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<br /> Excerpts From Intemal Revenue Code l2) Situs 01 Proparry SubjeCl To Uen.r��mo,es of s�y rocen�a�,n�r,r,ramera��n ti+e mw,.r�
<br /> paragraphs(1)and(a),properry shae ba deemed to be situated• scnbg9;n requtations I�wed by tM Sea�tdyr)conamtg
<br /> 5@�i. ���. Lien For Taxes (+11 Reel PropeAy•fn fhe Wse of redl properly,at tts e chany�e b itf!taxp�ytPs tetUlnts,H a notlo�d MiCh YM
<br /> D�ysl;,al IpCaUOn;or t�veo fiqQ ln apcotdanC�wiUi wbe�cype(Q h Itw SyN
<br /> fl Yry pereon liabb to pey 2ny tax ne�iacts a rehues to pay (8) Personal Property•in tr.e case ot psrsonal pro�erry, in Kf�eh wch msidencb(s Iac�d,
<br /> 1M wne Mer demand,tne amount,�nc�udmg any interest,ao- whether tang�bte er in!ang�ble.ai�he res:dence ot the tax•
<br /> dkbnU�mounL�d0itan to tax,or assessabie penalry,togethe� payer at the time ihe no�ce of Uen is tisd. (3)o�..��� ���+ PW�.—���
<br /> with my cC6b Nit mey actruo in atld;EOn thereto)shsil be a For purpOSO9 of parag�dph(2){BJ,the rQ5ldente Of e Co�pordUOn ol any rquc~a ot Gen,tAe tKm eq�Wred�Ifii�y pedpd'mearq-
<br /> Wn in fewr Of tM United State!upon eA ptoperry and rig�U to or partnersnip sna��be deemed to bo the p�ace at which the pnn- (p� the onayear pedpd er�rg 30 daya�f4r th��a�pinNpn
<br /> propary,wMIMr nrl a pM�orul,6ebnging to such person. dpel executive otifce ot tha puslness is located,and U+e resl• ei 6 years after the date ol the as�e�nent o1 tl�e yx,and
<br /> c,,_ de�ee O}a taxpayer���hase res:Cen:e is �.itheu�t tne U��;:d �8) tne one�year period ending wiN the expiatbn ol 8
<br /> +7e7ti. ��. Period Of Lien. Stat�s shaii 6o tleema�;�be in the Oistric:of Co.:im::a yeyry 8fter tha ctose ol the preceCing required re�linfl perio0 �
<br /> 13) Ferm�1T.e'c^and content Of the coL•ce re`.:-ec'.
<br /> - Unbss a�dab is�pa�p�caity lued Dy Iaw,Ne;en im• • y for such notce oi lien.
<br /> ` ln 9;b�e::�n(a)a�a..to p�esen0ed Gy ths Secretay �:C�.
<br /> posed by se�en b321 stwtl arso at tne trne the asses,ment r�t��s~ae te va:.i r.Ot+c�UUtaetlmg any ott:or provis:on ot iaw SP.C; �:���, �AIAaCR C�} I IA�f �1j
<br /> . b mede and sltUl mntim�n�m:.�tnw i:al�i�t�fnr rnn�mn�m�en ;�6ro�ry i��p ivun ur ixmiani vi a rtoiio�oi"nyn. ' -
<br /> m�esxd(a a►udgment e�a:�st the ts�cp3yer arisirr�out ct s;:cn Disehatge Of Property. '- `
<br /> , i�bllilyr)i9 satisfied pr p�comes unentorceat!e by reason of Iapse NOte: See section 6323 b for �Ot2Ct10� �e�Retease Of Llen. —
<br /> a t�. � ) P sudled ro sucn reguta• �
<br /> ior certain inter�sts even thou9h notice of q���e Seaetary may prescribe,me secncazy,snen� �
<br /> .�5�3C. �3'��. Validity and Priority Against lien imposed b�r section 6321 �5 f112d With a cemt,cate of reiease o1 any lien tmposed w;th respect ta any
<br /> intemal revenue tax not iater than 30 Cays after the day on
<br /> Certain Persons. respect to: µ.h;�,_ _
<br /> t��Purchaser's Holders 0� Seeurity In- � Sec�•�:�cs (t) Uab+iny Sat�sfied or Unen!or�+abie•The Seaetary fir,ds ' � —
<br /> , _� _
<br /> tef88ts Mf:Che11�C'S Lienors And Judg- Z h+°•o'�E'='°-s tAdl th9 IidCiliry�or tre amount assesseo,togetner w��n an to- .. .—
<br /> ' ' 3 �erscnaf p•::erry purchassd a:ra�a i terest in respea thereo!.has teen tuuy sansfied cr has pecome ^—
<br /> ment Lten CreditorsrTho I:en impps^�by sea;an a, pers�na��•c,.a. !e ai �nenlorceabt�;or �
