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<br />EacotpIo From Inlll1lll R...... Code
<br />Sec. 6321. Lien For Taxes.
<br />
<br />"any PlBOtlllable to PI, .nyto: nogltcb Dr r.lu..,to
<br />IPQ' UlI IIl'llI .fII, demand. thl .mounlllndlll1ina Ill)' Inlll'.
<br />lit, Iddllionallmounl, .lddlUon to tal. Dr .......bl. penaJry,
<br />1DgI!Iler .1t!I1tI)' costs If'IIt may 1CCf1I. In addition thlrtIoJ
<br />.....1 till fllnlnflVllrolthlUnItldSlltn upon IUpfDptrty
<br />and flllhtl to pIOpIrtJ', whIthIr rul 01 plrlonal, bllonglng
<br />..--
<br />See, 6322. Period Of Lien.
<br />UlIIIu IIlOttlIf d.1I II IPldfltaU., IIJIll by J.w, 1M IJIIl
<br />IftIPllIIlIbyllCtlonU211f\1111ri11llth1llmttlle .lItIImmt
<br />II mUa and shall ccnllllUl 1II111 IhI U;bllltyfOf llIelmoun11O
<br />IUllIIIll lor.Judllllllnt'lIllnSIUII lIJpaYll.rJllng oul of
<br />suc:tlllablltty)lllIlllfled Of bIcomn unenlorttabll by nuon
<br />oflapllofUme.
<br />Sec. 6323. Validily and Priority Against
<br />Certain Persons.
<br />I~ Pun:llaur'l, HoIdIII 01 SIclIllr In-
<br />InIlI, 1Itc:lIIn1c'. u-., And Judgment
<br />UIn er.cuton.. - The Utn Impoltd b)' IIcllon1321 111111
<br />IlCII III Y111d u IIIl1nsl In)' purdwlr. holdar 01 .. IICltlty
<br />lnllrllt.mechanlc'.llInllr,orPdgllltll1ll1nCfldlwruntUnatlCI
<br />thIrIoI wIllctlll'llltlltll requiremlntJ of subllctionlf) hU
<br />bIMl f111d bythlSecmary.
<br />IQ PlIca For RUng 1IoIIcI; Fonn.-
<br />(11 P1aceForAllna.ThlnoUttrtl,rredUlln lub-
<br />lIICtion(a).shaIltlIflIId-
<br />(A) Und., SWt uws
<br />(I) RulPrDptrty-InI!'ltClUOlrlllprcperty,lnofll
<br />offict .-1U1ln u. Stablor'ltll CCllllty, or aUlIT govemm.ntal
<br />,ubdlvlllanl,udlllgnaled by lilt lIW1ol,udlSlJ,t.. in
<br />whk:hthlprcplrty,ub;lctlathllllllllsltu.tld;1IIll
<br />{UlParsonaI Property .lnthttaSl 01 penonal
<br />1lRlI*fJI. whIthIr WIIIlbII 01 mlanglbll, in en offlct
<br />"Wn till Stili (or the CC1l.11'1ty, or ottler lIlW.mmentll
<br />IUblIlvillon), u dKigl\l1Jd by till Ian 01 IUclI Stile,
<br />In whlCtl 1M prDplrty IUbjDCt to rtlI lien II ,ltulttll1;
<br />..
<br />(!l With Oint at DlltllCl Cour1.ln the O"ICl alii'll dirk III
<br />thI UnhIlI Slam distrlCl CDIIf110r Ins julliCial1IlMCIIn wllich
<br />thI propIfty 'ubjlCl 10 lI.n ISslluallll..nel1lvtrthlSlalthal
<br />nlllbylndmgnalldOl'llll"ICtwlllchmeetsllll lequlrtmer.t501
<br />S<.lbparqrapn (AI. or
<br />ICj WIIIIRIellrdtrDlDIMIICIITneDISInClDlColumDIJ.ln
<br />lllIlilf1cIOIthI RKaralr rtlOltll! at tnI DIStrltt o11jQ11lmlllil, tl
<br />t1'IiI pIDDIftY SU:llttl t~ IlIe htn IS IltuallKl In lfIa DI>II,ct al
<br />Collrmbl.
