|
f xap.•r 'k fF71 lt3!;.±•'` H 1i
<br />. 4:
<br />11
<br />� 11
<br />tc 1! 1 TOb[
<br />J4`
<br />I
<br />as y.rra•a „ }t *"'1 ", '.�,
<br />i
<br />4
<br />P 8
<br />Exemb From 11 doW Rtf vwm Code
<br />Sec. 6321. Lien For Taxes.
<br />If say person ha1N to ply any on ?"facts or fetuses to
<br />•pay fed gain that demand. Ihe arioual fiticludino any thew-
<br />set "dlltohal amounl,1OA0011 to tn. or &$soil "gum".
<br />to$WU w111 arty alts am may am” In 60111011 literals)
<br />4 d1NN to a INN In favor of the United SUN$ UPON All PCOputy
<br />slip fill" to Watimly wMIMr tall a puesaal, 1Mosgtn0
<br />towch priors
<br />Sec. 6322. Period Of Lien.
<br />unisse $Maw dale Is pKifNley 11140 by uW, On Ilan
<br />Imposed by s"ttoa Ott shw arise tl the came the as44&&a1n1
<br />is molts and tta IIIA.ihrt A: w~:' W.4 rat t.— = ' � So
<br />sstesaed la 6 wdpment spec al I,,^ aspArer .Hemp r>m of
<br />W liability) is "tinted ar becomes a.Wiofcuw by reswh
<br />of few of time.
<br />Sec. 6323.Validityand Priority Against
<br />Certain Persons.
<br />(a) Putehaser'ea holden of stay" in-
<br />brerll rr1ec111nk'e Llertona And Judpmertl
<br />lien fyredllf3re' —The Wen Impost0 ey esrnon Ott Mau
<br />Mt IN v61N u apalml ley plrtheMr. t*IOM of t eaarlty
<br />IlawpL nlKnamc'a INnpr, awdomWlt Bien credmlor came Mtla
<br />Iherepf Wh1h mseU the re4uiraawnn of suplKtfon 111 teas
<br />0 bets filed by In@ SKNnry
<br />IQ Plea For Flllap Noflar Form. -
<br />11) Mace For FIIrrq • TM he11rt referred 10 in full•
<br />sodion (8) Shall fte filed -
<br />(A) Under State Laws
<br />-. W Mal Property - In the Case of 1041 propery. in One
<br />office within the State lot the county. or other pov4mmenW
<br />t�subdivision). as designated by IM Iowa of such SnU. In
<br />Which the property Subic: forme lion is situated, and
<br />(at) (yrsonal Pro plltie - IM Case of personal
<br />properly. wt*thtr I&MItra a' •itargicas in arse office
<br />Wltbin the State far Inn 40011F. Or Write 90111rnmenlal
<br />sutdlvistOnl as 01,5101100 0y 1t* laws Of &Lien Snlf.
<br />In Which IM properly subject le Ins Ilan IS Situated
<br />or
<br />' (el with Clark 01 District "our! • in It* once of IM :park of
<br />,f. f 1t* United Stales district cowl for It! judicial 0m51rict in which
<br />test property subject 10 loan is Situated whenever the Stall res
<br />' let by isle, 0espnateoone all ce wlech Freels thereaw'entiI 1.
<br />rabpalagiagnlAt of
<br />'Nw aleorder UI 0etds UI ins o4inrl Ut CJ•or'[ 1 i^
<br />mo Otl•ctlMwl atCO'd!'MUetOS Or tnl O•b.rt nirvi:^n '
<br />the OroCenr l.Jlto t; If. ee, f•'•iaten . ^' . i
<br />' 'Olumeu
<br />tit
<br />I
<br />'r •i
<br />1
<br />i
<br />' t
<br />t
<br />.P
<br />=��• : >`.:
<br />`f-
<br />11
<br />� 11
<br />tc 1! 1 TOb[
<br />J4`
<br />I
<br />as y.rra•a „ }t *"'1 ", '.�,
<br />i
<br />4
<br />P 8
<br />Exemb From 11 doW Rtf vwm Code
<br />Sec. 6321. Lien For Taxes.
<br />If say person ha1N to ply any on ?"facts or fetuses to
<br />•pay fed gain that demand. Ihe arioual fiticludino any thew-
<br />set "dlltohal amounl,1OA0011 to tn. or &$soil "gum".
