|
` I V
<br />7
<br />Mp
<br />.,F,. r 41;4 a Ii. :.l f "� ',I i :f.' a e) ; :f�`il�tT.tii,; iF•>+IL' .,.r
<br />r '
<br />1,
<br />r n a `ExcierpW Front Mull Revenue Code
<br />sec. 6321. Llen For Takes
<br />It xv paw wWa to M any to f0swa a ralaea to pav
<br />itfa Wo Wier dsmard• the anhoufa (MUCIng -cry albreet ad-
<br />c5and amor+K adaefan to tax or amiii"bl- pethalr. 0go-
<br />w110: ety OM to fMy a0Lm In addition vwnlo) "I be e
<br />( tom th If" - "tinned SIaM frpor+ W property rd b2ft O
<br />p7oMV, wfwYtw reW or pe =%L bator+.%Ip to such peracvL
<br />Sec, 6322. Period Of Lien.
<br />V" WWW dan [. WW%M'y fixed by law. eta Gan bn•
<br />posed by ftcfibn 63 21 shay etas et ft hme 00 asMVIOM
<br />IS thrice ad"OWWA tnti Ehe Cab y for "amount $o
<br />awe "M (or arudgrrwru sob=C•l=aya arsiy q.1 cl such
<br />0 �)[ s sib" of beoon •,eauttenbNea�ebyrealonof[ap:e
<br />V ec. 6323, Widity and Priority Against
<br />Certain Persons.
<br />(u Pureftnes, Holders Of Security In-
<br />terest, liteftnic's Lienors, And Judg-
<br />molt Lien Creditors: The ton emposad by sedon
<br />f
<br />h =I #m not to vjM al f'sansl any ptsehaser. 1104-210 a
<br />- -_ - -- eRUiryinwtaL : a.C;r•••or:••• •!=*—_ •`��
<br />noGde ft wlhM ri".1 to rer OEnTn'3 dt S=ef On (9
<br />has been fined by Ero Seaeay.
<br />m Place For Filing Notice; Form. —
<br />(1) P[aoe For Pdthg • The Woe rete-ed to in subsetaon
<br />(a) aw be fled,
<br />{ (A) Under S•ws I.aha
<br />() Rea ?rates - m tiro ease of rear p openy, O ra
<br />t a -Ate Wimat dta SWA (Of the warty. Cr Owl gcvemr^enla:
<br />autdN[ala+). es t asirtaed ty "Ya :M Of such save. in
<br />tfte property subietd to the Len u sta,aied: alto
<br />r.
<br />no p"Onal pmpeny - in tre'raa of personal =o-
<br />Whether fanghDb or Nta !e� in one ot5w A* n me
<br />Stan (of the coumy. or odter gove nmenat subdivs:cn), as
<br />designated by the laws of such State. in such the property
<br />suW to the lien to artuated: Of
<br />(B) With C:erk Of Derd Ccurtett the of to of Cie (110 11
<br />a Eta UrtiYd States CrZU4 court ''a ro t•.CGat Uv'ct in Wt.;
<br />` fits prop" -Eject to Gen IS ata:at!&. snen-ver me state has
<br />,r:i by W oKoe vial) cxea me requirements
<br />of a ftaraprapf+ (A), or
<br />inEwo%6ott%rreW'a ofDWaAoffthe��o lCAaa a
<br />i; H En p'oprty e4rs.2 to Via W is e -ua:ed n ,ha civoC : of
<br />r1 ..
<br />z
<br />9
<br />(D
<br />�e
<br />a
<br />I
<br />9 R
<br />Lowed as VOL- ►Irindtal N®.
<br />a• .
