|
r.
<br />bearpls From I tip Rarenw Coda
<br />Sec. 8321. Lien For Taxes,
<br />If arty person Roble to pay, my tax npiecta or roluaes to
<br />pay tbe seam aw demMld, the amount (Including any Inbr-
<br />OK 806110 N amount, addition to tax, or ueasnble penalty,
<br />b a& wm ally am ten nay atxrw to Milton thm)
<br />00 b a Ilan In fiver of end Nod theme upon all property
<br />odM rights b prepMgr, wbaMer tW or personal, belonging
<br />b nch person.
<br />Sec. 6322. Period;Of Lien.
<br />Unless alteemr:tmm la,ttpealeCalty fixed by law, the Ilan
<br />ImpaeM by aestlbh W (hail kiss at on time the assessment
<br />Is made and 9",,, 111 hole ew Ilablilty for the lemodot so
<br />aessassd (of s "t the taxpayer arising eut of
<br />Such 001#y) la�or become unenforceable by reason
<br />ol lye! of lima, c . .
<br />Sec. 6323. Validity and Priority Against
<br />Certain Persons.
<br />(a) Fwohmes, Holden Of lleawhy In"
<br />lerseM, Maehenlc'a Llamas had Judgment
<br />Um Ciradll0n. —The men Imposed by tmctlon t),21:ha1l
<br />not be valid a agalmt any gnchaeer. hodh r of a security
<br />MmrsN. ltteehsnle'e IINgr, or audgmem lien creditor until notice
<br />OWW which meets the requirement of subsection in his
<br />been fllad by the Secretary.
<br />In Flea For I"Noft-, Form,
<br />(1) Mace For Filing - The notice referred to in sub-
<br />section (a) "1 be filed -
<br />(A) Under stem Laws
<br />(I) Mal Property - In the case of real property, in one
<br />olitG within the State lot the cowry, or other governmental
<br />eWdiloti" a, designated by the laws of such State, In
<br />wMM 90 property subiect to the lien is situated; and
<br />(9) Ron" Property - In the case of personal
<br />Iva", whether tutgible or intangible, in oho office
<br />within the State (or the county, or other governmental
<br />subdivision). as designated by the laws of such Slate.
<br />In which the property subject to the hen is situated.
<br />e<
<br />(0) With Clara Of District Court - In the office of the clerk of
<br />the United States district court for the judicial district in which
<br />the property subject to lien is situated, whenever the State has
<br />hot bylaw designated one office which meets the requirc'nenis of
<br />subparagraph (Ai, or
<br />(C) With Meader Of Deeds DI The District Of Columbia In
<br />Me etlin et the Recorder of Deeds of the District of Columbia, .f
<br />the property subject to the lien is situated in the District of
<br />Cohxnbia.
<br />Entered as Doctnnornl '
<br />mom
<br />(irir,IDr_ ��
<br />Gran.cN
<br />rf Cr'r
<br />(t) on of Fresahy etr*w To Us" • For puiMew t
<br />per graphs (1) and (e), property shall be desmed b be tltwted
<br />(A) Reol Properly • In Me eau of real pre", at If
<br />physical beacon; or
<br />(1) personal Prop" • M the codes of personal prop"
<br />whether tMgieh or IntsnlF6la, at the residence M in
<br />taxpayer et the tims one holies of Ilan Is filed.
<br />For purposes of paragraph M (ry. em resbueeof a corporo le
<br />or partmrshlp shall be d$Mted to be flat plea of which th
<br />principal enwtive offtu of the business Is laaam0. and M
<br />residence of a taxpeyer whoa residues is wlthout the UNU
<br />Smbe shall be deemed to be M the District of Columbla.
<br />(3) Form • The form and comem of the notic
<br />fAaNd` to In sub"Clic l (a), shall be Possessed by IN
<br />Serroary. Such notice Male flat valid notwithttolltpeg an
<br />other provision of law regarding the form or content of
<br />notice of Ilan.
