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La
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<br />vIX
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<br />From InWnN R"form Code
<br />Sec. 6321. Lien For Taxes.
<br />It any pwtm late to pay any tax nogi cha or refuse# to
<br />tbl' fro ease OW dam" tier elates litxludtrp any inpr-
<br />wit emotest to tax. or assemble penalty,
<br />tegatt as w of alts coo oo racy accrue In addition theories)
<br />stern be a feet ht fates of go VOW Stem upon an vropeM
<br />Led rya to peparfy, wMYM read or personal, hel(inging
<br />in rA h pwtpl
<br />Sec. 6322. Period Of Lien,
<br />UMM w+w`w dab.N sppelRbady fixed by law, ten, Ihm
<br />Imp.- by se t fR'tf aixa'wie# at the time the peersamom
<br />Is cede wq .. the liability ter the anotrd p .
<br />peeped (w a sviw the taxpayer sump out of
<br />mob - ) is at Ise6wne! unenforceable by ream
<br />ofW"atlimo, _ Sec. 6323. Validity and Priority Against
<br />Certain Persons.
<br />a..(.a.)e.Pwao�reaeees,, Holders Of Seewity in-
<br />T� Yedwks Llenors, And Judgment
<br />LINT CdedNofi. — The der+ Imposed by action fzt "it
<br />Ilan he "ltd p Whet ary Wallow, molder Of a sscurty
<br />WassroK 's Lien+. er hdgment Ilan Crocnor unW notice
<br />titerpl wnlctr mews the regadrernents of subsection In has
<br />been FAW by the secretary.
<br />(f PMca For Noft; Form. —
<br />(1) Place cor Filing - The notice rstarted to in sub -
<br />new (a) ow to film
<br />(A) Under Stall Laws
<br />(t) Reef Property - In the can of real property, in ore
<br />after within the suit for the county or other governmental
<br />BtadltBalWt), e# designated by file laws of sUCh State, in
<br />wmkh lPk pro" Subic to the hens situated: and
<br />III) Personal Property In the case of personal
<br />poill whether tangible or ntargible. in one office
<br />within the Start jar the county. or Omar governreentai
<br />subdivision), as dttignaterd by 14 iaas cl such State
<br />In which Me property suegect to the ,e^ s sJ :ate_^
<br />or
<br />(9) with C'erk DI District Ccun t ^e �mcc Cr Itie rep i c
<br />the United States district court for the ;uC ! ;a, ds!•:ct n which
<br />the property subject to !ion .s situates wr,f nave -,e State ^cS
<br />hotlly law designated one office which ^.eats tae frou.
<br />subparagraph (A) or
<br />IC) Win Recorder Of Deets Dt '. ae ^.,r: c: C'
<br />theoftkeofthe Recorder of Duos or fre fasu:ct ar Gc.� „nmo d
<br />the property subject :o the hen s sacete^
<br />Columbia
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<br />m state of Froparty Sub” To Lien • For purpaNO of
<br />paegrapha (1) and (4). Property shall be deemed to be afWated -
<br />(A) Mal PropMY - In ft cep of real p11118ny, at 1ta
<br />physical lecirdi of
<br />(e) personal properly - In qn cad w pwamw Pit"",
<br />whether tangible or intonpige, w the ("Mom of the
<br />taxpayer at the film the notice of tins M nfed.
<br />For purppp of fraregi,80 (2) (e), tiro radial of a corporatMn
<br />or partnership shelf be dealt M to be the place at which the
<br />principal executive alfhe of ow buaMNat Is begMd. std ells
<br />rpldencs of a taxpayer whose midatco is wlogtn the Urdw
<br />SMfto shell be deemed to be In des 04" w CotWOL
<br />(3) Form - The form and cenMnt of Me ra"
<br />blip, to In subsection _ W :hall be pros~ by eta
<br />$act$". Such PoMa allied he valid aITY
<br />ter' provision of few regardliq ft form or cdnbnt of a
<br />Iwtics.alTien.
