|
<br />) f~ a , :. ~, . {. r.. j .~" '
<br />t; c\ l.' ..... v 1. ....... , '<,
<br />(~, ( ~I,',
<br />~:)~;~!~I,~..
<br />~ "--+\'"
<br />I~~) J~ ,~,.
<br />~ (-1\ ',,-, I ~
<br />~ ' .. I~ .~., --~ Ifr--"
<br />
<br />'.. \. . --. ~-:~~ .. i" ~
<br />',\,\) \I.r'"
<br />~ _,I '. I~'
<br />i",- ~
<br />r~~, ,I> ,~~
<br />!I
<br />II
<br />I:
<br />d
<br />Ii
<br />
<br />,
<br />I
<br />I
<br />I
<br />
<br />1
<br />
<br />
<br />il
<br />
<br />-I
<br />01
<br />..
<br />:zJ
<br />~
<br />1,
<br />
<br />"-
<br />
<br />I ~\
<br />
<br />1 '
<br />
<br />EIcerptl From Internal R,venue Cod.
<br />Sec. 6321. Lien For Taxes.
<br />
<br />II aMy pel 10M "abls la Qay any till ~ltCU ~, /l1~'et I~
<br />ply the nm~ Iller ~lm8n~. !!\Iamotln! (iMCI,,~lllQ any In:'r.
<br />esl. a41llUonal amO>lr,l allOillon to tp. "I uuu;ablt ptnalty.
<br />locetht, ..'Ih II\} Clllll mal rn.ar,lI:CI\It In ~dilion Ihtrero)
<br />shIll ~ a H.n In !~~Ot c<f tilt lh\:1t!d SllIlel upcn all p.optlty
<br />ano "gIllS 10 p'/optrIV w1\lllltft 1~41 Qr ~rlon41 ~IO"fl'11\I
<br />10 5~~ parlon
<br />
<br />Sec. 6322. Penod Of lien
<br />
<br />tlnlH5 ancl!lrlr am'lJ IC<<lriCJ;Jiy nu~ ~y I.w, lhf lien
<br />Imp01;td by !)~,hon t:J.2l l~l"'ll [!fi~" al tht hml'! Hl~ -au.taman1
<br />" maae alli! thi" commue ""111 I!le !I'.bll'\)' ter 1M Im~(/nl l~
<br />UIe...tl 101 . ,uc!Q"'nl agamll th~ I4JpaV~1 I"Siitg 0111 01
<br />~UCh lIaoWly; ., ul"j,~d 01 becOll'.M UneflIOltt\.ble I)y ,,,,,on
<br />Of l.ili$~ of l,me
<br />
<br />Sec. 6323. Validity and Priority Against
<br />Certain Persons.
<br />ia) Purchlser's, Holders Of Security In.
<br />lImit, Mechlnlc'l Lltnorl. And .J1.ldgmtnt
<br />U,n Creditors. - 1~81ien ,mlJ!'..lllldby 5t::llcnGhllllt
<br />rwf tMl HM os AQlm~1 ."-1 ~'FJrr.'l'lue'. I10ml ol I (1Wf11~
<br />Inlernl. ll1~tl\inl(' htnor or 111~~ml'lllllf>' crC\1ilDI Ulll~ nOI'"
<br />tMreOI "~Ie:n "'teU !h~ r~"iI~"'eflti ~J t~bw~){jn (1\ It;!!
<br />~en raee 01 lite Sfl;Ietar,
<br />
<br />,r, Place For Filing Notice: Form.-
<br />
<br />I ;'';-',H:t '-')' i',!':'II; 1h.{t fI~it'e rJ!1elft'd to In !ii.!t'
<br />
<br />~[tctIDn la} ShAll ~ fl;~d .
<br />
<br />,AI l~n;Cf.f 5lil1f!' ~ ,i'lll1l
<br />.,' p.-?i31 P{c'DItr1~ l:1 HW :"bSt1' 01 f'~J;', ;).TQ~r1)' If! (./1>1.'
