|
�' t � )�rl ":1,1{s!uit�l n '1t/r�x,-•r'r.TSt...i. 7•.. *'�.
<br />. ,•'' -ra �1.�^ i•r,•nc irFs'+taQ:MettYil
<br />" j •,Yr.F �!. v "+lfiea's�a'nr4' • "17. ;:
<br />... . j�r r,
<br />1
<br />.Af<'.
<br />f'
<br />1
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<br />1rV
<br />11''01~
<br />`\r
<br />1
<br />40 r
<br />I
<br />P a
<br />Excerpts From Me" RWO M Code
<br />Sec. 6321. Lien For Taxes.
<br />If any farm Items to Ny ens in rogects or refuse$ to
<br />tysy eta ean4 after demand. the Ilrioult (includorq any dim.
<br />all. addmonal &elollnt, aatian to tea, of auu"bla paeafty,
<br />tggrdidr with any costs IMI a" 400 in Addlhon MUO)
<br />1• sntit be a left In favor of ee UNW Iitatn upon all pro"
<br />and lights to we". chow no Of paean, ow*lrg
<br />to such person
<br />f'4) Sec. 6322. Period Of Lien.
<br />L'eMm another date Is Ipapl'Cally 11,00 by law, tea lion
<br />I^Kessd by soct4r15321 eiWl WIN at Lb limit tea AMddmanl
<br />IJ mJde end gees comer until me uaG'fly lot She amaled so
<br />0aamd (or a Judgment against the la,Payg Irlsing put of
<br />tuff liability) is Nbsf lair ar aeoferm illwnfrom" by loan"
<br />of Mfrs of Imo.
<br />Sec. 6323. Validity and Priority Against
<br />Certain Persons.
<br />Ill) Ptuahmes, Holden Of swultif in-
<br />tersab, O Mnlc's Lhim, And ffudpment
<br />® Lein CMdltoM — The I Ism Imposed by Section 821 shalt
<br />not tw valid as agues any purchaser. holder of a Secalty
<br />Intonate. nleehanle'sleardr.Or Judgment lion Creditor untilnatice
<br />IAefiof which media iM requirements Of IUDW4n 10 he$
<br />bNn lllsd ty tho secrelary
<br />m Plea For FIN* Nodal Form. —
<br />■ I11 Plait ror Filing • Tna notice referred to in Sub.
<br />section (1) shalt be filed'
<br />IA) Under Slate Laws
<br />III Rest Property • In tea Casa of foal 9rOp4rry. In ono
<br />office *.thin the Sldttlar the Ccu'ry. o' alter 6avarnMIntAl
<br />J subdivision). as desipliated by Its laws d such Seta. in
<br />Which tea c rootrly SUhect le the lion 15 Modred. Slid
<br />Ins Personal Prptrty - In ms cast 01 peficral
<br />Property. whether Nogllae or Intangible. in one Once
<br />V within Iha Silts (or III, county. or other govemmeriel
<br />subdivision). as d11'pnated by the laws of such Slate
<br />,n which the property suE1K1 to ita lien Is %dusted.
<br />V
<br />le) With Chili Of L15IrICt court • In the Onto 01 tea Clark of
<br />Ire united Sta:I7 d,lnml court for the judicial district m wt Ch
<br />ire troll ly W:Itcl to 'tin d Sedated. whenever flit Sul: '41
<br />rC1by laredesionafed pMtR'ee rehiCh mse1S ant rt0uifemfrls Of
<br />willaragraph (A, o,
<br />*.Ili Retarder 01 DettlS Of the g,stt•CI Of Column If 1^
<br />y tY IHICeollheRecofdt,Of OleediellIND,'ir,rl ill f,Ol,Imp,e if
<br />:Y
<br />11110afly tuolect 1, I'. 'if• 0.011C ,n In, 1, II.tf of
<br />: rrumba
<br />1Y
<br />O
<br />n
<br />O
<br />ftfff�
<br />7
<br />r
<br />''I I
<br />r'• i
<br />I
<br />"d
<br />•
<br />V.
<br />• y
<br />1(
<br />� �
<br />. .
