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<br />E es" Frown IMernai Rat min Coda
<br />Sec. 8321. Lien For Taxes.
<br />U an person usibial to pay army t" nepuot or return to
<br />pair this acme asps daandr tee amount (Including any inw.
<br />at seselhow arose to tax, or "Minable penalty,
<br />is M wish any no go my cam M wdftft that )
<br />ow be ■ mn M lIlar of ft IMOad stated upon all property
<br />ark " M pfaparly, l ivmm rim or personal, beforion e
<br />to aeon poem.
<br />See. 6322; Period 01 Lien.
<br />Utmse mmft limi Is, SOKM 4 fixed by taw, the - tier
<br />tagsead by sectlem W seal Was at fib tine the assessment
<br />is see" ark am cermme we are haaefy for the enema so
<br />naasM (or a hkgmewl Against the taxpayer &fang out Of
<br />ash fid"I is "Witi or becomes unenforceable by (saw
<br />of Istsas of tit".
<br />Sec. 6323. Validity and Priority Against
<br />Certain Persons.
<br />Its PINallaws, mWefa of Som tr in-
<br />tafaNa, MardWIWI LWM% And JWftmoftt
<br />Liao Crfad11M — The a n imposed by @tlon 621 sell
<br />rot be vallid as agaiM any purchaser, t oft of a murlty
<br />hmrao, rtestnkY tiger, or prdgm rn tie, creditor until floods
<br />tl+aaf condom r11asta the readrerhents of sudasclion In has
<br />ban Died by tee Secretary .
<br />(t) PIaw For Ffp NOUN; Form. —
<br />(t) lMaa For Filing - TM notice referred to in sub
<br />woman (A) s om be filed -
<br />(A) Untler state Laws
<br />(t) Rol progeny • in the case 01 rut property, in one
<br />otfka won the spe tar the county, ar other governmental
<br />as dMigrated by the laws of such State, in
<br />which iM property subject to the 110113 situated, are
<br />(u) Personal Property - in the case of fwrsonal
<br />W*Wty, wnetMr or intangible, in one office
<br />within the state jar the county. a Omer goveromeatal
<br />subdivision), as dasrgheted by nth laws of such state .
<br />in frhich the pfoperty lunged % the nen I situated,
<br />or
<br />(b) with Clerk DI Disimt Coon In me Office 01 the clerk df
<br />the United States district court for the IuC•cial disV!ct m an'Ca
<br />the property sudfeot to Ian is situated, who e'en tae State has
<br />"toy Iawd"ohateC one cSre son. c? meets pre rr.ao: ^or, rc o'
<br />subiparaf W tAI.
<br />(C7 wim Recorder Of Oseds Or 'sea O sb:ei 01 Le;on,. -;:a
<br />lee � � iNOdrasr � tkeas o5 the OislnW a` Co;waOta �t
<br />the property subisct to the seen
<br />�f111�'Pyl� Aar � }r�Ct5PI1�r98 tT�C�, µ I
<br />r l
<br />Arr(
<br />M DIM of property settled To LIN • For pafpoaa 01
<br />parWW* (1) and (a), property shall to Aaemed to be MMtld
<br />(A) lM f ropati • In 1M rase of rag! property. at 0
<br />phy*M wasion; of
<br />(e) persons property - In to ease of ppeenN property,
<br />wheeler targfble or Ima4ble, at the r"Idence of the
<br />ta ulcer at the one ore mtlm at inn a filed.
<br />For Purposes of paagrMlf (31 M. ge rseldnce of a corporaean
<br />or partnership shall be it" 1 10 be the place At who the
<br />pfftgs etecufin effies of 1M business a MM. aM the
<br />ratdMfm Of a taxpayer whose resoowe Is without the unm
<br />std" tdtatt be damad to be M IN District of Columbia.
<br />(4 Form - TM Was add; cmbnt Of ore PMO
<br />too id to In Rostim IU "I be prescrl0ed by MN
<br />$wry. such ndm 00 m uam any
<br />over provlaon of law regarding the form or content Of a
<br />notice of Item.
