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<br /> Excerpte F�om tnternal Revenue Code (2) S�tus C1 vrcperty Suo;ec!To uen•F:r purpose�M Sec��ry t�,ytvW wrrtt�i��q����*�,
<br /> ua•a��apn3��,nna�ai.�rapenyshl.,00deomeotaCes�tuatea• �cr�dlnrpWatbnaw�ODytIMSant�ry)
<br /> .5@C. 632�. Lien For Taxes IA1 Rea�Proporty•m the caso ol reat propeny,et I� e cn�In tn�tu�ye'�r�d�na,N��pya a�I�in
<br /> ph�e;Wl ioWUOn:or I��bo fiNd in�Cppr�fp��Kp��pyp�m ti yN�
<br /> n NY Penai��a�b N p�Y anY ux neg'ecu or rofusee ta Cay �9i PorsonU Prop�rty•in me�as�ot p�nonN preperty. y����Y�.
<br /> 1M 1��re�NmanO,ths ar.ount(:n�;utl.ng any,.��ere�t,aQ� whotnor teng�b'e or��;ang:b'o,at tne rosiden;a ot ine tax•
<br /> dtlo�w�moun6 itlditbn io tax,or esee��ah�e pena:y.top�tt�+ DaYir it iho Lm�Iha nOG:e of 6en�9 L:pO. t9) Q�� ���
<br /> ��nY�Su tlwu may�orn:� �a�ta��nere;ol aha��be a Pcr purposes o►paragr�ph(2)�e),the res�aonce o1 a earporanon � � ��•�ti�aM
<br /> fiNf 1n fav�r ol th�UnHId StatN upon ati property and ri�hU to o�CartnersA�p snell be deom�d to ba tne p!ace at wNCh Ina prin- �}�y��a�'����������,
<br /> proGeny.wheiMr rpl a pmonal.bNongng,y sJCh person. Gpal axecutivo o�ce of the ous:ness b!aated.end tAe re�• (�) ��'��������
<br /> , dance of a t�xpdyer a�hoso ;osiCcnte i_�vchout the United of 8 yeap�Ru Uf�QW d y�y��p�p���
<br /> SBC. 6322. Period Of Lien. States sha��ba doeme�ta Ce s tho Dlstna of Co!umbia �8� °1e°"''y°"�"����++«+a e
<br /> (31 Ferm-The torm an�con;ent ol the nolice refeTetl to �����a������D�d
<br /> UrW��noMer date is spocrtiralry faed by la.v,thp P,�Itn. ��,uCse:ton (a)ahau b9 pro;cr:boa Cy me Secretary.Sucn �or such nptla p}uea
<br /> b�made�r�ru..�Mr�s����i..��.hB a,5Q5Smom r.oLOe shall CO l"aIKAf1C65'1{hLLYdifY7 911Y OIIYf GrmritiM M 4w . w ' .
<br /> aexmed(ora rs�erp'----- '�.,.�."'���,�.,�°" rggara:ng O�o fo.Tn oi content of a notb9 of Gen.. � _. _.__.. _ �BC. 0��. Reieasefen i.ten or �
<br /> b'�G �iruttrataxpayar�r�s�r.gouto�suct+ �SChA� Ofi Pro
<br /> i'i�dlity)b eatufied or becomes unenforoeab�e by reasan of lapse � t� � �Q��
<br /> a�me. Note: See section 6323(b) tor protection ce�Releaae Of Llen. — s�.a eo,ur,�„�. � °"
<br /> � for certain interests even though notice o1 �o�s a�n,e seu,r„y�„y�e,�,.,,�.S,�„y,,;,,,,,�„ �=
<br /> �be. 6323. Validity and Priority Against lien imposed hy section 6321 is liled w�th a cert�ficate of rebass ot uy Nen k�p����p� ..""
<br /> f8S eCt t0: ����re�enue tax not taro+than 30 days arta tM�y on ;r";�
<br /> Csrtain Persons. p .�
<br /> c��Pu�chaaer's Holders OT Sesurity In- �. 5���-=s (t) Uabitity Sa�sfied o:Unenlorceabte•The Seentary Ilnds •.�t:--�=
<br /> ter�pt6, Mechanfc'e Llenots, And Judg- z• "o'-^-te'�-.es that the Gabiliry tor Me��uM essessed,tr,�eu,a„�a,ap U, i —
<br /> R1Af1���efl rifQd�O�S.—The Gen�m�o�C by secCOn 3. pe��^3:%'OPe�v�rcnased el reta.i terost L�rospect tl:ereol.la!been tu�}r�atisfied or he�beepey
<br /> �6321 SMA not be valfd a�aga�nst any purehaso�,�o:der oi a d• Perscnal property ourchased In easual sae �ega:y�:�enforapDie:or
<br /> eM:ur(ry Mterest mediank;i onor,or�udgmen;��en cred�tor,.ni�i S Pe�so�ai croperry subjectey to pos�essary lien (2} eond Acceptad-There b fum�shed to the S«xwry mo
<br /> ootice thereof wl!kA meets the req�:remen+s o�s.;,sect��n r+� B- R�ai pro�erty�ax ana spac,ai azsossment:er.s accepted by him a Eord that b oonditioned upen yN psyrtNn�
<br /> has Oee�`�e0 by the Secre•,ary. R'S'Qe^'���o'o�e�y s;,b;ect so a mechanic s o}�e amount assesseA,togettyr with ell interest in re�p�Ct
<br /> en 10•c�ha�n repa.rs and�mprovements Inereof,wilhin the time prescribed by law(includlry eny eMen- 4
<br /> ��Plaee For Filing Motiee' FOffti.— � Aro�ne�'s�.e,s s�on m such time),ar.d that�s in accordance w;th auch requtre.