<br />Non: See section, L123(b) for protecliop to
<br />certain Interests even 'though notice of liel
<br />imposed by section 6321 Is filed with respec
<br />to:
<br />1. Securities
<br />2. Motor vehicles
<br />3. Personal property purchased of retail
<br />o. Personal property purchased In usual sale
<br />5. Personal property subjected to possessory lien
<br />D. Real property tax and special assessment Ilse
<br />7. Residential property subject to a mechanic's
<br />lien for certain repairs and Improvements
<br />D. Attorney's Ilan&
<br />9. Certain Insurance contracts
<br />10. Passbook loans
<br />(g) Refilino Of Notice. — For purposes of IN
<br />section.
<br />(t) General Rule. — Unless notice of lien Ice reflled I
<br />the manner prescribed in paragraph (2) during the require
<br />reflling period, such notice of lien shall be treated as filed on to
<br />date orcwhich it Is filed (in accordance wAlflubsection fh) aft!
<br />the expiration of such refilinp period.
<br />(2) Mae* For Filing. — A nonce of lien relile,
<br />during the required relibng perioq shall be alfecbve only -
<br />(1) such notice of lien Is rallied in the office in which to
<br />prior notice of lien was filed, and
<br />(iii in the case of real property, the fact of refding i
<br />entered and recorded in an index to the extent required b�
<br />subsection (C (a), and
<br />(9) in any case in which, 90 days or more prior to the dot
<br />of a telling of notice of lien under ss!bparagraph (A). th,
<br />�A
<br />d nol Yed WNW Mlmnaeot (M Rte mamner
<br />prelerlbed In rpWa$ne lulled by the Secretary)
<br />0 oohoMnhq A d" M Bte texPWO fl$WM, if d ttetles
<br />Of W Ilan is ow filed n eeoerNnoe With Nlbeeseen (f) M
<br />r, 1M {tale In whleh atldt reabelme N IOONM.
<br />•
<br />(3) RegYl W ReRMrbll Fall" — in the Casa
<br />it of any notice of Ilea, ela term "requlnd regglig period" mum.
<br />• (A) the one -year period ending 30 days after the expiration
<br />0 of 0 years shot the dole et the odwNmeitt of the tit, uM
<br />(9) the one-you period #001 with theexplraeonofeyous
<br />after the doe• of the preceding resulted retRng period for
<br />I Ruch no"" of Ilan.
<br />Sec. 6325, Release Of -Lien Or
<br />Discharge Of Property.
<br />(a) Relme- Of . Lien. — stablest to such
<br />r regulations as the secretary may prescribe, the Secretary shall
<br />T Isataartifksteof mom of any lien Imposed with respect to
<br />eery If lethal revenue tax not later dun 30 days after the day on
<br />t which -
<br />(1) Liability Satisfied or Unenforceable - The Secretary
<br />finds that the liability for On amount sasasaed. together with all
<br />Interest In respect thereof, has been fully satisfied or hit
<br />become legally umnmrcesbla; or
<br />(2) Bond Accepted • Tore Is furnished to the Secretary and
<br />accepted by him a bond that Is conditioned upon the payment of
<br />the amount aseessed, together with all Interest In respect
<br />thereof, within iM time prescribed by law (Including any
<br />extension of such time), and that is In accordance with such
<br />requirements totaling to films, Conditions, and form of the bond
<br />and surerles 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) Qfeeloeure of C1Main Rewris and
<br />Retulm'lnforfbMlon For Tax Adminietntion
<br />Pu —
<br />f (2) Disclosure of amount of outstanding lien. - If a notice of
<br />lien has been filed pursuant to section 6323(1). the amount of the
<br />outstanding obligation secured by such lien may be disclosed to
<br />e any person who furnish" satisfactory written evidence that he
<br />has a right in the property subject to such lien or intends to
<br />S obtain a right in such property.