<br />Note: See section 6323(b) for protection for
<br />certain interests even though notice of lien
<br />imposed by section 6321 is filed with respect
<br />to:
<br />I. securities
<br />2. Motor vehicles
<br />3. Personal properly Put~ at retail
<br />a. personal properly purchased In casual see
<br />5. personal pro" sldelectad to possessory lien
<br />S. Rai pro" tax Will epeNa a08asmenl liens
<br />7 Residential property subject to a mechanic's
<br />lien tar coum regalia and improvements
<br />s Attorney's Ilene
<br />9 certain insurance contracts
<br />10. Passbook loans
<br />(g) PO ft of Nei ft. — For purposes of this
<br />section -
<br />(1) Gift" Ruin. — unless notice or lion is rallied In
<br />the manner prescribed in paragraph (2) during the required
<br />*ending period. such notice of lienshoif be treated as filed on the
<br />date an which it is filed in accordance witn subsection (f)) after
<br />the expiration of such nailing period
<br />2) Ptaee For Filing. — A ^otce of '.ten famed
<br />during me required teliifng period diet! 7e elleclias Only
<br />A) ;f -
<br />it) such notice of lien is rallied in the office in which the
<br />prior notice of tie^ was filed, and
<br />in, in the case of real property. 1ne tact of ii a
<br />mitred and rccorced �n ar. ni to Inc Barer -.l !egohed by
<br />:osection in iii ord
<br />!q1 in ally case :n wh;cn. 90 Gdys or :note pna' IC Ice dale
<br />,i are ?ding of nor¢* of lien under (A). the
<br />snto" sewed w mm whmom (In " mmw
<br />praecrlead In regunaotn leateA by the Not'"
<br />tersda" a chasm M on taxpewa reasiellow It a reuse
<br />Of achmn is aha go M wish m M
<br />the ftft M Who erxh f"WM Is MGM.
<br />(g) Re*" Rf i Pa bf — in that am
<br />of any mom of mb, oo warn "ragillred re ft pakA" Meares
<br />(A) the on"te r parlad ill" 3e days bier the axpdratlon
<br />of b yeare a" ore dap of the assase"d of ft tat. and
<br />(b) Naoro-yaopwWwtatgwhhthsImPk mcfeysan
<br />after the dose of ore VII"" r"wmd Mionp ported far
<br />atrch ttmlee n ma
<br />Sec. 6325. 'Release Of Lien Or
<br />Discharge Of Property.
<br />(a) RaNae W Lim — subtlest to such
<br />regulations as the Secretary may prncrlbe, the secretary sue
<br />Issue a certificate of release of any lion Imposed with respect to
<br />any h %.I revenue ties not later than 30 days atop the day ors
<br />which -
<br />(1) Liability Satisfied or U adorceable - The Secretary
<br />finds that the liability for the MOM aeaased,10"f with all
<br />interest In respect thereon, has Eon fully satisfied or has
<br />become legally urterdorceabis: or
<br />(2) bond Accepted - There is furnished to the Secretary and
<br />nccepted by him a band that Is coMHioned upon tM payment of
<br />the amount aaseased, td9etMr with all interast In respect
<br />thereof, within the tlme prescribed by law (Including any
<br />extension of such time), and that Is in accordance with such
<br />requirements totaling to terms. conditions, and form of the bath
<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) Disdown . of Certain Returns and
<br />RR*Wmm Infonma than For Tax Administration
<br />PWPOUL
<br />12) Disci sure of amount of outstanding hen. - It a notice of
<br />fan nas bee^ filed pursuanr to section f3231A, the amount of the
<br />ouistanCing OOligaben setareC Sy s.,o lies .may ore disclosed to
<br />any person who furnishes satisfactory written evidence that he
<br />has a right in the property subject to such lien or intends to
<br />obtain a tight in Such property
<br />IM
<br />I a
<br />I
<br />pWa
<br />-1
<br />If
<br />r"'
<br />�
<br />3
<br />P
<br />E es" Frown IMernai Rat min Coda
<br />Sec. 8321. Lien For Taxes.
