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<br />Excerpt. From tntemll Revenue Code
<br />Sec.6321 Lien For Taxes
<br />
<br />1I iln, ptflGl'l'"bl. 10 P'~ Inf 1..11 nt'qltc11 or "'IIIU 10
<br />paw I!'I' uma al1.r alm.nll 1~' amount 11",luomg .n, IIIIIT.
<br />1St .OClllon,llrnClllnl. Ullllllonto !'" o'lIun.bl,pel'lll!}.
<br />logtlh,r .'th &Ill' tolll l.III.\ ml, ecuu. ,,. ..Dalllon ihmln)
<br />lh.1l tMI1 Ilfn In l.vaf 01 In.Unl!ed SI.lltl11pon .I! PtDL'ltr1y
<br />.na tlghtl 10 property wTltl1'lf' .ut 01 p"Ion.1 bllonglllV
<br />tOluClIp,rson
<br />
<br />Sec. 6322. Period Of Lien
<br />
<br />Unlesl ,nO",'1 dllllllllfC'ht'lIy tine by IIW. lh1 hlln
<br />'mpllullOy nl;\lon WI V"II ....u il tlllll,m. Ihe iIlI15Im.n\
<br />IllTUo.,nlllflll'conhnu...nh1Ih.".Mlly lor 1I..,moutllln
<br />IU'UaIl 101 .. IWlgm.nl '0""11 Ih, IUtuV" 11111rI0 oul 01
<br />luCllIIIIlI\l!yl"UIIIIIIl!IlI!lecomtlunenlllftullle!ryI!JJCIn
<br />01 IIp;.eo'hmt
<br />
<br />Sec 6323 Validity and Prlorlly Againsl
<br />Certain Persons.
<br />'" Purchlll(., Holdara 01 Security In-
<br />tl...lI, Mochlnlc'l Llonora, And Judg"",nl
<br />Lltn Credllora. - rile lien Impau~ by ncllon lI32\ sh.1I
<br />npl tNI ~.II~ 11 19l1nSI .n~ pLlrtn,UI ~l'lld!f ar I IICu!I'~
<br />mltlul. mKnllllC lllenar pr ludgmclllllln treO'IOI \lnlll nOlltt
<br />Ih.II01 wh.en mUls tht 'DijuUement. 01 5ull5ectl!m if I 1'111
<br />lleenllleab~ 11'ltS~'ctlfl
<br />
<br />"I PI... For Filing Notlc.; Form.-
<br />
<br />'II PI.ce '0' r d,ng ~"t n.Ol'ce relef'~ll 10 ,n ~ull
<br />IWlonl.lrJlallllelliell
<br />(AI UllOe,SI.ltLu.5
<br />III Real Propefty In Ih~ tlH 01 rlill propeny ,n ont
<br />oM,t!! "'lIh," III. SI..lt,O' ltl.co"nl~ 0' Dine' llowe<nmtntaJ
<br />5"Mt~151llnl.. ii' IItlllln.tee ~y Ihe Iii"" 01 '"ch Stalt ,n
<br />wnltnlnepIOllefl)Sulljttl'oT1'1tl'enl!!II\1i1leOilnd
<br />11l!f'tf50nal Prapeft) ,,, I"t tlSt 01 per,on.'
<br />pIOpotn" wlltU.e. "n\l'Dle flT ,""n\l'ble In one ollla
<br />""IIl," tne Slate '0' tnt :r.J~11 ~, JIlle' ~o..~'nmenlil'
<br />5ulld'w<ltOn, U llIlS'II"Jlle ~l '''~ ,."'! c' ~Jlr St,te
<br />In "'tilt!' 'lot '!QtH"lt \JliW' 'J lnt ~, '\ \II~lltll
<br />..
