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<br />&CIIpII fnxn In1lmll RtttnUl Code
<br />Sec. 6321. lien For T axes_
<br />
<br />" lTo, J*f"T\ Ih.\J'4Ill> t'tt" "'f ill. "'g "mo' "1,,sat te
<br />,,",," M"""" tltmallll """ t.JI\lIi/l1l i/T\l:Mlm; .".v""".
<br />.. mltlOT.l 11!\01lll\ atl~"llIn u ~", 0' a..nUIll. ~nallr,
<br />....... aI1ft\ AIlJ ttlI1I1llI!I WIl, am...", Aft~lt.tln IlIal'lltll
<br />Wll_ . !iIIII !In b\'1lf &II "" Unlall S1am ""on .1: pTt\llllJt,
<br />_ if~ to 1P'1IJllftr. ..... .,.tal'll' "IH$tll\ll! tIlIiOllgl""
<br />tolldl~
<br />
<br />Sec.6322. Period Of lien,
<br />
<br />u-. ITlI;I1llII 'tl1I !II &;lE~I..I!r 1.LIAl %>1 ;;", llW ,1"'10
<br />...... tor __illl\atl,nall". 11""""mt'ltll"hl51ntn1
<br />ill..... IN! ,hall CDIII_ '111\111 """1"'bllllr 1D' t... aTll0Ul11 $0
<br />.-- ~Ol . illlll;NIII a;'ms\ tilt 1'oJIIre' ''''11\lI tlilt (Jl
<br />SIdI.ialllll!flllllollll14C1 ell *-II1ltIllDTtJeablt !Ilr ,....(In
<br />"'..... Cl'!_1IM
<br />
<br />Sec.6323. Validity and Priority Against
<br />Certain Persons,
<br />~l ....~ III f.. "*" Of SIcurttr In-
<br />.... 1IICbII1Ic'a lM<<I, And JudglMnt
<br />LIIIt ~ -l,.~"'"nnp~\I'..c"'mI321INiIl
<br />IIlII III ... II ...1llI1 Ill)' ~~. '!Iollltllll . MCllI'I\r
<br />......~i.iIIIIO'.O'~ll\IIrn;h.Ml..ono' ""'lIm>ta
<br />...., ~ IlIltI'II t'llI ~1I.,..l!1tn" ~ 'ul$a::llllTl({1 ""
<br />... IMllll>r .. SIo1nl)'
<br />
<br />.;
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<br />ro PIlot For,.. NoIcI; FomI.-
<br />
<br />(II PlalII hI! flltn; - 1", Wla ",,",11tI~ ~~ fTI $~
<br />"*,~aNI11111:1Ill-
<br />fIIll\fftf SIn La""
<br />(II ....i Fl-rr,m)' - linn. UloII u1 _I ~l'I.r. m Dill
<br />ufta .Ilhm 1111 $lalt 'Wr Illt elIuntJ', .01 tll'" Du...m?MInlll
<br />aM....illlI\, It _,na.e !Ilr tllI 'II... u1 IlICI\ S1alt,1TI
<br />~. ~1'u!llIC\ II\! 1111 '108'10 'IS .n..... ,no
<br />fli! ~1 ~!1r ~ 1l'I UN u1 ~nf\ll
<br />.,...", ~ ~t>lI (11 ,nuoflDlb.m 1llII o1'la
<br />ll'lSIm ... s.,.,. (D' tile ClI.m1r 111 mhlIl ~D.."mll\llntal
<br />1M...0W\1. .t \'lt$~~ t>r 1111 I.... u1 lutll !11m
<br />iIl\ Ill"I'l0l1ll ... litO"", ,_1;'1 :Ill ~llt lofTl 1\ $nlOllaC,
<br />eI
<br />tI) ..... Cltl\(lf n~",~ to..,-, -m1llt :I!luWllWt:ler, u1
<br />"" UII... ~ (lS1IIt! ell,," 40T"'" M"Nlll<l1f1Cl m-"It!>
<br />1M 1QtIft1'~ II> Iii" '1\ $~o'I'lta .'l\eflt.~' nil 51.,. ~,n
<br />"Ill! tor.. lIK~~ tr.1t f'TI 'L~ ..~.rot' If'ff11 'I'>t 'l'~JI't"",MS1>'
<br />~"'_,"\(l1
<br /><tl .o1lI"tt>f1le,(Il~!)I~llttl'l1t~""{.D''''''U I~
<br />1M ""a to!... "'~ {ll tletes lI' "" tl~, on tl1 t1>llJ1TItJ.. rt
<br />N "tIr.1r .~t1 ') V.t lot" " ,,'..,ea ,~ TN fJ ',".1'1 lI'
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<br /> En t &red 8S Documenr No.
