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<br />Eaoarpb From In*"W Ream Coda
<br />Sec. 6321. Lien For Taxes.
<br />T any peen lu eft to pay arch tax hagesct or refusal to
<br />Mal flea Wes oft damM4 the amount (including arty uhesr-
<br />efK adamanal amatmt, &doom to tit or alalalablo panty,
<br />ow No in 411 ft United Own upon &it property
<br />eN to P"ww. tglNWW rW or esrsonw. wome1N
<br />a Mien phew
<br />Sec• 6322.; eriod Of Lien.
<br />Utieee snoTUr dear is peoTkaas' fixed by law. tab ass
<br />Imigodew
<br />by Nation e321 owl nano N ten time the asemmenf
<br />If anal sold ens, gmh"n Until fen Ifabldy lor his amaett ad
<br />"N"w (a a ba " m aphv IN taxpayer arising out of
<br />ovo
<br />of ten "Will or beComes unenforceable by reason
<br />of will Sec. 6323. Validity and Priority Against
<br />Certain Persons.
<br />a..(a)�PYpihanras Nokia Of S*aN#y In-
<br />MOdWAcra LNnond And
<br />Lean Cradbm — The high imposed nay Section e32t Mail
<br />rwt be valid as aWr"et any psixo4w. one of a aeclway,
<br />Ifnweat- meNhehK's Iwnor. or "f watt hen creditor until notice
<br />hwfs it wean Inwis it* reoutr*n is of subelchon (f) has
<br />ale1 f by the Secretary
<br />It) Place For Filling Notice; Form,_
<br />(t) Piece For Filing The notice ret0rred io ,n ,0
<br />section tea) Mal be pill
<br />IA) IAner star La
<br />(Ii Ice ►roper' in IM case or real proper. in one
<br />erfoLa whim fen 3tanforten [Guilty or Char ppratnmentl
<br />fuwsthf}tatal, al designated by the s., tI such State In
<br />wfN II IN propety, subjacl to ran I'e,, s situated and
<br />hi; fmson8; Property .n ten case of Sus +sons
<br />VO". wotor Un ale b! rq".p:a ,n one ol!;ce
<br />whvan the slate .o! IM county ^ otM. ;orernmanta
<br />guinW15,pM1i as dts,lnatea by ten �' such Stele
<br />in which tits propol!y suoW !c - ! 5
<br />or
<br />'61 Mt, c,iix Of 0-v", ' the
<br />ten Un;ted slam,
<br />ten 01Open'
<br />not pay tar ot3G ate!. : <,E ^.[e.•,:•_. -..
<br />ICI will kocordlr 0! mess n ?re L _
<br />the oleo as ire Rko: w +or;mds of me a r
<br />ten progeny srple(.' it -
<br />;aw*&.
<br />O
<br />I
<br />Entered as Document Nile
<br />(2) Site of hopvty Sugsct To I,tn - Fiat purpeel, or
<br />Paralleling I t) and NI. P(DWY $hall be deamad to be sttuatd - 00 (A�trekU PropartYm In the Cap of real we". at fill
<br />(a) ► l"w prop" - In tng CM of prefonN fire",
<br />wfi~ trgl@Ief or Intangme, at me resistance of ten
<br />taxpayer at to time the Ins of then is plod.
<br />� wr+ealw � ��+R1 m• Tw resi@anp m a grporsTah
<br />of psrbnr"19 "I be "etas t be The plug at am" Tn
<br />Wft"l alscutiw aT� of tin buNnots lo loceesd, am me
<br />MW"cs of a taxpayer woes rogitim" is wMmut ten United
<br />Sono DWI be doomed to big m this District of Columbia.
<br />M Form - Tim form ems content M the notice
<br />reform to in sueaecfion (a) Shea be prescribed pay the
<br />senrestary. Such "glace Yna'm Veld -Sul
<br />other, provision of law regarding me form OI content of a
<br />notice of I"
<br />NON: 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 secunbes
<br />2. Motor vshKles
<br />7. Personal oroperty, purchased at rate,
<br />a Perspnal JIMMY purchased in cal"i Sale
<br />5 Personal property 31brecte0 to possessory hen
<br />a Real property tax and special Assessment is
<br />r Residential property tugs[f to a mechana s
<br />',en far grtmn repairs and ,mprovaments
<br />a Attorney's lions
<br />9 Certain insurance conlracl5
<br />to PSSSIt ok 'aads
<br />ml Raftilnq Of Notice. — For purrosas of this
<br />sECt:on .