<br />U an person usibial to pay army t" nepuot or return to
<br />pair this acme asps daandr tee amount (Including any inw.
<br />at seselhow arose to tax, or "Minable penalty,
<br />is M wish any no go my cam M wdftft that )
<br />ow be ■ mn M lIlar of ft IMOad stated upon all property
<br />ark " M pfaparly, l ivmm rim or personal, beforion e
<br />to aeon poem.
<br />See. 6322; Period 01 Lien.
<br />Utmse mmft limi Is, SOKM 4 fixed by taw, the - tier
<br />tagsead by sectlem W seal Was at fib tine the assessment
<br />is see" ark am cermme we are haaefy for the enema so
<br />naasM (or a hkgmewl Against the taxpayer &fang out Of
<br />ash fid"I is "Witi or becomes unenforceable by (saw
<br />of Istsas of tit".
<br />Sec. 6323. Validity and Priority Against
<br />Certain Persons.
<br />Its PINallaws, mWefa of Som tr in-
<br />tafaNa, MardWIWI LWM% And JWftmoftt
<br />Liao Crfad11M — The a n imposed by @tlon 621 sell
<br />rot be vallid as agaiM any purchaser, t oft of a murlty
<br />hmrao, rtestnkY tiger, or prdgm rn tie, creditor until floods
<br />tl+aaf condom r11asta the readrerhents of sudasclion In has
<br />ban Died by tee Secretary .
<br />(t) PIaw For Ffp NOUN; Form. —
<br />(t) lMaa For Filing - TM notice referred to in sub
<br />woman (A) s om be filed -
<br />(A) Untler state Laws
<br />(t) Rol progeny • in the case 01 rut property, in one
<br />otfka won the spe tar the county, ar other governmental
<br />as dMigrated by the laws of such State, in
<br />which iM property subject to the 110113 situated, are
<br />(u) Personal Property - in the case of fwrsonal
<br />W*Wty, wnetMr or intangible, in one office
<br />within the state jar the county. a Omer goveromeatal
<br />subdivision), as dasrgheted by nth laws of such state .
<br />in frhich the pfoperty lunged % the nen I situated,
<br />or
<br />(b) with Clerk DI Disimt Coon In me Office 01 the clerk df
<br />the United States district court for the IuC•cial disV!ct m an'Ca
<br />the property sudfeot to Ian is situated, who e'en tae State has
<br />"toy Iawd"ohateC one cSre son. c? meets pre rr.ao: ^or, rc o'
<br />subiparaf W tAI.
<br />(C7 wim Recorder Of Oseds Or 'sea O sb:ei 01 Le;on,. -;:a
<br />lee � � iNOdrasr � tkeas o5 the OislnW a` Co;waOta �t
<br />the property subisct to the seen
<br />�f111�'Pyl� Aar � }r�Ct5PI1�r98 tT�C�, µ I
<br />r l
<br />Arr(
<br />M DIM of property settled To LIN • For pafpoaa 01
<br />parWW* (1) and (a), property shall to Aaemed to be MMtld
<br />(A) lM f ropati • In 1M rase of rag! property. at 0
<br />phy*M wasion; of
<br />(e) persons property - In to ease of ppeenN property,
<br />wheeler targfble or Ima4ble, at the r"Idence of the
<br />ta ulcer at the one ore mtlm at inn a filed.
<br />For Purposes of paagrMlf (31 M. ge rseldnce of a corporaean
<br />or partnership shall be it" 1 10 be the place At who the
<br />pfftgs etecufin effies of 1M business a MM. aM the
<br />ratdMfm Of a taxpayer whose resoowe Is without the unm
<br />std" tdtatt be damad to be M IN District of Columbia.