<br />, ty, r , ;:
<br />f'
<br />1
<br />i
<br />I
<br />1rV
<br />11''01~
<br />`\r
<br />1
<br />40 r
<br />I
<br />P a
<br />Excerpts From Me" RWO M Code
<br />Sec. 6321. Lien For Taxes.
<br />If any farm Items to Ny ens in rogects or refuse$ to
<br />tysy eta ean4 after demand. the Ilrioult (includorq any dim.
<br />all. addmonal &elollnt, aatian to tea, of auu"bla paeafty,
<br />tggrdidr with any costs IMI a" 400 in Addlhon MUO)
<br />1• sntit be a left In favor of ee UNW Iitatn upon all pro"
<br />and lights to we". chow no Of paean, ow*lrg
<br />to such person
<br />f'4) Sec. 6322. Period Of Lien.
<br />L'eMm another date Is Ipapl'Cally 11,00 by law, tea lion
<br />I^Kessd by soct4r15321 eiWl WIN at Lb limit tea AMddmanl
<br />IJ mJde end gees comer until me uaG'fly lot She amaled so
<br />0aamd (or a Judgment against the la,Payg Irlsing put of
<br />tuff liability) is Nbsf lair ar aeoferm illwnfrom" by loan"
<br />of Mfrs of Imo.
<br />Sec. 6323. Validity and Priority Against
<br />Certain Persons.
<br />Ill) Ptuahmes, Holden Of swultif in-
<br />tersab, O Mnlc's Lhim, And ffudpment
<br />® Lein CMdltoM — The I Ism Imposed by Section 821 shalt
<br />not tw valid as agues any purchaser. holder of a Secalty
<br />Intonate. nleehanle'sleardr.Or Judgment lion Creditor untilnatice
<br />IAefiof which media iM requirements Of IUDW4n 10 he$
<br />bNn lllsd ty tho secrelary
<br />m Plea For FIN* Nodal Form. —
<br />■ I11 Plait ror Filing • Tna notice referred to in Sub.
<br />section (1) shalt be filed'
<br />IA) Under Slate Laws
<br />III Rest Property • In tea Casa of foal 9rOp4rry. In ono
<br />office *.thin the Sldttlar the Ccu'ry. o' alter 6avarnMIntAl
<br />J subdivision). as desipliated by Its laws d such Seta. in
<br />Which tea c rootrly SUhect le the lion 15 Modred. Slid
<br />Ins Personal Prptrty - In ms cast 01 peficral
<br />Property. whether Nogllae or Intangible. in one Once
<br />V within Iha Silts (or III, county. or other govemmeriel
<br />subdivision). as d11'pnated by the laws of such Slate
<br />,n which the property suE1K1 to ita lien Is %dusted.
<br />V
<br />le) With Chili Of L15IrICt court • In the Onto 01 tea Clark of
<br />Ire united Sta:I7 d,lnml court for the judicial district m wt Ch
<br />ire troll ly W:Itcl to 'tin d Sedated. whenever flit Sul: '41
<br />rC1by laredesionafed pMtR'ee rehiCh mse1S ant rt0uifemfrls Of
<br />willaragraph (A, o,
<br />*.Ili Retarder 01 DettlS Of the g,stt•CI Of Column If 1^
<br />y tY IHICeollheRecofdt,Of OleediellIND,'ir,rl ill f,Ol,Imp,e if
<br />:Y
<br />11110afly tuolect 1, I'. 'if• 0.011C ,n In, 1, II.tf of
<br />: rrumba
<br />1Y
<br />O
<br />n
<br />O
<br />ftfff�
<br />7
<br />r
<br />f '
<br />r'• i
<br />I
<br />f'
<br />1
<br />i
<br />I
<br />1rV
<br />11''01~
<br />`\r
<br />1
<br />40 r
<br />I
<br />P a
<br />Excerpts From Me" RWO M Code
<br />Sec. 6321. Lien For Taxes.
<br />If any farm Items to Ny ens in rogects or refuse$ to
<br />tysy eta ean4 after demand. the Ilrioult (includorq any dim.