<br /> 1 D .., -, 3 5
<br />II 88- J.
<br /> Gr2!llor ;)
<br />I z GrantM ~
<br />Numerlcat /./.11 --
<br />I 0 ST ,,\1;: ~~ :: ~ ><A)
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<br />N1"ll'epl1t 11) ena ICI.l'~nf!,"'11'll11l1tmlnllftlD1IIsnllllaift-
<br />I") fln1 ~'1Y .hI ~he till ~l TN11'ml'\ll1f. 11111
<br />pl>\'IliLal 'lDt.lll~n,~'
<br />l'BIPersDl\IIl hD!llIny . In ",. UK 111 ~rIllTIlI' 11"'1*"',
<br />wlleithll' llfllllblJ ~, m1ll1lllbla, 11 the _,OI1U bl ...
<br />"'II')'lOf 1111!111 "l1It1M lIol!l:l1 ~ 'Iltn It "ltCI,
<br />f-olllufllunl 11' ;.a:raDrll'1I '\lJ(Bj.1!lI "16t~ D1. tfI~1I11Dn
<br />(I' 1l'm>arshtp st.all bel!llt"*' U 111 'l!le 1'"\a~ 11 ~ich ",.
<br />1l'lllOlI\.1 eU,Clltlllt ofIi~O! ",. bullNll . ~DC:II1I/I.t1l& 1hl
<br />m'DI"'" 'v11 U~IIlI'!'I..-nDM ,.,l\t1a 'Il ...1tI1\llIlt'ht Un_
<br />S",.. lnalllll,1ltlI_la _ITI the tlil11iDl ~l tolumlrla,
<br />(31 form - TllI 1oT.l tiN! eonlWnl 1ll ",.M1It1
<br />..,.~ u m ILllTUc1IllTl 'II) t""1 bt l'l'tscrlbllO l>~ "'"
<br />s.Drtta,., SuCl1 M1a '11111 bl ,'all~ lIDlWl1tlIla11llll'Cl _ny
<br />tlthel 1110,...un u111... TBDanllllll :ltrt 111ml v, a.n'-nI &II .
<br />TID1'~ vllten
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<br />Holt: See section fi323(b) 10r prOlection ~or
<br />oeft..l" !intelt.sls tV!!" thoug.h notiotl tiT 1ien
<br />imposed tlv section ti32, ~s (i1eCl with respec1
<br />~D:
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<br />1 $lcur It."
<br />:r ~1l10f nhltla.
<br />! Pel'tDnai ",r.lll*n.~ llurt:hallllt1 T1111i
<br />. l'tl'tOnall'ftlpanyllLIIllha*InT,Uutl$l1t
<br />S ""'l't1l1ll1 ~m".n.f .~D 1ll POl_ry !tIn
<br />t ...., ilfllJlll1.r U.Unll1llllCillel_'""n1 '1'''11
<br />V ~"lOImjal :P"'l'Irlr SIllIIIrI 101 ""C1'lInltl
<br />hlon '01 ~1'1aln TtIfo1"tNllll1\,>rIl"'lIIInu
<br />I "nlJ111l~'$ l!alll
<br />i tla1'llm mlOJrarattlnl'ltlI
<br />10 if'11I1lDMlnans
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<br />lOl ReftAng Of Hottel, - Fnl i1I1'llDlt. lJ1 11\1.
<br />..ClIDn.
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<br />(11 GtMf'Il ~u1t. - Unllll.,.nt'~ lllh.n 11 "tlIaD In
<br />1helNln:.er :!llUCriballrn 1l"I~laplI (21 t!u'"ll1lh1 nQul~
<br />'IW1UmU"'Dft, IUCh '/1011~ 111111'10 ,t,&1I bU"'''U, ". on 1ha
<br />t!1l. tlTo,..'IHCI1 II 1111ieD 11n JtW'Gance ..nit ,ubUClIDTllfn .!t.!
<br />1lIt eqlll1!1'tln 1'1 "uCl1 mih~ JlI>flOa
<br />
<br />(1'1 fillet for AIIn8, - " ToDIIClI III I,.~ T1111a<!
<br />D,IT'n; 1fle flQ~llla r'f1.lmg ",TlDIlshall ~ effllllll"!lln1r'
<br />l-" n.