<br />21
<br />t
<br />36
<br />I
<br />Pr(%, ; ()i I.•I•r",I)S i7
<br />(2) Sltus of pro" AA(r'1 To lien - For purpose& a
<br />((A) Red)Ptp " So wo of Malllprw",rat la
<br />pt j*m locat io.Y or
<br />(a) Permnal Property - In U* file 01 paaonM Vopwly,
<br />wbour WgW.o of IntaiV4184it III* teeiderta Of ft tax•
<br />pale at the limo EM rWaaa 01 ,= b fAl
<br />Fa pdrpaafieOf paregreah (2) (B). mo rwdenu of a corporation
<br />apanrwrsl:a C.1
<br />o I adaemW to bem-MAN at vNYGtthe p et
<br />ClW "'WA, o'ha a eM btrsithess o ioce" and ft rat•
<br />deoa of a ta)Tejvr xtx.ee rosiicnoe is wtfhout the Unhd
<br />States shat[ to dWW to be In Moor, Qiltnct of Co(t,,nbta
<br />(3) Fen • The form aro wma 11.0 the notice refined to
<br />in substaon (a) shad to PM3 )Der rr+ the Seaetsry. Suer
<br />net 0a'I to va,-,d Wmlths'.a'kf� air cxer WMISM of 137N mp,eng ." farm Of MntWI of a t 0.1.4 at rya
<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 />t 5ecu-.*as
<br />2 t1ato v.hVcs
<br />3 ??:Bena pop-Ty;, rc haSed at rea I
<br />Perszna prooeny pc:Ct a3ed lit ra3aat sere
<br />S. Persa.af ,:apes; s.aee+ed to possessory Ian
<br />Fes."enrat Go'va.'.v Sul;=I Z a ^`e•t:3 ^.:9
<br />i en far ceman re. "ars and : ^T0�2'nen'S
<br />B Ajo:rey's l.e.,s
<br />9 Celtvn mscrarco cot*.*Zs
<br />70. PassbWk Wns
<br />[,)
<br />Refilling Of Notice. — For pu;pase3 at t a
<br />seenn -
<br />(1) General Rule: un:ess notice of [ea s �e M
<br />in the -,nwv rmsdnaed in aaagrap[r t2! &fM tte IZOM:CJ
<br />re`t'ng petty, such ro"Ca of ten S.ha9 be vea'ed as tree Or
<br />mA rtxa M %tin a .e E,Aa I:n xzordanta x.ih eubsee or 4l)
<br />-,ter me exGraSon of such reh::ng Fend.
<br />(2) Place For Filing: A rc *," of ten re'red &7' rg
<br />,me raC..:cd :0 rig pe:ad sna.• to 0 --ca_ c ^-y .
<br />(A)
<br />I t l;xm nC::e 0' I,en r9 w'.led •^ Ins 0 °•C0 'n xttich
<br />the prior notx a ben xis t('ed. a:+d
<br />(.:) in me case of real pro; cny, i"9 'act of f$fXrg b
<br />entaced and reocrdW In as o•-lex to me wart required by
<br />s6esWjon (fl (6), a'b
<br />(S) in any ease in whce_ 24 ce)% or linen prior fo 1,118 00
<br />of a re`s.ng of rotce d I' r, a ^er S ass e,taan (A). tte
<br />i
<br />i
<br />'• i
<br />sedmv wood trrmatr k*mtwtre WIAt rrxafreett
<br />a-bW in regutat" [ssriet tv Iba swilivyl Q ;:
<br />a sbar+ga In thr taapryartr. ra(9df_=7C! Y a oCigect�tsalt rwn ; ,'�'.; ; ; •
<br />is acre Clio h atcordarhso YAP ecbaacW fA Wr ft slim
<br />h endt sire+ ralidar+ss Is tootled.
<br />(3) R«Wlred Refitanq Period. —h Yfa am:
<br />s any noEoe a flan E+a thnm'tmvired fefiliri0 c«b? mww • ;
<br />(A) tfrOWVW paratf `i2riQ30OeyaaNartnaarpiraYa+•
<br />of 6 VMS ahh Ero daMtjl use w-se limo of ft U q EE k
<br />(e) tfha orta-yse parizk :ctdrf0
<br />for rssuch �tuoioa at Cen tl+a pfeutSr+g replyrad rtafiirg padod
<br />Sec. 6325. Release Of Lien Or
<br />Drscharge, Of Property.
