|
k
<br />ie
<br />Excerpts From Internal Revenue Code
<br />sec. 6321. Lien For Taxes
<br />B any pow u* to pay airy tax rey ects or ta':,ss to pay
<br />ft tamedRarumznd, ra a mum tnc::+'ig ary irt8rest, ad•
<br />d sow snouts, addtion to talc w A1.50"a'a pe:.a:t;. tow4r
<br />"M my Costs ow "W th9re10) Sul to a
<br />ten in tvar of ft Urjw %iw,,, an ail propertyy am rghts to
<br />property. wlletwar no or ppww, bowg,:3 to s d, pe:scn.
<br />Sec ZU2. Period Of Lien.
<br />'Jr*o an*sr dale is sm,,ca :y f tall ty !am. th9 lien Im-
<br />;.—Ad by smon 6321 shwa arse at tra sma the assess nsm
<br />is r we ub shad cwxiuo utr f the ter.,:,tr for ma (court ca
<br />&"Met' s:. i; gnertage :rstthstVCa-jara:•s:•tgoufof,Vr
<br />aabifity) %rlaiatt l a becorms unen!oroea:ra by reason of in, a
<br />Of 11Axr. ; .. .
<br />Sec. 6;i ::ilalidihf and Priority Against
<br />Certain Persons.
<br />(a) Purchasees, Holders Of Seeuri� in•
<br />Unsts, AWhanic's Lfenors, And �fudg•
<br />rrant Uan- CreditGrel. —Trio ren iMPMd by W. On
<br />6321 9,110 net be va:td as ai;051, any purchaser, h-�'der of o
<br />esa''ty va'nt rveiwtic's fera -, or )udgrsrt L!n credtar V1.1
<br />rgtiCS Nateof wtKh moats La ley'.remerts of S:ttW an (1)
<br />ha baerl NO by to SacIeWY.
<br />m Place For Filing Notice; Form.-
<br />(!) P'ti1:s For F:rg - The not ee re'_ Md to A;4 4IC: on
<br />(a) shol to NO -
<br />(A) t for state tans
<br />) Mal P*jAr y- t,1. °a an of roa: p•:pelty M CFO
<br />o r.os srth'n the SWO (or the ocun: /, or o'h:r g:rarr rer.'a1
<br />eW 4g r?. es d+sigrutad by 7'o Ions n! s:;h Seta, rn
<br />wfta+ 1iN! yropsrty s6W to me iian o v %ated, and
<br />(11 ta0bMw Pnpady - In the Casa C! 0!sonal prop
<br />uty, •twiner tangible or ifP.a(1 Nt. in ire V !o -MT .n ha
<br />State (or the tou:ry, or Other g isi rArs: s :, s: :r.: as
<br />dqs; N t"J me US tf =1 State. P wt!l '"9 "v'w'✓t+�'!
<br />a,ibiaa to nta pert is S.U. 1d; or
<br />(a) VA%b Cerc of Corm 'r Cq*A
<br />rA the U6W S'atai C s. dt D:rR `: ,r 0 i� ta, "..ittia t^ '2!` :'t'
<br />illy praparly ttJ*d 1a lion is s:'.,.3lee wtW.1i' 1w 1% SWA is
<br />relbyI Nd1010MA danao:l! ^o.:r!hnx'aeeTr, -eTerts
<br />d /'R'pstpraph (A), or
<br />(C) W71lRactrdar 01 g.ednli: Tt e>}rrn C! Cc, ^c
<br />loft orto0 the ReWrdert'•'1e „soft ►eDz:::t•,C
<br />: the prp;,eRf F'",! t to V4 Lin 's a' i'ad t . C CSY D'
<br />t kr”
<br />i
<br />Q
<br />ii
<br />r
<br />��....1. ri {,.1
<br />Grantor
<br />TAE `1F I z E_- I(A) S5.
