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<br />Em" From Inkinfill ft"inim Code
<br />M No of Properly subject To Lion - For KffPM 01
<br />5 wry received wiftlei WftrffM* (hi The wWM
<br />parographil and H). propels shall b9 domed t0 be affiliated-
<br />prescribed In regulations 1UNd by ft SKfl")
<br />Sec. 6321. Lion For Taxes.
<br />(A) P" Pf"Ift - In Ifill C*" Of FO Vc"nV, at he
<br />concomly; a Change in this itakipaynate realklema. if a No"
<br />In
<br />Physical WAW; Of
<br />at such lien Is also flied In Necordames *0 sulanctlets in
<br />ff any Wman IWA to M my tax ruffelacts or refused to
<br />(G) Personal Pro", - in bad looks of ponsental PC".
<br />the $to in which Such rooldetego Is W&M.
<br />ply " W" after doinarld, the amount (Including any In*-
<br />"L national arsounit. soft" to in, or Meadow prialty,
<br />whetter langible or Manghble, at the residence Of the
<br />taxpayer at ft Use the net of ON is filed.
<br />(3) RWft PW — In the CUO
<br />ballifew wo silly ma go wasir own In addition Vwftl
<br />For PufOOM 01 WOPW M M. the (NO= Of I COnit"Ad"
<br />of any notice of Uses. the Win "Mulrod rdllftg pearlod"Mostris -
<br />OW its a lien I" le"a of ft Visited Built$$ upon *1 pro"
<br />or fembansiffir that) be deal to be the place at which the
<br />(A) the OwyW period WWAV 30 day$ after the NX11113tillin
<br />and rights to ploodally. hww real of personal. liall"Ol"I
<br />Fftioll IXKA" office of ft thismaxis Is localod, and 11"
<br />of 6 years after On do% of the onesel of the tax. and
<br />It rich Pension,
<br />reshlorecal of a taxpayer wit residence Is Without the United
<br />f1fi the one-year period ending with the expiration ON years
<br />states "I be doofflw to be in the them of Columbia.
<br />after chat close of the orKOno required fefilifto 11011" tot
<br />Sm. 6322. Period Of Lien.
<br />I M Form ' Us faims and comem of go
<br />such notice Of H".
<br />reffarrad to in subwion (A) #oil be prescribed lorl'the
<br />LWM amediser ft* le'SOSOURY fixed BY law, if* in
<br />Secret". San notice alleft be valid n*twtovsbr4ing a"
<br />Se c. 6325. Release Of Lien Or
<br />'by 01" It MO time 1141 mugMt
<br />cow provision of fiew MR" the form Of mn" Of a
<br />Discharge Of Property.
<br />610" ka:isf
<br />III VAM the liability far the wmt" to
<br />dmd=
<br />rMu"Oflum
<br />Relfam Of Lion. — saw to such
<br />mono (of I toorwa AP" the taxpayer arising OW of
<br />rich askillif is adefitted or becom unenforceable by reason
<br />(dole: See section W(b) for protection for
<br />is)
<br />Muetions a ft Secretary may proscribe, On Secretary Shelf
<br />gV
<br />M "in of pal
<br />certain interests even though notice of lion
<br />into a certificate of release of any lien Imposed with respect to
<br />Sec. 6323. Validity and Priority Against
<br />imposed by section 6321 is filed with respect
<br />any internal revenue tax not later than 30 days after the day on
<br />no -
<br />Certain Persons.
