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<br />From InNrnal Revenue Code
<br />Sec. 6321. Lien For Taxes.
<br />tt any pgaon IIAge 4 pay any tax hsgleete Dr glues to
<br />NY tee aAma after 14mAM, Ste amount (including any IntH-
<br />I"�Y —.ill - am®unt. ai4l. [0 lq, Or aaseep4 pMety,
<br />Z ba A Ilan r = H maY — M edeMen m+rHal
<br />will fet'er Bla Chow States upon all prop"
<br />to Nrtf fh to pr @perry, WMSISr (W t oreonal. Da
<br />Sec• 6322. Period Of Lien.
<br />Unlw enetRg. eWa b pACIRpBy flied by law. the WA
<br />imposed aY pttlM 6121 snarl tale al the utM the aeeesnt
<br />4 math
<br />and malt cMtrhle Ia1t1 the haan rot the amount so
<br />I10, lud HNOf Drwamat IM wt., Yer Arlsirlg out of
<br />Dacemee unenforceable 4 reason
<br />H Legs of tine.
<br />Sec. 6323. Validity and Priority Against
<br />(A) sr Certain i Persons. Holdsl
<br />'- '--t•s Medterdc'a I.lenort, Arid JudpnNnl
<br />hell CrdtCM — The fine Impos d by WIlon M21 Shan
<br />mt bs yate AS against try PWChAer. neither of a Security
<br />Mmpr, Instl4nk's IIMOI, Of PAlgnt lien creditor until notice
<br />"*"ill Ohio mels the rspuiremenls of suostcbon III has
<br />been Read by the secretary .
<br />In Place For F#rg Noticed; Form.—
<br />(1) Plate For Filing . The +once referred to m sue,
<br />ection (A) shelf be filed -
<br />IA) Under state Laws
<br />(i) Real Property - In the case or
<br />office within the , reap propertym
<br />Dr he Counly one
<br />of olher governmvtal
<br />s"Ad"S on6 AS 40319naled by the laws of suon stile in
<br />which the property subject to the ben is srtuateo and
<br />ill) Personal Property In the case o! per sOna'
<br />PfOPerry. rMther tanglole or rntanglble, in one off•ce
<br />within 'he Stale (01 the county pr Offer gOVErnm {n ;a
<br />subdivision). AS designated by In{ 'awl of such state
<br />M which the property sullact to the :ten :s Sir
<br />m uatEe
<br />(B) With Clerk Of District Co., rn r
<br />III! United States district court it,
<br />.he oropeny sublet! l0 lien rs srlcalen a -
<br />not bylawdes:gnata:oneoPottx
<br />subperagrapn (Al, o,
<br />(Ci With RacorOer DI Deets Ur e- . : : :c,
<br />the whip m the Recall of 09143 of lie I) ST"oo Gc :gin :a .I
<br />1M Drpperty $-Diet, to • ^t +en
<br />RI phs I Of Property subect To Llsn -For Du+pope m
<br />paragraphs ItI art (q, property shall M deemed to be shustud -
<br />(A) Real Propety - in the cap at real pro phy, at fie
<br />�yakH bptIW, or
<br />(8) Pen0M1 Prdpsrty - In the dap of pwianm prepany.
<br />whotMr, 4nQlpN or Inttlglbie. H 1M rpWenp m ms
<br />taxpayir at the time the notice of Ilan Is if "i
<br />For purp¢ee m Wraprajtl f21(e). tte reldMce d. a prppratlpn
<br />or tMrrlterehip shall M 9en1Ad td 4 tie plop H rhkll fM
<br />II'lli'npal executive Office m the business te Idtted. am the
<br />reeldende of a taxpayer canoe residence is without the Unread
<br />S4. SMII M deemed to M In the Dlatricl of columb4.
<br />(3) Form The tam art content of the notice
<br />rM.erred tom eb 101 fal shall be prw-,w by 0,
<br />Secretary. Suer' "Ise SW be valid MtwlMtfMaMg any
<br />other 0; lien ion Of tar regarding the form or content of a
<br />Mtlp 01 IIM.
