87106487 - Laserfiche WebLink

Browse

' � t il ` ® ��;'� F, for l as Dortsmant No. t),j ,1 I /r-) u Y From InNmN Revenue Code Sec. 6321. Lien For Taxes. " any person liable to pay any tax heglecta or refuses to pay the same &tW demand, the amount (including any most. i M, 100" amount, #011" to tax on assessable penalty, WWW rrtM pity teats that may accrue In addition florets) "I be a If" M faref of me United Slabs upon all property Mao to. to progeny. WMOM real Or personal. belonging ba suit persert. Sec. 6322. Period Of Lien, UrAm arisen daft ra apedffkaay fixed by law, the It" imgeeM by "dim 62 1neU seise M the time the aa""mem Is Me" held Matt continue Wmit the liability for the amount to anogm (of a Judgment against IN taxpayer !rising out of such hMdtity) Is "!tattle of becomes uhenfofceat a by reason M lie of lima Sec. 6323. Validity and Priority Against Certain Persons. le) Pi rthwes, Holden Of Secure* In- s Me dwilli Uww% hod JUdItlarfll UM CMWNM — The Man Imposed Cy when 01 shall mho be vMld " seaman arty W&&W, holder of a tKwlq NOW ' ingeN it tlMOr, at judgment lien creditor une notes MIRW wakn meets the requirements of IUDWIM (n has been Jibe by the Secretary . in Plow For Fop Nolen; Form. — (1) Plan For Filing - The note referred to in sup- sectlo (a) Nan be liw - tA) Under Stab taws Ip Real Property - In the ca" of real property, in one offer within the sae (or the county. or other governmental suediulelen). As designated by the laws of such Sate, In which the property sublet to the lien is situated; and (if) Personal Property - in the case of personal Pf#WY. wt~ tarleat or intangible, in ON office wlWft the Store (or the county . or other governmental subdivision). of designated by the laws of such State, in which the prOpMy Social to the lien a situated. of (e) With Cork Of Olstnct Court - In the office of the Cars of the United slat" district court Ice the judicial district m which Ifw property fulowl to non is situated, whenever IN Stale has notary law designated ono mice which meals the redunements of sutigireerspn tat. or Ic) Win Recorder Of Direct; Of The O,f lnm of Coiumb a in to eetlfpdtMMcardsrofQ "dsofineWstnctolConvinwa it rhe property suolecr n Ina lien s s"Waled in tn. C' and of a (T) Shus Of Plot" Sust(edt To lien - For porgy or Berapraphe (11 an d (q, Progeny #110 be d"med a he eth ism (A) Real Progeny - In she CA" of real property, at ne pills" weadn; or (e) Personal Property • In the ca" of penatal prppNly, whether tsrglbb or InternigllKe, at the raeldaM'o of the taxpayer at the time the notice at Mot to tiled. For purposes of pMaonigh (2) (a), the raldaroe of a Corporation or "nwship Mall be doomed to W the plug at went and Principal executive OHIO of tag busing" is Recall and the initiate of a taxpayer whose r"IderWe Is W~ the United Slaw MM be deemed to be In the ofean t of Columbia. (3) Form - The harm ate cement of the noM referred to In subsection la) Mall be prescribed by the Secrelery. Such ratae shag be valb my other provision of law regarding the form of content of a notes of Ian. NOW See section 6323@) for protection for certain interests even though notice of lien imposed by section 6321 is filed with respect to: I. securgiea 2. Motor vehicles 2. PMMnsI pr OpertY purchased at rftau 1. PeraMNI pro" purchased in caautl sae S. Personal propeny, sualeeb® to poaa"aory Men e Real pto"ny tea And BWAI a""M"rtt hene 7. neaw-fal property > t to a mechanic's lion for Certain ("aln and Imanovwwts S. Attorney's Ilene B. Certain insurance contracts 10. Passbook loans (g) Rdt" Of NOUN. — For purposes of this section - n) GoIlHnl Ruse. — unwa notice of hen Is rdhed in IN manner preacrlbed In peragreah (2) during the ragWred rMlin g paled, such notice of lien shall be bum "had on the data onwhich It Is (lied (in DeCordanG with suggestion (n) der the expiration of such rafting paid (2) Plan For Fft — A notice of lion retied during Ins required telling period slob be sRecllve only JA; If - if such noticed Ian is retied in the owde in which the Prior notice of Itln w" fie", and (Io In the ease of reel propertyr the act 01 renting is entered and recorded In an Index to IM extent required by subsection (H (I). and !8j in any case in which Bo days of more prior to IM date of a dieting of notice of lion under subearaefaph fill the 11i I a M