<br />IB) Wllh Cle'. Ctf D'~:!lct tour! Ifl t,,~ t.M'cr ul Inr tie'. 01
<br />l"r lln<lell Sllln C,~I"C1 :o~" fO' l~t .',;C't,~1 CtSI"(l ,n .r,'cr
<br />l'le pl~prr1~ '~ll!flt' 'I) "e" '1 ~!I~~lec ",t~"h.t' Ine Slalr 'IilS
<br />"ollly ,a* llrs'o;ralre 'Jr\~ ~1I'lr ...11.,. """HI, !'>e ~'JJ,'~m~',l~ J'
<br />sclOp.f'lpaut,,\ c'
<br />,e, N,ln RlIeo'Cr' [)O ""tC~ ()l '..~ :hs'"el 01 ':()I..m=-,~ In
<br />'ne cffirt oltn~ P;t(U':I~'~' Dn=s e' "l~ tl'll''''''' CO'"". nla "
<br />mt o'ope"", ~wll,r' ", I... I..n \ "TLl31~" ,r '~t 1,~,..t' pI
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<br />l2ISfluIOfPropertySubJ,C1TaLlen.ForputpOlIlof
<br />plllllraplll(1)lnd 141,proptrtyslllll1Ml lletmlll 10 besllllltDCI.
<br />(A) Real I'laptrty. In th'ClU 01 rut Ptoptrty,llltJ
<br />phYSical IllClllon; at
<br />(BIPltIOnllPtoperty.lnItIlCUlal~Ol1llptopert)l.
<br />"hllhlrllnlllbll orlntanQtllll, 111111 rUlli.1tC1 alUII
<br />ta.lplYlrl1thtllmllhl nolla 01 ll.n llm-'.
<br />FfIrpurposuolplragraph(Z}{BI,thlruld.neeolltOtpOrltJon
<br />orplrtntr1hlp $11111 bII dHmldtobltht plltlII wltlChll'll
<br />prtnclpIIUtcllllVlOffltlOfUllbus1lleSllllOCl.ttd,IndUlt
<br />rllidlTltll 01 I lV:PI'fer wllon rullllnt111 wlthoU1 till Unlled
<br />StallS ll\aIl bI 0Hm1td 10 III In 1M 0I11T1c1 01 Columbil
<br />(3) Form ThI 101m 111(1 cenl.nl 01 thI notJcl
<br />1I1ellDCI 10 In lubuC110n (I) 11I11l be prllalbtd by tilt
<br />Secrlt1ry Suchnotlttshlllblllllldnolwllhstandlnglny
<br />olht! pro'o'lllol\ 01 II. regllDlnll ll'le 101m or canlenl 011
<br />nolltaalll.n
<br />
<br />Nole: See s.ction 6323(b) lor prolectlon lor
<br />cerlatn intBrests even though nollce of lien
<br />Imposed bV section 6321 is filed wilh rBspect
<br />to
<br />
<br />Secllnllel
<br />Uolor ...etuclel
<br />Pellonll proptrty pl1lCflutll I.: 111111
<br />, I'trlonllplOplnypurd'lUtrllnculll.llll.
<br />I'tl1anll Ploptrty lubjKitll 10 POU'Jlory lien
<br />RUIPfOpertyl..lndSptClllUlusmlnllletll
<br />RUldel1llllproptrtysubl.Cl10lmtthll1lCl
<br />lIenlortllttaJnllrpllllln!llmp,onmcnls
<br />a Anorney'lllens
<br />9 Certain In~ulancetanlllcts
<br />10 Pluboakloan.
<br />
<br />(II) Rtflllng 01 Notice. - Fo' purposes 01 Inll
<br />ncllon.
<br />
<br />111 General Rult. - Unless nllllte 01 lien I. relUld In
<br />Ihe ml.nner ple5ClIbellln plrlor.pl1 r21 dullnll the rlllJUlred
<br />'elihnDoellod.JllcnnohetollltllllaltbelTellellashlellonlh.