<br />1 r1• TY -1F N "t_t_ )
<br />�u
<br />(2) S:a:s of Pity SutWt To Lien - For pffi)01 A d
<br />paragra;, "s (1) r4 (4). propectf s •3, t a d.erredto be s:luatM-
<br />(A) Real Propotty.- In tf?e rase 01;W propery, at tt
<br />p?ys21 Ixat trt a
<br />(H) Per�,a!?J Pr�Z3r`a -'n tra case W perstnal p*opxty,'
<br />vha rer ta',y:','e !n �`e, rs t:4 rat ?daMa o.M9 tax -
<br />pi %er a` th0 Une M tWim 0` 4ftf3,•`,IUL
<br />For pu paws of pas • ^S i� 181, &A ryBeda,•1C3 tf a COrpOgbM
<br />tr parrs w s ; J: 1u. +11-M to to ? t l Brae eta* tho p:f-
<br />clral, ex3^,u:c:o otrt-.s: of paleness b !cued, and the rest -
<br />C21:A Cf a tat0ret- Mao re3N°"'A is 1:'!ttplt the United
<br />S:L't,a ara. to cite... -M4 r:, to -.1119 Distict of Co:t.Ttz
<br />j.j Fr,- - T1;9 foml a, ^!a Ccn!ent of the mtza Warrad i0
<br />shay be prescribed by the Secretary. Such
<br />rC:.co s,a i to ,ra:d nit ithstand:ng amy other F7'rs'.Cn 3f iyrr
<br />reg. • r2 thn t :rrn or conns'. of a rotce Of Len.
<br />Note: See section 6323 {b for protection
<br />for certain interests even thouggh notice of
<br />lien imposed by section 6321 is filed with
<br />respect to:
<br />2 ".•a ?a: tar :F4
<br />3 °c•.. d ,-:_' }v •; .- •chaseC 4: razz,
<br />G ?c ".,;1:' =fk ^y C.•rlasm Ll ta'.:'• 53.9
<br />S. Pas 'a; tr . e t/ s.5 e- ed !o A!)
<br />t L pr :pC ^.y ten and se,, a am-r vre. ^• t c's
<br />1 c?rs..e�t a, popery s,t,ect to a f,c :rr. -, a
<br />�� ^r -a'a:n repyr8 a.d ::ryro'.CTart;
<br />8 t : .�7a 4irss
<br />9 f'r4h.',it1.l ^ »UI:V•C3 Ctr,J3CS
<br />1G Pass;3rh �1f4n1:
<br />Reflit::g Of Notice. — For w;-:se3 of V s
<br />Gentrrttf Rule.— ur:ass rri.:e of r9n i3 re "ed
<br />in 120 n3mer pyttzrtted :n :=5!411. (2) C' +rto tt:e fm ;.rei
<br />ref. :M pen :1. ll'r'1 ncL ;a c' t a;• C!ta;) t o trel:9d a3 (:rA on
<br />%a 6:e Cn ^v '1 i lt' 119 (ril
<br />ahtlt i,o e4ira '': r;: .!r 2* .ro period.
<br />s, 7o aC. •D: A1:,, spa, to a "W'.o cr.: f -
<br />A,
<br />fie pnor n'lte tt1 flea W" Led, and
<br />• ') in I,* rdsa Of felt pr0yeq. tr.© 1 ?0 !)
<br />Wa'c.:'9'Cc' Ced .n a" -!Cox to TO Utn- •.,•:rted ty
<br />!so ds,sr. nor3p•.-. tj.`t dz:e
<br />c! o'f ,.
<br />soma a� .jo4 im wrtad Cam/ rSrwxy) conorr*O
<br />a rttangr h Itrll�lsliAlrloe, a e Hoare d such 4n
<br />w also `dad in 4r sl+0aacwon Mb ria Stab
<br />h which riaih ttseldlaCAr N.•
<br />a) Rawlred PA illrt+y Pado)da -•rn ware
<br />of xey tntce of aen. to ton ,rsl;,w rewa p d" mom -
<br />(fd M.�Y orls�yefrpwitxi enrf ='uA 30 Jaya a'iar ttla
<br />of -3•,vAm atbr"dale'of"asselnil«d d to tax. and
<br />fa;• � tmwaf W.W. a Ift WM the 00 2" of 6
<br />yttara�at @� ctxa*�ltAa�Atarfnp rsquked rerriM peclod
<br />Sec. 632E Nfease Of Lien Or
<br />DistImarge Of Property.
