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<br /> 88- 10184r;
<br /> ... "TI I Ef'lt.!-red as Document No.- - ~ / J
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<br />
<br />Elcerpta From Inttmal Rntnut Codt
<br />Sec. 6321. lien For Taxes,
<br />
<br />" any peaon lilblt to PlY Iny tu neglects 01 rtl~~u 10
<br />'PlY ltMIlImt Il1tr ~'l1IIna. l1li ..mwnl (incJudm; Iny inlar-
<br />-.t.1lldltion&1 alllOllfll. Il:Idilion 10 Ill., or iJJeSSable ptll11ty.
<br />1llgI\lIer within)' costs IlIaI mlYlcaue in addilii)/l tlIertlO)
<br />IIIaIl III . IIIn In IawDl 01 tllt Uniled Salts \lIlOn all propt.'t)'
<br />Illd rIQJda to proptlty. wlletlItr rell or ptrsDnal. belon;ing
<br />10 IUdl ptrSDIl
<br />
<br />Sec. 6322. Period Of Lien,
<br />
<br />tw.a MOIIIk dati it spttIfally f!.ull by Ilw. IIlI lien
<br />IaIpoaad by MCtiolll5321 Wlllrise II tht lime llIlllsstSSmenl
<br />II .. and Wll contin:le ....111 IIlI blb'lay fDl tht ..~unt $0
<br />-- (1If a j~lIItll1 ao.....,,!he tupayer lrising 1M 01
<br />IlICIlllal.ilily)is salisftld or becomes unenlorcelb!e by 'USOll
<br />01 __ of tiIIIt.
<br />
<br />Sec. 6323. Validity and Priority Against
<br />
<br />Certain Persons.
<br />
<br />(tJ ~ HoIdIn Of SIcurtIy In-
<br />...... II'WIlIe'. UInon, And Juclgmtnt
<br />
<br />UIn CNdIIan. - Tilt IiIIl ~ by MClion 13'21l1li11
<br />IIIC III VIIICI II 1t&1rWt any Pl'c:fItw. holdtl 01 . MCIIity
<br />...... ~'.Ilanor. or ~Mnt litn tnlIi10r unlil nolq
<br />..., wNdl IllIetI lIla I !qlIlflllll!lU 01 SlIbMottion II) has
<br />IIIIa NaIl by lIla $eQ'NIy,
<br />
<br />(f) ..... For fling Noticti Form.-
<br />
<br />(I) ftaca For Fili"ll . Tile nola relened 10 In s~
<br />IKIion (1.1 IIIaII III filed.
<br />(AJ lltldIr State laws
<br />(i) Ileal ProlIer1Y . In !he U~ 01 rnl p/operty. III Ont
<br />olficI witlIilI!he SIIII \DI!he to<>nty, Of olhlf ;o..-mmenlll
<br />1llIIIIMsioII). II clnitlll~ by !he Iallllll lath Stilt. in
<br />wlIicIIlIla property subjKt 10 !he I"" is sihllt!lll; IrIll
<br />\111 "'-1 Propeny . In the USI 01 PtI$IlNI
<br />1fOIIIIly. ~ tan;~ or onllng,ble. ill one oll.ce
<br />wi1IIin. 1!Ie $a'- IClI the to""'l)I_ Dr DIner ;vnrnlMn1Il
<br />lUWiYiIlon). .S llIsilllllted by lhe 11111 01 suell SUle,
<br />ill .-tlicfI tile Plowtr .~ 10 !he 11t~ ., Sl1ulted
<br />or
<br />'" lfl'otII CleR DI ""llId Co;n - I~ lilt allot. of lilt e!t.t 01
<br />t!lI UftitId SlUM dis1l'i<< eOllf1IDl ttle l;rl\lClll ~lslriCll!l orlIltlI
<br />1!Ie IIfOtI'ty IlIbj1c1 to t..~ ,s 511...114. whene...r I\lI SllIt lias
<br />noIlly In _'IIlIIltO 0/lI etli(l -"otflltfttl llIe rfQUlftmtr:l1 01
<br />s""~rtP/lI"'. l)I
<br />It) Wrtfl Iltcorw {)l0Ma, ()I Tilt O,str.ct Ol!AllumH -In
<br />"" 0Ita lII' t!lI ~l\tf III 0It0t III lhe OtSll>tf 01 Col.mD:. "
<br />"" prottrty IUbJtcf 1) IIIe ~t' 'S S.IUllell III t,... !l,w.ct 01
<br />~I
<br />
<br />{ZJ Sllus Of Property SubjtCl To lien ' For purpolU 01
<br />Plragllphs III and (Cl. property shaH be ~'Imtd 10 be .itulled.
