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<br />Excer" From InMm it RIwMw Cafe
<br />Sec. 6321. Lien For Taxes.
<br />d my person It" to "Y any tex "We or refus" to
<br />dry der dame OW demao, M amount (including any Intel.
<br />OK eddaew amamt, &" an to tex, or uadsabN pmsty.
<br />"on west my coq MK may, esCM in aesnNn IN at
<br />" es a Han In aver, N ale ache Sat" upon all did"
<br />and rwa to sr"step, we law, tact or persona!, belonging
<br />w such isrwn.
<br />Sec. 6322. Period Of Lien.
<br />UnIM aneYlw dw Is spe sficaSy flap by law, this hen
<br />Ifnpdaod W "mwt exit tt7Ml ail" at the uM the aesesmWit
<br />is made W4 alai c6ftm" with ale fiablity for ON amotxtl to
<br />aess"d (w a mo"M egexmt the aapayw arts." oW of
<br />such tlabeity) is satisfied or becomes ummfwc"DU by ismeon
<br />N law N the.
<br />Sec. 6323. Validity and Priority Against
<br />Certain Persons.
<br />(6) Pwoha es' Malden Of Security in-
<br />break Mafia tJwAm had , WPNM
<br />UM CrradtbM — The am Imposed by sechm 6321 shall
<br />fast be vafd as aSa.Nt my plrcMfer. holder or a security
<br />MWUL MOOMt Y Hanel, or Mgmmt lien creditor onto notice
<br />MKW wW means the requirements of subsction in has
<br />am filed by UN Secretary .
<br />m PMa For Finny Noecs; Foci
<br />(1) Faa For Filing The notice ofarred n In sus
<br />sacbbn (a) often be filed .
<br />(A) Under State taws
<br />if) bat No"M - m the cam of real property. In OR
<br />cities within "State to' "M county. or other go'sm"e" l
<br />SUOM O). M'afigMtdd by the 11.5 of such Suits, in
<br />wnich ant property sub*t to the hen Is sttuat". we
<br />(it) Pen l Property . In the cane of pictorial property, wlrther tangible or "Williale, m am office
<br />within the State for the county or other gevernmenlL
<br />sabgiytaNnl, as ditygnal" by IN laws at such Slate
<br />in which the property subltcf to the INr, Is sllusted.
<br />or
<br />(0) With clerk 01 O1W1W Goon - In the office of the perk of
<br />the United Sates district court for IM Iudlclal district In wnlcn
<br />the property subject to lion is ]nuatrd, wh_neven the Stare teas
<br />Met, leftdergMNd one office wnlch meets Ina no�vcn'.eri] tit
<br />subparaolw(A), or
<br />(ct With Andrea, Of Deters Of The Orstrml 01 Low,,,D in
<br />dweMt(y N der leacarder el Dessert the Ihsmi t it Galumph .i
<br />M WWRY subject to The hen a 9.Udidd I ! ^e Di"Ir T cI
<br />Y
<br />Entered as DocuTnt°nf hta.
<br />7�l
<br />fJ �
<br />p `j !�
<br />'°
<br />(2) Sues Of Pnw'Y Svbjedt To lit . For Whom N
<br />peragrapho (1) and 14). prapMy shall be darned to a alblate9 -
<br />(A) f" Property • m this Colow N rW prep". N his
<br />physical as6aaetr. or
<br />(0) pereonel property - M one cw of Pwtanal property,
<br />whither tang101e a Iner"ibls. at M resideses of it*
<br />tupryer at the time the Mda N Nett is filed.