<br />to:
<br />III Liability Satisfied or UnWorcoatill - The Secretary
<br />(') plifirdmill's, !to" Of Security In-
<br />sacim .06
<br />;
<br />finds that the liability for the smountasmsed, together with all
<br />interest In respect thereof, has been fully satisfied or has
<br />Wash ,e 1111oftiI LW*m AM Judgmilift
<br />Motor vehicles
<br />Porto
<br />become legally UrWfOfC@Abl$; Or
<br />LWn CrWilem — The thin imposed try Section w2i shelf
<br />3 propels purchased at retail
<br />4 Personal property Nuchs"d in casual Safe
<br />(2) knit Accepted • There is furnished to the Secretary and
<br />accepted by him a bon" that is conditioned upon the payment of
<br />mill be vow as against all W&4w. holder 01 a 111
<br />Medial, liamor. If" creditor until notice
<br />5 personal vaWY lubiKm to possessory lien
<br />turns
<br />Me amount assessed, together with all Interest In respect
<br />j
<br />mecitaft's or judgment
<br />6 Rest property tax and special joilifearrom
<br />thori within the time prescribed by law (including any
<br />thersof which Miles the r*4utf~tg of 'JI)SUltneft If) has
<br />7 Resident Pro" Strepec, to a mechinit's
<br />extension at such time). and that 15 in accordance with such
<br />been flied by Ins Secretary.
<br />ilen for certain repair$ and Improvements
<br />requirements relating to terms, condifilims, and form Of the bond
<br />8 Alrearney's liters
<br />and sureties thereon, as may be specified by such regulations.
<br />C
<br />in Pia Fair Fft Notice; Form.—
<br />9 Certatirr Insurance contracts
<br />(1) Place For Filing - The notice eeft,rm to 11 sob-
<br />10 PISSONI, loans
<br />Sec. 6103. Confidentiality and Dis-
<br />election is) Shelf be filed -
<br />g• R•filling Of 1,1011101. —For purposes of this
<br />closure of Returns and Return In-
<br />(A) Under State Laws
<br />'Kilin
<br />formation.
<br />(1) Mai Property - In the case of its, properly " one
<br />office within the State for the county. or 014t government
<br />il Gott" RUIS. — Unless notice of Its— failed in
<br />DWMro of Certaln Returns and
<br />tifialtirtakiral aceldiallinati tivilts taws of such Start h
<br />• via r p,escr,W in paragraph 21 a,,,ng me required
<br />Ritum fifilormallon For Tax AdIfilifilstrallon
<br />which the property Subject to mur Ivan ;, saaVe: and
<br />11
<br />Fl!
<br />(11) Personal Property - the case or Dt'50,11i
<br />prookinty, whether t"Rile .1 ItailgitbIC , One O!!:Ll
<br />late or, *hloh ts ioed- acco,ca— .,tti (fit after
<br />t"it.pratursin .1 ucb,etu�q pe-O
<br />within the State lot the county or other V"Inmen to
<br />2, Ptm For Filing. — A notice of lien ,I,Ied
<br />(2) Disclosure of amount of outstanding hen - If a notice of
<br />subdivision), as prialghated by Me [a.$ 0 S,cf, star,
<br />fee effective only
<br />lien he been Iced pursuant to Section 6323(f), the JrnOjnI Of Me
<br />In which the property SAKI 10 the .•On s $,%&fto
<br />"i"ing period She:,
<br />outstanding off igation secured by Stich hen may be disclosed to
<br />or
<br />A
<br />any person who furnishes satisfactory wfillefl evidence that he
<br />(0) With clerk of District Gol. In!" of!" of the "tt'. r,
<br />of ,re olf,c,,n which the
<br />has aright , the property sjDltcl to 5:a en or intends Io
<br />no United States district court for the uau ia, d' ,r or i,
<br />11
<br />o,,,,ro,,',,
<br />t", . - as Med and
<br />, the case of 1W property Irl 1311 l, leill.1il 15
<br />a
<br />obtain a r.gr!.n such pro pilty
<br />the property subject to lion's sltualto
<br />notity law asagnalecone orl—ri cm meelsvfrelezl.
<br />ent"" ad iKcIdIr. , or to the exier! Qu,r,l by
<br />Subparagraph JA). or
<br />A, 3^0
<br />A with Records, Of Deeds 01 in D sl:�v D— Tr�;
<br />r aly case I W u, --1 p- 1. 11, date
<br />01 notice 01 lie, rce! SIL;x(ajilll) h A,
<br />"Waff"ti"*Pe t* olDeed. Or they i
<br />5! a el'i"; -thil"
<br />.
<br />the property Subject to I". hen ua!,,
<br />
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