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<br /> ." " Ent(tl"ed a. DocuM8M No. IJ J
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<br />ElClrptl From Intimal ReVlnut Code
<br />Sec. 6321, Lien For Taxes,
<br />
<br />II any pellan liabll 10 PlY any tu neglKts 01 '1lusn to
<br />'PlY lI'lt umt liter dtmand. lIle amounl lIneludlng eny ,nter.
<br />HI, Iddi\lonll alllOunt, addition to tu. o. aunub" ptnalty,
<br />\OQttht. wllll any c;ofll !lilt mly 1C<<ue in Iddilian tMrelo)
<br />thall bel lien In flvor allhl United States ullOn all propelt)'
<br />and r1gftlS to Ilroptlty. wIIt\lltl real or penonll. belonoing
<br />10 auc:II PInon.
<br />
<br />See, 6322, Period Of lien,
<br />
<br />UnItsI lnolhll dat, II lP'CilICllly hed by law, thl liln
<br />ImllOMlI by ..cUon 8321 stllU Iri$l at the lime the u$lument
<br />Is nII6t and IhllI c;ontlnut \litH thelilbiloty lor the l/nOunt so
<br />UMIMd (or, jlldgmtntlgllnst the tUlllyer arising out 01
<br />1UClIlllbillty) Is utiJlled or t-ecomes unenlorceabl. by rllson
<br />0111,* olIIIN.
<br />
<br />Sec. 6323, Validity and Priority Against
<br />Certain Persons,
<br />(a) Purchlllf'l, Hotdtl1 01 Stcurtty In-
<br />..... 1ItchIn1c', UenorI. And Judgment
<br />LIen Crtdttorl. - The lien ImllOlell by ItCtlon 832\ ahlll
<br />nol iii valkl U IDllnll any Il\IIctltHr. haldlr 01 I SKllllty
<br />1n1trNt.lIlKhtnlc"lltnor, or Ju~gm.nlli'n crellitor until notice
<br />tMrtol which m"tl 1ht requiremlnlS 01 subncllon lfJ hU
<br />bMIt Illtd by lht SW,tary.
<br />
<br />(I) PIICt For Filing Notlet; Form,-
<br />
<br />(11 Pllce for Filing. The notice r.lerreo 10 In su~
<br />MCIlon (I) l1li11 bellltl1 .
<br />(A) Uncl" SII" Laws
<br />(i) Aul Property -In I~e cue 01 rill propert)<, In one
<br />offltt willlln lhe Stili (or the county. or ather governmental
<br />SubdiviSion). Il dulgnltell by t~ellws 01 IUC~ Slete, in
<br />which tile prOlltlt)' subjKt 10 ItIt lien is SltUltl1l. and
<br />(Ii) "-r$Ol\11 Property . In lhe cl5e ot persanll
<br />1l'01llrty. whelher tangible or Intlng,ble. .n 01\1 oU,ce
<br />wilhln lhe Slit. (or lilt county, or oltltr governmental
<br />lubd.vislon). IS dUignated by 1M IlwS or suc~ Slate
<br />In whiC~ the p'apert)< subject 10 t~e lien IS S'\ulled
<br />01
<br />(8) With Cieri 01 D.slnct Court. In Ihe oll.ce ollhe Cieri ot
<br />the United Statls district court 10' Ihe ludlc,al dl5lncl'" "h'Ch
<br />the prolllrly subjeclto lien IS SllultM whenever the Slale has
<br />roOl by II"des'gnated one clhceillhlch ",tlls the reQu>r..merts at
<br />sabl)J.rlg,apll (Al, or
<br />leI With Recorder 01 OeMS Of The DlslIICI 01 COI"mD'~ In
<br />lilt offltt ollhl Recorder 01 Dulls ollhe Dlstllct 01 ColumOla ,I
<br />lhl Ilroperty suolec' l) tn. I,en " s"ulleo Ir. ,.. 0",1',(1 01
<br />':elumbis
<br />
<br />(2) Situs 01 ProlHlrty SubJect To LIen. For pU'IKlStl 01
<br />paragrlphs (I) Ind (e}, property shill be deemed to be sltulled.
<br />II.) Rell Property. In the cne 01 rill IlrOplrty, at lIS
<br />ohyslcallOCltlon: or
<br />IBl Plrson.1 Property. In lhe CUI 01111/101111 proPllt)',
<br />whelher Ilngibll or Intangible, It the ruld.net 01 t....
<br />tuply.r II \lit timl the noUn 01 1I1n IS IlIed,
<br />For purposes 01 plrlgrll)ll (2) (8). 1M "sld.net oIl corpo'ltlon
<br />or Illrlnershlp shill be dHmtll 10 be lilt pl.tt &I which the
<br />principII Il6CUtlvI omtt alllle buslne.. Is located, Ind the
<br />"slll.nee olltuPlyer whoSt r"ldenet IS wllhout the Unlt~
<br />SlIt.SlhlU be dsemed to be in 1M OiltrlC1 01 CoI~rnbla,
<br />(3) Form . Thl lorm Inll conllnt 01 the nollet
<br />.el.IIM 10 .n lubsetuon tll shill be prescribed by l!lI
<br />Secretlry. Such notlcl Ihlil be valid nohVlthsllndlng any
<br />olher provision 01 IIW reger~Ing lhe lorm or content 01 ,
<br />notltt olll.n.
<br />
<br />Note: See Sijclion 6323(b) fOf protection for
<br />certain interests even though notice of IIBn
<br />imposed by section 6321 is liled with (espect
<br />to:
<br />
<br />" SKuntlts
<br />2 Uotor v.hlel..
