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<br /> Excerpta From(nternal Revenue Code �2� s�n,�a a�:pe�ty Su�i°n To Uen-For purpo�e�of secmery rocenroa,�,,�,�rom�„�a,�n n„,,,n,u,o,�.
<br /> � paragrap�s(1)antl(a),property s�a t be tleemad to De situated- scri6ed in nyu4tbn9 IuueO Oy Ihs S«xapry)oonc�mUg
<br /> SeC. 6321. Lien For Taxes cai Reat Property•In tts ra�e of real preperty,at n� e cn�,e,�,a»u,�,yK�,re�,o.,,�,,M a„�,o��,u,w„
<br /> �nysral iocation:or Is elso t�i�d In�ocordavice with subs�aion(Q 1n Ih�St�ts
<br /> ' N any p�rcon liade to p�y eny tax neglects or re'uses to pay (B! Peraonal Propeny-m L�o case ot personai propxty, in wAic�Wch r�nce is bcale0,
<br /> 4b SarM eftet demand,tly�mpunt(�lu�:ng any in!arest,ad� v,he:hor tang�:!e 0��ntang�ble,at tne res�CgnCe Of the tax•
<br /> d�tlo�a�artwunt addtton to tax,or assessante penairy,togetMr payer el the 1:me the no6ce of lien is fi;ed.
<br /> wid��ny Cost�tAit may�ouw in aylaon Neroto)sha'I be a For purpose9 ot paragraph(2)(B�.tAe residence pt a Corporetion 01 any)nohc�of Gsn,VN�i„YeqguirePtle fi�peria�d'm�epn!.
<br /> V911 ifl tivOf C�ky Uflltdd$I�fN UpOfl E�ptoperty dnd�igh!!t0 cr paKne-sa°p sha�i ba deeme�tc�e th8 pld�e at�rl:i:h the pnn- �A) the onayeu pertod ending 90 days atter the��4etipn
<br /> Dropeny,whetMr nei a�d,bebng�ng t0 suth per5on. dpal exec�'�e o9:te of the DuSirsu i�bcateO,and the resi- o�6 yearo after the date of the asae�ment d tM tax end
<br /> C=n;,e ot a taxpayer t�i�pse•es��^eo�s xi�houi the Unded �B) the one-year period entling Nith the explration ol 6
<br /> S8C• �'22. Pe�iod Of Lien. S:ates ShaA be Ceemed W be ir.:r_�istnct of ColumOia.
<br /> ;31 Fc�-•'"e farm ar.d c_°�r^t cl the retce raterred ro Yea�s after Iha close ol fne preced�ng reqWred refiiing pertod
<br /> Unless anW�r daM�C�,tifca�iy tYed 5} �r..tna lan im• in sc�secs.�- ,a•srau Ce c��be�Cy thg Secrotary. Su� f��suth t�OGCg Ot LOn.
<br /> Desw osr seer�ai 632t snau ar�se at tse t�ma;es assessment ,�.;�s�a�:w La:t►non�;,hsa�x:g arry cer.er pcov�s�on ot law $�, 6325. Release Of Lien Or
<br /> b mads and�hall oontifn:s untJ thg iiab�lity(cr tF.e amount so reSaC�ng��9'^n er cen�en;o!a r.�tice ot lien. �-_ -
<br />. W�SMEI�1�11(SC�M�1tELl?1115�VIBT3Y03Yi1fA�ClMM�}n}c�M1 uischarge Ut Properry� � '
<br /> Bebiliry)butisl'�edabeco�nes unen!orceaatetr reas�n of�i .,o Mote: See section 6323(b) for protection ce�Release Oi Lien. — s��ea ro s�,►�ym�.
<br /> ol t;rt�e.
<br /> for certain inierests even though notice ot Lons es me Secretary may prescribs,the Secretary ahau�ssue
<br /> 88C. �23. Validity and Prlority Against lien imposed by section 6321 �S filed with e oertrfcate ot rebue of any lien Imposed with respNA to any ,
<br /> �@Sp2Ct t0: in:emat rovenua tax not later than 30 days efter the day on •
<br /> Certain PerSOns. Vm��h.
