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<br />EJe.rpll From Inl.mll R.venu. Cod.
<br />See, 6321, Lien For Taxes,
<br />
<br />llln~ person Io.ble 10 P'~ any tax neglet1.l or J1Ifustl ICl
<br />Ply the ume Ifter (l,marce, file '"WI/nt (mclll~lng Ill)' inllr-
<br />ul. adalltOMI amouflladdlllcn to I"" Of uunlblo IIIf1alty,
<br />logelhel with any ttllll U\J.I m.y.terue in alldlllonttlll8l.o)
<br />shill be. hen in lavo' 01 !hi! Unlled Slatu UIlon all lIfOplItty
<br />.lnangllUtoPfllpe"Y,whettterlulorpersonal,blllongrng
<br />1lI suth person
<br />
<br />Sec. 6322, Period Of Lien,
<br />
<br />Unless InoU., <lit! Is spedlica!ly llxtd Ill' law, IItD lien
<br />ImpostO oy ~clID~ &32.1 stll!1 iIIlse 11 the lime the U~~I,
<br />llint.ll!..lnG'hall~Unu.unIJllhelJu.Hllylc'lheaf!lollrlllo
<br />aJ5esnOlor I Juogment allilnSl111elullayer arisinll out 01
<br />sucl'l tlallllltyl I! Si"lit,ellor becomes IInenhJICnbleby lelson
<br />01 lapse of l'me
<br />
<br />See, 6323, Validity and Priority Against
<br />Certain Persons,
<br />,., PUrchl""S, Hold.rs Of Security In-
<br />lamll, Mechanic's Ulnors, And Judgmant
<br />Lltn Credllol"l. - Tne hen lmpDud by mllDn 6121 ,hall
<br />nOI be YlIIl/1 as agamsl any purchaser, hCjtdel af a Setuflf~
<br />Intellm meCf1aOlt'sllenor.arllldgmenllientTedl1arllnlIJnOlltt
<br />IhereDt wn'eh meets Ihe lequlremenlS DI SllD5ecllDn m run
<br />!J.e~n tiled by the Seclellty
<br />
<br />'" Pllee For RUng Noliee; Form.-
<br />
<br />-1: Place FDr Filmg ThE nGhte referred to m suO-
<br />U1dll;lIlla~ '-hIll be bled.
<br />Uti UMtrStltrl1.,
<br />(01 fl~al f'Tapefly' In tnt ca~e at f~alllfOptny. In ant
<br />DfhtellllUllnlhtStalt(DrlllecDlInly Dlolllrlgo..ernmtlllll
<br />subal~lslolll ndetlgnaltdby lhe la.s::.1 Such Slale, In
<br />...n'~h Ihe llloperty subJet1 to Ihe ..t'n IS !i[twaled an!!
<br />1111 Personal ?lopen, In lilt caSt 01 pelSOr\B1
<br />property, whelhe! langlOI! Dr !nt~ngIDle In olle oHIa!
<br />w:llun Ihe Slate lor lhe co..,t, or ~Ih~r ~o.-Drnmenlal
<br />subdl~ISlonl "s Ot!l~naltO Dy lht laws 01 SUCh Slille.
<br />m *h,cr. tilt J'open, silllJeCI Ie Ille lien IS sllualed
<br />"
<br />la) W!lhCll!rI:OIO,s.l"l:lC::,,,,,, Inl~D!lI:-eD!lhttlerl<ol
<br />Ille Urllleo Slales lllstr'cl CclU" 101 lhE IUOlclal O'Stll(:\ ,n wh,ch
<br />l'le plOp!ny sU~Jt'tt 10 I'en IS Sl11121e~ 'ill~lle~e' the SIale t,as
<br />nDlttrlaWlles'gn!lellOllt'ClNlcell'h'Cl1meelS1tleteOlllr~men:!iDI
<br />Sllollirilgraptl,A;DT
<br />(el Wllh!lecOfljel QjOeeo!D'~l1tDTSI"CTOI :Olunt:>,a .In
<br />~l1e office o1the'lecor(le' 01 Oe!d!i 01 the OI!i"ICI 01 COlumbia, 11
<br />111~ tllClOtrh kOIt'r' ';' '.~ .Ie<' '! '!Iltl~T~O "" '_ f'ji." r' ..~
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<br />f2} snllS DfPropeftySlIbJ.tlTo 1I.n-ForplItpOm01
<br />plr.tlgr.tlpltJ 111 Ind(41,proptrtylhall bI dMmld 10 blIJtu.IIcl.
