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I
<br />Ettarola From MkrrW RaeamM Cods
<br />Sec. 6321. Lien For Taxes.
<br />if an """ NOW M pq an saw - $I If of rehaa M
<br />M Yta awe aft dowe4 ne ameawt { any lMM
<br />rK M tax, of Useputsid, parge!y,
<br />"Neer we or oat Nee warp Werue in dims")
<br />ON be • Oea M favor of on (Mtd own upon am aaerM
<br />VA f Is Of 1011', w MW nal or penaW ,
<br />a►am ptratn
<br />Sec. 637„ Period Of Lien.
<br />umm &oft ft" M reed by taw, the Ift
<br />Wpaa . by let t east ware d NM tae eta samsufflern
<br />M tit ad get issigift to ate so
<br />$stood (a a somw ft UNPI er by" Guy o
<br />no saw ro eddroe w wwftrcuwo by rasa!
<br />a "a of Woe.
<br />Sec. 6323. Validity and Priority Against
<br />Certain Persons.
<br />PureMaar'a, Noidara Of Secuefty M-
<br />fadlaales fdaefea W- Llueoea, And
<br />Lion CmdNWL — The ion milliesid hry wW W OW
<br />nth he am ad aim any plarchaw, hariday of a midi
<br />aNareN. ' s1Rar.wWdOnNm!iermcreditortmWWACO
<br />Ihelee ~ math the 01 subsection (f) ha
<br />been t'Md by t1 swreary.
<br />(n Film For Fillip Notice; Forfn.-
<br />11) RM Fat Filing - The notice referred Min sub
<br />"alert (a) ow be Ned -
<br />(A) Urdu Stew Laved
<br />W IMd property - M the cast at radii propomt in ono
<br />ono wwn the state la t1 cowty. or other governmental
<br />sidialtimilam). a designated by it* Wen of such State. in
<br />1%6h dM proddty subject M the lien a situated, a1
<br />(d) Msthat property - M the can of parson;
<br />0"". wMXws WOW of ifitimsilpt. in asp Office
<br />wiNsn this SMM (w the cotmry. or other govwnMattai
<br />wwivision). as by the laws of such State,
<br />in whtsh dw property suspect to the !Mn is situated
<br />A
<br />Wit hark Of DISITIO COLd - M the office of the clerk of
<br />i Me United SUM district cowl far to iud+c.al district in which
<br />Nis property sAtct to lien m swwled. wneraver she Mate Itas
<br />AM by law daigiaMd one office which meets the reywrem+ -nits of
<br />svOpraertpt (A). or
<br />A Wink Meordw Of olds Of The 0,svct Of Golan; , in
<br />This dNodthe dboitofMeawtfieaofcalumena. :f
<br />eta property subject Io the lean is situated m toe ,, vi. t 9f
<br />CdOf?a0at ,,
<br />(2) Sdna Of ptsipary, 5~ t® Us" • Fier lairposes, of
<br />paragraphs ( 1)Undid),a"olieItydW0be doomed tobe ft Mo-
<br />w ftM ►ta iii -1n the am of ral pro", at pa
<br />physical WANN'. w
<br />,M f emid; property - at Nis tea of Wessell IMapwtif
<br />010110 raplNa air Witimedsk. at the raft" of dM
<br />Ms"Yera gas W"Nis "tin d Pan wflt10.