<br /> • q21 sAall rot be va:ul as aga,nst a�y p_r�aaser,ho'dor of a " 'Y Gurchase�1�cascai sa e 9 2Y �_
<br /> aew" Int8resl.methank's lienor,o��uC��er,t�.cn cre�,or un5l 5 Persc�ai C•:c�:;s:5,ected to pcssessa:�cen O ��d Accepte�-There is fum;shed to the SeCretary and
<br /> � y� 6 Rea�p�cre'1;ax ar,d spetia�assessmen;I:ens aaep:ed by him a bond that is conditioned upon tAe payment
<br /> �thereol which meeta ihe reQ.,�re�nents o}subsection(� 7. Res:dent�a�pro�erty sub�ea w a mecnan;c's o}� ���auessed,togelher wi1A ell interost in respeet 1
<br /> Aas been filea by Iho SSaetazy. hen for certain repa�rs and�Tpro�a:rents �e�eot,within the lime prsscribed Dy taw pncluQng any exten• `
<br /> 8 Ar.omey s�:ens sbn of such time),and that is in acoordance with such require� �
<br /> cq Pleee For F(Iing Notice; Form.— 9. Cgna�n i^s:a�ee co�:r3c�s mens reia�:ng to terms,eondaions,and torm of ine bond ane ,
<br /> , �0 Passboak _r-; sureCes thereon,as may be saeafied by SuCh rggu(atlon9. ;:"�
<br /> (1)Place For Fi�ng•The nofice re.erre�to fn subseclo�
<br /> c•�''�u�r'�• Sec. 6103. Confidentiali and
<br /> tq under srate�.aws cgJ RefilUg Ot Notice. — Fo�cur�osas ot°s '!� .
<br /> n Rett Property•In the case ot reat properry,,n ona S�»�- Disdosure of Returns and �@tU�(1
<br /> office within the Stete(or the coun ry,o�o�ner govemmen,� ;iy General Rule.—Un:OSS nObce 01 hen iS r0fded -�
<br /> � "subd�vts�on, es des nated b the iav�s o1 suG+Sta!e.�n P � 9 � q Information.
<br /> � � Y m tr,e manne: resu�oed�n ra raph(2)dun the re uveC ' �
<br /> wfYd�the propeAy SuhJset to the I�en is s�:ua!ed:an0 re'���ng pe�:sd,such r.o:�ce al i�en sha�i be treaced as 4:e�c� (� Diseidsut+e of Certain Retums and
<br /> ' (u) PMyppal prop�Ry•In the case of personal pro� ;ha tlate on afi:ct rt�s f,iatl pn dUArdan�g vn:h S�GSeCLOn.`', ' AOtUrn IINO�tI011 FO� T8X Adflllfllstf8�
<br /> �Ay,whetRer tangble or Intang;b�e,in ona oifite v,i;Ain tho aher tne exp�mt;on o!such rel�lmg peooa
<br /> • Sqrte(or tAe Cpunry,or othor govemmemal subQv�s:on),as , tion Purpoies.—
<br /> de�ynued Dy the�aws ot sucn State,�n,vr.�Ch thg prOFgrty r2) Place For Filing.—A roti:e o1 fen reli!ed dur-
<br /> , sub�eet to��e lien Is snue;ed;cr ��g C'e:eou:red retun�p0'�ad sha�be e!lect.ve er.:y• (2) Discloaure o}emount o1 outstanding lien.•�f a notice o1
<br /> (B) Wnh C1etk 01 Dis:nct Cocn•In!ne c";o o't�e uere - �- 1•en has C9en I�ied purs�ani to SecL•or.6323(�,tne amount of
<br /> W IM U�titsd S'xea distr�tt touA 1�r the jutl:uat os:•:;:^:,t�.th ' ��=�'='-9 C1 h8��5�b'''9d�0:^B O�f:C'��v,h.^,h i^0 Ou151aM.ng OC4ge6or SE��reC$y SUGh I:B���8y D8 CiSCIpSAd
<br /> �P�P�Y�'C�to�n a s8uated,whenever t'Q�as h�is tr.e prar novice o`cen wp t�:eG.end to ury puaon wta tundshe,a a�felettory written evidenCe thnt
<br /> not by[arr��or.e e�i�r�yh rt�es the re:,:::emcns {��} m i'v3 u?se oi rea�pro;ehy.�tie 1�^t et refi!��i9 M�has n righ!Irt tlq FroFa�"�s:�;�t to sueh l�cn cr ir�onds ia
<br /> %oi si,Dperag�.R;Ay,or onta�etl an�recoNed m an inCex���exlent�oqu��ed by obtein 8 6gnt In such property.
<br /> (C) 4V���iecorCer p!Deeds 0'The Distntt 0�Co!um�ia• subsec:ion t��A, anE
<br /> In tM otfice otCie RecorCer of CA:;s a1 the Datr.a c'Co'�mbi3, (B)�n any case�^v.h ch.9p days c��:ore p�or to the date
<br /> H tAe properry 6arb;eel to the i,er��s sttuated���ns D�sfr�ct o' o'a retnr.g c'r���e o�,.en unCe�subparagraph(A�,t�e
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