|
<br />I
<br />
<br />...
<br />o
<br />3
<br />~1... ! ~
<br />'7- \ 1\ ( 3 r;,
<br />'- '-d << .. ,; "" ];'-...
<br />~ \). ffi "
<br />t- ~ ~i~J
<br />~.. t~r~}
<br />
<br />~} .
<br />
<br />
<br /><'-. 'J
<br />'.",,-
<br />
<br />o
<br />ii"
<br />M-
<br />~
<br />::I:J
<br />cZ
<br />~
<br />Q;
<br />.,
<br />":-'
<br />
<br />
<br />',,-
<br />",'
<br />~'
<br />.\~
<br />
<br />EIcerpta From Internal R'Mnue Cod,
<br />Sec. 6321. Lien For Taxes.
<br />
<br />II .ny Ptrion liabl. 10 pay any III n~lects or reluslS 10
<br />'paylhe IIml al1er dlmand. Ihl !mOunl (including any intlr'
<br />..\, .ddlllonalamoun\, addition 10 tal. or aUlISlble penalty.
<br />(ogtthar wlll1 illY COIls lIIal may accrUI In addilion thllltol
<br />lllafl be . lien In layor of l!le Unllld Slalll upon all property
<br />and tlgh" 10 proptfty. wIIItbIr real or perlonal. bt1ongino
<br />10 IlICh PI~.
<br />
<br />Sec. 6322. Period Of lien.
<br />
<br />Unlass IIlOlI1er dill I, sPl'lfically fIXId by 1111'. lilt lien
<br />Impostd by MCUon lI32llhaJl Iri51 II !hi lime !hIlSle55mltlt
<br />IIIlla1l'I 'DCIs!la1l tonlinul 001111111 liability lor IfIe amount so
<br />INISS8d (or. judgmenl against lhI tupay" "I sino oul of
<br />IlICIIliabllily) II nlillied or becomes unenlorceabll by reason
<br />of ~ 01 lime.
<br />
<br />Sec. 6323. Validity and Priority Against
<br />Certain Persons.
<br />(II Pvn:hlHr'., HoIdtrI Of Stcurtty In-
<br />....... MtchInIc'. LItnorI, And Judgment
<br />UIn Crtdtlon. - The Uen Impolld by 1~llon e32lshall
<br />nrt be vllld II 1II.lnsl .ny ourch.wr. holder of . security
<br />IIllIrUt, mtCIl&nIc'. lienor, or llldgmtntllen c'ldilor until noUce
<br />IIltrscI .h~h m"lI lhe requillmlnll 01 subs~tlon (I) hIS
<br />~ f111d by lilt s.tfllll)'.
<br />
<br />II) P*e For Filing Hollet; Form.-
<br />
<br />(II PI.tt For FIling. The nol.ee referred to .n 5U~
<br />MClIon (.) WlI be med .
<br />(A) Undlr Slalllt....
<br />(i) Rul PrOPlrty - ItIlh. elll 01 rul property. .n one
<br />ollice willlln lilt Stili (or Ihe C~lJllly. or other gOllltr.menlll
<br />lubllll/lllon), .. d..lgnlle1l by lilt II"s of such Stili. In
<br />WIllelIIIIt prOptrty subjlCllO lilt hen Is siMIId: ana
<br />(II) PwrsoOlI Property " In lilt case 01 personal
<br />proptrty. whelhtr IJl1QibJe Of Inttnoibll, In 01lI oH~
<br />wllllln !hi Sllte (Dr IhI cO""ly. or Ollltl go>ltnmenlll
<br />luWil/IIIO"), u designlle<! by Ihe 11.5 01 Iuch SliIe.
<br />In which lilt property subject 10 the lien is situale<!
<br />Of
<br />(81 Willi Clerk Of Olllncl Cou<l-In lIlf oH.ce olllle cierI< 0'
<br />Ihl Unlled Sill" diSlfitl court lor lilt Judlclll dlslricllll ..nlc~
<br />rhe ploptrly subject 10 lien .1 SIIultld. Whenever lhe SWe nas
<br />nol by I.w dUlgnlled one eff'ee """Ch mtetSIPle reQUllemer.ts of
<br />sJboaragrapfllAI. 01
<br />leI W,lli Fleto'der Of ~s Ol The O.s!ntl Of Columo.. "'
<br />- Ihtofflct 01 lilt AlCorder 01 llffiIsol lIIe lll~l"ct 01 Columo'a .f
<br />IIle proptrty luDl,,1 IJ Ih. III' 's !ITulleo on 10> (}',lr'[l 01
<br />Columbia
<br />
<br />t
<br />
<br />I
<br />
<br />...
