3
<br />s
<br />From Inure" Rwtnw Code
<br />Sec. 6321. Lien For Taxes.
<br />n any patron Ii sae h aaY a ty m mp) «te or reruns to
<br />Pay ale tae am danaq the anfount r slum g any miK.
<br />eat adaeontl amount. adttfsn b tea. « aseaabb perlafty,
<br />baps a a �tIby t t� rw In eddiaon IMnh)
<br />W hand M ill mud B4ta upen all popaty
<br />b two to p'"". whww to or personal, briongln®
<br />Sec- 83'12• Period Of Lien.
<br />(ifaa aneMa doh Is spa in"lly Reed by law, the kat
<br />impost by Wt* 6,321 SMil orlse at the fine the aaseamatf
<br />h mesa std MNfcsrtom WWI Ma liability for ill amldnt ed
<br />ateawd lot a luopment aga i ft tae
<br />rp mrl b "'WIN Of Rata arising out o1
<br />N 4wa a dine. beeaMa uhenf «uabb by reaaor.
<br />Sec. 6323. Validity and Priority Against
<br />(u PwChaWs eof in Persons.
<br />feot�^Y, t�iltdY►efAe's Llwwm Ands tfn-
<br />Lkn w — The ton tmpoaoo by Section Sri Molt
<br />not M eaNd es "amt any purchase,. M!ow Of a WTut!ty
<br />mat. raaatalk's Itaor, «Rtdgmaq Fen treditar umu mace
<br />thenal which mesh the rpuinmsnU or Subsanon 1n has
<br />ease filed by the Saratasy
<br />11 Pleee For F p Notlor, Form_
<br />(1) Me* For Flnrtg . The notice starred to in Su.
<br />MCeon All Mal h it" .
<br />(A) t %is law
<br />Ofnp)witMn)ew State for thecounsty,o, oahe,apetty, !n all
<br />gevanmenlal
<br />auwpy, asipnatee by the laws or 5uph Stall. in
<br />"a fM property subwf b ula Ilan a snua, oa and
<br />(il Personal Property . In the pa.e Ot wsOna]
<br />a vi arry, wMtha tangible « intangible. in ,aft office
<br />ohMin the state (of the count y. or aloe; porarnmenta'
<br />in :z for). as Oft'gnal" by the !awl or such Stale
<br />or
<br />or ch the properly S-Ow to the ,!en. S sit "IN
<br />fe) W!M Clark Of District Cowl. In the oniCe of the clerk of
<br />the U «hd States district court it, the lucOcial tl!stnct to wean
<br />the pbPIM subject to next ss situated, .,-never the Stalc has
<br />het DY law oaignated one oe¢e Sun :ch'Gels !rte •e.1u,,..,e,.IS c,
<br />uftarwaph IA), o,
<br />(C) With McOfdtt Dr Deeds Cf the o. I
<br />lM Ofhdea dal RK «era of Dads of the Dsl [
<br />the plow, Subiec! to the lien 'S S"'ated �
<br />Columbus. ... - ,... =!
<br />ads
<br />I
<br />I
<br />� g
<br />Fntere<i as Document No.
<br />(� Stole Ot ►repertr Subleet To Lbn -for p«ooea N
<br />ptnprapna (t) and N). Oropertl' Shen a lathed to D. anuaa6.
<br />(A) Mal haa
<br />oty . to the as of real oropsrt 64 hum.
<br />M
<br />IB) r
<br />tatgWhether ther ae m •tMle1 th aetaal rc pe aps,
<br />For of ela
<br />to der a ew time tM trot"* at Ilan b nhd.
<br />a 6arMSreNa pagn{dt R) fat. dta Sl txxPraeeo
<br />a sna1N 9e staled h be ft o a whO the
<br />p 0010111 exacuti" efBq N Me kwnm b Massa/, orb ft
<br />mean* of a taspeyer OMa raldatoe is wiehgt the UMW
<br />still anal! a dame to a m sh tMtrkt of Calgmpta.
<br />Mares or Form m The r «m aq content N ale no of
<br />e�bdeelian eel atoll D• preacrFba DY ale
<br />Secrdtary Such NOW idub to .valid mew
<br />ofhp praylaon or law to «
<br />.. of Mtn.