<br />all. addmonal &elollnt, aatian to tea, of auu"bla paeafty,
<br />tggrdidr with any costs IMI a" 400 in Addlhon MUO)
<br />1• sntit be a left In favor of ee UNW Iitatn upon all pro"
<br />and lights to we". chow no Of paean, ow*lrg
<br />to such person
<br />f'4) Sec. 6322. Period Of Lien.
<br />L'eMm another date Is Ipapl'Cally 11,00 by law, tea lion
<br />I^Kessd by soct4r15321 eiWl WIN at Lb limit tea AMddmanl
<br />IJ mJde end gees comer until me uaG'fly lot She amaled so
<br />0aamd (or a Judgment against the la,Payg Irlsing put of
<br />tuff liability) is Nbsf lair ar aeoferm illwnfrom" by loan"
<br />of Mfrs of Imo.
<br />Sec. 6323. Validity and Priority Against
<br />Certain Persons.
<br />Ill) Ptuahmes, Holden Of swultif in-
<br />tersab, O Mnlc's Lhim, And ffudpment
<br />® Lein CMdltoM — The I Ism Imposed by Section 821 shalt
<br />not tw valid as agues any purchaser. holder of a Secalty
<br />Intonate. nleehanle'sleardr.Or Judgment lion Creditor untilnatice
<br />IAefiof which media iM requirements Of IUDW4n 10 he$
<br />bNn lllsd ty tho secrelary
<br />m Plea For FIN* Nodal Form. —
<br />■ I11 Plait ror Filing • Tna notice referred to in Sub.
<br />section (1) shalt be filed'
<br />IA) Under Slate Laws
<br />III Rest Property • In tea Casa of foal 9rOp4rry. In ono
<br />office *.thin the Sldttlar the Ccu'ry. o' alter 6avarnMIntAl
<br />J subdivision). as desipliated by Its laws d such Seta. in
<br />Which tea c rootrly SUhect le the lion 15 Modred. Slid
<br />Ins Personal Prptrty - In ms cast 01 peficral
<br />Property. whether Nogllae or Intangible. in one Once
<br />V within Iha Silts (or III, county. or other govemmeriel
<br />subdivision). as d11'pnated by the laws of such Slate
<br />,n which the property suE1K1 to ita lien Is %dusted.
<br />V
<br />le) With Chili Of L15IrICt court • In the Onto 01 tea Clark of
<br />Ire united Sta:I7 d,lnml court for the judicial district m wt Ch
<br />ire troll ly W:Itcl to 'tin d Sedated. whenever flit Sul: '41
<br />rC1by laredesionafed pMtR'ee rehiCh mse1S ant rt0uifemfrls Of
<br />willaragraph (A, o,
<br />*.Ili Retarder 01 DettlS Of the g,stt•CI Of Column If 1^
<br />y tY IHICeollheRecofdt,Of OleediellIND,'ir,rl ill f,Ol,Imp,e if
<br />:Y
<br />11110afly tuolect 1, I'. 'if• 0.011C ,n In, 1, II.tf of
<br />: rrumba
<br />1Y
<br />O
<br />n
<br />O
<br />ftfff�
<br />7
<br />r
<br />f '
<br />. e$7
<br />I
<br />"d
<br />•
<br />V.
<br />• y
<br />1(
<br />� �
<br />. .
<br />, ty, r , ;:
<br />Ill Such Marl Il also 1140 in accordance with subUChOR(A IN
<br />f'
<br />1
<br />i
<br />I
<br />1rV
<br />11''01~
<br />`\r
<br />1
<br />40 r
<br />I
<br />P a
<br />Excerpts From Me" RWO M Code
<br />Sec. 6321. Lien For Taxes.
<br />If any farm Items to Ny ens in rogects or refuse$ to
<br />tysy eta ean4 after demand. the Ilrioult (includorq any dim.
<br />all. addmonal &elollnt, aatian to tea, of auu"bla paeafty,
<br />tggrdidr with any costs IMI a" 400 in Addlhon MUO)
<br />1• sntit be a left In favor of ee UNW Iitatn upon all pro"
<br />and lights to we". chow no Of paean, ow*lrg
<br />to such person
<br />f'4) Sec. 6322. Period Of Lien.