<br />U'r,l.r.- 4'ltr:~n mu :'l.Ut' 'ry ~t"'f "~"J!'l1'r :.'>~ !ll"',~r tJ'CrrIllU"lm-enta:
<br />!>JMlliHW;l'H. ..,. Ot'!,IOf1oil~tC 'jy l'Hl la '" 'i (.'1 !wCi1 StUt ./'
<br />"..~.c~ ,~~ Dn)p~''''i ~J~JbilJ;:1Ic ,..~ :;t.{"'I (5 S!t;J-8t~13. a.1'l\l
<br />dlJ P'lfl'!iOnJ'! Prct'l'~!'i' lr. ft-.'!i (:6!~e of per$(rn,al
<br />?'~"'1'f "~ell'''~ ~anc+i'.J-!(O e-r tl"!lanl;'tt'~ 10 ont offl-Ct
<br />\lll!;i"'!"" tr,t SIJtr '.,J' 'r'llt r. ~l<.r't,. c: o~nt'r ~Ol'rrnmental
<br />~...~Q""~,.,,l'l ,n 1~~tO"'~~lhl :;y !~.t' J.'N!\ <"11 ~\Jch 5tl!l~
<br />
<br />., _"'.1.' '~'l' ';""~!!",, " ",..:;:,-,' (1; '"'e 'f!:l ,'> !,I'L!Jitr~
<br />
<br />0'
<br />1ft; ~!tn Clt;f. )' D~!.tlt;'/ i:(tUI1 ,~, "',~ {)~hrf Q! 11'\<< [',tti 0'
<br />
<br />1'1: ')!".!f''j f:,l.llfH ';1~1:',:' Cfj.,:(f 10' 'l'~~ 1'~\i~"~'-3' C'!jrr'c~ on ",,"lId'
<br />rr.~ ,,'~~"iHrf ~ ..~~!Ill' ':;' -;r. ''I,- ~",Ell{-,1 ,",1.",'1I~~'el ~"'~j :~1:{H! "1~5
<br />.(Jt!)f "1tI -'if"IIJ"ilt!,..; ',,;rv! f,f9-,:~ -a".~" .....'''t11i.t In>>, ~'f~~,;,',""'\~nllJ Ij'
<br />'.\I!"';Ja',!~!ii1~'f,~ )
<br />L ~'fi~!<' o.i>~';~(JrC~1 .Jl ~>,.~<l~ ell .~\~ o.,~" r,l1jf :',~,"'V;"'!J,it )1'1
<br />....,~ ....Hl,~" :~, ~r-'1 ;f.'ll'r~d~' ~l' ~1\l:'~1 ~f! tJ-:.;: J,i:!it,.I'~~ C' C(,h:mtli1! I'
<br />";,- lJ'(-,,~-r '\' 1-,,~':'tc 'f. ';1.', 1"''1 ~"".I~r",~. I- ",'1.":,(1 'II
<br />
<br />1.-f'-.r"t,>..1
<br />
<br />/
<br />l,'
<br />, aU...
<br />laY
<br />
<br />b~ as Document ...;.
<br />
<br />88- 1 f.) 2 8 3 9
<br />Grantor }j
<br />....... A'
<br />"'-'tll . /l./.4..-
<br />'j F iH:::n.', S I( ^) i'"
<br />. . ! ' ) ..) -
<br />, j' ~ I! "', ~
<br />
<br />-
<br />CD
<br />
<br />."
<br />~
<br />:r
<br />iiI
<br /> Z
<br /> 0
<br /> ....
<br /> -.
<br /> n
<br /> CD
<br /> 0
<br /> 0IICi
<br /> ...
<br /> I>>
<br /> M
<br /> ...
<br /> -.
<br />I CD
<br />:::I
<br />I
<br />2.
<br />
<br />,(;.
<br />
<br />Sl.:\![
<br />eei'i i
<br />
<br />B8 JUH
<br />
<br />( I'
<br />
<br />!!.
<br />
<br />~
<br />
<br />r2J Sllus Of I'rollti1!' Subjtello lItn . For llu/llOMS 01
<br />paragraph. (1) and {.). property shall bt d"mld 10 tit .Ilullld.
