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<br />E1C1fJ1I1 Flllm Intlmll RIVlnUI CodI
<br />Sec.6321. Lien For Taxes.
<br />
<br />Ifln,,,,l1Onlllbl.tolllYlnytllnegltcUorllllus8IIO
<br />Iplylflt..m.lttlrll.mand,lhtamounl(lncludlnlllnylntJr-
<br />... 1G1l1l101\I1 amount. addition to tu. Dr Wllubll plnllty,
<br />IOl;tthIrwllhanycolblllllmlyaecrulin IddltJonlMrtlO)
<br />IhaIlblaUlIllnllvorofthlUnllldStltllUPonl1l proptl1y
<br />and r1ghb to property. wflltIlt, real Dr p.rlOnll, bllonglng
<br />tolUdtPlBon.
<br />
<br />Sec. 6322. Period Of Lien.
<br />
<br />Unllu .nolhlr d.1I II lpacifically fllld by I..., UII Illn
<br />ImpoMdby.lCtlon8321ah1ll.rllt.llhtttm.th.u....m.nl
<br />lalllldland lhall CfInt1nUl 11'1111 Ihtll.bllltylorthl.mllUlll 10
<br />UIaIId (or ljudlli'lllnt Iglln'l lilt wpa)'n arising out of
<br />IUCII I1IbI1Ity) II IltilfJlllI or blc:CIlllt1 Un'"'Drrllbl. by rlllOfl
<br />otllPMoftlllll.
<br />
<br />Sec. 6323. Validity and Priority Against
<br />Certain Persons.
<br />III Pvn:llalfl, HoIdIlI 01 8Icurllr In-
<br />IIrIItI, 1hchInlc'l LIInora, And JudglMnt
<br />UIn Crtdlton. - Thill," Impaltel by'lC1lon &121111111
<br />not be valid u against any putthutr, lIoldu 01 I IlC\I'lty
<br />In1lfat,IllIChInIC'llllnor,orJudllm.ntlllllcrtdllorunUlnolJCI
<br />1hItIot which m..u lba rlqulrtlm.nll ollubl.ctlon (f) hll
<br />bMnf1lldbylhl&lcnltlry.
<br />
<br />(q PIleI For Filing Notlcl; Fonn.-
<br />III Plaet Far AlInll-Th. nollu r.lerlld tn In lub-
<br />JICtlan(a)lha!lllllflltcl.
<br />(A) UncI.SIII.lI..
<br />(II RII1PrOPlI1Y-lnlhl~JlolrulproPlI1Y.lnonl
<br />offlctW1l1'11nth.SIII'lorth.county.Dr othlrgov.rnrnental
<br />lubdlvlllonl.Udlllgn.ttdby Ih.JI., 01 ,uch SI.III. In
<br />whlcl'llhlll/'Opel1YsubJK110lhlllenl'IIIUIIIll;.nd
<br />(lI)hflOlIIl Property .In Ih, Casl 01 PlIrlonal
<br />PfaplIty.whIthIrtanglbl.or Intanlllbll.In olllolflcl
<br />within IhI SlIll (ar thl counly. or omer governmlntal
<br />lubdivlllanl. Uclulllllllld by thlla.lalauch SI.1.,
<br />In wtIlCb 1hI praPlIty ,ubJec:l 10 lhI lien I'Sltlllted:
<br />or
<br />(II With elm 01 Dl,trlct Cour1-ln tIl. offiCI 01 th. elen 01
<br />t!lIUnlllllSlIlndllll'lctcour1lorlhlludlellldl,t11elln.hlch
<br />thlproPlrfylublItt10IltnlllllUlltd.whenevlltll.StaII1ll5
<br />nolbyllwdnlgnllldolllollic.wlllchmtellllllreqlllfernlnlsol
<br />11IbparlGrtphlAI.or
<br />lei With RKOrelr OJ DeIlII 01 TII. DlstrlcI 01 ClI:llmOII.ln
<br />UlIofllceofUlllltc:onllf Of DHdIOIIIll DISlrlc:t 01 ColllmDII. II
<br />!hi Dr09l"' Illb,ICI!, tll.II,n IS IllUllIllln tnI' DI,nlel 01
<br />co-.
