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<br />9w p p Fran inlemal 111m re code
<br />Sec. 6321. Lien For Taxes.
<br />t1 pay eeaon 14" te pay any in negiscte or rsfum to
<br />Ip Bur sane aft dat aid, the amount (including any inw-
<br />eal smerntL 3010en to tern, or amble pecaltr.
<br />mow wift may no Cad raw aeerve in des" 11hMm)
<br />me 11 a no In Mw of fur dyed ebtea upon all pro9anY
<br />sal tlpMs to Inspaelp, ttdwew to or versonal: beff"rb
<br />Is $ask estate
<br />Sal, 6322. Period Of Lien.
<br />Unless, afaNMr dale is speeN Y Bxed by law, fed lien
<br />btpnN by seceot X21 "I arse at the the the aeensment
<br />te hale std IW fanpmn MW Nle Nealmy for the amount so
<br />=NNW (Of a pdIRwit agaxet the taxpayer &fit" out of
<br />KO Nab") Is SOW4d Of becomes anerforcabfe by reason
<br />of few of arse.
<br />Sec. 6323. Validity and Priority Against
<br />Certain Persons.
<br />(U 110welimes, Holders Of Sat inily In-
<br />Mre* Meelrank'e Llerwra, And JudOmsM
<br />UN CrNIROra. — The kn Imposed by section 421 shaft
<br />and be ym " pamet arty pwchaver, abse of a aecurlty
<br />IMstM rewherlk's hear, or pdgment lien credner utnN notice
<br />Hasten which thee" the requirements of subsection (f1 has
<br />bean Bled by the Secretary.
<br />M Flea For FISrp Notla; FWM,-
<br />(11 piece Fa Filing - The nohce referred to in sub -
<br />ataert (a)"be filed -
<br />(A) Under Stag Laws
<br />(I) R W Property - in the case of real property in one
<br />of ice within the State (or the county, or other governmentai
<br />subdivi dell) as designated by the 'uws of such State . in
<br />wlitfithe property, subifect to the lien s sm,aiec, and
<br />(u) Fl, al property - sea the case of personal
<br />Arco". whetter tangible of ntangible.:r One office
<br />within the State for the county or other governrnentai
<br />Subdivision), as designated by the '.aws n! such State.
<br />In which the property sabieci to the lien is s tuated
<br />or
<br />(B) WiM Clerk Of OhSlrct Court to the once of toe ae-e
<br />to uaRad states dlstrid Cold re• Ile wdl .u: d�_ r,ct •n w...,..
<br />de flropett /suoMU ter;
<br />hall (ry low designated one L""'!whcr .e3'iei• —e
<br />eubparagraph(Al, or
<br />(C) With (Reorder Of reef's Of Ire .,st "ct
<br />bteowloeerBeaso rdwofilsedsof the Drsuxty
<br />fed property mblecr m tae lien
<br />(2) 5111 of Property Subphc To Lien - For purposes of
<br />paragraphs (t) and (4), property Mall be deemed to be situated -
<br />(A) Raid Property - In to case of real prop", at Ih
<br />physical lowtlon: or
<br />(B) personal Property - In the use at Personal property,
<br />whether tangible or Intsogible, at the rpldence of the
<br />taxpayer At the Ura the mit a of Ilea Is pled.
<br />For purpoaeB at paragroph Rt (8). ft rNwena of acorponpod
<br />Of ptwuteatp loll be deemed to be the plan at which the
<br />inifficiffal executive offlea of ee busing Is bated, aal the
<br />ralNrrce of a taxpayer whoa rowan" Is widw the Unlhd
<br />Stain Male be deemed to be b that ofatrIct o1 Columbia.
<br />(3) Form - The form and =t of the notice
<br />relerted to In Mubesclon (a) sMU be processed by the
<br />Secretary. Such notice sap be valid notwithahrdlrp any
<br />other provision of law regarding to form or content of a
<br />not(" of Ikm.
