|
<br />I
<br />
<br />f
<br />m ~~~
<br />. :$ F--"
<br />r' ..J.(. f ~
<br />;-)~\\~ ~~.4~ .'"
<br />"'\1 ~T\'\ \'~
<br />I" ,.~. t, )
<br />" . .
<br />
<br />~ ~j' ~
<br />t'. '
<br />~ ,",. .- G'-- .,
<br />
<br />
<br />\. 'f'
<br />~.
<br />
<br />j
<br />
<br />~'
<br />~
<br />
<br />o
<br />4i"'
<br />~
<br />'i
<br />:llJ
<br />cZ
<br />ii"
<br />i:i
<br />~
<br />
<br />fj,.
<br />"
<br />"-,
<br />~.
<br />
<br />\
<br />\ '
<br />
<br />Elctrptl From Int.ma' Revenue Code
<br />Sec. 6321. Lien For Taxes.
<br />
<br />If Iny perlon liable 10 pay any Ii> n~lecls or r.luses ta
<br />'Ply lIIIuml lifer de mind. lhl amaunt (1~ludlng Iny Inler-
<br />III. addltlanal Imaunl, Idditlan ta tIX, or IIsellabll penally,
<br />lOOtIhtr with any cosll th.1 mlY .ccrue In addition Iherllal
<br />ahlll be I lien In favor 01 Ihl United Slain upon all property
<br />and rlohlllo property, w!'4lhlr r~al or personal. blllonging
<br />10 IUCh plrlOn.
<br />
<br />Sec. 6322. Period Of Lien.
<br />
<br />Un,", .nethef dill II specifpcally fixed by law, Ihl IIln
<br />ImllOJId by IV-lion fi321 shllt Iflse Illhe lime Ihl ISnnmlnl
<br />I. made and Ihall conlinut oolillhl liability for lhe Imounl so
<br />&QIIJtd (or I Judgmlnt Igalnsl thl laxpaYlr arising out 01
<br />IUCh liability) II Slllslied or becomes ul\lnrorcubll lly ru~on
<br />01 IlPM 01 liml,
<br />
<br />Sec. 6323. Validity and Priority Against
<br />Certain Persons.
<br />II) Purc:hlllt"., HoldtrI 01 SIcurIty ,.,.
<br />......... MtchInIc'. LIenora, And Judgment
<br />UIn CndItorI. - the lien Impond by .ectlon ll321 shill
<br />not III vllld at "'llnst Iny purchl..r. holdlr 01 I ncurlty
<br />InlIrIst, maehln~'alltnOr. or Judgmlnlllln credllor unlll notice
<br />IlItfeoI which IIlMII lhI raqulrlmenll 01 subsection 10 has
<br />bIIn Iliad by \hi Secretlry,
<br />
<br />10 PIIce For FHlng Notice: Form.-
<br />
<br />(II PIlce For Filing - The neliCI relerred 10 in sub-
<br />aaetlon II) ahlll be filed .
<br />(A) Under SIIII Llws
<br />(i) Real Property. In t/HI cue G! real property, In ane
<br />olllet wl1l\In the SlIle (or the county, or olher oovernmenlll
<br />lulldlvl.13nl. a. dulgnlllll by lhe laws 01 SUCh 51111. In
<br />w111th 11M prOplrty lubleclta \hi lien II sllulled: and
<br />(II) "'rsonll Property . In lhe case 01 person.1
<br />plOll'Ity. whelher IlIngioll 0' IOllngloll. in 01\1 oNite
<br />within tilt Sllte (or Ihl county. or other governmen:1.1
<br />.ubdivIIlOnl. II d.slgnlled by the I.WI al such Slall.
<br />In whlcl1 \hi property subjecl la the lI~n II silult~.
<br />or
<br />IB) With Clerk Of Districl Clluf1 . In lhe aN,ct 01 the clerk of
<br />lhe Unlllll Slltn dllUiCl CourllOr Ihl Judltill dislrlClln whlth
<br />lhe prOptrly subJet!!c IIln ,s situated. whln.ver Ihe Stile has
<br />nol by Ilw dlllgn,'ed on, ON.te llIlI'eh II'tttl Ih, reQulf,mer.1$ 01
<br />sabparlgftllh (_" or
<br />ICI WIth Recor~I' 01 ~s 01 The GIUnct C! COlu"'otl . In
<br />tlllo:1lce oftlll Rttorder 01 Ondl ollh' D,wlCI 01 COlumo'a,.1
<br />lilt ptoPlny .ubltel I) !hl IIIn IS s,'ul"d In In. O"lnCI 01
<br />Columbll
<br />
<br />I
<br />
<br />~. '.."..3 ~r r'r.(umanf NcJ:'
<br />
<br />:!I
<br />:{
<br />:f
<br />iii'
<br />
<br />-
<br />CD
<br />
<br />z
<br />o
<br />.....
