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<br />Exce" From In%mtl Remut Code
<br />Sec. 6321. Lien For Taxes.
<br />It shy pain fiable to pay any tax rogleck or retuws to
<br />P" ft am atw dwun& pn amowd (ftWmp arty now-
<br />MC additional MOUPI - addition to vex, or wewade penally,
<br />tt evitr we any CM pat may assns in we" dwreto)
<br />lade M a den fn leap d fM IA11110 Steles soon it property
<br />sad rlphk te POW" 71N" rw w mrsonwal belo}gmp
<br />to lum parson.
<br />Sec. 6322. Period Of Lien.
<br />fiche awes date k "weltieYy find by I", do sett
<br />ta.osw by seceari Gnaw ariw at tM time eon onsw m
<br />I$ each arfd ethos owwarw UW do hapbny lie me anneal so
<br />=weed ton a rudprwm ,past the taxpayer arwng w of
<br />Saar hsb*w y satsheb w tteranns ;x+enroraade Irf maw
<br />at kaw of tins.
<br />Sec. 6323. Validity and Priority Against
<br />Certain Persons.
<br />w pumbe was, tktidtrs Of secuft In-
<br />-Avs i, mooAme's LJwa % And AWVMM
<br />iisncredhom —TMMR wow bynew�1aw
<br />M M Ye1011 a apatwc pry pr EtOW, WWW Of a W W*
<br />terwt reedaefCY hasp. w pepwm Imenrnerat tmld fraau
<br />biewf ~ MUM ow +7wbtt W of t:rbwCtier It Mt
<br />boa food try ill Secretary.
<br />fn Ph= For F" Notice; Fomt,-
<br />+11 :Raft Fw F*afg - The !sties relied: to in set}
<br />aaCOw (a) alas be tried -
<br />1A) Letter Stale tart
<br />w flaw Nostril - In ON date of Mai property, in ON
<br />office wow ON Stone twine eoumy, or Inner governmerew
<br />XMwe men), as ftoVMw try the laws of such Stitt. in
<br />when tie property WAM to IN No is shunted: and
<br />(iiI PetseW Property - in file case of persom
<br />Property. erW. !ate w Mutivilie, in ON office
<br />-wmon the S,ak !w me Musty or other ;avernnimal
<br />subd;v+uanl. a ftsvowteC try me laws Of $Mh state
<br />in wfadr the p-op" s+fblect to the lion is situated
<br />-
<br />or
<br />e W— resrk N DMO)".i -" --. in ON offY at IN clerk pt
<br />I united StatM dwtfa Mutt tar Lie ;umc,ai distnct ;n which
<br />its property subjeer to lien s s.tated. wr,_never the Stare has
<br />not by mew desprsted an oftk;e wt„U: meetsthe reau;re ims ar
<br />sutnarapraph fAr. or
<br />(C) With Alownler D' Deeds Of The Dismct 01 Ccl_m: a - In
<br />tMtthoe ante PACWder of Dears of the 0.611.62 et Columbia it
<br />the wapaKy suw to the =err 'S s;wa'.ed !r ...e .Strict 31
<br />cokNo a
<br />2) Sdos Of Proysrty Subpdt To lies - For Purpose; of
<br />paragraphs (1) and (p. proPery shah be dwm.e b be efbfated-
<br />,A) sad Prapesy - In td caw of teat property, Sift
<br />ofryekd wicatlaf: or
<br />!e) Personal Property - in tM rs of ww" poefy.
<br />winner twgible or intar#W at tM ras11 of 1111
<br />t WYK at Its pros do notice of ON k tone.
<br />Fwpwvoaw avaregr+Dh Mton.tinrse1, , ofewrppadw
<br />or pmwnhro abaft be dwmed to to en slice at wvidf ft
<br />phic"I exeeotln allfn of es brairm k bid. OW an
<br />MidwM of a taxpayer Whose rwawos it wesna rise tkli4d
<br />sum etto be dews m M i! fM erirwt a'to
<br />cu Farm - TM 1pe ed wrwwr of se in"
<br />rdpi to n ftblKhart M arm he paacd4- by b-
<br />swretory. Suit, tor" SW M word > Q aw
<br />opew promien of lie ratrpdeL 1l+e twin w efaarw ar a
<br />rfopta w lion.
<br />No* See section 6323(b) for protection for
<br />certain interests even tto*b notice of lest
<br />imposed by section 6321 is filed with respell
<br />to:
<br />t. saw"Wes
<br />7 Votor,reniCiea
<br />a Personal prowrty weaved at new
<br />a. PeraaW property pucNwO rn caul same
<br />S. Personal Property SubuCled to possessory trw
<br />6. PAW P. a" ty to and speed aoswWewit fiWs
<br />7, residential property stlmPtt to a afeehane's
<br />No for certain spans acs to provemente
<br />8. Anwtsy's !lees
<br />9 Certair, insurance contracts
<br />10 Passbook loans
<br />(p) Re ft Of Nofiea. — i w•reosa a tr_s
<br />suuon-
<br />it) GwwWRu1L— wNssnacreorfwnnrc*twa
<br />IN mufw prescribed t Paragraph (Z' &G torte rewPtaE
<br />riding period. such MUM or iWt teaff he rased as tfso on des
<br />daft off ftidf it's hied (;a acto dance wdh subsection In) after
<br />the expiration of m" peed
<br />szi Platt For FWMZ — R notce e^ a<
<br />tie r0.u,zd sef:ir.rp period stagy' M_ e?rec,+ve eh`.
