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<br />Morsel keenest Cole
<br />of subparagraph W: of
<br />-. .. Helarm
<br />— In the rasa of
<br />act With Recorder OF Seeds of The Distinct 01 Cplurtae In
<br />any no
<br />any notice the term "repaired reFil;ng pamd" mean
<br />"reQuiied
<br />Sec. 6321. lien For Taxes.
<br />the office of the P.ecorder of Deeds of the Dsir,a of Columbia, f
<br />W the one year period ending 38 days after the exptration-
<br />The Property srblect to ,he ken is stta!ed in the District of
<br />of 6 years after the date of the assessmem of the tax, and
<br />'f any liable to pay am tax neglects of refuses to
<br />�p1Aw, _
<br />181 the nne-year period ending all the expiration of 6 veers,
<br />g
<br />ii
<br />12i Situs Of Property Subject To lien. - car purposes of
<br />such Bose of the preceding repaired raffling period for
<br />it ieese
<br />Caragrapfrs .0 and W :, property sfwi! pa deemed to be scuated
<br />such notice of tier.,
<br />not;
<br />tdgedter with any polls that rt,ey accrue in addition therm
<br />i�
<br />F1 -i1 i n
<br />Fi+i iff 1 7
<br />pny&iW faciatiare °r
<br />Sec. 6325. Release Of Lien Or Discharge
<br />and rights to property, whether real or personal, belonging
<br />181Per3onal Progeny. - in the case et personal property.
<br />Of Property.
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<br />�• t
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<br />tI
<br />ii li
<br />t.
<br />Sec. 6322. Period Of Lien,
<br />I
<br />Morsel keenest Cole
<br />of subparagraph W: of
<br />-. .. Helarm
<br />— In the rasa of
<br />act With Recorder OF Seeds of The Distinct 01 Cplurtae In
<br />any no
<br />any notice the term "repaired reFil;ng pamd" mean
<br />"reQuiied
<br />Sec. 6321. lien For Taxes.
<br />the office of the P.ecorder of Deeds of the Dsir,a of Columbia, f
<br />W the one year period ending 38 days after the exptration-
<br />The Property srblect to ,he ken is stta!ed in the District of
<br />of 6 years after the date of the assessmem of the tax, and
<br />'f any liable to pay am tax neglects of refuses to
<br />�p1Aw, _
<br />181 the nne-year period ending all the expiration of 6 veers,
<br />g
<br />pay :he same after demand, the amount firicu an rive
<br />dm9 v
<br />12i Situs Of Property Subject To lien. - car purposes of
<br />such Bose of the preceding repaired raffling period for
<br />est, additional arttmmt, addismn to faz, or assessable penaNy,
<br />Caragrapfrs .0 and W :, property sfwi! pa deemed to be scuated
<br />such notice of tier.,
<br />not;
<br />tdgedter with any polls that rt,ey accrue in addition therm
<br />all Rol Property. in the rase of reap Property, at its
<br />shell be a lien in bye of the anted States upon fie property
<br />pny&iW faciatiare °r
<br />Sec. 6325. Release Of Lien Or Discharge
<br />and rights to property, whether real or personal, belonging
<br />181Per3onal Progeny. - in the case et personal property.
<br />Of Property.
<br />To such person. __
<br />whether 131911le a intangible, LT the ; evidence of the
<br />taxpayer ai the itme the notice of lien :s ti:ed.
<br />laf PAIM Of flee. — SubiecT to such regula
<br />Sec. 6322. Period Of Lien,
<br />For purposes of paragraph !21 I °I the ras;denu of a ,arporahon
<br />hers as the Secretary may prescribe, the Secretary Shen
<br />Unless arrotner dare Ys `§perficsay- fared• by law, the ken "
<br />` uf.yNtrtarship be .•.deemed a{ be the pieta, at whop the
<br />List* a certificate.df.releage ai am lien imposed with WWgt to
<br />-loth
<br />imposed by section 6321 silo acre a the tyro *t assestme_nc
<br />Dnnrapal. axeutae „office o. the cu.; net's : lace ad, antl the
<br />any oral ran ue tax riot later than 30 days afar the;day on
<br />5 made and shat' conrmueiunil •the !,abfny'lor the amount so
<br />`...re9dence of a ivap filer whose test) ace, is wnhmft ;he Lin:!so
<br />-which
<br />assessed !w a tudgmatt against the taxpayer artsng lies ,f
<br />Stores snail be deemed !a be. in he Ors of Cowmbla.
<br />ill babiity Sausted or UnentnrCeade 'h Sectefan
<br />such patb y' :s satisfied cr hecames urrenfnrceable by reason
<br />!3i Porm The gin; r- a h c n!er t rl he not re
<br />finds than the lability for .he airiwin asses.,ea aqa he• will; ;
<br />of law of tine.
