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I <br />In <br />1 <br />n \` <br />i� <br />111 <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 <br />