<br />Noh: See section 6323(b) for protection for
<br />certain interests even though notice of lien
<br />Imposed by section !3321 is filed with respect
<br />to:
<br />1 Securities
<br />2. Motor vehicles
<br />3. sartorial property purchased at retail
<br />a Wrtonal property purchased In casual sale
<br />5 Persona( property suWected to possessory ben
<br />6. Real property lax seed special assepmsnt liens
<br />7. MelAenthl property sul fecf to a mecl ic's
<br />lien for certain (Wirt and Improvements
<br />a Antnas's Ile"
<br />9 Certain insurance contracts
<br />10. Paaabookloans
<br />(0) 111110 ft Of Notice. — For purposes of this
<br />section -
<br />in GOWN Rule, — umess nohce of uem isrefita in
<br />the manner prescrited m Pei i2i donrg the required
<br />refilling period, such notice of oen shall be heated as tiled on the
<br />date en which it is lied (in accmCace wNh subsection M) after
<br />IM Infiltration of such rehiing per i0d.
<br />?2r Place For Filing. — A - 7oce of den cabled
<br />',nq the ..o. pe Od "C:v— , v
<br />t
<br />s�cn nonce a' men .s Itined in thi ice :n which Ile
<br />nor "t-ce or ban was NM. and
<br />," :n the case of 1131 properly i'e tai:! of '61'no s
<br />entored and feco'ded n an ndev to _. by
<br />Si:'SSeGlion 11) 41 . and
<br />n any rash '.n which. 9(1 tae`. , t o-, :, the date
<br />., , ; C_. g of ruhl.e c. I ell -:,u: s .;,a'ag -apt. iA,. this
<br />E
<br />PCM" received wrNNn Informaeen (in ft mama
<br />prescribed In regulations Issued by the Sacrehry)
<br />"Mooning a then" In ere tazpapr'ayeawen", H a mi
<br />ZMuch Ilat b wo Bled M abbordana wo eubaeotlon (o b
<br />the Bhte In which such resider Is located.
<br />of any notice fi»R �(perrOd. W the
<br />(A) the oa-year petted siding SO days after the expiation
<br />of a years st0a the dab of ma apeeaeent of the hit, and
<br />(8) the owyear Wed "ding vi expiration iyears
<br />after the close of fed orea0lnp required refiling period for
<br />such noun of lion. .
<br />Sec. 6325. Release Of Lien Or
<br />Discharge Of Property.
<br />(a) Relwe Of Lien. — Sublsct to such
<br />regulations as the Secretary may prescribe, the Secretary tall
<br />Issue a certificate of release of any lien Imposed with aspect to
<br />any Internal revenue tax riot later than 30 days aft the day on
<br />which -
<br />11) Liability Satisfied or unenforceable - The Secretary
<br />finds mat the liability for the amount passed, together with all
<br />Interest In respect thereof, has boon fully satisfied err has
<br />become legally unenforceable; or
<br />(2) Bond Accepted - There Is furnished to the Secretary and
<br />accepted by Mm a bond mat is conditioned upon the payment of
<br />IN amount assessed, together with all Intel In respect
<br />thereof, within the time prescrthed by law ti ncluding any
<br />extension of such time), and that Is in accordance with such
<br />reguhemants relating to terms, conditions, and form of the bond
<br />and sureties thereon, ere may be specified by such regulations.
<br />Sec. 6103. Confidentiality and Dis-
<br />closure of Returns and Return In-
<br />formation.
<br />(x) Ditdosure of Certain Relurns and
<br />Rehm Information For Tax Adminialralion
<br />PurPos ell, .
<br />(2) Disclosure of amount of outstanding lien. - II a notice of
<br />]let, pas Jeer f''PC pu'suant ! -; ,er'linn 13,3230), the nrnount of Ina
<br />t l; ,a , -. iy .:.VS -d ti
<br />any person who IuroiShas Sat6Wc ?[; ry -risen evidence trial he
<br />has a right in the ptopefly s:niecl to such lien or intends to
<br />oota,r a regret : ; such propc'ty
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