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<br />Elcorpll From Intemll R'Nnue Cod.
<br />See, 6321. Lien For Taxes.
<br />
<br />1I1hl' 1l1f10nllabJIID pIva", tu n~lects or tell/lIS 10
<br />'PIli the 11m. Ihetdemlnl!.lh.l.rnounl (lncluding'n!, inter-
<br />Ill.dllJllolIIl.mount, Ill~ljon to lax. Dr Isnuablt Plnalty,
<br />ID;lttlIrwlttllnYCDSllttlltIJ\JYIctrUBinadllillonlhtrelo)
<br />ItIlllbll Illl'l In I.varofthll Unltld Stlt!s upon Illpraperty
<br />'nil nghts 10 property. wI'IIrhtrrul or pellonll, belonging
<br />to ludlptrJon
<br />
<br />See, 6322. Period Of Lien,
<br />
<br />UnlesllanoUler lllll is IPK1htlUl' llud Ill' law,llle he"
<br />ImpoNll Il, lICl:ion 6321 slllll an~ 1111Ie ume Ihe UlUSl1llnl
<br />IJmllll'ncIsltallconlmUfll111lttlthlb1lifyforthelmOWlIID
<br />ulHMd lor. jullllnmlll.lIlinsl the larp.,,, arising Dul of
<br />Sudll!J.bUllyj11 IIUsfiecl Of bealmu unenloreubll by reuon
<br />OfltpH01 Um,
<br />
<br />See, 6323, lIalidity and Priority Against
<br />Certain Persons.
<br />(.) Purdlatr'.. Haldan or SIcurlIy In-
<br />11mb, 1I1Ch1n1c'. LIInon, And Judgmlnt
<br />LIen Crtdhon. - TtIIllfln impanel by Mttlon S3Z1,hlll
<br />nOlblvllldua;llnsllnYPurct!IHf.haJlleralasltUtlty
<br />IntIllS1,rnectwlJt'slltllor,0'JullgmlntfllnCfldlt.arllntllnOUClt
<br />thtflOlwlllell mHllthl rlQlIllllmlnll Clt slIbnctllln lfl hIS
<br />IlIInfilldb)l'lhISlcrlUry
<br />
<br />m PIIClI For Filing NotICI; Fonn.-
<br />
<br />I1lPlaceFlIrFlIlnll-ThenCltlcerllllllTtllIOln5ub-
<br />sec:tJonlilstWJbefiJ.:j.
<br />lAlUNlerSUIILJun
<br />1Il ReIIPtopenr.lnlhetlUOlruIPflljJ!rty.moRl!
<br />OtfIClwltTlintfJeStllelortnecounlr.OIOtfJllrgovemmllnl.1I
<br />sutldlViSIOll).1S IIl1JignIrelllly Il'IIIliws 01 SUellSUIII, In
<br />wllictlUitlpropel'tI'WlIJtc1lothelrt=nI5511u.allld;and
<br />liiIPtrscl\.l1 Property .'n IhI! Ci5110lpttSonal
<br />property. whether tan\llble 01 mllnglblll. In OM: olflte
<br />wlthm the Stile (Dill'll tounll'. 01 oilier 1I0velnmwlil
<br />subllrv1Slonl, 1$ dllSlgnalell bl' thllllW$ olsud! Slilll.
<br />In wIlicl'ltfJe PfOpertl' IUt,ett 10 Ille lien IS SrlUlll!ll.
<br />..
<br />CB) WrtllClttltOlDlslllctCourt-ln IhI!olflCll III the tlerk III
<br />IhtUnJltIISllltsC:istritlalurt10rtheJudICllldrslnd,nwll.ct1
<br />Illlllroptrtl'lubledlolrenlsSllualell..henllvttlheSlilllhas
<br />ncll1vllwdeslgnIlIlClonectflctlll'llrtllmee'5IflerelJlI,remIlI'ISbl
<br />~Jbparagraph lA, or
<br />tt) WlttlRecornerO!Oeeds 01 Tile O,511.t1 01 COlumD'i In
<br />It>eDffrtllO'ltl'leRllamleToltleellSa1'thtDlstnClbfCOlumDla II
<br />InellllllJen,SutIWtJlflelltTlISSnUllellJn.".Cr-.tI.elot
<br />:clumDII
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<br />(2J Sllus Of PrOPllrty Subltc1 To Utn. For purpoan or
<br />Plnlgrapllsl1llnd{4I,proptrrtyshIUbldnmtdloblsllUltld.