<br />
<br />m Sllu.OfProptI1ySub/~TllU'II-FerpulJHl"'o'
<br />pal1lllrapIlI1l1Ind(4I,property.hIUbedllmtclIObllllUltId.
<br />(A) Re.1 Property -In lhII CUI Din.' property, 11111
<br />phy.1CII1000Uon;or
<br />(81 Pll1IOnal PrOpllty . In !hi tal 01 pInDtIIJ propIftJ,
<br />whlttllr tIlIQlbl.or Intang!b1., It If'II resldlnCt of I:hI
<br />tupay.,atlhlUmtthlnoUCI 01 IItn II filld.
<br />Forpurpolll of parqrap!\ (2) (B),thtmldtnClol. cclJllll1ltlon
<br />orpartnerahlpshallblCllt/lllllloblthlpl.Clltwlllchtht
<br />prlndpalsxlCl.ltl'll ofIIceolttll buslnsul.loClttd, sndtM
<br />mldlJ'lCl of lluptYlr whOIl ralchncllS WlIhoId lhII Unltld
<br />Stalls .hall blcIIImId lobi In 1M District 01 Columbia.
<br />(3IFol1ll -l1M fal1ll.nd Clnlln! af IhI IIOtICI
<br />nfllfl1ld la In aubUl:llon (.)wll be prucrlbId byh
<br />Secmary. Such notlel .tIIII III vIlld notwIlI'lIlandlng lIlY
<br />am.t prorllian 011.. l'1IIardlng tilt tol1ll Of contsnl of I
<br />notlc::lofll.n.
<br />
<br />Nole: See ssctlan 6323(b) for pralectlan for
<br />certeln Intsresls svsn though natlcs of IIsn
<br />Impassd by ssctian 6321 Is ll1ed with rsspect
<br />10:
<br />t.
<br />>
<br />3.
<br />..
<br />.
<br />..
<br />7.
<br />
<br />SlcuttU.
<br />Yalorvsl'llclll
<br />Pmonll property purd\uId It tltall
<br />PInonaI property PlI'ChuId In tauallll,
<br />PtrIonII pt1lperty 'oAItICIId 10 panasory Usn
<br />Aul pltlpllty lilt Ind .pscIaI UMllIIIItlIIlIllI
<br />Ruld.ntlll propsrty subjtct 10 a mlchlnt'l-
<br />IIDnllllClr1lln~lnanrllmpraraJlllllb
<br />I Anomty'tUIft.
<br />II ClrulnlnaurlnClccnlractl
<br />1D PwbooklOlrll
<br />
<br />-""--'":,
<br />
<br />'" R.flllng 01 NolIce. - ,.. ,"..... " ...
<br />Sltllon-
<br />III G...... Rull. - Unlna noUClollll1l11 mllld In
<br />!h. manlllrlll'lKriblll In 1IIr1llrapll(2) during ItIlrsqulrsd
<br />I1lllingperioll;.ucflnoIIClolll.nshallblt".tedufllldonlhl
<br />datlorrwlllttllllsfll.dlln,CUlnlarawnll&ubllttianlf)llfler
<br />II'lI upll1l1lcn of suell rI'Illngpartocl.
<br />1ZI PIect Far Filing. - A nollCl DillIn rellllll
<br />lIuringthlreqUlrtCnflllngplrlGd.ltlllbetn.ct!1Il!only.
<br />[Alii.
<br />(II lucllnollcoo1hllll.nfilDlllntllDotlic.lnwllidlthl
<br />pnolnollCto1lllflwullled.1IIIl
<br />[il) In ltII CUI of Idl P/1l;Jeny, UlI I.d 01 roWlngll
<br />Int.red and nccrtlod III .n Indb ta !tie axlenl r8QUlrerl ~
<br />5oullseCllon Ifj (').and
<br />(BllnlnYUUlnwllitll.llDd.,salmorepnorlomldlll
<br />a'am!ll"llDlnotl~ClI"'"UTlderlubD.fIIl1r.DhI"'I,ttII
<br />
<br />~,,'ered as f06'6'9 t'
<br />88- 6
<br />.Gr,nlllr~
<br />C;;.1ntoe~
<br />STATt'll'i!:Trrt~~l1A'hKA) S~
<br />COUNTY OF HAL~ ) I
<br />
<br />'88 DEe 9 All 10 05 i
<br />
<br />9-:?V~ftLu
<br />~CG: or l1~F~S
<br />
<br />.U 1
<br />!oor
<br />
<br />z
<br />!'