<br />Ill.leonwhICh,11111Iell(lIIlteortllnClwllhlllbUC1lonmllltl,
<br />thtUPlrlllonol5utflreflllnllPtflOd
<br />
<br />1<'1 Place For Filing. - A nOllee 01 lI~n 'elll~D
<br />llu"m_1tIel~IJ\lIIed'ehllnllpeIl0GIhall tlI!etleellH ~nli
<br />\A!ll
<br />hi ~ucn naileD 01 lien 15 rll!lleo In lhe olllt~ In .h'Ch the
<br />ptlOI nolltl! 01 hllfl was liled,anll
<br />'"" '11111e cue oT r~.1 ploperty tne IDel (I' '~I",~ 15
<br />enlllreo ,nil 'eeo.Ued ,n an 1f1111l~ la the ellenl '~oul'ell b~
<br />h~tcl,aro ,f, 1'1 ,nil
<br />'6, ,nOln, tlse,n.n,ch \IODa~!or mOle Ill'iI' 10 The llille
<br />oll.elll+rn;lolnOhCeolllenllflllDrlubo.rIDfIPhIAlll'tll
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<br />...'" en 0
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<br />SlICIItary lecelved wllnen lnlolmlllon (In Ih, mltmtt
<br />prnClibell In fIlllllllUons tlllJld by tile SICllltary)
<br />ctlncemlnll actllng:tlnlhelllplylr'lrnldtnct, If I nolle.
<br />olsuctlll,nllallolllllllnlceordancl.lthlubllcllonll)ln
<br />thtSlIlllnwlllchluellmldll'lCllslocatltd.
<br />
<br />Q) Requlntl RiflIng Plriod. - In lb. ow
<br />allny nolla uf Utn, thllmn.~Jnd 11f11lng ptrlodR muns-
<br />("lthlQfltoYllfparlod'ndlnD~dIYllfttrllltllplr'Uon
<br />of e yelrllflar 1111 dll. ollhe lUIument 01 Ult In, and
<br />(Bllh.ont-Yllrptllod.ndlnllwllllllt..lplrallonaI6YIII1
<br />ancr\tlt clOI,ollh.prtctdlnll rtQull1d II1llJnll pIlrlod lor
<br />luchnollceDlJlln.
<br />
<br />Sec. 6325. Release Of Lien Or
<br />Discharge Of Property.
<br />(II Rill.. Of Lien. - 5ubllCt 10 luch
<br />1I"iIIlIIUOllJllln.Sttrtllryml'fpral;l1tr1,IhtStc'IlItaryshall
<br />lnutl I;IrtJllc:a11 01 III.... ullny lI.n Impaled wllh relllll'Cllo
<br />Inylnll,nllllv.nu.lllnOlllltllllln3ldlysafttrlhfllllyan
<br />wltlen.
<br />(II 1l.bIUI~ 5111111.d UI Un.nfon:llbl. . TII. S.cntllY
<br />Ilnt1l11l11lhllllbllllylollll.lmaunlauultd,tollltlllrwllhlll
<br />lnl.r"llnlllpecllharul,hU bltn lully lIt1slled or IIU
<br />betam.ltIlllt'flln.nlarcelbl.,0'
<br />(21 BonllAcclpl.d.Tlllr.llfurnllhllllolh,Stcrtlaryand
<br />aeClptldby 111m I bond IhllIlcondlllonttluponlhlPlymentof
<br />Ih. amounl Inllull, logll",' willi alllnlltllt In fIllPICI
<br />ItIIrlol. Wllllln III' tlml prncribtll by IIW {lnclUdlno lny
<br />ul,nllonollutllum'l.lndlhllillnlccordanclwllhlUctI
<br />requlllmtnllrellllnDIOlerml,condIIJDnl,lndlormallhebond
<br />.ndlllllUn Ihtlllon,lII may be IptCllledbYluchrtijullllons
<br />
<br />Sec. 6103. Confidentiality and Dis-
<br />closure of Returns and Return In-
<br />formation.
<br />1'1 Disclosure 01 ClrIIln Rlluml Ind
<br />RIlIIm InfOmllUOn For Tu Admlnl.lnUon
<br />PurpoaeI. -
<br />
<br />121 DI5Clo~ureolamounl ofoulltalldlnlllle:n .11 a notIce 01
<br />lIenhubeenhltldouI5Uilnllo~ec'tlon63Z1111 tile amollnl olllle
<br />UJI51andlllll aUllllill'l,n seelll~D D~ SLlcn Ilell m;ly neDI5clullldlO
<br />anyperlonwllolurnlsltesnuslac1orywllllt;l1evldltlte1111lhe
<br />IIlSil'lIhllnllleprOPllrlysubjecltoluehllenorlnttnllllo
<br />oblilnlflllht'n.uchplolllrty
<br />
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