87106005 - Laserfiche WebLink

Browse

lam! 4 3 d r� ril i 1� I Exam From Inli ul NoVWA Cite Sec. 6321. Lien For Taxes. It any person mot to pay any tae "plods or refuse& to SAY me Same after demand. the amount inclding any intar- W addnronal amount apddron to tae. W assessable penally. I., it H with any costs that may wArue m alki Iheatol Sian be a hen m love of the LWM States upon all property and lights 10 prOWlY, whether real at personal belonging to such person Sec 6322. Period Of Lien. umess another dale is SWIIKaely heed by law the hen impoliticly, secti00 6321 shelf arose at the time Ine ass"Sm"I is made Atli shall [cnualna until me liability for the amount so IS gassed pt a judgment against the taxpayer 2116mg out Of Such 01hl6tyi is sa1161 -ed fir oecomes unenforceable by reason of lapse of time Sec. 6323. Validity and Priority Against Certain Persons. tat Purchoar's, Molders 01 Security in- stab. Mechanic i Lints, And Judgment Lin Crditers, — The I en Imposed by section 6321 shall not be valid as against any purchaser holder of a Security xagrtsl. mgehenK s Irenot or ludgment ben creditor unfit notice thereof which meets she rtqullemen15 of subsection III has ban 1-100 by Inc 5Krelay (if Place For Filing Notice; Fora,. — (1) Place For Filing - The notice referred 10 In sub Se Lion cal Shell be filed nde IA) Ur Stale Laws 10 IMga Pr""CY - In the case M real property. in one elks within the Stale lot the county. or Other govtmmental sWdfytsNnl. as designated by the laws of such Stale. In whcA the Properly Subject 10 the Iwo IS sduaW. and (III 'Personal Properly In Ing case Of personal .. properly whether tangible or itnanglou, In one onice - within Ing state 10, the county or other govemnenlal subMvfsion). -as designated by the laws of such State In which the property suotect to Ine lien is situated or III With Clerk Dr Onslnct Coon In the Offnat at IM Clerk of she VON lillNes district court Ile the fudicfal dislficl to which me PNMy subject IO [,this situated whehever the Stale has ndt by law OtepnaMdOheonicewhoChmeatsthe, WVemwasol subparagraph IA) or (C) Pal In RKWOOt Of Dittos per Ina Dlsti -ct Of Columbia In the Office 01 the RsColder Of Deeds or the DIStrK10f Columbia u the PrOpelty sub)KI It the hen is sifuafed on the District of Columbia G d P �3h � �9 r s� Grantor F�ran!a� P I I icdl ,C,%Z� ,i (2) S-tus DI Property SUOICLt to LISA For purposes of paragraphs 11) and far Properly shall he deemed lO pt situated IAI Real Properly In one case of real properly at Its "Vocal location or 181 Personal Property In the Cast of personal property whether tangible 0, Intangible al the reside "t 01 Ins laepayer at me time Ins notice of lien is filed For pflrpoeds of leafWW421(81 theressdenCgof acorpogbOn Or Partnership shall be deemed 10 to me place AT which me Principal ex«utove Office of the business is hocal@a and Inc tesidence Of A taxpayer whose residence is Without the United States shah be deemed Ill be m thr District at Columbia 131 Form The form and content of the notice faterred to In subsection W "it be prsscrlbld ley the Secretary Such notice small be valid notwithstanding any Other ptov-sion of law regaidlno the form or content of a notice of lien Note: See section 6323(b) for exceptions to a valid notice of lien imposed by section 6321 with respect to: 1. securities 2. Motor vehicles 3. Personal property purchased at retail a. Personal property purchased In casual sale 5. Personal property subjected to possessory lien 6. Real property tax and special assessment (lens 7 Residential property subject to a mechanic's lien for certain repairs and Improvements 8. Attorney's liens 9 Certain insurance contracts 10 Passbookloans ,g) Reliling Of Notice. — For Punic—of this section 111 General pule. — unless notice of is folded in the manner prescribed in pAragrapn IA during me required Iefllino period such notice of hen shall be ffealed as filed on the date on which it Is Illedun accordance with Subsecton Ifs Stitt the expiration of such folding period 12) Place For Filing. — A notice of lien (ebleed during the requited Wiling period shall be effeCtwe only IAI if II) such notice of Ilea is retried Ia the office m which the Pilot notice of hen was hied. and In1 in the case of rest property the fact Of tenting is entered and iKorded A an Index to the extent recuued by Subsection 11) (e) and 191 in any case in watch go days or mote prior 10 the date of a n1rllrp of notice of Iwo umdsr subpargraph W, the a 'a 11 , €'' Secrltaty feceivid winien' uikrmalmn im Ihr soma prescribed In ttgurahem6 ls$ued by m, SKfSWVl concerning a change m Me faapayN 6 roshderlCs, d a ndlKl of such lien Is also filed In accoedancewith subseclnenlll in the Stale In which Such mixome is located la) 111mi trod Adllfng Flaw. In IMcm of any notice of N". RM needs coaNed relllmg pPW" aNMa• IAI the one-year Signed ending 30 days oiler thetepfrNf" of 6 vears alter the date Of me assessment of fns tax, and IBI the one -year period ending wrm Ihetapirath orsyedrs after the close of the preceding reenafto relding learned lilt such notice or hen - Sec. 6325. Release Of Lien Or Discharge Of Property. ul Rdaae 01 Lion. — subject to parch regulations as the Secretary may prescribe, the $Kf"ar y sole Issue a certificate of rWase of any Ile" unposed with restage, fo any internal revenue lax not later In "30days afar the day on which: 111 Liability Satisfied or Unenlorceable - The SgerMfy finds that flit liability for the amount alms". together wlth&U interest in respect thereof, has ben, fully saASImd of has become legally unenforceable. or 12) Bond ACCeplee - Therers furnished to the Secretary and accepted by him a bond that rs condihM od upon the payment of the amount asSesfed. together with all interest In rgspect thereof. within the time prescribed by law (including any extension of such lime). and that is in accordaeca wish Such reouiremenls totaling to terms.condellim. also form of the bold and 1WK1a6 tharean, so may be oW W by Si wpuletiau, Sec. 6103. Confidentiality and Dis- closure of Returns and Return In- formation. lkl OlSelaero of Chain RNurna and Mina Inarinatilee Fl Tax Aft"labdien Purposes. — (2) Disclosure of amount Of outstanding lion . If a rgbct o, hen has been filed pursuant to sechtn 632310, the amount W the outstanding obligation secured by such ben may be disclosed to SAY Pars" wlso1WmslRS salMaclorywrilgimf - kf Is Will he has a tight in the property subWl to such Ileb or Intends to obtain a tight in sucn property J