|
Excepts From Intsmd Rerenu6 Code
<br />Sec. 6321. Lien For Taxes.
<br />If any parson liable to pay any tax negicts or roues to
<br />,pay the urns enter Osmard. per amount (Inducting any inaw-
<br />at, additional amount, addition to tax, or ata►aalse penalty,
<br />tegaew with airy cceb teat may atxrus in a 111 1 n If— I
<br />shag be a tin in favar, of IN urilm 6'taM upon ail property
<br />and rights to prbpariy. adrew read or personal. belonging
<br />to acth person.
<br />Sec. 6322. P.riod Of Lien.
<br />knees avow dab is specifically fixed by law. the lien
<br />Inwoaad by section 6121 shelf was at me time the assessment
<br />Is triads aril stall corm"' tariff the tablet ty for the aurae[ so
<br />nand (r a judgment apaimt the taxpayer arising out of
<br />such I elpatty) is aaoafied or becomes urentrc mble by reason
<br />of Was of tier_
<br />Sec. 6323. Validity and Priority Against
<br />Certain Persons.
<br />w Purchasers, Hod
<br />'1i.�e�n Of Security l
<br />.. o-
<br />I Y LkM+>ti And JUd"M
<br />Lief) Crede(L — TM pat imposed by sxtion 6x21 span
<br />rot ter veld as against any Nacnaaar, holder of a security
<br />ieernt nrdrrut -s lierldr. er 1vOpmeht liar crseior unty notice
<br />thwaol which nab ion rayurnmtnd of subsection if) has
<br />been filed by iii Secretary.
<br />in Plm For MM Notim; Foms.-
<br />(t) Place For Filing - The notice referred to in suD-
<br />section (a) shall be filed -
<br />(A) Under State taws
<br />lap Resat Property - m me case or rest property, m one
<br />office within the State (Dr tit county, or other govanmeohi
<br />sablitrain).
<br />as laignated by fie iaws of such Staff
<br />whtch the property sutyect m one lens stiustn Four
<br />iii) Personal Property - In one cast ale permna
<br />pro(wty. whether tangtbit or miang:ote, in one ace -,ce
<br />within Ine State (or fret county or other= pD ernme ..a'
<br />subilmstori as Cnsrgnatt,- by 17it -,rs sue-.: State
<br />or
<br />is) ernn Lien DI Detilc Cos 1 e r c a e,'
<br />in United States district court fC ins .c,cta, c, _ . _.
<br />lets! oroperiy S Nev it 14-S S,tLd d --e, .. _.
<br />subparapraor. a', a-
<br />ft) W,M Recv- a C'6eerrtr..e�_trN Ca ,;z: ras -
<br />iii otMce of foe Rgi;crder of Dtreas D: t;,e .'}�str,ci D'. i,o--rnc.a .
<br />the propel, SuDlev to t•e ne7 s -
<br />{rIZA
<br />0 Sins Of - P•vpery &P$w To Lan - For purposes of
<br />paragrsphs (1 i and (a)- prbarty ~, be teen ad to be wwew -
<br />,A) Road property - to ;he cars of Mad prop". an bs-
<br />00" bCepwr, or
<br />(M personal Property - In ft csea of pwawa property.
<br />whether tangible r iift nghi. of the Inwwa of the
<br />taxpayer at the lime the notice In fin se met
<br />Fw Wrpoaa etpwagraph IIf tSe -are raadderce rite arporaeort
<br />or perldaw"ip am" be tllalaad ta be lefts place at wfach the
<br />prirww Inumn peas of tae btaman Is lecat am eta
<br />residence W a taxpayer Moose rnidaaa a wiatotn ft unew
<br />Stara shell be demnd to be . an District is Columbia.
<br />(3) Form - ttr fare art mnaett of she =we
<br />Werrad to to andameca rs wt W er he praaa.. , vy the
<br />Sea"". Such +tilts Nan be va" twedtltao tg any
<br />other prorsion of law repronq the fire or coned of a
<br />nobs of Ilan.