<br />to$WU w111 arty alts am may am” In 60111011 literals)
<br />4 d1NN to a INN In favor of the United SUN$ UPON All PCOputy
<br />slip fill" to Watimly wMIMr tall a puesaal, 1Mosgtn0
<br />towch priors
<br />Sec. 6322. Period Of Lien.
<br />unisse $Maw dale Is pKifNley 11140 by uW, On Ilan
<br />Imposed by s"ttoa Ott shw arise tl the came the as44&&a1n1
<br />is molts and tta IIIA.ihrt A: w~:' W.4 rat t.— = ' � So
<br />sstesaed la 6 wdpment spec al I,,^ aspArer .Hemp r>m of
<br />W liability) is "tinted ar becomes a.Wiofcuw by reswh
<br />of few of time.
<br />Sec. 6323.Validityand Priority Against
<br />Certain Persons.
<br />(a) Putehaser'ea holden of stay" in-
<br />brerll rr1ec111nk'e Llertona And Judpmertl
<br />lien fyredllf3re' —The Wen Impost0 ey esrnon Ott Mau
<br />Mt IN v61N u apalml ley plrtheMr. t*IOM of t eaarlty
<br />IlawpL nlKnamc'a INnpr, awdomWlt Bien credmlor came Mtla
<br />Iherepf Wh1h mseU the re4uiraawnn of suplKtfon 111 teas
<br />0 bets filed by In@ SKNnry
<br />IQ Plea For Flllap Noflar Form. -
<br />11) Mace For FIIrrq • TM he11rt referred 10 in full•
<br />sodion (8) Shall fte filed -
<br />(A) Under State Laws
<br />-. W Mal Property - In the Case of 1041 propery. in One
<br />office within the State lot the county. or other pov4mmenW
<br />t�subdivision). as designated by IM Iowa of such SnU. In
<br />Which the property Subic: forme lion is situated, and
<br />(at) (yrsonal Pro plltie - IM Case of personal
<br />properly. wt*thtr I&MItra a' •itargicas in arse office
<br />Wltbin the State far Inn 40011F. Or Write 90111rnmenlal
<br />sutdlvistOnl as 01,5101100 0y 1t* laws Of &Lien Snlf.
<br />In Which IM properly subject le Ins Ilan IS Situated
<br />or
<br />' (el with Clark 01 District "our! • in It* once of IM :park of
<br />,f. f 1t* United Stales district cowl for It! judicial 0m51rict in which
<br />test property subject 10 loan is Situated whenever the Stall res
<br />' let by isle, 0espnateoone all ce wlech Freels thereaw'entiI 1.
<br />rabpalagiagnlAt of
<br />'Nw aleorder UI 0etds UI ins o4inrl Ut CJ•or'[ 1 i^
<br />mo Otl•ctlMwl atCO'd!'MUetOS Or tnl O•b.rt nirvi:^n '
<br />the OroCenr l.Jlto t; If. ee, f•'•iaten . ^' . i
<br />' 'Olumeu
<br />Entered as Ocicummnt No.
<br />0� 710 5 ...��. _-
<br />Numerical _.�.. —•—•r
<br />Re ll L4
<br />�9 E ( 0_.. I ►III I �
<br />7 -
<br />M Shea of Ireperty SuW To Lien • For porpoeM 01
<br />plemelpholl) aid (a). prWW Sul Do' I to to situated
<br />(Al Mal Propmty • In the CM of r"1 prpwty, at Me
<br />phys" Waon. or
<br />(e) Personal prop" • In Ihe tale of personal Irap inji.
<br />whother tal"Iblt or ntangible. at tow MSWM of eM
<br />taxpayer al els time the Ilosn of berl Is f11d.
