|
<br />(\.,
<br />\.) .J
<br />r:,\
<br />"K,
<br />
<br />~',
<br />K
<br />'\ "
<br />r'
<br />YJ
<br />
<br />:j)'~ i',
<br />1 I, td
<br />~ ~, j I
<br />~\ ,\" ~
<br />1.. \ "
<br />I \'') ('i. ~
<br />\,--- ;'.
<br />
<br />\ >",
<br />
<br />r(
<br />\\
<br />"-
<br />
<br />II
<br />II
<br />d
<br />Ii
<br />!I
<br />I:
<br />II
<br />:i
<br />"
<br />II
<br />;1
<br />[I
<br />
<br />("")1
<br />ii'
<br />~
<br />0-
<br />~
<br />:D
<br />t8
<br />;;-
<br />!
<br />
<br />I ,~
<br />
<br />t...
<br />
<br />Excerpll From Inlemallllv.nu. Cod.
<br />Sec. 6321. Uen For Ta.xcs.
<br />
<br />II Iny p,TIon liable 10 pay any w nagl~u 01 ratults 10
<br />p.y the lame atter demand. Ihe amount (Including .ny Inllr.
<br />esl. addllional amount addmon to tiLl. or I$suuble pen.lly,
<br />togelher with MY casts Ill.' Illty ."'ru. In .ddlhon thereto)
<br />,h.1I be a :,ao In favor of Ihe Unlred Smas upon III prop.lrly
<br />Ind "ghts 10 properlY. wlle1l1tr filla, POIIOM!. IloloogllljJ
<br />to suCh person
<br />
<br />Sec. 6322. Period Of Lien.
<br />
<br />Unlaes another care ,s jpet:.flealiy tiled by 'aw. lhi! Ilen
<br />Imposta by 5act.on 6321 shill allst at the tIme Iht Ulallm,nt
<br />'I made ~nd shall conllnua unt.1 the 'lAbility lor the IImount so
<br />aueneo 10. a ludgmenl agllnsl the lup,yer allslllll Oll1 01
<br />such lIabllllyl il sallsfted or OO;;omn un.ntoreut,le by '''Ion
<br />of lapoe 011/1'"
<br />
<br />Sec. 6323 Validity and PriorIty Against
<br />
<br />Certain Persons.
<br />III Purchaser's. Hoid.,.. Of Security In"
<br />t''''III, Mechanic', lIenon. And Judgment
<br />lien Credl~orll. - 1'., II'" ImpO$M ~v ,oeMn S321shall
<br />l"Iot bt ....alld .at. Bgaln", ,1'1, purcr.uer !h:)ldpf of a '5etutlty
<br />Int~re5t m<<h~lnlC ~ IJflr.c)r 01 1i.!.1ytTl!nf llel"\ r.r~(IJto' IJntIJ nOllCt
<br />thereof WhKt' m"(lt~ !tit q~'r.,:1f".rn~fl!'} 1)1 louh'\t'{:tlon (0 hI!
<br />been 'tled by HIe S~(!~I.l'.,.
<br />
<br />.f! Place For Filing Nollce; Form.-
<br />
<br />'1: PI.,CE' r:Of J=,i'f1Q ~"1l" '~t:'!'r:l' '''~~r'r'<j 10 Ifl hIti-.
<br />sectlon la) &!la.1 be hl.~
<br />rA' UnGer St~te La..-s
<br />dl R!i11 ?'i1~r1r' l" Ih(t .,d!.~ 01 If'(Jl p-IODllJrt~ In onlt
<br />oUlce lW1thln trill Stile 101 nl~ ah.!/lr, Or other g'O""ltmm~111aJ
<br />!.ubdi't'ls\onl U ~eSI~n,j\I~I.' tl) I"t~ ia....l\ 01 Such .statf. tn
<br />'Ntllch th~ p:o~e!f~ \Jb1L"(' ~;; !rlj' ,l~n '! ~!\uitt~d and
<br />.,11 F'erf.Of\a;, ~:rClper1) I" P\e c.a5e ot pef50nlil
<br />rHo:i'oerty w~t""H tenQiN!I 0' mt!TlQftt1f' m Ohe office
<br />w![t\!n l'lt' Sl.?l!' .()' f~ll! CCLJrllp :v .)ffl.... CO't/@'ll"lmtn:al
<br />i.uC(1,'f ....J'. .h :1Hil,;r',.111!;1; ::y "'~ .-']"", n' ~;;Ctl St31r
<br />.n .....t._l:. .....1 ~,. ;;~l-" -', ),,!.:;~' ~ !C tt11: ',~r '\ !, lul!rle-j
<br />
<br />0'
<br />IfH '~bltl C'~h ]! DJ5tnc' COtJ!' +'1 tt',(o I]H,(;~ 0' th.r "l~J)r: ~)l
<br />l:--'l! .jr.lr..a StaHl'. j.-;!,<(! 1.':'1.;11 '0' "~f ..'\1".'0 ':1"1'\(1 tT1 ""r1'r(:h
<br />Ihl! ;!'Jrl~'ll .-".b!J';' ..:- ~" '>', ',Hlr~ 1lI~~f11!d" '''.e SUIt '~,as.
