|
I
<br />t.
<br />W
<br />e
<br />I
<br />c-,
<br />s
<br />�� IIY
<br />I
<br />P s
<br />I
<br />Entered as G( „- ufr....
<br />8% I; ?7L'`i
<br />(I rnor _.
<br />Z ifurameo — —
<br />N u erical
<br />10
<br />bMIM Fred WAMW PA - Pia Coda
<br />121 SMUT 01 fhoperty Sub” To lion • for DKposn at
<br />Sec. 6321. Lien For Taxes.
<br />paragraph# (1) and (Q, property Shall W deemed to be sniveled.
<br />(A) Flee hanaery in
<br />N anp DKWr tlWp to pap any to nePwcU or Muede U
<br />• the Cape of Mal pm". At a
<br />Ohye!CN W."Oft: a
<br />(SI fhrwnN Property . in ee wa of me" prwily,
<br />flwJ ee edew Kew aw omoum (including any low.
<br />wnettwr t"tote or bast t", of the raaihfKe of Me
<br />re
<br />amaO te Ux. a aeedMabw p-l".
<br />tax@ayw at the time the rwtice of Iwo is filed.
<br />le ow wells
<br />ff" UM
<br />N W t rA+Mag w up" scdlt!on f fft)
<br />O+aDMY
<br />For purpoaod m pergln ! m m, IN reawawa a, a corscraom
<br />or
<br />U 9 $MtP. wteftpf rW at Da+aawl, bearplt�
<br />WON ship Shall be deMIW to M the PI M of Which IM
<br />pnddl"I leg Aid" offm of Mw ths"M w West, sew aw
<br />to Mal
<br />fMlOO of a -Dow WdM MOON w without MN United
<br />Sec. 6322. Peril Of Lien.
<br />Slated Mall to hall to be in ew cietriti o1 cofamee,
<br />It Form rte fMn ud cdnterri of this roots
<br />Ihaeea MaptK data is Mectrovy fixed by law, the fish
<br />`4100irred to subpction (a) MNI be DIM bw by the
<br />=11
<br />Ma1Med by #M r, 421 Mot scull at the time tan aMnsmwd
<br />SKretery Such Ow be rage nowhina lMifrg any
<br />U made ON NUM Iwetgn at Yef the I1aKiity, for the Amount ed
<br />otter proriaan 01 Uw reparding the form or co:iem of a
<br />*NOUN for a tugmM agwt de taxpayer arleuq out of
<br />al Iw
<br />rim "of tin is edeefwA or becoltM Urwnforcedbw by reMOn
<br />NNOme.
<br />NOM: See section 6323(b) for protection for
<br />Sec. 6323. Validity and Priority Against
<br />certain interests even though notice of lion
<br />imposed by section 6321 is filed
<br />Certain Persons.
<br />with respect
<br />to:
<br />(a) PWdlMara, ww" 01 $MAY IM
<br />I securnw#
<br />6111106ft 11111aM.1 11 41.``! U11111 M And ,iti4fll m
<br />2 Your vNxcies
<br />LIM Ctedbrw, — the aan impow by W21
<br />3. PKMnaf Property purchased at retail
<br />Mcuon Man
<br />nN be VON a Aphran any DWChaser, holder or a Wl jjyr
<br />a perasnaf property pWCatsd In Casual fall
<br />hfferpt, nteNUlM'f lww. A, liallenwm him Credttor Wtu MtKe
<br />5 pera0nal Voltaire 9ubtatled to posteaa9pry lien
<br />"moo waICA melee the raQ01re1R #mf 01 eubMxllGn 111 aB
<br />6. Mal property tax and special M9e9smanl Iwne
<br />been thee by the Secretary.
<br />2 growth Sutilat i
<br />to,
<br />lien fOr cArteln repells B}d imptdreT ;nt4
<br />ma'am"Isc
<br />In PI M For CM
<br />FOM.—
<br />a Aha nay's l en9
<br />• ^"7 ;
<br />D CertDln ilwuretxe contrac!9
<br />(1) Place For Filing the notice rsferred to , sub
<br />tq peMbaO9 loans
<br />Milton a) Mesh be bled .
