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<br />COWITY 7)7- HALL ) -Z
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<br />Excerpts From Internal l. visnue Code
<br />4- tf Property Sub!ect To tiery - q- fX*ft Of
<br />secretary MbehW-4,"M Wmr (et md"o PW
<br />q
<br />a (4). pra;eotystiall be deemedJz1a:'Y =ad -
<br />pr (j) =d
<br />scilibed In %Mawm Issued by II'm SeMary) =My ft
<br />Sec. 6321. Uvi For Taxes
<br />(A): AmA- Property . Init the use of real 0,-M at Its
<br />a change In the ffto0such ion
<br />phy.1:6 tocaM; a, , -
<br />is also filed In &=%WM weukz"M 0):Ct.ft Stale
<br />v any person kabb+z'Ay any tax neglects or refuses to pa}
<br />(B) Personal P"WITY _btne case of personal property,
<br />in whl;h W residence 17,10 J WW :
<br />thp sWe after demand, TO amount (ine!ud.nq any serest,
<br />vit.91her far.;Vio cr Wanr.'% at the 1QS!denOG of the tax-
<br />dbtd:2mOuK additim to trA Of assessabla pe ' na:ty, together
<br />payer at ft time the noLos 0! lion is ced.
<br />(3) ReqWrsd
<br />ski-aq Coss diet may accria in Baum Ill M-01 SW ta-3 a
<br />For pg;im Or paragrop (2) (B), !he rasZencs of a cellocratim
<br />of any 1,4fce *(WF to Win 11�.q (31FM W&rmiws; -
<br />Stn it favor of the unm States upon 89 property and V;Ihta 10
<br />orpvw.V ;.W todeemoditotia the piacoal vMch the pfn-
<br />(Al th9 Y27jq r rW _-1r!tiayss1TerftiB*j0m-.
<br />property, whoew rector garsortal, lisionging to ejoh pecor..
<br />dpitl e..-_-Wtsrd&1!k:e of ft&.-inem is located, and the nesi-
<br />Sec. 6322 Period Of Lion.
<br />im-idence is wlihout the United
<br />SWns�-� -ta gamed to buin the District of Columbia.
<br />UrZess another data is spovfeo fixei by law, :rz Lon im.
<br />Q, F--r - Th-_ ton and consent Of tha notoe referred to
<br />in z-.t - ,D shit to prescribed by !he Sucrotary. Such
<br />of Gen.
<br />Dosed by section 6321 snail arse od the time the asadssm:rit
<br />nom-iftiar4ing any other pro%%on ct law
<br />Sec. 6325. Release Of WT ('r
<br />hall ccr!inve U.,11
<br />Is rude and I t* I fiDwiy for the IT—r" &Q
<br />.91
<br />rV xrm or vortlen, of a rcue of ten.
<br />jari!Z _V
<br />Discharge..Of Flitp4q.
<br />Note: See section 6323(b) for
<br />(a) Release Of Uen. S,L 10 So-h rogu,.a_
<br />of time.
<br />protection,
<br />for certain interests even though notice of
<br />, ..,act
<br />t;0-13 as the Secretary may prissaft, tte secretary Ad ism
<br />6323. Validity and Priority Against
<br />lien im7csed by section 6321 is filed with
<br />a cenifoate of reease of any im imposed wither to my
<br />internal tax later than 30 days t!4 4ay
<br />Certain Persons.
<br />revenue not after on
<br />which -
<br />AA Purchaser's Holders Of Security 1w
<br />-sawtos
<br />(1) UaV SarWed or Unenforceable - The Sezzrel�ly fimb
<br />-.1-Y
<br />'h
<br />LlenorS, And
<br />2. Motv vohlc'aa
<br />that the for the amount assessed, together Y;.1 9 in-
<br />terests, Mahanlc's JUdg-
<br />terests,
<br />ment Lien Creditors. —The ii";nosm
<br />3. Personal pf=rt , pvOasod at fo•z.,
<br />4. Persona! PrepUrty VVChaSeC In Ca--ja! Sa a
<br />forest in respect. thereof, has been f0i satisfied or has become
<br />JigaRy untnfarceab'o; or
<br />63211 shall not be va!;d as a73rist any pvchascr, I,C4,Y of a
<br />5. Persona' propctj su9l2cic9 !o asssessow i:on
<br />(2) Bond Accepted There isfum,shed to MSeorelaiy and
<br />0. Peal p,,perty tax and cp-cc-al assessmort ons
<br />a^cepled by h!m a bond that Is cond.lioned u;on the payment
<br />nowo thereof which meats the raju(oi7Y;,r*,3 of sttseelon (1)
<br />7. Rcs;dcrit-al property sus act to a meorian:c's
<br />of the amount assessed. together Wah all interest In respect
<br />has been f,,'sd by to Secraary.
