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<br /> 5nrered �s pocument No. 4%
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<br /> Excerpta From Internal Revenue Code (:1 S?tue 0�Ro�}ty Se":ect To Ges�•Ecr;.v;roosee of Seaetery nceNed wrltHn htlbrmetbn(tn th�mwbr ph.
<br /> " pa�a3•ap!+s(�)and�o).Frc�:ps�.�asc�o�asio:es�a�ated• scriD101nrepu4���an�ISSUeOCyth9Sev14ry)conamYtp
<br /> SeC. 6321. Lien For Taxes �A� Raal PropeM•i�cra rase cs ra?t oroaer.y.at ns e cnange tn me texpay�er'a roswence,n a natce ot wcn i»n
<br /> Chy;�cal IpCaG�n:pr W g�sp tl�in�COrdante wAh SubSecUOn(f)in tM St1M
<br /> li eny parsen i.ah�a to paY aay sax r,eg;ecu cr w'�sos i..Fay �3i PEt5003]W.C�Ct,y-in;CO Ca50 01 pC�50�3:U'OpBAy. Ifl wh�9h btlCh�6SIdOnGE 19 bCilEd.
<br /> . the aame aRer Cema.".�.i98 8f00::n;��ot:u�mg any m:e�as� d� uP8:�6�td^y.'c'C'�ti8^y^�'fl.0:t.",A re;C8�C8 011hB ta7F
<br /> C�ocw amount,adamo�to tax,o�assessaoie penzny,txo;ner �ayer at:he Lma J�e noace;.:„en s t�,ed. �a�Requlrad Retllin� P�riod.—h u+�aw
<br /> w�::�asry CoSU tha:t�dy OCUU9 N eddGOn tApretol sna'I�j e Fo�pu.posos o'para�raph�2i�8..:`a res!Cence o}a corporat:on o!any notlee W li�n,ttN torm Ysquired rofiling perbd'meW•
<br /> GeR c.iavor of tha United S'3d1!UpIX16�pr6p6�Iy 8nd ryh:s to or pa^rersn��snaa Ce deemc0 t::a me p:ace a�wn:cn tne pnm (A) ihe onl�yetr perWd ending 30 daye tlt�r IM expkatbn
<br /> pre;eny,vhether net a pena�.6e'on�ng!o s;,:h oosen. apal execw,�•s olrce of the bus!ness ts bcated,and tAe resl- 016 yearo aRer ihe dete ot the asse�ment d the tex,end
<br /> dence c1 a t��aye�xhose res:�erce is s�'n�ut the Unrted �8) the o�o-year perwd endnp with the expiratbn ol 9 r
<br /> S@C. �22. Period Of Lien. States sha�:Cc daemad:o bo m the D�str�10!Co++.-�.�, year�eRer ihe closeol the preceding roqulrod nfiNrg p�ric�
<br /> u:�:ess zrather data b spec�*ca,. +uey b �a,..t�a i+e���� �3� F:'m.��Q!:nn a�d con,en;o!tr.e ro.x�ce'e-re�to !or su�notiee o��e::r .
<br /> Y Y in r_ts�c:_n .a:s':a! �e oresc•:eo Dy;h_ S�e�a-}� Sce� '�.
<br /> posec Cy sedron 6321 sAatl a�se at tr.o tmo tno assessnent �pb:e sna�te vaatl noM�4l;iana..^.g any o:ner p:avsi�n of Idw SQ(�,. 6325: Release Of Lien Or� � 't-
<br /> 19 rIWdA 8ttd Sh811 COfittllUO UOLI th8 lid9i!�ry fu tr.e amc��!SO rQgaro.n�:ne b-n+cr w��ent c!a rCUCO 0�Iien.
<br /> a�xssw jor t judgmani�a:^�si me raxpayer a�mg oui oi suc� Giscnarge uf �ope►ty.
