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E=" From Ilftrreel Renew Cdr
<br />Sec. 6321. Lien For Taxes.
<br />It any person lase to pay am :air regbcs rr refuses to
<br />par, the same after detwrA, *4 amount iindudr y aey MAIN,
<br />ON. additional anourn, amuts to ter, or assessable oenahr,
<br />together Y1adf any cow that mw accrue m adbbal Merew
<br />be a &et in favor of the United States : non all croperty
<br />and rights to property, whether real or personal, beicntprg
<br />to such person.
<br />Sec. 6322. Period Of Lien.
<br />UMess another bete Le vpdfgNy fixed by low. ,'I, tpn
<br />anpow dy seclron 6321 Md aae at Ate time ate asseswoni
<br />s made rA shall car ee .may the i,*Mv fir tfie anew So
<br />assessed Ior a iudjmenl *Va,AM.favelv'er W'smg W of
<br />such Iiabilityl is satisfied or.bemmes : ninforreede fit reason
<br />of lapse of time.
<br />Sec. 6323. VanditY _acid .Priority Against.,
<br />Certair Persons -
<br />lel Pr chm'o, cif, fitieeM,..
<br />iMieAiie'e Lieeeri —
<br />Cne !den imposep by setiiat i21 sh i v be irk as aganrst
<br />any N%basa. holder or a "am" -retest. therharats
<br />!razor. dr judgment •wet ,vaHlo, j i t dice thereof wn;cP
<br />meHS Trw rep tementa Of s' eci,tbl 111 1a5 be-e'i tried by
<br />the Secretary.
<br />'l Preuebw FK Chin le1vou Erse
<br />TWO Neke Ftld. — c Er ; ugh w!me n,1 a :,an
<br />imposed by sector 3321 has beat tract sea' per shall ^a: :-
<br />rf: Fm Fir F6iq NWm Fin. —
<br />�I;Ptsca For Fitbg; •,M o@ce raftpred to :n suC
<br />seta., a! she. be feed
<br />.A; Jnder state saws -
<br />itl Real Property. ;r. the case c4 . r8ai cT"iie r. ire
<br />office aeoq . the State is the Aunty. ur ether goyemrnantai
<br />subdnaad. as desgrtaed by if,, laws of sad+ Sate. ,a
<br />Abech the drop" submci the !�v s snuatea. ano
<br />Gil Personal Property. In the Mse of ofsoral
<br />ApooTf, Whether liege a t. ^ter gbe. :n cne it-ce
<br />rwttan fie State for the cxmtr. or :the gttwtna..emW
<br />5ppd~l', as deSgMted nY the !aw5 t' Sao. $:ater
<br />m which sRe propgiy ;ub!ei.'. To the ben :s sI'urtec.
<br />Di
<br />!9t Wes Chen C�.+rUna
<br />-tie mad Slates district coun fpm , e ,.,d'ca :,dsl ^.0 r which
<br />The yopaTr, suGjec to Fey. is srmeteo, whene,e: the Slats has
<br />:rot by 4w desynated otte office which map's the rec..irEttie*.t,
<br />Entered as Document No.
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<br />AM
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<br />X iii
<br />df scdpa'agraph iAl: err
<br />0 Nah Recede Of tteadb Of The Dow 01 Chhmil In
<br />me effke of the Recorder of Dee& of the Osroa rt Coiurrh,a. ;t
<br />the property sutst to the een is satiated in the Ostrich of
<br />Columbia
<br />'71 Sites Of Property Subtract To Lien, For purposes of
<br />pdra7aphs 01 and 141, property shall be Teemed to pe sneered
<br />(4) Real Property. in the rase of real property, at ds
<br />physical bcaipn; or
<br />BPersanai P:Arperty. • In ire case cf personal property,
<br />wtreche,' :aiagbfe or imam a at the resilience of the
<br />tartpayer et the t?e the ,o•rce of , en a f;fEd.