<br />II.) Real Property - In lhe cue of rnl proptfty, II lit
<br />physlc.tlIOUlion; or
<br />iB) PeISDnal Property - In the CUI 01 l*IO/Illllroptrty.
<br />.-helMr Ilngibll or inllngible, 11 lhe mklenct 01 Iht
<br />IllpI)ItC II tllt lime 1/lt nOlice 01 lien Is f,\ell,
<br />For lI\IrprlllS III paragrlph (2) (8I,l1\e rnklence 01 I colp01I1Ion
<br />or PArtne.ship shill be deemeel10 be !he plitt 11 wlliell tllt
<br />principal Il~UU"'1 offitt ollhe busintu Is loeIltd. and !ht
<br />resi~lnc:e 01 I IIlJlll~lr .110,. rni~tnct Is without tllt Unltld
<br />Sales WlI be llH/lllOd 10 be in the Oi$lricl o!Columbla.
<br />(3) form - The ;orm Ind conlenl of the nolitt
<br />,Il.rreel 10 in substc110n II) sllall be prtKIi~ by lilt
<br />Stttlta!)'. SIIdl nolitt slla. be n1l4 nolwl1latarding .11)1
<br />otlltr prDvis,on 01 I,. regl<<llOg tilt form or conlanl 01 .
<br />noliCe oll~n.
<br />
<br />Nol.: See see lion 6323(b) for protection for
<br />certain interesls even though notice 01 lien
<br />imposed by section 6321 is filed with respect
<br />to:
<br />
<br />1. Stcutl\itS
<br />2 Motor "I hie'"
<br />3. f'lrtDl\ll prO/ltrty p~ "I maY
<br />4. "'''onal proptlty ~ in cuual lilt
<br />S. ftmllll PTO/ltrty 1ubjtc1t<<l 10 !lOSMnory lien
<br />S. l\Nl prO\llrt)' tu 1"-' .l*\.'......llItIIllitnl
<br />7. IlaIkltnlill PlOptit)' s~ 10 I IllKllInlc)
<br />lltn for tertllin ,.pairs l"-'lmpro....mtnlS
<br />e Ahorne~'s lilns
<br />i Ctrtllln insurlnce conlratU
<br />'0 Pmbook IGtns
<br />
<br />19l Riming 01 NDtice. - For purposes of this
<br />Stelion .
<br />
<br />III GIntnII Rule. - UnltunolittOfli'nIlrelUtllIn
<br />tilt fI\lMlr prucClbe(l in Plrlgrapll l2l11urin; IIle rtqulrtd
<br />..!,lin; periOll. such N1t~ ollltn IlIall be 1I...11ll al !i.led on tllt
<br />Illle on-.tliCll.llS fl\~ll (in Iccordancl with subJectiDn (0) 1!llr
<br />!he elp"lt~ 01 SUCh ,e!~'ng penOll
<br />
<br />(ZJ PIIct For FlIltig. - A noUtt 01 l.th relllt<!
<br />ll.Jfing lhe rtQu\rtd rtt,lIn" period WII be 1IllCtlve OIl;y.
<br />\J,) If.