<br />j,
<br />O
<br />I
<br />rw
<br />_
<br />IS
<br />4
<br />bearpls From I tip Rarenw Coda
<br />Sec. 8321. Lien For Taxes,
<br />If arty person Roble to pay, my tax npiecta or roluaes to
<br />pay tbe seam aw demMld, the amount (Including any Inbr-
<br />OK 806110 N amount, addition to tax, or ueasnble penalty,
<br />b a& wm ally am ten nay atxrw to Milton thm)
<br />00 b a Ilan In fiver of end Nod theme upon all property
<br />odM rights b prepMgr, wbaMer tW or personal, belonging
<br />b nch person.
<br />Sec. 6322. Period;Of Lien.
<br />Unless alteemr:tmm la,ttpealeCalty fixed by law, the Ilan
<br />ImpaeM by aestlbh W (hail kiss at on time the assessment
<br />Is made and 9",,, 111 hole ew Ilablilty for the lemodot so
<br />aessassd (of s "t the taxpayer arising eut of
<br />Such 001#y) la�or become unenforceable by reason
<br />ol lye! of lima, c . .
<br />Sec. 6323. Validity and Priority Against
<br />Certain Persons.
<br />(a) Fwohmes, Holden Of lleawhy In"
<br />lerseM, Maehenlc'a Llamas had Judgment
<br />Um Ciradll0n. —The men Imposed by tmctlon t),21:ha1l
<br />not be valid a agalmt any gnchaeer. hodh r of a security
<br />MmrsN. ltteehsnle'e IINgr, or audgmem lien creditor until notice
<br />OWW which meets the requirement of subsection in his
<br />been fllad by the Secretary.
<br />In Flea For I"Noft-, Form,
<br />(1) Mace For Filing - The notice referred to in sub-
<br />section (a) "1 be filed -
<br />(A) Under stem Laws
<br />(I) Mal Property - In the case of real property, in one
<br />olitG within the State lot the cowry, or other governmental
<br />eWdiloti" a, designated by the laws of such State, In
<br />wMM 90 property subiect to the lien is situated; and
<br />(9) Ron" Property - In the case of personal
<br />Iva", whether tutgible or intangible, in oho office
<br />within the State (or the county, or other governmental
<br />subdivision). as designated by the laws of such Slate.
<br />In which the property subject to the hen is situated.
<br />e<
<br />(0) With Clara Of District Court - In the office of the clerk of
<br />the United States district court for the judicial district in which
<br />the property subject to lien is situated, whenever the State has
<br />hot bylaw designated one office which meets the requirc'nenis of
<br />subparagraph (Ai, or
<br />(C) With Meader Of Deeds DI The District Of Columbia In
<br />Me etlin et the Recorder of Deeds of the District of Columbia, .f
<br />the property subject to the lien is situated in the District of
<br />Cohxnbia.
<br />Entered as Doctnnornl '
<br />mom
<br />(irir,IDr_ ��
<br />Gran.cN
<br />rf Cr'r
<br />(t) on of Fresahy etr*w To Us" • For puiMew t
<br />per graphs (1) and (e), property shall be desmed b be tltwted
<br />(A) Reol Properly • In Me eau of real pre", at If
<br />physical beacon; or
<br />(1) personal Prop" • M the codes of personal prop"
<br />whether tMgieh or IntsnlF6la, at the residence M in
<br />taxpayer et the tims one holies of Ilan Is filed.
<br />For purposes of paragraph M (ry. em resbueeof a corporo le
<br />or partmrshlp shall be d$Mted to be flat plea of which th
<br />principal enwtive offtu of the business Is laaam0. and M
<br />residence of a taxpeyer whoa residues is wlthout the UNU
<br />Smbe shall be deemed to be M the District of Columbla.
<br />(3) Form • The form and comem of the notic
<br />fAaNd` to In sub"Clic l (a), shall be Possessed by IN
<br />Serroary. Such notice Male flat valid notwithttolltpeg an
<br />other provision of law regarding the form or content of
<br />notice of Ilan.
