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<br />Elcftptl From Internal Reyenue COOt
<br />Sec. 6321. lien For Taxes.
<br />
<br />" Iny person lialll! 10 pay Inr III neglectl 01 'el~nl to
<br />'PlY tilt ume IItar deltlllll!. lhlIlmOlln! (ll\CI~'n; Inr ,nl'l-
<br />- alldition&ll1l\llUnt ail(lll,on 10 tal. D. Inuuble ~na!ty.
<br />__ Wlth lny to$1S t1\l1 t!IIy accrue In .~drllon lherelol
<br />thIIt blll!tn In flVOI ot the Un~tll SUtn UDon all PIOPII!ty
<br />1M r1Ql1lS to \lIO~rty, WIIItIler rul 0' PII'lonll. btlO!\l)lIIg
<br />tD Sl.IdI peBOIt
<br />
<br />Sec. 6322. Period Of lien,
<br />
<br />UnIIu lnolhtf elite .. s;l8Clf,Ully l..tll by I.... the lien
<br />IlIlpOMd by NClic.n 632t $!\alllflU It the tIme lhlIllSeSSl!lbnt
<br />Is maIli ancl wll continue \.filII !he 1~b.l;1y tD' tr>! amount 10
<br />UIftIed (0' I ju<lgment .glinsl t1'le !UPlI)'el ansin; Nil Dl
<br />Sl.IdIliAbjlltylll IUill.e<l a. becQltoM "nen10tteable by tuson
<br />ollapM lit llme
<br />
<br />Sec. 6323. Validity and Priority Against
<br />Certain Persons.
<br />(I) PurchIIIr". HokItrt 01 Stcurtty In.
<br />...... 1IIchInic', Utnon. And Judgmtnl
<br />UIn CrIcIHon. - Tl1a lien illlPtlStd by ItCtion 6321 1l1a1l
<br />IIDl III valid II .!nSllny plRIlaHI. bollllr 01 I SlIeiJrily
<br />1nInIl.1IlK:lIIJlIc'llitnor. or judgmtn1lien CBCI~or until nollCe
<br />~ wtlIdI I!lII1I .,.. nQuirements 01 lubS8ctio" jf) hIS
<br />.... ftled ~ tilt Slc:rNry.
<br />
<br />If) PIICI For FIltng Hotk:t; Form.-
<br />
<br />(lJ flae. For f,ling - TN noto<< relerred to In su1;-
<br />IKtion (I) WlI III fjltQ.
<br />I" Undtr 51..111 LIft
<br />(i) Ileal ~rty.1n tM U~e oIl'll property. III Oil!
<br />DtliCe wtlllilIthe SIIIt(OI the county.o, OIlier oo...m""nlll
<br />SllblliYlsiQnJ. as duigQtIG lIy the II"" tll ~utll SlUe. In
<br />wIlIt:h tilt prOl*1y subjtd to the l.en is snulle(!. ar>!l
<br />Iii) PtrsorIal Prr>perty , In the case 0; J>:.<10I\lt
<br />lltlll*fY. .....,her UfIlIlblt 01 ml.l"ll,blI. III one ol1ltt
<br />wit!Iin tM Stalt (or the ctl....I~. or ollie, llD~ernmel\lIl
<br />$llbdi\'is;on). as ::le~ognale(! tor lilt ""~ 01 ~ucIl Slm
<br />:n .tlic:Il the PIO...rt~ ~~ 10 tht 'lfn II I,lulle(!
<br />.
<br />18l WotlI Cltrt OJ Oi11lld Court -In tile olllee ollTlt tltrk 01
<br />\lie UnitIcl Sill" CllSlrltt Court lOt Ilw I""'~II tl.StrlC1 '" ..1"tn
<br />\lie property subject to hen II snualtll lOtIl:never tht Sllte IIn
<br />net bylaw dKi;nalfll one eflote IO'I\l{;fIlI'ftll lilt IPOUlIP",,"" 01
<br />sJ:!NfIO..pIlAI. Dr
<br />iCI W'lII ReeOfCl" 01 DHoJ 01 Hlt O'111oCI 01 ColumO'1 In
<br />tI\II off>ct 01 the R.corCltI 01 OttOI 01 tl'ot O,sl"tt 01 Cal~mt>'1 11
<br />t.... Pll)Ilelty SubJKl IJ 1M lien tl I"ualee o' .... 0"",,[, 01
<br />CeltJrnbt.