<br />Not See section fi3P3(b) for protection for
<br />certain interests even though notice of ifen
<br />imposed by section f►W is filed with respect
<br />to:
<br />1. securiba
<br />2 Motor "hides
<br />3. Fttrsww ,xopwty wffvwad at reran
<br />t Personal grog" piadrSed e. cas"i sale
<br />5. Parsr.a) Woper y seEl"W to ttdaaSaY bas;
<br />6. Rai property in and spacial meamem tans
<br />7 Reso riAal property suipaCt to a midunK1
<br />tan for Orb" -somm ant :m®ro+enenb
<br />6 Attorney a tisen
<br />S Eater^ "S"" gym, -am
<br />fg Passbook :crs
<br />If! Retry Of N011CL — For pax ;ices -of Mg
<br />$Mdse -
<br />i }! fiefierii tilde. — unrcss npece D`:•en;s �tised to
<br />re manner p-estnxc .n parap:ap^. 2 �,r:x tfe rue -unit
<br />rtr,s;ng pens. r +cx C!- C ,en"bt treatN as tiled an Cw
<br />date onwtuchn +s',ed.aaccarc- ,:e.ii:su3sx- i:anh`:iafter
<br />the exptmw of such rat „ng oermd
<br />r Pike For Fri. — - �•
<br />-en w as t „ea. anc
<br />X
<br />I rho%
<br />�l
<br />Z
<br />C
<br />7
<br />COP
<br />Seaatary received wrtoen ttibrwraew fin f•,e Minister
<br />pracnbed in regulations MRW by sea ScrRryl
<br />conceming a amps in the taxpeywt neafdence, n a troika
<br />of such list Is ado food In aG7 prep k6walm m in
<br />Me stab in which W ratidenve Is ipnrii
<br />(3) RegWred Rte Per” — in one case
<br />of any nom of lien, the Men 'required refgip war meets -
<br />(A) the one-you paid ending 3o days aflw its vViranon
<br />of 6 Yom after ft deb O, . der aamwr4 or few tax. and
<br />(e)- the one-yw pafodartdirg wRbawahta*abrm 016yaars
<br />alit the close of the Preceding required pare br
<br />auto I. of list.
<br />Sec. 6325. Release Of Lien Or
<br />Discharge Of Property.
<br />(a) Rdi Of Lim — sabiect m sera,
<br />regulations as ins Secretary may prime, fir secftary spas
<br />laur a contficete of Mia9 of any 6m impnad win imm to
<br />any Internal revenue tax not law aran 30 days at9w saw day an
<br />which -
<br />(1) Liability satisfied or Unonfwceebla - The Ssdafery
<br />finds that the liability for the enru itaslnd, iGgetYf wit. a=
<br />interest in respect tiireof. has ban tnfy satisfied or -in
<br />become legaiy urordoraabie: or
<br />0 bond Accepted- There is ftaneeha to Ie Secretary are
<br />accepted by him a bond that is coodiiio ed ".'Pon ft payment of
<br />see amount aaaesad. together with as A t ew .�- -esow
<br />thereof, witbin the time pie= bed h, sew ( :,, spy
<br />astwision of such time), aril that a w accgrdana wntl^ sst-
<br />rsourr riff”. relating to tefrib, cttaaoers, and torso of tree bent
<br />and sureties vwrsdn- as may be sw by such rot ass.
<br />Sec. 6103. Confidentiality and Dis-
<br />closure of Returns and Return in-
<br />formation.
<br />,xl Disclosure of Certain Reftris and
<br />Retum Information For Tat AdrnbtWration
<br />Purposes. —
<br />has a n : cn t, ^e 2rcpear .-
<br />ayair, a rig
<br />np�
<br />reel
<br />-entered
<br />as Document W.
