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<br />Excwph From Inhrnai Ra mw Code
<br />Sec. 6321. Lien For Taxes.
<br />If any pro" IWA to pay any tax 1111,1114m; or rafaa to
<br />nay the Santa after demand. this amount (Inaodrrq any Mon-
<br />d. ad W41 SIM^ dr«an to tax. W umubk Whey.
<br />mWas wM fury maw that may some In sOMM 000
<br />OW be a NO In favor of ant ~ But" upon ad property
<br />and "" to WSW ly. w1-0 1 IW or personal, belonging
<br />Is Isio Aaron.
<br />Sec. 6322. Period Of Lien.
<br />Unity vis" thaw h SWCnccady hod M taw, tlr pan
<br />aigw , by actlo W ~ ariw at the tau ter aaaaaaaaw
<br />Is ode art 00 mrmriw ono to hablity for 1M &mead so
<br />aoosad (W a pidpaas OWW ew Mapaya, —IV pax of
<br />coop Nabipryt W stuead or tWCOaro onerreereaa w by roam
<br />W wba of SIM.
<br />Sec. 6323. Validity and Priority Against
<br />Certain Persons.
<br />W Pv e, Hoidens Of somfl r in-
<br />t rak Yeelimsee Lieaofer And Judgment
<br />LWft CM MOM — The Nan nai asad by sachet fltgi a,Wl
<br />M be n% a agaaw any Waataxar. W" W A ammY
<br />kftmst inkhark I iWar, or pidgmem run Creditor Moll note
<br />ewaof which meta ter Mulmmorits of Subsection M Ias
<br />base faw by ft Sacraary.
<br />m IDIOM For Rke How Form. —
<br />ill PISe For N q - its mtue W-ad to ,n s.ia
<br />paint W} gad be fled -
<br />(A) under sub, Lawa
<br />W Neu Plop" - In the cue of Wt eat properly. m one
<br />ofte whin the Stale : W IM coiner. W omu govvnmemai
<br />SpbWViaidaj, as designated by the laws of snob Sink, in
<br />vrtdr<R td 1NOO" S;aw to me fun a Srtuatad: and
<br />10 PWW W Prop" - In the case of ranonaf
<br />Wady, www lanpibt W .mtangtbe. n -pa othm
<br />Within the state (W ft M.mty. 0, other governmerfai
<br />wttl,v,awnl. as deagnated by -14 ;awe df 'to State.
<br />,n wnc^ the property SUbeci W the tun s 5ihatad.
<br />W
<br />(e) Winn flank Of Diablo Lourt - In ttw ott,ce ci tot ❑env. o+
<br />the undo. Sutas 03" coon IW the fud;c+ai des =ncl :n .1,P,,
<br />the Wsoanv s:iboci to !4n,s stated, wf'<_rcever li.e Sills -as
<br />,M by a. us:g.xd Ana a-K wn:ce nee ; ihe;evu:':
<br />aabWe,apn iA v
<br />io Whn RacCtdt( bt Deeds pr Fnt ,'>•,M1si-n;t Or Lax:. ^ -J 3 ;.
<br />Nuasfrpa W FIMNmromat of geaaf d1 iMVNH,I� Ni Cp.tYA,Xa ,,
<br />efts Wcot ;c• s.vn.rr;? r •':::a °::. s,�.a;e; .... .- .
<br />✓bYrAPa
<br />(Y) Sthm of Pmoarty Sub" To LWn - For our0oa0a of
<br />X%raphs (1) and (4). pro" OW bs dafned m be sibuwd-
<br />(A) PAW ReWrty - In then sae Of real WWIY, d ea
<br />Physical faoadm: or
<br />(B) Puannal Fro" - In tlm ease of fianalW property.
<br />wnNMr tangible W mtarglbla, as ter raWdarhce of ft
<br />uXISIM at trio ama to r,atYw W Wa s mad.
<br />For pmpows of peragnWr M @f. em da mrpudlan
<br />or paroanblp Shaft to daaxted to be 1h pWba at whkh on
<br />Fiatpai MM M of9a of ft baxiaees W warec veil nm
<br />nWdrnce of a taxpayer w1Wa ragdesm is wiewrf this Ulm
<br />sw o SW be dond IS Ba W dw MoNa 01 MNobia.
<br />(R FWm - TM. farm and mars or ar left ..