<br />(4 Form - TM Was add; cmbnt Of ore PMO
<br />too id to In Rostim IU "I be prescrl0ed by MN
<br />$wry. such ndm 00 m uam any
<br />over provlaon of law regarding the form or content Of a
<br />notice of Item.
<br />Note: See section 6323(b) for protection for
<br />certain interests even though notice of lien
<br />imposed by section 6321 is filed with respect
<br />to:
<br />I. securities
<br />2. Motor vehicles
<br />3. Personal properly Put~ at retail
<br />a. personal properly purchased In casual see
<br />5. personal pro" sldelectad to possessory lien
<br />S. Rai pro" tax Will epeNa a08asmenl liens
<br />7 Residential property subject to a mechanic's
<br />lien tar coum regalia and improvements
<br />s Attorney's Ilene
<br />9 certain insurance contracts
<br />10. Passbook loans
<br />(g) PO ft of Nei ft. — For purposes of this
<br />section -
<br />(1) Gift" Ruin. — unless notice or lion is rallied In
<br />the manner prescribed in paragraph (2) during the required
<br />*ending period. such notice of lienshoif be treated as filed on the
<br />date an which it is filed in accordance witn subsection (f)) after
<br />the expiration of such nailing period
<br />2) Ptaee For Filing. — A ^otce of '.ten famed
<br />during me required teliifng period diet! 7e elleclias Only
<br />A) ;f -
<br />it) such notice of lien is rallied in the office in which the
<br />prior notice of tie^ was filed, and
<br />in, in the case of real property. 1ne tact of ii a
<br />mitred and rccorced �n ar. ni to Inc Barer -.l !egohed by
<br />:osection in iii ord
<br />!q1 in ally case :n wh;cn. 90 Gdys or :note pna' IC Ice dale
<br />,i are ?ding of nor¢* of lien under (A). the
<br />snto" sewed w mm whmom (In " mmw
<br />praecrlead In regunaotn leateA by the Not'"
<br />tersda" a chasm M on taxpewa reasiellow It a reuse
<br />Of achmn is aha go M wish m M
<br />the ftft M Who erxh f"WM Is MGM.
<br />(g) Re*" Rf i Pa bf — in that am
<br />of any mom of mb, oo warn "ragillred re ft pakA" Meares
<br />(A) the on"te r parlad ill" 3e days bier the axpdratlon
<br />of b yeare a" ore dap of the assase"d of ft tat. and
<br />(b) Naoro-yaopwWwtatgwhhthsImPk mcfeysan
<br />after the dose of ore VII"" r"wmd Mionp ported far
<br />atrch ttmlee n ma
<br />Sec. 6325. 'Release Of Lien Or
<br />Discharge Of Property.
<br />(a) RaNae W Lim — subtlest to such
<br />regulations as the Secretary may prncrlbe, the secretary sue
<br />Issue a certificate of release of any lion Imposed with respect to
<br />any h %.I revenue ties not later than 30 days atop the day ors
<br />which -
<br />(1) Liability Satisfied or U adorceable - The Secretary
<br />finds that the liability for the MOM aeaased,10"f with all
<br />interest In respect thereon, has Eon fully satisfied or has
<br />become legally urterdorceabis: or
<br />(2) bond Accepted - There is furnished to the Secretary and
<br />nccepted by him a band that Is coMHioned upon tM payment of
<br />the amount aaseased, td9etMr with all interast In respect
<br />thereof, within the tlme prescribed by law (Including any
<br />extension of such time), and that Is in accordance with such
<br />requirements totaling to terms. conditions, and form of the bath
<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) Disdown . of Certain Returns and
<br />RR*Wmm Infonma than For Tax Administration
<br />PWPOUL
<br />12) Disci sure of amount of outstanding hen. - It a notice of
<br />fan nas bee^ filed pursuanr to section f3231A, the amount of the
<br />ouistanCing OOligaben setareC Sy s.,o lies .may ore disclosed to
<br />any person who furnishes satisfactory written evidence that he
<br />has a right in the property subject to such lien or intends to
<br />obtain a tight in Such property
<br />IM
<br />I a
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