<br />o
<br />T
<br />>r_
<br />it
<br />i) f ��
<br />j)�t1y�,a�
<br />T
<br />Is
<br />}`�LL
<br />so
<br />a87 HAR I
<br />r
<br />0
<br />z f
<br />>
<br />1
<br />Excepts From Intsmd Rerenu6 Code
<br />Sec. 6321. Lien For Taxes.
<br />If any parson liable to pay any tax negicts or roues to
<br />,pay the urns enter Osmard. per amount (Inducting any inaw-
<br />at, additional amount, addition to tax, or ata►aalse penalty,
<br />tegaew with airy cceb teat may atxrus in a 111 1 n If— I
<br />shag be a tin in favar, of IN urilm 6'taM upon ail property
<br />and rights to prbpariy. adrew read or personal. belonging
<br />to acth person.
<br />Sec. 6322. P.riod Of Lien.
<br />knees avow dab is specifically fixed by law. the lien
<br />Inwoaad by section 6121 shelf was at me time the assessment
<br />Is triads aril stall corm"' tariff the tablet ty for the aurae[ so
<br />nand (r a judgment apaimt the taxpayer arising out of
<br />such I elpatty) is aaoafied or becomes urentrc mble by reason
<br />of Was of tier_
<br />Sec. 6323. Validity and Priority Against
<br />Certain Persons.
<br />w Purchasers, Hod
<br />'1i.�e�n Of Security l
<br />.. o-
<br />I Y LkM+>ti And JUd"M
<br />Lief) Crede(L — TM pat imposed by sxtion 6x21 span
<br />rot ter veld as against any Nacnaaar, holder of a security
<br />ieernt nrdrrut -s lierldr. er 1vOpmeht liar crseior unty notice
<br />thwaol which nab ion rayurnmtnd of subsection if) has
<br />been filed by iii Secretary.
<br />in Plm For MM Notim; Foms.-
<br />(t) Place For Filing - The notice referred to in suD-
<br />section (a) shall be filed -
<br />(A) Under State taws
<br />lap Resat Property - m me case or rest property, m one
<br />office within the State (Dr tit county, or other govanmeohi
<br />sablitrain).
<br />as laignated by fie iaws of such Staff
<br />whtch the property sutyect m one lens stiustn Four
<br />iii) Personal Property - In one cast ale permna
<br />pro(wty. whether tangtbit or miang:ote, in one ace -,ce
<br />within Ine State (or fret county or other= pD ernme ..a'
<br />subilmstori as Cnsrgnatt,- by 17it -,rs sue-.: State
<br />or
<br />is) ernn Lien DI Detilc Cos 1 e r c a e,'
<br />in United States district court fC ins .c,cta, c, _ . _.
<br />lets! oroperiy S Nev it 14-S S,tLd d --e, .. _.
<br />subparapraor. a', a-
<br />ft) W,M Recv- a C'6eerrtr..e�_trN Ca ,;z: ras -
<br />iii otMce of foe Rgi;crder of Dtreas D: t;,e .'}�str,ci D'. i,o--rnc.a .
<br />the propel, SuDlev to t•e ne7 s -
<br />{rIZA
<br />0 Sins Of - P•vpery &P$w To Lan - For purposes of
<br />paragrsphs (1 i and (a)- prbarty ~, be teen ad to be wwew -
<br />,A) Road property - to ;he cars of Mad prop". an bs-
<br />00" bCepwr, or
<br />(M personal Property - In ft csea of pwawa property.
<br />whether tangible r iift nghi. of the Inwwa of the
<br />taxpayer at the lime the notice In fin se met
<br />Fw Wrpoaa etpwagraph IIf tSe -are raadderce rite arporaeort
<br />or perldaw"ip am" be tllalaad ta be lefts place at wfach the
<br />prirww Inumn peas of tae btaman Is lecat am eta
<br />residence W a taxpayer Moose rnidaaa a wiatotn ft unew
<br />Stara shell be demnd to be . an District is Columbia.