<br />(a) Release Of Lfe,>r.- — &w a &zh roquw
<br />W4 as the Seaawy may p!ewc U. C» Sacrowyt Null Maw
<br />e cWcae of re,."m of arty twn hlpWad with resp/q b ally
<br />tatemu recentle tax not Wv than 30 days a%7 the days on
<br />watch
<br />(1) Uab:` tySaSSAadorunant 'raaab�s- Thosacre•.nrytinea
<br />that the cllb::ity to the anourt sussed tog4rher wih a:l irl-
<br />te•ast in respect MO. hasbaenfurq si`s"ed or has become
<br />IeGe: j cren'0rgeebie: Of
<br />(a) Borid Aaacsptad -Tfwa .et 14m4had to the Satretary end
<br />exeptod CgiSrfi a bond that to Con6ticead upon this, payn ril
<br />of the ell 3MI esaesfad. tcgww with W Interact In respod
<br />thereof, +tr!*iy 1Ye U ns prasaw by taw Qrlt: MV any etltan-
<br />s:on of such t:rr4l, and mat to in A=rdsna vrth SuCh rsrf.'ro-
<br />ments reatng to te.'ms, cadt:orl, and form of tM bond and
<br />s rates thown, as may tA13pow by such rwGdawm
<br />Sec. 61M. ConfidentialReturn
<br />and
<br />Disclosurgi,of Returns and
<br />Information.
<br />w Disclosufb CX Certain Returns and
<br />Return Infarmatice. For Tax Administra-
<br />floe Funwes.—
<br />! 2, G ,.�eare t1 elraurt C+ als�and:ng Ilan. -ll a ntltts G}
<br />y1 3s cean ' ed p,rsuart to s&tfin W23(111, the amours of
<br />= 'ecL %!aaCra ey s—,h i 7n trij 0 dWa%W
<br />t: ary parson Mia fan!Um t'a:blXWJ wraurl rAdattear Vd
<br />to tax a rgt in lie p'. Artf eLit'set to exA uen or 1r.,wes 13,
<br />ot:3i7 a- r`lyhl ii luth;T'Ary.
<br />3
<br />v
<br />v4\
<br />0
<br />1
<br />�
<br />Y
<br />Excerpts From Internal Revenue Code
<br />sec. 6321. Lien For Taxes
<br />B any pow u* to pay airy tax rey ects or ta':,ss to pay
<br />ft tamedRarumznd, ra a mum tnc::+'ig ary irt8rest, ad•
<br />d sow snouts, addtion to talc w A1.50"a'a pe:.a:t;. tow4r
<br />"M my Costs ow "W th9re10) Sul to a
<br />ten in tvar of ft Urjw %iw,,, an ail propertyy am rghts to
<br />property. wlletwar no or ppww, bowg,:3 to s d, pe:scn.
<br />Sec ZU2. Period Of Lien.
<br />'Jr*o an*sr dale is sm,,ca :y f tall ty !am. th9 lien Im-
<br />;.—Ad by smon 6321 shwa arse at tra sma the assess nsm
<br />is r we ub shad cwxiuo utr f the ter.,:,tr for ma (court ca
<br />&"Met' s:. i; gnertage :rstthstVCa-jara:•s:•tgoufof,Vr
<br />aabifity) %rlaiatt l a becorms unen!oroea:ra by reason of in, a
<br />Of 11Axr. ; .. .
<br />Sec. 6;i ::ilalidihf and Priority Against
<br />Certain Persons.
<br />(a) Purchasees, Holders Of Seeuri� in•
<br />Unsts, AWhanic's Lfenors, And �fudg•
<br />rrant Uan- CreditGrel. —Trio ren iMPMd by W. On
<br />6321 9,110 net be va:td as ai;051, any purchaser, h-�'der of o
<br />esa''ty va'nt rveiwtic's fera -, or )udgrsrt L!n credtar V1.1
<br />rgtiCS Nateof wtKh moats La ley'.remerts of S:ttW an (1)
<br />ha baerl NO by to SacIeWY.
