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<br /> Excerpts F�om Internal Revenue Code t21 S�ws OI Preporry Sub)�a ro l+en -For purposes of Socrotary recetued wrinen iMamttlon('n th�nwrwr prr
<br /> parag�aph>��)and(�1.prope:�y sha'i be ceamed to Oe s�taated- scribed in repulaUOru IuuW Dy th�S«x�t�ry)oafardnQ
<br /> 5`eC. 6321. Lien For Taxes (A1 Real PrcCe.ry•m;ne caso oi real propeAy,at fts e cnange�n tne taxpnyer�reeidaxy,K�not�a ol aucte dr,i
<br /> phys�ca;t�t:on;or Is eho fd�d In axordano�w�h wblecUon(Q In SM SIIM
<br /> If any perspn��ab�e;o gay a�y ta�neg'ects er reh,ses!o pay {Hi Perscr.al PropSA}r•!n tne cas9 e�per�,+r.ai�reperty, in whkh euCli ro!!!leRee i!leteled.
<br /> tlN wne aRer demar,d.Iho amount(mp;;d�ng any mteresL ad- «�+elner tang+b'a or mtar:y.b:a.at tne restaereo of the tars
<br /> d'itbna�arrwunt,aCa,wa to tax,cr assessatie pen�y,togetner payer at me time tre no;:ce ot::en�s t�;od. l91 Requl�od Rsfliin9 Pwiod.—in�M ew
<br /> wAh any rnst9 tha:may�xru�in aCG�tion there;o)s1a�l ba a For p��po;es c►oamgraph(2)(9?.�he�es�Aa�;.a p}a Corpoatfon p}�y�a�y��Y��n{;����,
<br /> fien�n tavor ot the Un3ad States upon ell proceny anu dghts to or paAnersyip shail be tloemed to Ce the place at wh:ch the D�n• (A) the one�yw pxtod�ndirg 90 dty��fMr tlti�plr�lbn
<br /> properry,whetner roal a oersonai,Cebng ng ca sc:h person. doa���aecuUti�effCe ot ffie business Is Ixated.9nd the resi• 016 yean a11er th�dete ot tM a»axn�nt al ths Ux,�nd
<br /> den:a �! a �3�cayar�chosa �as.a�cA i; a�eout tne U�red (8) the on9�year period ending ri'r,}►f1N�xplt�ypn p1 E
<br /> $@C. ��. Peri�d Of Lien. Sta:es snar,te deemoa to te�n;`s o�stnct o�Co'smb�a. y�e�aftsr the do5e 9�1M proqdingrpuhd 1'�Nhp pltbd ,
<br /> UNesa enother date ia spec�f:w: fuad D Idw,the I�en im- (3) Fqrtn•Tho tom an�cor'.��t c�the notice reterted to tor sucA ratlw of Gen,
<br /> h Y In subsect:on(a)shau b9�resca5ec.y the Secrebry.8uch
<br /> pOS�d by SBCL'0�6321 5��:1 gn59 flt tr.9:�"a���8 aai855m�r.; n�ur�sha��Ce va.�d notw�thstan:,n�any o:r.er prov'slon oi law y'@�. 6325. Release Of Lien Or
<br /> b m0d�end sh�ll COnUn�e until the�iaS'..y for the amount so rggardmg t�e!o^n:r conten,ot a r.oUCe o�!�en.
<br /> assessed ior a]udgment against Va taxpa��a�a:�s�n�oN ot s�ch Discharge Of Property�.
<br /> �iabi5ry)is saufied or beccmas unen!orceab.e ay roason ot iaase Note: See section 6323ib) for orotection ca�Release Of 41en. — s�1.a w eucn re�,�
<br /> """"� for certain interests ever. t6ough notice of C:ons 39 fhe 5ecxetary may presCnbe,@�e S�etary attaA isw�
<br /> :,eC. 6323. Validity and Priority Against lien imposed by seciien 5321 is filed with a cer�BCate ot rebese o}eny Ikn imposed wM tespeCt tp anyl . ;
<br /> mtemal revenue tax not tater Uun 30 da s eEer ths day on
<br /> Certain Persons. respect to: �,�cn-
<br /> (a)PU(CheSe�'e Holdera O} Security In• � sec�r.;,as � lt) Liabilfry 5ansf;ed or Unaniorceabte•The SecretaryfinQa
<br /> t�filStf, Mechanfc'S Ll@110iS, And Judg• 2 '.to�or•:ee-�as tnat me uabirty tor tne amount assessed,togetner with a�ira
<br /> 3. persora�C'operrj c�-c^s��a:•:�a.i terest+n raspoct tnereas.►+aa been tuiry aatisned or has b�ca�ne
