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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 />