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<br />ExcM* From Internal Rmnw Code
<br />Sac. 6321. Lien For Taxes.
<br />it sty person Ilabla to pay any tax neglects or retups to
<br />Pay bw same sfter it mamt tha amount (including any inter.
<br />WL ammonat amount, addition to tax. or assessable panalty.
<br />I .", I With any coed alet may accrue in addition lhareto)
<br />Man is alien In for of fad Unted Stites upon &it property
<br />ono rights to Prop". whether red or personal. belonging
<br />to With person.
<br />Sec. 6372. Period Of Lien.
<br />Unless another data it'"KMCA6y fixed by law. the lien
<br />imF" rt by section &,121 shall alp it the time the assessment
<br />is in& & and shell continue urml the liability for the amount p
<br />upasM (or a judgment against the
<br />taxpayer arising out of
<br />such HepMy) is satisfied or becomes anerdorceabie by reason
<br />of tepee of time.
<br />Sec. 6323. Validity and Priority Against
<br />Certain Persons.
<br />(u Pumhmes, Holden Of Seckmq Ion
<br />r MechMW$ Lknorli, add Judgment
<br />Lien Cf*Mora. — The Ban imposed by section M atterl
<br />not be valid as Wing any purchaser, holder of & security
<br />mureel mchancb Haar• or judgment lien vMitor until tatice
<br />thereof which MOM the rOWiremand of subsection ff) has
<br />base filed by the Secretary.
<br />(n Place For Fding Hot1w; Form. —
<br />(1) Place Fuar r ling - The notice refe,reb to r s_
<br />section (a) shall be film -
<br />(A) (Miter State Laws
<br />(1) Reel PtOpsrtY -Inv" rase of real property, ,n one
<br />otrxa wrmm me State for the Marry, Or Omer gOnmmentd
<br />sub*vwiOnt, as designated by the laws of sth* State, in
<br />whit + the vow?y subltct to the tiers 5 siw:tad: and
<br />(i) Personal Property . h tad ass of persona!
<br />Property whether tehgaia Or :'utpible, in one office
<br />wnnin V* Suit for the county or omen gavernmeru&
<br />subdrindonj, as designated by 're saws c' s.;cn Start .
<br />n err-th the property sua:K1 TO the :,er. s S�fua ?ec
<br />or
<br />(B; Wnh Cie, k Of Dtsnict Loud . In me dh.re o
<br />the Urtted States o:strxt Coon far ce jaltia- C:Sjf,cr
<br />me property sublKt 1d len !s situated, wtcmever ?!e Swx has
<br />*rot by law d «imitated one office wmrn meets lone re;. •,�a�•s ._
<br />sub"r&O 1k. Or
<br />X4 With R&COmer Of Deeds Of The Distec? D' c,,,,c„•a _ �.
<br />Dwothm of the Recoroe or Dads of me iust,tt o; cc-0.a
<br />the Property suLyect to tie sent •s s 1,21ec -
<br />C,rarhrt
<br />6 i1 Grantee --': t�
<br />eau
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<br />-- Eis7PA (? Hitl Il
<br />X
<br />(2) SINS Of Prop" SubiM To Lien - FW purpose, of
<br />Paragraphs (1) and (a), propertysired be deemed to agthU M.
<br />(A) Re,i Praparty - In the ass of rats property, at fix
<br />physical location: or
<br />iB) Personal Property - in the CM of personal proparty
<br />whether tangible Of intangibta, at the raiides of the
<br />taxpayer at the time the nab" ot im+ is f"
<br />,:Or purposes of paragraph (2) (e). far real aaw of a corporation
<br />Of partnership shall be deemed to ftr the $on at which the
<br />Principal exocutiW office of the k%inae, is' I I and tale
<br />re,ldw a of a taxpayer whop nandena is wtlhmd the United
<br />stall shalt be deemed to be in ft calumet of cos Below
<br />13) Form - The tom aid comant of the now
<br />MWW to in pbtiecom, iU >hN be Wwor" by the
<br />Sedebsry . Such notice alo6 bt valid ratwlarRadm any
<br />other provision of law neganewig L>w tam err comeam of a
<br />notice of Iien.