<br />(A) Rul Propmy . in .he CIN 01 rq' property. .,111
<br />p!lyslt., ~UOII: or
<br />(81 Pllsona' Propaf1~ . In lilt CIII 01 1*10IIII property.
<br />WMlhlr tallglbll or IlIla"9lb1t, 11 tilt '"idtnct of tilt
<br />~pa,,, al ltot lime ltot noltc. 01 litll Il fl~.
<br />For purposI. ~, parllQreph (2J (II. I!II r.lIltIQ oIl tofporatlon
<br />or pef1t\1r.hlp all&1I III dHmtd lo be tilt place It wlllclI 1M
<br />prtnelgal ..leullv. olllCI 01 !Ill butlnnl I. Ioc:llId. IncllIlt
<br />1"10""'_ ol . lllpa\'1lr wllO.. rllldlllCl I. willlou1IM Uni1tcl
<br />SUM 11\1111 be dMmell to bll/llllt Olltrlel of CoIUlllllla.
<br />(J) Form . Till 'Dfm wild <<llll.nl 01 lilt ntllel
<br />Itflltrtcl to 'n .~_uon (I) allan III prucrl\llCl II)', till .
<br />SetrtUlY Sutl,.nOUCit III" Ill" vall4 IlOtWIlIlttiridtflO lIlY .
<br />olh-e, C'lovls-ion of !.. rE'g.ardrng tht form or cunt:.ln1 of a
<br />!\lIliQ3 or tlen
<br />
<br />Nolt: See section 6323(b) lor protection lor
<br />certain interests even though notice 01 lien
<br />Imposed by seclion 6321 is filed with respect
<br />10
<br />
<br />1 SKurilles
<br />2. Motor .thW..
<br />3. P9nonal proptlly pUftllUfllal rltall
<br />I ~l'IlllIIj properlY ~ In clI,uIIIII,
<br />~, Ptr1oll11 pllJlllllY ~ ~ pelJlqllrjl Itln
<br />~ 'Itll l)1openy ta fiId ,..lnsaumtnllltNl
<br />1 Rtallitnlllll p~ II1/tIjtctltl . meefltnle's
<br />hen 10-1 corum rep.irl anolmprn..lIlf:nl$
<br />~ AlI~rnty' /Jens
<br />9 Certlln insOlence conlracts
<br />1U Pusboo< loam
<br />
<br />191 R.flllng Of Notice. - For purposss at mil
<br />~C'rb_-on
<br />
<br />., G.n"lll Rule. - Unless nO lite Of htn 1$ re"l~d In
<br />tha mannel prll1ltrl:JotlO In paraglapn (2) aurmg me raQulIad
<br />1 el.lmo IWlfJod. suell notice 01 Uan sllaD tit ......Ied as !i~ on Ih.
<br />Olre un'whlCh It II filell (In accordll\ce ."th lubseC1l~n (fllatt:-;
<br />It-a tJpiralion or 5UC.n rellllnO pt"M
<br />
<br />'lJ Place For Filing. - A 1I0llce of litn 'ellle~
<br />~ ..fl"~l the r~Qvwt('j ''''l~mr; ~'~nod l1\alf tre e"eCtlve only
<br />
<br />,~" I.
<br />
<br />III flU(',!'! l10tJCtt Uf 1I1'1~1 IS fl!flle.d In the o1hce In wtllch rh.
<br />;1l1ul r:OHct! o~ IIf!n WI!!. tiled. .ana
<br />!" " tlt~ caSt 01 leat prOptlly the fact (I' 'ftl'hng IS
<br />enlt!nM' ,artd re-cordM In an mOUI to tt'll!' e~1enlltQul'e-(' tJ~
<br />r.4J!J'!i@ctl(;ln I') l.cl .)nd
<br />Bl ,1'1 any t,lU In whle" 00 ~,a,.!i or rTlore pnOI lOIn:- datil
<br />~I ~ '.1111"0 t,f "otlce Of lIOn U"~~~~~(A), the
<br />
<br />z
<br />!::>>
<br />
<br />2
<br />
<br />;1
<br />Al1 9 59
<br />
<br />c:
<br />:I
<br />I
<br />ff
<br />f
<br />
<br />r .:" t~ I
<br />..~<:;- :..::.". ,........0 ,.J
<br />
<br />i'! ~ ~. (; r r, ~ r.: f"' ~
<br />
<br />Stetttary rtetlYId .rillan Informatioll (In till mamar
<br />pTHCrlbtd In rlQullliOlll lsautd by till SlcraWyl
<br />COIItImlng I eIlllllt In tilt tuvlJlr'llIIllItncI. If I notice
<br />of .uell 1It11 111110 f11td In ICCOrlIlftCII w1lf1lullItctiOll (0 In
<br />lilt Stitt 1ft wIlkIIlUCIl ~ 1I1ecataC.
