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<br /> Excerpts From Intemal Revenue Code (2) Situ�01 Pmperry S9b�ect To Lien.Fo��e m s.a.my►.o�«�wrn�,�eo„�,�»�,«o�
<br /> ' para9raphs(t)an0(a�,propertysna.iaetleemedtobesituate0- scnbedlnn�ul�,.x:�f�wedbytheSecnt�ry)eonurNnp
<br /> $@C. 6321. Lien For Taxes 1A� Real Property•In the case o1 real properry,at�ts e cnanp��n m�uxpiyers nuderta,e a raea ot�r,n nm
<br /> Fhysical kution:ar b wo fiNd In amader�xlh suhaectlon(�N 1M State
<br /> H any penon Ilable to pay eny tax neg!ecu o�ratuses to pay l81 Personal PropeAy•In tho case o1 personal pcoperty, in whbh wch retW�nce b IoGlW.
<br /> 1M a�me aRa demand,the emount(mUud��g any�nterest,ad• Kho�her tangih'e or intang�D'e,at the residenee ot the tax•
<br /> d�on�i c++oum,add�twn to tax,Or esteS5a0!e pCna�,y,coge:h�r p3yer at tho time the nocco o!r•en�s s�;ed. ts)RYqUIrAd RYtll111q P6�IOd.—m tt»cw
<br /> with pny oos�th�t m�y apxw In add6on�hereco)sha!1 be a For p;,rposos of paragraph(2)(B),the res�dence ot aoorporation o1 any no6ce p!Y�n,tl»term Yequlrod rofiAng pertod�meen�•
<br /> Gen in farM d tl��lhdted Slate�upon aA praperry and rght�to or partne�snlp shan bo deemed to be tha place at�n�hkh Vre pAM �p) �y p�.yeaz�Q�30 daya aRK th�exptreUon �
<br /> p�eny,wlietMr nei q pMOrW,bekng;ng to such person. apal executive o!tice ol the husiness is located.aAd tha rpsi� o}6 years aRa the date o1 the essesiment ot tl�s Lx,aM
<br /> dence o�a taxpayer titilwso residence is titimhout 1he UMted �8) tM one�yea�p2dod en?ng with the expvatron ot 8
<br /> , .58C. �22. Period Of Lien. States shau bo deemad to be in the D�utct ol Columbia yeare aRer the cbse of ihe precediog reQu�red refiiing pedod
<br /> i (3) Form•Tho form end tontent ol tho nOti�reterred to lor SuCh notice o}I' n.
<br /> • UNess anovqr dab m tpec�fca':�r t�xed by la++,tho Nen I�h• "�
<br /> ��_ �oa h u .��,...,��� + tin 9ubsa:tn f91 SIia1�tfe'prestnbed by the 3�Crelary.Such
<br /> `�-_�•"^'�t-..�t�..r;,..;.•�a s._.__..__._25S°,==.k�.,. � Y�,;,�S�m��w rpit�•�nrirriq,Ka�riiiy ary u;nvf,{xwis�:�uf imv ' S�i: (�3��: Heiease iJt Lien Ur�
<br /> ts mada and sheH tanbhue dnul the I�abady fcr;hq am6unt so regar�ng the torm or sontant o}a not�ta of Gen. �- ^ -
<br /> pases�eC(M e Judgment agair�t the taxpayer ansing oul of such Discharge Of Property►.
<br /> . II�DII'Ay)b aatisfied 0�Deoomes unenlor�abte by reason of lapse NAte: See section 6323(b) for protectfon ce�Release Ot Llen. — Sub�ea to such repu�a•
<br /> a U"'°. for certain interests even though notice of arr r ate�roe,�sec�e sn����a -
<br /> t;ons av the Secret ma
<br /> �BC. 6323. uS�ldl and Priori A ainst Ilen imposed by section 6321 is filed with a cen;ficate o1 rebase o1 any lien tmposed with e�pect to any :-._
<br /> � ry g intemal revenue tax not later than 30 day9 after the day on ,
<br /> Certain Persons. respect tu: � �_.�
<br /> �ehith• , 3=r_
<br /> ai Purchaaer'S, Nolders Of Securlry In- 1• Secur�i.?s (1) Uab�iry Sa�isLed oc UneNOrctRable•The Secretary finds '•.�
<br /> t!t'Ait�, MeChanlC'e LlenOrs, And Jud - 2 h!�tor ve:!,c:es mat me i�aeaay�o��re amau�i essesseo,tog8th8r with 811 IM • _
<br /> 9 3 Personai proaeny purchasoa at reta�� terest in re5pect thereot,ha9 been tuly saUSfied or ha�be�me I �
<br /> Rleflt ��8fl C�hO�S.�-The��en imposed by s:ct.on .t Personai o-s.�C�:��sed In casuai sa;e iegaily uienfo�ceable;or }
<br /> F'. "S
<br /> 6321 ahall not be vafd as ag3'nst eny purchase�,ho:0e�ot a 5. Person�i properr/suCiected to passessoy�an (Z) Bond Accepted-There is Nmished to tha Seastery and
<br /> NCUrAy hterest,mechamc's'•znor,or judpment Gen cred:or until 6. Rea�D�epeny ta�and sFac�ai assessment i�e�s accepted by him a bOnd that Is opnditionHl upon th9 payment
<br /> 1qdC1 tMnof xfilCh meets Vfe requirements ol subsectron(Q 7. Ras�denGat propeny subject to e me:han;c's of the emount asses�ed,together with al1 Interest i� resppc�
<br /> . hq been tded by Ute Secretary. .�en for teRain repa rs antl impro�ement9 thereof,wiUiin the time presaibed by taw(nctu�ng any exteM .