<br />Note; see section 6323(b) for protection for
<br />certain interests avert though notice of lien
<br />imposed by section 6321 is filed with respect
<br />to:
<br />1. Securities
<br />2. Motor vehicles
<br />3. Personal property purchased net retail
<br />a, personal pro" purchased in casual salt
<br />S. Personal pop" suttee d io poessesory Iran
<br />6. Peat property tax and social aae#asmant hart
<br />7. IMSdenttal property auWW to a mechanic s
<br />lien for certain repairs and Improvements
<br />f. Attorney's liens
<br />g. Certain insurance contracts
<br />10 Passbook loans
<br />Ili) Reding Of Notice. — for purposes of this
<br />satron -
<br />(1) General Rule. —unless notice of lrenisreflftdih
<br />the manner prescribed in paragraph 121 dunng the required
<br />refs ling period. such notice of lion she!! be treated as filed on the
<br />date on which if is filed fin accordance with subsection if)) after
<br />the expiration of such ref.l!ng period.
<br />2; Place For Filing. — A nouce of yen rerhed
<br />ray Ins re are' re`,.hng p ,dd si;a'.i Gr r t -% -
<br />A:
<br />iii scn e: t.re me eh;ca :r ere !..re r ,. n,cn eye
<br />prior notice of i:en was hied, and
<br />fdj m the case of real property, the !act Ot ,efdmg S
<br />intent and iecoreed in an index to the exten! required by
<br />s. bsecbon 1) (41. and
<br />, cry Case tai which. 90 'e p. :i ._^ ! cote
<br />a rel!Img of nobs; p! 'pan under lnc
<br />a
<br />NO lea :ju
<br />$we" tot" Whim'tttyorrsatlon off me tnsmp
<br />prearibed in regulations leaved by the Socrolary)
<br />conch" a a" M the Mxpayw's rte, if a MM
<br />of atilt me is at" filled M awrdencei wf h kftow a (1) In
<br />the SWM In which itch rseidmce is WAM.
<br />M Regldred RNRM� PNlod. — In the cap
<br />of any notice es iron, Ma fm "re�dnd rmflleg pwlod" mewls -
<br />(A) the om-yw period shine 3e days after the explraton
<br />of f years of of Me dab of the a sea~ of the box; std
<br />(e) the em- yprpwbderding with MewtplrwMnofeyears
<br />after Me cross of the projeft twined raffrq period fee
<br />such notice of lien.
<br />Sec. 6325. Release Of . Lien Or
<br />Discharge Of Property.
<br />(a) R*W Of _Lialr. — Suffield M auch
<br />regulations as Ihe Secrwary may pmcnbe, the Secretary, shall
<br />4ewa arfif WM ertwm afaM Ill Imp wo respect to
<br />wry ,isomM haemw tax net Iota) Man 30 days ft
<br />a. the day on
<br />which• -
<br />it) Liability Satisfied or Unenforceable • The Secretary
<br />finds that the liability for the amount aspapd, together withal[
<br />Interest In respect thersof, has been tufty satisfied or has
<br />become legally unenforceable: or
<br />(2) Bald Accepted - There is furnNhed to the secretary and
<br />accepted by him a bond that is conditioned upon the payment of
<br />the amount sspasad. together with all Interest In respect
<br />there#f, within the lime prescribed 4 law (Including any
<br />extension or such time), and that Is In accordance with such
<br />requirements totaling to terms, conditions. and form of the bond
<br />and sureties mortar, as may be specified by such regulations.
<br />Sec. 6103. Confidentiality and Dis-
<br />closure of Returns and Return In-
<br />formation.
<br />(x) Disdossire of Certain Returns and
<br />Retwa lnfon%#Mon For Tax Administration
<br />Purposes.
<br />;2) Dlsdosore o! amount of eutstandng lien. -If a notice of
<br />.en has been fled pursuan! to section 63231}}, the amount of the
<br />,, meta nc,I; o ar on saw e d by 5�lcn hen may be CuOOsad to
<br />any pe %son *,,a Ice Msnes catictaclnry wnl hen e'e. dence that he
<br />has a ngtrl in the property subject to such hen or intends to
<br />obtain a r: „nl In such property
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