<br />Lea for oerlan ropa ra and improvements
<br />thereof, within the tints proscribed by law (Tictuding any Won-
<br />6 Anorrey's Ions
<br />Von of such tme), and that is In acccrilarice with
<br />M Fine@ For Filing Notice; Form.—
<br />9. Cerra n 015"(Pir-10 cv'ra.'s
<br />monts relating to terms, conditions a-,16 !Orm, of ft 4=- and
<br />10. Passbook loans
<br />sureties thereon, as may be 1=� V:Tp..
<br />(1) Place Far Fang - The nonce roleacd!o in sitsev;v
<br />(a) shall to filed -
<br />(e) Re icing Of Notice. —For p1irposes of this
<br />6103. 06nfidentiWity and
<br />(A) Under IState Wo
<br />0) Fleal Property • in the use of real ;rc;iorty, in ore
<br />section -
<br />Discirwre of Returns and Return
<br />Oka within the State, (or the county. or oner govemrexal
<br />11) benerall Rule. —U:%zss rv. co of 1;on i, rol,:ed
<br />Information.
<br />SWhirlsion), as designated try One laws ct suh Sla!a, in
<br />which ft property subject to the hen is situal.ed, and
<br />in IN manner p!CscrIbcd in p3,ag•a;h i2l, d-j•.lg the required
<br />re!. ,rig penod, s-.M n:1,ce d sha';'ba ";ea-id as vad on
<br />Disclosure of Certain Returns and
<br />(n,' i P6rilocal Property - In the case of personal prop-
<br />the da -1 %%hch it i; I. cd in Zccownze vid'. sutsecton (f))
<br />Return Information For Tax Admintstra-
<br />ft, wMbef twr,,b!o or IntWoo, In one offiwMiVin tee
<br />a':o: of such re! nq per-od.
<br />tlon Purposes. —
<br />stater (Or P. Ocurty, Or ONTO (pl6murvin.tal tute,45.01). 31
<br />dgWgcgtEd by the laws 0 such Stx1.4.-;n Oi:ch the pcp c rlij
<br />T Mace For Filing.—A nofto of no- tWol cu,
<br />Mz*1 to m Eon 13 maw, of
<br />:-.o teqj;rod ro';`nq po•;od 00 to ofoewo c,':y -
<br />(2) Disclosure of voura of c.;Vand.rig ten. -it aw.te of
<br />(0) With Clark Of District Court-in the office of M, t-A�
<br />(A) if-
<br />I-on has been Nod ptirsuent to 6323(f), the amount of
<br />of V* WAd $Wes 033rd court for the lt.6cial d.vit.*0 Y Y..tt., -
<br />1`9 OUIS!and!ng ob'.9i5on secured tsar F",. !;en may be disclosed
<br />0* VWdy "W to ten is situated, Oenever the Sie.c , �zs!
<br />Era P!:c! ri,=a of [vt VA". ri.!10, and
<br />,3 arry person Yft furnishes ==;."ry Mitten ovIldencis that
<br />rill Dif AW Winiated ON office VXch Mae's the
<br />k 73 rase ,! rct c'
<br />he has a Kgh!;i ir- po;vtj su.1ioct to e,,n:,oi ,.rwords to
<br />o'sUlOmmll (A), or
<br />entTed or.d rorcrded in cn index to the Ei*,4j1 •qu.red by
<br />obtain a right In rv.t popery.
<br />(C) With recorder Of Deeds Of Tt e• ::stf;cl Of CO:'JMI:3•
<br />subsWorl (1) (4). and
<br />ir W offin of ft Row-der of Deeds V 9,a 31
<br />(B) in any case in vh•ch. 90 days a? mofa pe.or to !i:9 da:9
<br />0 ft propertil sub;ect to the Len is s&xed in IN D:s'ric! of
<br />CAN".
<br />of a reli,;ng of notice 0! ::on order sutp:Ya;fz,;h (A)• !�-o
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