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<br />Excerpta From Internal Rev.nu. Cod.
<br />Sec. 6321. Lien For Taxes,
<br />
<br />11 Inv ptflon Iiabfelo 1I1Ylnywneglectlorrelululo
<br />PlY tn, urn. .1101 domlm!. Ihe Imll~nllln~ludlng any Inltr.
<br />nt 11I1IlUonlllmount, 11I1llUon to tn, IIf &luu.bl, p.nally,
<br />!1:l;ethllwllhanYCllwlhllll1lraccruelnlddllJonthertlOl
<br />,lII.llbtlUtnlnl.vorofll1eUn:tadStlIUUlllln.llproperty
<br />Ine! rlghl.lo property. Whl1hllr real Of perlonal. belonging
<br />tOlllctl~f1Dn
<br />
<br />See, 6322. Period Of Lien,
<br />
<br />Unll!5 anothel 1I11e IS SpeCifically lilell by law. the lien
<br />ImllDull by settlOn 632111\111 anSl ilthe \lme'lle uuumenl
<br />II mlll.lna snalJ continue unlllthe lIabililylorlhelmounlso
<br />lSsusell(lHllullgmentllllBtnSllhetaxpayel arising autO!
<br />luthUablllty) I~sall,llell Dr !lecomu unenlolceabla lly TUSlln
<br />01 lap.5e 01 'Ime
<br />
<br />See, 6323, Validity and Priority Against
<br />Certain Persons,
<br />,., Purcha..fs, Holde.. 01 Security In-
<br />I....ta, Mechanic's Ueno.., And Judgment
<br />U.n Credllort. - The hen Impond b~ nct;cln 6321 shin
<br />nol be wllld 15 .1111.111051 .n~ pUldlasef holder 01 a nCUfII.,.
<br />lnt!fesl, mechanlC'S lienor orludllmenllrencrediloluntilnoliCll
<br />tl'lef!!ol whiCh meets llle reowemenl5 01 ~utlstCIIDn m hu
<br />lJeentrledbythe5\!clelily
<br />
<br />IfJ Place For Filing Notice; Form.-
<br />
<br />!1! Plate FOf Fllmg The nolrce relerltO to m suI).
<br />5tct!onlilI5hallblllilell.
<br />lAIUndefS\alelas
<br />III fleal PIOlltny .In ITle tint 011~a!prnperty, 10 one
<br />oTllce"ltnmtTleStatclnrtnetounly I1fothergO'lammerrtal
<br />sutldlwrSllll1I.lSdetlgnakClIrthell.,sorsuchStatt.rn
<br />whlth the OrllOen, sutl)ectlotne hen rs ~11JlleO.lnll
<br />!Ill PelSllnill Proptn, In !he tllse 01 Ilef$onal
<br />pfllpcrty .nelnel tanglb!e tlT 'ntanClble '" one Otllt!
<br />within the Stile ,or tne count, 0' Olhel Cowernmenlal
<br />5ubCIWISlon, as ileslg~alet Dr lht II'" 01 Sucll Stille
<br />In 1II:'!.ct The P!O~"Y SUO)Kt to lflt "en IS Slh.liltell
<br />"
<br />\61 'NltI1 Crer. {ltO,stltd COrr'1 ,n lilt ,.!l'Ct 01 lh!cle,~,.1
<br />:ntunllellSIBltSll,stft!:1Cou11 '01 mel~0'c'aleI5t"!:1,n..h'tl!