<br /> h�hioty)�9 53t�5��80 or D9,;CmgS cnPnfOrCpOp;e Oy reason of�ap5e NOte: See section 6323(b) ior protection ca,Release Of Llen. — SuD�ect w auch regma-
<br /> of Cme. °
<br /> for certain interests even though notice of t�or.s es the Sec:etxry may presaiW,tha Secretary shall issus ,` =
<br /> .S@C. �'13. Validity and Priority Against lien imposed by section 6321 �S fil@d Wlth a��ut�cate o1 ce:ease ol any iien Imposed with re�pect ro ai+y . %_
<br /> f 0 S p 8Ct l 0: �n.ernai re•renue tax not W!er tnan 3p days aher fhe day cn
<br /> Certain Persons. �fi��h• �'-�=
<br /> �e�Purchase�'s Holdere Oi Security In• ' 5�-�'��� (�1 Ua5„�ry Saust�ea or unentor,�ab:e•The Socretary 5nds ,:
<br /> . ; ���:..;��.�S that the iiab�i�ry tor Ue emount assessed,togelher wPh 9II In�
<br /> tQr88ts, Meehan e s Llenora, And Judg• � ?e�s:^a c•ex'fi(:�:".3594 8'.�c'3.� terest�n respect tr.ereof,nae been 1u�y sat�stied or has peeome
<br /> ment Llen Creditors.—The�:n�mp;s�d Cy sez:o� 4 For;on��p�o;,ofi���•cr•as^0 I�tasual Sa'9 �998"y unp�forCCa51e;or �
<br /> 632)Sh39 f1d De vdlid tl 8gtfn5t eny pc•ChdSBt.BO:Cer a+g � Pe�s,nal proYe•:�5��CC'^a:0 C�SSOSSJy I�n (Z) Bond Axepted•1Tlra i9�umlShed to ffi9 SlCrBtary er.0 -
<br /> 6ecurity,n;erest,meehenk'e lieno'.Or j�,��^�0r,t I.Bn Cres;pr�n;d g ps�,p.;�erty w:a�d soe�V BSSCSSrt:gO'i�ons accepted by h!m a bond thet I9 eon6tbned upan the paym�nt
<br /> �atke tMroot whien meey!hs re�a+rert:er.:s o}suhsectan�+� � Resdo�r•al p•ooert�s��ea co a rr.ecncn,c�s o�me emount assesse0,topeiher wAh NI interost in respact
<br /> na1 been fted by the SeueWry. �en ta ccrtam repa rs a�a;T��O.^mer.tS thereol,wchin the time prosaibed by taw pncluding any exteo- ,
<br /> B Aticmey9��ens s:on of such t�me).and thet b U eccoroance�nth aucn repuiro-
<br /> cq Place For Flling Notice; Form.— 9 Cena n�n�crar,c�co��ra�•s ments relating to terms,cone�t�ons,end�orm of tne Dond and �
<br /> , 1D Pa55DOCk I�ans Sure:�es NereOn,a9 may b9 SpECifi9d by SuCh rEgu!aLbrs �'
<br /> (1)Plate For Ffinp•The nobce ra.e�red to m subse��on ,
<br /> (1�)6ha11 be fi:ed. g Sec. 6103. Confidentiality a�d �
<br /> (A) Under State Law9 �9, Refiti� Of Notice. — Fo;p,•posos o�tn:s
<br /> (] Real Property-In the cabe of rea�D�oaertY,m«'e 5��^• Disclosure of Returns and Return
<br /> � ort�ce w�tnm tne Sw:e or me eoun o�o;�e� ovemme�ta: .� Information. '�
<br /> aubdnisbn), aa Ees�gnated by the iaws el sucn S!a!e. ,- r,;;' General Rule.—U�.ess r.a:,ce of i�en�s ret,:eo . _
<br /> ���pr ,e-a�.rec presc•aeo n oaa9�c�y�1(�LI OJSng tne reauire0
<br /> openy suD;ect ro tne i.en�s s�:�a:ed;ar.o •e'.�3 Ce'.�o.s�cn nr;:ce o' •en s^3�r,e teated es t,�eo on ik) Olselosure of Certa(n Returns and
<br /> (�y Persanal Property•In tho wse ot persona;F�c� �,e:a�e c-v.-.:�:i�s I:gtl���axOrCarce tiv;h Su:sec:.on�tp Return Infon9tation For Tax Adminlatra-
<br /> e�t}r xt�ether tarpibte or Intang�b!o,m one cfGCe v.iN:��e a`ter tr,e ex;•�:o�o!s�cn re;:::�9�e�oo- tion Pur oses.�
<br /> State(or the oounry,a omer govemmema�s::oamsar.;.as p
<br /> dASlgndtAA by th9 IawS OI SuCh$tdte,in xh�th Lhg Fr:�e;� r2t Place For Filing.—a rot:cu c!r.er.rer�:e�dur•
<br /> Subjecl to the lien�s 5.".cated;or :n�!re rcq.:.re�ra'.':1g ce��o0 s:a:i Co e}'•ect•:e rr�• !2� D�sc:osure of�rnpunt ot o�15tar.d•ng fien•A a notice o1
<br /> (Bj Yltn C.e�fc 0�0"s:�et Co�d•In�he o',•cs c':^e:.e•� 'a' '�� ..en has Deen tie�puauam to sectaa 63231�,tne anwunt of
<br /> 011tN UnGeO Stet9�d4fiU CouA lor the j�1'a3,.".Strwf�n:ar��r � 5,.�•".�.�'•t�ce o':+gn is refiieA m;t5@ 0"^e•�whtih :ne outsiara�ng pb��g8u0n S�cured Dy S�c::cen r�ay be�:SC'asEtl
<br /> pN aoperty suD}1tt W fien Is siluate0.afier.7l�r�he 5tate has �e;�or rtt':co of fen wes fi'e0,and to eny person wfq IunuShee saGSfaclory w^t'en e�Ceny��a;
<br /> rqt Qy Ww tle9!pneteC ot!9 otLC9 nh.�M mass!M3 req�l�remen�s .'1Re casu o:rcal pco��.;;.t:L ta��'r�iflg i9 ho has a riflht:n t;se;,r.y;,gMy�;��to 5�ch��ar]!�r+�r,��t�
<br /> d avbparepreph SA),0� Br::':�af�fE4,MdE�3�f 3n��CBS l�L'�9 e+'3R��0��^84 by U�ta�n e nghi m euch property.
<br /> (C) Ylan RecorCer�Deeds Ot Tt�e D�s:�c�0�Co�u^D a. r�se:t.os It��a�.e�a
<br /> In the offiee ot Ihe Heccr.e•cr Ceees o't�e�u:cci ef Co'cnD�3 �9�°a•�case:�:.. ^ 5�i���s� To•s Mr:c•;c�he dete
<br /> fl the proparty suC;eq;a��e���n�s s;���_�^.,e Dsr_. � o'a._�^.� �1�.... ., e� or:a�s.:�°z;rz;,r ,�).me ..
<br /> Cofumbia.
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