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<br />
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<br /> "I !
<br /> !! 11 0
<br />
<br />EJearpls From Interns! R...nUl Cod.
<br />Sec. 6321. Lien For Taxes
<br />
<br />" .n~ pt,.on tl.llbl. 10 Il'~ .IIny I.II:J: ne;ltcU 01 f.llIlI. 10
<br />ply m. IIml ,",. C1.m.n!!. 11\, .moynl (lnclll!!mg .ny Intlr.
<br />Ittllll!1I10n.l.mO\Jnl.le:JII0nT1ltl..ll,0Iultu.lll.ptnlfty.
<br />toglther.nll an, tCllIll'lIl m'YKUllllII' .C111'llon 1I'I.1lI10J
<br />IIIIHblali.nL'l!'Vllrol1htUnltIdSI'ltllIpcnallllrOpetty
<br />11111 ng:1ItJ 10 DttlPl11Y -'1Itt\lIr real o. 1)11101111, tltlllnQllIII
<br />tD.lICftf)lTJon
<br />
<br />Sec. 5322. Period Of Lien
<br />
<br />Unltu '1'Nlrtllf dJlt rl IpeclllUU, lalHl trJ II., lhit II."
<br />Impolt.!! Oy ltall)n BJ2\ III.II.nU.II1 tfIt Ilmt tl'I. .ulnm.nl
<br />IImaO"Ill!IIt.llconllnutunIl11f\thlb,htr1o.lht.mount.o
<br />.lHllfll 101 .II 11ll!gm'n1 '~Imll m, U.Nylf Irllln; Oul 01
<br />.1ICft1l'D111T)'1 IIUllal:ea 01 !ltatmn lllltnlOlCU!lI'll"IUlln
<br />!Ji1'IU'Olbmt
<br />
<br />Sec. 6323. Validity and Priority Against
<br />Certain Persons.
<br />'" PUrc/l_(I, Hold... 01 Slcurtly In-
<br />tl...ls. lI..hlrtle'l Llenon, And Judgllllnt
<br />Uln Creditors. - 'r-,t hen ,mllon:!~. U~lon 6321 I~l:
<br />nol tJI ~llla IS '~I'"l.t &~y ?3CIl.Ul nolOtl 01 . u';sm~
<br />enternl mlC!\lnlc I !Ieno! or 1;lllllm'l\l 11tn c.rclllo' \Jnl~ nolltt
<br />tll,reul.ll!l:tl mtr" file ffQ\I>ltmtntt ot IlItruct,on II' nu
<br />DtM1l11~bymtSet;~t.ary
<br />
<br />,Ii Ploct For RUng Hollce; Form.-
<br />
<br />I', PIIU Fo! F,lm., ..,~ nohl~ 'r'~""c ~o Ir SJt>
<br />Il:dlOn(.II15lWllllll;Ja(l-
<br />1A.'U~'SIJlrLll"
<br />I.) RUI !'rope", IIlllle cnr 111 '-1.11: prOpCIrt~ ,r, (lOr
<br />D!1a.,l1l1n IheStnl' ,t'I' In'tll..nt~ O' othr' go~efflmrnlll
<br />lu!lllIVtllOrl) Ul!U,gf\&lrC' tl. !'I,! IJ_~ ot ~"'tl'l 51JIe 'I'
<br />.!l1tfl tilt! g'Opel'll I\ltJ'KII~ I"t I"r 'l ~1\..Jlel: .IIC
<br />III' Pe!ltl''\&, P,o~"t :r tll, ~Uf 111 persOtll
<br />PtnWt, wtretnf'! l.l~I:II' II' '''lll\~t~r ". ont Otfltl!
<br />.rU'Iln It>r SIJI~ III tfl. ;O..~I. ~' ~IIIe' ;o.,"vntnlJ
<br />lu:JGlWO!ItOI\I U Cel~nI1~ t>? Ille :~.I 01 5uC1l SUI!
<br />'.'1 oo'I'\4dl !Ile "roPt", wDll"':' l~ tnr ",n '1 'll;al&<:
<br />"
<br />IBI Willi ClU~ Of D,~I'>C1 :0.." I~ 'Il, tl"'U :.! tnr Clr'~ :;!
<br />lllr iJnllM SUItS Clltf,rt :n.,rt'1 'c' '"," ,~C,:,.a ~.\ht~ 1~ _".c"
<br />m. IlIvpt"y IlIttleC! te i,.r, t~ ~'I.>Jlt~ ",~"r,t.r' l!lf SUrf ~.U
<br />flOTt'y II. l!r~';:~,l1tC..ne ~"'cr .~,~ 1T'.ff1~ !i'lr .e~~"r'"t'''I\ c'
<br />11ltl;ll.l~W,'" ~.