<br />(A) Urdee State Uwe
<br />rill RWM Of Nof11+:. — Fo,
<br />(1) fiffill Prowrry In the use of Iasi property. In one
<br />purposes of this
<br />Secupn
<br />OmCe within IM State far the tounty . or Oil, 'er rorernmDnral
<br />rWWVWN). as dwinated oy the sawn of Such state. In
<br />I t I ran 21 RIYa. — unwse notice omen Is re!ue t m
<br />whtU the property Subiact to tan lien is Sduated, aft
<br />ins manner pres<ribed in per ra
<br />W an l2t dunnq Ins required
<br />19*O l Fropsrry in the use of pe ",*
<br />reuh fig period' such educe o! I:ed gap De lrtsle0 N filed on the
<br />010 My. wMmer 2 ibe or bhe oMlce
<br />K�i tmOf
<br />data ORWmch 12,6 glad inn accordance with 6,b9ection if)) after
<br />wWWr tan Stitt (ter tole county , or other pore+nmantal
<br />other p
<br />raw exPhOle" of such refuing pencil
<br />Subdivision). M aeflgnased by IM laws nl Such Slate.
<br />(Z) lelm For FNk1q. — A notice of hen r*filed
<br />in which the DtdWM WOW! to the Lan is Sil lted
<br />or
<br />during the requited refilinq period ghall bt efiecd,S eMy
<br />M w m Cle k O7 Dl4lfiC1 eO n In led of ce 01 !hat 01x of
<br />A7 II
<br />) such notice at lien re raided +n the office I wh1ch the
<br />Ow, tiled Starts district court 10, t,M Iudvd: civ,,cl In T;t,
<br />P-1 notice of Iien a.s fie am
<br />Me property Subject to lien ,s situated wheh,. Ihe Stale has
<br />npl Dy lawdMipnawtloM Onice wn :cn meerstna regwr, rI,cr
<br />'il n IM case of real property, the fact Of "firm; w
<br />#mated ands —dw in aim.. to tie.menr,eOunec
<br />astbearNrrMr IA). or
<br />by
<br />sabaection (h (4). ono
<br />10 wSnt Rw:drder Of 0edds a ins Disc s Dt C.gle¢. c. a In
<br />16) m any case m winch. 90 days er mare error 10 Ina data
<br />"*#moo, MwReu der otowsof the oisuiz, of coiambla. A
<br />of a re0imq of notice of LM ,roast scpparaG apA !Aj. the
<br />fa Property subject to Ina squalte i^ [`.± 0, s,•,cv fie
<br />DaUnna9A
<br />f
<br />Yom.
<br />0
<br />T
<br />E
<br />SIC111" recom wrMhn IRWMOW tan the manner
<br />prescribed In r"ul&tfonS la#ued by the Secretary)
<br />Moaamin6 a Change In the taxpayar's eMl9enpe, II a not*
<br />Of aMh fl" U step filed In ascerdim wlm p1baKMOn el in
<br />the Staab In which sued rpldaw is fdCateA
<br />(3) Ragtdnd NO" Pardo. — In tan Un
<br />of any Mtice or Ile", the Will "regwed Melnp Wad, means -
<br />(A) the r*yN"r p♦ftgd #riling 300aye letter the expiration
<br />Of 6 YMrl letter the 0ate of the aaeatmem of the tu, and
<br />(6i MIW*YWPKred VOngwlthtMaxplrgbonot6years
<br />"P me c1M or the fMON" r"Wred rd8ing period for
<br />Mch help Or hell.
<br />Sec. 6325. Release Of Lien Or
<br />Discticrge Of Property.
<br />it) ROMMa Of LIM — SubJW to ouch
<br />refiulations as the secretary MAY prwribe. the Secretary fah
<br />'Stu$ A peitifiCate of release 01 any hen Imposed with rMpOM 10
<br />any Internal Ismaili fax not later than 30 days after the day an
<br />.no
<br />it) liability Satisfied or tMmforcublef - The Secretary
<br />finds that the liability for the amoum SS MMd, together with all
<br />Interest in f" Mt thereof, hM been fully Satisfied or as
<br />become tegafly on"forcuble or
<br />M Oford Accepted- There is furnished to tan Secretary And
<br />acupted by him bond tat le conalliorwd upon the payment of
<br />tan amount aaesMed, together With all internal in riewl
<br />"w"t wimm tan time Pfmtftd by law (including any
<br />extesion at such time). and mat is In accordance with such
<br />«gmremema relating to term$, conditions, and form of me bond
<br />and suretlM thereon, as may be pMified by Such regulations.
<br />Sec. 6103. Confidentiality and Dis-
<br />closure of Returns and Return in-
<br />formation,
<br />(x) DbCWM of Certain Returns and
<br />RNum Ial6millon For Tax Administraf lit
<br />Purow", —
<br />(2) Disclosure of amount Of outstanding lien - It. nonce of
<br />lien has been filed pursuant to section Mill. the amount of the
<br />O.Mamdmg obbgalion seared by uch Len may be disclosed to
<br />any person who furnlshes satisfactory written evidence that he
<br />has a right In the property subject to such lien of Intends t0
<br />obtain a nghl in such property
<br />M,
<br />
|