<br />(A)ReII Property-In thl CUI of raal proplrty, 11111
<br />pIIysltll1000tlon;or
<br />(8) Personal Property. In thl CUI of p1rsonal prnpeny.
<br />wMllllr lllllllbl, bt Inlln;lble. Illht ruktlflCl of !hi
<br />lupayerlflhlllllllthllnomofUlnlsfilld.
<br />FotpurposISOlpllIlll'1llh(2}{B).tlllrnldencaotlcorporaUon
<br />or partnershipshlUbI dtlmtd loblll1e pllClltwItJchthl
<br />prlndpalueClltlvlafficlafthetr.DllIlIulsIOCltlll.lndthl
<br />rasid.nClloflwplprwhoSltlSlllellClltswltlloutthllJnltld
<br />Stll.. snlll bI d..mtd 10 bI In !he OlslnCl 01 ColumblL
<br />(3) Form . Tht lorm anlI eonlenl 01 lhI notlce
<br />raf./TIlllolnsubslCtionllllhlllblprtstrlbedbytn.
<br />Secrelary. Such nolit! shail be valid norwilhllanding any
<br />oilier prbviSion 01 law regln1Jng tilt 101m or tDnltnl 011
<br />nol1C1 01 lien.
<br />
<br />Note: See section 6323(b) for protection for
<br />certain interests even though notice of lien
<br />Imposed by section 6321 is 1IIed with respect
<br />to:
<br />
<br />Slcunl1lS
<br />MclOrvtlliclu
<br />PI"OhllPrcpertyPurtI'llStdllttllJl
<br />Plrson.Jprcperlypurc:fllSlt'llnwullsale
<br />PtrsDn']P1llpertylUbjIC1Itl110~DluDryllan
<br />RnJ DropIrty lU anlllpedll usnsmlnlltens
<br />R~llllmlll Pf1llllrf)' sUb!td 10 I meclu.nlc's
<br />IrlnlotClrtainrtplll1il1ldrmprovemltl1s
<br />8 Altllmay'llJllns
<br />9 CertainlnsuranClltDlllfitlS
<br />lD f'usbooklllins
<br />
<br />(Ill ReDlIng Of Notice. - For PUr;105eS 01 Illis
<br />uCllon-
<br />
<br />ll) General Rule. - Unless nolltlol11en i! remed In
<br />lh~ mlllnel prncr.belIln paragrapll (2) llunnllllle reQulrlld
<br />~IrUngpenCld.5uchnollt!lIll1tTlstllltbetrtil.lelllSt.ledonlllt
<br />OileonwlllthrllsfrteolmatterdaneewlIllSUll$Ictlonlfljlner
<br />lilt I.lllllhc.n 01 Sucl'Irtlnl"ll penbll
<br />
<br />12'1 Place For Filing. - A. no11ce 01 lI~n rllllee!
<br />llurrn; 1!'Ill rtllulled relrllng pttloOShllllll: ~llIC1lvI onl~.