<br />N04: See section 6323(b) tot protection for
<br />certain interests even though notice at lien
<br />imposed by section 6321 is filed with respect
<br />to
<br />I securities
<br />2 Motor vehicles
<br />7. Perlpial property purcna$ed..ma
<br />e Pared al property purcnaeld In I sale
<br />S Personal property SuOledred Ice PoseSSOry firer,
<br />I Real property lax AM Spatial aasbsment bons
<br />Residential property subject to a meohart s
<br />' ;On for CAnain rapa11a and Improvements
<br />A Attarray'a live
<br />g Certain Insurance contracts
<br />10 Passbook loans
<br />section (Q) Refft Of Noflfx. — For purposes of this
<br />lu General RUIe. — unless nonce of Ilen Is rehled in
<br />the mannel Prescribed :n paragrapr 12, during 1ne reCUVed
<br />ro!:1!ng period . sucn n01,ce Cf lien Shall bar !edl aS tiled 0n Ind
<br />darn on wnlCn i1 r5 tileC i•n ac: 03,C, ,r ,,,uc,eCrC, ill, after
<br />!nt erprrauon O! sucn WI,ng De ^o0
<br />2 Place For Filing. — A •,once c., - Ea ed
<br />ing me re -aa retrlmg palled final: be AIIecLli pnly
<br />A,,f_
<br />!, s.cn notice cnea s oee in me a "Ice`whitl the
<br />u• m rim It or _en -as f ed and
<br />. t a.e o+ ea -tent, r ,ar, ;., e,,.,:•.g is
<br />o..
<br />a•.0 Bale
<br />a ' "eft v o c, ce
<br />c f her
<br />, —P,, ay ..L. ".. (A) . Ihe
<br />L �
<br />0
<br />Secretary reconve WrHIM MformatM (M the manrw
<br />Prmrlbed in regu4l= leatred Dy the SerHary)
<br />oUf�h Ilan 4 also row aCCerdHlga WIBI eU BR o mtj q
<br />ft e4ts M which auto rown" is lapted.
<br />(31 Res utad Rot" PerWd. — M the mw
<br />of any notice of Ilan. the Will "r WIrad rHlling petted" means
<br />IA) the om -year petted endlrp 3p days aner the " mai tlon
<br />of a fla attH tea deq of the asssaement of the tax, end
<br />IB) theone- ygrpetio=fi with tMexplgtbrlofeyean
<br />after the clop of the preeedlr :-purred reRllnp pal for
<br />such notice of Asp.
<br />S8c. 6325. Release Of Lien Or
<br />Discharge Of Property.
<br />(e) Releaa 01 Ltetl, — sutrNct to sucn
<br />regulations AS IM Secretary may prescrlbs, the Secretary shall
<br />Issue A certitgla df rates of ary Ion impopd w14 raspet to
<br />any fft&l revenue tax Mt later than 30 days Seat the day on
<br />whkh-
<br />finds i that the liablsty for the amo�untrAstpbjed, IOpHM $with all
<br />interest in respect thereof, has been fully Satisfied or his
<br />become legally unenforceable. or
<br />Accepted by hAccepted
<br />m a abort that is conditioned upon the payment of
<br />the amount assessed, together Olin all interest in as
<br />thereof. within the time pmCrlbed by law Dncluding any
<br />extension of such ti art that is in accordance with sucn
<br />me),
<br />requlremMp relating to terms, COMitiOm, am form of the bond
<br />and sureties thereon, IS may be Specified by such regulation$
<br />Sec. 6103. Confidentiality and Dis-
<br />closure of Returns and Return In-
<br />formation.
<br />r
<br />Return Informat 1
<br />lonForr Tax Adminfat ation
<br />Rurposes. —
<br />2 G 511 OSarP o am 1• o Isl o ; 2n - If a notice G!
<br />�:ernas 1111 iec s a tl _Soso 6323. ea..,uanr or me
<br />Oulstdn0 rg G:i :igah On secWen py y e .,dy tau L, sc,oslu lc
<br />any person woo lurn.shes sal.sfactory written eviCence that ne
<br />has a ng�.t r. tae property subject 10 such ben o: mtencs to
<br />o01a a : gnt'r such propel IV
<br />__--_1
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<br />Entered as Document No.
<br />I
<br />$7--1 -02972
<br />Z
<br />O'
<br />Grantor
<br />aw!
<br />Grantee4-_
<br />�
<br />Numerieat
<br />o
<br />I�
<br />7j% Ilrirlr �� 1 i1 1� Ld
<br />r
<br />RI phs I Of Property subect To Llsn -For Du+pope m
<br />paragraphs ItI art (q, property shall M deemed to be shustud -
<br />(A) Real Propety - in the cap at real pro phy, at fie
<br />�yakH bptIW, or
<br />(8) Pen0M1 Prdpsrty - In the dap of pwianm prepany.
<br />whotMr, 4nQlpN or Inttlglbie. H 1M rpWenp m ms
<br />taxpayir at the time the notice of Ilan Is if "i
<br />For purp¢ee m Wraprajtl f21(e). tte reldMce d. a prppratlpn
<br />or tMrrlterehip shall M 9en1Ad td 4 tie plop H rhkll fM
<br />II'lli'npal executive Office m the business te Idtted. am the
<br />reeldende of a taxpayer canoe residence is without the Unread
<br />S4. SMII M deemed to M In the Dlatricl of columb4.