<br />'referred to in eubildidn t4 SW IS, pssclOSA by'**-
<br />- sallagm. Sock notice asmp -fm tenet wat �'
<br />o*v provision of taw wpermre om bran or tan d a
<br />twtka of ha,
<br />Nokc 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 />1, sownbes
<br />z MGM yerxae
<br />3. PeraonW property piattuaad at 3i47d
<br />4. P m.W VoWly, peach" in WLIMI tae
<br />S. fkrsonW property, si,epmat to oou"Ins , ran
<br />a. NSW WaWM 1u low "Sew anaroa , kills
<br />1 Nesoviow vaprty srnim to a haaa+eruc's
<br />tan SW mrgin regain and nnordweavant;
<br />8 Anolney'S isms
<br />p. C~ maurana CDMW s
<br />id paobmk toms
<br />Ia) Refling Of Mode*. — FW xitaltes m ofs,
<br />axna
<br />�,: General Rrie. — tMkss rona m:ror � Mva in
<br />the manner arafonbe l in waww Z daring ft mlassw
<br />tetitfng peaod sure Leticeol Masan tr healer asttrL �, pre.
<br />da>aonwrnxhf a'.�3i accWdaece with s�sec:or!ylltlw
<br />Nw xpirabm of swn,$" oermd
<br />i7 Plea For FNh4 — A rytue n: t+m -!rkd
<br />" +*"K 1Kru, hnC re±:� -'C pattOe Sa'� Ge efkmr4Lmy
<br />-
<br />:i SJ[A KlYY S4n6feRkd =n .:4'�fhLY a., wtal+!1n!
<br />rm*'riW- c"- e-- ..s filed arc
<br />"t case 91 real i:, i:, ttt r4 !a-,T Fr
<br />"!C W fn Ar'notY '.J ^Y em'! "t. rfc 4
<br />.4" Ar
<br />liv
<br />t Secmtary salved WnMR mrormatlon On Via m nw
<br />prescribed In regulations Waded by ma seminary)
<br />mneaming a cMW In dm taxpayers rgldunsa. If a entice
<br />of smb lien it ako fled in amordaemsdmaubocbm (f) in
<br />ter State In which Such iomenm W beawd.
<br />(m NMUk d Rte q Period — w da wa
<br />of any Illy W Jim ma wren rq,rhd ralWtq period" meaq -
<br />(A) ft oha-Yar Wild "M 30 fwya atwr fls axpathon
<br />of S yarn after eW dab of fbe amt of eer tea, and
<br />(B) thew&- yWPWMWdMWfth Nm*WWOSYOo
<br />Afw me sae of the prec"M aeibd man verwd for
<br />Suer '-
<br />Sec. OM ` `fiefease Of Lien Or
<br />Discharge Of Property.
<br />(a) Relom Of UaL — sbbpra w Sim
<br />ripaubaa ax ma Secrerary rqy praaWa. du Sauwan Wd
<br />issue a mrtifieau of relmedaeg Beih uapoYd weft spoor w
<br />any inwrnai nvern» tax not leer thus 3D daYS dams day m
<br />width, -
<br />(1) LisbilNy snisited W deed embis - The Svewy
<br />reds that the NatIft toe the amou! MUSS d, wgmhr W022
<br />mww in M1110 dwaot. era bon wvY aabsed er has
<br />bow" Wp ily unrdaruabtK W
<br />m Band Amepmd -Thera istwaWMdwfMSeoraury and
<br />artapWd by Rho a MrM dWt W rxindeierudtdrn frW 9lymarita!
<br />Me amermt osam . togaew shim At' I I. m�C!
<br />muse. Mom me doe plw by taw faeaidleq any
<br />axtputon of suer timel, ace mates . a¢maam teem scch
<br />"faidi iwnu t"wq to tins. coaftans, anti torts W taeborid
<br />and sureaaa thereon, as may be speeSUG by Such MVAMS.
<br />Sec. 6103. Confidentiality and Ois-
<br />ciosure of Returns and Return in-
<br />formation.
<br />(f) Dbdo*im of Census PAID s MW
<br />Rekan 1140rn1 M For Tax Ammon
<br />PWPOM
<br />�-
<br />tZ1 Discics.rrt ntamcw-a nt puisund:rq o.tn - :1lrpACt pf
<br />len has beer•,;edpu -card to section G=fl, the anti :m of du
<br />any Milani vv tyaneSaB sa faint y larmen ondence tan roe
<br />nas a rqn:.? Set propetly c„ tvecr tc c N .:M W 41,Ci fd
<br />ass
<br />i�
<br />era
<br />i �+
<br />Gr.1G•re4 as Document
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<br />ii
<br />!i87
<br />,
<br />Excwph From Inhrnai Ra mw Code
<br />Sec. 6321. Lien For Taxes.
