ffisxe" from l d" I d RlPranw Cods,
<br />Sec. 6321. Lien For Taxes.
<br />If any proe kite U rry my to mom of refuse �
<br />Im ft sore$ eft$ 401 Be , ft amount (Including any "W-
<br />OOL 1-1-1 ai ssaNxd, "WON U tor. or nuouble pnaty.
<br />"Wear MM ay twee 00 Cry oars$ in "oft
<br />Nr6 be a ON he Maw fit ft DOW swee won an property
<br />and two to onviewy, wwwr oat of pranat. bNonst
<br />le seep preen.
<br />Seca 6M Period Of, Lien.
<br />lhdeet appose doss is specifically find by taw, the %af
<br />Npeee/ ter eeC�l agt ef� wed ai lee ones tte atpamrn
<br />N tea sea/ rrx at�eme whet M Ii0ltsry fur Ose reams r
<br />use" (w a Wft"M a see taepayer a" lose of
<br />tail O>Nyly) M sawN or becomes wwftcewt by rein
<br />of Mesa of era -
<br />Sec. 6323. Validity and Priority Against
<br />Certain Persons.
<br />(a) Pw'dmsrae Noldera Of Beciarky tn-
<br />tMedii, Nedleek'a hoer$, And
<br />Lim Credftm — The Ilan imposed by action 63et shall
<br />W be vow as pain ay punchiest holder of a Warty
<br />lawast. meelrme's liemer, W Wemem I" creditor am notice
<br />"mob wheh I the rsalairaents of subsectiah in his
<br />bw reed by the Sao,"".
<br />m Plece For"gotla; Fwm.-
<br />(1) Place For Filing � The nouct refereed to in sao-
<br />la) weal be filed -
<br />W Uhwa Stele Laws
<br />(h) AW Property i me case of teal Woperfy, it onto
<br />office win de See far the cowry. or other goveminesual
<br />sublihilisift b designated by the taws of such See.:'
<br />Who sew prop" ssibpeCt to it$ flan iS eltus"di ore
<br />(ail Personal Property - In the case of persona;
<br />prop". whe6ef tangivle or mtanlut"o, ,n cve office
<br />within tie SUB (or the county, or other governments
<br />Ksft4enl. as designated by the taws of such State .
<br />i law the prowly sidled to Lie lien is S,IAIW.
<br />or
<br />(e) wim Clerk of District cowl - in the att ce Uf the c e
<br />the vast" states distant cowl for the ; d _ e » -.
<br />tie We" lutiscl to 14n .5 vtualed, or e, el
<br />nailyI" despWedoaeunicawn .thmeelfsitereG_:
<br />subpragrW (AI. ar
<br />(Ci with It"aw 01 Deis Of The O+svrct tit [�c•1;n D, it - ;n
<br />Me eon of tie Pounder of Dew of toe ossu o err colah, u ,r
<br />me propsrty saP(stt n, 1ne ken 's s -mate$
<br />Calla" r
<br />I
<br />Entered of i)OMMMO M N*-
<br />(;1lntur
<br />,Z Grsntoe_..•+�
<br />Ir� Ntamaliicat
<br />T. i H i't i \)till ) l I�Tr :ii= NAIL ) e
<br />./
<br />M SNa of IN a" If f{ WW To Len - Pw pwpur of
<br />prprphs ( 1) aid (y. prop" efwll to deemed U be anuaNd -
<br />(Ai INN he " - i Me Cues of had propery, At his
<br />parallel Waidderc or
<br />(e) Personal Property - In the we of peeve ed property.
<br />whether taifible of Intand". a this menace of the
<br />taxpayer at the Wr the noble of am N riled.
<br />For of gwepph R) (a). dwfrweera bf a m waeaf
<br />or pattnarship shit be deemed to be the Wade M which the
<br />p mow awcutiw a el the bwinns a Nate/, at$ 1t$
<br />residence of a taxpe" whose rMtdwror is WOW that UWW
<br />Stair "I be seemed Is be In ee District of Coiumbi.
<br />(s1 Form TM form wed Centel of Ate (aide$
<br />reel.$$ to in subsection (4) eMll be tssaeriba - by the
<br />see eery. such notice shelf be vam rwtwWal andlhp ay
<br />Ww provision of law eager" the form or content of a
<br />ratio of I M.