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<br />Ente.rAd 85 Document N.Q"
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<br />lZl StM 01 Propel1y SubltCl 1"0 lien - For purpoSeI III
<br />peraiillp~ (t,,"1l (e). propei1'j s~-III be Cleemtel to be In~aled.
<br />(~ Real PrOPIII1y , In the ClSe ol rnl lllClper1y, al ltJ
<br />r.,'lysicallocation: or
<br />(B) Personal Property, In the use 01 personal pIUlIII!1y.
<br />,,'helllltr tl.ng.blt or Intangible. at tlle mide!lce ot tilt
<br />lI.xJll)'lr Itllll tilM lllII nOlite olli,n II filed.
<br />fal p~rl)t'uI III JIlllgr,pll ll'l (B). the lelidtnett 01' torporallon
<br />or ~lnnersllip shill be Cleemtd to be lilt pIle. 11 wtliel1 lilt
<br />prlntiJlll elecutive olflCt 01 the business II 1ocIl1td. Inti lllII
<br />ru!/!ence 01 a tUPI)'" whnH millence 'I wltllNt lllt UnlDcl
<br />Stiles s!IIlt be dHmllll to be in lhe [l,slrict 0' Ca'~mbl..
<br />(.!, rorm - Tilt 10m I.n~ tontent 01 tile nolice
<br />reT.rrea In ,n SubJectlDll (I) sh&lJ be p,nCl'ibetl by lllII
<br />Secnury. Such llolite !lId be nM nolwllh$llnd.ng '11)'
<br />olller proyrslon 01 Ilw leglJ1ling the lorm or conlent 01 .
<br />notitt 0\ l'en.
<br />
<br />Nol.: See section 6323(b) for protection for
<br />certain interests even though nolice of lien
<br />imposed b~' section 6321 is filed wilh respect
<br />to:
<br />
<br />1. S"'''Il'~'n
<br />2 Moto, \'Initlol
<br />3 "'fIIll\ll property p~rclI.u1l1 al ~1111I
<br />e I'erlJ)l\l) Prollllrty purtllutd In t&S~lllIle
<br />~ ""lJ)na! property lub)llettd 10 ponnsory lien
<br />6 Rell property 1lI11ld lpeclllllSll1l'l'ttnl lilM
<br />7 Residenlial fllllperty sl.ibJ1ICt to I mecltlnl~'I
<br />'IlIn IDI CtrUIII rtPlirs I.nlIlmprov,ments
<br />! Attorney's hlns
<br />9 CelU" mJ~'lnct COnl..tl1
<br />10 Pusooot leans
<br />
<br />oRl Reflllng Of Noflct. - For rurpilstS 01 thla
<br />''''''1,on -
<br />
<br />m Gfl\er. Rult. - Unless nOllce olllln IS rlll1te1 in
<br />the ll'..nner plucr'bell in flIt.graph (21 during the Aquiltll
<br />refllmg lllInOj. Sc~ nOUtII at lien Inlll belrll1tlll$ fil'd On lilt
<br />~ale onwtllch n lS filed (in ICtottllnct wnll s~bsettlon If)) Ilttl
<br />tile .<pITlhen 01 Sitch rtl~.ng (lIlIIOd
<br />
<br />(2j PIIee For Flllng. - A nolll.:!! 01 lien reiile(!
<br />O;Jftn~ tM "'l~ored relilinQ lllI"O~ '".11 be efltttlYt Onll' .
<br />{AJ 11 ~
<br />i,) s.~n no'u:e 01 lien "fell~" tilt CIl.C1! In ..1I1C~ tile
<br />pliO' hOloct III lit," ...s t,led. .nlI
<br />ii,) .n tilt use ot real p'o;oerty. III' Ilct 01 reM"g '.