<br />
<br />~n,,,,ed 8.< l)t)r.1JmMt No. .
<br />SS-HI 6 7 3 8
<br />GranlDr _~
<br />Gralllle=z:::r:
<br />Numerll:'al --LJ.(.4.
<br />STATE O!' NF.DAASI(A) S5
<br />aUNT'( OF BALL )
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<br />(2)51111101PrllplrtySub/lctToUln-Forpurposaol
<br />PIllQrJPhlllllndI41.proptrtylhlUblllllmtdtllbllllulllll.
<br />fAI Alii ProINMY-ln Ihtem 6frtll pl'Oplrty. It Itt
<br />phYllcalIIlCIIIDn:a,
<br />{a) Penllnll Propany - In Ill. WI of Ptnonll proparty.
<br />wlllllltr llnlllbll lIr Intlnglbl.. II th. rnldlllCl 01 tht
<br />IIIplYlrllthtU/IIItbtnoUCllllUIftII fUld.
<br />FlIrpllrpomolplllQl1phI2lIBI.lhlrnld.nc:lol.corporJIIOn
<br />lIr partn.nhlp Ihlll bI dHmlll 10 bI tht pllCl at which tilt
<br />prlnelpll.Itc:UllYIOmcoollfllfMIIlnaallloealld.llldthl
<br />nlldtlltl of . IIXplytr Whllll rnldlllClll wllhllul thI UnltId
<br />Stlln ItIII1 bI dllmlll to blln IhI Olllllc:t of ColumblL
<br />(3) Form - The lorm and contlnt 01 till notice
<br />nl"lId III In lubtec:llon (II Ihlll be pl1llcrlbtd by lilt
<br />Ste'll.ry. Suclltlllllcelhlil bt valid nlllwlthltandlng Ill)'
<br />1I1h" provl,lon 011.. rta.rdlnll tht fllrm or conllnl 01.
<br />nollce01 lI.n.
<br />
<br />Nolo: S" secllon 6323(b) lor prolecllon lor
<br />c.rtaln Inl".sts .van though nollca of lIan
<br />Impo"d by section 6321 Is fII.d with resp.ct
<br />10:
<br />
<br />t SKu""..
<br />2. MlIlOrvthlclu
<br />3. PtrlllnalpropartypllreftUldlll1lll1
<br />4. Pttlllnllproplrtyplltdluldlncuull..I,
<br />5. Ptnon.lproPlrtyl1lllj1ClldtopalHulIrylltn
<br />l Rul prolMllty III Ind'peelll WIIltlllnt lI,na
<br />7. Rnld.ntlllproparty,ubjtcttolmtch.nJc'l
<br />IIlftlllre.nllnrtlpllnll'llllmproVllTllnll
<br />8. ADlItnI"lllllII
<br />9. CtrtalnlnlllflntlClInlrac:IJ
<br />to. Pmbllllklallll
<br />
<br />(,I Rlllllng 01 NolIcI, - Fur ,,,,'''1 " "",
<br />IKllon.
<br />
<br />(11 Gtneral Rul.. - Unllla nllllellllUln Is nlllld In
<br />lilt mann" prncrlbed In paragraph 121 du,lnglhl nqulttd
<br />rallllnllparlod.llIchnllIlCloIUlnlhlllbttralltdllflleclllntll.
<br />IllltOlrwhlchllllfllldllnlCCllrdtnttwllhlllbltcllllnlO)lfltr
<br />IhtllplrallcnlllluchnllllnllPlrlod.
<br />
<br />12I PIICI Far Filing. - A nollce 01 111ft rlllled
<br />during thI flllulrtd nllllngptrlodlhtU be efItc:tlvl lInly-
<br />1~llf.
