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<br />Excerpt' From Intem.1 Reyenu. Code
<br />See, 6321. Lien For Taxes,
<br />
<br />II any p8fun Illtllttc pa, an, III n&glecll Of felUIUlo
<br />pal Inl ume In,1 IIlmlno tne ..mounl lintlulllrllll.ny Inltr.
<br />tS1.Il11111110nlll,mounl.lllllllonlolll.orilJlllUtll.penllty,
<br />'1I;_tnl' wlln Iny tllltl lIlll m.y olccrut I" adol110n lhelOlOl
<br />11'l11l tit .loen In 11'10' o'll'ItUnllllll !ll,'n llPcJnall OfOptrt)'
<br />Inll "11111110 O'Optlrty r.:e1htrrnl01 perl0",1 tlelonglng
<br />lOluCl'IptlllOn
<br />
<br />See, 6322, Period 01 Lien
<br />
<br />UIIIUI Inelnl' Call tllpe1:,lu;..aUy 1'''0 Dr 'I.. In. Illn
<br />ImpoUl! by U{;IIDn 6J2111lIJl.IIU lIthe 11m, tn. Ullnmlnl
<br />"lTIJ.ll'IMll'II.ll~ntlnu.ll1rtllllleh'~ltllrIDflhtMTloUl'ltlo
<br />Inul~ .or . "",doment Iga,nlt Il'le 1Ull.....'f 'rlllna oul o'
<br />lutl'lll&:llllllylll U'lsllellcr lletomes unDnlllft1lltll. b~ ItUlIn
<br />1I111pUlI!llml
<br />
<br />Sec. 6323, Validity and Priority Againsl
<br />Certain Persons.
<br />{II PUrchlHt'., Holdlll Of Security In.
<br />t....II, MlChlnlc', LIenOIl, And Juclgmenl
<br />U.n Creditors. - r~, hen ''''PIUtC~. netlen 6321 111111
<br />not be Vllld IS .agii'n!I .n~ tlu'tl\i.n" nolller 01 I UClUl1)
<br />IlIt,'utm.tllllllcslleno' ollullgmenll.,IICIDllllorunlJllollt;l
<br />ttlereo! ..n'tn mHI, tll. "QuH.m'~1! cl lullUCtlll~ fh 'III
<br />been lil.~ l!~ tn~ Se~"l.r\,
<br />
<br />" Piece For Filing Nollce; Form.-
<br />
<br />,1 1>I&(r Fo, F ,j,n~ ;t,e ""hCt '~ft"td III ,~ \utl
<br />~tlen"lwlllJ.ehlea.
<br />lA, U~de' SIal. La,,"
<br />d' Re.al~opel"':, ,n tr., cas, 01 'UI P'lIpertv Inlllll!
<br />1I1f1~ .11Tl1n O'leSlill. '0' 'f1, :~url~ 1'1' nine' ]oyernm"\IIJ
<br />~utte'''!'O'' U ~'I,~rill'C:. ,,,' '."', 01 5\1tfl SUIt 'n
<br />"''',ct llle Il' 0..."1 1.li)IP'CI In ~"t "r '$Itu.itta Inl!
<br />,,: ~t'IO.'1J' P.~t>'!"'1 "lilt ~ur ~! !lerlonal
<br />lI'fllle'l}' wntlflt1 11"i1,~.t 'f tntlr.g't:'l! ,n Ont ottltt!
<br />.rl1'\1II \tle SIllt 0' !tor tOu'lly D' Oll'tr ~alernmt:'111
<br />lJt<l::', $'0- U cu;r.altC ~l '''t '.\:' '.1(1' Slllt
<br />'ll .II,~ me ,,'ape'", ,,,tilt'{' 'r 't.- I },l..ilte
<br />..
<br />'Bl >'1/:1" CLe'. 01 {'I,u,"ct ':0.1<1 :-. '''e ~"~:t ~l \TIt "',r_ l."
<br />"If Un,IPC SU1u ~.,!,,:! '''~... '0' .,,~ ~C'~'. ~'I".~I,r ""'c'
<br />tilt p'~P'!nl <.~te~ll~ "e~ ~ > '_.,'p; ....!o;~,t' !~I SI.l!'U
<br />ClOt:r,. ,. e~!'Cn,!tC ~"'O"'C' .' "'~'l'''~ '~J_ .....,.".~}'
<br />1l1::p.lla~'.Olr .Ii, ~,
<br />te. Ill,,,, ll.etO'Ct' ')1 t'ft~l ~,. .~! ;.l'I' "~I ~,. :;,
<br />'Ile CI'l!Cf of (?Ie Ruoree' 0' ones ~. (?Ip O'SI' 'r' r.' Cll:~'" ~.~ "
<br />f"lr ;t'O~Pr:, '''Oje(' ,~ :"e
<br />)~w~~;1
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<br />
<br />111 SItu! m Property SubJect To lIln - For PUrp~~ of .... r ('.
