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<br /> Excerpts From Intemal Revenue Code ,�� s�tu!Of Property Subpct To Uen•Fa c��,a s,c,.nn,�a,r,�.,,,�xo,,,�a,t�,M n,wu,�e.
<br /> p_�zg��•:ns li 1 a�i w).preoeny sna��o Ccemea to Do s��uaceo• s�.nDed m rsyV mn�Lswad Cy tM Secro�ry)concem,n9
<br /> (a� �aa�Proporry•In the caso ot real preperry,a�Re a in
<br /> Sec. 6321. Lien For Taxes c�+a• �ar�vrir,ns�ance,n��uo.aa,a,r��
<br /> C`l:1:L�ocatron.or i�a1m F�;rt ac:`:rCance wi�auCsecUa�(Q in tM Stete
<br /> U eny Ferson 6aD:e�o pay an�i��,eg ecs r��e!�ses;�pay �A• ?e�onal P;ope:ry•�n:no caso 01 p9rgp�11 propariy. In w��qf SuC!�SWdNtCS IS bWtfd
<br /> CP 53�9 d1t0�CBR�fl4i.LF0�^.J�9t•.�...1����d.'� �:2tdit,dG� nhCC^o'41'1J,?'B Of�"dpy:.2 :.�1�•0�PSE0n�0 Ot Ih01a7c•
<br /> �LOaai amoa.m,a�Cr:on w iax,cr assds�a::a pena,.:cyether Fay 3r at l^.a ume;ao noe;s o��en�s!;.ed. ;3�Rp�r�f Refilill� P@T�pd.-�n u�we
<br /> w?h a��coetf�"at rn�y xcrLe m aoC�.�n tne:o�c)sha;�be a For n.+�.s29 e1 p3�egrdpy(2�i8�.:^e•es�an:o cl e Corao�aton ?�...}�x c�Gen.fie qrtn're�7�ired rtfding per{pd'rn��•
<br /> ;�en in I�rCr o�!h�Urtq�9!3!e!cpCn r'i LvCpOrty ar�rghU iJ or;a�re•;r(p sna:�Ce dC0'n0�10 CC l�e D 3:0 cl��h:tff N9 pnn• �, ,.@�,����������y���a�,tin
<br /> or.aenY,wM�Mr rM.a�ta'a�,be'.ona.r3 t�sucn porsen aD�e��.:.�a�:o'HCe o!t�e Ous�nes��s iocated,�nd ti10 ro5i• ��g Yna9 3"•et the dR.b Of tt1Q lI�SElS�flEnt Of!h�l0�4 0G0
<br /> ee�ce .°a+.�rpa�e�,�taso �aa csn:e �s ��^'+�ut the UnAetl 3? :he onayear p0rwd end�rg x�Ah the expiraUCn Ot 6 .
<br /> .59C. �'2. Pariod Of Lien. sates sra�to aea�•e�;o t�o m t,�a Dsu�:o;Co'.:m5•a. i
<br /> ,3 =^�'r�-Tr,tr•�n�- ysar�a�er Ue Nose of tne preced;rg reqWretl nldinp period
<br /> -a Cor.!ect 0'7^0�J::C9 rA}ene�:�
<br /> UNlS]2/qtliM ABM�i N�C''=.f �.e;C A, �:• tt 3 n0^ •b ' �Or Su.h COl�CB O}�Cn
<br /> - tll S+'bE_=l.d�� �31 Sfldl b@�'CSC'-CD7 h�� 'CO SCtt9'9N $L:11 �
<br /> pOifO�.y WC:.i�1(.)�t S�d. � i9 b:'.:'d:�a:�d c1S5@SS'�.c:ll n�r�P 5^3.-_M.d'7^CO•.•`�i:'^^^;2".y••"0•C'0�'.S.J:1 u!U.� Se(M. W'ZV. Re�ease Of Lien Or _ ►._
<br /> (�I}IlI�E 9119 61W1•Cd'LRJO�•^�.'C.0::3'�::'U'V'^��n10�n1 SJ reca�n��n'cm�cr mr�am cc a n^t.rn�!wn
<br /> s�sseo to;a a a•-s Te taxoa er ar;:r, ou o•5��� - � - Dlscharge 01 Property.