<br />If any pro" IWA to pay any tax 1111,1114m; or rafaa to
<br />nay the Santa after demand. this amount (Inaodrrq any Mon-
<br />d. ad W41 SIM^ dr«an to tax. W umubk Whey.
<br />mWas wM fury maw that may some In sOMM 000
<br />OW be a NO In favor of ant ~ But" upon ad property
<br />and "" to WSW ly. w1-0 1 IW or personal, belonging
<br />Is Isio Aaron.
<br />Sec. 6322. Period Of Lien.
<br />Unity vis" thaw h SWCnccady hod M taw, tlr pan
<br />aigw , by actlo W ~ ariw at the tau ter aaaaaaaaw
<br />Is ode art 00 mrmriw ono to hablity for 1M &mead so
<br />aoosad (W a pidpaas OWW ew Mapaya, —IV pax of
<br />coop Nabipryt W stuead or tWCOaro onerreereaa w by roam
<br />W wba of SIM.
<br />Sec. 6323. Validity and Priority Against
<br />Certain Persons.
<br />W Pv e, Hoidens Of somfl r in-
<br />t rak Yeelimsee Lieaofer And Judgment
<br />LWft CM MOM — The Nan nai asad by sachet fltgi a,Wl
<br />M be n% a agaaw any Waataxar. W" W A ammY
<br />kftmst inkhark I iWar, or pidgmem run Creditor Moll note
<br />ewaof which meta ter Mulmmorits of Subsection M Ias
<br />base faw by ft Sacraary.
<br />m IDIOM For Rke How Form. —
<br />ill PISe For N q - its mtue W-ad to ,n s.ia
<br />paint W} gad be fled -
<br />(A) under sub, Lawa
<br />W Neu Plop" - In the cue of Wt eat properly. m one
<br />ofte whin the Stale : W IM coiner. W omu govvnmemai
<br />SpbWViaidaj, as designated by the laws of snob Sink, in
<br />vrtdr<R td 1NOO" S;aw to me fun a Srtuatad: and
<br />10 PWW W Prop" - In the case of ranonaf
<br />Wady, www lanpibt W .mtangtbe. n -pa othm
<br />Within the state (W ft M.mty. 0, other governmerfai
<br />wttl,v,awnl. as deagnated by -14 ;awe df 'to State.
<br />,n wnc^ the property SUbeci W the tun s 5ihatad.
<br />W
<br />(e) Winn flank Of Diablo Lourt - In ttw ott,ce ci tot ❑env. o+
<br />the undo. Sutas 03" coon IW the fud;c+ai des =ncl :n .1,P,,
<br />the Wsoanv s:iboci to !4n,s stated, wf'<_rcever li.e Sills -as
<br />,M by a. us:g.xd Ana a-K wn:ce nee ; ihe;evu:':
<br />aabWe,apn iA v
<br />io Whn RacCtdt( bt Deeds pr Fnt ,'>•,M1si-n;t Or Lax:. ^ -J 3 ;.
<br />Nuasfrpa W FIMNmromat of geaaf d1 iMVNH,I� Ni Cp.tYA,Xa ,,
<br />efts Wcot ;c• s.vn.rr;? r •':::a °::. s,�.a;e; .... .- .
<br />✓bYrAPa
<br />(Y) Sthm of Pmoarty Sub" To LWn - For our0oa0a of
<br />X%raphs (1) and (4). pro" OW bs dafned m be sibuwd-
<br />(A) PAW ReWrty - In then sae Of real WWIY, d ea
<br />Physical faoadm: or
<br />(B) Puannal Fro" - In tlm ease of fianalW property.
<br />wnNMr tangible W mtarglbla, as ter raWdarhce of ft
<br />uXISIM at trio ama to r,atYw W Wa s mad.
<br />For pmpows of peragnWr M @f. em da mrpudlan
<br />or paroanblp Shaft to daaxted to be 1h pWba at whkh on
<br />Fiatpai MM M of9a of ft baxiaees W warec veil nm
<br />nWdrnce of a taxpayer w1Wa ragdesm is wiewrf this Ulm
<br />sw o SW be dond IS Ba W dw MoNa 01 MNobia.
<br />(R FWm - TM. farm and mars or ar left ..