<br />(.) Iu~" noUtt 0' l;en OJ '1',1ed In lilt Otllct In .-!lith lilt
<br />pnor nollCt 01 hen ""..s filed. IrIll
<br />(l~ .n Iht elM o! rill P'D;lIrty. the llet 01 rtf.lln" IS
<br />enlflel! ..nc! ltCO.lItcI in In lNle. 10 IIle eaten, rtQUlIed b~
<br />subuel,on (II <<C). IrIll
<br />leI '" In~ use ,n ",'uCh. 90 IIIl" 01 more pIoO' 10 the Illlt
<br />01 I "I,hng 01 nollCt o! btn linlltr Su~II;Tlpl1 (AI. the
<br />
<br />L
<br />
<br />L
<br />
<br />s.mtary rectlvtd .rllllll Informallon (hl tilt ll\lnntr
<br />pr"crlbtd In regulallons luutd by the Stmtary)
<br />toncemllltl I Wlltll In llIItnp'yw'I mllllOtt, " IllGlltt
<br />01 slle!, nail Is I\SO liltclln ICCO<<lllltt wlttt IlIbHct10n (f) In
<br />the Stale In w111c1\ Wl:lllllldllltt Is Iol:altd.
<br />
<br />(3) Required RlflIIno Ptt1od. - In Ihe CUI
<br />of Iny nolltt ollltll. Ihe ttrm "nqulrtd rellll~ perlod" mtIN .
<br />{J,) lhe ollt-)'tIr perlocllndlllQ 30 da)'1ll11r Ihe upll1tlon
<br />01 8 }'tars ITlII Ihe lIlll 01 the IUlUlTlIl\t 01 tilt tax. and
<br />(8) 1111 I;\.'lt-)'III pirlolllnlllllll willi lhe uplllllDn 018)1'11.11
<br />llar 1he ~1011 01 1M ~lltIllqul1ld nlllllltl perlod lor
<br />such n(\\ltt o! liln.
<br />
<br />Sec. 6325. Release Of Lien Or
<br />Discharge Of Property.
<br />
<br />III R.... Of Utn. - Subfttl 10 .~
<br />regu'llions 111111 Ssml"!)' mlY pmulbl..llllI Stcrlta1)llhaU
<br />ISSUlI ctrtllic.ell 01 relllM 01 a1l)' lIan lmpostd wllh mpect to
<br />Iny InlllMl rl\'tlll,ll till nolllllllllan 30 ~I)'I aTltllhe daYDn
<br />wllictl.
<br />(I) liability Slllslltd or lKlIn!oTONbla . 1M Saerllary
<br />1lIllIa thll1hc liability lor thlamOlJlI UMUId, IOOllhtr wIth all
<br />Inltlllt In ml*l 1"'1101. IIn bMn fully ""I!lId or IIU
<br />bKo"", 110111)' Ul'IIIIIoreiUll; DI
<br />t2I Bond Aettpltll. 1'he11 II 1umlahtd to tl'tI &emtary lIld
<br />aettpltd by him a bond 'tIIlll condltlolllCl upon !ht pa)'lMlll of
<br />Ihe .mo~nl UIIIMCl. t00t1l\tt wlth all IntIrIIt In 1"1*\
<br />thIrtol, wltl\ln Ihe tl'M Po"*"*' by IIw (lntiuflno any
<br />tlltnslon 01 sueli t1ml). and thIllI In aecordlllCl wItI\ .~
<br />requll1mlnlS rel.ling 10 IlImS, conll1110ns. .nd lorm ollhlliond
<br />1"-' s\!rlUu tlltraon. n mly bllpttlflel! by such regulallons.
<br />
<br />Sec. 6103. Confidentiality and DIs"
<br />closure of Returns and Return In-
<br />formation.
<br />(k) DIIdoture of CtrtIin RtNI'M Iftd
<br />Rltum lnfonntflon For Tu Admlnlatrltlon
<br />Purpolll. -
<br />
<br />(2) OlSclO$Ule ollmount 01 oulSII"-,inQ liln. .Illnollce ot
<br />liln hn betn I,lellpurlu..nllo 1K110n 6323(0. lilt Imounl olthe
<br />Oull'llICillll ollllglllon newel! by.uch liln may be ~iSclou<llo
<br />Iny pilSon who tum,slIts IIt1S'lClo!)' Wllhln 'V.clnct IIIaI M
<br />lias I r'ghl in lhe PIO/ltrty S.titc:110 SUCh l"n or inlends 10
<br />oblsin I right'n s~ch proplrty.
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