<br />[
<br />:r
<br />iii"
<br />
<br />..
<br />CD
<br />
<br />z
<br />o
<br />...
<br />-.
<br />n
<br />(1)
<br />o
<br />....
<br />-f
<br />&>>
<br />>C
<br />r-
<br />-.
<br />CD
<br />:J
<br />
<br />!1
<br />
<br />I
<br />I
<br />~
<br />
<br />Q.
<br />llf
<br />'<
<br />2.
<br />
<br />(2) Sltul Of Property SubJ~1 To lien - For pUrpollt 01
<br />plragraphs (I) and (4). property shill be deeme1llo bt sltulled.
<br />(A) Rul ProPfrty - In ItIt cue 0' rill property, It ill
<br />physlclll;)(lUon: or
<br />(S) Personll Property. In IIle CUI 01 ptlSonll P;OPlrly,
<br />.tlelhlr Ilno1bll Dr intangible. II lilt rltldtflCl of lilt
<br />lUp.yer Illht tlmllllt notiu 01 Uto Is filed.
<br />For purposes 01 paragraph (2) lB).1I1t rHldence of I corporation
<br />or PlrtntrlhJp Ihall be deemed 10 be II1t pl.ce 1\ which Ihe
<br />prtnclpll IXKIllln oNice 01 lilt buslntQ Is Iocaled. and lilt
<br />ruklell'".e 01 IIUpayer l1li011 rltldlnce Is wllhoullllt United
<br />SIIIII snail be deemed 10 III in lilt Oillrlct of Columbfl
<br />(3) Form . TblI form Il1lI tonl.nl 01 lilt notice
<br />rellrred 10 In substclJon (I) wI! be plucrlbtd by lilt
<br />SKIIIII)'. Such ""lice ,!lab tie nlld nor.ilhs~lno I11y
<br />011111 prol/lslon 01 Ilw regarding Ii'Ie lorm o. conl..,1 01 .
<br />nollce 01 lien.
<br />
<br />Not.: See section 6323(b) for protection for
<br />certain interests even though notice of lien
<br />Imposed by section 6321 is filed with respect
<br />10:
<br />
<br />1. Stcurilies
<br />2. Motoll/tllIdu
<br />3. Ptrsonal Pfoptrty P\llcllued .1 rl1.11
<br />4 PttSOrlll proptrty Ptl"CIIIHd In ~lu.1 1111
<br />S. Pw"Ol\l1 proptrty slllljlCled 10 POIIlSlOI)' lito
<br />6. lItal PIOptrty III .nd sptC!.1 U....mtnllltnl
<br />1 Ruldenllll proPlrty Sub/KIlO' 1T1Ic/l&nIC'1
<br />111ft for ttrtlln IIp,'rslnd ImPfOVlmtnlS
<br />8. Allorn.(sllenl
<br />9 Certlin i~lu,,~ contrltls
<br />10 PIJI~k 10lnl
<br />
<br />(gl R.flllng Of NoUct. - For porpol.. 01 IIII.
<br />Setl'Dr. -
<br />
<br />III G.ntral Rule. - Unless nollea of li.n II reflled In
<br />Ih. mlnnll pruCllbeO in plIlgraph (2j during Ii'Ie required
<br />rer.lino per/D(!. SUCh nOllce 01 lien shill be tr.lled 61 filed on ~
<br />Clle on which II is "led ,In ICcorOll\Ce .,th lub5IClIon (01 Iller
<br />llle "wallon of luch "I<"no period
<br />
<br />i21 PIICt For Filing. - A !IOlICI ~I lien 'efiled
<br />O_IIno lilt r~UI1t(! """no peliod wll be IfflClIve Dilly"
<br />,AI .1.
<br />I" luch nOlitl of "en II nf.11d in lilt oNlce rn wh.ch lhl
<br />0"0' nol~e Of lien WIS f.lt(!. .na
<br />Iii) ,n the CUI 01 rill OrO;ltrty. Ihe IICI 01 rll'llno IS
<br />enlered alld rICo'de<! ,n In ,Nt.. 10 IhI e.l:nl lDlluored by
<br />."buet,on 11, II) INt
<br />!~I 'n Inr cue.n which. \1OOI,S or mOil prIor 10 !he dill
<br />0'. ,.,.10/19 01 notlCI of Iltn under 'ubOlllg'.ph lA). IhI
<br />
<br />L
<br />
<br />L
<br />
<br />L'"~;,,v.) 36 Docum=nt ~~. _
<br />
<br />G l,l~.1
<br />/
<br />\D
<br />
<br />1
<br />
<br />8~r=} g 1 5 5 7
<br />
<br />Giantee .-1' /"" .