<br />Molls: See section 6323(6) for protection for
<br />certain interests even though notice of lien
<br />imposed by section 6321 is filed with respect
<br />to:
<br />t. %cot tin
<br />1. alefol vetutea
<br />3. Personal property purchesad at retail
<br />1. Personal property purchased In Caauat sale
<br />S. Meal property sublKed to paassory, lien
<br />6. teal property to am special seseamom liars
<br />7 Rardeohal Waverly SAW to a mechanic's
<br />lion for certain repairs and tmWovements
<br />a AfterMy's Items
<br />9 Certain insurance conlrycls
<br />10. Passbook teens
<br />(o) Royce For purposes of late
<br />section
<br />li i General RWa. — unieas notice of Ire, rsrehfd in
<br />free manner ptesaibat in wagraph (2) during ire reguird
<br />retrsrng period, sic." not ce of vers"if66 treated as lint on the
<br />cafe onwn,tn rc s !lad nn acurdance wd^ s�usstixn n`a user
<br />I"' aapfason or each, fa!Na£g period
<br />!2; Film For Mo. — A roots of !,on ref,led
<br />d ,ry ;he red M ., user nd LM::, ice affainm art -
<br />. t.s e',.e.•. was' e� a- , -�, :,-
<br />:.: t!e case al red wive, "L.5
<br />z-.le+eo and rec;,rdx .n a ^tc. see .... r, cv
<br />5o5who' d, rate. and
<br />X01 ,r acy case .n ■h+t1+_ W, cars or rr :;re o =,c -, to tree Late
<br />of a :e ", rdu;y of route ul Isn meal s,,cuaragraln^- !Al, the
<br />sweretery reselvN wAften kd ell" rs ti sew momm r
<br />pewted in tpW heed by ee $me"
<br />mm ■ prop i sew ms's mmmfa. H s node
<br />efewdetenMWepledNatteordrI $delwbsess"1DM
<br />voEat$iwmchwahrW - MMented.
<br />M Rttq *W Ratite Pelf — i the Cie
<br />of any now of Neu sus term •rogilred rM6tni pried' rfWw
<br />(A) the a eler Paid r" 30 days after the explianon
<br />of 6 year$ after see" of the aeermam at the I", and
<br />(e) theom -yargwidp"wlMMeexpiraWal6yars
<br />after ft ch a of we prmselp ro"Irea raHlirp paid tai
<br />Much nom of Iwo:
<br />Sec. 6325. Release Of Lien Or
<br />Discharge Of Property.
<br />(a) NOMM ti Llem — subbct to auto
<br />regulations as the Secretary may prescribe, the Secretary quit
<br />iea a certificate of release of any lion imposed with respect to
<br />any Internal revenue tax not iota than 30 days after that day on
<br />which -
<br />Ill Liability Satisfied or Unenforceable - The Secretary
<br />finds that the liability for the aMWA aeaed, 1pwher with aO
<br />interest i respect thereof, Us been fully setisf ld or has
<br />become legally danforoseble; or
<br />(2) lad Accepted • There is furnished to the Secretary and
<br />accepted by him a bord that Is conditioned upon the payment of
<br />the omoanl Ass fined, together with all Interest in respect
<br />theral, within the line prescribed by law (including any
<br />extension of such time), and that is In accordance with such
<br />requirement$ relating to terms• conditions. and form of the bond
<br />will sureties thereon, as may be spedied by such reguitions.
<br />Sec. 6103. Confidentiality and Dis-
<br />closure of Returns and Return In-
<br />formation.
<br />led Qlsdown of CerWn Returns and
<br />R q Inlo►mgitlon For Tax Admirtlstratbn
<br />Pte• —
<br />12) 0!sclo5ure of amount of oulslandmg hen if a notice of
<br />:ten has been f. ee D suer, to ecnon 6323 fl the amount of the
<br />Oulslar :d "y 0th..
<br />;al w, lecctl "; .,. .: ;6n jjet`: of ue dr$C;osed to
<br />any o!' -5nn ,yin !uwbhes salis•.lalcry WnVIn evidence plat ne
<br />sec er,y s t ._., ere ^.tends to
<br />I
<br />air
<br />fit
<br />g
<br />1
<br />P
<br />ffisxe" from l d" I d RlPranw Cods,
<br />Sec. 6321. Lien For Taxes.