<br />(a) Release of Clie+m. sueiea to a,dh mW&
<br />bon, as 7+0 Settstay tnry ;z W", 4ta Soo" SW finis
<br />e cerh(uxtu of rebus of cry Gen krQO W with rasped to any
<br />rnerntt. te,rrna tax rot liter man 30 days ate EN day on ,
<br />fifth
<br />:.T1, 'aa3A Sas°d p Unnoroeae • The Secretary fad
<br />teat
<br />tie s3 'ej ra amur p assessed, tope &r with all n• .
<br />rarest n rasta:. atvf 'ras assn 1.'ty uu tkd or has become
<br />tega:.y srNnwit ab e x
<br />(2) Sena A m!eC•Tiere m furnISW to the Sepetaryy and .
<br />accfpWb.Gy, h.n a band mat is wncft wd Upon rte Ptlynwe
<br />et fie a:xntla a>sesaeo. t qeM wee 67 hniv, i..o,ywx
<br />hereof, wen-ev the we ptesrnaed by taw (odudng any etdatl-
<br />Son at sueh time). and tat is in a=,ft ce wiflt such reW w
<br />rx:tm relating to terne• tbnd•5ons, and farm of the bond -fd
<br />s Taw trereon. as may to speuf'•ed by such MQUIS M
<br />Sec. 6103. Confidentiality and
<br />Disclosure of Returns and Retum .
<br />Information.
<br />r€ eaciosure of Certain Returns and : n
<br />Return Information For Tax Administre-
<br />tion Purposes. —
<br />(2; - ,sciosure of amourti of outstanding Len-if a thntim of
<br />yen has been fired pusuant to se•^ton 6323,11). the -••Haunt of
<br />tfhe outi'tendxq ob,:saaon sedmd by such lien may u &SUOM
<br />to any person who ttMWISS SddAWV wrM avldann 11M
<br />he has a qM In tfte ptopldy atE)ect to such Gee or I 1 tda W
<br />dMin a NM in Stroh pro".
<br />fir•_
<br />21
<br />t
<br />36
<br />I
<br />Pr(%, ; ()i I.•I•r",I)S i7
<br />(2) Sltus of pro" AA(r'1 To lien - For purpose& a
<br />((A) Red)Ptp " So wo of Malllprw",rat la
<br />pt j*m locat io.Y or
<br />(a) Permnal Property - In U* file 01 paaonM Vopwly,
<br />wbour WgW.o of IntaiV4184it III* teeiderta Of ft tax•
<br />pale at the limo EM rWaaa 01 ,= b fAl
<br />Fa pdrpaafieOf paregreah (2) (B). mo rwdenu of a corporation
<br />apanrwrsl:a C.1
<br />o I adaemW to bem-MAN at vNYGtthe p et
<br />ClW "'WA, o'ha a eM btrsithess o ioce" and ft rat•
<br />deoa of a ta)Tejvr xtx.ee rosiicnoe is wtfhout the Unhd
<br />States shat[ to dWW to be In Moor, Qiltnct of Co(t,,nbta
<br />(3) Fen • The form aro wma 11.0 the notice refined to
<br />in substaon (a) shad to PM3 )Der rr+ the Seaetsry. Suer
<br />net 0a'I to va,-,d Wmlths'.a'kf� air cxer WMISM of 137N mp,eng ." farm Of MntWI of a t 0.1.4 at rya
<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 />t 5ecu-.*as
<br />2 t1ato v.hVcs
<br />3 ??:Bena pop-Ty;, rc haSed at rea I
<br />Perszna prooeny pc:Ct a3ed lit ra3aat sere
<br />S. Persa.af ,:apes; s.aee+ed to possessory Ian
<br />Fes."enrat Go'va.'.v Sul;=I Z a ^`e•t:3 ^.:9
<br />i en far ceman re. "ars and : ^T0�2'nen'S
<br />B Ajo:rey's l.e.,s
<br />9 Celtvn mscrarco cot*.*Zs
<br />70. PassbWk Wns
<br />[,)
<br />Refilling Of Notice. — For pu;pase3 at t a
<br />seenn -
<br />(1) General Rule: un:ess notice of [ea s �e M
<br />in the -,nwv rmsdnaed in aaagrap[r t2! &fM tte IZOM:CJ
<br />re`t'ng petty, such ro"Ca of ten S.ha9 be vea'ed as tree Or
<br />mA rtxa M %tin a .e E,Aa I:n xzordanta x.ih eubsee or 4l)
<br />-,ter me exGraSon of such reh::ng Fend.