<br />r- orpurpomd Mee. Vie soft ore
<br />W partwerop dap he daam I M be Nis ply at which tlta
<br />p taW aawda d1s of ft Itivalmaps M *MW. and IN
<br />raedwta of a Rogow whose reddaa W wwwd NM Lwow
<br />SWAO"bo bobewon of
<br />(3) Form - The NM � cormem Of w ewgo
<br />retard to In . , (a) than be - by Nis
<br />seorday. such natice seen be vak0 not. trielime sty
<br />*Mw proviadon of low regard" the form IN c~l of a
<br />ram
<br />Nob: See section 6323(b) for protection for
<br />certain interests even though notice of lion
<br />imposed by section 6321 is filed with respect
<br />to:
<br />1. SKWMa
<br />2 UM4 yid
<br />3. personal property purer d retail
<br />4 Fairsairial prelowly purchased 69 cacao' sail
<br />5. property Uppallest ro ry iem
<br />a fed pr Ale" w Auto apacia admainunitht -M
<br />T sutr w to a aWoanu's
<br />ice: to MW rears and i
<br />b. ANerney's Ikms
<br />9 Certain trwWance contracts
<br />10 P p ...IOShhe
<br />(g) "w'*n'7 Of
<br />Nodes. — For N poses of Nua
<br />Wrieri -
<br />(1) 6aneiral RIM. — unites mace of l :'an -is rsfegin
<br />the Mannar prescribed in paragraph ;21 during ins rae.,vred
<br />rdiifng period, such notice of lien shat 13t treated as fled on t10
<br />date 0.1 which it it filed lin accordance with subsWAon if)) affair
<br />the sepdtaban of suoh riding period
<br />12) F`W= For Fllft — a r: >; :ca o ,a of ad
<br />Dunne myi reouirad reri!ing oe,,o oa :: oo arefi�,a a .
<br />fAi , .
<br />(i) uch notice of Iion is felled in the office, the
<br />prior notice of lien was filed, and
<br />(ii) in the case of last property the fact of reLhrig is
<br />entered and recorded m an mina !o the estcm reo,,ml by
<br />sebsetG4V1 IQ ia). and
<br />161 a any case in which. 90 days of more vsCF fo the date
<br />01 a rtflmi; der notice err ban 0401 su:..pa(ag�a�h tAi. the
<br />"OWN t NM hrories"" Ite t1 mww
<br />praxr{Oad in r"Wteo s late al by th1 Secreary)
<br />oawattbtp a dunpa M NM tasipyw is raaWanba, N a Ratio
<br />at iveh No Is on 111111111 insewdem sea aibuo nIntit
<br />Unt MWIMpt Wh rrfaild As Is IaeiMd.
<br />(3) In the rape
<br />dam niftier d , NN Idtn °n WinA ranting paled" means -
<br />(A) Nis ens -yap period ending 30 days alter the axplydlon
<br />of 0 year$ after NM date of Nis alsommert of the tax, and
<br />(e) W4wwyarpwWt Mrpwith tlaplr0wofOyan
<br />aft the Drop of as preceding raw*" reefing psi for
<br />wrcfr r d Itak .
<br />Sec. 6325. Release Of Lien Or
<br />Discharge Of Property.
<br />(a) Renew Of Llae. — simect M such
<br />regulations as NW 5ecrdwy MAY pM669'Iba, tlta Smury shag
<br />wehN a GertwiCaM d rek� d anY Oat ImpOad with reagent to
<br />Any mwWW rCeena Ma et labor Uwt 30 days of W 110 day on
<br />WNO-
<br />ill Liability Sell" or IAMtdomeabW - The Secretary
<br />rarer that Nis babifwy, far eta amwwtt ase eeed, togdlr with all
<br />uweteat in raped Nwred, h" been fogy lizolib of has
<br />Kama happily uwewMroaOtt: or
<br />M >k1Aa ben- TherarohrWWtodwSecretary and
<br />by him a bend that Is conditioned upon the payment of
<br />the amoaw slanted, together with all Irthei In respect
<br />meraf. wiftri the time prescribed by law (including any
<br />ettensien of such lima). and that is'. accordance with such
<br />puaamenM aatlnp to toms. condwions. and form of the bond
<br />and sureties thereon, as may be specified by such regulations.
<br />Sec. 6103. Confidentiality and Dis-
<br />closure of Returns and Return In-
<br />formation.
<br />(k) OftclooWs '. of Certain Returns and
<br />Relum For Tax Adrninbtrallon
<br />-..
<br />(A Oiscim: re cf AMD an! cl ouistanding flan- Ifaetieeof
<br />Ien a r red s v se t d an.23�'I. the amount of the
<br />am perso;,tl w"w 1a11,yhes 5&t.OaCfOry *,.lien e,dence that ne
<br />time aright in Sher property subject to such lion or intends to
<br />olun a right m such property
<br />W
<br />K
<br />ntered as Doam+eM Na
<br />97-- 1 i ) �
<br />{ 0
<br />1
<br />_
<br />=
<br />Grantor
<br />\r
<br />Grantee
<br />Numerical
<br />51 'KA vv
<br />87 U'l I f € in 19
<br />S ff
<br />I
<br />P
<br />SL f
<br />Ettarola From MkrrW RaeamM Cods
<br />Sec. 6321. Lien For Taxes.
