai Friopergr - ,m aia wio e: „w.5u:ar pmp-
<br />arty, "that *ibis or intangtt:he. in one Vice otilh n tra
<br />Stns (o: tv ¢arty, or other govommento suawtiivcry, as
<br />designa92 try, tro lam of such State. in wm ch the pry !t
<br />subjec - err- rim is situated: or
<br />(B) MaD. Crate Of DIM Courtin the office of utib c1--N
<br />d a,. Unitab SWas district ooun for the Judicial disW In vAM
<br />ft Poperyt0.*d to fen Is situated, wtwww the Sate has
<br />�3► nee by Ian Inignated she office, wtuch meals ire requirements
<br />of stt%valow (A), or
<br />(Zi IV& Pa¢order Of Deeds 01 The District Of Caumbla-
<br />6n N c1.5eed &m Recorder of Deeds of the Dirfet of COIUmD,4
<br />a Se p =e 1' s:ti- to Ire ten is situated in the D" of
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<br />J2) SU. Of Pmmq Suro l To Uon - For PAWN G
<br />paragraphs (1) and (a), p+cperq' Outs be doomed to to cTUated-
<br />(A) Rear pwory - h " Case of raw vowly, r fly
<br />phys)bat I
<br />(B) Ponm
<br />- In the CM 01 Per" Popery.
<br />Moamar re ,3U or mW4�.M, u dM wAr4o of tle tax-
<br />pqw at fe tyre fie notice of Glsn is 641
<br />For purposn of porepnph (2) (B\ the residence of a corpolOW
<br />or partnership Shan be doomed to be the p'xls u Mtudr thO pro.
<br />Opal exwiwa office of de business is be" ON to rosy
<br />dente of a taxpa)ar wlase resdenoo is wrmoul fe Unasid
<br />State &w3 be doomed to be in ft Oism of C(h%a a
<br />(3) Form - The form and c".nt of the nose, referred to
<br />In subsection (a) &hall to pros:rbad by the Soretsry. Sudh
<br />ne-to shall be ved noW.tbsz,:rf any otw provisbn of Lew
<br />r&gar" me form «coriA Tarimb" Of 5w
<br />Note: See s.,=n 6323(b) for protection
<br />for oert�n int ,Ws even thhough notice of
<br />lien imposed by se% rT 6321 is filed with
<br />respect to:
<br />1. Seeurites
<br />2. Motor veh•Ces
<br />3. Personal pmpamy pu �"asad at retar
<br />a. Personal property pu:,tased in casual sa :a
<br />5. Personal p-epe y sLx_-W. to possessory Gen
<br />8. Real properly tax are seal assessment revs
<br />7. Res:daftMl preperty sj^-: to a mechan:e's
<br />son for oartain re^ „sir, w. •zprovements
<br />6. Aromsy'e I tans
<br />9. Cera'n hsura n r-r :=
<br />10 Pass:c.k l:ans
<br />(g) Wiling Of Notice. — For purposes of m:s
<br />sedxrr .
<br />(t) General Rule.— :J:+iss wke of lien is refiles
<br />in the name: praserb O err ;,a -3TWi (2) during the required
<br />re*Srg pe ud such nc5w of rC - shag to heated as `:ed on
<br />me case Cn W`fiM it is fired :gin 20cordame wrh eucsat -an 0)
<br />a "er It la ex,iMOA Of SUCK refirrg ,;eW.
<br />(2) Place For Filing. —A nosco of ten refined duo.
<br />rty the requfod refihng per-ad set to eeemis cr*j .
<br />(A) d•
<br />(i) such n0:.^B Q: rA ; r9 re5:ed in V.e otf ce m wtuch
<br />me prior nasee of Len vrm -f.W. and
<br />(6) In the case of w properly, the fad of refimg is
<br />omared and recomled c w index to the extent required by
<br />subsection (11 (4). a::
<br />(B) N any cue m 3� Caye or rare prior to ft dale
<br />of a mr,ry 0 !c to a: liar. shier subparagraph (A), fe
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<br />Baalstry nondind 6 lIw, trhfort1101" An find RW Mr P* j1
<br />alo w in "Moe wow by go swoo) rawertiv
<br />adwpIn feUnly"Mol ancts.faranGautltfm),
<br />Y aw food Y aaadann wo ""MM lit Y ft sw f
<br />h Oa auth IaaklerKl b Ibolbd.
<br />i
<br />(3) RegWmd RMV-ft Pwk d.— in "ono',
<br />of any rrofro G iaM1 1N ratio tiagtrred talwg petiod'rtroam • ;
<br />(A) fhe or"or pried «d'+rp 30 deyo aw fe athptrafen
<br />of 0 yam afar ft dtla G 1e aooamfarf d ft tat and .
<br />(e) tie ah*y w Vrlod wdm with ft srjrlrM)on d d
<br />yawn aMr t e Goals m fM pnooArg WA toeing ponied (
<br />fur such wt" of lion.