<br />I d -
<br />tii such rat - of low vs rrWe n the 0.",r. wtr the
<br />;,iv noise a! Nn was f iec. one
<br />h the case or tea; wsperry, the act - -1,:F <' es
<br />!merry it d minded i, ar me, tc Vie exit: z._.rc br
<br />�aect.pr.._fi .A- act
<br />�o a ^/ Case,- wn,C'.. 90 aaa c -e c• b t -t Cate
<br />ar a reaa:ag a, ri b" a, 1:sr: ,-,C -.r s- ;ara; non
<br />iv
<br />Ii
<br />Z
<br />C ;(
<br />1•
<br />saCre" recom written Information (h ft Moose
<br />proscribed In ropolatlons issued :ry tM Secrit"
<br />fYtaHrttafg a dime to ft taxpayer's rwldem. If aftasos
<br />Of such ow r "# W in adcordacxs wine Nbougoa 1r h]
<br />ft state in wfddt such no idww it teuaa.
<br />1m Raqulrsd Re" Period. — L, Ls cm
<br />of any notM of IWt. ft Win *roq*W nftilrfp period" wiesse -
<br />(A) ft one-year period wdlng 70 days efler the expfrOM
<br />of 6 years afM this date of the MIMMrt of fir t¢ and
<br />111 twwe- ywrpwodeadirpwithffrex of6yaers
<br />of the diets of ds P np required reafatg period ter
<br />aucr rnelosaf tkn.
<br />Sec. 6325. Release Of Lien Or
<br />Of Of -Property -
<br />w RdMe Of bw L — StOjeR to suo
<br />as("iairws as don secretary say venrok time swrAryy siw
<br />issue a aerwrAs of naWw of any rem wwnw we eespsta
<br />arty mkrrtal revemme to non later than 30 days dip err day ow
<br />wines -
<br />rtI i:adlay sandsd in Iksmwoihk - Tbs Secretary
<br />±stay fop r.+efabddyfens#f easwwe,fD wep at
<br />lntanq m respell "MM. has been 5vfn/ saodne w :Oos
<br />temom reedy wwrtarswak. fx
<br />M Soft ACtarTted -Tfwre a brrrusbed m don S+Crwpy am
<br />axpbd"tea a bate Was o Mnctf>Atar+ee upon: me psywer3 w
<br />the aewrad a l wd. tow* trith as iritart r respeu
<br />tined, -stmt loo fete awacrieea toy Isaw trvmodsv arty
<br />emission d such w*, and pat at at =v--w a sae s---t
<br />rwarreftw'&e rdffar!0 te ter>ps. comas- antter^ p �
<br />are sorties vw"k. as whey to spertI br seek 'Fi a;sir;a
<br />Sec. 61233. Confidentiality and Dis-
<br />closure of Returns and Return in-
<br />formation.
<br />fief Dbdowrnt of Owmin Refrainand
<br />pR/,f, Wn..hd~lon For Tax Ammon
<br />—
<br />;Z; Dhs :bsc-e C a ^•c - ^. c..'.s'a'"Cr� . e -.. "a -z � c'
<br />..e seeder • -%r: F�-sua^ ^ sew.,' �... ..,, a.'c, � _. -e
<br />a°y w wr wrw `0 sus si sfAM -y
<br />n-sa a fv-" M ri PlopeliT T.1W vX1 :'er Cr :^a: Cs
<br />IN
<br />IN
<br />I
<br />Entered as Doct) -i-P No.
<br />3 ? 5
<br />®
<br />ale it
<br />X
<br />VA
<br />A J.itr
<br />_
<br />Q (�••
<br />- j
<br />'E? MAR
<br />17 Ail 11
<br />!i
<br />2) Sdos Of Proysrty Subpdt To lies - For Purpose; of
<br />paragraphs (1) and (p. proPery shah be dwm.e b be efbfated-
<br />,A) sad Prapesy - In td caw of teat property, Sift
<br />ofryekd wicatlaf: or
<br />!e) Personal Property - in tM rs of ww" poefy.
<br />winner twgible or intar#W at tM ras11 of 1111
<br />t WYK at Its pros do notice of ON k tone.
<br />Fwpwvoaw avaregr+Dh Mton.tinrse1, , ofewrppadw
<br />or pmwnhro abaft be dwmed to to en slice at wvidf ft
<br />phic"I exeeotln allfn of es brairm k bid. OW an
<br />MidwM of a taxpayer Whose rwawos it wesna rise tkli4d
<br />sum etto be dews m M i! fM erirwt a'to
<br />cu Farm - TM 1pe ed wrwwr of se in"
<br />rdpi to n ftblKhart M arm he paacd4- by b-
<br />swretory. Suit, tor" SW M word > Q aw
<br />opew promien of lie ratrpdeL 1l+e twin w efaarw ar a
<br />rfopta w lion.