<br />hi "uclllol1llOl1l1 hen II 11I1'left In 1tllllff'tf In .'hlc!lllll
<br />lITlD' TollllpeD' ,;.."... 1IIID,'no
<br />j "'In lilt un 111 ,,,.1 p'D;oan, lhe 1.t:t el '.II1'n;1I
<br />1"11!la .no l'ttDllle~ In n .flOe. 'Ill tilt Ill11l1 ~~u"la h
<br />,utrllt1.lIn !II ,., .no
<br />a; In J~f UI~ '" .,'hlt'll liC nlVs D' n.oft I'''D' ID lilt 1I1U
<br />01 . 'elolm; (J1 nDl11ll 1II14n ""GII '~DPII'AVr.pTl1"1 1Ill
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<br />StmlaTl' "",lYIO 'WTl1I1n lnlD~on (In ~ mt-lIMf
<br />~mef'llll8 In ~ulallGI\1 till*! by ThI Stcmalf)
<br />ttlllt*mlTlll' tM!lOI1~ h llIqIll"f' r..lilenOl.lIa MtI....
<br />~11Ul:ll1i'l\ I. .,~ 111" l!I ~nlJ~.w. Jll~~ (I} III
<br />llW StllIln wlilcll1Uel,",~ II ~114,
<br />
<br />Pil flaqulrtd Rifting Ptrtod. - 1n "" WI
<br />01 anr 'llDl.~ oI11tll.1l\a 'IWIll "'nqul~ mlnTlll ~ lMt/lI.
<br />'j,l,) 1ha 1l~1 ""DlI t!lOIn;):l~, ."" "" tql~n
<br />111' )U11 .1'tI1 1ha all 1l11l'i1tMnnlt.'I'l olllW "-I" and
<br />(ill 'llIlln~yeal ~riDll'NlII'oOWIIII"" .~'~llol\II1e)U"
<br />."" 1llI tIll'" llt IIl1 P~1llI '*Cl~11t1l ftl'flll'oO fltnDll '~T
<br />'lIth7\l'lit:tt>'I"lI
<br />
<br />Sec. 6325. Release Of lien Or
<br />Discharge Of Property.
<br />
<br />(I) ".... or UtI\. - s~ '0 aucll
<br />"W1I1UIOIII ..,1Ia ~Ity mlr prw;rt:'. tlla s.cr.u.ty thall
<br />l..~ 'tIIl1l1lClll 01 "111M 01 any 11th imjlllMd wllll m{lttllD
<br />'1\f lmamal n..nUl '''' M111Ut thall3D (\1)11_ "" lIlf Dh
<br />WIIltll.
<br />'1'1 \.ltblllty S.li"~ "01 ~tOMb~ . ThlI s.craarr
<br />'INlI thll1ha n.llIl1lr1"tIlI.molll11l1111M<8. tDDtltlllwlm.U
<br />Ihlaltl1 Ih M;IIl:l t1llM1, till batn My "'l1llte 111 till
<br />blco?MI .11)' UlItn1mub1t: fit
<br />'Il) kn~ ~p*, . TIlI1111 ~mltlllO '0 till Stc"laty.....
<br />ltIllJl"G \II' "i1lI1 ~Nl1hl1 .. "ClINlnlDllIG lIpen "" Pl)'l\'lIIl\ oj
<br />l11a Imoll'll ItMlMll, l~lI1t' wllll III tn1tlWl In lIIl*t
<br />1ha~Dt wlllllh till tUN 1l11lli11llM by law {lllClu6i1l1 _ny
<br />'mMIOh t11'ueh 1nnl). ana ,!l1ll11 lh .t>tOTdI~ willi ,lIClI
<br />'tGIlIItIl!1tnlll'tllll!1lJ 10 ,.rml, tOIlllltln"" 1M 'onn oHhllionlI
<br />11Ill 'UTtlIlol1haftDn, ., lIIIf bl1jltCIlltlllly '~11 nvull11DM,
<br />
<br />See, 6103, Cnnfldentlality and Dis-
<br />closure ,of Returns and Return In-
<br />formation.
<br />1~1 Olldolurl ot CtlWn Rttul'nl and
<br />Return InfO-mIItlon For Till AdmInSlb:'ltion
<br />PurpolK.-
<br />
<br />{Z, 1l'lelOI\ll't Dl,moun\ 01 OIll,..na'lIO"iln .'" I\O"~ 01
<br />"InNS tltInlti'OJlUl1~ahI1DnCl'on~I,I'" IlIIouhlol1111
<br />oulll.nOIn;ODI'gll.lln IKurlO b~ luth It.h mar be GIICIONllID
<br />a~~ \lI'IOTl whD ,,,Inflllll ..:..t~Q1)' Wllmn aV"'lICIllII1 M
<br />tin . "~ht In 1he pIOl'lnr IUOltel tD ,uen ll.n OT Ihl'l1d, 10
<br />;:)b\lI~ . light In I:lC:h P!Dlllrtl'
<br />
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