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<br />WPO From k4wniM RMmw coil.
<br />Sec. 6321. Lien For Taxes.
<br />M an Wspen lik to pay any w ttegacts or muess is
<br />rat' Ma win aaw dmrA the amount ptrcadittp any law-
<br />Sit, addaeat affix+a. adftw to tax. of rasa" wm*i.
<br />"No W" ales coca as nay aowus a tltenal
<br />SW be a no In roar et tlit UMM Itshis asst an properly
<br />And rata to prepMgr. wimm fW of WI MI.
<br />awe pow
<br />Sec. 6322. Period Of Lien.
<br />U, afaass•dafem yphalty fixed by law• ther tan
<br />teroeaeo by e.ceetrl¢s eta of dH Mme dro
<br />is leh and SW fin dw the tiaelhty far de$ ertiorin so
<br />woom (e a womm awal the taxpayer tit's" but of
<br />soh ) is safthm at becamses unsntWe"ble try reams,
<br />M Was of anti.
<br />Sec. 6323. Validity and Priority Against
<br />Certain Persons.
<br />W plpchowet{, HOME Of secialfty In-
<br />breft 0 Awle's Usim , And tudgrW
<br />Leda t:feliftH. — This berg waterfall by wtan w &nail
<br />M M trthk a opine any "Mbar. holder of a eKunty
<br />'lane, er WOVNM aa vale .1119 ntla
<br />Merest z mw Ma
<br />nequiruentems at s urbasefien if) Has
<br />bad fiat ay cote secretary.
<br />m Plum Fw FMn NONeM; Form. —
<br />ill Vim For Filing - ?tro restive oaf ,,W to :uo-
<br />now wswbe f -
<br />(A) UMe Sat taws
<br />M w property - in taro cast at lea$ p+owly. i blur
<br />office wmtn+ the Saes lot ;tie county w viper i
<br />saeslraiPelf, ea dargnated by the iaws or such sate, in
<br />which She Wirparty saw to fed Van is fatuated, and
<br />fit) personal Property - in she case of persona,
<br />prapwry. wMMtw Wiffous er :+rtangoa. in acre office
<br />within the Sate (er the county. or at", govommenta,
<br />suMvfston), as designated by roe iaws of s.Fh Shift
<br />in who the property subtract to the tits is se$- alte,
<br />of
<br />(0) with Clark Of Msinct Court -'.n the mince or the lien of
<br />the United saws district court for the ludroai d.str,cf m which
<br />Me property sutgeet to I,en :s s.tuatec. iwhcnever The State ^.as
<br />reelbyleve despMteO era dthce whict, . melts the Tobu.r; t,ts c?
<br />wbperaaoO W. ar
<br />(f:) with Mcbttet of DWS Of The D slat G1 COiJmba In
<br />Me~ efforts Weterdef of 0"01 04 the oisntcl of Go- ur,,bia, it
<br />the property subleci to the tiers 's situated D:sfr.C. c.
<br />r
<br />P
<br />is
<br />3
<br />a
<br />ro
<br />s
<br />inived as Doct;ionent Ncii.
<br />Grantor
<br />Ci: all tee
<br />nCal
<br />e$•.;1. ....
<br />3
<br />s fl;fn, t1 t 3
<br />:,7 tt�:, i ' � �� a 3,
<br />M SNO of Prep" IV*" To tae - For PWPMN of
<br />Wellsville (1) and (e$1.pres""MdunnedtobektuHtd-
<br />W bel ff"Wtlt - in She a� n reel Hearty. in of
<br />Idhtevef Wea4tme: M
<br />(W Pere®oal Property • In the ow of seersomed arpMy.
<br />whether tarsilbte or Intessiblie. at Ma rasigna of ea
<br />taxpayer at Ma tine that of it" is Miss.
<br />Pe el t��,Mte rasmeMana
<br />or melt be do.ii to be ro PIM It which ft
<br />Hempel axscu8va ofrfN of PIS business Is lociallsill. Wd the
<br />resistance of a taxpayer adtaae reaioana is writhout the L Nted
<br />$Win shell be their to M m Mfg Do" of Columinc
<br />M Farm - TM laws elm amete 0 Mai the
<br />ridersd to in subefectere (4) Staff to preascib rd try me
<br />SKrMy. such w e M ratio WY
<br />elher.Provision at few regarding pie form or contexts at a
<br />native of lam.