<br />m Place For Filing Notice; Form.-
<br />(!) P'ti1:s For F:rg - The not ee re'_ Md to A;4 4IC: on
<br />(a) shol to NO -
<br />(A) t for state tans
<br />) Mal P*jAr y- t,1. °a an of roa: p•:pelty M CFO
<br />o r.os srth'n the SWO (or the ocun: /, or o'h:r g:rarr rer.'a1
<br />eW 4g r?. es d+sigrutad by 7'o Ions n! s:;h Seta, rn
<br />wfta+ 1iN! yropsrty s6W to me iian o v %ated, and
<br />(11 ta0bMw Pnpady - In the Casa C! 0!sonal prop
<br />uty, •twiner tangible or ifP.a(1 Nt. in ire V !o -MT .n ha
<br />State (or the tou:ry, or Other g isi rArs: s :, s: :r.: as
<br />dqs; N t"J me US tf =1 State. P wt!l '"9 "v'w'✓t+�'!
<br />a,ibiaa to nta pert is S.U. 1d; or
<br />(a) VA%b Cerc of Corm 'r Cq*A
<br />rA the U6W S'atai C s. dt D:rR `: ,r 0 i� ta, "..ittia t^ '2!` :'t'
<br />illy praparly ttJ*d 1a lion is s:'.,.3lee wtW.1i' 1w 1% SWA is
<br />relbyI Nd1010MA danao:l! ^o.:r!hnx'aeeTr, -eTerts
<br />d /'R'pstpraph (A), or
<br />(C) W71lRactrdar 01 g.ednli: Tt e>}rrn C! Cc, ^c
<br />loft orto0 the ReWrdert'•'1e „soft ►eDz:::t•,C
<br />: the prp;,eRf F'",! t to V4 Lin 's a' i'ad t . C CSY D'
<br />t kr”
<br />i
<br />Q
<br />ii
<br />r
<br />��....1. ri {,.1
<br />Grantor
<br />TAE `1F I z E_- I(A) S5.
<br />1 r1• TY -1F N "t_t_ )
<br />�u
<br />(2) S:a:s of Pity SutWt To Lien - For pffi)01 A d
<br />paragra;, "s (1) r4 (4). propectf s •3, t a d.erredto be s:luatM-
<br />(A) Real Propotty.- In tf?e rase 01;W propery, at tt
<br />p?ys21 Ixat trt a
<br />(H) Per�,a!?J Pr�Z3r`a -'n tra case W perstnal p*opxty,'
<br />vha rer ta',y:','e !n �`e, rs t:4 rat ?daMa o.M9 tax -
<br />pi %er a` th0 Une M tWim 0` 4ftf3,•`,IUL
<br />For pu paws of pas • ^S i� 181, &A ryBeda,•1C3 tf a COrpOgbM
<br />tr parrs w s ; J: 1u. +11-M to to ? t l Brae eta* tho p:f-
<br />clral, ex3^,u:c:o otrt-.s: of paleness b !cued, and the rest -
<br />C21:A Cf a tat0ret- Mao re3N°"'A is 1:'!ttplt the United
<br />S:L't,a ara. to cite... -M4 r:, to -.1119 Distict of Co:t.Ttz
<br />j.j Fr,- - T1;9 foml a, ^!a Ccn!ent of the mtza Warrad i0
<br />shay be prescribed by the Secretary. Such
<br />rC:.co s,a i to ,ra:d nit ithstand:ng amy other F7'rs'.Cn 3f iyrr
<br />reg. • r2 thn t :rrn or conns'. of a rotce Of Len.
<br />Note: See section 6323 {b for protection
<br />for certain interests even thouggh notice of
<br />lien imposed by section 6321 is filed with
<br />respect to:
<br />2 ".•a ?a: tar :F4
<br />3 °c•.. d ,-:_' }v •; .- •chaseC 4: razz,
<br />G ?c ".,;1:' =fk ^y C.•rlasm Ll ta'.:'• 53.9
<br />S. Pas 'a; tr . e t/ s.5 e- ed !o A!)
