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I
<br />ErRa BCI &6 WrufThenf r1ue
<br />$7 -� r�It? 92 .
<br />p•i,��nlEtiG�i.,,r -J/3
<br />A
<br />Sop 1 JUL 2 I al 10 'is
<br />reset
<br />fag
<br />U
<br />n
<br />f ttl>swi From IMemel Room Code
<br />ro shut of Property SuW To Lien - For purposes of
<br />tieoreality mired, written If '14. alien (M the mwmer
<br />Pafer(apht It) and (q. Property atoll be deemed to be situated -
<br />prescribed In regulation UM by the Sectary)
<br />c�,,
<br />Sec. �i 21. Lion Far Taxes,
<br />(A) Retail Property • In Me sae of raj prop", at M
<br />con"" a qty in pu tou"We te�apl, n a Rom
<br />phyrolcal location, or
<br />of ago Na If Oleo fled In acardaM with wMetion (1) in
<br />•
<br />I
<br />the ate In who ant rnwm N bated,
<br />pas, Now onme deer , , , ON amount (including any Inter•
<br />whether tangible or Innate, at the relies of the
<br />eat loo" smash. &dam to tax, or "loss" pen*.
<br />taxpayer at the time the notice of lien Is filed.
<br />M Reed Aw" 11110 . — In the case
<br />te0ww wit airy com ell may awn in ooeman t erete)
<br />OW be a gas to %W M der UnW Btetes upon all Property
<br />For purposes of paragraph (2) M. the rsdemee of a corporation
<br />or onitil nhip shall be deemed to be the piece of which 1M
<br />of any notice of On the Isirm "regtinl refilag perlod" IMaM
<br />ad two a p o wly. etlwwr feel of Personal, belonging
<br />pet"I executive ofRa d ids business N lotted, and ere
<br />of a yen alter the Owe of Rio aesexnant d the tax, and
<br />of the one-year period r of the 30 days after the a tn. and
<br />%VMPeraen.
<br />rookeries ofa impairer wheat residence Is ~ the UMW
<br />( e) twone• yarpakdadingwtMMagxplr #Wofeysara
<br />I
<br />ErRa BCI &6 WrufThenf r1ue
<br />$7 -� r�It? 92 .
<br />p•i,��nlEtiG�i.,,r -J/3
<br />A
<br />Sop 1 JUL 2 I al 10 'is
<br />reset
<br />fag
<br />U
<br />n
<br />f ttl>swi From IMemel Room Code
<br />ro shut of Property SuW To Lien - For purposes of
<br />tieoreality mired, written If '14. alien (M the mwmer
<br />Pafer(apht It) and (q. Property atoll be deemed to be situated -
<br />prescribed In regulation UM by the Sectary)
<br />c�,,
<br />Sec. �i 21. Lion Far Taxes,
<br />(A) Retail Property • In Me sae of raj prop", at M
<br />con"" a qty in pu tou"We te�apl, n a Rom
<br />phyrolcal location, or
<br />of ago Na If Oleo fled In acardaM with wMetion (1) in
<br />If arty Pension IINh to pay any ties neglects or refuses to
<br />(R) hreonal Properly - in the as of persona property,
<br />the ate In who ant rnwm N bated,
<br />pas, Now onme deer , , , ON amount (including any Inter•
<br />whether tangible or Innate, at the relies of the
<br />eat loo" smash. &dam to tax, or "loss" pen*.
<br />taxpayer at the time the notice of lien Is filed.
<br />M Reed Aw" 11110 . — In the case
<br />te0ww wit airy com ell may awn in ooeman t erete)
<br />OW be a gas to %W M der UnW Btetes upon all Property
<br />For purposes of paragraph (2) M. the rsdemee of a corporation
<br />or onitil nhip shall be deemed to be the piece of which 1M
<br />of any notice of On the Isirm "regtinl refilag perlod" IMaM
<br />ad two a p o wly. etlwwr feel of Personal, belonging
<br />pet"I executive ofRa d ids business N lotted, and ere
<br />of a yen alter the Owe of Rio aesexnant d the tax, and
<br />of the one-year period r of the 30 days after the a tn. and
<br />%VMPeraen.
<br />rookeries ofa impairer wheat residence Is ~ the UMW
<br />( e) twone• yarpakdadingwtMMagxplr #Wofeysara
<br />�sr�
<br />Sec. 63'22 Perlilid, Of Lien.
<br />Stable Null be doomed to be In Me District of Columbia.
<br />(3) Form - The form, C~ of the. Mna
<br />der the do" of tie form" resulted raffling Period for
<br />reteriod to In subsecUoh (t) "shun be prescribe by Me
<br />archno#"of Half. .
<br />lRtieoo amegw d filed by law, site ken
<br />tmveeea by eeetiptptl ales at the tlm. ere ieaeeooment
<br />6eersblry' Such Itwa to vaNd rep
<br />6325, fleiearse Of rLion Or
<br />te mob ant t�l Wd ifte i for he amain eo
<br />other of It on of law regarding the form a content d a
<br />'ndke of Berl.
