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a
<br />Excerpts From internal Raenue Cade
<br />Sec. 6321. Lien For Taxes.
<br />R any person Haiti to pay any to mpleets or refuses to
<br />pay ft pore after demand, the amount (inplutlnp any inter-
<br />at additional amount, addition to ter, or assessable penalty.
<br />019 film with any MIS that may accrue in addition thereto)
<br />ed6 be a tier in favor of no United States upon all property
<br />and rights to pee", W1WMr real or personal, belonging
<br />to such parson. -
<br />Sec. 6322. Period Of Lien.
<br />Unless aboter data Is specifically fixed by law, IN fien
<br />f Wsod by section 60 shelf arise at the time the assessment
<br />is area and Shat o oiffif tatm the liability for the amount so
<br />affamed for a fiagmera against tie taxpayer arlsmg vie of
<br />each liability) is satsfsid or becomes unenforceable by mum
<br />of Capp of time.
<br />Sec. 6323. Validity and Priority Against
<br />Certain Persons.
<br />(a) Purchesees, Hoiden Of Security In-
<br />tareeiar Nedlarders Llenola, And Judp Mt
<br />U9111 creditors. — The lien Imposed by section so shall
<br />W be valid as against any purchaser, faider of a security
<br />interest, mectmic's heir. or judgment iten creditor until notice
<br />vdmf which need ft rowirmnm of subsection If) has
<br />best tiled by to secretary.
<br />(o Place For Fang Notice, Form. —
<br />I1) Paca For Hoag - The notice referred tom sub-
<br />section is) shah be filed -
<br />W Under State Laws
<br />(+1 Real Property - In the use of real property, in one
<br />office will tie Sate im the county, or other governmental
<br />sit"rinSWA as designated by the laws of such Sate. in
<br />which She MP" suthheU to the hen is situated: and
<br />, Personal Property . in the case of personal
<br />Prop". whetter tang"fe of Intangible, in one office
<br />with" the sate for the county, or other governmental
<br />subervisoni. as designated by the Zi, of such State
<br />in which the probary subject to the lien is situateC,
<br />or
<br />(9) With Clerk of District Court- In the office of tine dark pt
<br />the United States dust,'! -court for the judicial district in which
<br />the Properly subject to lien is situated. wh -never the Slate has
<br />not try awassignatec one office which - Bets me eau. -e. of
<br />subptragrapn * or
<br />Q Went Reporter Ot peeps Dt The D sir d 01 Co p a in
<br />thaonice of this Recorder of Coeds of the District d, coilinoia, i
<br />iM Property subject To the lien s s,luated n e ?r: ;rci �s
<br />Columbia.
<br />e
<br />3 g
<br />n
<br />c�
<br />d
<br />r�
<br />X
<br />r
<br />eo
<br />Entered as Document No,
<br />$7--- jj, 1 -) i 6 t
<br />GrantoTu f
<br />Granter ti
<br />Numerical �'�'
<br />oe
<br />Tr 7 r -At-
<br />r r- t n
<br />D lit; }i L� :iii
<br />(2) situ, of Property subject To Lin - For pdrppese of
<br />paragraphs (1) and (a), property shalt be deemed to be sftuead -
<br />(A) Rant Properly - in tbe axle of tae propoxty. at ft
<br />physical location;m
<br />(a) Personal Property - In tbe Cade of persahe property.
<br />whether tangible or irtaapbie, at the residence of the
<br />taxpayer at the time the notice of ban is tied.
<br />For purposes of paragrtptt M (M,tate rtlidenatAatTtpmatott
<br />or partnership scat be danced to be to plates at Which to
<br />principal executive omm of tie busbtm is fomad, and iM
<br />residence of a taxpayer at residence is widCOUt to Unified
<br />Sates shall be claimed to be in td District of coaunbta.
<br />,. P) Form - Tfa.,term ana coarsen of hbe ttstlm
<br />Warned to in subseebat let sW be ispiecribW by tbe
<br />Sfaaary. Such moan aAel-be vaAd nanM - Ii p dry
<br />otldr provision of law egi rdire the Isom or a rat a
<br />notice of lien.