<br />~.nt Oy a'" ':":'., ~q.a 1,.1! -,i1J';' tI,l' II N~' ", '. "!,e..I<; \~.j' . I)") .' - '. 't' ,,,-,':1 ~j I
<br />Irl.<t'".j);t- ~~l ,~tI'. r. "
<br />
<br />,(, ""'I'" ".e'.ll"'::'!' _,' >~.1;-'J' ,," . "~ > ,," " j' :')1,_'" ,) 'r'
<br />
<br />'ty~ lit1~~ r;f {'h1; I'!rj~j'1" "I ;J.I'fJ~~ !11~.t' ~ '_t'rJr I ,,' ':'~l." ""~I' J ,1
<br />
<br />t."r. :)1 'jf,,.,r I, I ,.~.:.."
<br />
<br />"oJ f'
<br />
<br />'"l'l
<br />
<br />"~iarr'tJI':f
<br />
<br />88- 1 U 2 8 7 6
<br />(';rantOf ~.;
<br />('.rentlte ~
<br />tJum~rftal
<br />ST,UE.';~ ;,[ '.:
<br />
<br />""
<br />f
<br />
<br />! tnler
<br />
<br />:;:
<br />;;.
<br />
<br />-
<br />CO
<br />
<br />z
<br />o
<br />....
<br />-.
<br />n
<br />~
<br />o
<br />.....
<br />-t
<br />AI
<br />)C
<br />....
<br />ei;"
<br />:I
<br />
<br />'8 R 1.!l1I1
<br />
<br />~<(Q
<br />
<br />AI 00Gwme"' No.
<br />
<br />/I.i/Z
<br />, i' v ^ )
<br />;.:" 1\ >\
<br />)
<br />!I
<br />
<br />z
<br />p
<br />
<br />C r I j' "r'.} ..,,.. I! A I I
<br />'-" I i I J ..' r , .,', _'...
<br />
<br />(" ('
<br />..; ~)
<br />
<br />c
<br />~
<br />I
<br />en
<br />i
<br />
<br />!!.
<br />
<br />I
<br />if
<br />
<br />!
<br />
<br />2.
<br />
<br />(2) Situ. 01 Property Subl.ct To L1tn . For pUlponl 01
<br />paragr.phs (1) Ind (I'. property .hlll III dnmad to bI tllu.'ad .
<br />(A) R..I Properly. In Ih. c.n 01 rll' properly, I' III
<br />p~Y"Cllloc.t1on; or
<br />(8) Ptflon.1 PTOperly . In lilt Ctn 01 lIIfIOtIll prllptt'ly,
<br />.Iltlller t.nglbl. aT lnlllllllblt. 11 lilt rnldtllG. 01 lilt
<br />Illlp')'1r Illnt Illllt \hi nOIlCt or Il.n I. iliad.
<br />For purpol" of PlIllgrap!l (21 (8). Iht rnldtTICI 01. corporlllon
<br />aT partn.ralllp .han bI d"",.d 10 III Iha plaCl II which tilt
<br />principal aucullv. olllCl 01 lilt buSlnt.. Is IOUlad. and lhI
<br />rnl(!tntt or I tUP'YeT wllo" rlSldone. Is wllhoulll1t Unllld
<br />SlIto. lhallllo dHmtll to bllIllllt IllSlrlCl of Columlli..
<br />(3J Form Tht torm and cOnlenl of tilt notlCl
<br />,"tired to In lubNCUoIl (oj ,fl.1l III pr.ll:rllltd by lilt
<br />Secralary Such nollce IhllI III VIIId notwithstanding Illy
<br />otnar provlllon 01 I,w reglrdlllll tilt form or cont.nl 01 a
<br />notiet 01 lien.
<br />
<br />Not.: Sell section 6323(b) for protecllon for
<br />certain Interests even Ihough notice 01 lien
<br />Imposed by sectiDn 6321 Is filed with respect
<br />10:
<br />
<br />1 SecuTl1lel
<br />2 YOIDT .eI1lclll
<br />3 Ptf$Onal properl'; purchased .t ratlll
<br />4 Plrtonl! pTOJltrty purclland in cllual ula
<br />Pftrsonli p,oPOr!y !ubjectllllD posllno,y It.n
<br />Roal p,operty la~ anc SptClAI .IIIISmenlllens
<br />Rnilllnllll prOlltflysu!JJacllo I machlnlc s
<br />IIftn 101 Ctflaln repllf! Ind Imploy'm.n~
<br />8 ArlOIl1'Y's litns
<br />9 Ctlrtt1lln in'urance contracts
<br />lQ Passbook loans
<br />
<br />IgJ Reflllng Of NOlle,. - rQr purposes 01 Ihis
<br />"\l!Ituon
<br />
<br />11 i General Rule, - Unla.s nOllee 01 lien IS 'eWed In
<br />fhe manno' prcstr1llod !O palagrap~ (2) during lhe raQulred
<br />'sltlmg penoo. &uch n~llce 01 lien shall lit! treated a' flied on till
<br />Oale on.hlch JllS hied 110 accoroance Wllh lubsectlon lfll arllr
<br />!he e.pl,alion 01 Quell rellllng period
<br />
<br />21 ptaee For Filing, - A nOllce 01 Ilell rellleO
<br />1;Jr rt-Q ~""e -!'Qli fl!l1 'a1111110 ~H~no<l !hAlI bt! t!11.,ctlvl! N'I''l'
<br />IA) ".
