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<br />E1tf Fmm ln%md Relferm Code
<br />(n Use of Property, Sub)ed To Lim • Far Inrc"m of
<br />Sim" realred twlttelr Iniormall" (M the reammar
<br />paragraphs (1) and (4). property $hall be deemed to be situated •
<br />prewbed In regulations issued by the Swrstery)
<br />$�. 8321. Lien For Taxes.
<br />(A) � PropeAy, • M de d red property, at Its
<br />tsnamhg a clrorge In de texpaws , d a nom
<br />of no fast is ales riled M Accordance With uts§Mfl (n M
<br />If any pmm lid to My any tax Mgr or refu l !o
<br />pllyekd loos lm; of
<br />(8) Personal Property • M the case of personal properly,
<br />the Sate in arhkfi aucht inkilderli Is WON.
<br />pay the esma ate demand, the amount (including any inter•
<br />M iddnfond Uranr+M, ad"" to tax, or numble psoatty,
<br />whether tal"We or Intenotde, at the residents of the
<br />taxpayer at the time the nods of Jim Is fib.
<br />M Referred R P0110C — in the cats
<br />"Wen w0h any cos to may secrte In addition thereo)
<br />For purDcal of paragraph M M. the i MWM at A cerpomdon
<br />of any notice of dm. the term "retpdrad reddrtg ported" "Mena
<br />"I be A Ifnt M hva at Me LWW States upon all property
<br />or partnership shall be deemed to be the piece at which the
<br />(A) the otfe•yw period ending So days after the expiration
<br />and rights to proporty, wMMax real or personal, belonging
<br />principal executive ntnce of the business Is lowed, ante IN
<br />of a years after the date of the auase"ene of dl$ tax, add
<br />te no person.
<br />residents of a taxpayer whose residence Is without the United
<br />(B) the one -year pored ending with the expiration of 8 years
<br />States shall be deemed to be M the District of Columbia.
<br />after, the cloll of the proof" required raffling period for
<br />.Sec. 6322. Period Of Lien.
<br />(3) Form - The term and content of the nodes
<br />_ _ eudnnot�aeflelt., !
<br />referred to In sbheecifon (a) shall be preUdW by fire
<br />tkttees utedl$r date Is specifically fixed by law, the tea
<br />Secretary. Such:nodoa ".bit valid notes Meg any
<br />Sec. 6325. Release Of 'Lien Or
<br />impopd by Mention 8321 draft arise at the time the assessment
<br />other provision of law regarding the form or content of a
<br />Discharge Of Property.
<br />Is milk and end co"I nue until the liability for the mount sea
<br />Assigned (of a Judgment against the taxpayer arising out of
<br />notice of lien.
<br />(a) Rafaaae Of UN. — Subject to such
<br />such tlabdity) Is saftedee or becomes unenforceable by reason
<br />Note. section 6323(b) for protection for
<br />regulations as the Secretary may proscribe, the Secretary shall
<br />at low ofdt".
<br />certain interests even though notice of lien
<br />issues certificate of release of any lion Imposed with respect to
<br />Sec. 6323. Validit y and Priorit y Against
<br />imposed by S ®Coon 6321 Is flied with respect
<br />any Internal revenue tax not later Man 30 days after the day on
<br />whi ch
<br />Certain Persons.
<br />to:
<br />IA Liability Satisfied or Unenforceable - The Secretary
<br />(a) PurchMes, NOMM Of $O=* In-
<br />t. securities
<br />finds that the liability for the amount assessed, together with all
<br />Interest In respect thereof, has been tufty satisfied or has
<br />1MNs, McC11M{IC�s t1N►era, And d11dg11Nnt
<br />2. Motor vehicles
<br />1 Personal property purchased at retail
<br />become legally unenforceable; or
<br />(2) Bond Accepted • There is furnished to the Secretary and
<br />U" Crests. — The lion Imposed by section 0321 shall
<br />a. Personal property purchased In casual sale
<br />by him a band that Is all upon the payment b1
<br />not be valid es against any purchaser, holder of a security
<br />S. Peraonai prop" subjected to possessory lien
<br />with all reneged
<br />the together with
<br />me amount assessed,
<br />Imakeet, msihank's lieter, or judgment lien creditor until notice
<br />e. Real property tax And special assessment liens
<br />the time a press law (including ud
<br />extensi within the time @b law (Including arty
<br />thereof which missile the requirements of subseclioli in has
<br />7. Residential property subject to a mechanic's
<br />n
<br />extension o1 such times, and that Is in accordance with bond
<br />and that
<br />been fiord by the Secretary.
<br />lien for certain repairs and improvements
<br />requirements relating to [arms, conditions, and form of the bond
<br />in Place For Filing Notice; Fonts:
<br />8. Attorney 's liens
<br />9 Certain insurance contracts
<br />and sureties thereon, as may be specified by such regulations.
<br />(t) Plana For Filing -The notice referred to in sub -
<br />10 Passbook loans
<br />Sec. 6103. Confidentiality and Dis-
<br />sKftn (a) shall be filed -
<br />(g) Refilling Of Notice. — For purposes of this
<br />closure of Returns and Return n-
<br />'
<br />(A) Under State Laws
<br />(f) Real Property - In the case of real property. in one
<br />section -
<br />formation,.
<br />office within the State (or the county, or other povernmemai
<br />(1) General Rule. — unless notice biller. is retiladln
<br />(k) Disclosure. . of Ceftaln Retums and
<br />suOMvifle), a$ diesignated by the laws of such State, in
<br />the manner prescribed in paragraph (2) during the required
<br />Return Information For Tax Administration
<br />winch the property subject to the lien is situated; and
<br />refilling period, such nonce of lien shall Do treated as filed on the
<br />-
<br />te a• —
<br />(ii) Personal Property - In the case of personal
<br />date orrwhich it is tiled (in accordance with subsection Ill) after
<br />property, whether tangible or intangible, in one office
<br />the expiration at such rerdmg period
<br />within the State (or the county, or other governmental
<br />iz) Place For Filing. — A -0 !,Ce ill l,en retiled
<br />(2) Disclosure of amount of ouistardmg lien_ - it a notice of
<br />subdivision). as designated by the laws of such State.
<br />g•
<br />during the requred refilling period she'! h c act .e oniv
<br />lion nos been Ned pusuam to e t o 6323+..the amount of iris
<br />'":
<br />in which the property subject to trip. hen is situated
<br />cuts'3n:.ng co t. n sro„ . t,i . _c . ry ter ; 5r!csed is
<br />or
<br />(6) With Clark Of District Court - In the office of the clerk of
<br />(i) such notice of lien is rallied in the office in which the
<br />any person w'to turn ,des satisfactory written evidence that he
<br />has a right In the property subject to such lien or intends to
<br />the united States district court for the judicial dlslrlCt in which
<br />prior notice of lien was filed, and
<br />till in the case of real property. the fact of telling is
<br />obtain a right in such property
<br />the property subject to lien is situated, whenever the State has
<br />not bylaw designated one office which meets the requlfcments o'
<br />entered and recorded in an index no the extent !equired by
<br />subparagraph (A) or
<br />{C) with Recorder Of Deeds m The District 01 Columbia In
<br />subsection f0 (4), and
<br />IB) in any case ,n which. 90 days or more pna to the date
<br />feelefliteel maRscofdes of Weds of lneoistrict of Columbia. if
<br />of a telling of notice of lien ands. sucoaragiaph (A). the
<br />the properly subject to the lien is situated in the D:slr cl of
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