<br />(AI Rill Property - In ltlI CUI 01 till Pl'OpIrty. .1 III
<br />llhyllcallotlUon:or
<br />(BI Personll Proptrty . In lfII CUI 01 pmonal pnIP1rtY.
<br />whlllhlr tanglbll Dr inll~lbll, al tfII ruldlllCl of ltlI
<br />tu:paprlttnltlm.thlnollc.oIUtnl.fJlecI.
<br />F!lrpurpo... atplllgraph (ZJ (B),1llI rnJdanr:e 01. CIlrporatlon
<br />Dr plrtnlrshlp &hIll bI dMmllllo be tIM pl1ct.lwhICII tfII
<br />prl~pIllJ.ttullvtoIfICllOtthlbulI11ftl1.locallcl,1lId1tw
<br />rnldDncI 01 I Iup'YIr who.. rnld.neal, wllltoutthl UnItIcI
<br />SlIln .h.1I be lI"mld to be tn IhI DIstrict 01 ColumblL
<br />'{3l FtIrm '. Th., fnm IIJd cont.nt' of IhI notice
<br />rel'~10In&u~lIh(I)I~lIbtr"auibldb1lh1
<br />Stmhlry. Such nollct .!WI be vallll nO'lIllf'1slll'ldlnD Iny
<br />other provllion .of In 'lIgIt'dlNJ lIlI form or cantlnt at a
<br />nOIIC801 Illn
<br />
<br />Nole: See section 6323lbJ for protection for
<br />cBrtain interests even though notice of lien
<br />imposed by seclion 6321 is filed with respect
<br />to:
<br />
<br />SttUrillDS
<br />MOlor v~hlcles
<br />Peaon1lpropll1)1purthUDl!ltrel1J1
<br />PerlOn.lproplTty pumtlSW In C.IUII Ill.
<br />P1Irsonll prDperTy Jubjtc1Jd to po.SlS'Clry lien
<br />Real propert~ 10 and sf\lClll UlKSmlnllllns
<br />Resu:l~nllal property &ubjecll01 mlch.nlC's
<br />lJenlorcen.aln11!p.ltJandlmprov~menl5
<br />II Anom~y'sliens
<br />9 Certllnmsuranceconlraels
<br />Tel Passbook loans
<br />
<br />5~~~~ .Renllng Of Notice. - FOl purpOStl 01 this
<br />
<br />(11 General Rule. - Unless nOllce ollten IS reliledln
<br />Ihe manner presctllled in paragraph 121 ounnglhe reQuired
<br />rellhngperlod.5ucllnotlC1loIJlI!nsl1lllbetrea1Do.sllleoon!f"II
<br />lIateOn"whIChIlISlilelllm.iccortlilncewllhsubsecllonllJ)ilter
<br />Iheexplratlon 01 such rdlllnll IJl!floll
<br />
<br />(2) Pllce For Filing. - A nOllee 01 hen reliled
<br />dU:':.1g Ihe rellulled rellllng perJodshall btdlec:lIVl onl~ .
<br />lAI II.