<br />I GararN Rtrla. — umess nnhce of i.en is refual In
<br />me manner presrnced in paragraph 41 durml Ind reawrel
<br />e}d:nl lien"", such notice or it %hall be treated as riled on the
<br />date on which its `1100 Sun VCO'danca With subsection if)) attar
<br />IM e.pirdlmn all such relo'hl period
<br />1 Place For Filing. — � - .r,!.,e . rel,iad
<br />e v =E -C br t. „vac t:.v urv,
<br />c.: a ^. •s n.:had ,, 0cl { +.e :r. wr "h the
<br />r as ,ref, and
<br />by
<br />rr ire ,dc., (;1 rte i- F:' "iY art Idi '
<br />,fir sass .,sJ - .:.,ale
<br />r
<br />4mary r.eslesd writes, Informetlon (t TN mailer
<br />Prescribes In regulatlorq esagd by the SeCroury)
<br />conarnln8 a Ohelge In the IstassyKa residence, H a W0
<br />of Suet nge Is an std In apet@alfp whh eangesan to in
<br />this auto in winch Such r,eloeng is lout".
<br />cn R"W" NO" Padod. — In Tn dies
<br />Of any niTig of lien. Tn term "required rMlllrgf Wait' mean, -
<br />(A) the oe-Yesr MrIN ending 30 day, altar Me expiration
<br />of a years at1N The does of T l aalal,ment of Me tn. and
<br />(B) thitoni Wild ending with the exptraaonofayears
<br />after This dies" of The prau"Ifp required refilling period far
<br />such notice of glen.
<br />Sec. 6325. ' Release Of Lien Or
<br />Discharge Of Property.
<br />la) Ra(aaaa 01 Llan. — sublsct to Such
<br />rputatioe al ten Secretary may (inscribe, the Secrotary ,hall
<br />lesue a certTtcste Of rateaa of Dry lion Imposed with rudgi to
<br />any Internal toy"" to hot Iatr tngn 30 days star the day on
<br />which -
<br />(I) Libutty Satilfgd or Uylforceaelo . The Sscmary
<br />finds Met fen liability fdr ten amount ""am. IQ" tea with all
<br />interest m respect tercet, hag been fully satisfied or nga
<br />become legally ummforceable; ar
<br />(2) Bond Accepted - There ie furnished to MM Secretary and
<br />accepted by films bond that is conditioned upon to payment 01
<br />the amount aneued, together wim all interest in respect
<br />mai wtthin Nat time Prworlbed by law (including any
<br />extension of such t,mel, and mat Is in accordance with Such
<br />reqtlirsrnent relating to falls. conditions, and form dl ten bond
<br />and sureties thereon, as may be specified by such regulations
<br />Sec. 6103. Confidentiality and Dis-
<br />closure of Returns and Return In.
<br />formation.
<br />(it) Dkciosun of CertNn RelYms and
<br />R*Nm information For Tax Adfministrallon
<br />PYrpoaaa. —
<br />i2t ClsGOS�re of amouat or m.i,tand,ng uen n a nc.ce of
<br />any person w',o Iti-shes sal:slactory w ifitn [`dente that he
<br />pas a •,ghi .'r. P,opeflV 5 be..! ;:; 5 ... n; .mends to
<br />obtain a r p %"i, ptcve "r
<br />9
<br />�n
<br />Z
<br />Grantee —
<br />Numerical �._.—
<br />Sr il;i' Z? ;'11! In 011
<br />ll_
<br />/
<br />(2) Site of hopvty Sugsct To I,tn - Fiat purpeel, or
<br />Paralleling I t) and NI. P(DWY $hall be deamad to be sttuatd - 00 (A�trekU PropartYm In the Cap of real we". at fill
<br />(a) ► l"w prop" - In tng CM of prefonN fire",
<br />wfi~ trgl@Ief or Intangme, at me resistance of ten
<br />taxpayer at to time the Ins of then is plod.
<br />� wr+ealw � ��+R1 m• Tw resi@anp m a grporsTah
<br />of psrbnr"19 "I be "etas t be The plug at am" Tn
<br />Wft"l alscutiw aT� of tin buNnots lo loceesd, am me
<br />MW"cs of a taxpayer woes rogitim" is wMmut ten United
<br />Sono DWI be doomed to big m this District of Columbia.