<br />tne prop!rt, subject!t I-et.'~ ~,tuale~ w'.:nht' lTJt St.alt ~.H
<br />no! t1~ la... Cn'llllile!l GR~ D"'te ""I' tl1 ml'Cn ltlt !~all,,~,.,.,t'lls 01
<br />sullllllr,scriUlh,,l.IJf
<br />~CI Wllh Returne! .J! DMc~;r -"Ie J'.t"C! ('I :!:.,-"'~ J In
<br />1/Itllll,rtOlll'teReCllfd~rot~eCsolTt>tOISI"C10tC{;:--,~'t'la i'
<br />~nt "!CDt"~ ~1I0'tC' 'J ."I~ '1!'1 ~ ~nu,It'C ,r !',,. ':l1~tI Cl ~
<br />:OllOmn.l
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<br />12I Sltul Of Proplrty Subject To lIln - Ftir purpon. 01
<br />pITlgrlphl(1)lndl04l,prapertylhlllbednmldloblllltullld-
<br />tAl RlI' Proptrty. In thI CUI 01 rill property, 11111
<br />phyllCl1100011on:or
<br />(BIPlraonIIPraptrty-lntfltCIHoI'l)IfIOn.'pr.:,eny,
<br />wh.thlr Unglbll Dr InUnglbll, II IhI mld.rTCI 01 thI
<br />tu:~~arltthlUllillthlnoU~ollJll1i1fJltd.
<br />For PllrDO..1 01 llIT1gTlJlh (21 (B),thI rllldlnceollcorparaUon
<br />orpartnlrJhlp Ihlll be dHmtll to III till pllClllwlt1ch tht
<br />prlnClpl1 ,ucllllvl 0"1:t or tht bull"," II lotahd, ml the
<br />rulllenC$ of IlUplyar whon mldlnCt II wlthoU/th. Unlhd
<br />Stlln 1l1li1 bI dltlTlld 10 bI Inlhl Olltrlct of Colllmbll,
<br />PJ Form . Th. form anti conllnt ot 011 notice
<br />r.llrTld to In Illbaectlon II} Ihlll tltprtlcrlbldb.,.tIII
<br />SIC:rttlry. Suthnotlcllhllt!llYIUdnolWllhlllndlnglny
<br />olher provlllon 0111. regltdlnlllhl form 01 conhnl 01 .
<br />notlCl01 Uan
<br />
<br />Note: See section 6323(b) for protection for
<br />certain Interests even though notice of lien
<br />imposed by section 6321 is flied with respect
<br />to:
<br />
<br />, Setllnlres
<br />2 Molorvehiclu
<br />3. Pernnll prOp'rty purchUlCll1 rellll
<br />. PonranalprDpeMy purch.PlIln cull,l ull
<br />5 PllrsDnalproptrt~lubJICt6dIOPCPllloryllln
<br />6 RlIIlllropertyluandlptC:llllIsnlmlnllllln1
<br />7 Reslllentlllproperty511bjectlolmechtniC',
<br />lrenforCll'tJlnf!!pllrslllllimpfovtmllntl
<br />B Anamey'sliens
<br />9 CertalninsuflncllconllltU
<br />lD Pusbookloilns
<br />
<br />lDCl;:~ .Retlllng Of Nollce. - For Ilurpous of thil
<br />
<br />It) Generll Rull. - Unlen notrce 01 h~n 15 re!llllllln
<br />tnll mlnnef IlfucrllJe,d m plrlgrep" (2) during Ine Tllllull8d
<br />rehhncpenall.5uchnoIlCllolllllnShllltJelru.ltOullledOnthl
<br />dlleon..h,chlllsll1ed\inaccordlncewrtnliubsecllonl11lIftlf
<br />tile Ulllrltlon 01 sudl refiHng period
<br />
<br />12) Place For Filing. - A notlt! 01 lien f!hled
<br />I!UlInll the rllllulreCl rehhnll Ilenol!snall lle Ill1ecll.1l only
<br />IAlrl.