<br />....
<br />(')
<br />m
<br />o
<br />--
<br />-t
<br />I>>
<br />>C
<br />r-
<br />e;"
<br />:l
<br />
<br />.... ... , l' ,-
<br />'.
<br />
<br />S T ,\ 1 \:
<br />
<br />. / .\
<br />
<br />GO//
<br />
<br />88 --;-~>,~(~r J=--~ 5 9
<br />
<br />c. f:n!\l{\ //
<br />Nl.lmerlcal 4//'
<br />
<br />
<br />.. ",' , ., "" 'I .\ )
<br />. 11<_. i't ....... [\, l~ P
<br />"oJ
<br />. .... t" 1,1 I I ! )
<br />
<br />l
<br />
<br />z
<br />~
<br />
<br />c:
<br />::I
<br />[
<br />(n
<br />&:
<br />=
<br />
<br />) 8 n H I\il 3 n.
<br />
<br />jI
<br />~\11 10 00
<br />
<br />!!t.
<br />
<br />F!
<br />
<br />I
<br />lit'
<br />ac
<br />!a
<br />
<br />(2) Situs 01 Praperty SubJecl 10 L1.n . For purpom 01
<br />paragraphs Oland 1'1, proPlrty Ihall be d..med 10 be Illulled.
<br />(AI Real Praperty - In the Clse 01 retl property, al Ib
<br />phYllclllocallon; or
<br />(8) Personll Property - In the call 01 Plr.onll property.
<br />whelher IInglble or Intanglbll, at lhe resld.nc, 01 \hi
<br />laxplyer lllhe tlmllhe notlte 01 IIIn Is flltd.
<br />For purposls 01 plragrlph (2) IBI.1ht residence oIl corpora lion
<br />or p.nn".hlp shllt be deemed 10 be lhe pllce II whiCh IhI
<br />prfnclpaluecutlv. oN!cl 01 the oollntll II localed, Ind Iht
<br />ruldenc, of . lupayer whose r..ldent! II wllhoullhl Unllld
<br />511'" Ihlll be damed la be In the District 01 Columbll.
<br />(3) Form - Th. form Ind conlenl 01 the nollce
<br />rl!erred 10 In lubsecllon II) shill be pruc<lbed by the
<br />SecrllJry. Such netlce shill be vllld nolwllhlllndlng Iny
<br />olher pravlslon af law reglrdlno thl larm or conlin: 01 I
<br />nollce olllln.
<br />
<br />Not.: See section 6323(b) lor protection lor
<br />certain interests even though notice of lien
<br />Imposed by section 6321 is flied with respect
<br />to:
<br />
<br />1. Securllln
<br />2. YOlor vehicles
<br />3. Plrlonal property purchned .t retlll
<br />(. "'rlonll property pUlChulld In cuuII nle
<br />5, !'emnl' property lubJected 10 ponlltory lien
<br />6. Rill property lax Ind lpetlll """mlnllllnl
<br />7. Relldenlial proptrty sub)ecllo I mechanlc'1
<br />1110 lor Clrllln repllrs and Improvements
<br />8. Attorney's lI.ns
<br />9. Certlln Inlurlnce canlracts
<br />to PIS.book lOins
<br />
<br />Ig) Reflllng 01 Natlet. - F~r p~rpom 01 Ihl.
<br />sltlian.
<br />
<br />11J G.neral Rull. - Unlm notice olliln II re!lled In
<br />I~I mlnnl!r prllClibed In plrlgflph 121 during thl rsqulred
<br />"filing perjl>d. such narice 01 lien Ihlll be trOlled IS filed on the
<br />dll. on'whlch 111$ljl~d (In Iccordance wrlh subsectian (O'alflt
<br />lhe nplrlllen 01 such flllling peril>d.
<br />
<br />121 Place For Filing. - " nolln af lian refiled
<br />~uring lhe rsqulred relillng period Ihlll be elleclivl only .