<br /> i�v�� a , � � ��.
<br /> u+er.,ry)�ssa�s':eoo•oeca:r.es uner.ro�cearo oy•aason o!a�so rJOt@: S�e secUon 6323(b) for protection �a�Retees� Of Llen. - SuDjece to sucn reyulr
<br /> ol Gno.
<br /> for ceriain interests even thou9h notice of ��^s es�e Sa�:tvry*.�ay prsscr�pe,try Secretary aMn�sws
<br /> � 9@C. 6323. Validity and Prioriry Against tien imposed by section 632t �S filed With e�n'r=a;e o�re'ease d ary i:on t;nFased w�tt�reso�ct ro any
<br /> respect to� ���Ern81 tiv8nu0 tax nOt Id:er than 3p daye�Cer the Cay on •-
<br /> Gertain Persons. �:h• � �
<br /> �a�Purcheser'a, HOIdQ�s Of Secur(ty In• ' sE--"��� iu ua5�,�y sa:isnod or ur.entcrceae'o-The S9cre�3ry f,nds '�='�
<br /> t�st�, INechenic'� LIBI1018, And dudg- ' "•'�:•°""�c� wt tra nab.:.y tor the err�unt assessee,togemer�v�c�oc r. ;
<br /> .' °erst��!p�e:or.�:.:�a�co o�•�••. ;o�est��resoec:;noreo�.tae Coen tu:`/sat�sfiad c��as beM:r�o
<br /> flNflt ���fl (�ifN��tOfS.-T�e�en m::se�c�:u:a� a �orsa-ai p•c,^,a^r;..�c^a•s.��c�:.�c�o aga:y�nentorceao'e.or i
<br /> 632� sna:i net�e va�A w aga•�>�any;.crecase•.�c:r:� > _ =ar;c,a1�roce�� �.t,e_�r��o i�.:c,s_•, ea (21 8and Accea:eC•There i;fum•sro�to Ine Secrolay ar.d '
<br /> Ncunry mte�ost,mechen�e'e�.e�r,er,_��:-e�::e�c•e���-„❑5� � :-_a�Cro;o�ty t�a-c��e:a as�c�_�^sc:���.� axepteA Dy h�m a ter4 that is coMaror.ed upon the payment
<br /> - f104CA lh9�BJ�H'h,Ch fn80t!:M t2Q�.iB^^OG'9 C•':..,.SN,".-^^ �� , . afli��On631 ptCpf'}•5:,'..,;n^C:ry3n.�s o'!na amouct as;essed.topether wdh a!1 i01Ef85t in�pSpgq
<br /> M1 beon Tled Dy;no Sacretary ' •,s-'.r cert�.��eca•s a,7�-;,�o.aTCrs c�ereof,wa,�:n tr,s Sme Dre3cnDW by iaw(�r.WuC��g any oxteM -
<br /> 3 A�_rroy s�.r�s s:cn of sucA t.:*e�,dnC t�al I�In eCOOrdance wrth sath reau�re� ���
<br /> to Place Por Filing Notice; Form.- 9 C¢rta�.-.;;•a�ce•:^••a_� me:+s re�a:ng t�:erm9,co:�d:t�on�,erd{arm ot�hs ppnC end
<br /> (�1 P ecs Fa F�:-�•T^e rc::e re�c^e�c�:n u.:sc:�� 'G p�ss^xK�oans s��o;.es i�er¢on.a5 maf Ce Speaf:ed by s_cA regu!at:on9.
