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<br />Excerpts From Internal Revalue Code
<br />Sec. 6321. Lien For Taxes.
<br />h any parson {)alga to pay any Wx neglects or rafuw to
<br />pay the aaee srw demand, it* amourt (lncludohp any inter -
<br />Ut addtenel amoum. addfpon to tax, or asessuble wally,
<br />deeper with Wry very Met tnay aarw in addmon hereto)
<br />il
<br />Ma be a Ilan in faster of the tk W Stable upon all Property
<br />am rights to preprrty, whaera rat or panonal. lelattptrp
<br />to such ww.
<br />Sec. 6322. Period Of Lien.
<br />Unless another dace is spdflcaliy bred by aw, the Iran
<br />lmpoaad by section tr3tt "I arise at the time the assessment
<br />is Made VA snap ctmame until the liability for the Wnwnt s^.
<br />assessed for a ludpment apaaat the taxpayer arising our of
<br />each ga0iftty) is sau$W of elaborate arrenforceable by resat
<br />of fepo of hoe.
<br />Sec. 6323. Validity and Priority Against
<br />Certain Persons.
<br />tar Parctwdt, Hoiden Of Security In-
<br />* Oft Medtatkre LiMM And Judgment
<br />Lim Cmfli— The gain imeoudM switch 5321sh i
<br />W be vafid as against sty puraaea, holder of a soapily
<br />InterM, reetiaieC i tigw of k4lipment lion Creditor until notice
<br />dissof which treats the rearirMnehts of subsection (f) has
<br />bsen filed by the Secretary ,
<br />m Place For Fft Notice; Fofm.-
<br />(1) Plane For Fine - the notice referred to tr. SO,
<br />section ia) Shall be fife! -
<br />(A) Under Stay Laws
<br />(i) Real Prolosrty - M the case of mai voperty, n one
<br />otGa witeinthe State for the county, or other governmental
<br />Wbdhvision), as designated by the !awe of such State, in
<br />which the property stns)ech to the hen is situated. and
<br />(ii) PeWitaf Property - in the case of persona,
<br />Property, wheithrer tides or intangible. in one off=
<br />wfdnn the State rye the coitnfy tar other gyYRmnenf]:
<br />subdiv,sion), as designated by lite taws of sate State
<br />"ethic!: -,!te brope!Tv shoal to =^e "..' ;s staaxec
<br />or
<br />(B) Winn Cis,* 0111stricf Court. in the Cth „e or the c o'
<br />the Unwed States d +itnCt coA for the fud,cej d6t ^Ci .n whrch
<br />Me property s:ha)ec; to 1- is s:tuateC wncncve^ tree Slane "as
<br />not Dy awdestp! u* 1C r<x off = =x wt:�cr. meets the re:.. _ -c
<br />subparagraon �Al o:
<br />IC) with Aec+J• -' *_'
<br />Ineelnde 0f thins RMArea 81 OMCe yf ife G e ++... n U+.1 =c a
<br />the property suote” to t 'e^
<br />Columbia
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<br />Entared as rocumern No.
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<br />Grantor J' —
<br />tranfer
<br />Numerical -
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<br />(2) SMA of Property Subgcr To Len - Far i SMM of
<br />paragraph& (1) and fill, praporty shaft bedeahsed to baettansd-
<br />(A) Nast Property - In the ease of read properly, at m
<br />ohyslcai beation: or
<br />(B) Personal Property - in de lass of perurW property,
<br />whether tangibts or nter4WW at ea reatdnstr of 1h&
<br />taxpys at de ttm the co I of lien is W.
<br />For parpeaea et pWaprapfr � f�. menPMansrrraf a berperaedfl
<br />or partnership shun be NenrC to be fee mace at wtern this
<br />WVC"i esaaidre drnea of tae to M tar7M sae ens
<br />raldence of a taxpays w' , teettlato is t till" ft tubed
<br />Stall afnft be deecrted to ba at the ea, at tb4pOfa.
