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<br />bmph From Internet Review Code
<br />Sec. 6321, Lien For Taxes.
<br />If any Person ` a pay arry'taa nMNea or muaea to
<br />MY IN aanN after danwd tlee aRWM (including any IMp.
<br />,K ft amount, motion M W, or aw,aaba W44Y.
<br />ow be With any cow MM a Ice In few of era � aria ate van therMOl
<br />upon all to aging
<br />pralsr9r, 111MtlNr rstl ¢r OarsoM1, beiorgtng
<br />Sec. 6322. Period Of Lien.
<br />theta anoft eeY a y heed by law, tan hen
<br />lal0, by section pct shelf ant at eM time the asewmerit
<br />a mate wed "I antiMe fal the Iabhfty Ice the amot' se
<br />aa,aeae for a judgment apah't the aepayeff arising out of
<br />NICII'labillty) It satisfied or becomes unernforaabte by reason
<br />all Jape of tine.
<br />Sec. 6323. Validity and Priority Against
<br />Certain Persons.
<br />(a) Pwthuo k !Mdw Of Smijiftp 1,
<br />tanaft/�s.�M�ed��anlc's Linkers, And dudMnt
<br />:.hell Qodl L — The hen Imposed by action $321 shall
<br />Mt be valid as against any purchaser, holler of a security
<br />Irnwal mQPhMle't" Mr- of pdpmant fish creditor unlit Mtiu
<br />tiNreaf which mate the requiremems of subea f n (f) nee
<br />been filed by tan Socraary .
<br />M PMoe For "NOWI; Form. —
<br />(1) Piave For Filing - The notice referred to r. sub.
<br />section (a) shall be filed -
<br />p) Under Sate Laws
<br />(i) Feel Property - In the case of real property. In one
<br />office within µca Sate (or the county . or other governmental
<br />subdivision), as designated by the laws of such State. In
<br />which the property subject to the Len is snoated and
<br />('it Personal Property In the cast of personal
<br />¢warty, whether tangible or Intangible, .n one office
<br />within the Sate for the county, Of othe, governmental
<br />sub Ith"S1pn), as designated by the :'aids lie such state.
<br />In which the property subject to !r. . s situaleC
<br />or
<br />(III With Clerk Of D,stnet Court. In the ch!�e or the c:e•e M
<br />IN United States district coon for the Iudm,ai C 111 1, wr¢a
<br />Ins property s::blect to lien :s situated. wr:•..u,:, •„ o-
<br />nolbylawCes,gnated cne cLae whrn lees -
<br />subearagraph (A). or
<br />(C) With rtecoider Of Deeds Of The Drst c 01 Cobc,t z :n
<br />lheefnaofthe flec¢fdefof Deedsof the Dslrcto Coaurrn.a .f
<br />the Property subject to !,he lien s situated m tat r,p;fncr of
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<br />Y} st, Oi)r ?1rTlB nit IBC;.:
<br />$I-- .I 21
<br />l!rondar
<br />rlumrical
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<br />I anus Of ►ropeny adbi- To Lan • For portion, m
<br />paragraphs (t) and (q, property Met! be deamod to be eltuated
<br />(A) Aw PrOparty . In tan ca, of real property, at As
<br />"you location: or
<br />(a) Pill— Property - in tan can of Ileraanal
<br />whethw arglNe or InM"IfIg, It the rseldanaceM tllrt
<br />taxpayer n the ales the notice of Ian te fad.
<br />For PUMO MofparprWMm.alerrl Wm ofacprpprdabn
<br />ar !artnemhip shall be 0 8 ad to be the plea at which the
<br />Pflftlw axaatire ofAa of ale buHe,ea te IocoMd, afk tan
<br />re,warue of a taxpayer where swans Is WNW this unf rat
<br />BtaMa aMil be darned M be te the DNvkt of Columba.
