|
N
<br />EzcMft From InImA Revenue Coda
<br />Sec. 6321. Lien For Taxes.
<br />B my person it" to pay my tax mgfects or retwa to
<br />MY the wee after demand. this amount (including any Inter.
<br />eat amdanal Was nt Addition to tax, or oeetuble peatr
<br />tagathw with say =0 to may awne in Addition two)
<br />am be a no Is firer of IN IMnd Stan coon all property
<br />and cirhn to III— r, waealer ter or areCmt. belorpinp
<br />Or sum pwna
<br />Sec. 6322. Period Of Lien.
<br />Uhalm anohf disks d say fond by ta it.
<br />w, the W
<br />iwpaed by section W abut an" at the time the summsm
<br />fa "We std *a I I l s ants tM Modify for the amount m
<br />aimed (or a judgment against me taxpayer via" out of
<br />such W6nfry) b 506efied or bWMM unentofaabte by reason
<br />at wpm of tmu.
<br />Sec. 6323. Validity and Priority Against
<br />Certain Persons.
<br />w purdwer's, Maiden Of Seeutq in-
<br />Wals, Medrenles donors, And Judgmet
<br />Link CiredMirs. — The Dan Imposed by sectin 6321 sheaf
<br />M b• "M as Against any Drechorer. holder of a security
<br />inlweeL nechanhit: sliemr, apdpmedt i,en veditor wan nrtj0
<br />mwnf When mats ft requtremoma of subsection in ties
<br />been filed by tre Socre4ry.
<br />in Place For Fginp Notice, Fonn.-
<br />(1) Place For Filing - The notice renewed to +.n.
<br />Action (a) "I be filed -
<br />tA) under State Laws
<br />() Rai Property - 1. the case of real property, sn cite
<br />office Widen the state (or the county, or other govaiTotal
<br />and0iynibn), u dafpnated by it. taws or stch sure, m
<br />wthkfi iti property wbfect to ton hen a situated: And
<br />(N) Personal Property - m the case of personal
<br />Property. whalt& tingbe a Intangible, map of;rce
<br />Within tp State for the cowry or the, governmema,
<br />wbdorisidn), u designated by the cows o. such State
<br />in Wmtn tte property s.Wl l0 n1e '::e.^ _a I1;,WeC
<br />ik
<br />0 with Clark Of District Govt - In the office at me cierk of
<br />the united States district court for me {.died c:ctnc; =n c.
<br />the property subject to i,en is sa ate t w . ... 5'.z *e -,s
<br />M by law designated one oli -wt:c meth trc.;,.a.�we-!s c+
<br />,udid"agrarh,AY. or
<br />[C! With
<br />ma otivaiM i4cwdw of DeWae77m Oiilr.ctc w_Ta a. '
<br />Cahlopu,
<br />a
<br />0 Sibs of F eperty Sublect To then - For purposes of
<br />paraWrzgs (1) and (y, property, stun be deemed to of slWated-
<br />(A) RW hoper!y - m the ass of rW laid y. at be
<br />Physical locmac or
<br />(-8) p'srsmul hcpMy - in iM Cal of law"fed property.
<br />whether tWOW or WdV#ble, at that npidlM of the
<br />UxPaW at ter UM the nods of lion Is filed.
<br />For pur9oen btpaapnpltrA (fn.er rasidim ofaarporadon
<br />er parphwspfp slhaB a tleenpd to be the 9180 at which the
<br />pefmtpal awe.. oBke of the quoins Is (wand, and IM
<br />raidwas of a taxpayer seam roridwha Ice Without the United
<br />Stns sitar be dearhwd to be in tM District of Columbia.