<br />lA'II-
<br />"1 sLlC!'lnOllcealhenrsrelllllllmlheall,cernwh,ththl
<br />pllolnot'tflbllJenwulrlecl.lnd
<br />/rII m tllll CUI! of rul pIO;leI1~. th~lacllll 'tilling IS
<br />IInltreDinartc.ordlllllnanmdU10lhl,.lenlletulllaDl'
<br />~ub~Chon Itl If 1 i1N1
<br />ii!1 m in~ CUt In whlth 90 aaV5 Of mllrt PIlbl to 1hl dale
<br />011 fe,.!rngol nahce 01 lien unllal tuDpa.rIQfaplljAI. the
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<br />StcrItary narlvtd wrlltln IntormlUlln (In the mlll'lW
<br />pflKl'lbtd In rt;ul1UlIlI3 lmatd b) thI SIa'IlIry)
<br />tllnarmlng I thangt In tllltuptylr't Inlllll'lC!.1f I nolla
<br />Of IlIth Utn Is a110 fUtd in lcaJrclll'lCllwlthtullsKtlon(1)1n
<br />1hI Sta..ln willett lIICh mldllQ Is iKltld..
<br />
<br />'" Roqulrocl RillIng PllIod. - " ... ""
<br />01 any nol1ar of lJen.lM brill "'rIQuITIG r8lll1ng IlIrloa" mun,-
<br />'AI thl onl-YUf partl)d ,"lIlng JJ 1I1YUflarthl u~ratlon
<br />01 8 val" lfttr thllI11I 01 Ill. 1SHSImw of lb. tax. and
<br />IB) 11I.0ne-relrptrlod.nllln"wlllllheUlllflUonoI8plll
<br />Irttrlll'tIlrllollhtprteelling~ultadr1!mlnIlPlrlodfor
<br />luthnollClofliln.
<br />
<br />Sec. 6325, Release Of Lien Or
<br />Discharge Of Property.
<br />'" R..... 01 Lltn, - S,bjtc1 .. ,,""
<br />regulations as !hi SF.tItary may prUtJlbI, the Seattlry ShIll
<br />ISSUlI certificate Irt rel'IR 01 any lien Im;ICIlllaitfl mpectla
<br />any Inltm1lrlmtU'tu not llllr lnlnJJlIlplftutt1edl, lIT
<br />.."".
<br />111 Uabillty SlUsl11ll lJl" lIMn!orrublI . Tht StmllIf
<br />llnll, thlllbt IlIblftly flrl tr. lmoln! I151Ulll.lDgUhar with 1'1
<br />tntlrllt In mPKI IIlmaI, IllS llIIn tully IiItIIlIIll or t.u
<br />btcomlilgaltyuntnlorCllblt;llr
<br />(2)BonllAmPlrll.T!lll1lllfumISl'rIClDthtSlcretlryll\ld
<br />Icctpltll by film I bond UIlIIs condlbontcl ujlOn tr.. paymtn1 of
<br />!IIIlmllUhIUIlllHll.1C;II!t1"wtlllll1lnlWlltln~
<br />tIlInrot. wilhln IIlI tlmfl prucn!lell hy IIW llrclulll"ll any
<br />ul.nsilll'lolluchllm.I.lndIUt Is InlCl:llrdanClllrittls,uel1
<br />~U(l'1fI1lTlt5 telltmg 10 Itml'. rondltloll1. lnd tOrtnllf IhlI bond
<br />lnd aUr1!hll thflrton, u mly tlt sptdr.., b, suell rtgUllllans
<br />
<br />Sec. 6103. Confidentiality and Dis-
<br />closure of Returns and Return In-
<br />formation.
<br />It, DlocIoauN 01 C.rlIIn R.tumo and
<br />Retum Informlllon For To AdmlnlllnUon
<br />Purpoui.-
<br />
<br />(2) DIsclosure allrnounlol outsl.ln~lng I.e" - III nllllce al
<br />Ilenhubeenl,lellpursuiTllllIseCllan6323/1j l~timIlJn'lIllhe
<br />OUlSllnalOgoDtllllllonuturellbysuchlJenml~lllI~15t1CsellI0
<br />lnYPlrsonwholumlshtslilllslil.C!orywrrnlnIVIOllnC1!hJll'11
<br />1'115 I IIl1hl IlllhepfllplITtysubJtCl 10SUth lien Of ImtndslD
<br />abtamarrgllllTlS;:thPropenl'
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