<br />p'r'~rlplllllllnlll.4I,pfOlMrtyshlllbtd"mlCltobllllultld.
<br />tAl Rill Ptoparty . In till eas. 01 rill proplnV, II Ita
<br />ptIYliullotatlon;tlr
<br />ISI Plrsonll PfOpertY . In thI CUI 01 Pfi'IOn&I proptny.
<br />whtlherl,ngibleotlntanglbl,.ltthtmill.ncI0111lt
<br />IUPIYIr.llhttflllttIMtnoUceollltnlllUtcI,
<br />For purpORt al jaf'aUrlpht2) (BI.1Ilt ralllll'lCl!ef I ttlrparallon
<br />orplrtrlt"IIIPlhallbld"mtcllobtthtpllalt-.l\icnlht
<br />prll'Cl~1 lJWiIt" offiCI or ttlt bullne:.. II IllCIbd, and It1t
<br />f"ld.nea 01 I tup.rtr whOM t.,ld'net II without thl Unlttd
<br />Stat.. In,lI bt dMlNClto be In till Dl.ufC! of Columbia.
<br />IJl Form TI'II form Inll c:onl,nt of the 00111:1
<br />"'IU.llto InsutlJectlllnl.tltl,Ubtlllll1enbelltrytht
<br />5lCrltar~ SUGh nohea 111IU lllI ....II11 notwlll1ttandlng any
<br />Otl1tf prO"'lllon of 1,. '1IlIrd/ng tilt lorm or ttlntlllt of I
<br />I'ItlU~clhln
<br />
<br />Not.: See section 6323lb) for protection for
<br />certain mterests even though notice of lien
<br />Imposed bV sectIon 6321 IS filed wilh respect
<br />to
<br />
<br />SKurllln
<br />MClOf...,niGlu
<br />PBrlonllproDtrtypurtnUtllllflt'l1
<br />PersonllprOllertypurtnlS,dlntll<lIIUII
<br />Persollll P~OPDlly lubflCltll to po1l15Sory Ioen
<br />RDllprotllrtylu,n!lIIlKI"UU1Imlnllllnl
<br />RDlldentlllploperIYlubj'clIOlmedlemc'l
<br />htnlol CUllin IIPllrs 'nd lmtno....ments
<br />! Anof\lfYI IlIns
<br />9 Cel'1Il1lmsulancetllntlltl1
<br />'0 Pnspookfoan,
<br />
<br />ICI Riffling or Hollce. - Fe, PU'DOIU 01 11111
<br />It'ctlon
<br />
<br />III Genl,.) Rull. - Unl,UIIOIIClothtlllSrellltl!1Il
<br />lilt '"Inner lI'ncflbt1: In paliIQr.pll Wdunng tn.feQUlred
<br />'~I,llngtl.noC!,sucl'lnOllceo!lIlnshlnb'lfI.tedntilel!onttl.
<br />aile an....II'en II IS Illta Iln attDrdallu.nn JUbS'Cllon(fH.ltel
<br />lilt upir.llon 01 Sl.ICh rerulr~ penol!
<br />
<br />'21 Place For FlUng. - :. ~ohU ot Iltn 'ehled
<br />;l.."..~ Ine 'P'Q...rtC ,.I,I".,p pt,.!I1! }~il' ~tlletl'.r:lnl.
<br />1",11
<br />';1 suthnOI'Clolhln""hltd,ntn.oll,tr,nwl1'chll1e
<br />DfIO'1I01'tlolhtIl1Il'1sliltl!lnd
<br />1111 '~Ihe cu. ot Inl propll\Y lilt IICI 01 'tlllllllll~
<br />rnlr'rCllIcr<<O'lltl!,nanmetJ tOll1eulent'BQu"e-lllly
<br />~"~..~rcl.O~ 'I, ,II Ina
<br />!I, ,rl",CUf1n.II,cn lj(Jd'rSQlmOIIPI,u'tatntOile
<br />nll'fh!o"901ntl"tttllhllllllndft'IU~iHDf!Ohl'.'hl1
<br />
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<br />\0
<br />
<br />fnl",,,d l!< Document No;
<br />
<br />z
<br />!:>
<br />
<br />88- 1 .I II 6 5 0
<br />Grantor 0 jI
<br />Grantoe-4 a::.