<br />
<br />SemWy ralnd -.rIrtIn InfDmll1Ion (In IhI ~
<br />pmertbld In IIIIU'ltlont IauId by IhI SIcrI1Iry)
<br />CCllCImlngad\ang'Il\ltlItupIJIr"Il'IIidIncII,lflnotlcl
<br />olsuchllsnlallaofllldll\lCCOtdIncIwflhlUlllldlon(t)1n
<br />t1wStItIlnwhldllldlraldltlC:ltllocllld.
<br />
<br />i3l Raqullwd Rilling ParIacL - In .. ...
<br />alanynoUctolllsn.IhI....."rIqulrsdllftllngl*lod"ftIIIlW-
<br />(AI 1hI0,.yurpclodlllClna3DdlylaftlrIMUJIIrIUon
<br />aftlylltlahltdlldltlatltllmaa/tlllltGftbltu.1nlI
<br />(8) UIIDflIoytllperlDdllldlflQwIdla.IIIIUdDnGftlyam
<br />IfII1U1adClll ol tIlIJrICIlInI nquInd I1fI\lng psrlodlllr
<br />IUCIlnotll:lofllln.
<br />
<br />Sec. 6325, Release Of Lien Or
<br />Discharge Of Property.
<br />1.1 R.... 0I.u.n. - _ Is _
<br />rsgullllOl\I U till SIattIty nIIY'....,.u.. .. SIcrIIa'J IIIIlI
<br />IDut I caI1Ifi:ItI ol fI"" 0I111J' IIIn InIpOIId wtIh rupICt to
<br />any IntImIIlWVW\Ultu notll1lrllu3DdQllftlrlhldlyon
<br />.....
<br />(1) UlbllllJ SaUllIld at' ~. n. SIcI1ItIIJ
<br />find. that thlll&bl1llJ fDrl!llllDlXll1....... togIIlwwl!lld
<br />In!lflllln I"ItPId thllIOf, l1li bIIn IulIy IatIItIId Dr hU
<br />_1IoII~"""_at
<br />I2l ...._."""............_w
<br />ICCIPtIdbyl'llm.bondtllltllc:ondltionldllPlllllhlpa,mnol
<br />till .moun1 1IIIIied. blgIttlIr ". d.1dnll1n l1IIlId:
<br />1h111OI. Wllllin thI IIIl'l1 PmaI:lId "" In-'(InCIDdIng IIlJ
<br />.iItnIlan af IUch U~'l, IIld dIM illn ICCOl'dInlllI wtth Mft
<br />'iia,'_qj"'IIIil_~"'_sf"'l!snd
<br />..: lI'III.u"""'IIlIr1ori:-u1ftijiii~bylUChl'll\llatlcn.
<br />See, 6103. Confldenllallty and Dis-
<br />closure of Returns and Return In-
<br />formation.
<br />11<1 DIIcloIu,. ol CIIlIIn R.lumllnd
<br />Rllum Inlormlllon For Tu Admlnlllnllon
<br />PurpoIH; -
<br />
<br />121 DlltlOJur.ollmDuniDlOUlSllnttllJQli.n.-lllnotlClol
<br />lilnhllbHl'lllllllpul1lu.nlto.lClionS323{f).tllllmountolUl.
<br />OUIlWMlIIlll obllllltlan IIClnd by autl'l lI.n may III dildOlld to
<br />any person WilD lumllhn IIlIlflttllryWfl!tllltvlttlllCl tlll.1 hi
<br />IIUlriglltlnUl.prcpltty.LtltlCltDlUtI'IlI.norlnllncl.la ]
<br />ollllln a ri;ht In Il.ItI'Ipraplrty.
<br />
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