<br />ICI Wll" R![(;1Cet [)t ~~ :" 'ht n.JI"~ ,)! :~.~...,~ ~ ,~
<br />fIlV Oflltl Clll\f R!ttlreer t;l ones ~l the O'lInt! o! ':tl1.-h j I
<br />.hI 11'1'1>>'" \U)I~'. " '"", ~~ , "l_.'''~ - -.
<br />:n.Jf"l:JU
<br />
<br />tnlered liS Document No.
<br />
<br />88~LII~r ~_~.
<br />
<br />GrnIllio L_
<br />t!lnMIfIii A.-!7
<br />I; : I:;,) ,.,
<br />\ ,,,
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<br />111
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<br />-
<br />....
<br />l>>
<br />>C
<br />r-
<br />ei'
<br />::I
<br />
<br />(2) 511111 Of Pl'oDlrt)' SubiKt To LJ.n. Far purpo... of
<br />O;vlllfaplt.(ljan!!141,plOpIf1~atl.IIIl111Hmldlabl.ltu.tId.
<br />(A) R..ll'roparty .In thlI CUI or ,ul P'llOilrt'i. al Ib
<br />phYf1etllm:lIDn.or
<br />IBI PIIflonll Proparty . lIT trill UII 01 I*WGnaI prDpeIt)I.
<br />.!IIllttr tanglbl. or Intan;lllII, .IUII r"JlIencI alU.
<br />tIIll.,..allhltJrlllthlnctiQlafUenlJfllld.
<br />Futp\UllDlualglra;raph(2)(II,lhItMJdIllC8al'llc:orparltlon
<br />OtO;.l'InIf,tullwUblIdHlIltdtobllhlplaea.twtlleltlhl
<br />~rlnetpll ulCIIIlv. offici of tI'Il bullneu It 11lCI1ld, and IhI
<br />IlIlla.ncloIJtup'ylf.llaufnllltnClt..llhcuttl1lUnllltd
<br />StatltlllallbllllllnlOlOt.-llthllOlltfll:tol CaJumOla
<br />131 FtIrm TIliI 10rln and t1ITTtlnI 01 UlI natlCl
<br />r~ T1l In ~ubaIctton I'l stIlll blI D'IIttIbM by 1tW
<br />s.crttary 5uetl ncllCl .haQ III .alld I1llI-'tI'lltandltlg any
<br />atM, DftI~t'lan 01 1&. fllQltlltn" thI Illrm or eMIli'll of .
<br />nallt101 I!ln
<br />
<br />Noll: Sel sectIon 6323lb) tor protection for
<br />ceria in interests even though notice of Ilen
<br />Imposed bV section 6321 is flied wilh respect
<br />10
<br />
<br />, ~.~rtl'n
<br />"010,.,l\IcI1I
<br />Pars.anll p'open~ IMt1\lMCI.1 rll,ll
<br />1'af1ll1\l1 pro~rty purt1\IMd In CUll.1 III.
<br />Ptrsall.llprapll1ylubjtctlellapalMuDryh,n
<br />RtIIO;tOptrt~ I" &lid IOKI.I iIU.UtTWnlll,nl
<br />Re:llllenUllpflllllr1YIl/bfttllaemech.nlt't
<br />hen IDr cart.m "P'111 .nd ImplO~.m,nl~
<br />B A.UlImtr'llIenl
<br />g CllrtalnlflSuflncat!lnlr.llCU
<br />10 !>antlllok 10~"'
<br />
<br />Igi RIIDlna 01 Notice. - for IMO;OUJ 0111111
<br />IKhOtl
<br />
<br />II I Gen.raI Rule. - Unltn nahtf 01 htn II Ittlltll III
<br />ll'ttl m.nn'l pltsCIltletl1n Plflllf.ph c2J l1II,lII; lb' 'IQulrI,1I
<br />'ehllngpaf1oa,l.lICl'lnOlltfollltll5tWltlflTultauHltllontl'lll
<br />~ll' Oft' .Il,cl\ ,! il In&!! (1I1ICClIIO&ntl .rtfllullUC1,on ~I\I aft,1
<br />IlleUpl!.II.II!lnoll;.rCllrfhllft'QPtnD(!
<br />
<br />::, Place For FlIln;. - A OQ1U 01 Joer; 'ehllll
<br />lMIlT\i!lteflCll,rtlCrtlllmOllefl.1dllt&lltle.,redl...tOnl,
<br />I"JII
<br />'I, WOllKlllce allltfll1 reftl!llln tntonlce In .tlldllll.