<br />,;~~m(C~I,~, :U,) " ,.
<br />
<br />) v"
<br />
<br />c:
<br />::I
<br />[
<br />en
<br />!il:
<br />I
<br />
<br />'~2 i,~D 25 .;'i 9 I G
<br />
<br />,
<br />-..;LL-.'U
<br />
<br />$KnIllf;)t~;t1ld wrlnln Inlormatlon (In th. mltmlf
<br />prill-titled Iff rtgul.tlons luLllll by 1M 5emtIfY)
<br />contlmll1Q.cII1ngllnlhllllPIV'r'lralld.nea.lflnollce
<br />01 luch!ltnl'lllOfIIld InlccoTll,na wllh lubltctlon II) In
<br />thtSr.tl In whleh IlICh rnldanc:1 II locattd.
<br />
<br />"I Required RlflUng Plriod. - ,. th. "'.
<br />el Iny noUa at UtA. t/'IIlmn 8rtQutnd t,lllIng period- m'lnl'
<br />tAl ttlttrna-y..rptrlod.nC!!ng30lIaY.ltt.rlhtllplflllon
<br />01 e yet" .Iler till d.ft of lb. aU.llmlnl of th.w. .nd
<br />ISI thton"Yllrp!rlodtndln\lwllhlh...pllltlonoll5yta"
<br />Ittlrth.clllHortlMpfKldlngrlHlulndrtnllllgptrlodlot
<br />ludlnoUuolll.n
<br />
<br />Sec. 6325. Release Of Lien Or
<br />OIscharge Of Property.
<br />II} A...... 01 Lien. - SubJlc:l 10 .uch
<br />flOul.lienl at lbt SKntary mly IlrlStrlbl. Ihe Slc:rtllry ,hln
<br />'..UI, canJltnl, 01 "I.... ollny II." Impaled wllh ruptC! 10
<br />Inylntlmll rIVlnullax not I.t.tth,n JldlYI.n,r thl dly on
<br />"hlch.
<br />11I UabUlty Slllsllld 01 lJntnlorc:uble. Tnt Secrlllry
<br />fllldltlllllh.lI.b/llI~ la, th, .mount ,sSlued.lOO.thlt wlll\ In
<br />Int"u! In '"PlCI thlrlol, hu bUn lully ..lIlll'd Ot h.u
<br />flKom,llIIllIyunBnlorcllbl,:ol
<br />(21 BondAc:t,pl.d-TIlBr,lllutnIShedtoth,Secfltary.nd
<br />.cc,glldbyhlm.bondlhlllsCOIIdJIIcnedugonUl,paymenlot
<br />tilt amount luutld, logether wJlII.lllnt"ut In resptct
<br />tlleraol, .,thlll th, tlm. prescrlblll by I.. (Inclulllng any
<br />ulenllOnol suCh time). Inll that Is inaccord.ntD with such
<br />raqulrlmentsflllllngtoIDfms.COlldlllons.andformolth.bond
<br />and SUfDU" IhlllOn, is m.~ ~ speclli.d try IUch fDCulitlons
<br />
<br />Sec. 6103. Confidentiality and Dis-
<br />closure of Returns and Return In-
<br />formation.
<br />Jkl DIIcIOIUIll 01 Cll'lIln Return. and
<br />RIlum Informlnon For Tn Admlnlltranon
<br />PUIpOlll. -
<br />
<br />I1l D"Vo'~leOlamO(/1I1010u"llndlllOlien . II a nOllce 01
<br />l'ln flU 1l~1" '.ltO P~!sul:lIIO 'tC1'onfi31.](!I In. .mount DIllie
<br />aJlnino,nlj ub1ogil.all ~e~~' elf II, ~u~:ll'en 11J4V lie lI11ie'osell to
<br />aflyptrSonllllolutlllsllesuI.!facltlrVlrlllleney'llencelhatlle
<br />lias a .,gnl," lfl~ pfOpttt~ 1ulIltttto such 1111\ III ,"llnds tll
<br />~tl1i"" "On't"5uchp'o~rt'J
<br />
|