<br />:rlNnp dw form *atetm of a Nob: See section 6323 {b) for protection for
<br />certain interests even though notice of lien
<br />imposed by section 6321 is filed with respect
<br />to
<br />I Sec«nlas
<br />2 Motor vemc!es
<br />3 Po,,ansl p,Cj_y gurcnaaed at rotas
<br />a Personal ptdperty purchase In
<br />5 personae rp aaual sae
<br />property N spoci t0 Memory mt 1 Iwo
<br />d Real «sleety ter+ ant apoclal uaument hens
<br />f Riallai ttef property auAlecl td a natanc e
<br />lien far coltain repairs BrIC Imp,ovemenll
<br />e An«neya uens
<br />B
<br />rattan !nwithice convects
<br />ID Passbook loan4
<br />`2i RM" Of NoeCt. — so, purposes of this
<br />*echo,
<br />!"' "of" Rule. — Duress nonce at Ile, Is rehled In
<br />the manner prescribed in paragraph (2) during the required
<br />retiilnp period, such nol!ce of Il" snail be treated as 1110 on the
<br />daft pis which It IS filed ins aCCOrda1ca wind caasection trq anef
<br />the Eaprmlon 01 such nhhtng period
<br />tat Place For Filing. — A "once of Men r td
<br />_„ring Ins recuveC ""'n; penal 5ha" ac eft acnre only
<br />a,
<br />!A.., . y.
<br />GI suLn r. «tGe of hen I] ""'on the office in winch Me
<br />Dco, notice Of Iron was flied. one
<br />''o :n the Case of real property, rise tool of •ehi;np ,a
<br />Bniered and It d4t`ed to An index to the extent recurred by
<br />x bsECS o. !q q a..d
<br />9 a r cane Sur r. 90 oar ca n., ,.
<br />Of a a�., :rip of nonce a' "on �: iCe' Su Jpardgtdp!''i Aj, she
<br />Secretary reatwa wrttgr lnrormadbn (In fire mamtar
<br />c Sri I✓ !: n rpWte«n brae by the Saaetary)
<br />Ntugln.b= )1 ncaw� eo�a
<br />Me M iM�fn ant raider* b bead.
<br />rs) Roquktd RO Nq Puled — in Ma rhea
<br />of any me* N an• UW WM "reoldM refdlnp Derbd° mom
<br />(A) the oM•yar paled anang Sp days after 1M extpiratlon
<br />a e Yon after ill dab o1 the aaeaaMrtt of the text. end
<br />(B) ill em•yar palled abdAg wlM the tapinB«tefeyan
<br />alter Me ch A N ill prOW" rOWmd reebg Pried for
<br />Such noB* of Jim. .
<br />Sec. 6M. Release Of Lien Or
<br />Discharge Of Property
<br />r .
<br />Is) RtINIt -1 —1• — bi~ to such
<br />guatiem a the Sofxehry may prescribe. the Sedrerary ahee
<br />issues cats icates of release of arty Ile Impesed with respect to
<br />wMq;
<br />any h What revenue tax not late, Man 30 days anar the day on
<br />-
<br />(1t liability Satisfied or Urentforcefele - The Secretary
<br />,,tale that the liability for ill amom assessed: together with all
<br />Interest in r"Mt theral has been fully satisfied of has
<br />*came Idga'ly unenforceable. or
<br />12) Bond Accepted Then is furnished to the Secraary And
<br />accepted by him a bond that Is ctMdleomd upon the payment of
<br />Me amount Sassed, together with all Intact in repeat
<br />thereof, within the time oqurlbod by bur (Including any
<br />extension of such LIMA), and that Is In accordance with such
<br />And o mate raping to tam "• condeione. and form of the bond
<br />and aaetbe Moran, as may be $Wifiod by Such regulations.
<br />Sec. 6103, Confidentiality and Dis-
<br />closure of Returns and Return In-
<br />formation.
<br />(k) Dirt of CerWn Returns end
<br />0. ___
<br />Ro�undI_nfoMIW For Tax Administration
<br />r Y,�• —
<br />Qi O'SClo5ule Of2mounlof OuIltand'ng Ilan IIanObGe 01
<br />!stn nos OOen tiled pursuant to Secisc, Mill the amount of tna
<br />ourstanamg oohgauun secw ee b, such i "', may be e'sc osed to
<br />any person w00 furnishes Satisfactory written emdence that he
<br />rise a right in the property subleCl 10 sucn hen err InhntlS to
<br />abeam a ngnt m such property
<br />s.�
<br />1�
<br />w
<br />i f li 2
<br />Grantor -�
<br />OGrantee
<br />Q
<br />AAq
<br />'S� 11 All Alf 9 53
<br />I "nc
<br />(� Stole Ot ►repertr Subleet To Lbn -for p«ooea N
<br />ptnprapna (t) and N). Oropertl' Shen a lathed to D. anuaa6.
<br />(A) Mal haa
<br />oty . to the as of real oropsrt 64 hum.
<br />M
<br />IB) r
<br />tatgWhether ther ae m •tMle1 th aetaal rc pe aps,
<br />For of ela
<br />to der a ew time tM trot"* at Ilan b nhd.
<br />a 6arMSreNa pagn{dt R) fat. dta Sl txxPraeeo
<br />a sna1N 9e staled h be ft o a whO the
<br />p 0010111 exacuti" efBq N Me kwnm b Massa/, orb ft
<br />mean* of a taspeyer OMa raldatoe is wiehgt the UMW
<br />still anal! a dame to a m sh tMtrkt of Calgmpta.