<br />(II suchnOliefolllenISrelllel1'"ITleolllCl!'"....h'chtht
<br />pIlClrnClllceotllenwasllled.inll
<br />(II) '" Ihe case 01 leal prcpert~, Ihe tael 01 reltlmg IS
<br />entered anlllecorllell In an mllel lCllhe exlenl reqUired tr~
<br />subse(:\IDn If I 141. anD
<br />(81 !nilnYCi5elnwhlCI1.90oayso' mClTtpullllolheoate
<br />oIl 'ellling olnallte 01 hen Ullllel subparagraph lA" the
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<br />Slcfltlry TOCIlvttl wrlttIn Inform,Ulln ~n -thl'iBIiinir
<br />prucrlbICIlR "Dul.t1oIllIalUld II)' lbI SII(:rIWy)\,
<br />COflClm1fllll chlnglIn1hl1Upa}'lr'1 ~ lf~nolfClI .
<br />at ludlU", I. .110 tiled ~lCCIIntanc:..oftlt IU!lllellontllln .
<br />IhISlll1 In wt\Ich IUCIt I"llidlnc:lIlIocmd. .
<br />
<br />13) Rlqulrld Rilling Plrlod. - In Il1o... '
<br />ol.ny nDtlCl of lien, tflllImt"nQulrlcl tlftllng pertEMrl1llllll~
<br />1"llh.ontoywptriocl.rtI1Ing3CIdlplftlrUtluplratlon
<br />01 e yllrs.fbIr IbI dati otu. UllUmlnl oftlw laX, and
<br />18) 11M on..,..rpmod.ndillQ wllhthllupltlUonotlpm
<br />.ftI'ttlIC:IO"~~.Pl'lCldlngtlqUITlf'!'IfI,~Plrlodfor
<br />sucltnClliOlollltn:: 1 "
<br />
<br />See, 6325: Rehiase oi' Lien Or
<br />
<br />, DIScharge Or'Property,
<br />
<br />(0) R.... 01 LItn. - __ lD _
<br />rtII:JI.t1onluthtStcrelaryml"prncrlbl,b6er:nlary1h&U
<br />fUUlI ctl1ItIcII.o' ttl'lH 01.11)' Il"n Impalldwttlt rIIplIC1 to
<br />any inlm.l tlVDftu.11Jl nOlI.lft lItan3D days antr1hl day on
<br />which.
<br />III UablUty S.Usfled or Ikltnforcalbl. - Tbt Secntary
<br />tindslhallh.llablUtylortlllamoll'11.ssnlld.tD;etltlrwtlhaU
<br />inlerest In rupect thlml. lI's bttn tully ulllfJld or hu
<br />blIcom.llIl.lIy ul'IInforcuhl.; or
<br />(2J Bontl.lCClptad. The,..l. tumJdlJCI to lht &.crttary and
<br />aeeeptld b~ hIm I bond thallJ condJtlonld upon lht Illymllll of
<br />11M amounl USlUed, together with III In!lrul In raPId
<br />thereol, wlllt!n the time prlllCTlboll by Ilw !lncludlng.ny
<br />extension 01 suchtlmal. Inll lhll Is In actlln:llnce wllh such
<br />r1111ulremDnl!l relll!n" 10 IIlnns. condlUons. .nd tormol the band
<br />.nd sureties tller'on. as mlY blIspeclliedbysuclt rtgulallons.
<br />
<br />Sec. 6103. Confidentiality and Dis-
<br />closure of Returns and Return In-
<br />formation.
<br />(OJ DIJdOlUll ot CertaIn Rllumaand
<br />Raturn InformaUon For Tu Admlnlstrallon
<br />PuIpOltl. -
<br />
<br />l21 DlscIDSUleOlamDUnl010Ulslanllmgllen..uanOIICDol
<br />hDnhas Dean1UtOtllllSUanI1ll~e(:\IDn6323111 tilt amounl 01 Ine
<br />Olll5tanllmg ObllpillCln ~eturDlI D~ ~UCIl I,en ma~ lie 1115 ClOSed tv
<br />anyperSOhlrilofurhlshusallslaclorywritlenevidenttlhalhD
<br />1Ii5 I rllllllln Ihe property sutlJecl IOs.uch lien or Inlends. 10
<br />oDUllnlflllntrnsuchprolJl!ny
<br />
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