|
fit€ N,
<br />bM* Film IrAemd Rib lutnw Code
<br />Moroi Docurneit Nciiii-
<br />Secretary rwell wfillsin Imermation (In the manner
<br />Sec. 01, Lion For Taxes.
<br />87-i (),5 2 4
<br />prescribed In regulations Issued by the Secretary)
<br />Moom" a change Ini the taxpayers Mkistical " a left
<br />ff any pot It" to pay any tax it"*" or Muses to
<br />gr-
<br />of W lien Is iflae filed In socardlance with substariffm M in
<br />the Stab In whichato Millm Islocidisil.
<br />Qi
<br />Grantor– -
<br />Grantep_;F
<br />OK add ll" WMK ad"" to tax, of men" perself
<br />taxpayer at me th" on fisteeto lien is Mail,
<br />(3) Rego id'iffili iiiiiiii"'Pe".A_ J. the Case
<br />with say cam #0 HOW am" In addldat thirift)
<br />#0 be a lien In firm of ses UNO Stem upon aff property
<br />Numerical
<br />SL
<br />bM* Film IrAemd Rib lutnw Code
<br />Moroi Docurneit Nciiii-
<br />Secretary rwell wfillsin Imermation (In the manner
<br />Sec. 01, Lion For Taxes.
<br />87-i (),5 2 4
<br />prescribed In regulations Issued by the Secretary)
<br />Moom" a change Ini the taxpayers Mkistical " a left
<br />ff any pot It" to pay any tax it"*" or Muses to
<br />gr-
<br />of W lien Is iflae filed In socardlance with substariffm M in
<br />the Stab In whichato Millm Islocidisil.
<br />Qi
<br />Grantor– -
<br />Grantep_;F
<br />OK add ll" WMK ad"" to tax, of men" perself
<br />taxpayer at me th" on fisteeto lien is Mail,
<br />(3) Rego id'iffili iiiiiiii"'Pe".A_ J. the Case
<br />with say cam #0 HOW am" In addldat thirift)
<br />#0 be a lien In firm of ses UNO Stem upon aff property
<br />Numerical
<br />of any notice of Ilan. the term ;r;6Ir#d mMft Wod"inswist -
<br />OW rWft to property, wMailliar.read or personal, belfariging
<br />pifinifflial executive offil" of the business 11 located, SM IN
<br />(A) the owyluir period "no 30 days after the expiration
<br />of 6 Yeats after the date of the sassument of the tax, and
<br />losucho -
<br />_'F I L
<br />(8) the omi-year period ending witlithe sxpIrMW ofillysturs
<br />Sec. 6322. Period Of Lien.
<br />(3) Form - The tam and content of the notice
<br />after the cities of to pre"nill required refillifill period for
<br />such notice of lip.
<br />Undiallis WOUP datit- WKMC* fixed by low, the Ilan
<br />p, 'by section 4M shall arise at the time ths, asessamem
<br />referred to In subsection (a) shall be prescribed by the
<br />Soa�Msry- Such notice, #41 bar, �aljd notisighlbanding,jo
<br />S ec. 6325. Release Of:� Lien Or
<br />Ill Me& wall *0 Comm Until the liability for the amount yes
<br />ii 16 57
<br />Discharge Of Property.
<br />MMM W a judgment squalmst the taxplaysir &i out of
<br />such HabOY) is sallifled or becomes unenforceable by reason
<br />(a) 1111diiiiiiiiiiii Of Lim — subject to such
<br />of him of that.
<br />Nab. see section 6323(b) for protection for
<br />regulations as the Secretary may prescribe, the Secretary shelf
<br />certain Interests even though notice of lion
<br />Issue a certificate of release of any lion Imposed with respect to
<br />Sec. 6323. Validity and Priority Against
<br />imposed by Section 6321 Is filed with respect
<br />any informed! revenue tax not later them 30 days OW the day on
<br />Certain Persons.