<br />If any proe kite U rry my to mom of refuse �
<br />Im ft sore$ eft$ 401 Be , ft amount (Including any "W-
<br />OOL 1-1-1 ai ssaNxd, "WON U tor. or nuouble pnaty.
<br />"Wear MM ay twee 00 Cry oars$ in "oft
<br />Nr6 be a ON he Maw fit ft DOW swee won an property
<br />and two to onviewy, wwwr oat of pranat. bNonst
<br />le seep preen.
<br />Seca 6M Period Of, Lien.
<br />lhdeet appose doss is specifically find by taw, the %af
<br />Npeee/ ter eeC�l agt ef� wed ai lee ones tte atpamrn
<br />N tea sea/ rrx at�eme whet M Ii0ltsry fur Ose reams r
<br />use" (w a Wft"M a see taepayer a" lose of
<br />tail O>Nyly) M sawN or becomes wwftcewt by rein
<br />of Mesa of era -
<br />Sec. 6323. Validity and Priority Against
<br />Certain Persons.
<br />(a) Pw'dmsrae Noldera Of Beciarky tn-
<br />tMedii, Nedleek'a hoer$, And
<br />Lim Credftm — The Ilan imposed by action 63et shall
<br />W be vow as pain ay punchiest holder of a Warty
<br />lawast. meelrme's liemer, W Wemem I" creditor am notice
<br />"mob wheh I the rsalairaents of subsectiah in his
<br />bw reed by the Sao,"".
<br />m Plece For"gotla; Fwm.-
<br />(1) Place For Filing � The nouct refereed to in sao-
<br />la) weal be filed -
<br />W Uhwa Stele Laws
<br />(h) AW Property i me case of teal Woperfy, it onto
<br />office win de See far the cowry. or other goveminesual
<br />sublihilisift b designated by the taws of such See.:'
<br />Who sew prop" ssibpeCt to it$ flan iS eltus"di ore
<br />(ail Personal Property - In the case of persona;
<br />prop". whe6ef tangivle or mtanlut"o, ,n cve office
<br />within tie SUB (or the county, or other governments
<br />Ksft4enl. as designated by the taws of such State .
<br />i law the prowly sidled to Lie lien is S,IAIW.
<br />or
<br />(e) wim Clerk of District cowl - in the att ce Uf the c e
<br />the vast" states distant cowl for the ; d _ e » -.
<br />tie We" lutiscl to 14n .5 vtualed, or e, el
<br />nailyI" despWedoaeunicawn .thmeelfsitereG_:
<br />subpragrW (AI. ar
<br />(Ci with It"aw 01 Deis Of The O+svrct tit [�c•1;n D, it - ;n
<br />Me eon of tie Pounder of Dew of toe ossu o err colah, u ,r
<br />me propsrty saP(stt n, 1ne ken 's s -mate$
<br />Calla" r
<br />I
<br />Entered of i)OMMMO M N*-
<br />(;1lntur
<br />,Z Grsntoe_..•+�
<br />Ir� Ntamaliicat
<br />T. i H i't i \)till ) l I�Tr :ii= NAIL ) e
<br />./
<br />M SNa of IN a" If f{ WW To Len - Pw pwpur of
<br />prprphs ( 1) aid (y. prop" efwll to deemed U be anuaNd -
<br />(Ai INN he " - i Me Cues of had propery, At his
<br />parallel Waidderc or
<br />(e) Personal Property - In the we of peeve ed property.
<br />whether taifible of Intand". a this menace of the
<br />taxpayer at the Wr the noble of am N riled.
<br />For of gwepph R) (a). dwfrweera bf a m waeaf
<br />or pattnarship shit be deemed to be the Wade M which the
<br />p mow awcutiw a el the bwinns a Nate/, at$ 1t$
<br />residence of a taxpe" whose rMtdwror is WOW that UWW
<br />Stair "I be seemed Is be In ee District of Coiumbi.
<br />(s1 Form TM form wed Centel of Ate (aide$
<br />reel.$$ to in subsection (4) eMll be tssaeriba - by the
<br />see eery. such notice shelf be vam rwtwWal andlhp ay
<br />Ww provision of law eager" the form or content of a
<br />ratio of I M.
