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<br /> E�ccerpts From Internal Revenue Code (2) S:NS 01 Froaerry 5u5�ect To Lten•For Durposos of Secretery received wrRyn In!prmtyaf Qn th�rtwy�ph.
<br /> parag•apns;�1 and(4),pro�erry s�a:�oe Ceem9�to Oa sduatea• scrmed In regutationf 171wd by ttM&rcnt�ry)conan�itp
<br /> S@C. 6��1. Lien For Taxes (A) R.°ai Propeny�m tne case ot reai arope�ty.at r.s e cnaige m trte taxpsyM's n�nce,M�n000�d wd�Nn
<br /> phys�.ai iocauon:or u eiso faed tn aocadanos witl�suD�ctlon(n N 1h�SUM
<br /> H eny perso�i�able to aay any tax n:g;ecs cr rc!uses W pay �Bl Persoaal Propeny•In tne case o'personal property, In which auch n�ne�(�(oc�ted,
<br /> UIO!�B'19 3:'.91 QBtIla.14,llW BmOunt(inCu��ng 0ny inteteSG a0- t�h0lher t�n�C'9 Ct inta!r�D'0,aT U9 t9Sldente ol th9 Wx-
<br /> dtbna�amount aed�:on to tau,or a;sessa��a pe�aty,to�etner payer ai:ne:.�ne tne nouce of t:en�s t,teo. �3)Requind Reilling PeNod.—in tM�w
<br /> w�A a�y costs Nat may acGUe in adtli6on t!�e:etol shan be a �cr pu�ses:'.a:a�rapn(2)(8),�^e res�.ence a!a corporation ot any r.otcs o1 li�n,the te�m tequtred refilinp perbd'meln!.
<br /> lien in lavor ot tlf9 United StatsS upon�I proparty antl r3hs to o�earsersh+p s^a:��deemetl to Ce v�e p!ace at�vh.cn the priM �q� �p�,���end:ng 3D day!�(!er th�u�k�tbe
<br /> pr�;:eny,w�hether real or peraonal,De:eng�ng t�sucn pers�n e::a�exec�a�s c�ce of the bus�ness is a�ated,and ths res�• ot 6 years after the aate o}the asseasment d the fax,�nd
<br /> ~-^:e o:a t�xsayor«fioso ras-ean;,e�s wmw:ihs Un„sd IB! me o�e�year paciod endin9 with the u�pU�tbn of E
<br /> .�C. �22. Period Of Lien. Sta:es sha�:�e T 3"f9d t0 b9 in the O.stnct o!Co�umbia, years aRer tAe crose r!ths prooedlrg rspWhd ryfdirg period
<br /> Un'e53 ttnOtMr,Qate�s Spec�fica:• Lxotl 0��av..tho�ert!m• �3^ Fc^��.�+�fo�m an0 tont9nt o1 tae not�ce referted to 10�bllCA fl011Ci 01I;3�.
<br /> y s �su_a=.;::° a�s'!a�1 bo aasc�,�ay ey:�,e S��reta.y Such
<br /> Dosed by secroo�6321 shau ar�;e ai lfl9 Lmd'43 35505SR1�;11 -�.;o Sr.a�.r.a.a::n�;�c;k�an:ay a�y otne�pror�s�on o1�aw �
<br /> b m�d�and ariail eanhnue unt�l the i;ab,irty(�r tne amoum so regarc:r�ihe!o:m or�pnlcnt o�a n�tl�ot fen. SP.C. �`�5. Release Of Lien Or , .
<br /> a+ses��(or a Judgment aga�sst tne ta�aa�•er ar:s�r.g oul o�suth Oischarae Of Pmr�artv.
<br /> � uC3Un1y7tS8a081�B00�C8W:n8BC�8��9�CCdC:BD}'�03S0►IOtapse NOte: See section 6323 b tor i0t@CUOl1 (a)Releaae Ot llen. —Subjepw�ut9ir i'a-
<br /> ot ume. � ) P +Du . -
<br /> for certa+n interests even though notice.of �wns es the Seaetery may prescn'E�,u�e sacrerary e�an►,s�e �
<br /> v$C. 6323. Validity and Priority Against lien impose� by section 6321 �S fi!ed w�th ��rtdicate of relaase oP any!ien Impoeed with re�pect to 1�y •,
<br /> in,emal revenue tax nat Iater tMn 30 day��Rer tAe Ery on
<br /> Certain Persons. respect t�: ,4h;�h• �. -
<br /> (a)PUfChBS@�'8, Hold�rs �Of Seeurity In- �. Sec.�es l�� i�a���.y Sat�sFed or UnentorceaDte-The Secretaryfinds z'
<br /> + 2 :��:o•�er.r es mat:ha��a5�rry tor�.�e amouM assessad,together with�II irr�
<br /> �Q(�ltS� Mechanle s Lienors, And Judg• ,, �o•;,,-3:=:opo-ty orteasea ai re�a, terest�e respect thereot,ha�been tuity satisfied or h�blCOm� -�
<br /> ment Lien Creditors.—'Re ben imp;,;e�Gy SeC.��n < oe�sr•.3 �•caarrf p:,:c�ases;.�cascai sa•a �e9a�ry unentoresaL.a;oe