<br />Numerical ~Zrl ~
<br />....
<br />
<br />z
<br />?
<br />
<br />S h j.~ -;- ii c: .3 i': ,\, S y",.\)
<br />)
<br />
<br />CCi'.:l
<br />
<br />"~ C
<br />uJ :3
<br />(
<br />en
<br />
<br />00 f
<br />
<br />H/.LL
<br />;E
<br />
<br />'38 11tH! 30
<br />
<br />At! 10
<br />
<br />.....1
<br />
<br />(<~::.-,.-
<br />
<br />-::-~: ~_:~.. _ :~~~~L ;:<..~~J
<br />
<br />;::
<br />
<br />:'cr.. nr ~!:"FnC
<br />
<br />Stclllaly IICIIYI!! wrlll,n InlormaDon (In lha IlIIIIlIf
<br />prowtbtd In llgulalJoM Issued by lilt Secmaryl
<br />concerning. chlnolln the lup'Y'r'. r"'dtnct.l'. nolkl
<br />of .ueh IIln Is Ilso filed In ICCOnllnce wlll1lubtlCtlon (I) In
<br />Ihe SlIlIln wllldl,uch rtsldllllCt IIlocalld.
<br />
<br />(3) Required Reflllng Ptrlod. - In till cut
<br />01 .ny nollce 01 IItn, tIIIltnIl "requIted rlllllng parlocl. 1IlIIl1I.
<br />IA) lhe o,*yu, parlocl Indino 30 d.ys.1Iar lilt IXpllIllOll
<br />01 5 )'IllS .Iltr lilt d.ll 01 II1e lUISI_I o! lilt lu. IIld
<br />(Bl Ihe one.yur part~ .ndlng wllfllllllXplr.thln 011",11
<br />Inllll1e CIOIl Of lilt PflCedlng lIQulred n11l1ng !*loci 101
<br />such nollce 01111n.
<br />
<br />See, 6325. Release Of Lien Or
<br />DiSCharge Of Property.
<br />
<br />(II RtItat Of . Utn. - Subject to IUCh
<br />rlllul.lions IIIht Stcllllry may prllCfilll. lilt Sect1lary IhaH
<br />Iflue a certific.11 of III.... 01 I11y I Ian lmpoald wlll\ I1IpaClIo
<br />any Inlllllll rtvlllUllU nolllllr lIIIn 30 d.rt .fttr lilt day on
<br />w/lfth .
<br />II) lI.blllty S.tllfied 01 ~lorceUlt . 1M SIeraury
<br />ronds lIIIllIIt lI.bllIty for tht IJllOIIll UIIIMd.1oQItIIIr wltlt all
<br />Int.r..1 In lI.ptCt IIltreo!. III. betn fully lI11aflld 01 hu
<br />bIeollll .11y utlIIllolCllbll: or
<br />(2j Bond A~1td . ThlIII.lumll!led to tht SIcl1taIy IIlll
<br />.ccepled by~lm. bond thlll. conditioned upon lIIIpa)'llllllto!
<br />II1t .mount IIS1Uild, IDlltll1tr wllll III Intnat In I'IIl*I
<br />thtreol. wlt!lln lilt lime pracrJbtd by II. (/n;/udllll Illy
<br />UlenslOll 01 s~ch tlml). .nd thllll In ICCOrd_ wtll1lUCl't
<br />requlrlmlnts rellllno 10 II1ml. ClXIdI1lona.1lIld IomI olllll ~
<br />'nO Sutlll.. Ihtreon.u mlY be 'PIClflod by IlICIIragul.u-.
<br />
<br />Sec. 6103. Confidentiality and Dis-
<br />closure of Returns and Return In.
<br />formation.
<br />(k) DIIdoIurt of CtrtaIn Rtlul'ftllftCl
<br />Rltum IntormaUon For Tu Aclmlnllb1tlon
<br />PuFpOlH.-
<br />
<br />(2) DiSCIOlure otlmounl 01 OUlsl.ndlng li.n. .11. nolice of
<br />lien hu beln filed our5u.nllo s8C110n e3Zl{fJ. !he Imount Ollht
<br />DolSllnd'ng obliglt'on !&curt(! Or suCh lien may be disclolld 10
<br />Iny ~fSon who lumiSllts IIb,lactory wrilltn IVlcItnce lIIlIl hi
<br />hIS I IIghl .n lhe proparty subjecllO suc~ til" Dr Intlnd, 10
<br />obllln a right in s:JCh prOPlrty.
<br />
<br />-.J
<br />
|