<br />NOW See section !1'323(" b) tar protection for
<br />certain interests, alien UwKh notice of ben
<br />- imposed by section 6321 is filed with respect
<br />to:
<br />I. Securities
<br />2 Motor vehicles
<br />1 Personal property purpaased at teas
<br />a. Persona: property, purchased m asua! sale
<br />S Perea"? woo" suafeceo to possessory fr
<br />S. RM property to and special assessment iien
<br />7. Resdmibaj proper-} sahtw.t to a e,achanic s
<br />lien tm certain reps ;rs and .,psovexrs.7
<br />8. Attorney's Peens
<br />9 Certain insurance tears
<br />10 Pasabook: oars
<br />(gi Refilling Of Notice. — For purpesea of this
<br />sechon-
<br />r, l General Rule. — Urdess :o a tf f:en is reRfstl m
<br />the manta, prMlbati lr! paragraph t2; C the *spurred
<br />1.11€,11 paned. Such notice Of sera sang be fteated as Wad bra the
<br />date orwhfch a is f: ed f m Accordance with suesect -oh chi; after
<br />the exprationc of such raf«xg wivc
<br />2, Place For Fili ig. — A it e xd
<br />cur, ,one rep'rec re ?::,� pe:yd 5t'.a- ,.? ehr_ts.e tai;,
<br />1A! it -
<br />iej SX- ''.'ipt:te u't i�l5 reGted t^. Lhe A:ipe it r *uFh «e
<br />Canto; ncilie of "r a was ilea. and
<br />.,
<br />-!he case pf rea, oroae=ty the tai a ' -.. --
<br />p,,rerea a:a r�orded •n a-- , ^,de. m tit _she-' _,,.. _ �{y
<br />sal a aid
<br />i IT -y ash w -.�Cr. 9CC ys -e airate
<br />,..:M, CT ,.,the c' le
<br />IM
<br />J
<br />z
<br />0
<br />c
<br />s
<br />i
<br />seereaty received written Wormaboe (d ate ,inner
<br />prescribed in reputations iim by Plot Secretary)
<br />concerning a change in the topayars ii ,a A a notice
<br />of sch Ilse is also filed in ic>ardaMa TltifI 4) in
<br />the stab in which such rat xw= is bcamtl.
<br />m Required Reflirlg Pall — in to me
<br />of any notice of lien, ibe tam -required refiring parlor means -
<br />(A) the one -year period ending 30 aye after fine expiration
<br />of 6 years after the dad at the assessment of the tax and
<br />i8) the ono-yprpenod rant-: -g withtta exR:abmcM6years
<br />after the close of the preced ig retaliated -aim V paned for
<br />such notice of lien.
<br />Sec. 6325. Release Of Lien Or
<br />Discharge Of Property-
<br />fill Release - Of Lim — sn,ysl to such
<br />tegulalh0ns as tbe SKMtary mry preaorf3e, ale Satmary- shag
<br />issue a cstfffaie of release of any fin impmtd we -aspic to
<br />a" internal tewnm tax mtlaar thm 30 dap err be day on
<br />'alder-; -
<br />ft) liability Satisfied or Rnsdarcube - Tex secretary
<br />finds that the Minify for fie amour assessed logetaff wftha
<br />:merest in respect thereof, has been teary sabshw or ads
<br />become legally unenforceable; or
<br />{2) Bond Accepted -T'ero is furaisied a the Sacetanr aoa
<br />=Soted by him a band that A conditioned UM tad payment of
<br />the amo,,nt assessed. together with all interest m - agiect
<br />Thereof. within the time prescrdhad by taw r+r%sdsg arty
<br />extension of such Vital. art Mat ism actarcaxt wit*, a^c
<br />requirements relating to terms, ctnd:tidns. te a tam of the socd
<br />and sureties thereon, as may be SPKrfiad by Sir& regXasi¢ns.
<br />Sec. 6103. Confidentiality and Dis-
<br />closure of Returns and Return in-
<br />formation.
<br />,ki Disclosure of Can Retums and
<br />p�
<br />Return Yinformation For Tax AdinullehAM
<br />PWPON& —
<br />viS:�CS. `e or arrZu ! - C_:S:a'_ -n: -e' - a -.
<br />CWAStafidItq'r G6s:ya::.. ^. setsi:_ si i_ -t ;.s- �dr :i. ic:irW
<br />any Person who furnishes sahsfactcty w 111 + tatter" tea t
<br />his a rag:: ^.t ! n the brcoe ry s.:bfer, to s
<br />spuI a. -v^ - ,r^ tech
<br />y
<br />____J
<br />D
<br />Excerpts From internal Raenue Cade
<br />Sec. 6321. Lien For Taxes.