<br /> + 9 Cer.zn�nsurancy co�tracs ments relating to temu,eonditaru.gnd fortn o?the bOnd Md �.'.
<br /> (1)Place Fa F�,�r.g•t;�e not�ce rete:red!o:n suo�eccon '0 ParSOOX,�ans suretes fhereon,ea may be ep�cdied py such repult�ype�. �
<br /> (a)shau be fi�ed.
<br /> t�1 unae�s�ate i.aws t9� Reflling Of Notice. — For p�r�o�os�r��;s SeC. 6103. Confidentiality and .,� :�
<br /> (�) Ree1 PropeAy•In the Wse oi reai prcpert�/.m one S�a�- Diselosure of Retums and Retum '��
<br /> . � offiCe within tho State(or the toan,y,or otr.er r,�vernRenia� it� General Rule.—Un�ess;o::t.o cf�,en.s�sfi�ed
<br /> Subtlivisbn),8s des�gnated by tho�axs of wch S�!2.:� Information.
<br /> wAk7h ihe � :��^e manner prescr,:wa m Para�raPh(2)tlu'u1g t�B reqlired �
<br /> property sub eci to the r:en s Scuateri;antl
<br /> (u1 Peisonal Propeny:In Iho case of Ger;onal�roa• ��p��a�t9 00.hcn s�t etl��nlauord'nce v;entsu95ection eni �Rbturn�Information For�TaxRAdminlatra�-
<br /> 0Ay WhBther tyBg b!B Of ir.tanq:Dl9,m or,e of!i.��5ithn tho a9er;C9 Oxp:!aUOn of SuCh rB1�6ng p@fipQ.
<br /> State(or the opunry,or o�her govemmental subo:vis.cr+�,as tbA Pur{�oses;
<br /> Cesignated Dy tho lav,g of scen S;a:e.�n wn:cn mo��o;.erry '2i PIeCe FOr Filing.—A rp!•�n 0'i.gn r9t��:d dur•
<br /> . 6ubJett t0 the lien is s�'ua:ed:or h �3��,•ea:•ea rc1.,��;�:.,y s��:.ne o+tec:.,e on•y. �2; Osc'asure ol8mowt oT outstand:ng lien.•�l e notioe o!
<br /> (B) With C�erk 01 D:;tr.ct„oar,•In tne o�`te of t.�c'e•% i•o�has bee�fi!eC pursuant to sechon 6323(Q,the enwunt Of
<br /> Of 1M Unitb State9 diStnq pp��f�r;ne�.,d�e�a1 c�stn;t�n e.h:�h G) S.,Cn�y,:CB Of LP1 ;r0'•�g0:r,tne u�ae m xRiCh 1tfB OutStdnd� GW�dV00 SCCUfld D auch lien rn�y p�discloMO
<br /> Af�Orop�rry wbJect to��en�s s�tuatM,wher.evar;ho S�:o nas Ue pnor r.oc�o!:an v.•as t�:yd,� to erry p�rw�wtq t�rf���,�����
<br /> �^ot by�aw d"s�"$!�!a�a c!*.x��h:�mas;s ih�r�a,;rarr,6ns „•1 �n the casa cf rezi p�Darry.t^o faCt ot rot;;r.�Is Ae hat a rlyM In the�rv,leAy aub;xy to sueh Ilen pr IM�pp
<br /> ol M�bperepnph(A),a 3nt�r��pntl rp^,prC80�n an fr.CBx t0 th8 Ox10r,!rgqu:red by oDtaln a rtpht in auCh property.
<br /> (CI Y/rtlf RxorCer OI OeMe Of Tne O�str�::0!Co�uT9�o. sub�oct cn i��d�.a��
<br /> �n lhe of�a W�:e Recoraer ol Deods of the D,s•✓ci cf Co'�my�g, �BI.�a0y C�59�n x�ca gp aa�s or more pri�r fa!ne Oate
<br /> H the prop�M Sbb;OGi SO th9 I:On�9 6�tuafbd��la�D 57iCt 0! �•`�`Oh.r p}�J:,A�f'0�y^��r SubpNB •IIPh(A).i`9
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