<br />p'llorl\6l'Ctol',.n.ulll,Cl .M
<br />;1.' '~1Iltlta5.otlealpfOPtt1) me TWO"flll1ngll
<br />pl'te'rll .11'>0 'ecortlro ,I' '1' ,n(\u 10 11>& ul~m .t1lu>lt1l11~
<br />'...i'I'l~I,Of' .~' '., ,rtC
<br />e, ,f' I'" CUt,~ .Illtll !lOC.yS Dr mor, 11"01 10 tile 1111.
<br />OII"',hn.golf\,)!ltlo1llllnllnOtfl\JIY,!.1I01l0;1l1"l.lllt
<br />
<br />~/~ /-
<br />\\0/
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<br />
<br />'33 {lUG 25
<br />
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<br />riM 9
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<br />"',-r-r"!....
<br />
<br />Slerltary rtetlvld wrlfttn InlormlUlln IIn IhI mlMllr
<br />praerlllecl In ragulluon. lulllCl IIy ttII SlcnUryl
<br />nllClrn1no' thllllllln IhltuPl~r'a mldtnct, If Il'latlCl
<br />ol.uehlltnlllllOflltdillttOrdIIlCllWllh.ubllCtlllft!f)ln
<br />1htSWllnwllldt'ueflfllillll'lCllllocated.
<br />
<br />~I Rsqulrld Rifting Per\ocL - In In, WI
<br />ol.ny notlel 01 lien, tlMIllrmflqulrtCI fir/ling ptrlDdR mlul.
<br />IAII!Miont-yutI*iDd,ndlng:llIl.PlttarlhlllpJrallan
<br />oIBy..,. .ftarltttll.ltoltha......manlollh.tax.lJ1d
<br />IBjlfttOn.Yllrptrloll.ncllngwlll'lltttuplrIUonoIOyll,.
<br />.nar ltlt ell" of tItII prK.olng rtqultlll' flfil11lO ptrlocllllr
<br />JUcI'lnotlClarUII\
<br />
<br />Sec, 6325. Release Of Lien Or
<br />Discharge Of Property,
<br />I" A...... 01 LIen. - Sl'b/Iet 10 IUth
<br />r'llul.lI11nl U lhI5tcrltlry m.~ pfllCrlbt. till SImtlry 1l1li1
<br />tUlII I tII1tr1CIt. 01 f.IIIH al.ny IIln ImpaHCI wlUt rnptctto
<br />'1'lJ In1lmal rawo."u, tll nalllllf1lt.n.ll dlYI .nartlt'lI.yan
<br />.ltlelt.
<br />{1J Li.blllly Slhlllad 0' tkttnlafC..bl.. Tht SKr.lar,
<br />ftflllllhll!l'llUlbllltyfarlfltamall"ll.II.lItlI.fog.lft.fwltl'l.lI
<br />Int.r"lln 'uptCf IPlltlOl.lI11 bttn lully ..lllli.d llrl\l.
<br />bteo/TllItQIUyUntnlllrCllblt;or
<br />(Z) Bond Aec'pltll-Th.rt II 11Imtlhlll III 11'1. Sttr.l.ry anll
<br />"~'PlllltJynim'bonlltlt.tlicor.oltIOntllllponlft'PlymlntDI
<br />Il'It Imour,l IIHII'll. tOllltlltr .lIft alllnl.r"t In ruplC1
<br />u..ftCIl. .tlnln 11'11 um. PflKf\tItIlI b, I.. (InciYlllng .nr
<br />..t.nllon D1IUcn lUllt). anlllltll 11 In .a:a,dlnC! wlllt IUcIt
<br />'lCIlIltlmtnll rel.1mg 10 lerml, conlllltan., Ina Illrm 01111. bond
<br />.nlllllllllltl1ltatton,um.llyDlIIQI(:llitllllylucltrtglllltlons
<br />
<br />Sec. 6103. Confidentiality and Dis-
<br />closure of Returns and Return In-
<br />formation.
<br />101 IliIcIOSUIW 01 tertlln R.luml and
<br />Hilum Inlotmlllon For TII Admlnlltnllon
<br />PuIpDlll. -
<br />
<br />121 OllclOlurt ollmOl.lnt ot O~llI~nalng II!~ II.nOll[lol
<br />hen 1111 ~e~ !<Ita pUrS\lilnl!o ~e("!'on 6JlJlf, me amoufl! ~I tile
<br />Oll!Jlandln;Otll'g'llonHCUrC'Clll,luc.tlh,nm'rbtatKIOHClIO
<br />any peflan .110 lllffltl.hn utilllClll', ...ntn tVllIlrn:, Ihll II,
<br />IlU.r.gfTlllIlll,prapert)'luDIWIO 11ICIl lIen or ,n'enal 10
<br />ollla.nil'lghllnludlproDfirty
<br />
|