<br />For purpose NpMdpraplf M (0). en nkMwa N a comondas
<br />or WWW$wo shall Its dawned to be the place at who gas
<br />por4l" exewdle ofnoe N eN business N Naha. and of
<br />rMOM N a tas"Yel raps r "dwxe to wri M Limed
<br />states Mall be dMTAd to to in dal Dteatct of
<br />In Form • 2M form cop cement N the new
<br />reNrted to in ifid eeadn ter) oftau o pryalbee by der
<br />Secretary. Such Mesa enex be and MtwrthetaoNg any
<br />ether provision N law rognguM the form or cone w N a
<br />notice of II"
<br />No: See section 6313(b) for protection for
<br />certain interests even though notice of lien
<br />Imposed by section ri321 is filed with respect
<br />to:
<br />I sewrnros
<br />2 Motor 'Miles
<br />3. personal proporty purch"eo at Mau
<br />a personal property purchased In caws, falls
<br />5 pereoMl VOPerty sublecSN to possessory lien
<br />6 Real woperry tax am speotsl "Moment hens
<br />1 Resdonual propany subject to a mechanic's
<br />I%m for coral—MI's and ImprOlements
<br />d Attorney 'a Items
<br />9 certain Insurance contracts
<br />1D pUs000k loans
<br />fit RMHinp Of NOUN. — For purposes of this
<br />section -
<br />I II GOIWid Ruda. — unless nonce TIT Ilan Is fabled In
<br />the manMr prescrihed a paragraph l2f during the aqulrso
<br />rohheg period, such haters of hsp shift ht treated as filed on The
<br />date itrwntch n Is hied fin accordance with subsecton (n) shpt
<br />me expuaY.m of such nfillfg period
<br />21 PIm For FHing. — A nonce of Ian Trilled
<br />dunrvg the reoulred teflllnq pen" Mail W, NMdve w,ty
<br />!AI It
<br />!I) such nati" of Ilan Ie rehtad 117,19 ofhct �n which the
<br />P- no0ce 01 11en was filed, and
<br />.n the case of real prepenr Ina !act cI renllhg a
<br />entered and recorded �n err` Indea fo The edujre0 by
<br />subsection It, 41 and
<br />'B) In a!Iy case in which. 90 Cays Or mare P-1 to the date
<br />of a Itf:lhnq 01 notice of hen snot! sdbpdtdg:aph IA). the
<br />u
<br />F
<br />SKM" nailed a ift Udsrmati" (m the mwww
<br />MWibed In rpWat M Iesuod by M Sachs")
<br />attaching a d" He to tas"Wo Memona. If a ttofia
<br />N sifch hall Nalco Sad N taardana reel tuaadHae (9 ft
<br />Vas paw a W" No rakma is aawd.
<br />(3) kWAred RW" Parlod. — In the lea
<br />of any mitks N Han, the term -rMkad fallen W IW Mans •
<br />IA) has wwyesr parted andlnp 30 days SfW the expiration
<br />Of a yesre afar IN daft of the awaamant N the as, and
<br />(0) Mea e•y "r Wed among with tlta expiration oil years
<br />&fat this dtoa of this wets" MWtred reSIM3 pwwd far
<br />each notice N lim. - - i -
<br />Sec. 6325. Release Of Lien Or
<br />Discharge Of Property.
<br />xal Rdaase Of LIM. — Subject to such
<br />regulations as the Secretary may prods ilea, the Secretary Mall
<br />issue a cenkicaft of relsne of any Ilan Imposed with reapeet to
<br />any Internal revenue tax not later than 30 days after the day on
<br />which .
<br />(1) Liability Satisfied or lkonforaawe - The Secretary
<br />finds that the liability for the amomtaawseed, together with all
<br />interest in respect thereof, half been fully satisfied or hs
<br />become legally unenforceable; or
<br />(2) Bond Accepted -There le furnished to the Secretary and
<br />accepted by him a bond that Is conditioned upon the payment N
<br />the amount ass"eed, together *On all Interest In respect
<br />thereof, within the line pnectibwl by law (Including any
<br />ettenlion of such time), and that is In accordance with such
<br />requirements rNatinq to terms. cOlditldna. and form N the fond
<br />arid sureties hereon. as may a specified by such regulations.
<br />Sec. 6103. Confidentiality and Dis-
<br />closure of Returns and Return In-
<br />formation.
<br />(k) Diadoelin of Certain Returns and
<br />�Rettuwmn(nformetlon For Tux Administration
<br />I' "' lrvwww• —
<br />(2) Disclosure of amount of outstanding lion .. II a notice of
<br />teen has Men filed pursuant to section 6323(8 the amount of the
<br />ou151311dog obligation secured by such hen may be disclosed to
<br />any person who furnishes satisfactory written evidence that he
<br />has a right in The property sublet) to such lien or Intends to
<br />Chtam a right in such property
<br />I
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<br />PJumerical _ �.'E. --
<br />r
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<br />(2) Sues Of Pnw'Y Svbjedt To lit . For Whom N
<br />peragrapho (1) and 14). prapMy shall be darned to a alblate9 -
<br />(A) f" Property • m this Colow N rW prep". N his
<br />physical as6aaetr. or
<br />(0) pereonel property - M one cw of Pwtanal property,
<br />whither tang101e a Iner"ibls. at M resideses of it*
<br />tupryer at the time the Mda N Nett is filed.