<br />Fair Purposes ofW89FO hM(al•IMsesNeaaofataporaWn
<br />or puthisrolp awl be dw"O to the pea pica it Which the
<br />Wleppal aatvtl" office Of fed WSIMS it Mated. an' The
<br />restessom of a talmor whose raderW K Wlmotlwtww
<br />etaaa shad be dwpd TO be In the District of Colejee'e•
<br />(3) Farm • Tits taw and Content et its BdO
<br />rot" to In wMecpOn tor) Snail be pret0rtbad by the
<br />Senmay. Such notice sbsd „ told noterilhelrmding any
<br />other provision of law rea4r0rag the farm or "mom of a
<br />sut:Ca of bast
<br />Note: See section 6323(b) for protection for
<br />certain Interests even though notice of Ilen
<br />imposed by section 6321 is filed with respect
<br />to:
<br />1. SKLiHIIIS
<br />Z Motor valectes
<br />3 Perstaw property purchased At [stall
<br />a Personal OMWIy purcMaed nC"uu sate
<br />S Personal property Subjected to possessory lion
<br />/ [Mal property tax and special aaaessment lint
<br />T Neotdeolial properly tY0leef to a mKmnlc I
<br />lien for Certain repairs end iMPIOVamlaU
<br />I Attorney's lions
<br />9 Certain insurance COOtracM
<br />10 Passtook loans
<br />lot Reflling of Notice. — For pulpeata of this
<br />Milan -
<br />III G eneal Rule. — units$ notice of lien isrebMaln
<br />the mother presote0ed in paragraph (2) during ne rpwred
<br />relding period- such notice of lien snail be totaled At filed 60 the
<br />date on which d a kited on accordance wroth suDS000111 1111 atta
<br />the ekpiraticn of such refaing period
<br />'2l Place For Filing. — A nonce of lien railed
<br />dofvlp IM loauatd lefu.ng period shall to ensthte only
<br />iAi d.
<br />fit such noticeof loan isWeledlnlheotlCtinWhrcnlhe
<br />cl•or notice of lien was filed, and
<br />- O in !ht Casa of teal plo erly IM tact of reldmg IS
<br />111 ilea ar4'rr0'Cr! .^ a^ "1st to Ihr e.•ri'i rT :a•'M OY
<br />s +rirrhOn it, 111 A ^d
<br />.n an, raV,n.nicll yfl days u- mrY ) -r o Ina (late
<br />• a qia :I ..t o,a r .• .an 0f. %.'fa• W ldh •A its
<br />f '�lr, :O;ii�tr�, :.�, ;.•.� it ;f . -
<br />A
<br />Swiftenr W4 .w vim Imo bellh 0e eM� %
<br />oil ISflmd 4 tlM
<br />! ., .;•:>• {.YY,.
<br />t
<br />WMI,W tG rrJ
<br />teComm" li MmGe'n•rltaspaVW racial t. If anew
<br />111 �
<br />�
<br />i
<br />Entered as Ocicummnt No.
<br />0� 710 5 ...��. _-
<br />Numerical _.�.. —•—•r
<br />Re ll L4
<br />�9 E ( 0_.. I ►III I �
<br />7 -
<br />M Shea of Ireperty SuW To Lien • For porpoeM 01
<br />plemelpholl) aid (a). prWW Sul Do' I to to situated
<br />(Al Mal Propmty • In the CM of r"1 prpwty, at Me
<br />phys" Waon. or
<br />(e) Personal prop" • In Ihe tale of personal Irap inji.
<br />whother tal"Iblt or ntangible. at tow MSWM of eM
<br />taxpayer al els time the Ilosn of berl Is f11d.
<br />Fair Purposes ofW89FO hM(al•IMsesNeaaofataporaWn
<br />or puthisrolp awl be dw"O to the pea pica it Which the
<br />Wleppal aatvtl" office Of fed WSIMS it Mated. an' The
<br />restessom of a talmor whose raderW K Wlmotlwtww
<br />etaaa shad be dwpd TO be In the District of Colejee'e•
<br />(3) Farm • Tits taw and Content et its BdO
<br />rot" to In wMecpOn tor) Snail be pret0rtbad by the
<br />Senmay. Such notice sbsd „ told noterilhelrmding any
<br />other provision of law rea4r0rag the farm or "mom of a
<br />sut:Ca of bast
<br />Note: See section 6323(b) for protection for
<br />certain Interests even though notice of Ilen
<br />imposed by section 6321 is filed with respect
<br />to:
<br />1. SKLiHIIIS
<br />Z Motor valectes
<br />3 Perstaw property purchased At [stall
<br />a Personal OMWIy purcMaed nC"uu sate
<br />S Personal property Subjected to possessory lion
<br />/ [Mal property tax and special aaaessment lint
<br />T Neotdeolial properly tY0leef to a mKmnlc I
<br />lien for Certain repairs end iMPIOVamlaU
<br />I Attorney's lions
<br />9 Certain insurance COOtracM
<br />10 Passtook loans
<br />lot Reflling of Notice. — For pulpeata of this
<br />Milan -
<br />III G eneal Rule. — units$ notice of lien isrebMaln
<br />the mother presote0ed in paragraph (2) during ne rpwred
<br />relding period- such notice of lien snail be totaled At filed 60 the
<br />date on which d a kited on accordance wroth suDS000111 1111 atta
<br />the ekpiraticn of such refaing period
<br />'2l Place For Filing. — A nonce of lien railed
<br />dofvlp IM loauatd lefu.ng period shall to ensthte only
<br />iAi d.