<br />referred to n srtseao, le ha'.i be pesrif d ny tin,
<br />ntemst ,n reseed er at. has ..eon fl, .air i_l or *as
<br />Secretary Such nnrca shal 4e ?Fit ao v th a ^:rig aey
<br />Seam& legally unen mcenbie, or
<br />Sec. 6323. Validity and Priority Against
<br />he prov lion ri aw raga a rg .e torn• n• ron;ent of a
<br />tl aond Accaot d e s 5, ne e avcreta and
<br />rp c. f 4en.
<br />accele d br h, a tic nil "al rVdt On 1 p”, tie Payment e:
<br />Certain Persons.
<br />the amaun•. assessed. ;cpeiher wnh afi ;merest n respect
<br />awKeixe
<br />'af PMCf�; fieldeLr,sJ,
<br />thereof, n ^:Fin me yore preV bed by :aw 'trcludme an;
<br />�OI
<br />f�fl�rt � AW f"7" W W WW —
<br />wnh firm`.
<br />u: such ume�, and tnat is m sand
<br />The lien imposed by section 6311 shalt not be valid as against
<br />requirements V ne
<br />requner� <enis coloring m ;arms, ronenrors. and !nom of the bond
<br />and SJret.e5 thereon, as ire; be specified 71 wdri r1G;ilat ens
<br />My purchaser, holder of a security interest, mecnamr.'s
<br />kenos, or lodgment ken credim mttd ^once thereof whrh
<br />Sec. 6103. Confidentiality and Disclosure
<br />meals "' requirements n,} subseci !f! has bean hied by
<br />of Returns and Return Information.
<br />the Secretary
<br />: ^I Ring HYiICI. — fir _::rpnses ;t Tres
<br />141 fie of Certain Retains � Return
<br />Ibi PredsCell For f;IrI1111 Interests [yell
<br /><ea�rr,
<br />_
<br />Tfi11%1 f110p Fier. Even tfmrgh notice � ^! a '�ac
<br />.� OUMref Rek. — lmesr roune :a sie^ s ;e!d. =.c �n
<br />Infornin tint for Tex Ad�sltetion Pl rpm —
<br />imposed by sectuari 6321 has peen filed, subh lien s: a!! apt ne
<br />lihe m ar. e p cn d „ parag ay. 21 w"—'g he tPdured
<br />I nsc asure of an or:. cl oins•amimg ;en. if a ^m.cz of
<br />vwid
<br />a my endd, sr n no r: 'it 1 n she. be tra a. .tl on a
<br />en has been fed nwsuar :t section 632391 the amount of the
<br />!f1 Pleee hr fit N66M f1Ie1• —
<br />do! on t a Find 6P auo dance wnh s�dsa. cn 't! I a,ar
<br />,te m'reuon of such rarl eanoo
<br />.e
<br />outstanding obligation secured by such hen may ba disclosed to
<br />any person who furnishes satulaeory written evidence that he
<br />ill Place For F9og:,.,TM iicica referred to :r sub
<br />!:; Pielx For FkN• — A Police C •, rehletl _
<br />Ras a_rinn:in the propertylsubjen tosjcn !-an m Intends to
<br />section le! "I be Had
<br />clearing. no required retdng ponod shall be ef!;.t ye ofirf •
<br />Won a right io such Property.: -
<br />W Under Sate Laws.
<br />.......1N ,f, .. ;. ... . I
<br />.1 . :. -
<br />it) Reel Prop". in the case of real Drooany. -' sie
<br />i I such Police of i�v. is tsfilec in me office n wean the
<br />efhce within the State lot the county, cr other gavernmema.
<br />,nor nonce of tier was hied, and
<br />Xl6di'vl5ipnl, as designated by the laws of such State, !n
<br />ithr. the case Of real prooenv, the tae if refikng is
<br />Which the progeny subject to I" Oar is mueaa. and
<br />entered and retarded in an index to the extent requuaa try
<br />'Al Personal Property. In the case of Dersonal
<br />subsection (D IM: and. ,
<br />property. whethet tangible or intangible in ore office
<br />t8! in any case in which, -* days, phmarrpriar'td he date
<br />within the State Inr the county, w otner governmeman
<br />of a refdmg of notice of ken under subparagraph ei), the
<br />st.•bdnisonl, as Migrated by the laws Of such S:aa,
<br />Secretary received wmien Infrimancn !n :he manner
<br />if.. which the property subiect to t ^e I :an is stua:ed:
<br />WeSCIrtall :+ :egWabmu :siren Sy ;he Secrearv:
<br />or
<br />Concerning a change m the taxpaye!c residence.." a nouce
<br />-
<br />Iel %th Clerk Of District Cut - in the office of the ewk Pit
<br />of s ch ken is also filed to accordance waft subsection I; n
<br />the United States district court for the luXal a:stnn '.n which
<br />;ne Sight in which such'esldonce s oc3fe.
<br />dw Drapery suged TO non IS stuatea, wharneyer the State has
<br />M by IM daSgrat ed one office which meets the rapunemem5
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