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<br />Excerptl From Internal Aevenue Code
<br />See, 6321, Lien For Taxes,
<br />
<br />II .n~ pltun Iltbl. 10 pay lny 141 n.glaclS or reluul 10
<br />PlY 1111 11m. .fl" a.mana lne ImounT (Including any Inltt.
<br />It!. .aOlltona) amount. IOlllllon lulu. 01 _"ulable p.nll~.
<br />IO~t1h1r .1111 .ny tallltha' may .ecru. In .ddltlon 'tI,reflll
<br />snall~. I lien In 'avor ollne Unlled !llllts ullon all pfoperty
<br />lnG rllll\IIIO OtOlltrty. whitner rul or pIllonll, lltlllngmg
<br />IOluelloetlon
<br />
<br />See, 6322, Period Of Lien
<br />
<br />Unless anclhef dIlD'I. IOtel/leall., Illell bV llW, 1tIe lien
<br />lmpond bV H~lon 63Zf III.1J1 IllS! at the lime Ine ISlWll\Ifll
<br />ts made anel IhlUconllnulunlllthe hablllly lor I"e.rnllunl 10
<br />...eUlllllorajudgmentagalnstlhetupayerlrl"ng oulOI
<br />IUth IlIOllnyj IS nlllllld or becomes un.~lc'cubl. by lenon
<br />01 Illlle olllme
<br />
<br />See, 6323, Validity and Priority Against
<br />Certain Persons,
<br />i" Purcheler'l, Holder! 01 Security In-
<br />t.ralll, Mechenic'. LienOr!, And Judgment
<br />Lltn Credllof1. - Ttla Ii~n Jmpo'~d bv seellOn 6321 shill
<br />nOlbalallClllll1Bln5\anYPulcllasrl holllar01 IUcunly
<br />Intefnl,ma~I"'c"hanof.o'II.lOllmanlhanClllllllC1rl.ll\llInCllto
<br />thereol whlth mUll Ille raQllllamanlJ at lllbucllon \I) hn
<br />bD.n Illed b~ the SerraltlY
<br />
<br />ill PI.ce For Filing HolI..; Form,-
<br />
<br />11: Placa For fllm~ lht nohce retelled 10 on sub.
<br />Secllon'o1l5I1allbaIJIII1l.
<br />(AI Unller Slala Laws
<br />"l RUIPropert) -In lhen5eot leal propert~.lnone
<br />ollltawllhmlheSlllelorlllecounly or CTnergOYllnmenl.t
<br />5ublllvlsl(lnl,Hde.IUllateCl lly tile lalJlS 01 suth S1.lIle, In
<br />....hlCh Ihe prOperty 5UbllCllQ Ine I,en ,~ situated, and
<br />Oil Plllionill Property Ir. tne ciile or personal
<br />ptoperty. wnelhel IInglole Of Intangible m one clllte
<br />Within the SI.lle 10f Ine counly Of other lIo~emmentll
<br />5ub~I~'JI0"1 a~ ~~"g"al~~ ~y ltla I""', el sucn Slale
<br />In which l/'lf ll'op!n~ sUbJett 10 Ihe hen 15 "tu.l1e~
<br />.-
<br />IfI/ With Cle'~ 01 Dlsln\:1 COIlII I" 1I'Ie 1I111c! II! lhe CI~rk o!
<br />IneUfllle~Slalulllsll,clcOllrtlo, tlle).l.j'(,al d,sl"c''" "hICh
<br />ltle plOll!nV s"tlJ!~lltllleli '5 ~11Udl~O wll:nevDI In! 51dl! n~~
<br />~1I111y Iii" >lu'gniuea on! 1I"'Cf ""~,,';, 'f\eel~ ttle reQIH' ~"'~nlS III
<br />~utllli...gt,;Il~' IAI n'
<br />ICI W,tn ReCti/lie' 01 Dllcd~ {II Hie Ot~I",:l Ot :Olurllt!,J In
<br />!lIeCl!flceClI'heRecmde,nIOfe~JOllT1etl'slrlC10rCOI\lmbla,JI
<br />tn~ llrnp~l!. ,..I',f' ..,,~ iter> ~ ~rt!l~l~(' I.. ,...' l'J1....,~ '11'
<br />:u,umb.a I ,
<br />
<br />m 5Uus OlProperty5ubjltlTD Uln.ForpurposlIof
<br />plrIgrlphsllJlnd(4/.praptrtYlhIUbtldelmllltobtlllultJd.