<br />to:
<br />W" -
<br />(1) Liability Satisfied or unenforceable - The Secretary
<br />.1. sow
<br />finds 141 the Hajilftfilir "Amount &issued lopthe
<br />S with all
<br />_fjuifi�'
<br />'brailli MahmWo Uwm% And Aid M
<br />Molorvow"
<br />IMN-M In respect tharsol, has teen Isfied or has
<br />bM* Film IrAemd Rib lutnw Code
<br />M "a Of Pro" SuW To Lien - For Wpm of
<br />Secretary rwell wfillsin Imermation (In the manner
<br />Sec. 01, Lion For Taxes.
<br />WairWit (1) AN (4). property ftl be this" to be situated-
<br />(A) had 11froperly - In the am of to pro", at his
<br />prescribed In regulations Issued by the Secretary)
<br />Moom" a change Ini the taxpayers Mkistical " a left
<br />ff any pot It" to pay any tax it"*" or Muses to
<br />ph**W *Ww, or
<br />(0) Personal Property - In IN CM of fairsimal property,
<br />of W lien Is iflae filed In socardlance with substariffm M in
<br />the Stab In whichato Millm Islocidisil.
<br />-pay the MR aft OMK the ~ (Includifitne any Imer-
<br />whether laingible or Inholifflithil, at the reshlence at the
<br />OK add ll" WMK ad"" to tax, of men" perself
<br />taxpayer at me th" on fisteeto lien is Mail,
<br />(3) Rego id'iffili iiiiiiii"'Pe".A_ J. the Case
<br />with say cam #0 HOW am" In addldat thirift)
<br />#0 be a lien In firm of ses UNO Stem upon aff property
<br />Forptirposes olpersigh*00), the mMmofa CDM*r&ft
<br />of psoMmkip shelf be'deened to be the PIM at Which the
<br />of any notice of Ilan. the term ;r;6Ir#d mMft Wod"inswist -
<br />OW rWft to property, wMailliar.read or personal, belfariging
<br />pifinifflial executive offil" of the business 11 located, SM IN
<br />(A) the owyluir period "no 30 days after the expiration
<br />of 6 Yeats after the date of the sassument of the tax, and
<br />losucho -
<br />residence of a taxpayer whose insklerics Is without the United
<br />Stable shall be doemaid to be In the DISW Of COUMML
<br />(8) the omi-year period ending witlithe sxpIrMW ofillysturs
<br />Sec. 6322. Period Of Lien.
<br />(3) Form - The tam and content of the notice
<br />after the cities of to pre"nill required refillifill period for
<br />such notice of lip.
<br />Undiallis WOUP datit- WKMC* fixed by low, the Ilan
<br />p, 'by section 4M shall arise at the time ths, asessamem
<br />referred to In subsection (a) shall be prescribed by the
<br />Soa�Msry- Such notice, #41 bar, �aljd notisighlbanding,jo
<br />S ec. 6325. Release Of:� Lien Or
<br />Ill Me& wall *0 Comm Until the liability for the amount yes
<br />Other provision of low regarding the form or content of a
<br />notice of lion.
<br />Discharge Of Property.
<br />MMM W a judgment squalmst the taxplaysir &i out of
<br />such HabOY) is sallifled or becomes unenforceable by reason
<br />(a) 1111diiiiiiiiiiii Of Lim — subject to such
<br />of him of that.
<br />Nab. see section 6323(b) for protection for
<br />regulations as the Secretary may prescribe, the Secretary shelf
<br />certain Interests even though notice of lion
<br />Issue a certificate of release of any lion Imposed with respect to
<br />Sec. 6323. Validity and Priority Against
<br />imposed by Section 6321 Is filed with respect
<br />any informed! revenue tax not later them 30 days OW the day on
<br />Certain Persons.
<br />to:
<br />W" -
<br />(1) Liability Satisfied or unenforceable - The Secretary
<br />.1. sow
<br />finds 141 the Hajilftfilir "Amount &issued lopthe
<br />S with all
<br />_fjuifi�'
<br />'brailli MahmWo Uwm% And Aid M
<br />Molorvow"
<br />IMN-M In respect tharsol, has teen Isfied or has
<br />U11111111 Cfediom — The lien imposed by sactlommi Ifial!