<br /> (a)PUfChB��'� Holders Of Security IR- �� se:_-:es �t? ua0�i�rySa:is�edo�Unenlorceab�a•TheSecreteryfinda '
<br /> t�ro:ta, Mechan�c'9 LI@110�5, And Judg- 2 �•oror vo._es that the liab�i�ry tor the amount essessed,together witn a�i in• _
<br /> 3 Personai Crc�eny�c•c-aseC at reca,i terest In respecl Ihoreof,has been tu�ry saUSfed or nas become
<br /> ment Lien Croditors.—fie I�en imposed Dy s�ct.on s �erse�a:pre;c^;C.rtrased in cascat sa,e �egatry unentorceabte;or � ��i
<br /> 6321 ahap npt bs vlid a!egainst any purchaser,ho!dar of a 5. Perscra::•: possessr i en (Z1 Bond Axg te0•There is fumished to the Secreta and =
<br /> Neuriry Inkresl,medwiic'a lienor,or)udgmen�:en creditor cntd Pe"r s::a,ee:ea?o ry p ry _
<br /> iadoe lhereol which meN!the requir¢men�c`suhsect�on iU s pea�._er.,r�ax ard s�eaa�assossmer.t::ens acoepted by him a bond that is candi�oned upon the payment
<br /> has Oeen fikd by the Seuetary. �- Res,dea:a�;:ceerry s::�ect to a mecr.an�c's ot tne amoum assessea, together wih an interest in respeet
<br /> I,en i�r cer,a:n re;,ars a,��r�prespm=nts Nerepl,within the time pre5cnbeA by law(�nduding arry extern
<br /> ' 8. Ar,o:rsy s'.e�s s�on ol such t�me).and that ls in ecoordance wiih sueh require� ;�,
<br /> m Place For Fiiing Notice; Form.— 9. Cer,a.1 ns�rar:e cc�::ac�s ments relaUng to terms,oxid�tlons,aM form o1 the bond and
<br /> (1)Plaoe For F�inp-The not:ce re1erred to in subseceon �0. Passbv;.K!oans suret�es therean,es may be apeafieC by such regulation�. � ,
<br /> (e)eh�il M fiNd• ,;
<br /> tp u�e.r siat�uw, r9� Reiiling Of Notice. — For purposes o1 th;s S@C. 6103. Confidentiality and �::
<br /> m RW Prop�rry-In ths caee o}real properly,m one SeCt•o�. Disclosure of Returns and Return
<br /> � • 'ofAa witNn ths Stat�(or UN counry,ar otMr gavemmentai �,� General Rule.—Un�ess nosco of uen i9 rofi;od •:?}!�
<br /> •++b4ivitkel,e�dnl�eted Cy the iaws ol such State,in m the mar.r.er;rescnbe�in paragraph(2►dutinQ tha reQulreC Information. ;, „£
<br /> �vhkh the pro�x�P ub�ect to the lien is sih,ated;ar.d reG�ing penca.s.:h r.o�:ce ol i�en snen oe rea:ed ss tded on (�) Dtacloaure of Certaln Return� and
<br /> roperty�In the WSA Of pgr50nal prop� the ca:e c�.���;i5 f:�otl(.n BCtArOd:�:e w�;h SuDSBCt:On(Q) Return tn}Ormation For Tex Administra-
<br /> �rry,whether tug�Dte a Intang�ble,in one otrce wiu,�n me after tre ex;a:�o or s�ch ref��,�9�oa. tlon Purpo�s8;+-
<br /> Stats(or the oounry,or otAer BovBmmEntal subtlrvi5�on),as
<br /> dai�nated by ttie�aws of sucn Sta:e,in wfiiCh the property (21 Plaee For Flling.—A�c�ce oi i�en refi!ed Cur-
<br /> , 6uDJoct to�he lien is stueted;pr �g tre reqw•ed retr�ng;;e:�od:ra:�Ce e!te:'�tie ony• {2) D:s�os��e a!amouat o1 oubtandmg pen.•if a no6ce o}
<br /> (B) Wiih C'erk 01 Distria Cou�t.In the o�n:e o1:na cis:R �ai �f- i.en hae beon 1�!ea pursuant to secQOn 6323(Q,the amount o}
<br /> d 1h�Uniteb Stetes d4Vr+t court lor the��a�aat O�sinct n wn:cn ;�) Sc[h r0:C�OS h90�9 r0•�.BU iI1 ing OfhC9��vih��h :ne o�u:ana:ng ob��gaw�sewred by such lien rtqy be discloNd
<br /> IM property subHct to Een b sftuated,whenever th9 Syte he9 1�e pnar rr„�g of i�en wa!h:eC,and ' to anyr peraon who lumLShe�catislactory wrinen evf00nCS ihat
<br /> nof b14w OsslynaR�d one o�iee wh:eh meets t..e requ�rements f�1 �•�s case oi reai property,lhe tact o1 reh.:ng�s f:e has a rlght in thq a0perl�r eub;eCt W SuCh f;en or(r�ndg t0
<br /> �a����A��� R�'gr?�:3"d f?CC.'L�°�IR dR f72Q0X:O:*,o az:s:si rec�;red Gy O`vicdl b fi9h!in SUCh ptOpB�.
<br /> (C) VYrtn HeoorOer p1 Deeds 01 Tr.e D sV ict Of Co�umbia• subsac:cn(q ra;,an9
<br /> M th�o48ce ol Ihe Raco:Cer c�OeeCs ol tne O�sJ�ct ot Caiumbi�. (a)"e-;=>_y:�n wh.cn,g0 days o�ma.e p�ror to the dato
<br /> tl��rty su0;ect to tr.e cen�s sm,ate0�n tr.e D;str�ot ='3'°'�;c}ro::e of ien�ncer su5pzragraah(A),tr.e:
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