<br />1,l,IRIIIPrDp.rty-lnlh,wI0Ir..lpropltty,11IU
<br />pllYllcallOClllon;Dr
<br />tS) PlnDn.1 Praptrty -In 1ItlCUI 01 plt10nll prDperty,
<br />wlllllllr Iln!llbll ar Inll~lbll.111hl rtsldlllCl al thI
<br />tuplYlrllthlllmlthlnollceaflllnllllltd.
<br />ForputplllllotPltl!ltlphl2l10j,lMr..ld.ne.01IcorpDtIUOn
<br />orptrlnershllllhlll-bedumtd 10 !lIlht pl.Clltwhlclllhl
<br />prlnclllllelll;Ullvtolflceolthlbu.IIlISlI.loclttd,arMlttl.
<br />f1lldenCl ofltuply"wlloUtOSldtt'lCe IS wIthout thl Unlttd
<br />Slltnlhlll bldeemll! ID bI In lilt DlllrlC1 01 Columbll.
<br />:~ Form. 11)1' to", anll canlenl al 'lht nollcl
<br />rl'trre<lloln ,1lblll:llantt,.hI1l be pruulbedbytht
<br />51mbl)'. Such nOlle, .hlll be' Vllld notwhhttindillQlln;
<br />Olfllr proYlslon OI..lIW r.gtrdlllll th, lorm Dr,_cll""n~.o:f I
<br />natJce01 lJen
<br />
<br />Hote: See seellon 6323(b) for prolBellon for
<br />certain InlereslS evon though notice of lien
<br />imposed by seellon 6321 Is filed wilh respect
<br />10:
<br />
<br />Securtlles
<br />Moloryalllcles
<br />PersDnal prDllerty purchutl! II relall
<br />Personllplapertypurcha..lllncalllllull
<br />Persanllproperfy.ub!Klldtopoueuoryllen
<br />RI.lIPlopertyt..lOOlpltllll1S1umenlllens
<br />lIesl~enllatpropen)' Sllbloc1toamecllanlc's
<br />lion lor Clniilln ropllrllnll Imp,ovem.nU
<br />8 Anorney'llllnJ
<br />9 CertllnlnsurancecDnlrlCII
<br />10 Passboo.lolns
<br />
<br />!Ill Riffling Of Notice. - For purpom 01 Ill!.
<br />~eCUon .
<br />
<br />IIJ Gener.1 Rule. - UnllJ5nOIlC'D'llenI5rellle~ In
<br />If'le manner jlrucrlbellln p;lragflpll (2) lIurlng IlIe relluullll
<br />rehllllgperloll,lucllnOIICllof"e:n,hllllll,"Ulelltslllallonlllt
<br />llLleonwhlchllllllle~llnlccorlllncewlthlubncllonill!lfler
<br />IhluPlrltlonDlaUcf'lrilllllngplnot!
<br />
<br />[21 Pllce For Filing. - A oollC' 01 I,ell ,,!Ilia
<br />lIuung Illerlllulrlllre!lhngllerlodlnaIlOllat1ealvIDnly
<br />(AJ II
<br />!II luchnOIICtpll1anIJI,ltllljllllllaoltlce,nwhlchllle
<br />\lIlO' nO'I~i101 lanll'ulllll1lna
<br />1111 InlnacuaollUlp,o\lany the laCI 01 'ar'hng,.