<br />3. Ptraonll property llurC/laselllt retlll
<br />e PtrlonllllrolHlrty purchued In ClSU.! nil
<br />5 Ptrlonll property subjlCted to IlOsnssary li.n
<br />a Rill property tu Ind speelll usellmlnllllns
<br />1 Rnl~.ntllt property JuhjlCllo I mechlnlc's
<br />Ii.n lor Ctrtlln repllrl Ind lmprovlm.nts
<br />a Allorney's lI.n.
<br />9 Certlln insurlnee contrlcls
<br />10 Pusbook lOins
<br />
<br />Ig) Rtmlng Of Notict, - Far purpoStl 01 IhlS
<br />SIC lion .
<br />
<br />111 Glnlral Rule. - Unlus notice 01 lien IS nWilI In
<br />the mlnner Ilrucribed In plrlgrlph (2) during the rtqulrtd
<br />,.filing penoo, such notiC' ollian shill belrlllld IS IilIlCl on lhl
<br />date on whiCh 11 il filed (In IccorOlnce WIth subsectIon II]) Iner
<br />lhe upllllien 01 wer. rlllling IHInOO
<br />
<br />121 PIICI For Filing, - A nOllce 01 lLen rehled
<br />~unng Ihe rt~U!leo ..Mng period Ihlll be e"lCtlv, only.
<br />,AliI.
<br />!II SuCh MIICe ollLen 's "hied In lhe othc. '" which the
<br />pno. nohce 01 hen WIS hied. Ind
<br />1,,1 ,n the case 01 rul prO;llf1y. the lact or rellllng IS
<br />entered Ind rtCOrotd In an Inde. 10 the I>len\ 'eOultl1l !ly
<br />subsecllan ,Ii II). and
<br />'BI '" aoy case'" whICh ~ day5 0' more 0"0' 10 lhe olle
<br />all ,e""no 01 OOliCe 01 hen under subOI'lgllpn fAI tilt
<br />
<br />L
<br />
<br />L
<br />
<br />Secllllry received wrlnln Informallon (In 1lII mlnntr
<br />Ilrncrllif(\ In ''Qulltlons InUQCl by the Stmtary)
<br />conClmlng I Chlngl In thellXllIytr'IIl"dlllCl, II a nollot
<br />01 suCh IIln I. lIs a lIIed In ICCl)rdlntt wllh lubuctlon (I) In
<br />the SlItl In which 1UC-'1 llsl~IllCIIIIOCIlIlI,
<br />
<br />(3) Roqulred Rlllang Period, - In lilt caN
<br />01 Iny nollct ollltn, lhI ttrm "rlQUlftd nllllno period" r.1Unl .
<br />(A) lhl on..year IIIrlod Indlng 30 dlYI afllr lhIlxplratlon
<br />oi S yu" alter the dati 01 tlllllllumlnl or the tax. Ind
<br />(el 1M one-yearporlod elllllng wllh thl'XlllrallonotSyura
<br />liter the clOIl ollhl prece\llll{l requlmlllllllng IHIrtDd lor
<br />Such notl~ 01 lien,
<br />
<br />Sec, 6325. Release Of Lien Or
<br />Discharge Of Property,
<br />(a) RII.... Of Litn. - Subjeel 10 lucIl
<br />regulations IS the Secretary may Ilrtlcrlbt. 1111 ~Itary thall
<br />Issue I clrtlllcate 01 rtlllll Ollny lIan lmposell 'IIltb IlspectlO
<br />Iny Inltrnal rlv.nut tlX nollatll thin 30 dlYI ana, lht dly On
<br />which.
<br />(11 L1lblllty SltlJllell or UnenlorCMble . Thli Stcrttary
<br />finds Ihl' IhI IIlblllty lor thl Imounta..e..ed, toglthlr with III
<br />Inl""t In rupec' thtrlOl, hll bttn lully utlllltd O. 1111
<br />becomt Itgllly untnforc..bll; or
<br />(2) Bon~ Acc'lllid . Therl lllumlshed to the Stclltary Ind
<br />ICC~pled by ftlm' bond Ihl' Is condllloned upon l1li paymtnl 01
<br />thl amount a..lnell, lOOIlh4r wllh III Intlrut In IISptCI
<br />thlreol. within lhe I1ml pltlcrtbid by law Oncludlng any
<br />Ixtlnslan 01 such Ume). Ind thltll In Iccordlnot willi tuth
<br />rtqulrlmoott rll;otlng to "rms. condltlonl. and form ollhl ~nd
<br />Ind surlUn Ihlreon. II mlY be 'ptcllled by luch llllulttlonl.
<br />
<br />Sec. 6103. Confidentiality and Dis-
<br />ciosure of Returns and Return In-
<br />formation,
<br />(~l Dltcloau... of Certlln P.ltum. and
<br />Rltum Informallon For To A.dmlnl.tl'ltlon
<br />PUrpoltl,-
<br />
<br />(21 Disclosure 01 Imount 0' outsllndl~ lien. II . nOliCe 01
<br />Ilen hll been I,"a purS~lnlla nClIDn 6323(11. Ihe Imounl 01 thl
<br />outsllndlng obligltlOn SK~r.d by luch IIln mlY be dlselostdlo
<br />Iny person WhO lurnlshes "1,sIICtOry wrillen .vldlnca Ihlt hi
<br />hIS , light ,n lh. property subl.tt 10 such hen or intlnds to
<br />obt''" a nghtln SUCh prOlHlrt1
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