<br />(3) Form - ttr fare art mnaett of she =we
<br />Werrad to to andameca rs wt W er he praaa.. , vy the
<br />Sea"". Such +tilts Nan be va" twedtltao tg any
<br />other prorsion of law repronq the fire or coned of a
<br />nobs of Ilan.
<br />Not See section fi3P3(b) for protection for
<br />certain interests even though notice of ifen
<br />imposed by section f►W is filed with respect
<br />to:
<br />1. securiba
<br />2 Motor "hides
<br />3. Fttrsww ,xopwty wffvwad at reran
<br />t Personal grog" piadrSed e. cas"i sale
<br />5. Parsr.a) Woper y seEl"W to ttdaaSaY bas;
<br />6. Rai property in and spacial meamem tans
<br />7 Reso riAal property suipaCt to a midunK1
<br />tan for Orb" -somm ant :m®ro+enenb
<br />6 Attorney a tisen
<br />S Eater^ "S"" gym, -am
<br />fg Passbook :crs
<br />If! Retry Of N011CL — For pax ;ices -of Mg
<br />$Mdse -
<br />i }! fiefierii tilde. — unrcss npece D`:•en;s �tised to
<br />re manner p-estnxc .n parap:ap^. 2 �,r:x tfe rue -unit
<br />rtr,s;ng pens. r +cx C!- C ,en"bt treatN as tiled an Cw
<br />date onwtuchn +s',ed.aaccarc- ,:e.ii:su3sx- i:anh`:iafter
<br />the exptmw of such rat „ng oermd
<br />r Pike For Fri. — - �•
<br />-en w as t „ea. anc
<br />X
<br />I rho%
<br />�l
<br />Z
<br />C
<br />7
<br />COP
<br />Seaatary received wrtoen ttibrwraew fin f•,e Minister
<br />pracnbed in regulations MRW by sea ScrRryl
<br />conceming a amps in the taxpeywt neafdence, n a troika
<br />of such list Is ado food In aG7 prep k6walm m in
<br />Me stab in which W ratidenve Is ipnrii
<br />(3) RegWred Rte Per” — in one case
<br />of any nom of lien, the Men 'required refgip war meets -
<br />(A) the one-you paid ending 3o days aflw its vViranon
<br />of 6 Yom after ft deb O, . der aamwr4 or few tax. and
<br />(e)- the one-yw pafodartdirg wRbawahta*abrm 016yaars
<br />alit the close of the Preceding required pare br
<br />auto I. of list.
<br />Sec. 6325. Release Of Lien Or
<br />Discharge Of Property.
<br />(a) Rdi Of Lim — sabiect m sera,
<br />regulations as ins Secretary may prime, fir secftary spas
<br />laur a contficete of Mia9 of any 6m impnad win imm to
<br />any Internal revenue tax not law aran 30 days at9w saw day an
<br />which -
<br />(1) Liability satisfied or Unonfwceebla - The Ssdafery
<br />finds that the liability for the enru itaslnd, iGgetYf wit. a=
<br />interest in respect tiireof. has ban tnfy satisfied or -in
<br />become legaiy urordoraabie: or
<br />0 bond Accepted- There is ftaneeha to Ie Secretary are
<br />accepted by him a bond that is coodiiio ed ".'Pon ft payment of
<br />see amount aaaesad. together with as A t ew .�- -esow
<br />thereof, witbin the time pie= bed h, sew ( :,, spy
<br />astwision of such time), aril that a w accgrdana wntl^ sst-
<br />rsourr riff”. relating to tefrib, cttaaoers, and torso of tree bent
<br />and sureties vwrsdn- as may be sw by such rot ass.
<br />Sec. 6103. Confidentiality and Dis-
<br />closure of Returns and Return in-
<br />formation.
<br />,xl Disclosure of Certain Reftris and
<br />Retum Information For Tat AdrnbtWration
<br />Purposes. —
<br />has a n : cn t, ^e 2rcpear .-
<br />ayair, a rig
<br />np�
<br />reel
<br />
|