<br />~"l~,~a Jnll r~[ord!1t I" '/'1 .nll.. to lh~ ealenl 'eQulled by
<br />\~O~ec'.on III I~J .nd
<br />.R_ ,/'I.ny case ,,,.,hICII,~a.y\e' m(Jl~ pliO' Ie lnlda,.
<br />ol.rellltngornllhcIClllienuoIl1l5UIIPlr.g,apnlAI.t.ha
<br />
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<br />SlCtttlty tKllvld wrlllln Inlormlllon (In thl mlJlIIW j
<br />prncrlbed In n;ullllcm. lulllll by the SlCntary)
<br />canttmlttg.ch.ng.lnlh"lu:plY't'lmld.ntI,lf.noU~
<br />oflllclI Utn 1.1110 IJ1tdln.tcardltlClwlthlubucUon II) In
<br />thl Stilt III whIch lueh mldllltt It localld,
<br />
<br />I3l Required RallYn, P.~od. - 'n th. ....
<br />Dllny nollCI 01 Iltn, thlllml RttQ1llrtd rtfIllng period" muna.
<br />(A) 11Iton"Yllrptrlodtndlnll30d.y..ftarlhlt.plrlllan
<br />of II y..rl a"tr th, dill 011lt1 ..enmanl of thtlu, Ind
<br />(8) lh.on..ytlrptrllld.ndlnllwJthlhluplrIUanoflYllf.
<br />1"lrlllleIDnalttt.pr:atllllngrtqulrtdnnUrtgplrJodfOr
<br />.lIclI not/OI err I"n~ .. , ~ t ~
<br />'Sec. 6325. Relqase 01 'lien Or
<br />t "Discharge Of Property.
<br />(., Aala.. Of L1an, - su~'" to IUch
<br />~ulltlons.. Iht Stc:rtliry ml, prntrlbl, tII. SKtltlry .hall
<br />IlIulaClrtlflcaIIDfrll....ol.nyU.nlmponclwllllr..ptc:tto
<br />.nylnllrralrlvenllltllnollllulllln3JdlY.lrtlrlh.dlyon
<br />wlllch.
<br />(1) L1lblllty Slllsflell Ot Unenforetlbl.. TlIt Sler.tlty
<br />Ilndllh.lt.hall.bllltylorlh.lmoUflIIUUlld,tolltlllerwllhlll
<br />inlereslln rl!plcllll,nof, hll bltn tully sall.lled Dr hI!
<br />btltDmellOlUyunlnlorCllble;or
<br />l21 Bond AeClpl.d.Therllllumisht!llolhISlereurytnd
<br />Icc.ptedbyhlm I lJOnd 11111 II cllmlUllln,lI uPlln Ih'Plym,nl Dr
<br />th. amount .unlad, IOlllthlr wHh alll"llrlllln (lIpid
<br />Ihereol, wllhln 1111 lime prl5Crlbed bv 11'11' (Including Iny
<br />'denslon of such lime). anlllllallsln tecordlnet wllh luclI
<br />II11ulremlnt5rtlIUngloletms.conlllUons,lndlormoflhebond
<br />InlllllfltJasthareDn,lsmlyblllplClfI.lIby.utllrlgulltIDnl
<br />
<br />Sec, 6103, Confidentiality and Dis-
<br />closure of Returns and Return In-
<br />formation.
<br />I~ DllciolUra of Cartaln Aalumund
<br />Aelum Information For Tax Admlnlltratlon
<br />PUrpoHl, ..;.
<br />
<br />121 D!lclo!llreDlama~nID!llUIJlanalng lien -llanollceDI
<br />hennas bean Iliad llursuant to lecllon6323!11,llIa amount o! llle
<br />Dulm.ndIflQDlIUgaliDnsecurlllbysuthllenmaVDtlll&c:lasedlo
<br />anVpellCmwllolulfllJlInsali!laclorywrltlenevlllencelhalhe
<br />hnar,ghl mlheproplrly sulllect ICI such lienor Intends 10
<br />olll1l1n4rlCnllO!uchplo\lerly
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