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<br />Excerptl From Intemal Reytnue Code
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<br />Sec. 6321. Lien For Taxes.
<br />
<br />It Iny perlon IIlbl' to PlY Iny In neglects or r,fulU to
<br />.IlIY tll, slm' IlIlr dlmll1ll. lhl Imount (includlno Iny Inler.
<br />nl. Iddltlonll Imount. leldltlon 10 tl., or Iueulbl' ptnllly,
<br />logttlltr .Ith Illy COlts lIIIl may I(;Crul In addition thtrlM
<br />IhllI be I lilll 'n llYOf ollllt Unllld 511111 upon III property
<br />lIId rights to prolltrtY, wllItl1tr rill or personll. o.looolno
<br />to lucIl peraon.
<br />
<br />Sec, 6322. Period Of Lien.
<br />
<br />Unless Inother dll. Is specJliCllly lixed by Ilw. lhI lien
<br />Imposed by seclion 6321 IhlllIrlllI! Ihe IIml thllulumllll
<br />Is mid. Ind shill ClInllnue unllllhl IIlblllty for lhelmount 10
<br />.._sed (or I judoment 101lnst IhI Iuplyer Irlsino oul 01
<br />lucIlllabUlly) II sallsfied or DtCllmes unenlorClllble by reuon
<br />of Ilpse at Iiml.
<br />
<br />Sec. 6323. Validity and Priority Against
<br />Certain Persons.
<br />(II PUrchIHr'I, HoIdtf'I Of Securtty In-
<br />t....II, Mechanic', LItnorI, And Judgmtnt
<br />Utn Crldltors, - The lien Imposed by secllon 6321 shill
<br />nOl be valid IS IgllnSt any purch..er. hOlder or I securlly
<br />Interesl, mechlnlc'sllenor, 0' judgmcnlllen credilo, untIl nOllce
<br />lhIreol .hicn meelS the requirements 01 subsection (I) hIS
<br />been f11ld by Ihe Secrelary
<br />
<br />(f) PIIct For Filing Nollee; FOim,-
<br />
<br />(I) Place For F,ling rhe nohCP relerrpd '0 In sub.
<br />secllon 41) shill ~e Med '
<br />(A) Under Slale Llws
<br />(I) Real Proper,y . In lhe case 01 real ~Ioperty, In one
<br />ollice wllhln lhe Slate 101 Ihe county 01 other oovernmental
<br />SuidIYlSlonl.: 18 ~slgnlled by the law, 01 such Slale, In
<br />which lhe proper'y sub/ec' to me lien I' sl1ualed. and
<br />III) Personal Properly . In Ihe Clse 01 personal
<br />properly .,..helher langlble or Inlangible In one 011 Ice
<br />..'Ih,n Ihe Slale lor lhe cOvnly JI other governmenlal
<br />luDdIVlllOn!. as deSlgnaled by lhe I~w, of SUCh Sllle,
<br />In which lhe prop~rtt subject 10 lhe lien Is Iltulled,
<br />or
<br />(9) Wit" Clrr~ or Ol~l"cl Courl in Ihe office oltlle clerk 01
<br />the UnltoD S'ale~ d,SlflCl cOurl for lhe JUDIcial distrICt In which
<br />tlIe p'oper'y sub/oct 10 11M '5 slllJal~d wl'enp.vcr Ihe 5lale lias
<br />r,OI tly law deSI~nite~ nM OIlICD "'''cn ,"Mis Hie rOQurrrmenl$ 01
<br />lubPlragraph 11<1 I"
<br />lCI 'Nllh ll"orDcr 01 Oep.~s 01 I fie UISltlt't 01 COlumOla . In
<br />Ihe office 0' tho Recorder of Deeds or lhe O"Hlel of Columbia. II
<br />111., ?fOPf;lf,V 'tUrllHt I() Itl!, "1'" 'I \IIU,11..(') .f\ 11~~ 01'ilr:cl fJf
<br />ColumbIa
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<br />Grantge S
<br />Numerical /V"rJ
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<br />TInE OF NEDi'1ASKA) .'
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<br />(2) SItUI Of Property Sub/eel To lIln - For plIfl1D1" at
<br />parlgrlphl (t) Ind (4). proptrty ahall be _Il'td 10 lit 1ituI1Id.
<br />(A) Illal Property . In 11\1 ClM at rill proplrty, II III
<br />p/1yaiclllocatlon; or
<br />(8) Plraonl' Proptl\)' . In "" CUI 01 perImII propeny.
<br />whlthlr llnolbll or Inlllllllblt. II l1li rwlclenca at ""
<br />wpayer 1\11\1 111111l1li nolla olllln .a fllId.
<br />For purpoan ollllrl8r1j1/! (2) (1).1III..1dencI at a corpotl1lon
<br />. or partnerll1lp ahall be dltlllld 10 be l1li place II wIIIcII till
<br />principII executive office 01 llIt bulll\lll " 1acatId. MIl till
<br />rtlldence 01 a tlxpaylr whoM realdanct " .1lItovt l1li UnIIId
<br />Stlln Ihall be d"mtd 10 be In "" Diltrlct 01 ColUlllllla.
<br />(3) Form ' T1lII larm, IIIlI content ...tIII IlDIiIlI
<br />llrerrld 10 In ,ublecllon (I) l11li1 III DmCrIIlad by l1li
<br />Secre~ry, Such notice shiH be Vllld notwllltl1andlng lIlY
<br />olher prOYlllon 01 la. rtglrdlng llIt lonn or conttnI 01 I
<br />no!lel of Uen.