<br />Q Farm - The -/sun AM contsft of tale notice
<br />Mwnd to in suMeceo t TAI slWi he prescribed by tM'
<br />Sawsnry. such tte_1 BW IN VAN hhotwitlhWndir4 A"
<br />athw provision of 4W regarding the form or content of a
<br />baba of wrt - NOW 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 />1- se tKa
<br />2. bat vebadea
<br />3. Pw= W propener purchased st retail
<br />a. Personal property purNWad in casual sale
<br />5 Peramui propsrty suolecna to possessory sun
<br />e Paw Woparfy to and special asaament ham
<br />7 Residenoa pronsaM sui. to a mechanic's
<br />Iran for certain rerars ad "Weenhents
<br />8 Attoner 'a lien
<br />4 carton :m;rnnce cor hactts
<br />iD Passbook foam
<br />TW Refeiny Of Wks. — For purposes of this
<br />section -
<br />i n ttfterei Ride. — urtiess beads m !Kit rs relied m
<br />me manner pre9cripea .h Wragrap "• 4) du:irg me !squired
<br />retdug perrbd. Won notice of ireo So" be treated AS filed by ton
<br />date onwmch 1!s R!ed I.n .'^nroYXt Yrt'.f:SUbsECYOn rr.l ahw
<br />iM Expravoin of such ref -tag awed
<br />,2: Place For PRinp. — A a;Ke of ',en -shied
<br />__ 1'. -ed eC re'': ^.c W.. use sia.; be.`Aorre ono,.
<br />1 -..i s. IiOtice^.ft+yf 32h,ed .,, Vie flY. i%,-e -. wnxc the
<br />rr,o" mice oil ? "= was "Ied. ano
<br />-. he case = yea. proder . ^.e fau cI -ef d:ng Is
<br />...a�ee -.. recur ^ a e+t
<br />,e. 7z t - r- 7,d by
<br />sit =a a
<br />ine
<br />M
<br />ewratary nGived written Information (in the number
<br />proscribed in regulations Issued by he Secretary)
<br />oncoming a chaps In the taspayala rWdena, if a notice
<br />of ouch tin Is Sled Bled In aasMam with suhesdtion (p In
<br />tM 8nn in which such rnk*u le iopapd.
<br />(3) Rpldrod R!!" P�rlod. — In the an
<br />of any tdtice of Wn.1M iwm `tequind tefllihp palod' maven.
<br />(A) the om•ynr WW ending M days after the aptrAtion
<br />of 8 yin afar the date of the aaessmwtt of the tax. and
<br />(8) theo m- yurpwlodsM ingwhhtMaxplmdonotoynts
<br />after the dose of the grace" required raBBng period for
<br />such nits eWn.,_ -
<br />Sec. 6325. Release Of Lien Or
<br />Discharge Of Property.
<br />(a) RWWW Of Lien. — Su*a to such
<br />regulations as me secretary may presdrtW, the secretary shall
<br />(sew a certificate of retora of any lion imposed with respect to
<br />arty internal mum tax net unman M days alt the day on
<br />which -
<br />(1) Liability satisfied or unenforceable - The Secretary
<br />finds duttMliability for the anent asassed, topwherwith Ali
<br />Intta :n raped( tltedt, has been fully satisfied or has
<br />becaee legafy unsnforcei or
<br />(2) Bond Adapted- TnenistumawtofMseennrywd
<br />axepted WAR! a bond cut u conditiow upah the payment of
<br />ee Ampmt assorted, together with An interest in respect
<br />thereof. —thin du firm prescrtaed by taw (including any
<br />81115naron of such time). and that is in accordance with such
<br />redu:rehmnn rNaMp to terms, cordhian. and farm of the boned
<br />and sureties maroon. As may be specified by such regulations.
<br />Sec. 6103. Confidentiality and Dis-
<br />closure of Returns and Return In-
<br />formation.
<br />(k) Olsdawre of Certain Returns and
<br />Repgm Inimenrm For Tax Adfninlstraffon
<br />—
<br />41 D+saosore of amovT of outstanding ien -It anotice of
<br />has bear, flied Clrsiant to seC:Gn 6323111, the amount of the
<br />outst9nC,h9 obl,gat -on sac;:red by cs r fen may be disclosed to
<br />any Mich was furnishes salstzctcry woven evidence that he
<br />has A 'VI .n the orooMy sultiect to ...n Ien d, intends to
<br />obtain a ngtt in s:>rn: oor,ti
<br />J
<br />I
<br />:'r,im
<br />$6 DOCUMtitnt INCt,
<br />187
<br />I
<br />_s
<br />i n
<br />I
<br />( - - -
<br />0
<br />Numerical
<br />i�
<br />!