<br /> (+1 e++a:�ee t�isa• 9 Sec. 6103. Confidentiality and
<br /> (�) unaer state taws �y, R@filllt O} NCi[IIe. - �cr c.•;�scs o!^,s
<br /> m Rea!Property•tn:ho rase o!•ea�v�cooky, �o�e g�n�� Disclosure of Returns and Return �
<br /> o:tke w�thm tt�i Ste:e(or tne tocn.y.:r o:her goremrr.sn:ai �t; �iiCi18�81 RU�B.-U^'95'r7L.9 0��_�,s re�rad i'
<br /> �uDdM3i0t1),89 G�tS�g�d;¢;1 tr/!'t? dn5 O!S�C!f$ta�e.,� - Information. •
<br /> ��"`d c'7';=�C'C;LrDCd�^L3'3Td;.1�2l d.�ng Ih�reQuuoC .�..�-
<br /> wti�th th0 prCDORy SuD�OC1 b:h0.�f.�S S".L3:@tl.31:C �e'.,y ce•�o s.�n�crce c .e�she te eea:so�s t',�on tki Dlsefoaure oi Certain Returns end
<br /> a�� �eno�a:�oaeM•���h��9.a�+:�:��:��,,-.. •�.��;o��Y,h.:�,, , .,,,,��",�„�n p,:�S�:.Fi.:a,��,, Retum Infomtatlon For Tax Adminlstra-
<br /> erry.w'��tt+er:an�:�or,,tany,�'e.n ene c"c:a�:��fw a•er t•a eap�ra�:-.::�:;.t�«��:��x�a. tipn Pur f@8.-
<br /> State(or the cc�ntl.o:o:ner Se•+ernmenta�sWOr�s.cr,.3s �
<br /> des�gnated Dy tno iewe o1�uc�5a;o.,�v:r.:c�:na c•-•e�➢ z Plaee For Filing.-a�:::e�' ?�-:h c�c,.n
<br /> t�:b;eCt ro the I+en ty s�u3'e0 oi � �a•.-a-�:.,ea��.•;t,y,_•���a r•,�":,-•,�:�.�. r2� p-;C"S:Y3 Lf drCUni�'�as!anOmg I en•d a noSCO o`
<br /> fB) VlIA Cbrk 0 D�str.t�:�;r.{�Y,��"�.9 ot�����.. • 6on hac beo^5a�p,re�ent to Sett•on 8323i6.Lhe a^i:u�i Of
<br /> ol Cis LntW Sptes d�se�:d ra,.��r:-o,_�:; :�•:: ,:.•:° �� s.:r �a�:e:• .on�s •r'ca :: .o�°::c • ,,r.;: 're e�ts:ar,C�rr�sdr�s:an secure0 C�sucn hgn may Co d.ytaseC
<br /> �t Crop�Ay auE}?a t�Gen i�s;�,,a�ee.wr.ene ror 1:e Stnte!+as se era no�ce or��e�wa�u�od.ana ro
<br /> n01 Dy t3N 695�n3'.?d 3n8 C:rt�nR:�mee!s tA�re��ro^:�r�s �•� 'tt9 C•159 0''?a�,•.�C,g!! ....,x. c �Y PettO(1 1Nb'umishes satislactory wnden e�fQenc�tAet
<br /> =ot i,�F�.:r e��e�eo z�d t�ce�oa•^,. •:ox r3'.^n nY!ar.y E c::��^y`3 r.o raa a r,yht m trs G�GenY��lett W nucn�en a ir�rnds to
<br /> 6uws'e9T� ecc.�e.�, o0a��a��gn:m such�.opsrt,�.
<br /> {Cl wrth Rex:4ar Ot Daeae C�'he 0 sr.c;C'Co..T_,a. s..�se:!:on{�14� en0
<br /> If1U'E 0!firo of tne Axaae�of Dee�e a•.ys���:cc C�i.7u'°D 3. •8�°?f3 W59 ^wh:•'-.9�C3�5 0"":f�;;t?"::^B Ca:B -.
<br /> .1 U!E A'�GOrty Seb;lCt f0 L99�•a^3 5••:..]:,eC . •.•9�, .._ :'B'G`•�^�D'":'lt!.. .e�o';P'S.:�'a;•:r �di,L".¢ `
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