<br /> 6321 s.'faU not Ce v8if0 e9 ogamst any pu�thaser,no Cer,'a 5 �ers:^a ;,r.pe��s,,b,ec:ed•o oossera��en (2i Bond Accen!ed•TA,sre is fumtshed to the Secretary erW ;
<br /> saa:�;.y inlarest,meehan,Cs i�er,or,cr y�dymonf t,en crad�'cr,.r;� ; ?22 r��o�;'a,�-�r.ec,a�a>ses�mb�t:ens ecceptad ty h:m a�an0 t�al 19 eOndRioned upon ihe paytMtM .+
<br /> :�oCte Uiereo��:�h cA meets the re�a;rert:ems of su�;scGm��i - �>s��-�,3;�•��_-,s_�er.•�a m�ha�c's o1 tCe amcw�zss�ssgd,together with all interest in tespett
<br /> has been t�l:d Dy lha 5ecretary. .a��o�:e"�n•e;:r;a�= �+.e•o;aments t�e�eof,wiU+in tne time prescnbed by law(inGuding any exleo- F
<br /> d ac��rey s;-_ns ron of suth bme),and that is in axordance xilh sueh require-
<br /> m Plaee For Flling Notiee; Form.— a cer.>- ••s����ce::��•,a; ments reiating to terms,eonQ�tlonS,and tortn of the bond an�d �
<br /> (:}Place For Fihng-The n�;,ca�ote�rec��^s..tsect.�� '0 �3s.;�°�"�'3r; surenes thereon,as c�y�e speafied by such regulation9. �
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<br /> ra�Sr��n�r:,�a• - Refiling Of Notice. — Fo:F;:r�cses ct tr�s $eC. 6103. Confidentiality and �
<br /> fA) Untlar State Lews , W
<br /> n Real Properry•tn Ihe case of�ea�o�oaer,y.,n cca 5=�°�- Diselosure of Returns and Return
<br /> .�.
<br /> �it•ee wi;hfn the State(or tho co�nry.o•nrer;overr.r.�•; . ,�
<br /> su�c.r.�sron�,as dos� ated by the ia:r o!s�;.n S�a�.�.� „ _, �eneral Rute.—o�•ess�c:�co ot i•an�s retre� Information. -
<br /> 9^ . : : .. �:.-�;c•.:.,� �oa•a,aa�2i�nu�g tne re��ured
<br /> v�h the property suDject to ma r,en�s sr.�aced-ard r,• -y,e-:� ;..n�y��o'i e;�s!�a re rea�etl es��ed on ik) Disetosure ot Certain Returns and
<br /> {�� Personal Pro�rry•In the c.se oc,e•�-�a!c-�:� ;re csce°- �-:.��:s'•e. .o�:CC'd3CM v.i,s.asen��o Return lniortnati�n For Tax Administra-
<br /> e.^.y,ahether tan�:b!o or i�'ang:5'e..n ce�c'��:s 1•.v�����^? a{;�,:-�,,:•�'-�:;��-^.E';i��Ger�d. t'll tion Purposes.�
<br /> StatB(Or thg Wun'y,Or O:hO'gOV9�cn�rtal s�G:.�..5:m.d5 y � � ,
<br /> Ces�g�ated by ths iaws ot s�:n S:a��.��.•,h.:h f;e cro>e�v z� Plaee For Filing.—a r.o::���i::,rer.�d d;,r.
<br /> , S�h{C.!�;,the hen�s srtua:c3:o' ��3:'°-'r:��'e�re':rg pc�.p���g'i re gy»:.;a p^,f• f21 Daciosure e1 a:nount ot ouLSta�dmg hen:if a notice o1
<br /> ,8, w�ih C�erk C!Oisr.�t Co:^i�!�e nle=u ot t�C�iCrk ��� }• `en r.3s eeen��eG pursuam to section 6323(�,the amourtt of
<br /> o!tne Unned Sta:es d s;:.a cocn'x�o i:;i:°,ai C�st^.�n:.r.:h �� s�ch x;:ce ci�:en,.�0:�0tl�n IhB OYfA A.�F,�h Lh0 OUiSla�diMJ C9figataa seeureO by sueh I�en may De dsebsed
<br /> 9�9 propSAy subjeq to`en�s s'ta�:ed.r�he�eve��::g Sta;e h35 :he G'����ctico oS�.en rras f�!e0,and to any pgrspn who tumfshes aatiSfeCtory wtltten evlQence that
<br /> not by law Oes+qrated one oK�ce+ch�ch m�e�s tho requ�r�nen;s ��� �n:ha case of rea�o'op?rty,the 1an ot ro'�I�ng�s ne tias a right In the property sub)eet to suCh fen or Urtends t�
<br /> -'Of Subp�ldgreph(A),w. ?�•s:�:1 an�ro✓'�rd6��n 5��r+J?/:0 Uw?xlBr11 requir9d 5y ob�a,n a ri�At tn 5u�propeAy,
<br /> tC) Ylen RecorCa�Gt deeos Ut 7r.e C�s;r��Oi Co'uT�:a. subsx;�c�;r��ci.an�
<br /> In�he ofFice o'the Reeorde�o�Deetls o1 tn�D.s:r.7 c1 Co'umo,a. �ai.�a�;wse in vm.=c g0 Ca/s o�mo�e D��o�!o t`�e date
<br /> il the ptoD9�Y Scb;ed to'r.� .en�S S.:�a?e7 m teo D:s:�c:o' �'a r`•'�."�C1^�•Sa-�•50 U^::.'S.a�arey a7h(Ai,:he
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