<br />Non: See section, L123(b) for protecliop to
<br />certain Interests even 'though notice of liel
<br />imposed by section 6321 Is filed with respec
<br />to:
<br />1. Securities
<br />2. Motor vehicles
<br />3. Personal property purchased of retail
<br />o. Personal property purchased In usual sale
<br />5. Personal property subjected to possessory lien
<br />D. Real property tax and special assessment Ilse
<br />7. Residential property subject to a mechanic's
<br />lien for certain repairs and Improvements
<br />D. Attorney's Ilan&
<br />9. Certain Insurance contracts
<br />10. Passbook loans
<br />(g) Refilino Of Notice. — For purposes of IN
<br />section.
<br />(t) General Rule. — Unless notice of lien Ice reflled I
<br />the manner prescribed in paragraph (2) during the require
<br />reflling period, such notice of lien shall be treated as filed on to
<br />date orcwhich it Is filed (in accordance wAlflubsection fh) aft!
<br />the expiration of such refilinp period.
<br />(2) Mae* For Filing. — A nonce of lien relile,
<br />during the required relibng perioq shall be alfecbve only -
<br />(1) such notice of lien Is rallied in the office in which to
<br />prior notice of lien was filed, and
<br />(iii in the case of real property, the fact of refding i
<br />entered and recorded in an index to the extent required b�
<br />subsection (C (a), and
<br />(9) in any case in which, 90 days or more prior to the dot
<br />of a telling of notice of lien under ss!bparagraph (A). th,
<br />�A
<br />d nol Yed WNW Mlmnaeot (M Rte mamner
<br />prelerlbed In rpWa$ne lulled by the Secretary)
<br />0 oohoMnhq A d" M Bte texPWO fl$WM, if d ttetles
<br />Of W Ilan is ow filed n eeoerNnoe With Nlbeeseen (f) M
<br />r, 1M {tale In whleh atldt reabelme N IOONM.
<br />•
<br />(3) RegYl W ReRMrbll Fall" — in the Casa
<br />it of any notice of Ilea, ela term "requlnd regglig period" mum.
<br />• (A) the one -year period ending 30 days after the expiration
<br />0 of 0 years shot the dole et the odwNmeitt of the tit, uM
<br />(9) the one-you period #001 with theexplraeonofeyous
<br />after the doe• of the preceding resulted retRng period for
<br />I Ruch no"" of Ilan.
<br />Sec. 6325, Release Of -Lien Or
<br />Discharge Of Property.
<br />(a) Relme- Of . Lien. — stablest to such
<br />r regulations as the secretary may prescribe, the Secretary shall
<br />T Isataartifksteof mom of any lien Imposed with respect to
<br />eery If lethal revenue tax not later dun 30 days after the day on
<br />t which -
<br />(1) Liability Satisfied or Unenforceable - The Secretary
<br />finds that the liability for On amount sasasaed. together with all
<br />Interest In respect thereof, has been fully satisfied or hit
<br />become legally umnmrcesbla; or
<br />(2) Bond Accepted • Tore Is furnished to the Secretary and
<br />accepted by him a bond that Is conditioned upon the payment of
<br />the amount aseessed, together with all Interest In respect
<br />thereof, within iM time prescribed by law (Including any
<br />extension of such time), and that is In accordance with such
<br />requirements totaling to films, Conditions, and form of the bond
<br />and surerles 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) Qfeeloeure of C1Main Rewris and
<br />Retulm'lnforfbMlon For Tax Adminietntion
<br />Pu —
<br />f (2) Disclosure of amount of outstanding lien. - If a notice of
<br />lien has been filed pursuant to section 6323(1). the amount of the
<br />outstanding obligation secured by such lien may be disclosed to
<br />e any person who furnish" satisfactory written evidence that he
<br />has a right in the property subject to such lien or intends to
<br />S obtain a right in such property.
<br />j,
<br />
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