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E From tnlerftai Revenue Code
<br />Sec. 6321, Lien For Taxes.
<br />If any parson, liabM to pay ant' tax MiKlit or return to
<br />,pay the lama after demand, the Errol fincluding any Inter-
<br />nl addttional smum, addition to tut. or assessable penally.
<br />to pthe what smy =0 Atet tap accrut in addition than. )
<br />shall be a lion M revere tlw U Btam upon all property
<br />read rose to pr "as rty, wtteetet rail or PBMDnal. belonging
<br />M aid+ persul.
<br />Sec. 6322. Period Of Lien.
<br />Unt1es rerotfter Qate is sWialty fixed by law, the iron
<br />implied by aecb40 tetra shill! aria at the time the assessment
<br />is male and stall continue unit the liability for the amount so
<br />sea seao (or a Judgment against the taxpayer arising out o1
<br />such liability) is satilted or become unenforceable by reason
<br />of MpN of time
<br />Sec. 6323. Validity and Priority Against
<br />Certain Persons.
<br />(a) Purchases, molders of secuir" in-
<br />Mtw& IAechwdc's L K4^ And Judgment
<br />Lbn CredNM — The lien impose by section S4? shall
<br />not be valid as against any purchaser. holder D? a security
<br />interest. mechanic's iisnor. or judgment !ten cmdito• until. notice
<br />thereof which meets the requirements of subsection !fl hoe
<br />bean fited by me Secretary.
<br />(n Plea For" Notice Form. —
<br />ill place FD' Filing - The tutee re(errec tad IP 5L'D-
<br />section Iii shall be file -
<br />(A) Under state Laws
<br />fii Real Property - In the case e' rea: ", coeny. m one
<br />oihde wltmntne Sate ec•mP Darr. -�: d� "e�nmentai
<br />Subdivision)• as deh nal_z D, ,'te li.w. 1, S,;;, State i..
<br />which the properly subject to the le oa :ed .11, !Ill Personal Property - ir. Ine case r. Ders D! -,ai
<br />property. whethe- larigible a. ratan; D:e. I ore Ffllce
<br />wlthm the State .D- the :cot yo snmerra
<br />suddwlsonl, as des g7lateD +. _ Stir .
<br />in h-11 the .. � .. -
<br />or
<br />(e• will, C erk 0? sure! C,, - ..
<br />•ace Un1ed States 311 ✓ ic.- ' .. . _
<br />the pre per N _ _
<br />not ova b 'aFC _
<br />PP
<br />wt h nec0 ^or - _
<br />?ire otLCe c?
<br />Pries p•op ^_ ^,� i- ._.,._- � r. ..
<br />Cotumo':a
<br />f2) Ston of Property subject TD Lien - For purposes of
<br />paragraphs (t j and (4). properly shah be deemed to be situated -
<br />(A) ffal Pmo" - in ffn use of real property, at ft
<br />physiW laabret: or
<br />(B) Personal Property - in IN ass of "Mores pro",
<br />whetter tregibte or i%MibM, ai file MINI W 01 the
<br />tuayer at the time the Tate at lien is 1ltetl.
<br />For purposes of paragraph R) (a). fheneWM of a corporation
<br />M pertasrshlp shall be daretld to bill the On M which it"
<br />principal Executive IMIN Ill the business is toall and the
<br />residence at a taxpayer whose raiosnca a wimou me United
<br />State shall be deemed to to in the District of Columbia.
<br />P) Form - The form and content of this notlpa
<br />Tot" to in subrexdton is) shall be prescribe by ft
<br />Secretary. such notice shall be valid notwithstanding any
<br />other provision of taw regarding ins torn or content of a
<br />notice of lien.
<br />Mob: See section 6323(b) for protection for
<br />certain interests even though notice of lien
<br />imposed by section 6321 is filed with respect
<br />to:
<br />t. securities
<br />2 Motor vehicles
<br />Persona'. property Durcha:,eD at ratan
<br />4 Persona! properly Purchase in casual sale
<br />persona property subjected ID possessory lien
<br />Real property tax and special assessment dens
<br />Residential: Droperly sabjecl to a mecna.mc 5
<br />iien for ceram repairs ant improvements
<br />e. Attorney s hens
<br />iCCertan Insurance contracts
<br />PassDOCk:pans
<br />!gl RellIfnq Of Notice, — FD° purdcses of this
<br />ss^ :ore _
<br />General Rule. Jn e?.ied In
<br />e Par— „-es t?ec 'c.. a ap a,,.: ,;e reculree
<br />eii rip period J ". ,-ticf . _ha'.: to a eC as filed oil the
<br />--alt c ^whi if afte
<br />Place For Fiiing
<br />secretary reeivd written informancn 'in this mamror
<br />prescribe! in -regulations issued by the Sadrs.aryi
<br />corademmig a change in flit taxpayers freddreta. i a nb.+ts
<br />of such liana Web fib m accardatical with sututction 11) in
<br />this S M in whin rew41 rUtWO r isaaaf.