<br />i
<br />is
<br />l i ; c
<br />` y_
<br />`
<br />ta? L(1.. 1. (lit 9 ?5
<br />'
<br />1
<br />raw
<br />'
<br />�
<br />I
<br />EzcMft From InImA Revenue Coda
<br />Sec. 6321. Lien For Taxes.
<br />B my person it" to pay my tax mgfects or retwa to
<br />MY the wee after demand. this amount (including any Inter.
<br />eat amdanal Was nt Addition to tax, or oeetuble peatr
<br />tagathw with say =0 to may awne in Addition two)
<br />am be a no Is firer of IN IMnd Stan coon all property
<br />and cirhn to III— r, waealer ter or areCmt. belorpinp
<br />Or sum pwna
<br />Sec. 6322. Period Of Lien.
<br />Uhalm anohf disks d say fond by ta it.
<br />w, the W
<br />iwpaed by section W abut an" at the time the summsm
<br />fa "We std *a I I l s ants tM Modify for the amount m
<br />aimed (or a judgment against me taxpayer via" out of
<br />such W6nfry) b 506efied or bWMM unentofaabte by reason
<br />at wpm of tmu.
<br />Sec. 6323. Validity and Priority Against
<br />Certain Persons.
<br />w purdwer's, Maiden Of Seeutq in-
<br />Wals, Medrenles donors, And Judgmet
<br />Link CiredMirs. — The Dan Imposed by sectin 6321 sheaf
<br />M b• "M as Against any Drechorer. holder of a security
<br />inlweeL nechanhit: sliemr, apdpmedt i,en veditor wan nrtj0
<br />mwnf When mats ft requtremoma of subsection in ties
<br />been filed by tre Socre4ry.
<br />in Place For Fginp Notice, Fonn.-
<br />(1) Place For Filing - The notice renewed to +.n.
<br />Action (a) "I be filed -
<br />tA) under State Laws
<br />() Rai Property - 1. the case of real property, sn cite
<br />office Widen the state (or the county, or other govaiTotal
<br />and0iynibn), u dafpnated by it. taws or stch sure, m
<br />wthkfi iti property wbfect to ton hen a situated: And
<br />(N) Personal Property - m the case of personal
<br />Property. whalt& tingbe a Intangible, map of;rce
<br />Within tp State for the cowry or the, governmema,
<br />wbdorisidn), u designated by the cows o. such State
<br />in Wmtn tte property s.Wl l0 n1e '::e.^ _a I1;,WeC
<br />ik
<br />0 with Clark Of District Govt - In the office at me cierk of
<br />the united States district court for me {.died c:ctnc; =n c.
<br />the property subject to i,en is sa ate t w . ... 5'.z *e -,s
<br />M by law designated one oli -wt:c meth trc.;,.a.�we-!s c+
<br />,udid"agrarh,AY. or
<br />[C! With
<br />ma otivaiM i4cwdw of DeWae77m Oiilr.ctc w_Ta a. '
<br />Cahlopu,
<br />a
<br />0 Sibs of F eperty Sublect To then - For purposes of
<br />paraWrzgs (1) and (y, property, stun be deemed to of slWated-
<br />(A) RW hoper!y - m the ass of rW laid y. at be
<br />Physical locmac or
<br />(-8) p'srsmul hcpMy - in iM Cal of law"fed property.
<br />whether tWOW or WdV#ble, at that npidlM of the
<br />UxPaW at ter UM the nods of lion Is filed.
<br />For pur9oen btpaapnpltrA (fn.er rasidim ofaarporadon
<br />er parphwspfp slhaB a tleenpd to be the 9180 at which the
<br />pefmtpal awe.. oBke of the quoins Is (wand, and IM
<br />raidwas of a taxpayer seam roridwha Ice Without the United
<br />Stns sitar be dearhwd to be in tM District of Columbia.