<br />1"1 il.
<br />(i) such nOliCl 01 lien il rlllled In t~ oNiCtln which the
<br />prlar notice 01 lien WIS \Hed. Ind
<br />{ii} In Ihe cnl 01 r'll pro PIny. Ihe Ilcl o! "filing is
<br />entered Ind r.corded In In .ndu 10 the utenl reQuired by
<br />subsection (II 1'1. Ind
<br />IBI In any cue In which, go dlYs ar mOil prror \0 Ihe dall
<br />01 . rlfillng 01 nOllel 01 "In under lubparlgrlp~ (AI. the
<br />
<br />L
<br />
<br />L
<br />
<br />(', / . /:..- :LL.i..c ;~j
<br />CJ'.' ;
<br />/ ~ ,= i:: () I: rd~ r: [I "
<br />
<br />Secrl1lry received wrlllen Inlormlnon (In l1li marwr
<br />prncrlbed In rlllullllonl Inued by the S1crrtary)
<br />COnt.mlng I chlngt In l1li tllJlplyt(1 mldlnct. If llIOllce
<br />01 such liln I. 1110 flied In Itt1Irdlnce with lublectlon (I) In
<br />the SlIte In Which IUch rnldenee 11 loeall'J.
<br />
<br />131 Rtqljlrtd R.fllng Period. - In \hi cut
<br />01 Iny noUte 01 11en.1ht term .r~lred IIflllng par1od' maw.
<br />(A) 1!'4 on"Y"1 par1~ ending ~ dlYI Iller \hIaxpllltlon
<br />01 8 YII" Iller l1li dlle 01 1III_lmanl 01 thetu, Illll
<br />(B) the onl-Yllr pt/"Iod Indlng wllh 11M explrltlon 01&1'""
<br />liter 11M clolll al the precad!ng requlrtd IIflllng Plr1Dd lor
<br />'uGh notice o! IIln.
<br />
<br />Sec_ 6325. Release Of lien Or
<br />
<br />Discharge Of Property,
<br />
<br />(I) RtIIat 01 . UIn. - Subleet to .ud!
<br />rlllullllons II the Seerellry mlY pmcrlbe, lilt Secrwwy allall
<br />Inu. I certificate 01 lllean 01 Ilny lien ImpoHCI wlth....peel to
<br />Iny Inlemll reVlnultu notll..r 1I\In 00 dlylllllf l1li dlY on
<br />which.
<br />(t} lIlblllty SIUslled or llnaillorctlbll - The S1c/'llllry
<br />flndl thll t!'4l1lblllly lor the ImaLfllmtSlld, tog'lIlIr with III
<br />Inlll..1 In respecl IhltlOl, hn bten lully ullt1lld or hu
<br />btcoma Itglll~ ulllnlorcuble; or
<br />(2) BlInd AmPl.d -1herl II furnl.hed 10 \hi S4cretary and
<br />ICcepted by him I bond thlll. condllloned upon l1li Plyrntnt of
<br />thl Imounl l"uHCI. logl\hlr with III Inltl'lllt In I'lIII*1
<br />lherllll, within the lime prntrlbtd by 'IW Oneludl"ll ;any
<br />ulenslon of such time), Ind thllla In IceordlJlct w!ln Iud!
<br />rsqulremlnl5 rtlltlng to lerm., condltlanl, Illd form 01 Iht lIond
<br />Ind sur.tln thereon. as may bIllptClfllll by luch rlGullllonl.
<br />
<br />Sec. 6103. Confidentiality and Dis-
<br />closure of Returns and Return In-
<br />formation.
<br />(kl DIIcIoIu,.. of Certain Returns Ind
<br />Ratum Inlorm.tlon For Tn Admlnlltr1tlon
<br />Purpolll, -
<br />
<br />(2) Olsclasure ol.mounl ~I oulstanding litn. -" I nDtiCl 01
<br />Iiln hIS been IIIld pursuanlla slCtion 1l323(0.lhe Imaunl ollila
<br />outstlndlng obllglllon securld by .ue~ litn mlY llII dlectOMd to
<br />Iny plrson whO lumithU UhtftdDry wrlllan Ivllltn\:l that lit
<br />has I right In the property 'ub/tt!to lueh lien Of Intlnll. to
<br />obllln I rlghlln s:leh property.
<br />
<br />,-
<br />
<br />-.J
<br />
<br />,.
<br />...
<br />
|