<br />
<br />Not.: See section 6323(b) for protection for
<br />cerlaln interests eVlln though notice of lien
<br />Imposed by section 6321 is filed with respect
<br />to:
<br />
<br />1 Sacurltlts
<br />2. Motor vehlclts
<br />3. PerlOnal proptrty purchaHd 1\ rtlllI
<br />4 PerlOnal property purtltaltd In CUUI' nit
<br />5. PerlOnl' property lubjectlCllo \IOIlUlOry lien
<br />6, Real prolNlrty ta. 1M epeelal UMumenlllenl
<br />7 ResldenUal property lubjlCtlO a mtchlnlt's
<br />lien for certlln rep.lrs Ind Improvements
<br />8. _"Iorney's liens
<br />9. Certlin Insurlnce conuaCtS
<br />to Passbook loans
<br />
<br />(g) Reflllng or Notlet, - For purpose' 01 Ihls
<br />seeUon .
<br />
<br />(11 Gener.1 Rul., - Unllll noUce 01 lien i~ reWed In
<br />Ihe manner prescribed In parlorlph (21 dUflno lhe required
<br />reliling peflod. such noUce of lien II!lIII bllruted IS filed on till
<br />dl1e on WhiCh illS Wed (In Iccordlnce with subsecllon (Ill Iltlr
<br />Ihe expiration 01 such rallllng Dlrlod
<br />
<br />121 Pile. For F!IIng. - A nOllte 01 lien rellled
<br />during thl rllQulred ,.1I1I1Ig periOd tIt.1I b;t efflcUvt only.
<br />(AI ii, ,
<br />II) such noUce 01 lien IS rallied in the olllCl In WhiCh lhe
<br />pllor nolrce 01 lien WIS IIled, and
<br />IIII In 'h. cose of 'eal properly, Ih. lael 01 rtllllng IS
<br />enlered end recorded In an indu 10 lhe u,en' reQuited by
<br />'ub$ecllon III 141. and
<br />101 ,n any cue In WhiCh. 90 dlYs or more pliO I to \h' dlle
<br />ot a retlllng 01 nollce of lien undlll..lulllllrlll* ,~), lhe
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<br />$ec:QIary fICIivId 1IriIIIn..... .. (1ft III _
<br />s-crtlIIII lit JIIIUIIIIIIII ..... .., III ~
<br />CIIIlCIntkIIldlangll ill........................
<br />of 1UCll..lIl11otlld II... J L ...........ro ID
<br />...... III wlIidIMIl .......11......
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<br />" ....... ..... PIdoIL - e III ~
<br />or lIlY lIlIIIce"IM. .............. ,......... --
<br />(A) tIII-.,.~ ...............~
<br />oIl yMrI aftIr till.... aI.. ,,- 11...._
<br />(8) IIlIlII\I-YIIl'**'.......... ........II!....
<br />IftIr till doll.... ~ IIlIilIIt'Id ............
<br />IUCIt ftlIIiCIIaI __
<br />
<br />Sec. 6325. Retease Of Lien Or
<br />
<br />Discharge Of Property.
<br />
<br />(I)..... 01 u.. - SIIijId II .a
<br />qguIalloIlI a"SIaIIIIy ..,....,.., "1Ia*J liliiii
<br />1I11III1 CIIr1IficIIa If,..... If.... _ .............-r!1II
<br />lIlY InIImII mIlIIIItu.... ~3IlI..,._ ......
<br />wtIlclt .
<br />(1) UIbiIItr Satisfild Cf UUlI\ttlCIMII . till ~
<br />rinds 1lla1..liIlIllilrlot............-G. ........alI
<br />'n\tralt ill IIII\ICI tMrIII. lIaI lIaIrI tJ'Ilr IIIial'iIII loT m
<br />__ \I8IIIY _1ort::IMlI; Dr
<br />(2) Iolld ACCI\lIICI- 'Illn cs ~... SIcmI1lraNl
<br />ICCIOItd IIy 111m IlIoncI Il'.at iI~w....,.......rI!
<br />11\1 llIlOIIIlt 1UIUICl. tlgllI\If .. In ~ irl ....-0
<br />tIIIrIoI. w1t1tln 11\1 tllM IlI1Itd*l IIr 1ft ....... ..,
<br />.lltMlon at sud! I1tlltl. IIlIl tl\aItl in ~ will SlICh
<br />rlQulltl1\lftts rmtlllQ 10 \InItI, COlIdiboIlt,..1I(I tonII ..,..1ltl!lG
<br />InIl &urtlieI t!lInml as lliIy \Ie IIl*ililC br SlIdl ~
<br />
<br />Sec. 6103. Confidentiality and Dis-
<br />closure of Returns and Return In.
<br />formation.
<br />{~) 0IId0Iure of CtftIift RtMnI Md
<br />R.tum InfonutIon For Ta AcIMIftiItI'ltion
<br />Purpclll.-
<br />
<br />~2) Du:clos.ure o1lmo~t r'1' "..\Utl~~\"',; ~I':"l ~!.. !\t,tltt ~,'
<br />"10 hlll\IIn Itled P11l1lllnl to lect.on lI32),!\. tllII1lIOlI1l1 ~l 't1II!
<br />OUlSllndlna obligation HCIIfed by SI.'tII 11M OlIIW lie C<s..~ lei
<br />Iny person ...hO lurnllhll ..IIslactor\, ..."lItn " 04t~ Ihl' lilt
<br />hIS I rlghl In the orL'llt1tv subir,l to 'L>th ',rn ~l InlPne\ '0
<br />obllln I ngh' In such Ploptl,Y
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