<br />Q Farm - The -/sun AM contsft of tale notice
<br />Mwnd to in suMeceo t TAI slWi he prescribed by tM'
<br />Sawsnry. such tte_1 BW IN VAN hhotwitlhWndir4 A"
<br />athw provision of 4W regarding the form or content of a
<br />baba of wrt - NOW 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 />1- se tKa
<br />2. bat vebadea
<br />3. Pw= W propener purchased st retail
<br />a. Personal property purNWad in casual sale
<br />5 Peramui propsrty suolecna to possessory sun
<br />e Paw Woparfy to and special asaament ham
<br />7 Residenoa pronsaM sui. to a mechanic's
<br />Iran for certain rerars ad "Weenhents
<br />8 Attoner 'a lien
<br />4 carton :m;rnnce cor hactts
<br />iD Passbook foam
<br />TW Refeiny Of Wks. — For purposes of this
<br />section -
<br />i n ttfterei Ride. — urtiess beads m !Kit rs relied m
<br />me manner pre9cripea .h Wragrap "• 4) du:irg me !squired
<br />retdug perrbd. Won notice of ireo So" be treated AS filed by ton
<br />date onwmch 1!s R!ed I.n .'^nroYXt Yrt'.f:SUbsECYOn rr.l ahw
<br />iM Expravoin of such ref -tag awed
<br />,2: Place For PRinp. — A a;Ke of ',en -shied
<br />__ 1'. -ed eC re'': ^.c W.. use sia.; be.`Aorre ono,.
<br />1 -..i s. IiOtice^.ft+yf 32h,ed .,, Vie flY. i%,-e -. wnxc the
<br />rr,o" mice oil ? "= was "Ied. ano
<br />-. he case = yea. proder . ^.e fau cI -ef d:ng Is
<br />...a�ee -.. recur ^ a e+t
<br />,e. 7z t - r- 7,d by
<br />sit =a a
<br />ine
<br />M
<br />ewratary nGived written Information (in the number
<br />proscribed in regulations Issued by he Secretary)
<br />oncoming a chaps In the taspayala rWdena, if a notice
<br />of ouch tin Is Sled Bled In aasMam with suhesdtion (p In
<br />tM 8nn in which such rnk*u le iopapd.
<br />(3) Rpldrod R!!" P�rlod. — In the an
<br />of any tdtice of Wn.1M iwm `tequind tefllihp palod' maven.
<br />(A) the om•ynr WW ending M days after the aptrAtion
<br />of 8 yin afar the date of the aaessmwtt of the tax. and
<br />(8) theo m- yurpwlodsM ingwhhtMaxplmdonotoynts
<br />after the dose of the grace" required raBBng period for
<br />such nits eWn.,_ -
<br />Sec. 6325. Release Of Lien Or
<br />Discharge Of Property.
<br />(a) RWWW Of Lien. — Su*a to such
<br />regulations as me secretary may presdrtW, the secretary shall
<br />(sew a certificate of retora of any lion imposed with respect to
<br />arty internal mum tax net unman M days alt the day on
<br />which -
<br />(1) Liability satisfied or unenforceable - The Secretary
<br />finds duttMliability for the anent asassed, topwherwith Ali
<br />Intta :n raped( tltedt, has been fully satisfied or has
<br />becaee legafy unsnforcei or
<br />(2) Bond Adapted- TnenistumawtofMseennrywd
<br />axepted WAR! a bond cut u conditiow upah the payment of
<br />ee Ampmt assorted, together with An interest in respect
<br />thereof. —thin du firm prescrtaed by taw (including any
<br />81115naron of such time). and that is in accordance with such
<br />redu:rehmnn rNaMp to terms, cordhian. and farm of the boned
<br />and sureties maroon. As may be specified by such regulations.
<br />Sec. 6103. Confidentiality and Dis-
<br />closure of Returns and Return In-
<br />formation.
<br />(k) Olsdawre of Certain Returns and
<br />Repgm Inimenrm For Tax Adfninlstraffon
<br />—
<br />41 D+saosore of amovT of outstanding ien -It anotice of
<br />has bear, flied Clrsiant to seC:Gn 6323111, the amount of the
<br />outst9nC,h9 obl,gat -on sac;:red by cs r fen may be disclosed to
<br />any Mich was furnishes salstzctcry woven evidence that he
<br />has A 'VI .n the orooMy sultiect to ...n Ien d, intends to
<br />obtain a ngtt in s:>rn: oor,ti
<br />J
<br />
|