<br /> ment Lten CreditorsrTh9�0�1f1;QpS�(1 t�'S^:1i0'1 : aor5o�a�property c�rc'•aie.:;r-as.,ai sa�o �ege�N unentorcea�te;or -
<br /> 6321 shall not be va�d a�aga�nst any purehaser,na tler ct a 5 aersonal proaerty s��ec:e�•�p�asesscry i.en (2) 8o�d AxaPted•Thero Is fumisheC tD th�SaCntNy MO -
<br /> eauriry interes�,mecAanic'9 Irenor,or judgment i�en cre0lor unt�i 6. Reai C�openy tax�r:d s::c�a.assessrrene;.e�s ea;eDted cy h;m a bond that ta conditioned u�on the paymmt �: `��
<br /> nptlCE tAgrg01 wh:ch mget9 th9 re7��roTan's c'scbss:�oa,ti 7 Ras�er�:ai C•c;ery su;�,::t:o a me-r,a,:s oT the amouat asssssed,toQether with pp iMerest in te�p�et '��
<br /> ha9 Deen filed by+he Sec�etary. e�'o�cena�n re�a.�s ar.d:mp;a,eTe�s thereof,wilhin the time�reiaiDad by law(nGudny eny e�Mrx- �
<br /> 0 At'o��.eys�.ens s�on ol such time�,ar.d Nat u in ecoordance with suCh rpuiae� i
<br /> �n Piace For FlUng Notice; FOT(flr 9 Cc,:z n�ns�raace a�:�a:;s ments reiav�g to terms,wr�iuone,end torm of the bond ar� 5
<br /> (1)PiaCe For F�:,r.g•Thp npt ce re(e'�c�:o m subse�,o�
<br /> +0 Passoco�ioans suretie9 tAereon,as may be speCifbd by such repulatione.
<br /> �a�6,�"���'°°. 9 Sec. 6103. Confidentiality and '
<br /> (a) uncer State w:�s rg� Refiliit Of NOtiC2. — Fcr p�rpc>e5 of thi9 ? :�
<br /> ;7 Rea1 Property•In ths case o!reai p'c:erty, �cne S°����- Disciosure of Returns and Retum `
<br /> , oKCe w�',hin the Stete(or U:e coun,y,cr olhet gor9mmental ,,, Generai Ruie.—Unsess nc5ce ot i•a��s retaed Information. �'
<br /> - subd'rvision�,as des;gnated by tho�a•r.s�f<_ech State, �n ,���.��.,..>r-•escr.ba��n p3ra,�aFh 121 du�mg tne�equved
<br /> �ohich the p�ope:ty suC�eet to the�.e�u s�'uated:and •,t,�.���v:.�tl.Sc"h r.y,-a�� ��sha��Ce�rea�ed as!,!ed on (k) Diseloaute ot Certain Retums and .::��
<br /> (�1 Personat PropeRy•I�iha c.:sa ot�rso�„preo- t�e aa�y c:+v.n cy�!;t�e i� x:.:•c�nce v:•t�s��>ectsn i��► RE11lflt Information For Tax Admintstra- -�„
<br /> B11�l,WhOlhor tang�b'e or ntang�C!e.:�or.9 o'fi[e an:h�•-3 _,,, •-n OxC'�:-�0 0�SuLh r:'��r.y pgnod. tlan Purposes.� �
<br /> SldtO(Or Iho CAunty,or Other,c,0.emmental saMrns���),as
<br /> dosignated by tha lav�s cf su�h S'a'o.:n:.^:ch�h:prc;^;; ,�� Plaee For FiUng.—A r.�:.e n"an rotLed d�r•
<br /> . SubleC t0 tAg lien i5 Sluatod.o� '3��z"-a- °7;e''"�;,�'o�s'+a�Ca e;'�c•..e e° - (2; O,ss'osure of amount o1 ou'standing Gen:il a notice o1
<br /> (BI W�ih Cie�c 0'Osh�c;Cc��:e'"?_':9 Gt;hp C 9t[ 'a' '• ;en has b2en 4�ed��rs:,am ro section 6323(Q,the amoun!o'
<br /> ol tt+�Urtited States d:sf•.C1 CAUA!Gr ag;�C•1•0:C�.s;ntt a v.r..�7 � �=•� -''-°'��-��s'c'�tl��:ne c N�:s�^,yr cti se o:nslanCmg c�rga:o�secured by suCh lien may pe Giscloeed
<br /> �D�oPeM sct;ea to cen iS S:tuat�d.whEne+er t�s Std'9 ha5 cne Fr,�r no;�ce or::zn was'�ea.and to a�y person who fumuhee aatislectory written evidertee thtt
<br /> not by law dasg�aled or9 offco��h;h mee:s:-o��qw•eTens ' �iho c�se ct rea;cxperry,it+�lact o'rel�rr,g,s he"as a rigtt in the property subJeet to such lien ar intend�to
<br /> -'ot eubDa�agraph(A1,or er:o•e�a��re:or�e9��a^ •:9x t0 l.B exl?nt rpqu�ea Dy o5:am a r�gnt In sach propeny.
<br /> (C) �"l�t,Ra:c�Ca��v88�S C}T�a D:s�nw C!Cc'..�y.a• s��sec�en iy�s).a��
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