<br />No* See section 6323(b) for protection for
<br />certain interests even tto*b notice of lest
<br />imposed by section 6321 is filed with respell
<br />to:
<br />t. saw"Wes
<br />7 Votor,reniCiea
<br />a Personal prowrty weaved at new
<br />a. PeraaW property pucNwO rn caul same
<br />S. Personal Property SubuCled to possessory trw
<br />6. PAW P. a" ty to and speed aoswWewit fiWs
<br />7, residential property stlmPtt to a afeehane's
<br />No for certain spans acs to provemente
<br />8. Anwtsy's !lees
<br />9 Certair, insurance contracts
<br />10 Passbook loans
<br />(p) Re ft Of Nofiea. — i w•reosa a tr_s
<br />suuon-
<br />it) GwwWRu1L— wNssnacreorfwnnrc*twa
<br />IN mufw prescribed t Paragraph (Z' &G torte rewPtaE
<br />riding period. such MUM or iWt teaff he rased as tfso on des
<br />daft off ftidf it's hied (;a acto dance wdh subsection In) after
<br />the expiration of m" peed
<br />szi Platt For FWMZ — R notce e^ a<
<br />tie r0.u,zd sef:ir.rp period stagy' M_ e?rec,+ve eh`.
<br />I d -
<br />tii such rat - of low vs rrWe n the 0.",r. wtr the
<br />;,iv noise a! Nn was f iec. one
<br />h the case or tea; wsperry, the act - -1,:F <' es
<br />!merry it d minded i, ar me, tc Vie exit: z._.rc br
<br />�aect.pr.._fi .A- act
<br />�o a ^/ Case,- wn,C'.. 90 aaa c -e c• b t -t Cate
<br />ar a reaa:ag a, ri b" a, 1:sr: ,-,C -.r s- ;ara; non
<br />iv
<br />Ii
<br />Z
<br />C ;(
<br />1•
<br />saCre" recom written Information (h ft Moose
<br />proscribed In ropolatlons issued :ry tM Secrit"
<br />fYtaHrttafg a dime to ft taxpayer's rwldem. If aftasos
<br />Of such ow r "# W in adcordacxs wine Nbougoa 1r h]
<br />ft state in wfddt such no idww it teuaa.
<br />1m Raqulrsd Re" Period. — L, Ls cm
<br />of any notM of IWt. ft Win *roq*W nftilrfp period" wiesse -
<br />(A) ft one-year period wdlng 70 days efler the expfrOM
<br />of 6 years afM this date of the MIMMrt of fir t¢ and
<br />111 twwe- ywrpwodeadirpwithffrex of6yaers
<br />of the diets of ds P np required reafatg period ter
<br />aucr rnelosaf tkn.
<br />Sec. 6325. Release Of Lien Or
<br />Of Of -Property -
<br />w RdMe Of bw L — StOjeR to suo
<br />as("iairws as don secretary say venrok time swrAryy siw
<br />issue a aerwrAs of naWw of any rem wwnw we eespsta
<br />arty mkrrtal revemme to non later than 30 days dip err day ow
<br />wines -
<br />rtI i:adlay sandsd in Iksmwoihk - Tbs Secretary
<br />±stay fop r.+efabddyfens#f easwwe,fD wep at
<br />lntanq m respell "MM. has been 5vfn/ saodne w :Oos
<br />temom reedy wwrtarswak. fx
<br />M Soft ACtarTted -Tfwre a brrrusbed m don S+Crwpy am
<br />axpbd"tea a bate Was o Mnctf>Atar+ee upon: me psywer3 w
<br />the aewrad a l wd. tow* trith as iritart r respeu
<br />tined, -stmt loo fete awacrieea toy Isaw trvmodsv arty
<br />emission d such w*, and pat at at =v--w a sae s---t
<br />rwarreftw'&e rdffar!0 te ter>ps. comas- antter^ p �
<br />are sorties vw"k. as whey to spertI br seek 'Fi a;sir;a
<br />Sec. 61233. Confidentiality and Dis-
<br />closure of Returns and Return in-
<br />formation.
<br />fief Dbdowrnt of Owmin Refrainand
<br />pR/,f, Wn..hd~lon For Tax Ammon
<br />—
<br />;Z; Dhs :bsc-e C a ^•c - ^. c..'.s'a'"Cr� . e -.. "a -z � c'
<br />..e seeder • -%r: F�-sua^ ^ sew.,' �... ..,, a.'c, � _. -e
<br />a°y w wr wrw `0 sus si sfAM -y
<br />n-sa a fv-" M ri PlopeliT T.1W vX1 :'er Cr :^a: Cs
<br />IN
<br />IN
<br />I
<br />
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