<br />Sec. 6325. Release 0`1 Lien Or i
<br />Discharge Oft PdOperty. ,
<br />(41 Release Ot Wien — suwlo such ear* f
<br />Un as ft socrehry,ra),p m.e thisacxary oboe WA,
<br />a cwUW.e of reewa of fatly tan itsl:C!W MM IOapoct to any .
<br />wramal raimm tax not tatty trcfo 3C days attar ft day an!
<br />Mfr h - -
<br />t'.? Uab. �Aysatislw« th +antorwaDto- :.lesacrotaryfirda. ..
<br />that the Ub toy for the amours astlsssed, tcges'W WM d af• ,
<br />temst M respect V~. has been fluty &,fished L: hu b000me .
<br />legafy unenfatsade: or
<br />(21 Bond A000pted•T!we U tumtshw to fie Saoetry ere ..
<br />aui,nad v`j ,uuawi.iuwvw..w . wu uj,u:•v'a yin '-_ —_ _._._ —.._. - -_
<br />of Ma W&A assaised. tl1 w Mirk le ima las. h mew ; - --
<br />fha:eof, MifrMr 1N 5ro presedOw by tow Ancluding cry Mot
<br />s»r M such 11"), end Mid is in accordan:a vv'a* etch spot*
<br />merits reliftg to toms, wndl ons, Ord form df Lind bond and
<br />smIMAs Manson. as may be specified by such regutefore.
<br />Sec. 6103. Confidentiality and
<br />Disclosure of Returns and Return
<br />Inft mation.
<br />(k) Disclosure of Certain Retums and
<br />Return Irfrstwiation For Tax AdrrdnlW*
<br />Von Purposes. -
<br />12) Disclosure of amount of oonstand rig lien. -!f a ratios of
<br />rem has been filed pursuant to sector 6323(6).",mourn of
<br />the ousarxl:ry ob4abon sawed by such Ban maybe be d' - -
<br />to any Version who tumWoos sabsfaotay w My evidence that
<br />he has a right in ft property PAW b "Jon «trends a
<br />OVAIn a fight In such properly.
<br />ID Y1
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<br />i
<br />Baalstry nondind 6 lIw, trhfort1101" An find RW Mr P* j1
<br />alo w in "Moe wow by go swoo) rawertiv
<br />adwpIn feUnly"Mol ancts.faranGautltfm),
<br />Y aw food Y aaadann wo ""MM lit Y ft sw f
<br />h Oa auth IaaklerKl b Ibolbd.
<br />i
<br />(3) RegWmd RMV-ft Pwk d.— in "ono',
<br />of any rrofro G iaM1 1N ratio tiagtrred talwg petiod'rtroam • ;
<br />(A) fhe or"or pried «d'+rp 30 deyo aw fe athptrafen
<br />of 0 yam afar ft dtla G 1e aooamfarf d ft tat and .
<br />(e) tie ah*y w Vrlod wdm with ft srjrlrM)on d d
<br />yawn aMr t e Goals m fM pnooArg WA toeing ponied (
<br />fur such wt" of lion.
<br />Sec. 6325. Release 0`1 Lien Or i
<br />Discharge Oft PdOperty. ,
<br />(41 Release Ot Wien — suwlo such ear* f
<br />Un as ft socrehry,ra),p m.e thisacxary oboe WA,
<br />a cwUW.e of reewa of fatly tan itsl:C!W MM IOapoct to any .
<br />wramal raimm tax not tatty trcfo 3C days attar ft day an!
<br />Mfr h - -
<br />t'.? Uab. �Aysatislw« th +antorwaDto- :.lesacrotaryfirda. ..
<br />that the Ub toy for the amours astlsssed, tcges'W WM d af• ,
<br />temst M respect V~. has been fluty &,fished L: hu b000me .
<br />legafy unenfatsade: or
<br />(21 Bond A000pted•T!we U tumtshw to fie Saoetry ere ..
<br />aui,nad v`j ,uuawi.iuwvw..w . wu uj,u:•v'a yin '-_ —_ _._._ —.._. - -_
<br />of Ma W&A assaised. tl1 w Mirk le ima las. h mew ; - --
<br />fha:eof, MifrMr 1N 5ro presedOw by tow Ancluding cry Mot
<br />s»r M such 11"), end Mid is in accordan:a vv'a* etch spot*
<br />merits reliftg to toms, wndl ons, Ord form df Lind bond and
<br />smIMAs Manson. as may be specified by such regutefore.
<br />Sec. 6103. Confidentiality and
<br />Disclosure of Returns and Return
<br />Inft mation.
<br />(k) Disclosure of Certain Retums and
<br />Return Irfrstwiation For Tax AdrrdnlW*
<br />Von Purposes. -
<br />12) Disclosure of amount of oonstand rig lien. -!f a ratios of
<br />rem has been filed pursuant to sector 6323(6).",mourn of
<br />the ousarxl:ry ob4abon sawed by such Ban maybe be d' - -
<br />to any Version who tumWoos sabsfaotay w My evidence that
<br />he has a right in ft property PAW b "Jon «trends a
<br />OVAIn a fight In such properly.
<br />
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