<br />NOW. See section 63231b) for protection for
<br />certain interests even though notice of lien
<br />imposed by section 6321 is filed with respect
<br />to.
<br />1. securittos
<br />2 Mow vehicle$
<br />S. Pwsmi property purchased at retail
<br />t Personal property pa#ChUN in casual Sail
<br />5. personal arairorfY %•biKted to oos,esso -y '.M
<br />a f property fall and special assessment liens
<br />7. Aeaidmi al property suw to a mchamL'S
<br />Ion fat C~ fligisita AN imtrovornema
<br />e. AtWWs lens
<br />p C~ insurance contracts
<br />10 Passbook loans
<br />;At Of Nth. — For purpdesg of tbte
<br />stction__�� R,aued�
<br />i t i Gen" . — lmass notice of w Is rewW In
<br />the manner pfescrittad in pairapraph 2) dump the retuired
<br />ref il;ng period, such notice of i meh i be treated as tilW on the
<br />daft DR which ,t is filed fn accordance win iueaectido ffi anal
<br />ma expiration Of such relding period
<br />2, PI M For Filing. — k =at:ce of 'ten rt!aed
<br />.,g the pe,iodsnait be effectiv€ wry .
<br />dl ;
<br />11; such nob[e of liea:s rotund m the office •n *,:Ch the
<br />prior halite of :ron was i:fed. aid
<br />in the case of real hope.. ^.y. the fact of rehhag is
<br />er•Tered and recorded :n an :tide. to the extern re u red by
<br />zuaRP.t:an. iii tar, and
<br />any case m wh:ch, 90 daYS c+ r^ore or: o: !o the daft
<br />Of a railing of notice of [ran under s9bpa;cofagWjit�.lri1�
<br />a
<br />1{�
<br />$we#" r"W.ed w Mr If" the mime
<br />Ireawm k: Nswd by the eacaaty)
<br />ail "a fa tefsar" reslils" a, M a feat
<br />of" AtanataammIn mmmo arwlwmw ems
<br />dta sm In tteddt $test rtaldefte a mead.
<br />M RtpLnd Rel" Penes. — in me case
<br />If any riefice n sea. the tam "relaked fands+p Wltd° mews -
<br />(A) the one-year perm! asedinp 70 days after the expiration
<br />of a years after Vis daft of the &UMMIM of the tax, and
<br />(0) the era-year period among with tMeapiratlon ate years
<br />afar the don of this HUW" reaured MMmo rtete far
<br />Such rm* all NKI.:_
<br />Sec. 632: Release ut ` Lien Or
<br />Discharge Of' Property.
<br />is) RNMM Of Lim — Subiw to such
<br />regulations as the Secretary may prescribe• the secretary shall
<br />Issue a certificate of release of any Ian Imposed with respect to
<br />any flannel revenue tax not later than DO days after the day on
<br />whKh-
<br />(1) USWity satisfied or (hontoraabse - The Secretary
<br />rinds that the liability lot the amount asleseod, together with all
<br />interest to respect theresl• has been fully satisfied or has
<br />baona Kelly urontorceaba: or
<br />(1) Band Accepted - There is furnished to the Secretary and
<br />accepted by him a bond that Is conditioned upon the payment of
<br />the amount seesseird, together with all Interest In respect
<br />tMreol, within the time prescribed by law (Including any
<br />extension of such time), and that is in accotdana with such
<br />requirements retailing to arms, conditions, and form of the bond
<br />and sureties eroreon, as may M Specified by such regulations.
<br />Sec. 6103. Confidentiality and Dis-
<br />closure of Returns and Return In-
<br />formation.
<br />iii) Diedmov of CerWn ReluntM aid
<br />Rftn inert For Tax AdminWrntlon
<br />PWPOIW —
<br />fD GISC:CStllt of amaa ^I rf oastana:ng Ilen Il a nonce el
<br />btlhat user flea p s -'a t ^ Secs 63Zs,r. the amouol of the
<br />atitstaPC nQ Ga:: ^ya1 sE.utGd uyS i.. .�.3V've a.se'.asEU tp
<br />any person who furnishes sahsfMtory written evidence that he
<br />has a right m the properly subject to such ben per intends to
<br />obtain a right in sah property
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