<br />(3) Form - The farm prop COM M, H the Mee,
<br />relerrad to In subsection (a) Man be wattfaed by ate
<br />Secretary. Such netks SW be valid notwithstanding any
<br />other provision of law regarding the form or content of a
<br />notice of lien_
<br />NOW See section 6323(b) for protection for
<br />certain interests even though notice of lien
<br />unposed by section 6321 is filed with respect
<br />to:
<br />I. Securities
<br />2. Motor vehicles
<br />3. Personal property purchased at retail
<br />a Personal property purchased in usual sale
<br />5. Personal property subletad to Possessory lien
<br />e flea! property tax and special assessment liens
<br />T Residential property subject to a mechanic's
<br />lien for certain, repairs and improvements
<br />d. Attorney's liens
<br />9 Certain insurance contracts
<br />10 Passbook loans
<br />(9) Raffling Of Nouns. — For purposes of his
<br />section -
<br />1 U General ROM, — Unless notice or lien Is relied in
<br />the manner prescribed in paragraph (2) during the required
<br />r ef,hng period, such notice of lien shall be heated as filed on the
<br />date an which it is filed pre acco• dance with subsection Ifl1 after
<br />the expiration of such refihno period
<br />i2) Plaza For Filing. — A ndhce of hen ref-led
<br />d.innc IM requred rehlmg period sha:, be Mlpo"E a ,
<br />AI d
<br />I seer notice of hen is refded rr the ofh!e m which the
<br />ono; nonce o1 !,en was filed and
<br />n t ^.e case of real property me fast r :efihng is
<br />"crdec ; an :nCei m rr'.e enec red by
<br />91 m am case .r: wn¢h. 30 lie l rte date
<br />of a retdmg of notice of Len r s cceraq.a ✓.1 (Ai. the
<br />t�
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<br />a,cmary raarwd tetttEwl m iffin" n (m the ft'M
<br />pra,ttioe0 In rraWatiaa !aced by the aecrsbry)
<br />Off W Jim a � ff fld N sith �n a�ra�a
<br />the $faM in ~ rAhh, raa.... a MUMS.
<br />ofany)no***SdpRdkd Perled. — In the can
<br />(M tan oM reptlrad aheng period" mean,
<br />yid period shiINng 30 day, after the eepl atlon
<br />of $ yar, afar tan dean ol tan aa,afe,ltt of tan tax. and
<br />I8) fan ono -year Wod mIli with the expiration ofd years
<br />After the elm of the pr c" rpulndlfift parlod for
<br />such notice of lien.
<br />Sec. 6325. Release Of Lien Or
<br />Discharge Of Property.
<br />(a) R1Neeae Of LINT. — subject to such
<br />regulations as the Secretary may prescribe, the secretary than
<br />Issue a certificate of release of any lien IMPOW with raped to
<br />any Internal ream tax not later than 30 dap afar the day on
<br />which -
<br />rinds Liability
<br />at ran lbs �t
<br />ty for the &moi ntassessed. together with all
<br />Interest In respect thereof, has been fully sallsljed or has
<br />become legally unen!olcable: or
<br />acupteddby him A boots that is cadMitioned upon the payment o!
<br />the amount assessed, together with all Inletist In respect
<br />thereof, within the time prncnbed by law (including any
<br />extension of such lime), and that Is in accordance with such
<br />requirements reeling to terms, conditions, and form of the bond
<br />and sureties thereon, as may be specifin by such regulations
<br />Sec. 6103. Confidentiality and Dis-
<br />closure of Returns and Return In-
<br />formation.
<br />(it) OkCligalifire Return For TAX Administration
<br />Purposes. —
<br />121 Disclosure of amount of oulslaodm9 hen . 0 a notice of
<br />hen has Peen bled p, r uanr to secf,o. 6323ift the amdunl of the
<br />oaslandmg ,G'.:galW seared by L =n may be dtr,sclosed to
<br />any person who lurmshes satisfaclrry written evidence that rte
<br />has a ,qM in the property sub,,,l m such iron or intends to
<br />obtain a right m such property
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