<br />M Form - Tim form ems content M the notice
<br />reform to in sueaecfion (a) Shea be prescribed pay the
<br />senrestary. Such "glace Yna'm Veld -Sul
<br />other, provision of law regarding me form OI content of a
<br />notice of I"
<br />NON: 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 secunbes
<br />2. Motor vshKles
<br />7. Personal oroperty, purchased at rate,
<br />a Perspnal JIMMY purchased in cal"i Sale
<br />5 Personal property 31brecte0 to possessory hen
<br />a Real property tax and special Assessment is
<br />r Residential property tugs[f to a mechana s
<br />',en far grtmn repairs and ,mprovaments
<br />a Attorney's lions
<br />9 Certain insurance conlracl5
<br />to PSSSIt ok 'aads
<br />ml Raftilnq Of Notice. — For purrosas of this
<br />sECt:on .
<br />I GararN Rtrla. — umess nnhce of i.en is refual In
<br />me manner presrnced in paragraph 41 durml Ind reawrel
<br />e}d:nl lien"", such notice or it %hall be treated as riled on the
<br />date on which its `1100 Sun VCO'danca With subsection if)) attar
<br />IM e.pirdlmn all such relo'hl period
<br />1 Place For Filing. — � - .r,!.,e . rel,iad
<br />e v =E -C br t. „vac t:.v urv,
<br />c.: a ^. •s n.:had ,, 0cl { +.e :r. wr "h the
<br />r as ,ref, and
<br />by
<br />rr ire ,dc., (;1 rte i- F:' "iY art Idi '
<br />,fir sass .,sJ - .:.,ale
<br />r
<br />4mary r.eslesd writes, Informetlon (t TN mailer
<br />Prescribes In regulatlorq esagd by the SeCroury)
<br />conarnln8 a Ohelge In the IstassyKa residence, H a W0
<br />of Suet nge Is an std In apet@alfp whh eangesan to in
<br />this auto in winch Such r,eloeng is lout".
<br />cn R"W" NO" Padod. — In Tn dies
<br />Of any niTig of lien. Tn term "required rMlllrgf Wait' mean, -
<br />(A) the oe-Yesr MrIN ending 30 day, altar Me expiration
<br />of a years at1N The does of T l aalal,ment of Me tn. and
<br />(B) thitoni Wild ending with the exptraaonofayears
<br />after This dies" of The prau"Ifp required refilling period far
<br />such notice of glen.
<br />Sec. 6325. ' Release Of Lien Or
<br />Discharge Of Property.
<br />la) Ra(aaaa 01 Llan. — sublsct to Such
<br />rputatioe al ten Secretary may (inscribe, the Secrotary ,hall
<br />lesue a certTtcste Of rateaa of Dry lion Imposed with rudgi to
<br />any Internal toy"" to hot Iatr tngn 30 days star the day on
<br />which -
<br />(I) Libutty Satilfgd or Uylforceaelo . The Sscmary
<br />finds Met fen liability fdr ten amount ""am. IQ" tea with all
<br />interest m respect tercet, hag been fully satisfied or nga
<br />become legally ummforceable; ar
<br />(2) Bond Accepted - There ie furnished to MM Secretary and
<br />accepted by films bond that is conditioned upon to payment 01
<br />the amount aneued, together wim all interest in respect
<br />mai wtthin Nat time Prworlbed by law (including any
<br />extension of such t,mel, and mat Is in accordance with Such
<br />reqtlirsrnent relating to falls. conditions, and form dl ten bond
<br />and sureties thereon, as may be specified by such regulations
<br />Sec. 6103. Confidentiality and Dis-
<br />closure of Returns and Return In.
<br />formation.
<br />(it) Dkciosun of CertNn RelYms and
<br />R*Nm information For Tax Adfministrallon
<br />PYrpoaaa. —
<br />i2t ClsGOS�re of amouat or m.i,tand,ng uen n a nc.ce of
<br />any person w',o Iti-shes sal:slactory w ifitn [`dente that he
<br />pas a •,ghi .'r. P,opeflV 5 be..! ;:; 5 ... n; .mends to
<br />obtain a r p %"i, ptcve "r
<br />9
<br />�n
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