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Is- <br />Qh <br />bOl" FfOM Iallfrlfl IIIIIIIIIIIIJIM11111111 Code <br />M Sflw Of he" Illusion To I* - For isripisesse of <br />Secretary revelved W. fns Information (in the Maxim <br />Eintered 9j; 00"u""" N" <br />paragraphs (1) and (4), property "I be deemed to be affiliated • <br />prescribed In regulation Issued by the secretary) <br />O <br />8 L-jiessal 2 2 3 0 <br />'Grardar <br />mm" 80"1nftuwwsmwm Hamm <br />shift" WAW; or <br />k_ <br />It any Pas Now 10 pay any tax mislaM of return to <br />(B) PKN(W pr"" • in ft am Of We" prop". <br />UN #%to In which no famm is maw. <br />(irantee <br />whether las"Iblis of Internees, at the Midefill of an <br />8K $dO#IW WmkuK 80OM" to beat. of Unstable pruft, <br />KA <br />i'A) <br />(3) In IN case <br />WPNW WWt say COW 10 RW mom In adftm that <br />fols Purilleffes of personal M M. ft nailliffm of a cortionotheas <br />of any period* means - <br />00 he a ban In few of ft Nw Ilkshis upon alt Property <br />or poestforship shag" be dealings to be this Place lit which the <br />(A) the owyear period ending 30 days aft the expiration <br />and "" " foopsilly. WNWW red W wasinal, belorting <br />pri"I executive offift of Use business to fee". SO is <br />of 0 Years anifir an to of the "Morment of the in, and <br />as rim so <br />787 AM z! Ail I 1 01 <br />(a) the orthy"r W106 oftfto with the expiration of ill Yom <br />Sa. 6M hdW Of Lien. <br />Spain "I be darned to be In the District of Columbia. <br />. W Form • 'no - term and content of III ft0a <br />&fW that elm of the prow" r"Wrod reffilling Jostled fair <br />- such riffissaftfort. <br />� <br />referred to In subsection it) stuall be I ", ft <br />UrAn - Is an it Owk"V fixed by law. tho hen <br />ilksbasty. such'„ sw . be varks 1 Whittier <br />Sec SM. Release Of Lien Or <br />I W byncem=Ow"atftttffd use ans"emort <br />If leads Was lisibility IN Me amount so <br />other provision of law remoardinno tftm I mial c <br />r Of Oft"M of a <br />Discharge Of Property. <br />(W I fudw"m aphw the taxpayer Brial"ll out 01 <br />notice of Ilan. <br />n e, <br />P <br />SL <br />regulations to the Secretary may proscrilike. the Secretary shall <br />all "as of trass. <br />bOl" FfOM Iallfrlfl IIIIIIIIIIIIJIM11111111 Code <br />M Sflw Of he" Illusion To I* - For isripisesse of <br />Secretary revelved W. fns Information (in the Maxim <br />paragraphs (1) and (4), property "I be deemed to be affiliated • <br />prescribed In regulation Issued by the secretary) <br />Sec. 6321. Lion For Taxes. <br />(A) ftO hooll • In the CM of read or at His <br />mm" 80"1nftuwwsmwm Hamm <br />shift" WAW; or <br />of ififich Hod Is miss JIM In jacceirdadispe with sulostalfign (I) In <br />It any Pas Now 10 pay any tax mislaM of return to <br />(B) PKN(W pr"" • in ft am Of We" prop". <br />UN #%to In which no famm is maw. <br />Pay ON um offer shall the ~ (Ift"ing any intar• <br />whether las"Iblis of Internees, at the Midefill of an <br />8K $dO#IW WmkuK 80OM" to beat. of Unstable pruft, <br />Willysir at the fire@ the notice of Has Is filed. <br />(3) In IN case <br />WPNW WWt say COW 10 RW mom In adftm that <br />fols Purilleffes of personal M M. ft nailliffm of a cortionotheas <br />of any period* means - <br />00 he a ban In few of ft Nw Ilkshis upon alt Property <br />or poestforship shag" be dealings to be this Place lit which the <br />(A) the owyear period ending 30 days aft the expiration <br />and "" " foopsilly. WNWW red W wasinal, belorting <br />pri"I executive offift of Use business to fee". SO is <br />of 0 Years anifir an to of the "Morment of the in, and <br />as rim so <br />rosislance of a tateparyor whose inkildlearce Is without the Unlaid <br />(a) the orthy"r W106 oftfto with the expiration of ill Yom <br />Sa. 6M hdW Of Lien. <br />Spain "I be darned to be In the District of Columbia. <br />. W Form • 'no - term and content of III ft0a <br />&fW that elm of the prow" r"Wrod reffilling Jostled fair <br />- such riffissaftfort. <br />� <br />referred to In subsection it) stuall be I ", ft <br />UrAn - Is an it Owk"V fixed by law. tho hen <br />ilksbasty. such'„ sw . be varks 1 Whittier <br />Sec SM. Release Of Lien Or <br />I W byncem=Ow"atftttffd use ans"emort <br />If leads Was lisibility IN Me amount so <br />other provision of law remoardinno tftm I mial c <br />r Of Oft"M of a <br />Discharge Of Property. <br />(W I fudw"m aphw the taxpayer Brial"ll out 01 <br />notice of Ilan. <br />(a) ROMM 01 Lion. — sullied to such <br />h, <br />SM Hallsift SAW* V NMI wrionforcealike by ream <br />Ill See section 