<br />'i! luch nOllce 01 lien Il relile1l '" lhe olllce '" which the
<br />UIIOI nOllce or hen *as filed and
<br />Ii', ," Ihe case ot real prcoerty Ih. tacl 01 ,.,lIlnO IS
<br />!:ottllU'C Bind rtcordtO In an mdt'1 to the exHtnl 'oQUlrl!!l1 b'f'
<br />~\;f}!!.t!'CI'Dn if! loCI ant:
<br />Il, ,,.. all, c.ase.1"I ....hltt' 00 days (lr ITlOle pn!;ll to the diJ~e
<br />QI . 'efrllOO 01 notlca 01 Iren ullO."Ubparlgr.ph lAJ the
<br />
<br />6
<br />
<br />MI9
<br />
<br />46
<br />
<br />(".;';
<br />,. c.,
<br />
<br />,
<br />
<br />/.~~... ~ ":. ';~~'J~Lt ~J
<br />
<br />::~
<br />
<br />t.;,,,:: nr n~'r:n<;
<br />
<br />Secret.ry recalvad wrl~~n Inlormlllon (In \hi mlnner
<br />pmcrllltd In regulltlon. lauad by tI1t SlcTtllry,l
<br />conctmlng I elllngtln lhIllltpayar'. rHldtllCt, II. nolllll
<br />01 such Iltn II lito iliad lni<<ordlllClwllh sullalctJon (I) In
<br />tI1t Stilt In wiIIch lucII mldtllCllIl_lId.
<br />
<br />(3) RequlrICI R.flIng PtrIocI. - In lIIa _
<br />of any nollcl of litil, the tlllll "raqulrld raflllng porlod" Illtans '
<br />(A) lhl ont-Y'11 perl~ Indlng 30 dl)'l.lIIr lilt I.plrlllon
<br />of e Yllr. IfllT lilt dill 01 tilt Isnllmtnl 01 tI1t In, 100
<br />(8) lilt on.-ye.r period ending with Ihluplrltlon ofS yar.
<br />Inlf lht cloll ollht preclCllng TJQulrld timing period for
<br />such nolle. olllln.
<br />
<br />Sec. 6325. Release Of Lien Or
<br />
<br />Discharge Of Property.
<br />
<br />(I) R...... 01 LIen. - Subjtcl 10 fIlCh
<br />regullllons IIlht SterlUJry mlY pmcrlbl. tilt Stcrttary IhIII
<br />IIIUI. clrtlllc.11 01 rallln allOY Iltn ImpottClwllh rnPltt 10
<br />.ny Intam.' tlVIllUlllll noll.llr 1I11n 30 dly. Iftllr lilt d.y on
<br />which.
<br />II) 1I.blllly SllIlfled or Unen'orcllbll . Thl Sterallry
<br />flndl III.llh. lI.blllly lor Ih.lmOUftI......Id.log.:Iltr wllllall
<br />InllT..I In "Spacl IhlTlO'. hIS tltIn fully ..".litel or hIS
<br />become Itgllly untnIOrUlbl.. 01
<br />l2J 80nd Accepled . There '1lurnllhed fa lhe Secrelary Irnl
<br />IIcc.plld by him I bond Ih., il condil/oned upon Ihe p.yment 01
<br />Iht Imounl ....ned. log.lhtr willi all Inltrast In mpect
<br />therlOf. .IIl1ln tht IIm~ pruCTlIItd by I.., (Including Illy
<br />..tlns,on or luch tim,', Ind thlllS ,n IIccordlnce wllh SUC~
<br />IJQu",m.nll fll.llng 10 lJrml. c~ndIlIOn5. and lorm 01 Ill. boncl
<br />Ind lurlll.. Illtr.on. II mly III lptClIild by such rtgullliolll.
<br />
<br />Sec. 6103, Confidentiality and Dis-
<br />closure of Returns and Return In-
<br />'ormation.
<br />lk) Dltcloturt of Cll1IIn Rllums Ind
<br />R.tum Inrormlllon For TI. Administration
<br />PUrpoHl. -
<br />
<br />i11 Ollclosure< 0' IITlQ\Jn111' C1ld$'an~l"w Ilel": H a nOhce 01
<br />lIen has befn Idr-d pwr5ua~t 10 Sf-CHOP 63::'3.1\ thl'! am JUn, (It t!'\~
<br />o\JUlanQlng Obl!~JIIOn '!oClLUI(!C ~y ~.H", lll!r. ~aJ t1e lJ~S.CiCS"'~ 10
<br />Iny parlon "'no 'u,nishIS salls!actory W"lIen '''dence Ihll he
<br />has a rlghl In the p'ope..'y subleel 10 suCh lien O' ,n!ends to
<br />obtain a flQhl III ~L1ch plOOtr1~
<br />
|