<br />t L pr :pC ^.y ten and se,, a am-r vre. ^• t c's
<br />1 c?rs..e�t a, popery s,t,ect to a f,c :rr. -, a
<br />�� ^r -a'a:n repyr8 a.d ::ryro'.CTart;
<br />8 t : .�7a 4irss
<br />9 f'r4h.',it1.l ^ »UI:V•C3 Ctr,J3CS
<br />1G Pass;3rh �1f4n1:
<br />Reflit::g Of Notice. — For w;-:se3 of V s
<br />Gentrrttf Rule.— ur:ass rri.:e of r9n i3 re "ed
<br />in 120 n3mer pyttzrtted :n :=5!411. (2) C' +rto tt:e fm ;.rei
<br />ref. :M pen :1. ll'r'1 ncL ;a c' t a;• C!ta;) t o trel:9d a3 (:rA on
<br />%a 6:e Cn ^v '1 i lt' 119 (ril
<br />ahtlt i,o e4ira '': r;: .!r 2* .ro period.
<br />s, 7o aC. •D: A1:,, spa, to a "W'.o cr.: f -
<br />A,
<br />fie pnor n'lte tt1 flea W" Led, and
<br />• ') in I,* rdsa Of felt pr0yeq. tr.© 1 ?0 !)
<br />Wa'c.:'9'Cc' Ced .n a" -!Cox to TO Utn- •.,•:rted ty
<br />!so ds,sr. nor3p•.-. tj.`t dz:e
<br />c! o'f ,.
<br />soma a� .jo4 im wrtad Cam/ rSrwxy) conorr*O
<br />a rttangr h Itrll�lsliAlrloe, a e Hoare d such 4n
<br />w also `dad in 4r sl+0aacwon Mb ria Stab
<br />h which riaih ttseldlaCAr N.•
<br />a) Rawlred PA illrt+y Pado)da -•rn ware
<br />of xey tntce of aen. to ton ,rsl;,w rewa p d" mom -
<br />(fd M.�Y orls�yefrpwitxi enrf ='uA 30 Jaya a'iar ttla
<br />of -3•,vAm atbr"dale'of"asselnil«d d to tax. and
<br />fa;• � tmwaf W.W. a Ift WM the 00 2" of 6
<br />yttara�at @� ctxa*�ltAa�Atarfnp rsquked rerriM peclod
<br />Sec. 632E Nfease Of Lien Or
<br />DistImarge Of Property.
<br />(a) Release Of Lfe,>r.- — &w a &zh roquw
<br />W4 as the Seaawy may p!ewc U. C» Sacrowyt Null Maw
<br />e cWcae of re,."m of arty twn hlpWad with resp/q b ally
<br />tatemu recentle tax not Wv than 30 days a%7 the days on
<br />watch
<br />(1) Uab:` tySaSSAadorunant 'raaab�s- Thosacre•.nrytinea
<br />that the cllb::ity to the anourt sussed tog4rher wih a:l irl-
<br />te•ast in respect MO. hasbaenfurq si`s"ed or has become
<br />IeGe: j cren'0rgeebie: Of
<br />(a) Borid Aaacsptad -Tfwa .et 14m4had to the Satretary end
<br />exeptod CgiSrfi a bond that to Con6ticead upon this, payn ril
<br />of the ell 3MI esaesfad. tcgww with W Interact In respod
<br />thereof, +tr!*iy 1Ye U ns prasaw by taw Qrlt: MV any etltan-
<br />s:on of such t:rr4l, and mat to in A=rdsna vrth SuCh rsrf.'ro-
<br />ments reatng to te.'ms, cadt:orl, and form of tM bond and
<br />s rates thown, as may tA13pow by such rwGdawm
<br />Sec. 61M. ConfidentialReturn
<br />and
<br />Disclosurgi,of Returns and
<br />Information.
<br />w Disclosufb CX Certain Returns and
<br />Return Infarmatice. For Tax Administra-
<br />floe Funwes.—
<br />! 2, G ,.�eare t1 elraurt C+ als�and:ng Ilan. -ll a ntltts G}
<br />y1 3s cean ' ed p,rsuart to s&tfin W23(111, the amours of
<br />= 'ecL %!aaCra ey s—,h i 7n trij 0 dWa%W
<br />t: ary parson Mia fan!Um t'a:blXWJ wraurl rAdattear Vd
<br />to tax a rgt in lie p'. Artf eLit'set to exA uen or 1r.,wes 13,
<br />ot:3i7 a- r`lyhl ii luth;T'Ary.
<br />
|