<br />Mares or Form m The r «m aq content N ale no of
<br />e�bdeelian eel atoll D• preacrFba DY ale
<br />Secrdtary Such NOW idub to .valid mew
<br />ofhp praylaon or law to «
<br />.. of Mtn.
<br />:rlNnp dw form *atetm of a Nob: See section 6323 {b) for protection for
<br />certain interests even though notice of lien
<br />imposed by section 6321 is filed with respect
<br />to
<br />I Sec«nlas
<br />2 Motor vemc!es
<br />3 Po,,ansl p,Cj_y gurcnaaed at rotas
<br />a Personal ptdperty purchase In
<br />5 personae rp aaual sae
<br />property N spoci t0 Memory mt 1 Iwo
<br />d Real «sleety ter+ ant apoclal uaument hens
<br />f Riallai ttef property auAlecl td a natanc e
<br />lien far coltain repairs BrIC Imp,ovemenll
<br />e An«neya uens
<br />B
<br />rattan !nwithice convects
<br />ID Passbook loan4
<br />`2i RM" Of NoeCt. — so, purposes of this
<br />*echo,
<br />!"' "of" Rule. — Duress nonce at Ile, Is rehled In
<br />the manner prescribed in paragraph (2) during the required
<br />retiilnp period, such nol!ce of Il" snail be treated as 1110 on the
<br />daft pis which It IS filed ins aCCOrda1ca wind caasection trq anef
<br />the Eaprmlon 01 such nhhtng period
<br />tat Place For Filing. — A "once of Men r td
<br />_„ring Ins recuveC ""'n; penal 5ha" ac eft acnre only
<br />a,
<br />!A.., . y.
<br />GI suLn r. «tGe of hen I] ""'on the office in winch Me
<br />Dco, notice Of Iron was flied. one
<br />''o :n the Case of real property, rise tool of •ehi;np ,a
<br />Bniered and It d4t`ed to An index to the extent recurred by
<br />x bsECS o. !q q a..d
<br />9 a r cane Sur r. 90 oar ca n., ,.
<br />Of a a�., :rip of nonce a' "on �: iCe' Su Jpardgtdp!''i Aj, she
<br />Secretary reatwa wrttgr lnrormadbn (In fire mamtar
<br />c Sri I✓ !: n rpWte«n brae by the Saaetary)
<br />Ntugln.b= )1 ncaw� eo�a
<br />Me M iM�fn ant raider* b bead.
<br />rs) Roquktd RO Nq Puled — in Ma rhea
<br />of any me* N an• UW WM "reoldM refdlnp Derbd° mom
<br />(A) the oM•yar paled anang Sp days after 1M extpiratlon
<br />a e Yon after ill dab o1 the aaeaaMrtt of the text. end
<br />(B) ill em•yar palled abdAg wlM the tapinB«tefeyan
<br />alter Me ch A N ill prOW" rOWmd reebg Pried for
<br />Such noB* of Jim. .
<br />Sec. 6M. Release Of Lien Or
<br />Discharge Of Property
<br />r .
<br />Is) RtINIt -1 —1• — bi~ to such
<br />guatiem a the Sofxehry may prescribe. the Sedrerary ahee
<br />issues cats icates of release of arty Ile Impesed with respect to
<br />wMq;
<br />any h What revenue tax not late, Man 30 days anar the day on
<br />-
<br />(1t liability Satisfied or Urentforcefele - The Secretary
<br />,,tale that the liability for ill amom assessed: together with all
<br />Interest in r"Mt theral has been fully satisfied of has
<br />*came Idga'ly unenforceable. or
<br />12) Bond Accepted Then is furnished to the Secraary And
<br />accepted by him a bond that Is ctMdleomd upon the payment of
<br />Me amount Sassed, together with all Intact in repeat
<br />thereof, within the time oqurlbod by bur (Including any
<br />extension of such LIMA), and that Is In accordance with such
<br />And o mate raping to tam "• condeione. and form of the bond
<br />and aaetbe Moran, as may be $Wifiod by Such regulations.
<br />Sec. 6103, Confidentiality and Dis-
<br />closure of Returns and Return In-
<br />formation.
<br />(k) Dirt of CerWn Returns end
<br />0. ___
<br />Ro�undI_nfoMIW For Tax Administration
<br />r Y,�• —
<br />Qi O'SClo5ule Of2mounlof OuIltand'ng Ilan IIanObGe 01
<br />!stn nos OOen tiled pursuant to Secisc, Mill the amount of tna
<br />ourstanamg oohgauun secw ee b, such i "', may be e'sc osed to
<br />any person w00 furnishes Satisfactory written emdence that he
<br />rise a right in the property subleCl 10 sucn hen err InhntlS to
<br />abeam a ngnt m such property
<br />s.�
<br />1�
<br />w
<br />
|