<br />f3) Requillitalill RW" Parkrd. — in the due
<br />01 any notice of 1Nrt, the term "racutrd !alifing perid" means
<br />(A) the oro-yesr period ending x days after fns axdlratlon
<br />of 5 years after the daft of the asess"i of the tax, Inc
<br />B) Ifro orro -peer peril ending with ttroexpirapon o +e ysars
<br />after the close of the postal require rotlifrte period for
<br />suet! natimof iia.
<br />Sec - 6325. Release Of Lien Or
<br />�Discharge Of Property.
<br />ia) R018W Yr �{ W& — SubjeW to such
<br />regulations as me secretary may prescribe, the sectorial shah
<br />issue a cortlficate of release of any lien impose with M. Ml m
<br />any intarna! revenue tax not aster than Z days after tiro day or
<br />whim -
<br />(ti L!auility, Satisfied or Jnenforcsepie - The Secretary
<br />finds -,net the liability for the amount assessed. lDgethsr with al;
<br />interest in respect thel has been fu!iy satisfied Dr has
<br />become iii iy ummiz,c abia. or
<br />0 Bond Accepted - "he imisneD to :x Sectetay and
<br />accepted by him a cold anal is condlimne l upon the paymen? D`
<br />no amount assessed, together will ail interest m respect
<br />tnmaoi within "a time Proscribe! by law (mc :umny any
<br />extension Df sacs. tmel. Bird trial I$ in acconanee xitn sac.h
<br />requirements relating 10 terms. coni and for R. Of ens hone
<br />and sureties therebr:, as may be specified tv s cn regLiaPOns
<br />Sec. 6103. Confidentiaiity and Dis-
<br />closure of Returns and Return in-
<br />formation.
<br />fxl Disclosure of Certain Returns and
<br />Return lniormation For Tax Administration
<br />Purposes. —
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<br />E From tnlerftai Revenue Code
<br />Sec. 6321, Lien For Taxes.
<br />If any parson, liabM to pay ant' tax MiKlit or return to
<br />,pay the lama after demand, the Errol fincluding any Inter-
<br />nl addttional smum, addition to tut. or assessable penally.
<br />to pthe what smy =0 Atet tap accrut in addition than. )
<br />shall be a lion M revere tlw U Btam upon all property
<br />read rose to pr "as rty, wtteetet rail or PBMDnal. belonging
<br />M aid+ persul.
<br />Sec. 6322. Period Of Lien.
<br />Unt1es rerotfter Qate is sWialty fixed by law, the iron
<br />implied by aecb40 tetra shill! aria at the time the assessment
<br />is male and stall continue unit the liability for the amount so
<br />sea seao (or a Judgment against the taxpayer arising out o1
<br />such liability) is satilted or become unenforceable by reason
<br />of MpN of time
<br />Sec. 6323. Validity and Priority Against
<br />Certain Persons.
<br />(a) Purchases, molders of secuir" in-
<br />Mtw& IAechwdc's L K4^ And Judgment
<br />Lbn CredNM — The lien impose by section S4? shall
<br />not be valid as against any purchaser. holder D? a security
<br />interest. mechanic's iisnor. or judgment !ten cmdito• until. notice
<br />thereof which meets the requirements of subsection !fl hoe
<br />bean fited by me Secretary.
<br />(n Plea For" Notice Form. —
<br />ill place FD' Filing - The tutee re(errec tad IP 5L'D-
<br />section Iii shall be file -
<br />(A) Under state Laws
<br />fii Real Property - In the case e' rea: ", coeny. m one
<br />oihde wltmntne Sate ec•mP Darr. -�: d� "e�nmentai
<br />Subdivision)• as deh nal_z D, ,'te li.w. 1, S,;;, State i..
<br />which the properly subject to the le oa :ed .11, !Ill Personal Property - ir. Ine case r. Ders D! -,ai
<br />property. whethe- larigible a. ratan; D:e. I ore Ffllce
<br />wlthm the State .D- the :cot yo snmerra
<br />suddwlsonl, as des g7lateD +. _ Stir .
<br />in h-11 the .. � .. -
<br />or
<br />(e• will, C erk 0? sure! C,, - ..