<br />R any person Haiti to pay any to mpleets or refuses to
<br />pay ft pore after demand, the amount (inplutlnp any inter-
<br />at additional amount, addition to ter, or assessable penalty.
<br />019 film with any MIS that may accrue in addition thereto)
<br />ed6 be a tier in favor of no United States upon all property
<br />and rights to pee", W1WMr real or personal, belonging
<br />to such parson. -
<br />Sec. 6322. Period Of Lien.
<br />Unless aboter data Is specifically fixed by law, IN fien
<br />f Wsod by section 60 shelf arise at the time the assessment
<br />is area and Shat o oiffif tatm the liability for the amount so
<br />affamed for a fiagmera against tie taxpayer arlsmg vie of
<br />each liability) is satsfsid or becomes unenforceable by mum
<br />of Capp of time.
<br />Sec. 6323. Validity and Priority Against
<br />Certain Persons.
<br />(a) Purchesees, Hoiden Of Security In-
<br />tareeiar Nedlarders Llenola, And Judp Mt
<br />U9111 creditors. — The lien Imposed by section so shall
<br />W be valid as against any purchaser, faider of a security
<br />interest, mectmic's heir. or judgment iten creditor until notice
<br />vdmf which need ft rowirmnm of subsection If) has
<br />best tiled by to secretary.
<br />(o Place For Fang Notice, Form. —
<br />I1) Paca For Hoag - The notice referred tom sub-
<br />section is) shah be filed -
<br />W Under State Laws
<br />(+1 Real Property - In the use of real property, in one
<br />office will tie Sate im the county, or other governmental
<br />sit"rinSWA as designated by the laws of such Sate. in
<br />which She MP" suthheU to the hen is situated: and
<br />, Personal Property . in the case of personal
<br />Prop". whetter tang"fe of Intangible, in one office
<br />with" the sate for the county, or other governmental
<br />subervisoni. as designated by the Zi, of such State
<br />in which the probary subject to the lien is situateC,
<br />or
<br />(9) With Clerk of District Court- In the office of tine dark pt
<br />the United States dust,'! -court for the judicial district in which
<br />the Properly subject to lien is situated. wh -never the Slate has
<br />not try awassignatec one office which - Bets me eau. -e. of
<br />subptragrapn * or
<br />Q Went Reporter Ot peeps Dt The D sir d 01 Co p a in
<br />thaonice of this Recorder of Coeds of the District d, coilinoia, i
<br />iM Property subject To the lien s s,luated n e ?r: ;rci �s
<br />Columbia.
<br />e
<br />3 g
<br />n
<br />c�
<br />d
<br />r�
<br />X
<br />r
<br />eo
<br />Entered as Document No,
<br />$7--- jj, 1 -) i 6 t
<br />GrantoTu f
<br />Granter ti
<br />Numerical �'�'
<br />oe
<br />Tr 7 r -At-
<br />r r- t n
<br />D lit; }i L� :iii
<br />(2) situ, of Property subject To Lin - For pdrppese of
<br />paragraphs (1) and (a), property shalt be deemed to be sftuead -
<br />(A) Rant Properly - in tbe axle of tae propoxty. at ft
<br />physical location;m
<br />(a) Personal Property - In tbe Cade of persahe property.
<br />whether tangible or irtaapbie, at the residence of the
<br />taxpayer at the time the notice of ban is tied.
<br />For purposes of paragrtptt M (M,tate rtlidenatAatTtpmatott
<br />or partnership scat be danced to be to plates at Which to
<br />principal executive omm of tie busbtm is fomad, and iM
<br />residence of a taxpayer at residence is widCOUt to Unified
<br />Sates shall be claimed to be in td District of coaunbta.
<br />,. P) Form - Tfa.,term ana coarsen of hbe ttstlm
<br />Warned to in subseebat let sW be ispiecribW by tbe
<br />Sfaaary. Such moan aAel-be vaAd nanM - Ii p dry
<br />otldr provision of law egi rdire the Isom or a rat a
<br />notice of lien.