<br />L'eMm another date Is Ipapl'Cally 11,00 by law, tea lion
<br />I^Kessd by soct4r15321 eiWl WIN at Lb limit tea AMddmanl
<br />IJ mJde end gees comer until me uaG'fly lot She amaled so
<br />0aamd (or a Judgment against the la,Payg Irlsing put of
<br />tuff liability) is Nbsf lair ar aeoferm illwnfrom" by loan"
<br />of Mfrs of Imo.
<br />Sec. 6323. Validity and Priority Against
<br />Certain Persons.
<br />Ill) Ptuahmes, Holden Of swultif in-
<br />tersab, O Mnlc's Lhim, And ffudpment
<br />® Lein CMdltoM — The I Ism Imposed by Section 821 shalt
<br />not tw valid as agues any purchaser. holder of a Secalty
<br />Intonate. nleehanle'sleardr.Or Judgment lion Creditor untilnatice
<br />IAefiof which media iM requirements Of IUDW4n 10 he$
<br />bNn lllsd ty tho secrelary
<br />m Plea For FIN* Nodal Form. —
<br />■ I11 Plait ror Filing • Tna notice referred to in Sub.
<br />section (1) shalt be filed'
<br />IA) Under Slate Laws
<br />III Rest Property • In tea Casa of foal 9rOp4rry. In ono
<br />office *.thin the Sldttlar the Ccu'ry. o' alter 6avarnMIntAl
<br />J subdivision). as desipliated by Its laws d such Seta. in
<br />Which tea c rootrly SUhect le the lion 15 Modred. Slid
<br />Ins Personal Prptrty - In ms cast 01 peficral
<br />Property. whether Nogllae or Intangible. in one Once
<br />V within Iha Silts (or III, county. or other govemmeriel
<br />subdivision). as d11'pnated by the laws of such Slate
<br />,n which the property suE1K1 to ita lien Is %dusted.
<br />V
<br />le) With Chili Of L15IrICt court • In the Onto 01 tea Clark of
<br />Ire united Sta:I7 d,lnml court for the judicial district m wt Ch
<br />ire troll ly W:Itcl to 'tin d Sedated. whenever flit Sul: '41
<br />rC1by laredesionafed pMtR'ee rehiCh mse1S ant rt0uifemfrls Of
<br />willaragraph (A, o,
<br />*.Ili Retarder 01 DettlS Of the g,stt•CI Of Column If 1^
<br />y tY IHICeollheRecofdt,Of OleediellIND,'ir,rl ill f,Ol,Imp,e if
<br />:Y
<br />11110afly tuolect 1, I'. 'if• 0.011C ,n In, 1, II.tf of
<br />: rrumba
<br />1Y
<br />O
<br />n
<br />O
<br />ftfff�
<br />7
<br />';U iJci: 12 ttli (J VI
<br />M Stu/ o► ero)myf SuOt/cr To Len - For purposes of
<br />patsgrapha UlSnd ; /).Straggly theil t1'dme4d to be IRWIN
<br />U► Real Property • In the Caea Of Cast pigpens. It 111
<br />physical locelbn,or
<br />le) personal he" • in g1' case at perNna' pro".
<br />*bear ut'glDM or Intin ilbee. &t the ra1ww a N do
<br />taxpayer or ICY'1 ^I the notice of Ilan Is Read.