6M(b) for protection for <br />regulations to the Secretary may proscrilike. the Secretary shall <br />all "as of trass. <br />certain interests even though notice of lion <br />to <br />Issue a c" "Ni of Wastes of any Jim Imposed with respect to <br />Sec. 6323. Validity and Priority Against <br />imposed by section 6321 is filed with respect <br />any intornatirevem tax not later than 30 days MW the day on <br />Certain Persons. <br />to: <br />I I Liability Satisfied or unenforceable - The Secretary <br />(a).111sigiotolmiliff's. HoMm Of Swxfty in- <br />I Securities <br />firds that the liability for the amount seemed. together with all <br />feff M "!to l" I UWAM kW <br />2 Maher vehicles <br />interest in respect thereof, his been fully satisfied or has <br />become "&fly unentorcluble; or <br />UN credbirs. — The Win imposed by Section il shall <br />3- Personal property purchased at retail <br />4 Personal pro" purchased In casual sale <br />f2I Bond Accepted - There is furimshad! to the Secretary and <br />net be va#d as against wry ourchow. holder of a many <br />5, Personal ProWty subjected to possessory lion <br />accepterclity, himationdthat iscitridificined upon thepsymennof <br />WftmK msowft's Banker. ar Judgment list, creditor until not" <br />5 Real prop" tax and Special assessment flails <br />the amount &$&exreed, together with all interest in respect <br />MVW W" if me of subsection in his <br />7 ROSWOMidi OM"M SUbltd to A mechanic's <br />ttwoot. within the time prescribed by law jIncluding any <br />beem filed by IN lkicrerbuyi� <br />lien for certain repair$ and improvements <br />Mention of such time). and that Is in arcordance with such <br />e. Atterney's lions <br />requirements felaling 10 terms. conditions, and form of the bond <br />(I PIM For MM Noftr, Forill <br />Cotten insurance contract <br />and sureflift thereon, as may be specified by such regulations. <br />(1) Piece For Filing , The notice referred to I, sub. <br />10 Passbook loans <br />Sec. 6103. Confidentiality and Dis- <br />file <br />Who (a) " be d - <br />(A) under Seem Lewis <br />(Q) RI" Of NOON. — For purposes of this <br />closure of Returns and Return In- <br />(I) kill Properly - In ft case of real ;,to", In one <br />Section - <br />formation. <br />etnes within in, Sit" (Of the County, of other govemmltmi <br />III Gerfel Ruille. — unless notice of lion is refiled In <br />(k) Disdorim of Certain ReWifirlisand <br />rjbdk*mj � as distrAw by the laws of such State. In <br />;;;;� <br />the marmer prescribed in paragraph (2) during the required <br />RoWm Infonnation For Tax Adstration <br />who N turw to the Ilan's sivarted; and <br />rattling poriol such notice of lisp ones betrested as tried on 11, <br />(N) Pas" Property - it) the case of Personal <br />date Orywhich 11 is filed (in accordance with subsection (III flit <br />j..� <br />pUMo$9 _ <br />fill"". whether tediffilaild W mustodst. in ON Office <br />the expiration of such reffling period <br />wftn the State iv the county, or other governmental <br />(2) PIM For F111114 — A notice of lien refiled <br />(2) Disclosure of amount of outstanding lien. - If a notice of <br />toovtsioni. as designated by the Ia.$ of such State, <br />if) Drop" SAXI to the ilert Is s1tualac <br />daring the required Wiling period shall Do effective only <br />lien has been filed pursuant to secl=6323(f). the amount of the <br />outstanding obligation secured by SaLh lien may be disclosed to <br />or <br />(a) Wft clerk Of Distria Cow - in " office of the clerk of <br />Al I - <br />W such notice at lien is refiled in the office in which five <br />person who furnishes satisfactory written evidence that he <br />111�nyy tight in the oroperly subject to such lien or Intends to <br />the Urnexid Stakes district court for the judtcral district Iri which <br />prior notice of lien was filed. and <br />alaint n rty <br />ob a ght I such prop e <br />the property subject to Imin is situated, whenever the State has <br />(;it in the case of real proptrty. he fact or relsling is <br />I I <br />matitylawdeatignatef! am office which meets me rejure,enisof <br />anififed and recorded in an index to the extent requifed by <br />aftwWao (A) of <br />subsection 111 (41, and <br />(C) with filleardw 01 Operes Of This DIsilict Of Coli,mota - in <br />(B) in any case in which, 90 days or mote p,c, to the date <br />meelfiamdeNaerat aloss"aftiniet NSI,Kt or cola.0'a"I <br />of a relilml; of notice of I-on under SuDparagia;h (A) the <br />the Prop" subject 10 the lilrn iS SItUAWO 11 the OiSt"Cl lit <br />a <br />a <br />I <br />01 <br />