<br />(3) Form The tam art content of the notice
<br />rM.erred tom eb 101 fal shall be prw-,w by 0,
<br />Secretary. Suer' "Ise SW be valid MtwlMtfMaMg any
<br />other 0; lien ion Of tar regarding the form or content of a
<br />Mtlp 01 IIM.
<br />N04: See section 6323(b) tot protection for
<br />certain interests even though notice at lien
<br />imposed by section 6321 is filed with respect
<br />to
<br />I securities
<br />2 Motor vehicles
<br />7. Perlpial property purcna$ed..ma
<br />e Pared al property purcnaeld In I sale
<br />S Personal property SuOledred Ice PoseSSOry firer,
<br />I Real property lax AM Spatial aasbsment bons
<br />Residential property subject to a meohart s
<br />' ;On for CAnain rapa11a and Improvements
<br />A Attarray'a live
<br />g Certain Insurance contracts
<br />10 Passbook loans
<br />section (Q) Refft Of Noflfx. — For purposes of this
<br />lu General RUIe. — unless nonce of Ilen Is rehled in
<br />the mannel Prescribed :n paragrapr 12, during 1ne reCUVed
<br />ro!:1!ng period . sucn n01,ce Cf lien Shall bar !edl aS tiled 0n Ind
<br />darn on wnlCn i1 r5 tileC i•n ac: 03,C, ,r ,,,uc,eCrC, ill, after
<br />!nt erprrauon O! sucn WI,ng De ^o0
<br />2 Place For Filing. — A •,once c., - Ea ed
<br />ing me re -aa retrlmg palled final: be AIIecLli pnly
<br />A,,f_
<br />!, s.cn notice cnea s oee in me a "Ice`whitl the
<br />u• m rim It or _en -as f ed and
<br />. t a.e o+ ea -tent, r ,ar, ;., e,,.,:•.g is
<br />o..
<br />a•.0 Bale
<br />a ' "eft v o c, ce
<br />c f her
<br />, —P,, ay ..L. ".. (A) . Ihe
<br />L �
<br />0
<br />Secretary reconve WrHIM MformatM (M the manrw
<br />Prmrlbed in regu4l= leatred Dy the SerHary)
<br />oUf�h Ilan 4 also row aCCerdHlga WIBI eU BR o mtj q
<br />ft e4ts M which auto rown" is lapted.
<br />(31 Res utad Rot" PerWd. — M the mw
<br />of any notice of Ilan. the Will "r WIrad rHlling petted" means
<br />IA) the om -year petted endlrp 3p days aner the " mai tlon
<br />of a fla attH tea deq of the asssaement of the tax, end
<br />IB) theone- ygrpetio=fi with tMexplgtbrlofeyean
<br />after the clop of the preeedlr :-purred reRllnp pal for
<br />such notice of Asp.
<br />S8c. 6325. Release Of Lien Or
<br />Discharge Of Property.
<br />(e) Releaa 01 Ltetl, — sutrNct to sucn
<br />regulations AS IM Secretary may prescrlbs, the Secretary shall
<br />Issue A certitgla df rates of ary Ion impopd w14 raspet to
<br />any fft&l revenue tax Mt later than 30 days Seat the day on
<br />whkh-
<br />finds i that the liablsty for the amo�untrAstpbjed, IOpHM $with all
<br />interest in respect thereof, has been fully Satisfied or his
<br />become legally unenforceable. or
<br />Accepted by hAccepted
<br />m a abort that is conditioned upon the payment of
<br />the amount assessed, together Olin all interest in as
<br />thereof. within the time pmCrlbed by law Dncluding any
<br />extension of such ti art that is in accordance with sucn
<br />me),
<br />requlremMp relating to terms, COMitiOm, am form of the bond
<br />and sureties thereon, IS may be Specified by such regulation$
<br />Sec. 6103. Confidentiality and Dis-
<br />closure of Returns and Return In-
<br />formation.
<br />r
<br />Return Informat 1
<br />lonForr Tax Adminfat ation
<br />Rurposes. —
<br />2 G 511 OSarP o am 1• o Isl o ; 2n - If a notice G!
<br />�:ernas 1111 iec s a tl _Soso 6323. ea..,uanr or me
<br />Oulstdn0 rg G:i :igah On secWen py y e .,dy tau L, sc,oslu lc
<br />any person woo lurn.shes sal.sfactory written eviCence that ne
<br />has a ng�.t r. tae property subject 10 such ben o: mtencs to
<br />o01a a : gnt'r such propel IV
<br />__--_1
<br />w.
<br />n#
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