<br />Fo pyrposas of paragrar!: ;210. the residence of a corsnn_hpn
<br />or oart+prship shag be directed m.be the caace at vouch abet
<br />pru`rcgai e■MlAe rofrux of Ste -bn11 MS .s lorated.'and the
<br />read" Of a tbq" :whose rddeme s n hau. •:••e UwAld
<br />States sF.x§ be deemed toba in the tkis•ict c .00n h :a
<br />- .31 -+ore. ;fie` -form- and ,ntem of the •;once
<br />rettgrrw to in s4s@cian 41 shall be Dtasuibed by :he
<br />secreeiy Sec; notice shaft be: •radio � w- hstand ;tic any
<br />cirwr`provis, -�` taw'regd3r,g !ne 77 xrren of a
<br />"=a oftiell
<br />141 PW* Df Netim. — im cows this
<br />see. sit p,y
<br />!li Gr�� R& — titles nosrr - -e, el yen s ranee r
<br />manner v..soloed ¢ -atagraph ,°I (paused
<br />ay Dario S, -^ •once of = snail be !sealed as `aed err the
<br />:are Irr whrth it ;s teed tin acmtdance with sohseMr, fl ahe
<br />ee exc a._ f s' rebi+ng pehnd
<br />i(, Mw for Fiifp. — A r zr _ "ad
<br />:luran tie 'mu as rniing pa cd i,a,: ce ef•eceve or'v
<br />iusuch nahce of e. S r, led =:: - -. vtrach tits
<br />Or excite of lien was fired, err
<br />";on The rase cl real ph}ce"v hI.P faC ^1 !of: • 'S
<br />tered : : -ad retarded ,r a, -^zz t, ' ^e ertem raam;z^ by
<br />�fser.<<. ip!y; and
<br />m. ary case to whtM. A hays pane's- prior fit ine Cate
<br />e
<br />a rEf+t , of nct"- of :,en urxle� %to,agrach ;A1, ,tie
<br />5e c^.a,y received Nrr'jen ^!birrauOr :,! ;fret — 'nrter
<br />t <rahen •egu+a::ans ra-SCM try me - r 'ary
<br />�..
<br />the !iiica\e's : «s,' ^.fn_c. ' a r•JI ".,«
<br />ix,.OB h .�....v .:r �. ..
<br />�.: C:3 t• t h i.� tic es, T raze.
<br />A
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<br />U,
<br />S
<br />(3f Mil — in the case d
<br />airy nonce a free, the Perm °relfu en; relaing pe'iad' means
<br />;AI the are year period undr; days char t!re agnrascn
<br />al 6 years afar the date of the assessment of the ter, and
<br />fat the onayear peed er g with the eilitiatan of 6 years
<br />AN the close of dte µece" retuned raWN period for
<br />sa'h hoTice of Men.
<br />Sec. 6325. Release Of Lien Or Discharge
<br />Of Property.
<br />la)fwww Of Lire. — Sew to su i tegwa
<br />tons as the Secretary may fvascribe, the Secretary shag
<br />a cenrfrcate of release bf any Iren imposed with respect to
<br />ar?y =eternal revenue iar not Lag Allah 30 days aher ttw`dey on
<br />All Uabwty..Satsfrea' era tkentdrraGe. The Secretary
<br />Ends that the tiabsidp'tdr the arnonrt? assessed, ! ogether wittt ail
<br />•merest in resgeci Naeaf._bas been iu ?ry satisfied a: has
<br />feMrhe legacy srarttaCK"(1; or -
<br />o,d Accepted - there's fdmeale to the Se refr" and
<br />,o ^y Nor a ba.r4 .ta:.s Moraned t,an the payfrtegt of
<br />Ire a,TOunt assessed, together will alt interest in respect
<br />fee wahm N t'me prescribed bt law Indtbitq-ary
<br />emus- o. sack anal and [fart ;s a Ida ce Aith Such
<br />ralate to terms, mnddon., a,.d !or.t at the bond
<br />arc '-Tales :hzretn, as mati be <pec!hed by s„ch reguftmt;ns.
<br />Sec. 6103. Confidentiality and Disclosure
<br />of Returns and Return Information.
<br />ardom of Ciun Rm a id Remit
<br />lofermatim For Tax A fo4ifbti m Porpm —
<br />i
<br />: r sd a far a a d•ng ,en 11 a a y
<br />cr has ca ! "ed vufsa. c sCw a
<br />53v!f, the "noun �_f toe
<br />aulnarrdmo tAroattoi Kured to sWrt I.en may be dsJosea to
<br />oars Jr. who f r S es saisf ' K en eyrdinal t,at Al
<br />las a 01 n Are rspAt" saa,EC m
<br />antail, n, Nqhim such Drooerty - -
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