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0 1 I v IA r., r p- as It jI Exceerpte Fran Inbrnd Rewrote Code Sec. 6321. Lien For Taxes. it arty we" lire to pay any lax r"W" or refuels to pay IM sae affair dermaed. the amfoum (mcludinp any MW- tet, ad"" adfton to tax. Or aft —als parany, "we With ay tarps stn may mres in add" r4r m) IW be a ON M flea of tale UMW staNU upon an property W rob to pncel", whetaa real er parson!. Merging b VAh Parsee Sec. 6322. Period Of Lien. L lRttase wAft data Is specifically fixed by taw, the 1w, > a by MchOn f ul "fell" st the fire the alias —t is Mese end ow MM WA Will the liability for the amount as aaesead (er a ruegmem sgavet the taxpayer 11"S'np out of Push haWny) le aaleafed or becomes unenfe,mon, by reason of Wa of pie. Sec. 6323. Validity and Priority Against Certain Persons. (a Purdteaerrar Ifol" Of EeaeRy In- bnafar Maaharli6a Llarrolsr And Judwmm We Credio a. — The hen Imposed by seebon W1 shall not be veed as "aft any purcMa+, hofeer at a security INWOK maaenlc's tfe mr, or Judgment flan creditor Imtd ne1Ke efaesf WMO ram the rsquirefneotl of supeachan 1n free seem riled by the Secretary . in Pala For F" Nof e; Form. — 171 Pfau For Filing - The miles pelota to in sub - "C"In (a) awl be filed (A) under state LAWS (1) Real Property - M he &" of real property. ,n cite office within the Stele (or the county, or other governmental subovlamo. as designated by the laws of such Sete. in which taw aeparty subject to the hens strualad. ano lit) Parso"I Property - hit the case of persons pro". whether lap+ble or :ntanptols. In on$ office within the Stab (or the county or other gavernrental subdiee"n), as designed by the laws of Such state . in which the property sucyact to the tan -s siNa(ec. or (p) with Clerk Of District Court In the arcs of me Berk of tfle united states district court for fhe lud�ctal dlstricf n whim the property subject to hen's situated. whrnevet the State Na, flat by lew designateo ane.nfce which reels the "0, ':'�enis of umow rash (A). or 0 with Recor tar 01 Dads Of The Outset 01 Cawma:a In the 6lfspep tae Records of Deesa0flhe Dhstrltl of DpiemOia If the Property subject to the kin '.s sltaateC^ 'vsh.0 o! cpwidest tad ,. I!ncl:o;, tli Pdcr. I Liz ;ponies _.:� - -- --• hufnencdl �' Z .0 0 m r s P tad ,. I!ncl:o;, tli Pdcr. ;ponies _.:� - -- --• hufnencdl �' m efts Of Property subject! to llen - For purposes of paragraph (t) and (a), property Mall be deemed to be situated - (A) AW Property - In the cities of real property, at he physical loceson:a (0) Personal Property • M tae cur of perwnal property, whether tangible or Intai at the residence of the taxpayer at the hue the notice of lion Is ON. For purposes of paragraph M (e), the reameace of a corporaea Of partmrehip shall be deemed to be the plea at which the pnappal em.u" of to of the business Is NpatN, and the twoom of a taxpayer whose ruldam is without the United States shall be teemed States be M the District of Columbia. (a) Form - The turn and content of the rhaNs reterred to in subsection (a) shall be prescribed by the Secretary. Such notice Shan be valid notwithstanding any Other provision of law regarding the form or content of a not" of Iron Note: See section 6323(b) for protection for certain interests even though notice of lien imposed by section 6321 is filed with respect lo: i Secant is 2. Motor vehicles 3. Poranel property Welland at retail l Perednei property Purchased In usual ale S Peru", property subleced Id Possessory Ion 6 Rat property, ex and special assessment hens 7 Residential Pro" %LW to a Mechanic's lion for certain repairs and improvements 6 AUane y's lions B Certain iniuran" contracts to Passbook leans igi Refilling Of Notice. — For Purposes of mu secltan I it Gen" Rtde. — Ur :ess hollce of hen is rehled in the manner prescribed In paragraph 121 bunny the required rehlnfg period, such nonce of ItW shall M bested as filled on tine date on 11111.5 filed (tit accordance Will 11lbs.110 l ;!1) aner It. aplralion of such'sKng peod f2r Place For F". — A rabor tar nor '6160 eurrtrg the n qulrad relil,nq period Ahail a ens gy, only !A) II TO such notice �f W" rehleo In the office n winch the Ora, notice of Ilan was hiej . and t, :r the case of lea! pf.perty the fact r:f tefiling is entered and lecorced "r err _fide. to the 1,111911 . eeuued by SU OSecle, (f) i41. and (61 in any case:'. which 90 ado Ot Tpre O,rc; t0 the data Of a Itfiling 01 nOLCe Ot In under S'uOp8t2g'aph tdl. the U/ F aetxetary receives carmen Mformatem (m Me mama Prescribed In regulations Issued by the Secretary) cexammp a mew Mee laxpayara resMena, e a noel of such Ren Is atao filled M occordism with slabaest im M M tae state In ~ such MIWM ta Nseted. (3) R04UWW No" Period — In the case of any notice of lion. the farm "required reMMg period" means - (A) the onsyear period "no 30 days after the expiran It of 6 years aMr the dab of the tsssesmat of the tax, and (91 the Om- yarpaNd ethedg wise tMUpirahonolSYan albr the cisss of the prsceerq required reeling paled for sucn noun of Its". - Sec. 6325. Release Of Lien Or Discharge Of Property. (a) Rdaaa Of LM& — Sue}at to such regulations as the Secretary may prescribe, the Secretary shall Issue a certificate of release of and INn imposed with respect to any Internal remise tax not later titan 30 days after the day on which - (1) Liability Satisfied or Unenforceable - The Secretary finds that the liability for the amount laeaad. together with all interest In respect thereof. has been fully satisfied or has become legally unenforceable. or (2) Bond Accepted - There IS furnished to the secretary and accepted by him a bond mat is conditioned upon the payment of the amount aseessed. together with all interest In respect thereof, within the lime prescriMd by law (Including any extension of such time), and that is in Accordance with such requiremals relating to terms. conditions. and form of the bond and sureties thereon, as may be epecilied by Such regulations. Sec. 6103. Confidentiality and Dis- closure of Returns and Return In- formation. (k) Dkheittre of Certain Returns and Mum Inforntafion For Tax Administration Purposes. 12) Disclosure of amour: of outstanding hen -if a notice of Iten has been filed pursuant to section 6323!11, the amount of the Outstanding Obligation secured by such Icon may be disclosed to any person who furnishes satisfactory written evidence Mat he has a fight in the property subject to 5-.Ch lien or Intends to obtain a righf In such Property W 7 I call 0 W_ L _J