<br />if an """ NOW M pq an saw - $I If of rehaa M
<br />M Yta awe aft dowe4 ne ameawt { any lMM
<br />rK M tax, of Useputsid, parge!y,
<br />"Neer we or oat Nee warp Werue in dims")
<br />ON be • Oea M favor of on (Mtd own upon am aaerM
<br />VA f Is Of 1011', w MW nal or penaW ,
<br />a►am ptratn
<br />Sec. 637„ Period Of Lien.
<br />umm &oft ft" M reed by taw, the Ift
<br />Wpaa . by let t east ware d NM tae eta samsufflern
<br />M tit ad get issigift to ate so
<br />$stood (a a somw ft UNPI er by" Guy o
<br />no saw ro eddroe w wwftrcuwo by rasa!
<br />a "a of Woe.
<br />Sec. 6323. Validity and Priority Against
<br />Certain Persons.
<br />PureMaar'a, Noidara Of Secuefty M-
<br />fadlaales fdaefea W- Llueoea, And
<br />Lion CmdNWL — The ion milliesid hry wW W OW
<br />nth he am ad aim any plarchaw, hariday of a midi
<br />aNareN. ' s1Rar.wWdOnNm!iermcreditortmWWACO
<br />Ihelee ~ math the 01 subsection (f) ha
<br />been t'Md by t1 swreary.
<br />(n Film For Fillip Notice; Forfn.-
<br />11) RM Fat Filing - The notice referred Min sub
<br />"alert (a) ow be Ned -
<br />(A) Urdu Stew Laved
<br />W IMd property - M the cast at radii propomt in ono
<br />ono wwn the state la t1 cowty. or other governmental
<br />sidialtimilam). a designated by it* Wen of such State. in
<br />1%6h dM proddty subject M the lien a situated, a1
<br />(d) Msthat property - M the can of parson;
<br />0"". wMXws WOW of ifitimsilpt. in asp Office
<br />wiNsn this SMM (w the cotmry. or other govwnMattai
<br />wwivision). as by the laws of such State,
<br />in whtsh dw property suspect to the !Mn is situated
<br />A
<br />Wit hark Of DISITIO COLd - M the office of the clerk of
<br />i Me United SUM district cowl far to iud+c.al district in which
<br />Nis property sAtct to lien m swwled. wneraver she Mate Itas
<br />AM by law daigiaMd one office which meets the reywrem+ -nits of
<br />svOpraertpt (A). or
<br />A Wink Meordw Of olds Of The 0,svct Of Golan; , in
<br />This dNodthe dboitofMeawtfieaofcalumena. :f
<br />eta property subject Io the lean is situated m toe ,, vi. t 9f
<br />CdOf?a0at ,,
<br />(2) Sdna Of ptsipary, 5~ t® Us" • Fier lairposes, of
<br />paragraphs ( 1)Undid),a"olieItydW0be doomed tobe ft Mo-
<br />w ftM ►ta iii -1n the am of ral pro", at pa
<br />physical WANN'. w
<br />,M f emid; property - at Nis tea of Wessell IMapwtif
<br />010110 raplNa air Witimedsk. at the raft" of dM
<br />Ms"Yera gas W"Nis "tin d Pan wflt10.