<br />fit such noticeof loan isWeledlnlheotlCtinWhrcnlhe
<br />cl•or notice of lien was filed, and
<br />- O in !ht Casa of teal plo erly IM tact of reldmg IS
<br />111 ilea ar4'rr0'Cr! .^ a^ "1st to Ihr e.•ri'i rT :a•'M OY
<br />s +rirrhOn it, 111 A ^d
<br />.n an, raV,n.nicll yfl days u- mrY ) -r o Ina (late
<br />• a qia :I ..t o,a r .• .an 0f. %.'fa• W ldh •A its
<br />f '�lr, :O;ii�tr�, :.�, ;.•.� it ;f . -
<br />A
<br />Swiftenr W4 .w vim Imo bellh 0e eM� %
<br />oil ISflmd 4 tlM
<br />! ., .;•:>• {.YY,.
<br />t
<br />WMI,W tG rrJ
<br />teComm" li MmGe'n•rltaspaVW racial t. If anew
<br />111 �
<br />�
<br />pt llrt111Ml11 afapld4Cin—it— Sigh SMas'Ma(Q
<br />awSmtaM Which SuCln:SnMUIslocated.
<br />it) Rerinll'ed ReRlnp Period. — to IN cads �
<br />=��• : >`.:
<br />`f-
<br />N eta cotta lo ears. sr Mfm'reellaae rM!Imp pwlod' 1MaM •
<br />;
<br />ft:
<br />(U nw orla yew[ t>tr+oe nano 30 days afw the aeplwon
<br />of d years arms ar 4410 0 the "MUM" 01 nM tea. and
<br />le) tlwofeywrpalled angWith twexpitawnafeyur6
<br />$list the taw of the we=" hoofed [Memo tufted teal
<br />611th Ildtta 01 IrtR _
<br />Sec, 6325• Discharge Of Property
<br />je) Adase Of I.i6& — Sublet+ in, &-I&, i
<br />noYfshom as the socr /lacy may presMM. the t ourvaly Mau
<br />Issue aartd" Soffoleasscl any lion Imposed with r 4SWto ,
<br />any nta "1 nhavate can not cater than 30 d$yt $tar aw day a
<br />which -
<br />III Liability Sautbed or SMmfOCCUtA • tea S4cieUl f
<br />finds trial the nooll lty for the $moots esU1SK, faYethef Was 04.1
<br />Interest In laws it*toof. has both fully Wined Of hall
<br />bK$hlt Woolly Onwntora "IS. or
<br />(2( Wort dACCepted •TMmtshrnlsWtOthOSOCnnryOnd
<br />accepted by film A co"d that U CondplorW upon the payment of
<br />the amwnt osseased. togamar with Die 1'-%*W In raepad
<br />t111re0t. Within the lift* preschbad by law (including any
<br />exlsnlnn of such limn. and that IS m ICCOrdula with Such
<br />regYlramMn [lNtl lip 10Iatm7. COr edllmonl. and format the acted
<br />AM wrslles thereon. is may be SpKfi" by SUCK rtpulotNm- I
<br />Sec. 6103. Confidentiality and Dis-
<br />closure of Returns and Return In.
<br />formation.
<br />00 Dlaloaun of Certain Returns and
<br />Retum InbrM*M For Tex Adminbtndw
<br />PWPoeea —
<br />oil OiSr'OSLi'Odiamo. ^I 0'0.1517 ^ ".• ^C'fn •ri ^Obft of
<br />ben nos blen Lite p-'saall le sec on Wit, tee arr0_nt p' t'•e
<br />Oa11ran0"`q OcligalCn Sl;. !d br f +Cn t i "'al oe dlC'OSlO IO
<br />any poison who lunisMs til.stKlo'y ainl"n e..06ricnn4t to
<br />has a right •ii Ills 0100erty SublKl 10 Iut
<br />hbWn a ngrn-n s.,Cn o'oa'ty
<br />I
<br />,� yiI•y1
<br />i � tlI
<br />`x t
<br />
|