<br />'referred to in eubildidn t4 SW IS, pssclOSA by'**-
<br />- sallagm. Sock notice asmp -fm tenet wat �'
<br />o*v provision of taw wpermre om bran or tan d a
<br />twtka of ha,
<br />Nokc 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 />1, sownbes
<br />z MGM yerxae
<br />3. PeraonW property piattuaad at 3i47d
<br />4. P m.W VoWly, peach" in WLIMI tae
<br />S. fkrsonW property, si,epmat to oou"Ins , ran
<br />a. NSW WaWM 1u low "Sew anaroa , kills
<br />1 Nesoviow vaprty srnim to a haaa+eruc's
<br />tan SW mrgin regain and nnordweavant;
<br />8 Anolney'S isms
<br />p. C~ maurana CDMW s
<br />id paobmk toms
<br />Ia) Refling Of Mode*. — FW xitaltes m ofs,
<br />axna
<br />�,: General Rrie. — tMkss rona m:ror � Mva in
<br />the manner arafonbe l in waww Z daring ft mlassw
<br />tetitfng peaod sure Leticeol Masan tr healer asttrL �, pre.
<br />da>aonwrnxhf a'.�3i accWdaece with s�sec:or!ylltlw
<br />Nw xpirabm of swn,$" oermd
<br />i7 Plea For FNh4 — A rytue n: t+m -!rkd
<br />" +*"K 1Kru, hnC re±:� -'C pattOe Sa'� Ge efkmr4Lmy
<br />-
<br />:i SJ[A KlYY S4n6feRkd =n .:4'�fhLY a., wtal+!1n!
<br />rm*'riW- c"- e-- ..s filed arc
<br />"t case 91 real i:, i:, ttt r4 !a-,T Fr
<br />"!C W fn Ar'notY '.J ^Y em'! "t. rfc 4
<br />.4" Ar
<br />liv
<br />t Secmtary salved WnMR mrormatlon On Via m nw
<br />prescribed In regulations Waded by ma seminary)
<br />mneaming a cMW In dm taxpayers rgldunsa. If a entice
<br />of smb lien it ako fled in amordaemsdmaubocbm (f) in
<br />ter State In which Such iomenm W beawd.
<br />(m NMUk d Rte q Period — w da wa
<br />of any Illy W Jim ma wren rq,rhd ralWtq period" meaq -
<br />(A) ft oha-Yar Wild "M 30 fwya atwr fls axpathon
<br />of S yarn after eW dab of fbe amt of eer tea, and
<br />(B) thew&- yWPWMWdMWfth Nm*WWOSYOo
<br />Afw me sae of the prec"M aeibd man verwd for
<br />Suer '-
<br />Sec. OM ` `fiefease Of Lien Or
<br />Discharge Of Property.
<br />(a) Relom Of UaL — sbbpra w Sim
<br />ripaubaa ax ma Secrerary rqy praaWa. du Sauwan Wd
<br />issue a mrtifieau of relmedaeg Beih uapoYd weft spoor w
<br />any inwrnai nvern» tax not leer thus 3D daYS dams day m
<br />width, -
<br />(1) LisbilNy snisited W deed embis - The Svewy
<br />reds that the NatIft toe the amou! MUSS d, wgmhr W022
<br />mww in M1110 dwaot. era bon wvY aabsed er has
<br />bow" Wp ily unrdaruabtK W
<br />m Band Amepmd -Thera istwaWMdwfMSeoraury and
<br />artapWd by Rho a MrM dWt W rxindeierudtdrn frW 9lymarita!
<br />Me amermt osam . togaew shim At' I I. m�C!
<br />muse. Mom me doe plw by taw faeaidleq any
<br />axtputon of suer timel, ace mates . a¢maam teem scch
<br />"faidi iwnu t"wq to tins. coaftans, anti torts W taeborid
<br />and sureaaa thereon, as may be speeSUG by Such MVAMS.
<br />Sec. 6103. Confidentiality and Ois-
<br />ciosure of Returns and Return in-
<br />formation.
<br />(f) Dbdo*im of Census PAID s MW
<br />Rekan 1140rn1 M For Tax Ammon
<br />PWPOM
<br />�-
<br />tZ1 Discics.rrt ntamcw-a nt puisund:rq o.tn - :1lrpACt pf
<br />len has beer•,;edpu -card to section G=fl, the anti :m of du
<br />any Milani vv tyaneSaB sa faint y larmen ondence tan roe
<br />nas a rqn:.? Set propetly c„ tvecr tc c N .:M W 41,Ci fd
<br />ass
<br />i�
<br />
|