<br />0 Form - ter harm an" consent of the restate
<br />dared to n subsection fa) seep be areaa.1 by the
<br />secretary. Such noon shier a teed netar•Wrrd coy
<br />other pro"Ition of is.:Ipardry er two s ®dart of e
<br />'MM W, .w
<br />N01K See section f>M(be for protection for
<br />certain interests even thoMQh notice of fien
<br />imposed by section W is filed with respect
<br />to:
<br />I Sawmills
<br />2 Motor verb
<br />3. PersoeN pdprty, w iteaaC at MW
<br />e. ?r. soa) a op" ptaGY75ae m cuw sae
<br />5 Personal txoparty Ust"cud to Possessory Sian
<br />S. PAW property our and spot assls�'n i-e3
<br />7 a SItnertial Visa y saoixt IS a reactant, s
<br />an for Certain :east aid tnr+}'¢'MCt Ats
<br />B Andlneyi fRRe
<br />.. 'ra53JduY !arras
<br />+p! Raffling Of Notice. — Fo, wrposea or there
<br />satron .
<br />:t; General Rule. — Uness nonce of Fa—i is refried en
<br />tx manner crescrrbec ,ts pampa;#; iz da':•ig the -A, led
<br />.ef -tntg fend, such notice a ;*n snarl be treated w fried ten nr
<br />-_ate a- hicn't s I led > a," take w n s�bSeG -a" M atw
<br />me eaWrarmn of such. rtf irtg Wino
<br />Place For Fiikfg. — A nonce of +t -e+ied
<br />x'+±c -ark t":e
<br />t such Hance yt l+ansdfihd ,•. ^. t:t utrtce .-w•wh �t
<br />of noba or rra- was f,ttd arm
<br />of rea; crob__,•. e-s tea e
<br />•n. a^ ,'de* '. t eater' *Y_
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<br />In
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<br />Secretary @Mind wtitli noon ll&W fm Hta reamw
<br />M"Ud eta In regueloh& issud by the Seaataryj
<br />Corr" a tdtanpa m 1h& taspsyses residents. wet Irepea
<br />of addh Iyn te aleo nyd ns aecsrdana wah enlraadap f^, b
<br />the no In "i Walt rowm is' I
<br />;a; Required Relft Pabd — In me roe
<br />of Wry nutlet of 1*L tko wen alsparae reap prior awars-
<br />(A) the one -year p nod w" M days 9W Poe W[p3atiml
<br />of B years efter the data of ih ansvinet of "a felt and
<br />{B) ee ons-ysarprsod Wong wMxtiracp w, uofelims
<br />e1.! Me Class of the pra is" heated" mftq pried tow
<br />such notice of ilea
<br />Sec. 6325. Release Of Lien Or
<br />Discharge Of Property.
<br />w RWM* Of Um — 5obiac w Wet
<br />rapttaaois as tar Secretary may Wascrillia. bhe SKrt&v stet
<br />names a cariihate of raeeae of arty bars ualaw ands rsspectto
<br />any magnet revenue to ndt fatW than 30 days sense tar day an
<br />.tern -
<br />ti) Lsabihty Smsfied w tarntoruebe - the sevirtary
<br />tends that the lability for the amown assesses. nsp16f W woo, av
<br />- -lamer m respect thereot ha been fey sas:Ard or nee
<br />become Wally urran lorceabk: or
<br />M Bova Accepted- There is a,rassed to the Sieve and
<br />accepted by firm a bond Mats cWlinincr d upon, Poe Mnoti3t of
<br />The amoum assessed. towlQr th w as grew t�aeti
<br />Dan apt, w:min the [tent presadrd W taw ,—.6N wry
<br />extension or such htnel, and that ,.s ;n aCNrcan ce .4t s-
<br />m wem" relating totems. cs .s,W+d far- e= mebite+:
<br />all sureties thereon. as may Poe sped ,ed bins s� re{y,#at,d_ —_
<br />Sec. 6103. Confidentiality and Dis-
<br />closure of Returns and Return In-
<br />formation.
<br />nit Oisciowurc of Certain Realms and
<br />Rdurn Mtorn allon For Tax Administration
<br />P —
<br />t2, Giscnoc:re ;t ameuc. � �tacc :e^ - - -
<br />a.'y pew r- �t',r,,.rs. saits'x:: ^r w� t'en ar,Cr.Ca f'aF ^t
<br />has a r',go l the prbperty s�itiKn to s.; er rote^ t:
<br />=IMI. a ^flm t Sa.Th_properf;
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