<br />r- orpurpomd Mee. Vie soft ore
<br />W partwerop dap he daam I M be Nis ply at which tlta
<br />p taW aawda d1s of ft Itivalmaps M *MW. and IN
<br />raedwta of a Rogow whose reddaa W wwwd NM Lwow
<br />SWAO"bo bobewon of
<br />(3) Form - The NM � cormem Of w ewgo
<br />retard to In . , (a) than be - by Nis
<br />seorday. such natice seen be vak0 not. trielime sty
<br />*Mw proviadon of low regard" the form IN c~l of a
<br />ram
<br />Nob: See section 6323(b) for protection for
<br />certain interests even though notice of lion
<br />imposed by section 6321 is filed with respect
<br />to:
<br />1. SKWMa
<br />2 UM4 yid
<br />3. personal property purer d retail
<br />4 Fairsairial prelowly purchased 69 cacao' sail
<br />5. property Uppallest ro ry iem
<br />a fed pr Ale" w Auto apacia admainunitht -M
<br />T sutr w to a aWoanu's
<br />ice: to MW rears and i
<br />b. ANerney's Ikms
<br />9 Certain trwWance contracts
<br />10 P p ...IOShhe
<br />(g) "w'*n'7 Of
<br />Nodes. — For N poses of Nua
<br />Wrieri -
<br />(1) 6aneiral RIM. — unites mace of l :'an -is rsfegin
<br />the Mannar prescribed in paragraph ;21 during ins rae.,vred
<br />rdiifng period, such notice of lien shat 13t treated as fled on t10
<br />date 0.1 which it it filed lin accordance with subsWAon if)) affair
<br />the sepdtaban of suoh riding period
<br />12) F`W= For Fllft — a r: >; :ca o ,a of ad
<br />Dunne myi reouirad reri!ing oe,,o oa :: oo arefi�,a a .
<br />fAi , .
<br />(i) uch notice of Iion is felled in the office, the
<br />prior notice of lien was filed, and
<br />(ii) in the case of last property the fact of reLhrig is
<br />entered and recorded m an mina !o the estcm reo,,ml by
<br />sebsetG4V1 IQ ia). and
<br />161 a any case in which. 90 days of more vsCF fo the date
<br />01 a rtflmi; der notice err ban 0401 su:..pa(ag�a�h tAi. the
<br />"OWN t NM hrories"" Ite t1 mww
<br />praxr{Oad in r"Wteo s late al by th1 Secreary)
<br />oawattbtp a dunpa M NM tasipyw is raaWanba, N a Ratio
<br />at iveh No Is on 111111111 insewdem sea aibuo nIntit
<br />Unt MWIMpt Wh rrfaild As Is IaeiMd.
<br />(3) In the rape
<br />dam niftier d , NN Idtn °n WinA ranting paled" means -
<br />(A) Nis ens -yap period ending 30 days alter the axplydlon
<br />of 0 year$ after NM date of Nis alsommert of the tax, and
<br />(e) W4wwyarpwWt Mrpwith tlaplr0wofOyan
<br />aft the Drop of as preceding raw*" reefing psi for
<br />wrcfr r d Itak .
<br />Sec. 6325. Release Of Lien Or
<br />Discharge Of Property.
<br />(a) Renew Of Llae. — simect M such
<br />regulations as NW 5ecrdwy MAY pM669'Iba, tlta Smury shag
<br />wehN a GertwiCaM d rek� d anY Oat ImpOad with reagent to
<br />Any mwWW rCeena Ma et labor Uwt 30 days of W 110 day on
<br />WNO-
<br />ill Liability Sell" or IAMtdomeabW - The Secretary
<br />rarer that Nis babifwy, far eta amwwtt ase eeed, togdlr with all
<br />uweteat in raped Nwred, h" been fogy lizolib of has
<br />Kama happily uwewMroaOtt: or
<br />M >k1Aa ben- TherarohrWWtodwSecretary and
<br />by him a bend that Is conditioned upon the payment of
<br />the amoaw slanted, together with all Irthei In respect
<br />meraf. wiftri the time prescribed by law (including any
<br />ettensien of such lima). and that is'. accordance with such
<br />puaamenM aatlnp to toms. condwions. and form of the bond
<br />and sureties thereon, as may be specified by such regulations.
<br />Sec. 6103. Confidentiality and Dis-
<br />closure of Returns and Return In-
<br />formation.
<br />(k) OftclooWs '. of Certain Returns and
<br />Relum For Tax Adrninbtrallon
<br />-..
<br />(A Oiscim: re cf AMD an! cl ouistanding flan- Ifaetieeof
<br />Ien a r red s v se t d an.23�'I. the amount of the
<br />am perso;,tl w"w 1a11,yhes 5&t.OaCfOry *,.lien e,dence that ne
<br />time aright in Sher property subject to such lion or intends to
<br />olun a right m such property
<br />W
<br />K
<br />
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