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<br />Ele.rptJ From Inl.mll R'Mnue Code
<br />See,6321 Lien For Taxes,
<br />
<br />lIln) p.rlon hlOI, to Ill, Iny IAI ntg1lcl10r "'y...lo
<br />PI, tn. """ art... c:.m.n~ Ut. amclIm (,nClu<!r"; .n, Inlll.
<br />IIlIllGIIIDl\lllll'lount.a!:C/IIllnIDtu I)r'U'UltJItPlnatr)'.
<br />lo,.tl'l'r .lIn Illy 1;0111 U\lIIlllJ &aM I" .a12ltlon trItf1tOl
<br />th&!1 bI' n'TIIn IIYOr CII!l4Un!tIl:SUllU llpon.Jlllf"DllI'rty
<br />anD nolll.la Pl'll~rty _Mtt\Irrta' Of 1I"'lln": bflcnQlI'\Q
<br />U1autflptl'OI'\
<br />
<br />See, 6322. Period Of Lien
<br />
<br />UnlnJ .nolntr alII 01 11lec.I1>eJ1~Y h"lillll, I.Iw. tnc II~
<br />,mpolll(lll, hellO" t.]21ll\l.ll "rs. ,I tilt 11m. ll'lot UMUll'ltnt
<br />'. mlll,anl! JI'lJIIClItlllnu.UlltIl tht1lltll!ity ICII1l..mounIJD
<br />nllut4lllf, tUCllfflt1\I 11I.l/lJltn.IUIl"" ,,".rIg cu1cl
<br />lutl'lloa!>>lllyl II utl.~,ra II' bftomn ",roeIT10rcubl. ~ "UQtl
<br />clllll).notlUTIt
<br />
<br />See, 6323. Validity and Priority Against
<br />Certain Persons.
<br />'" Pun:haurl, Holden 01 Security In-
<br />I_II, lolechanlc'l LJenon, And JudglM/lt
<br />Lien Crtdlton. - 'Ilf 1"0 ,"'oou::J, "(IIanG1 tlllll
<br />nol !II ..1111 Ii I~.,"\' '11, DUfChu,Il' ~(l,ll!' 0' J lK~nTW
<br />,llll'UI mtdUnlC II,.no' 01 ",Ilgmlnllltn c'tCllo' ~nl,' nohct
<br />tllenel .h,Cl' '''U'I the 'raJutmenn 01 \~tlUtlr!i" ," !\U
<br />tlt,n "If: Il, 11\ll5K'~1"',
<br />
<br />" Plac. For Filing Notie.; Form.-
<br />
<br />.' ;>Jln ff)' r'l.n; .~, ~,),., t 't't".1l 10 ," \.Jb
<br />.t(;I'OIlt.I.~Ubll"'ll
<br />'", Ul'>(It.SlII1U,.1
<br />III II.., P'tI~n, If ,n. .UI (J' 'U' O'll~", ,n OM
<br />orfln .mUIl thl Slllt 'II' 1'1' ;uvn', ~'(lI"'" l1o.,lnmall1ll
<br />.U~""'jonl II ~n,Vn.rr( :>. \he ,.., 0' 'uell S~', ,~
<br />.n,eI' 11''' D'Ollt'tl lub,.t' ,: ,~ I.~ 1 ~J1~a!~ll Ifill
<br />f',o'l~n., r.-C"""1 . ll,t ~.n~ ~, ptTlunl'
<br />proOf'''' _'"I!'\'!' \Irt;~t 0' 'nll"""" "'.,.,. oMIt!
<br />.-11\." !!\, 51.111 T~,t ll~~', ~ '-l"r ;e.,-N....nUI
<br />.~tN3I""lonl I' CU ~nlt!~ :. "-r ..~ :' ,,,C1- 'ill't
<br />m .~ l!lt ;l'CtlertJ ,,,tlIH' I~ 1M ,.tl' ,t ~II'~llecl
<br />"
<br />Ill, W,l~ .:...,. ~~ D.\!',,' :""," "U,. "'!)' lilt :I!'I 01
<br />!tor J''''f~ :;111~1 ~ !".I . '"," ':' ,'. . ,. '. :,",,';1 'r .r.,rl
<br />I'" C"lM", \~~t:' ~(. 'f \" ,..",' ." '..... .~,~ "U'! ~.J.\
<br />liil:lI'....'l~,';r..l"C ,'~'.-":..' ".....~'\!.,~'~~_ "-r-",'
<br />~~'t9J";' I~! ~ l'
<br />Ie, lit,!!" :<..:"'''., '." ~>~. '1! (I,., 1.' \11 ~~,..,.t, ,~
<br />..... lltf,:.lI enll! ~tto':!~' ~I n....d\ ~'11'1t :1t~I' t' 0' Cll~..I"I"1 '
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<br />iJ 5!.