<br />
<br />(3) RtquIrIcI ReMnt PIrtocL. - In" CUI
<br />ollny notitt of _.Illa" -rtQulracl rtfiUng period- m&II1S -
<br />(AI lilt one-yW period ending 30 lIayJ after tilt Ilipimlon
<br />01 e Yllrs Iller till dllf 01 lM__1I 01 tilt tal. and
<br />ISJ lilt Ollt-Yllr period ancling llrilf1lllt ulliration 016)'1&11
<br />alltr !f1t ~IOH 01 !Ill pf1lttding raqulTlCf rtfIIl1iIllJlfiDCl fOr
<br />10th no!ltt 0I11t!I - .
<br />
<br />s~c. 6325~ Release Of lien Or
<br />
<br />Discharge Of Property.
<br />
<br />(I) R..... Of UIn. - SubllCt to Jut:!
<br />r'llulalions U lilt Sterltary may pr1SCfibt, tT1I SIcmlIry s.'laJl
<br />IIlIII a ctrtJliClll1 01 rlllnl 01 Iny Iiln Imposllll.illl r6llld III
<br />Illy IlIlImal rtVlnUlIU nol '1111 tIl&n 30 lilY' ._ tilt Illy on
<br />whle/l .
<br />(IJ 1I.Ibility Sllilhlll or Untnlc~ - TIle Secmary
<br />f.nds thaI tilt lllbtHty lor IllllmOlJlt Ilslt.HCl. ~I willl &II
<br />mll/lSl in rnlllCl tlltraol. IIu bMn fully uliSlltC or !Iu
<br />bteorna 1tg.1Iy untnlartllbll; or
<br />(21 Bol1d ACttItICl- TIlm illumlslll<l to tilt ~ alllI
<br />ace,pllll by 111m I bollC IlIII il eonclltiOlll(l upon tllIllI)'lMllI ot
<br />lilt Imount II...Md. \ogtttlII .iIf1 III Inttlnl in IWl*I
<br />lIlalIol. IIllllln lIl!i Itlll ~"'*' by IIW (inclUdJno Iny
<br />ulellsJon of sueh tim.). lna lhal II In accordlnce wllh sue!>
<br />rlQulr.ments rtllli"9 10 IIfIllS. ~illons. III(! form ollhe tlono
<br />,n~ su,ttJ.. tt..raon. n mav be SOIClftld by lue~ lfllu!1Il1lnS
<br />
<br />Sec. 6103. Confidentiality and Dis-
<br />closure of Returns and Return In-
<br />formation.
<br />(k) Olsclolul't of Ctt1Iln Retum.and
<br />R.IUJll lo'onnJtlon For To Admlnlltration
<br />Purj)Olll:'- .
<br />
<br />121 D.~closur~ 01 amount 01 outltaMlog i.en -ll a "ot.C! or
<br />lien has been Wed p"'Suar.llc 5~C1'Or. 6J.?3'!! 1M amo.nl 0' l~t
<br />oulslanamg otli'oal,on &ecureo b, iUcn IItn "lay ~~ dl><.oseo to
<br />any person 111M t"rnlshes sali~latl~IY "'fllItn "'~~II/:e lllill\e
<br />hu a fight '" tho prOpOrly ~ublec' 10 ~"C~ lito or .ntendl 10
<br />v",.;n a "ohlin SUCh pto~rl)'
<br />
<br />i
<br />
<br />I
<br />r
<br />"
<br />
<br />I
<br />
<br />J
<br />
|