<br /> , B. AttaT�y's��e�s s:on of such time).and ihai ts In fl000rdance wY1�such sequlra �. ;
<br /> cq Place For Filing Noilce; Form.— s. Certa�o��uurance wm�acts ments relating ta tertn9,Cortd�lonl,8nd torm of the bond erb F .�..
<br /> (1)Place for Fiflnq•The notice re:erred�o in su05ection �0. Passbook!oans sureties thereon,es may be apeafied by such regulatloru.
<br /> (a)ahall be filed• `��
<br /> cq u�,aer s�e�e�aws cs� Reflling Of Nofice. — For p�:uaes or w�s S2C. 6103. Confidentiali�y altd
<br /> m Rea�Property•m u�e case o�rea►propeny,tn one 5�+���- Disclosure af Returns and F�etarn
<br /> � � �ofAO�wilhln the Stat�(Crthe Counry.or�•xer qovemmenta� ��� General Rule.—uniess rat�ce ot ren is rer�ed
<br /> Information. ���!L�
<br /> lub�vltlon),a8 des�gnated by the�aws ot sueh State.1n in�he manner preunbed m paragraph(2)during ih9 requhed
<br /> � whkh tlM property sW,x!to the Iisn is situated;and refiimg period,Sach noFCe ol fen sha�be treated as tfietl on (k) btaelosure of Certaln Retums and �
<br /> (h) PefsOnaF PtopEAy•In the G758 ol;ersorWl pro(s- me date on�vn;th�t�s r,�Ed(in accordance with Su65eCLOn(f)) Return Iniomiation For Tax Adminietra-
<br /> • eAy,xrtiether tangih!e a intengibte,in ono c`'ce withm v;e ar,er tne expirat�on ol such ret�rng period, t10R PU(�lOi9L�
<br /> ' Sns�(x the counry.a other govemmen��tivislon),as "'•
<br /> d�sl5nated by the taws ol such State.:n,���r�hs property (2l Place�a� FiAng.—A notice of lian refileQ dur-
<br /> , subjeti to the Iien Is situated;or m3:hp tBquirg�,'rg5;^�per�od shail be eltedive onry• (2) Disclosure o!amount ot outstaneing I�en.•il e noneo 01
<br /> (B) Wilh C�erk Cf Dutrict Co�K-In tho c15ce o1 the c�e:k (A� d- Iren heD boen fi!etl pursuant t9 secGOn 6323(Q,the amOwt of
<br /> _ O�{IN UNMA Sl91E9 tLS1JiC.l CCCA t011h@ JUO�L'121 OISUkS N SYh:C�1 (U Sath r.OUCO o�6en Is retiiod in me ott:ee m v�nich Ih9 Out;Wnd�ng;.D���a50n securetl by sucn!:en may be d�5ctoseA
<br /> �DmPonY bubjBGi t8�bs�s3uatsd,�fienave+the StatB has the priot notic9 of l+ert tv88 filed.and t0 8ny pere0n wM futNShe!6ei!1(RCl4ry wt�tert e�tMenC4 tRE!
<br /> � not by!aw d�signetsd one office wh�ch meet�the requiremonts G4 in the wse ot real propeny,the ieq ol refiGr.g 1� he hd9 8 right in Ut9 prOpeAy euDjlCt t0 SuCh lien Or(MMd!t0
<br /> i p�����(p�,a entered and recorded in an Indsx to the extent requ�red by obtaln a riflh�!n such properry.
<br /> (C� iYrth Reoorder Of Oeeds 01 The�.s:.•:��f Columbia• subsectian 4fj 14�,and
<br /> • In tha o�'re of the Recordgr ot Deeds o}tno IIs�x ot CAlumbia. (B)In any tase in wh:th,90 dayb of more p:i�r tp tt!g dete
<br /> H the�roperry sub;sd to the i�e�Is sifua;oo ia;he District ot o� a rei�!�ng ot nut�:o ot I:pp uMer sub�aragraah(A�,the
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