<br />•ace Un1ed States 311 ✓ ic.- ' .. . _
<br />the pre per N _ _
<br />not ova b 'aFC _
<br />PP
<br />wt h nec0 ^or - _
<br />?ire otLCe c?
<br />Pries p•op ^_ ^,� i- ._.,._- � r. ..
<br />Cotumo':a
<br />f2) Ston of Property subject TD Lien - For purposes of
<br />paragraphs (t j and (4). properly shah be deemed to be situated -
<br />(A) ffal Pmo" - in ffn use of real property, at ft
<br />physiW laabret: or
<br />(B) Personal Property - in IN ass of "Mores pro",
<br />whetter tregibte or i%MibM, ai file MINI W 01 the
<br />tuayer at the time the Tate at lien is 1ltetl.
<br />For purposes of paragraph R) (a). fheneWM of a corporation
<br />M pertasrshlp shall be daretld to bill the On M which it"
<br />principal Executive IMIN Ill the business is toall and the
<br />residence at a taxpayer whose raiosnca a wimou me United
<br />State shall be deemed to to in the District of Columbia.
<br />P) Form - The form and content of this notlpa
<br />Tot" to in subrexdton is) shall be prescribe by ft
<br />Secretary. such notice shall be valid notwithstanding any
<br />other provision of taw regarding ins torn or content of a
<br />notice of lien.
<br />Mob: See section 6323(b) for protection for
<br />certain interests even though notice of lien
<br />imposed by section 6321 is filed with respect
<br />to:
<br />t. securities
<br />2 Motor vehicles
<br />Persona'. property Durcha:,eD at ratan
<br />4 Persona! properly Purchase in casual sale
<br />persona property subjected ID possessory lien
<br />Real property tax and special assessment dens
<br />Residential: Droperly sabjecl to a mecna.mc 5
<br />iien for ceram repairs ant improvements
<br />e. Attorney s hens
<br />iCCertan Insurance contracts
<br />PassDOCk:pans
<br />!gl RellIfnq Of Notice, — FD° purdcses of this
<br />ss^ :ore _
<br />General Rule. Jn e?.ied In
<br />e Par— „-es t?ec 'c.. a ap a,,.: ,;e reculree
<br />eii rip period J ". ,-ticf . _ha'.: to a eC as filed oil the
<br />--alt c ^whi if afte
<br />Place For Fiiing
<br />secretary reeivd written informancn 'in this mamror
<br />prescribe! in -regulations issued by the Sadrs.aryi
<br />corademmig a change in flit taxpayers freddreta. i a nb.+ts
<br />of such liana Web fib m accardatical with sututction 11) in
<br />this S M in whin rew41 rUtWO r isaaaf.
<br />f3) Requillitalill RW" Parkrd. — in the due
<br />01 any notice of 1Nrt, the term "racutrd !alifing perid" means
<br />(A) the oro-yesr period ending x days after fns axdlratlon
<br />of 5 years after the daft of the asess"i of the tax, Inc
<br />B) Ifro orro -peer peril ending with ttroexpirapon o +e ysars
<br />after the close of the postal require rotlifrte period for
<br />suet! natimof iia.
<br />Sec - 6325. Release Of Lien Or
<br />�Discharge Of Property.
<br />ia) R018W Yr �{ W& — SubjeW to such
<br />regulations as me secretary may prescribe, the sectorial shah
<br />issue a cortlficate of release of any lien impose with M. Ml m
<br />any intarna! revenue tax not aster than Z days after tiro day or
<br />whim -
<br />(ti L!auility, Satisfied or Jnenforcsepie - The Secretary
<br />finds -,net the liability for the amount assessed. lDgethsr with al;
<br />interest in respect thel has been fu!iy satisfied Dr has
<br />become iii iy ummiz,c abia. or
<br />0 Bond Accepted - "he imisneD to :x Sectetay and
<br />accepted by him a cold anal is condlimne l upon the paymen? D`
<br />no amount assessed, together will ail interest m respect
<br />tnmaoi within "a time Proscribe! by law (mc :umny any
<br />extension Df sacs. tmel. Bird trial I$ in acconanee xitn sac.h
<br />requirements relating 10 terms. coni and for R. Of ens hone
<br />and sureties therebr:, as may be specified tv s cn regLiaPOns
<br />Sec. 6103. Confidentiaiity and Dis-
<br />closure of Returns and Return in-
<br />formation.
<br />fxl Disclosure of Certain Returns and
<br />Return lniormation For Tax Administration
<br />Purposes. —
<br />I
<br />4�.
<br />vc;l
<br />Y
<br />
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