<br />For purpose NpMdpraplf M (0). en nkMwa N a comondas
<br />or WWW$wo shall Its dawned to be the place at who gas
<br />por4l" exewdle ofnoe N eN business N Naha. and of
<br />rMOM N a tas"Yel raps r "dwxe to wri M Limed
<br />states Mall be dMTAd to to in dal Dteatct of
<br />In Form • 2M form cop cement N the new
<br />reNrted to in ifid eeadn ter) oftau o pryalbee by der
<br />Secretary. Such Mesa enex be and MtwrthetaoNg any
<br />ether provision N law rognguM the form or cone w N a
<br />notice of II"
<br />No: See section 6313(b) for protection for
<br />certain interests even though notice of lien
<br />Imposed by section ri321 is filed with respect
<br />to:
<br />I sewrnros
<br />2 Motor 'Miles
<br />3. personal proporty purch"eo at Mau
<br />a personal property purchased In caws, falls
<br />5 pereoMl VOPerty sublecSN to possessory lien
<br />6 Real woperry tax am speotsl "Moment hens
<br />1 Resdonual propany subject to a mechanic's
<br />I%m for coral—MI's and ImprOlements
<br />d Attorney 'a Items
<br />9 certain Insurance contracts
<br />1D pUs000k loans
<br />fit RMHinp Of NOUN. — For purposes of this
<br />section -
<br />I II GOIWid Ruda. — unless nonce TIT Ilan Is fabled In
<br />the manMr prescrihed a paragraph l2f during the aqulrso
<br />rohheg period, such haters of hsp shift ht treated as filed on The
<br />date itrwntch n Is hied fin accordance with subsecton (n) shpt
<br />me expuaY.m of such nfillfg period
<br />21 PIm For FHing. — A nonce of Ian Trilled
<br />dunrvg the reoulred teflllnq pen" Mail W, NMdve w,ty
<br />!AI It
<br />!I) such nati" of Ilan Ie rehtad 117,19 ofhct �n which the
<br />P- no0ce 01 11en was filed, and
<br />.n the case of real prepenr Ina !act cI renllhg a
<br />entered and recorded �n err` Indea fo The edujre0 by
<br />subsection It, 41 and
<br />'B) In a!Iy case in which. 90 Cays Or mare P-1 to the date
<br />of a Itf:lhnq 01 notice of hen snot! sdbpdtdg:aph IA). the
<br />u
<br />F
<br />SKM" nailed a ift Udsrmati" (m the mwww
<br />MWibed In rpWat M Iesuod by M Sachs")
<br />attaching a d" He to tas"Wo Memona. If a ttofia
<br />N sifch hall Nalco Sad N taardana reel tuaadHae (9 ft
<br />Vas paw a W" No rakma is aawd.
<br />(3) kWAred RW" Parlod. — In the lea
<br />of any mitks N Han, the term -rMkad fallen W IW Mans •
<br />IA) has wwyesr parted andlnp 30 days SfW the expiration
<br />Of a yesre afar IN daft of the awaamant N the as, and
<br />(0) Mea e•y "r Wed among with tlta expiration oil years
<br />&fat this dtoa of this wets" MWtred reSIM3 pwwd far
<br />each notice N lim. - - i -
<br />Sec. 6325. Release Of Lien Or
<br />Discharge Of Property.
<br />xal Rdaase Of LIM. — Subject to such
<br />regulations as the Secretary may prods ilea, the Secretary Mall
<br />issue a cenkicaft of relsne of any Ilan Imposed with reapeet to
<br />any Internal revenue tax not later than 30 days after the day on
<br />which .
<br />(1) Liability Satisfied or lkonforaawe - The Secretary
<br />finds that the liability for the amomtaawseed, together with all
<br />interest in respect thereof, half been fully satisfied or hs
<br />become legally unenforceable; or
<br />(2) Bond Accepted -There le furnished to the Secretary and
<br />accepted by him a bond that Is conditioned upon the payment N
<br />the amount ass"eed, together *On all Interest In respect
<br />thereof, within the line pnectibwl by law (Including any
<br />ettenlion of such time), and that is In accordance with such
<br />requirements rNatinq to terms. cOlditldna. and form N the fond
<br />arid sureties hereon. as may a specified by such regulations.
<br />Sec. 6103. Confidentiality and Dis-
<br />closure of Returns and Return In-
<br />formation.
<br />(k) Diadoelin of Certain Returns and
<br />�Rettuwmn(nformetlon For Tux Administration
<br />I' "' lrvwww• —
<br />(2) Disclosure of amount of outstanding lion .. II a notice of
<br />teen has Men filed pursuant to section 6323(8 the amount of the
<br />ou151311dog obligation secured by such hen may be disclosed to
<br />any person who furnishes satisfactory written evidence that he
<br />has a right in The property sublet) to such lien or Intends to
<br />Chtam a right in such property
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