<br />(II auchnollClllllllnllralilldlnthtofllCllnwhlchthl
<br />pnornoIlCloIUlnw..flted.tnd
<br />lIUln Ihl ullol rul proptrty, thtflc:t III raflllnglt
<br />Inl'~lndrtcllrdtdinlnind"llIllltl.l.nlflqul~b,
<br />,ubltCllllnIIJI']..nd
<br />lBllnlnyclI.lftwhlth.lIOdIYlo'rnllrtpflljrlllthl~111
<br />ilIa reflUng 01 nlltlc'lIl11ln~ndlr lubplrJgraph(Al. thl
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<br />8 DEe I Z AN 10 ~5
<br />
<br />52~~~
<br />R~f;: OF OI'EO~
<br />
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<br />
<br />Secntary fItIlYId wrItt1n InformaUon Iln till marnr
<br />pracrlbld In l"IgllllUOna I..UId by till 5IcntaJy)
<br />conctmfl'llllchan;llnlhaluplytr'araldtnca.H.no1ICI
<br />DflUchllanlllllOfllldlnltc1lrdlnc:lwltbaubtldlon(1lkt
<br />UItStl1tlnwhlettlllChlUldlnctlllocltld.
<br />
<br />131 RlqullId Rifling PIrIod. - In IllI ...
<br />III Ill)' notice of lIan.1III linn -rtquI1'Id mlllna period" muna-
<br />lAllhaon.yurplrlodandlng30dl}'lllllrtllluplratlon
<br />lit I )'Ul'Ilfltr lIl. dati ollhl.....ment of tilt tu, and
<br />(B) thtOIll-)'tltpatllld.ndIngwIUtlhtuplratlonofl)'llf1
<br />Iftlrlhlclllllllltl'llprtClClttrgrIqUll'Idrtflllng(lltlodfor
<br />.uchnollClolllll1.
<br />
<br />Sec. 6325. Release Of Lien Or
<br />Discharge Of Property.
<br />(I' R..... 01 . LIIn. - ....... 10 _
<br />regulatlona nthl s.entary mlY (If'IItfIbt, IN Blcrttaryalllll
<br />IUUI.cartlllcall 01 1IIUIt 01 an, ntn ImPllAdwtth raplCtto
<br />In, Intamal "VIlIU' to nllllaltrtr\llt3Ddl" IflIr till Ill, on
<br />which.
<br />(1IUlbUltySlt!lllldor~rcubla~TblSIcrItIry
<br />flndl thaI thtlllblllryfort!llllllDtlltUIUlld. tqllfllr.-tlhall
<br />lntlr"l In nl(llCt thl/'lOt. Iw bltn f\lIly IIlII6Id Ilr hu
<br />bIc:om.llllallyu",nfo~bII;or
<br />(2) Bond ACClptld - Thtrt II fumllhld to tIlIlKntaIy and
<br />aCClpttd by blm a bond tltlll, candltlollld upon tIlIpa)'ll*ll or
<br />!hi amllllnt u....lCf. togltlllr IrlUl III Imw.t In rtepICt
<br />1Il.rtol. withIn till lima pmc:rlbld by law (lndudlng any
<br />III.nllon of IUch t1ml). and Ittal II In GCIIl'ltanca with ludt
<br />rlllulrtmllltl rellung to Ilrm.. contllUlln..lnd form of tI'lIllOnd
<br />andtllrtUuthmon.umaybllpltlJltdbyllJchngulatlolll.
<br />
<br />Sec. 6103. Confidentiality and Dis-
<br />closure of Returns and Return In-
<br />formation.
<br />1'1 DIIcloIuIl 01 Cerllln RllumUnd
<br />Rllum InlOlllllllon For Tu Admlnlllrallon
<br />PUIpOlll. -
<br />
<br />(2) OISClllIUftoflmllUnlolllUt!ll.Indlngll.n..If.nlltlCllll
<br />Ulnhllbnnfll,llpllr1UlntIOIlc:tlllnB323l0,lhllmOllnloflhl
<br />lIUlJllnlllnllllblllllllllnllCu~bYIUCnlllnm.ybldJlclll,ldtll
<br />any panon Whlllurnllha IIttsllCtOry .rtllln lYidlllCl tllathl
<br />hUlrlghllnlh.propal'tylubjtcllOluchlllnorlnlandltll
<br />oblalnlrlghllnauchProlllrty.
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