<br />(2) Place For Filing: A rc *," of ten re'red &7' rg
<br />,me raC..:cd :0 rig pe:ad sna.• to 0 --ca_ c ^-y .
<br />(A)
<br />I t l;xm nC::e 0' I,en r9 w'.led •^ Ins 0 °•C0 'n xttich
<br />the prior notx a ben xis t('ed. a:+d
<br />(.:) in me case of real pro; cny, i"9 'act of f$fXrg b
<br />entaced and reocrdW In as o•-lex to me wart required by
<br />s6esWjon (fl (6), a'b
<br />(S) in any ease in whce_ 24 ce)% or linen prior fo 1,118 00
<br />of a re`s.ng of rotce d I' r, a ^er S ass e,taan (A). tte
<br />i
<br />i
<br />'• i
<br />sedmv wood trrmatr k*mtwtre WIAt rrxafreett
<br />a-bW in regutat" [ssriet tv Iba swilivyl Q ;:
<br />a sbar+ga In thr taapryartr. ra(9df_=7C! Y a oCigect�tsalt rwn ; ,'�'.; ; ; •
<br />is acre Clio h atcordarhso YAP ecbaacW fA Wr ft slim
<br />h endt sire+ ralidar+ss Is tootled.
<br />(3) R«Wlred Refitanq Period. —h Yfa am:
<br />s any noEoe a flan E+a thnm'tmvired fefiliri0 c«b? mww • ;
<br />(A) tfrOWVW paratf `i2riQ30OeyaaNartnaarpiraYa+•
<br />of 6 VMS ahh Ero daMtjl use w-se limo of ft U q EE k
<br />(e) tfha orta-yse parizk :ctdrf0
<br />for rssuch �tuoioa at Cen tl+a pfeutSr+g replyrad rtafiirg padod
<br />Sec. 6325. Release Of Lien Or
<br />Drscharge, Of Property.
<br />(a) Release of Clie+m. sueiea to a,dh mW&
<br />bon, as 7+0 Settstay tnry ;z W", 4ta Soo" SW finis
<br />e cerh(uxtu of rebus of cry Gen krQO W with rasped to any
<br />rnerntt. te,rrna tax rot liter man 30 days ate EN day on ,
<br />fifth
<br />:.T1, 'aa3A Sas°d p Unnoroeae • The Secretary fad
<br />teat
<br />tie s3 'ej ra amur p assessed, tope &r with all n• .
<br />rarest n rasta:. atvf 'ras assn 1.'ty uu tkd or has become
<br />tega:.y srNnwit ab e x
<br />(2) Sena A m!eC•Tiere m furnISW to the Sepetaryy and .
<br />accfpWb.Gy, h.n a band mat is wncft wd Upon rte Ptlynwe
<br />et fie a:xntla a>sesaeo. t qeM wee 67 hniv, i..o,ywx
<br />hereof, wen-ev the we ptesrnaed by taw (odudng any etdatl-
<br />Son at sueh time). and tat is in a=,ft ce wiflt such reW w
<br />rx:tm relating to terne• tbnd•5ons, and farm of the bond -fd
<br />s Taw trereon. as may to speuf'•ed by such MQUIS M
<br />Sec. 6103. Confidentiality and
<br />Disclosure of Returns and Retum .
<br />Information.
<br />r€ eaciosure of Certain Returns and : n
<br />Return Information For Tax Administre-
<br />tion Purposes. —
<br />(2; - ,sciosure of amourti of outstanding Len-if a thntim of
<br />yen has been fired pusuant to se•^ton 6323,11). the -••Haunt of
<br />tfhe outi'tendxq ob,:saaon sedmd by such lien may u &SUOM
<br />to any person who ttMWISS SddAWV wrM avldann 11M
<br />he has a qM In tfte ptopldy atE)ect to such Gee or I 1 tda W
<br />dMin a NM in Stroh pro".
<br />
|