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<br />4 a ' R mm hi s(r l( Iit rrdTue Code
<br />than. P9csal.ktbtattt �• orf 'a: ,T�� � s f �s � a .
<br />@faf�:�Y'r�i{'gYJ. ) �J•. i(} 9tiCt7L7 :r17.'hdli'!�'- ft5rhter59tci�S
<br />Mon(mnotad of ' o b: rr os ¢&fasae3rri;renxlH,t aer
<br />any :sfi;+sta� a's+ue is ad0+tatt l.^�iC) sttT n a
<br />V i1n h tewour a ka e, vnitaasW, Wo a9 proytty and r(ghb td
<br />property. w1do red w panned, bebr4ry to such person
<br />f� Sec. 6322. Period Of Lien.
<br />0 (trews --soft, data tf Vea5cs'y fixed by law, d» fen e,•
<br />peed by satbn ON 00 &rise at the tine the - seamen
<br />Y mew and Iho Continue tint it liable for ou amount so
<br />eweeW (aa j.bpmusl aparnit the tv payyeer arsuv out of such
<br />(� lebaflyl Y aafilfed a beoarsee cstNora+ble by re&sdn of Lapse
<br />a rme.
<br />Sec, 6323. Validity and Priority Against
<br />Certain Persons.
<br />(u purehasa's, Holders Of Secur irr
<br />118 We ft{achanb's Limo -, And Judg-
<br />r merit LNn Creditom —rw uen imposad by seeuon
<br />LJ
<br />On! era !a M paw M al- - aay ojtchaar. odder at a
<br />seam) 0, msdlaMe'at land -.or(trd�aen Crq&..arunei
<br />snotty rtrad edsldt M40 the raquirernents of subsection M
<br />has been 1110 by the secretary.
<br />(� Ptace For Filing Notice; Form. —
<br />(f) Plana For Filing • The notice referred to in subseG:N
<br />(e)" to moo -
<br />W Ono state taws
<br />(q Rlai Propfi y • to the =a of real rroae'.yt In ire
<br />• , . - office wdffi Qt stab (31 the cautty.. rt ayhec I'vemAmrty
<br />sLwo tft), as desigrtavo by Y4+'3A5 of 96th,C=a6 in
<br />which ft popeltyy, ut.1m ro Its !sass b sla:ax -1 and
<br />Fly panne+-; rre*fty • r b eaa Ct cermrai -roe-
<br />arty, wtx9lar ttrg:b(e or az 2itie, !n ene elfiU wir.,n era
<br />state (cr t,e mrty, cr Other pevemmer "at sctY`rs.on,, as
<br />designated rY t'te taws cf stir, S-- %,r AV' 'IH r=Mt.y
<br />6j su pcit to the fien is srtualedt at
<br />(a) with Clerk Of Cis7cr Caurin to e'f•ce of ire (a•A
<br />of ft United states dLext ccr t for ira ;ud:aal disWa in at4
<br />ft property w•b]eet to Ban is situated, whenever the state to
<br />not by for de5outed one otfrce wn,ch meets the regwremw%
<br />of subparagraph (Al. or
<br />(C) wM Recorder Of Deeds Of The Dishhx Of Cdumbia-
<br />Intro O ke ante Recorder of Driedaof the Mery of Columbia.
<br />I the Property sugeet to etc lien I3 saved in the Ostrct of
<br />tgpaahbla
<br />r ..
<br />J
<br />I
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<br />P a
<br />0
<br />!K
<br />Everej as Cmt,""" 11I.P.- ..
<br />90--' � I r . 5 0
<br />v •J•'prr, net hF(: (�ti
<br />(2) S ^••s OP P Wty Srblect To Uon • FC prepYse rt
<br />parovW. sit) a"(41. WOM4 tthaF ba ace tai tv Irie) L - .
<br />(A) Ree! f'<OaO - 17 the• t rf tsld Ri<7ArK'Jf • 8"
<br />ptrysl�(IvxylDer -x
<br />?.spar-, iv .''fl EeQ!,at.=&21- .10tv0',
<br />wtx3r�1 a�PjSa rr ang3:eF V110 reSd -Q%ct the tax -
<br />For purpo -M of ra'W ph (2) (13). the realdeeua Of a oorpW-k
<br />apertrsen.'t W 41bodeemedroBetteptaoedwNrhthepM
<br />clpal ececu*o office of to hwhose A WANd, arb ft test-
<br />dorm of a taxpayer nhoae res&Inre Is wftrcul the Wed
<br />Ste & shag be defined W be in the MW 01 Catxnbta.
<br />(3) Form • The tern and content of the rotro- -caned to
<br />n 3Lbs don (a) than be iresereed by 011 sed"Y. &,Ch
<br />crate atal be vaha nolwratstancing err, other C.covtsw of law
<br />regarQng ter form or content of a not io Of kn.