<br />NOW See section !1'323(" b) tar protection for
<br />certain interests, alien UwKh notice of ben
<br />- imposed by section 6321 is filed with respect
<br />to:
<br />I. Securities
<br />2 Motor vehicles
<br />1 Personal property purpaased at teas
<br />a. Persona: property, purchased m asua! sale
<br />S Perea"? woo" suafeceo to possessory fr
<br />S. RM property to and special assessment iien
<br />7. Resdmibaj proper-} sahtw.t to a e,achanic s
<br />lien tm certain reps ;rs and .,psovexrs.7
<br />8. Attorney's Peens
<br />9 Certain insurance tears
<br />10 Pasabook: oars
<br />(gi Refilling Of Notice. — For purpesea of this
<br />sechon-
<br />r, l General Rule. — Urdess :o a tf f:en is reRfstl m
<br />the manta, prMlbati lr! paragraph t2; C the *spurred
<br />1.11€,11 paned. Such notice Of sera sang be fteated as Wad bra the
<br />date orwhfch a is f: ed f m Accordance with suesect -oh chi; after
<br />the exprationc of such raf«xg wivc
<br />2, Place For Fili ig. — A it e xd
<br />cur, ,one rep'rec re ?::,� pe:yd 5t'.a- ,.? ehr_ts.e tai;,
<br />1A! it -
<br />iej SX- ''.'ipt:te u't i�l5 reGted t^. Lhe A:ipe it r *uFh «e
<br />Canto; ncilie of "r a was ilea. and
<br />.,
<br />-!he case pf rea, oroae=ty the tai a ' -.. --
<br />p,,rerea a:a r�orded •n a-- , ^,de. m tit _she-' _,,.. _ �{y
<br />sal a aid
<br />i IT -y ash w -.�Cr. 9CC ys -e airate
<br />,..:M, CT ,.,the c' le
<br />IM
<br />J
<br />z
<br />0
<br />c
<br />s
<br />i
<br />seereaty received written Wormaboe (d ate ,inner
<br />prescribed in reputations iim by Plot Secretary)
<br />concerning a change in the topayars ii ,a A a notice
<br />of sch Ilse is also filed in ic>ardaMa TltifI 4) in
<br />the stab in which such rat xw= is bcamtl.
<br />m Required Reflirlg Pall — in to me
<br />of any notice of lien, ibe tam -required refiring parlor means -
<br />(A) the one -year period ending 30 aye after fine expiration
<br />of 6 years after the dad at the assessment of the tax and
<br />i8) the ono-yprpenod rant-: -g withtta exR:abmcM6years
<br />after the close of the preced ig retaliated -aim V paned for
<br />such notice of lien.
<br />Sec. 6325. Release Of Lien Or
<br />Discharge Of Property-
<br />fill Release - Of Lim — sn,ysl to such
<br />tegulalh0ns as tbe SKMtary mry preaorf3e, ale Satmary- shag
<br />issue a cstfffaie of release of any fin impmtd we -aspic to
<br />a" internal tewnm tax mtlaar thm 30 dap err be day on
<br />'alder-; -
<br />ft) liability Satisfied or Rnsdarcube - Tex secretary
<br />finds that the Minify for fie amour assessed logetaff wftha
<br />:merest in respect thereof, has been teary sabshw or ads
<br />become legally unenforceable; or
<br />{2) Bond Accepted -T'ero is furaisied a the Sacetanr aoa
<br />=Soted by him a band that A conditioned UM tad payment of
<br />the amo,,nt assessed. together with all interest m - agiect
<br />Thereof. within the time prescrdhad by taw r+r%sdsg arty
<br />extension of such Vital. art Mat ism actarcaxt wit*, a^c
<br />requirements relating to terms, ctnd:tidns. te a tam of the socd
<br />and sureties thereon, as may be SPKrfiad by Sir& regXasi¢ns.
<br />Sec. 6103. Confidentiality and Dis-
<br />closure of Returns and Return in-
<br />formation.
<br />,ki Disclosure of Can Retums and
<br />p�
<br />Return Yinformation For Tax AdinullehAM
<br />PWPON& —
<br />viS:�CS. `e or arrZu ! - C_:S:a'_ -n: -e' - a -.
<br />CWAStafidItq'r G6s:ya::.. ^. setsi:_ si i_ -t ;.s- �dr :i. ic:irW
<br />any Person who furnishes sahsfactcty w 111 + tatter" tea t
<br />his a rag:: ^.t ! n the brcoe ry s.:bfer, to s
<br />spuI a. -v^ - ,r^ tech
<br />y
<br />____J
<br />
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