<br />For purpoall at paraa'aoh (2)l111). UIO I"Mwu of & CMIM41mn
<br />or partfarfhip l.-all to dalmad to be RIe p&oe at who the
<br />principal aracuRVp ONM of the business, If IOCatse, ad dill
<br />mealdetwo of a taxpayer whoa midencto 4 without the U440
<br />Stslse lull be deamed to as in the Dlslron of Columbia
<br />(3) Form - That form and content of 111 FAILM
<br />filleted to it eubntllo a (al shall be proscribed 9O life
<br />SKratare Svc." reice shoo be valid rotwnthstagifg any
<br />other ptov.s•on of life regarding the torn or Contlnl 01 a
<br />notice 91100
<br />Note: See section 6323(b) toy protection for
<br />certain interests even though notice of lien
<br />Imposed by section 8321 is flied with respect
<br />to:
<br />I Securities
<br />2 Motor vehicles
<br />3. Personal property purchased At null
<br />C Personal pro" purchased m Castle sale
<br />S Personal property subjected to POStsslory lien
<br />I Real property lax Ind Spec111 UMIMIn1 Ilene
<br />7 e1lMehbal pearly SAW to a mechlnlc'S
<br />lien to, cortalh I*pairs and Improvements
<br />t AfforWs lions
<br />t careain msulincs contracts
<br />to 10412000, loans
<br />lo) Reflling Of NotifM. — For ovrpotts Ct INS
<br />Section -
<br />11) Qiy" falAtlle.— un4n notice o lion isrertN,n
<br />the manna D•eutlted in paragraph 121 outing IN rqudad
<br />nldingoer'od sich notice of Iran shall be Realt0 as filed on In$
<br />da11 on ehich ills filed tin accordance with subSMIQn Ill) 4nlf
<br />the I,pralictr of such raiding period
<br />r` Place For filing. — A nol'ce of lien lot-led
<br />danri; Ire tecc'ied Riling period She„ be Inactive only
<br />ul ti.<�nat to of lien 1'S fih4d'r lea Olhcemwmth art
<br />tt ion notice of turn was filed and
<br />I..) fen tea case of real pro:elgr I`e face 01 Ie4Ono .3
<br />entered and IecOrded in in Was le IM MeM rt0uirea Dv
<br />s,.bsecbOn ,f, d, and
<br />v. .n Anl,j%e wh,ce, thdare Or more of 11 N1' We
<br />„f a,eba ^q ul ,Obtf of "en under 1,0111aplhn ,A Ire
<br />. e$7
<br />I
<br />"d
<br />•'te(y(:r,,r`)f1!'
<br />• y
<br />1(
<br />� �
<br />tbilterhing . u4ege m fir uaptyec i fe$ldlrlCt. t a ewepa
<br />, ty, r , ;:
<br />Ill Such Marl Il also 1140 in accordance with subUChOR(A IN
<br />Se$ Slap In which Such tosmw o Is located.
<br />�1fOrad � i'k+�i<IfrftMTf NA.
<br />- _ _ -.' ".
<br />•'��.."•"°•� r.
<br />r
<br />(A) the anayear WOO adding Aday1 &f TIND"pirab0n'.
<br />a the date of u4 assessment of IN tat and
<br />f
<br />'• `'
<br />Numorical�.1. -°'
<br />5;
<br />Rich notice Of WL
<br />Sec. 6325. Release Of Lien Orl
<br />i:, :, '•'�
<br />Discharge Of Property.
<br />,
<br />';U iJci: 12 ttli (J VI
<br />M Stu/ o► ero)myf SuOt/cr To Len - For purposes of
<br />patsgrapha UlSnd ; /).Straggly theil t1'dme4d to be IRWIN
<br />U► Real Property • In the Caea Of Cast pigpens. It 111
<br />physical locelbn,or
<br />le) personal he" • in g1' case at perNna' pro".
<br />*bear ut'glDM or Intin ilbee. &t the ra1ww a N do
<br />taxpayer or ICY'1 ^I the notice of Ilan Is Read.
