|
F
<br />fnWW as Docurriont NQ,
<br />J OMAN ��
<br />'..) 2 G 1
<br />�i (
<br />Grantor
<br />'
<br />Grantee
<br />Numerical
<br />� rr 1 1
<br />`
<br />A
<br />bowpb From llllerlbe) Reframla Code
<br />(2) 81111111 a Property eublsct To Lien - F•nr purpoea of
<br />Btaetery No" written Information (in the mama
<br />paragraphs (1) and (4, property shall be doomed to be situated •
<br />prescribed In roplatbne Issued by the SaOnhry)
<br />Sec. 6321. Lien For Taxes.
<br />IA) Beal Property - In the case of roof property, at Its
<br />cenceroin a cholive in tie taxpayer's raldo nce, if a frond
<br />If any Person U" to pay any tax neglects or refuses to
<br />physicall location; or
<br />(a) Personal Property - In the case of poisoned properly,
<br />of error ON Is also filed In accordance with subsection (1) In
<br />the stete M which suct resldomm to IOOM.
<br />fey the sofas abler dennllM, the anlounf (including any Into.
<br />whether tangible or int"Me, at the residence of the
<br />W. WON" amount, motion to tax, M aaasable p rtaby,
<br />taxpayer at the than the notice of lien Is filed.
<br />(3) RNpi1fNJ Raft Period — in the eaa
<br />tepNw with ay COO 09 my serve b addition thenro)
<br />MIad be a Ilsn In fpw Of the UAIM StMa upon all property
<br />For purpom of parpracr M (8), the rnMma of a corporation
<br />or pwbefehip shall be deemed to be the Place at which the
<br />of em notice of Ilan. that term "naluired reffing period" mans -
<br />(A) the one-ywr period encfrp 3D days after the expiration
<br />rte Accts 10 P @Wl f, tthWW teat or personal, belon9ing
<br />PdWpal executtve office of this business Is Wall and the
<br />of S years after de daft of the tin of tad tax; and
<br />besuain Person.
<br />residence of a taxpayer whoa rooldence Is without the United
<br />(8) the one-year period ending with the expirationMeyoore
<br />fi=
<br />.Sec. 6322- PerfodV Lien.
<br />Std Shall be doomed to be In the District of Columbla..
<br />f •,M Form - ,fiat rotmi and' Content of 'the _"ft
<br />after the close of tie pnoedinp required falling period for
<br />rich not is of 11 ".
<br />UMM &VOW data IS pNciDpBy fixed by raw, the lien
<br />Ialpaeed by tiffit
<br />'�rnA to In subsection p) shall a prescribed by tad
<br />SsrStery. such notice shelf be valid nmwithetending any
<br />Sec. 6325. Release Of Lien Or
<br />�
<br />eeetlsfn shelf odes at the time the aeoossmem
<br />b made and gadi contlnce until tie liability for tad amount to
<br />Other of lion. of law regarding roe form or content M a
<br />notice of lien.
<br />Discharge Of Property.
<br />aeeeteed W a judgment against the taxpayer arising out of
<br />111 Reieeea 01 dell. — Subject to Each
<br />s *I M satisfied or becomes unenforceable by reason
<br />Willa: �e section 6323(b) for protection for
<br />regulations as the Secretary may prescribe, the Secretary shall
<br />certain interests even though notice of lien
<br />logo acertlfiateof 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 intemal revenue tax not later than 3D days of or ate day on
<br />which -
<br />Certaln Persons.