<br />. .Discharge led
<br />Mmud (or a Alignment apWpt the upaye arising out of
<br />lal ReNfw of Lien. — Sub)sct to such
<br />to such
<br />sari Nalthy) le sandt s w becomes tayenforceablt by ratan
<br />of "in of tble
<br />Hoe: See section 6323(b) for protection for
<br />regulations as the Secretary may prescribe, the Secretary Mall
<br />certain interests even though notice of lien
<br />Issue a certificate of fowls of any lion Imposed with respect to
<br />Sec. 6323. Validity and Priority Against
<br />imposed by section 6321 is filed with respect
<br />whk��ImrawWCnatlatxMan300aytafbrtMdayon
<br />Certain Persons.
<br />to;
<br />(1) Liability Satisfied or Unenforceable - The Secretary
<br />to Pitirch es, Homers 01�.,,,,,sa,, in-
<br />^"e"eea
<br />I. Securities
<br />finds that the liability for the amount asssood,together with all
<br />j rB I.MmIer kW t
<br />2. Moron vehicles
<br />Imerett In respect thereof. has Men fully satisfied or has
<br />become legally uranfortxtable: or
<br />Lien CfedbriS. — The Mn Imposed by action 6321 shell
<br />3' hreonat Property purchased at retail
<br />a• Per" property purchased In usual ae
<br />(2) Bond Accepted -There Is furnished to the Secreary and
<br />met be Y@N a
<br />Nor
<br />5. Pxsnat pro(xhty subjected to possessory lien
<br />accel by him a bond that Is conditioned upon the payment of
<br />bMlew meMenkaga Ulmer, fa andhor untie rlofri
<br />6. Rai property tax the {peolN liens
<br />the amount asssed, together with all Interest In respect
<br />Band which meett the requlrsrsts of sublectlon (p has
<br />property subject to a mechanic's
<br />a mechanic's
<br />7. Ron
<br />thereof, within the time prscribed by low (Including any
<br />been flied the Secretary.
<br />� �•
<br />for certain
<br />Ilen for ceraln repair ant Improvements
<br />extension of such tints), and that Is in accardana with each
<br />d. Afforney i lime
<br />requirements relating to terms, conditions. and form of the bond
<br />(o Face Fa frloace; Form:
<br />9. Cerblin insurance contracts
<br />and surehee thereon, as may be specified by such regulations.
<br />(1) Piece For Filing • The notice referred to In sub-
<br />10. Passbook loans
<br />Sec. 6103. Confidentiality and Dis-
<br />apten(1)"1be filed •
<br />(A) Under State Laws
<br />(9) Refilling of HntiCe. — For purposes of this
<br />closure of Returns and Return In-
<br />tl) Real Property - In the case of real property. In one
<br />section •
<br />formation.
<br />office within the State (or the county, or other gove nmatai
<br />eolapisionias designated by the laws of such State, In
<br />(1) Gan" RWe. — Unless notice of Ilan Is refried In
<br />lib) ` Of CertNn RetlxltB find
<br />who NM Ord" abject to the Inn Is situated: and
<br />the manner prescribed In paragraph (2) during the required
<br />re1iling period: such notice of lien shall be treated as riled on the
<br />For Tox AdmInIstretion
<br />Ilq Personal Property • In the rose of personal
<br />dale orwhich it is filed fin accordance with subseatloh (!)) after'
<br />�Mumm.InfMmillo)
<br />pvgm � —�
<br />Pro"- whether tangible or In erigibie, in OM Office
<br />the explraUon of tuck rattling Period.
<br />within the State (or the county, or other governmental
<br />subdivision), a designated by Me lows of such State,
<br />(2) Plea For Filing. — A notice of lien reflled
<br />(2) Disclosure dlamounl of outstanding lion.•Itanotica of
<br />notice of
<br />f:111otlo
<br />M which the Property subject to the lion Is situated,
<br />during the required reliling period shall be effective only -
<br />lien has been filedp
<br />lion outstanding h ee obligation secured section
<br />section 63dinglen. amount
<br />23(
<br />be aunt of [to
<br />i. R
<br />or with Clerk 01 oislriCt Court • In the office of the clerk of
<br />(A) if . .
<br />nil such notice of lien is relied in IM oflica m which the
<br />such may
<br />any person who lurnislue satisfactory written evidence that he
<br />Me United Sates district court for the judicial district in which
<br />prior notice of lien was filed, and
<br />has a right in the properly subject to such lien or intends to
<br />obtain a right In such properly.
<br />the property subject to lien Is situated, whenever the Stale has
<br />!Ad bylaw designated one office which meals therequirxmentsof
<br />Iii) In the case of real property. the fact of refilmg is
<br />entered and recorded In an index to the extent required by
<br />subeaagfaph (A), or
<br />subsection (1), (1), and
<br />17 with Recorder Of floods Of The District of Columbia - In
<br />1N) in any case in which, 95 days or more prior to the date
<br />Me Office of the Powder of goads of the District of Columbia, if
<br />of a melding of notice of lien under subparagraph (A), the
<br />..
<br />the Property subject to the hen is situated in me District of
<br />Columgai , .
<br />_
<br />1
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