<br />
<br />m SlhI10fPro\HIrtySub!tt:tToli.n-Forpuf1)OJlsol
<br />Plfallr.ptlIIIlAndI41.proptr1ylh.llbedNmtdtoblIIIUllld-
<br />(AI Ata' PrDpmy - In IfJI tall 01 rta' prOllllty, al III
<br />phyllt.al1000llon:or
<br />(Sl "'rtOnaIPro,.~-lnrPlttallolptrsonIIPfOperty,
<br />-.!Iittflll tan;lbI. al InW1lltblt. II !hi rnldllU at the
<br />WlilI)'" II till Umt tnll'IQlltl olllll'l 11111td.
<br />FOIP\lrpolnlll~f1lIrAPll(2)(I).1rlI'nldtnCtolleorpotJllo"
<br />or ~rt",llIhlp ahAlI be dNflltd 10 be 1rlI pia Il.-tIlth tnI
<br />prlltCfDlluKIlI!Ylofflctofthtbl!mu IIIoattd,and1hl
<br />rnidn. ell Ibplyll wlulU rntd.ra II Wl\1l0ut tfIt UnI1Id
<br />Stll8t Ihall III dMmtd 10 be III tI'oI Dllma 01 Cclvmbla
<br />PI ForT1'\ ThI lorm 11M! contini 01 thI notlCl
<br />rtl.rr.a 10 ,~ lulllltCllon ,.) ~lIall bI plllerl,*, b'l' IhIl
<br />5<<:ntIry Such nollCllrLaU bI wAlld notwlU'lltAndl1lljl &ll,
<br />ell'll' I1rllYIIIOn all.. 1I11lldll'tQ 111& lalm Of eantllll 01 I
<br />mlllClolh.n
<br />
<br />Noll: See section 6323(bl lor prolecllon for
<br />certain Interests even though notice 01 lien
<br />tmposed by sectIon 6321 15 flied witt! respect
<br />10.
<br />
<br />~1l1'f1
<br />UQ10IWlI'\II;11I
<br />"rUmaIOfap,f1~ pUfct'laStdII r.lall
<br />1;'lOnll plCptfl~ pUlcfln-.l1n cnual ull
<br />i'l110nal prr:ptn., lub!,c1.1110 p.DllUl0r)' 11111
<br />Aut lllQptl1y IU 1r'llllptO,t UMuml1\llltnl
<br />IU:I,C.nll"llrcptn,utlltc11cAmeclW1l(1
<br />Iolnlo.te1'tllnr!pl,fl.flClmpIOnmtnl1
<br />a AIICI",)'-lh.nl
<br />g CartlJnln1\lflfICICllnllactl
<br />10 PI1SllOllI.IOlnt
<br />
<br />,g! RifflinG Of Notice, - fll' 1l1.llP01U 01 Inll
<br />"cllM
<br />
<br />11) Gentr.1 Rull. - UnltJl nOllclcl Illn II !ellted In
<br />Tile 'IIanl1fl pll1Cflbtod m 1I111;r&oll t2J dunng IllellQUl/1ll
<br />'.f'hng~f1D!l,SUC/ll'lOllCl!:lII'I(\'lUUOllrUledlUllltllOnln,
<br />a'I'Ofl.n'ch'l II hteQllnattorl!&f\t,.'lI1SuOUC110nllll,1I1l
<br />IIl,ull,rllionClflueflr,I~ln;Pf!nod
<br />
<br />,~, PIICI For Filing. - . ~ClI'Cf gl ,.," 'e1lltd
<br />11~"flglne',a"'lee'etll"'llper'DC:Jll."~e"etlue"n"
<br />LAllI '
<br />, luCflnOIICtOflltn",el,It(lLnll".l!lIltl1:e<n..n,tnttll
<br />~I'(l! 'IOt,CIIlIIIIIJ wn 111!il. ~ntl
<br />,<] ,n Ill! Cl-n 01 'eI' O'lI~rtr In. !.~ ~, '!I'l<nll ,S
<br />rnl"ra .ne 'ttOfer<: 'f' fn ,nou !~ l!'Ie Ull~' ~~~""'::!IV
<br />~~asect'on i" '~I fila
<br />91 ,n an, tall.n .~,cl'I :ll ~Il~ or mo'e D"O' 't mr lilla
<br />OI.1II"lin;OlfltlhCtlllll.nllnllelluOIl.flll,.pn,A,lfle
<br />
<br />mr~ at ~~J'jg'~'3No,
<br />
<br />Cr:!ntor ---4r-- '
<br />~:r,~\eP.~
<br />~u",er1Cll ~
<br />r' , - . . - ,,~ "' ~'~
<br />~ \ ,. d.J..\ I\r-') C't'
<br />) -'-'
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<br />U ell
<br />q/
<br />\0
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<br />Z
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<br />'sa fliJG l5
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<br />AI'i 9 17 ::0
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<br />t.'