<br />to'
<br />(1) Llability Satisfied or UneMoraabN - The Secretary
<br />N
<br />W Plomho s, Holden; Of Sectsilly fad
<br />S"""' ^a
<br />t. Securities
<br />tlndsthe ltMlhbllity for the amount usessed ,topetMrwlMall
<br />),
<br />)
<br />tNeetar a Lia110f>R And
<br />2. Motor
<br />Interest in respect thereof, has been fully satisfied or has
<br />6atame lopafay unenforceable; or
<br />um Creditors. — The lion ins posed by section si21 shall
<br />3. Personal ro
<br />al property
<br />P perty purchased at recall
<br />�- personal Property Purchased in sauces sale
<br />(2) Bond Accepted - Than is furnished to the Secretary and
<br />-
<br />fast be willd at against any pwchater. Muter of a oocuri ce
<br />S. Personal subjected to possessory lien
<br />accepted by him a bond that is conditioned upon the payment of
<br />it" medwrk'a floor. or iddam.nf Mn creditor until notice
<br />eroparty
<br />e. MN property tax and special assessment liens
<br />the amount assessed, together with all Interest In respect
<br />thoiaW which moos the niqulroments of subsection (Q Ms
<br />7. Residential property subject to a mechanic's
<br />thereof, within Me time Prescribed by taw (Including any
<br />*
<br />bun ION by tie Secretary•
<br />lien for certain repairs and Improvements
<br />extension of such time), and that Is In accordance with such
<br />m Plew For Fft Noft; Form:
<br />e. Attornsy9llens
<br />9. Certain Insurance contracts
<br />requirements relating to terms, conditions, and form of the bond
<br />and sureties thereon, as may be specified by such regulations.
<br />(1) Rate For Filing - The notice referred to in sub-
<br />section (a)90be filed -
<br />10. Passbook loans
<br />Sec. 6103. Confidentiality and Dis-
<br />(A) Under State Laws
<br />(9) Raffling Of NWICI. — For purposes of this
<br />closure of Returns and Return In-
<br />(D Real Property - b the case of real property, in one
<br />section • , , ,
<br />..: formation.,.
<br />MflgswMd( rMestarre forthecounty,orothergovernmental
<br />sus nedoha),'&e designated by the laws of such State, in
<br />p) Q*n" e.— Unless notice of lion isrofiledIn
<br />,.
<br />- w,01sclosion i of Certain Returns and
<br />wlheh the progeny subject to the lien is situated; and
<br />the manner prescribed In paragraph (2) during the required
<br />refiling period, such notice of Ilse shall be treated adlged on the
<br />Return Imlorm ton For Tax Administration
<br />(lf) Poisoned Property - In tad case of personal
<br />date onrwhfch It is filed (in accordance with subsection (Q) after
<br />Puke-
<br />f re". whether tasuible or Intangible, in one office
<br />the expiration of such refilling period.
<br />within the State (or the county• or other governmental
<br />- subdivision), as designated by the laws of such state,
<br />(2) Place For Filing. — A notice of lien refiled
<br />Disclo ur
<br />(21 Disclosure of amount of outstanding hen.•Ifanotice of
<br />of oudn 9
<br />In which the property subject to 1M Ilan is situated:
<br />iH
<br />during IM repaired refill
<br />refiling period shall be effective only -
<br />(AI if
<br />lien has pursuant
<br />0 6323(p, the amount of the
<br />outstanding obligation secured by such lien may be disclosed to
<br />-. w......
<br />(a) with Clark of District Court - In the office of the clerk of
<br />(1) such notice of lion is rallied In the office in which the
<br />any person who tarnishes satisfactory written evidence that he
<br />has a right in the property subject to such lien or intends to
<br />the United States district court for the judicial district in which
<br />the property subject to Iron is situated, whenever the State has
<br />prior notice of lien was tiled. and
<br />Iii) in the case of real property, the fact of refiling IS ...
<br />obtain a right In such property,
<br />nstbylawdesighuted one officewhichmeetsihe requirements of
<br />entered and recorded in an index to the extent required by
<br />Subpwagraprn (A), or
<br />subsection (f) (e), and
<br />(C) wIM Recorder Of Dads Of The District Of Columbia - In
<br />(e) in any case in which, 90 days or more prior to the date
<br />tle# Ma alone Recorder of Deeds of the District of Columbia. it
<br />of a refiling of notice of lien under subparagraph (A). the
<br />tie properly subject to the Iles Is situated.in the District of
<br />Cehna4N.• _ .t
<br />r
<br />
|