<br />enterea a"1ll'tCNIl&d on In mlIu to tI\tl el!elll rtQ~"ea by
<br />l:Jll1etllon It I iC,. ant!
<br />.B: ,n Inl' nu on ..ll,ch 90 a'I'S Ol more t:'r 10' '0 Int ~lle
<br />01 a let,ling 01 noloce 01 hen unDer l~bpllIgrlpn iAI I....
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<br />Setretlry recelvlll wrmln Inloll1llllon {In lhI II\IMIIl
<br />pr85cribei:l In rtVvllllOl\1 Inutd ~y lhI StCI1tary)
<br />contllmi~ I tlllillO' In tile tup&yel''s roslc!,llCI. " I nollCl
<br />01 lucl11ien 11.110 filtel In ICWJ1llllCl wltl\ SubSection (1) In
<br />till Stili In which tlIdl mldlllltllll toesllld.
<br />
<br />(3) RIqUINd Rtfllng Ptrtod. - In lilt elM
<br />ollny notice ot IItn, ~ ltltI1 "I'tqijlltll rtfllll'lll petiOlI" mUM.
<br />I~ the ont-)'Nr period InlIing 30 1Il)'llhar lilt Upllltlon
<br />01 e )'tars Ilttl tilt dlte 01 tIl3 QMUIftIInllll tilt tu. IIIl!
<br />ill! lhe OIlll-YllIpetlod Indlng wllhtllt l~pllltlOn 018)'NII
<br />Illlr the close !II the prettding required renllng pcrlott faT
<br />slltl1 nolle. 01 lien.
<br />
<br />Sec. 6325. Release Of lien Or
<br />
<br />Discharge Of Property.
<br />
<br />(a) R...... Of Llen. - Subjlltt 10 aUCh
<br />f~ula\ions as the SecrlllIY mlY l'T'W'lbe, the Slattary lllaU
<br />iUlIIa ~rtiljtlle 01 relllSl ollny IIl1llmpoud with respect 10
<br />any inttnlll rnenuI III nOlllter l!Iln Xl dl)'lllttllllt day On
<br />whicll-
<br />(1) lIlbility Slli,lrtel 01 0nelI10ttl.lbl1 . The Setretlry
<br />Ilnds I....llhllllblllly lor the ImounllUlUl(\. toocther wllh III
<br />Inlllll$1 In respect lheml. h.u bIIIn I~lly 1I11111td or hu
<br />IlII:tome \IIOIlty ullIInlllrctable; or
<br />(2j Bond AtceplllCl- Thill II fumllhlcllll the Sacl1l1ry 1M
<br />l~p1td br him I bond tlIlt II condItio,*, upon tIltlll1mt111 01
<br />till 1m aunt IUnsIId, tDll'lllIIr w1!ll III IIIIIl'Ml In t8Ipect
<br />tIltrtoT. wlthln lllo ll'l'tt PllrICTlDtd by IIw (1ncludln; Iny
<br />exlenslon aT sutlr tIme). and thlt II In IttlIttla~ wllll sUCh
<br />teIluiramenll rellllng 10 terml, tonclnllll\$.lnd form oltlle lionll
<br />a:lll SUl111111 thereon, U m~y bllpIItlfitd by I~tlr r",ulatlonl.
<br />
<br />Sec. 6103. Confidentiality and Dis.
<br />closure of Returns and Return In.
<br />formation.
<br />(k) DltdoIutt 01 Ctrtaln Rltum and
<br />Rtturn Intorm.tlon For Tu Admlnlatrltlon
<br />PUrpclHt. -
<br />
<br />12I DISClos~le olamounl ot 1l~15Ilndlng Iten -Ill nolitllll!
<br />hen has been IrIDd p~rsulnlto stClIOn 6323(1).llIe Imounl aT the
<br />oumlnllll\g O!lligaliOn 'ec~rellby luen liDn may be IlrlCloud to
<br />an~ PIIrson WIIO lutnlS!leIIlI,.rltlOry wllttDn tVIllente Ihalllt
<br />11111 "gnlln III' PIOIlll~ SubJltllO such IIln 01 Inltnd. 10
<br />oltta" IlIghlll\ uth plOPIIIlY
<br />
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