<br />!II sucttnolrctolltenlslefilellmlhllDlllclllnwhltlllhe
<br />OtlOf nollCll 01 hen waslrled,ilnD
<br />IiII rntneCilSllol fClllllrope".,-.lhtl.d 01 rthlmll IS
<br />enlereolntlretnrClIClmanlnllulolhllulenlreolllreally
<br />~~oseC1lon III (II. anC
<br />lEI, ,na~y CIU In Wnlcn.!IOoi.,-sO! morepl<O'lctneaale
<br />01 IlllhllllC ol nolrcaa! Irm unller SUDP.rllcrapn tAl. tile
<br />
<br />SlCre1Iry fICIlvtd wrItt1n Infarm.lllIn IIn tIl. mlMM'
<br />PfllCrlbtd In rJgulallllnl luUld by lhI SIcrItarYI
<br />ClInc:tmlng . cIWIOIln thI tuplytr'1 mldlllCl, If a nGUlII
<br />at Iut:h Iltn I. a1111 flied b acconllfllll wttft tublClon (I) In
<br />ItltStllllnwflld'tlUchraldlnClll~.
<br />
<br /><3l RIlIIIIIH RIlling PIIIod. - ,. 1M ....
<br />olanynlltlctoflllll,lhItltm-rlqUlrtdrtflllngperlOlf'muna.
<br />(A)thlan..yurPlrlodlndlngSlll,.afl1rU'llI.plrt1lon
<br />of II yurt lnar thI dill 01 thIl111Umant at tha tax, and
<br />(S) thlont-YIUllIrlod Indlngwlthlheuplrltlllnll"Yun
<br />IfllI'lttlclll..ofthlprKICIlngnqulrtdr,f11lIlilplrloclfllr
<br />lu~h notlCl at nln.
<br />
<br />Sec. 6325. Release Of Lien Or
<br />Discharge Of Property.
<br />1-) R...... 01 IJIn. - SIJtilICt 10 Illd!
<br />fllllulaUanlllthlSttrll.lryml.,.prllerlbt.tIlISlcrltlrylhall
<br />IIIUt I ttrtlllcallof rI'aullIl.ny Il.n Impoled wilt! rnptCt 10
<br />any lntlm.lravlnultu not Illlftfltn3)dlYS lntrthl day on
<br />which.
<br />(1) U.blllty SIUslletl or UnlnlofCllble- Thl Secrtllry
<br />flncllIhltlhrtlllbllll.,.forthllm01l1ltuHISIll.lollllI'tlrlllllhIII
<br />inlernlln raspect mimi, hll been fUll, ullllled 01 hl!
<br />bIcomeleglllYllMnlorc8.ble:or
<br />(21 611nd Aceeplld. Thlrt lllumllhld to lhtSlcrlllry ami
<br />_~PI~byhlmlbondlhlllluntlJUonlllupontllllU\l'mlntlll
<br />the .mount IlSIutd, tOllltlllr with all Intlrut In rllptd
<br />lhereot within lll1l lime Pllstrlbod by law (Intllldlng any
<br />Idenllonol suchllml), Intllhl1lSlnaccor1llnttwlthllleh
<br />rtQlIlremenU "'IUng 10 tlrms. Cflndlllllnl, Ind filrm ollhe bond
<br />.ndlllrltlnlhertan, as mlY be speclllld b.,.such tllllllll1onl.
<br />
<br />See, 6103, Confidentiality and Dis-
<br />closure of Returns and Return In-
<br />formation.
<br />1'1 DlocJOIUII 01 Certain R.lumsllld
<br />R.tum In!ormatlon For Tu Admlnlstrallon
<br />Purpoltl. -
<br />
<br />12l01r.tIOSureolamOunloIOuISlanarnllllen,-uanollceol
<br />lIenltulleenllleapursuantlo 5tt'llonli3Z3ll).lhe Ima~nloll1'le
<br />OU!SllftCllngolllrgltlonliliCllfed b.,. 1i1lCh lien ml.,. be dl1C1OHd 10
<br />an.,. person who lllmlshes nllslldory IIntlen eYiden~ lhlt he
<br />hiS I rrght rnthe Iltoperty subject to !ueh hen or Illtendsl0
<br />oblllllllughtrnSuthproperty
<br />
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