<br />For purpoall at paraa'aoh (2)l111). UIO I"Mwu of & CMIM41mn
<br />or partfarfhip l.-all to dalmad to be RIe p&oe at who the
<br />principal aracuRVp ONM of the business, If IOCatse, ad dill
<br />mealdetwo of a taxpayer whoa midencto 4 without the U440
<br />Stslse lull be deamed to as in the Dlslron of Columbia
<br />(3) Form - That form and content of 111 FAILM
<br />filleted to it eubntllo a (al shall be proscribed 9O life
<br />SKratare Svc." reice shoo be valid rotwnthstagifg any
<br />other ptov.s•on of life regarding the torn or Contlnl 01 a
<br />notice 91100
<br />Note: See section 6323(b) toy protection for
<br />certain interests even though notice of lien
<br />Imposed by section 8321 is flied with respect
<br />to:
<br />I Securities
<br />2 Motor vehicles
<br />3. Personal property purchased At null
<br />C Personal pro" purchased m Castle sale
<br />S Personal property subjected to POStsslory lien
<br />I Real property lax Ind Spec111 UMIMIn1 Ilene
<br />7 e1lMehbal pearly SAW to a mechlnlc'S
<br />lien to, cortalh I*pairs and Improvements
<br />t AfforWs lions
<br />t careain msulincs contracts
<br />to 10412000, loans
<br />lo) Reflling Of NotifM. — For ovrpotts Ct INS
<br />Section -
<br />11) Qiy" falAtlle.— un4n notice o lion isrertN,n
<br />the manna D•eutlted in paragraph 121 outing IN rqudad
<br />nldingoer'od sich notice of Iran shall be Realt0 as filed on In$
<br />da11 on ehich ills filed tin accordance with subSMIQn Ill) 4nlf
<br />the I,pralictr of such raiding period
<br />r` Place For filing. — A nol'ce of lien lot-led
<br />danri; Ire tecc'ied Riling period She„ be Inactive only
<br />ul ti.<�nat to of lien 1'S fih4d'r lea Olhcemwmth art
<br />tt ion notice of turn was filed and
<br />I..) fen tea case of real pro:elgr I`e face 01 Ie4Ono .3
<br />entered and IecOrded in in Was le IM MeM rt0uirea Dv
<br />s,.bsecbOn ,f, d, and
<br />v. .n Anl,j%e wh,ce, thdare Or more of 11 N1' We
<br />„f a,eba ^q ul ,Obtf of "en under 1,0111aplhn ,A Ire
<br />. e$7
<br />I
<br />"d
<br />•'te(y(:r,,r`)f1!'
<br />Sectetuy received wilhon information tin the
<br />preecnpad in regulations 'nod by the Secrwrl
<br />1(
<br />� �
<br />tbilterhing . u4ege m fir uaptyec i fe$ldlrlCt. t a ewepa
<br />, ty, r , ;:
<br />Ill Such Marl Il also 1140 in accordance with subUChOR(A IN
<br />Se$ Slap In which Such tosmw o Is located.
<br />(3) Requlnd RIIVing PxHod• — In that ce$a I
<br />or airy not1pe01 Ion. Me tam -rwdW ef,1116 period' mwaw -
<br />r
<br />(A) the anayear WOO adding Aday1 &f TIND"pirab0n'.
<br />a the date of u4 assessment of IN tat and
<br />f
<br />'• `'
<br />of years attar .
<br />(e) theone• youperlodending with the ap ,rationotOV111W
<br />5;
<br />after tea Clow at tea Oreu6r4 required refupq aetf ed bill
<br />Rich notice Of WL
<br />Sec. 6325. Release Of Lien Orl
<br />i:, :, '•'�
<br />Discharge Of Property.
<br />sal ReMaM Of LIM. — sub1K1 to 1, chi
<br />'
<br />'J '
<br />regulatlnntas the Sec rotary may pf lter1114. Ills Sectillrylf1if
<br />q,
<br />Issue a oalll'cale of is4aN of any hen Imposed with [isRICI lea
<br />any internal revenue lax not later thin 30 dap Sfrr its Oil of ,
<br />Much
<br />(1) Liability Satisfied of L'elntttCosbit The Secretary
<br />finds Mat the liability for to amt1T1 ISSAHO. IogIft with&'1,
<br />,
<br />Ing4a In respect thereof. has cyan fully SBU11I40 or teas
<br />bKOma 149eily YMRIOrCeablC or
<br />12) SW Accepted • There 4 tumlle0 to tea SKt" and
<br />accepted by film a bond it'll 1 /cd IIIDed opal to 1111efn o/
<br />-
<br />the amount assessed. 1064111/1' *Ith oil lfl" mt In respect
<br />lhereol, within tea time proscribed by law (Including any
<br />extension of Such lime). and that It In accardentl relief Such
<br />I
<br />reOulremM4reletlrgtotorms .condition/ and form 01thellond
<br />and NrOtlsetherlon. II mry be SpK,ffed by such regulations
<br />Sec. 6103, Confidentialit and Dis-
<br />closure of Returns anTReturn In-
<br />formation.
<br />(h) Obatosure of Certain Ristums and
<br />Return Information For Tax Administration
<br />Purpose. —
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