<br />NOW See section 6323(b) for protection for
<br />certain interests even though notice of lien
<br />imposed by section 5321 is filed with respect
<br />to:
<br />1 Securities
<br />2. M--cr veniq«
<br />3 Personal Prop" pu-..apd at am.!
<br />1. Perpoal PrOPIM MicMased in sure. Saco
<br />5. Personal prCperiy, siaeKtid m Pessasory ;.w
<br />6 Red Property tax am SDKAi aver$+'_; 3
<br />AesMenhal :Open!• SAW M a msxnaa c s
<br />„on for certain recv anc ,� .rave,': ,
<br />9 Arwrey'a hens
<br />9 rat7,n r:+su =ar�r,r•uts
<br />10 "ssbooJi i a -s
<br />m RetNing of Notice_ — Fcr pax h Ses S. th1s
<br />section-
<br />:+; CieMnl Ruht — u-tiess fez tit+rcn r'tr� -r
<br />? =e manmer a'escr,r,,c M. para;'W 2' c.r:=g f*t 'M_irq
<br />•a,,,:rrg per�oc. t:sc.". r�r� o' dyr, sae ere trtated as On tad
<br />date Cnynn,-^. +t
<br />me extsuaian a wclz rafiwng per,oc
<br />2 Place For F94
<br />f"e^..vie an r -
<br />- ^ Y ' �ib'lf�lE ^t'.e of, Cl
<br />. .._Y.�
<br />.1 a. t,}pd"'o
<br />-_r . O'c.D'':. ._i .ic::` 'a' -g ;5
<br />rOK - a. -her -c' ^e We- r-
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<br />Sacrim ry received wrntm Information ton the manner
<br />prescribed in regulation& issued by f S6txauryj
<br />concsmbrg a chautgo in the taxpayers nesdaw, it a tgtiot
<br />of such lion is abo filed In accordance with suhsects" M in
<br />tit stm In Which such raw"= a lealed.
<br />M Required ReffBny Parlo& — in the case
<br />of any notice of lien, the tem'regdred raising period' means .
<br />(A) tad OwYar period ending 3D days after the expiration
<br />Of 6 years after the dad of the aSSeeessma of its tax• and
<br />(B) the am -year period ending with thellep. -aaoa 016yests
<br />mar tad c!oee of the pnadrng reaurrsd rK+imp pwiod her,
<br />such notice offise.
<br />Sec. SM. Release Of User; or
<br />Discharge Of Property.
<br />(al ReMM of Lien. — Sublet, to sum
<br />regulations as the Secretary m&y praadrsifa, Ra Seaetiy still
<br />issue a cerfifiats M. release of any lien i matted wife respect to
<br />any internal revenue tax not later titan 30 Whys afar ins day an
<br />ritln -
<br />%ti Lability Satisfied or UnIMIC-Ceatoa - "e Sacran
<br />finds trial the ➢ability far the amont assesses. Mwth -- w ^,-a
<br />m Or"t in respect meraof. hall !)W. ^s;ry Msrae c- :33
<br />become legally unadorceaMe: c
<br />(2) Bond AcCepted-There s-u:ms'r tc— &Seremryand
<br />accepted by him a bond mat a conooianic ^-W My ot
<br />the Yount assesaad. together cm a, + "w St r -tom
<br />ff-.- wnhrn the time we=fo c IF !cow ;-- Cut --j rue
<br />exte°n'W. Of such 6me1. ale that i& " a= .:..r":ance r':� „yt
<br />req- uetnronts relating to ferns, cond:ftone anc ux ot-,e
<br />and sureties thereon. as may be spattered oy s x- fw - =' -cr„
<br />Sec. 6103. Confidentiality and Dis-
<br />closure of Returns and Return In-
<br />formation.
<br />i.) Dlulownit of Certain Return and
<br />RNucn Information For Tax Administrallon
<br />Plarp"M —
<br />i2� Ds::csure o' come.-: c' a. -sea�c •e- - •. ce
<br />�C. n25 Geer f._ :: S.d:. :c stti'c-1�j: _a -+•"'. "'F
<br />a r:e5]- .-10!111 Ses r5 . _sc'iex -•..
<br />•*a:n a r. ; -.. <;;cn pre r-.
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