<br />3, fVnional.prstilerty purchased r_ _ _ p
<br />4.' Personal property purchased In casual
<br />bkome "Ily unenforceable or
<br />5oftdAc*M -
<br />-rhend is Whinhined foliffaftnetary and
<br />linit be valid as spalmst any purchaser, holder of a security
<br />'S
<br />5. Personal Property sultifficted 10 possessory lien
<br />accepted by him a bond Chet le conditioned upon the psymentolf
<br />!MKSK nld"m IWW, of Judgmerit lion creditor until notice
<br />'dearsol which wMb the rlWl~s of subsection iQ has
<br />5. R" property tax arid Special assessment Ilene
<br />7,
<br />the amount assessed, together with all Interest 11L respect
<br />thereof, within thi thilli presirlbscl by falling any
<br />,bafan DW by the Secretary•
<br />lit"Identfol property subject to a mechanics
<br />lion for certain repairs and Improvements
<br />extension of such time), and that is in accordance with such
<br />I
<br />m 111ba For I" Nok% ForrL—
<br />8. Attorney's liens
<br />9. Certain Insurance contracts
<br />requirements relating to terms. conditions, and form of the bond
<br />and sureties thereon, as may be spectfled by such regulations.
<br />I (1) Pint For Filing.- The poll I Cal referred to in sub.
<br />10. Passbook loans
<br />Sec. 6103. Confidentiality, and Dis-
<br />MON (a) "I be filed •
<br />(A) Under State Laws
<br />(9) RdNbg Of Notli — For purposes of this
<br />closure of Returns and Return In-
<br />d) Real Property, - in the CM of real prop". In one
<br />section
<br />formation.
<br />00 within in* State (or the county, or other governmental
<br />subdivision), by the laws of such State. In
<br />(1) G"Onlill 1111111116. — Uness notice of Ilan Is rallied In
<br />(x)'I)WCINUre of Corillitin RdUMS and
<br />which the property subject to the lion is situated: and
<br />the manner proscribed In paragraph (2) during the required
<br />refiling period, such reffiloeof lionshall b,) treated as filfi 149
<br />R! ,
<br />@turn InforniMlim For Tax AdrdirkirMloini
<br />of) Personal Property - In the Case Of Personal
<br />date orrwhich ltistiled (in accordance with subsiclion (II), after
<br />PUMOI"• —
<br />Pf"", whether tompolls or intangible. In am office
<br />won the State (of the county, or other governmental
<br />the expiration of such raffling period.
<br />subi as designated by the laws of 3 UCh State,
<br />(z) Place For Filling. — A notice of lien rallied
<br />(2) Disclosure of amount of outstanding lion, - lfa notice of
<br />In which the property subject to the lien is situated,
<br />during the required refiling period shall be effective only -
<br />lien has been filed pursuant to section 6323(fl, the amount of the
<br />or
<br />(A)
<br />outstanding obligation secured by such lien may be disclosed to
<br />(a) With Clerk Of District Court • In the office of the clerk of
<br />;�I' such notice of lien is refiled In the office in which the
<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 />Me United Slat" district court for the judicial district in which
<br />prior notice of lion was filed, and
<br />obtain a right in such property.
<br />the Property subject to lien is situated, wh!novar the State has
<br />(d) in the case of real property, the fact of refiling is
<br />"*toy [AiNd"iffmiled One Office which meets the requirements of
<br />entered and recorded in an index to the extent required by
<br />sublow"ra" (A), or
<br />subsection (f) (4), and
<br />Q With Recorder 01 Deeds Of The District Of Columbia - in
<br />(8) in any Case in which. 90 days at more prior to the data
<br />111100"Iftel the Recorder OfOssdsof the District of Columbia. if
<br />of a toliling of notice of lion under subparagraph (A), the
<br />the property subject to the lion is situated in the D,St-1 of
<br />Columbia
<br />a
<br />I
<br />I
<br />
|