<br />Molls: See section 6323(6) for protection for
<br />certain interests even though notice of lien
<br />imposed by section 6321 is filed with respect
<br />to:
<br />t. %cot tin
<br />1. alefol vetutea
<br />3. Personal property purchesad at retail
<br />1. Personal property purchased In Caauat sale
<br />S. Meal property sublKed to paassory, lien
<br />6. teal property to am special seseamom liars
<br />7 Rardeohal Waverly SAW to a mechanic's
<br />lion for certain repairs and tmWovements
<br />a AfterMy's Items
<br />9 Certain insurance conlrycls
<br />10. Passbook teens
<br />(o) Royce For purposes of late
<br />section
<br />li i General RWa. — unieas notice of Ire, rsrehfd in
<br />free manner ptesaibat in wagraph (2) during ire reguird
<br />retrsrng period, sic." not ce of vers"if66 treated as lint on the
<br />cafe onwn,tn rc s !lad nn acurdance wd^ s�usstixn n`a user
<br />I"' aapfason or each, fa!Na£g period
<br />!2; Film For Mo. — A roots of !,on ref,led
<br />d ,ry ;he red M ., user nd LM::, ice affainm art -
<br />. t.s e',.e.•. was' e� a- , -�, :,-
<br />:.: t!e case al red wive, "L.5
<br />z-.le+eo and rec;,rdx .n a ^tc. see .... r, cv
<br />5o5who' d, rate. and
<br />X01 ,r acy case .n ■h+t1+_ W, cars or rr :;re o =,c -, to tree Late
<br />of a :e ", rdu;y of route ul Isn meal s,,cuaragraln^- !Al, the
<br />sweretery reselvN wAften kd ell" rs ti sew momm r
<br />pewted in tpW heed by ee $me"
<br />mm ■ prop i sew ms's mmmfa. H s node
<br />efewdetenMWepledNatteordrI $delwbsess"1DM
<br />voEat$iwmchwahrW - MMented.
<br />M Rttq *W Ratite Pelf — i the Cie
<br />of any now of Neu sus term •rogilred rM6tni pried' rfWw
<br />(A) the a eler Paid r" 30 days after the explianon
<br />of 6 year$ after see" of the aeermam at the I", and
<br />(e) theom -yargwidp"wlMMeexpiraWal6yars
<br />after ft ch a of we prmselp ro"Irea raHlirp paid tai
<br />Much nom of Iwo:
<br />Sec. 6325. Release Of Lien Or
<br />Discharge Of Property.
<br />(a) NOMM ti Llem — subbct to auto
<br />regulations as the Secretary may prescribe, the Secretary quit
<br />iea a certificate of release of any lion imposed with respect to
<br />any Internal revenue tax not iota than 30 days after that day on
<br />which -
<br />Ill Liability Satisfied or Unenforceable - The Secretary
<br />finds that the liability for the aMWA aeaed, 1pwher with aO
<br />interest i respect thereof, Us been fully setisf ld or has
<br />become legally danforoseble; or
<br />(2) lad Accepted • There is furnished to the Secretary and
<br />accepted by him a bord that Is conditioned upon the payment of
<br />the omoanl Ass fined, together with all Interest in respect
<br />theral, within the line prescribed by law (including any
<br />extension of such time), and that is In accordance with such
<br />requirement$ relating to terms• conditions. and form of the bond
<br />will sureties thereon, as may be spedied by such reguitions.
<br />Sec. 6103. Confidentiality and Dis-
<br />closure of Returns and Return In-
<br />formation.
<br />led Qlsdown of CerWn Returns and
<br />R q Inlo►mgitlon For Tax Admirtlstratbn
<br />Pte• —
<br />12) 0!sclo5ure of amount of oulslandmg hen if a notice of
<br />:ten has been f. ee D suer, to ecnon 6323 fl the amount of the
<br />Oulslar :d "y 0th..
<br />;al w, lecctl "; .,. .: ;6n jjet`: of ue dr$C;osed to
<br />any o!' -5nn ,yin !uwbhes salis•.lalcry WnVIn evidence plat ne
<br />sec er,y s t ._., ere ^.tends to
<br />I
<br />
|