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<br />". ,~r """t,~ -I"''''
<br />
<br />secrawy recelvtd WTln.n Inform.llon (In Iht mlMtr
<br />pnlcrlbtd In rlOullllllnl IUllld by t1It 5lenllry)
<br />tonetlmlng.thlllg.lntllttalPlyl(SrtlICI'lletI,ll.nollce
<br />01 luo;h 1I1n II 1110 fIIid In KtOrdln" wllh lubllr:tlon lI) In
<br />tfIIStllI In wTllth lucft nlldlllCl II local.t.
<br />
<br />(II Requlnd RIlling Period. - In 1M ....
<br />0' ,n~ nlllletl olllln, tl'IIltrm -fIOUlrtd rtlillllg perlod~ maanl.
<br />IA) Ih. o~~ut plrlod .tldlng 3D dayl Iftllllll uplrltlan
<br />0111 yllrt 1ft" lilt lIat. 01 tilt UIIumtnl 01 till tal. aMI
<br />{Bllh,ant-YllrlltrlOd.nCllngwIUllhll.pttJllonol'YPll
<br />In.lrtllto;lOllottITlprtetcllngltllUlrtClrtflllflGPlrlllClfOr
<br />wcnnlltlClQllI'tI
<br />
<br />Sec. 6325. Release Of Lien Or
<br />Discharge 01 Property.
<br />III R.... Of lien. - Suottct 10 IUo;h
<br />rlgulaUons II Il'It SlCnlW, may pnSC:llbt,lht Slc:ntary 111111
<br />IIlU'. t'trtlf!c.lt ot f.I.... 01 any Iltn Impolld .ttIT /'Ilpoel to
<br />an~lnllf1'lal,....tnutIUnoltll.'IITVl:KIdAV.lnlrlhtdIVlln
<br />.IIICI'I.
<br />III UlbllltV S,lllhtd llt ttn.nfoltllbla . The Sterility
<br />hnllltlllllhlllllbtlltvlalllTl.mllunllll.ntd,IOlltlh"wlthIJI
<br />Inl.ll1lln rllPlcf ll'ltr.ol. 1'111 bltn lullll 1l1J~1!.1I 01 has
<br />btcOITll~'U)'un.ntortllbl.,or
<br />CZl Bo!lllAtt'PI.tl- TII.rfl~lurnlSlI.tlIOIITlStcflIArylnd
<br />lC-Cfpttdbylllmlbondlllat1Icandlllen.duponlhtplymlRllll
<br />1M AmOlJnl .num, 10;llh" .!III IU Inl.T.11 In telptcf
<br />ItIt~l. .nlun Ult 11m. prllcrllllCl Oy ta. (Including any
<br />IIlenl,en 01 suclIllml!l, and l111111tn Iccllldlnca ..wIth luclI
<br />rtQulllm.nllrel.tlflglollllml,CllIIdIUonl,lnCllormllllll.bond
<br />an~ lurflllllll.lton, IS miy bllptCllled It'f luchlllglJl11lons.
<br />
<br />See, 6103. Confiden1ialily and Dis.
<br />closure of Returns and Return In-
<br />formation.
<br /><'I DllClOlUrI 01 Cer1lln Retums and
<br />Retum Inlormatlon For Tu Admlnlllrallon
<br />PUIJlOHl' -
<br />
<br />11! DI~tIO'l,I'! 01 .mr:~nllll a"l,linCln~ 1'lIn . 1I.l. nellCII or
<br />"en nil be1ln' 110 p~'l"anl '0 I~M'on637J!!' IMPlmOunl pfme
<br />o..uc.ru::,tI1l uDl'lJahun atl....ea III .~a. ..en mil be O'JelOnllla
<br />In., ptr,OIl .hO lull\llhH uUllatlW, \!inllen rwillenClltl.lllI1 ]
<br />hUlf'UtIt Inll1lprOl)f:fty s..blaellDlutnllcnOllnlllntUIO
<br />obllln Ill~nllf\ luell propert.,
<br />
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