<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 to:
<br />I secs ntw
<br />2. 6rc::r vetic'es
<br />3L perscra Lrcoer"i ;urcha&od a' retil
<br />6. Perscnai 6rWer'! purchased in C= sad
<br />5 Deryvtat Mears•_ ti, to --u SSary aan
<br />6 Rita; OrMAy tai- an4 SWkC assenment hers
<br />' Res:dentle property sublea to a necthanics
<br />uen for cenan rapairs am Improverren5
<br />S. Anomey a wens
<br />9 Ceram 1131,wcaco:nacts
<br />19 Pamocat lovr8
<br />!3) Refiling Of Notice. — FS ruvses of this
<br />sechon
<br />v. General Rule. — farina r ^.:m of fien is rafted
<br />in the -tarrer prexvlteo ,r ;a%ag W '2, ftrng iha t5gaired
<br />tefiling paned such rchce 31 fen &rat to veatee as Fled cn
<br />the date on which a is iW Fn a='Ozr:Ca wen sutseOeon (!11
<br />after tr.e expraticn Ct s,.ch rating WMEL
<br />,21 Place For Fling.— Arv:cect ;er mf.;eddcr-
<br />irg ire • i ;LCee •:5L•ry Cella iraa ce 9 °jC.9 Or
<br />A I-
<br />f , such notice 0:16n, to ri9A4 as ze Office, m nY'.10
<br />t!e r"r ro5ce Wien was tied. and '
<br />14 :r ire Casa of rea. ardcert; Ca 9act at !055rg is
<br />vww and reccrGed s ar. md'ir to 2,60rent mAubed by
<br />s_osecfo.i ;^ (a% and
<br />�3:.') a:; rasa Ir wF..M• n0 nays N mere prior to the dwe
<br />oI a rat rg of !'Ofce C} :(an timer s>.foa gtash A. the
<br />(!I
<br />10.1
<br />9.
<br />GeenMry rtteeireo errtus'r+,rvt+rt.Yfa+ atr•tpn rn�errfariy?Ia► �Iri � r n ,: } _'
<br />.. f3Tt�Od 17 togWR1YX'w't �L�Y134�i. b IhA se'�'f'attil 4 � j1� ' q ' � -.,.
<br />f1c;Y.lJge is f(t41t- INyef'Alr,jd:a:mlrcarL e-rf Ca-T �j)',h 'r• ,`I i,, li .. ?. iI'.. -.
<br />+seen ws [n =rl'ft ea7ialcsKam')t,n: �'»'ara !'''` `' ; i•: ,t,;: •`
<br />n w24tt Wo iwd MOM* i�o��rs�t(e�aaa.
<br />(3) Required Wociiii •M ftt- cm
<br />of any notice at ter tin tam+ "Qt*ed nfitlg period' means • '
<br />(/) yt arse yw period anti -g 30 deYS alter tft etmbake
<br />of a yen after ise Oat of the wasserwd of to fex end i
<br />(a) to ono-ivar Period ondirg rota the *010ort d a
<br />)•f� tM1r the c100e a tlsa precednp reQrfno rMyirtp perbd i
<br />for such nonce of fan.
<br />Sec. 6325. Release Of Lien Or.
<br />Discharge Of Property.
<br />'a) Relesse Of Lien. — sow to w row-* '
<br />W" u the Seaeury may preeutbe, the sormy.fief teeter
<br />a cenbficele of reteew of any ben hTOOM va nape- to any -
<br />W*rnd renttue tact ra .&tar vW 30 days after me day on
<br />Which
<br />(t) t.GtHSry Sads'ftto or 6'rwhkrceeiN • T*.a Secret-, find- ,
<br />CS ire tub by for free amount assessed together with N fro
<br />crest it respect thereof, has beers fury "wad Of fin Deem-- -
<br />lepa:ty unenfonrebie: or
<br />(2) fond AcceoteaTTere is fumstsed ro the Secretary end
<br />eeoap'ac % AiR w ixii,v U>« 41 vrrrY:M,ad igr,Yr w� {�•'•j,.w' -'.- — _ _ . _. ___ _ _ ,_ _ _
<br />of the amount assessed. !opad!ar r uh a3 IM-Tst in teep¢t
<br />"at. within the tine proRnbed by law (indudog WV 001 -
<br />ear of such time), and that s in accordance with M0 ragtilrs• '
<br />ment8 rotating to term& cortdidona and form at ft band and
<br />wmn a3 thereon, as may be specified by such m9ulatlase•
<br />Sec. 6103. Confidentiality and ;
<br />Disclosure of Returns and Return
<br />information.
<br />fir) Disclosure of Certain Ratums and ,
<br />Return Inforn ation For Tax Administra-
<br />.tlon Purpoaes.—
<br />2i owosuro ct amount Of outstanding ten.•, a -mice of
<br />:or rots teen 5red oursuart to section 63230, the amcurt 7.•
<br />to ctm and'tg ctrt,pellon secured tilt -this uen maybe disdo"a
<br />4v cry Damon rRfo futNdtee tt&afAr wndlen lvidfilCe tat
<br />ba rim a got in the property uiD(eL1 to suds fien or l(Unda ro
<br />obtain a rVd in such property.
<br />i
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