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N
<br />EMp,II as Document No:
<br />merle
<br />rose
<br />Euffp Fm W" Pdvm a Coillif
<br />The OMM Of Columbia. - in
<br />In the case of
<br />Q MKW "Mwed
<br />Wj With fftWdw Of Deeds Of
<br />al no . r.,211II!I11
<br />rem" pence means
<br />!he otircti of the Recorder of Deeds of the DIMCI of Columbia, it
<br />LAI the one-year period ending 30 dW aflor the expiration
<br />Sec. 6321. Lien For Taxes.
<br />the properill, subigics to the Win is smosted in the DOW Of
<br />of 6 years star the data of the simmers of This tax, and
<br />It any person liable to pay any tax nag!-K's or refuses to
<br />Columbia.
<br />121 Shoo Of Property Subject To Lien. - For purposes of
<br />let do owyear period mft with N Mff§M Of I Ym
<br />after me dose of The Preceding mq*W relliling period for
<br />Day the SO after demand. me amount 1;nc!,udtq any mor
<br />IM
<br />Est, Mic"I mount, addition to tax, or assemble Peraftir,
<br />Deragroons it; and (4), property shell be deemed to be situated
<br />W notice of lion.
<br />together with art( costs that may acme in addition thereto{
<br />A Real Prop" - in Ina Case Of 'Sal PTDPOM, at Its
<br />afrysical locaboom: or
<br />Sec. 6325. Release Of Lien Or Discharge'
<br />shag be e lien in favor of The United States upon oil crop"
<br />and rights to papering, heather rW or cletsortal, belonging
<br />SPersonai Propany. - In the cm of Personal PrOP11M,
<br />whether bergible, W insperigile. at The rOWN Of The
<br />of Pr
<br />to to !U0 person.
<br />Taxpayer on the time the notice of lien is ISM,
<br />I&IMM all LWL — subject to such roguls-
<br />Sec. 6322. Period Of Lien.
<br />Far purposes of paragraph t2l 181. the residence of a corporation
<br />or 3W be demand to be The DIM at Which The
<br />Dom as ft Searstomir rM prestrilm, the SK Mary Ad
<br />ism a Of M" Of " lien imposed WO faliew 10
<br />Unless owner date is Apaillically. Need 3V law, the. lien
<br />prfnc;bfI executive - office of the business is located, end the
<br />any Internet revenue tax not law Than 30 days after the dev an
<br />I mooned by section 5321 shag also at the time IN BS1MmeM
<br />residence of a taxpayer whose residence to without the United
<br />which -
<br />made and shell corminue until 14 I;ebifiN for 1he amount so
<br />States shell be deemed to be in The District of Columbia.
<br />M LitoNq Satisfied a., Unonforcisable. - The Secretary
<br />astsessed (Or a pidgmem against the taxpayer arising Out of
<br />131 Form. The form and content of the notice
<br />finds That The liability for the amount esaeeee6, Together with all
<br />such lisbdmil is satisfied or becomes unenforceable by iesson
<br />referred in in Subsection Is) shelf be prescribed by The
<br />inforsist in rem thereof, has been fuh Satisfied or has
<br />of top" Of time.
<br />Secretary. Such notice shall be valid notivinstending any
<br />become "Hy unomforanable; or
<br />ether provision of Is* regarding the form or content of a
<br />121 Bond Accopinold. - There is furnished to the S*Uomry and
<br />Sec. 6323. Validity and Priority Against
<br />notice of lien.
<br />accepted by him a hand that is conditioned upon the payment Of
<br />Certain Persons.
<br />me amount WNW, Together with a interim in respect
<br />(Of FM (3, Ndim Of SICK0 Wasilit,
<br />torsof, within the time prescribed by low (including MY
<br />Bkilaveort of such Time), and that is in accordance wit such
<br />fthlilll Lion, AW JWpW Lin Usftm —
<br />raqwroments relating to forms, conditions, and form of the bond
<br />and sureties thereon, as may be specified by such regulations.
<br />The lion nitinat by section 632I st,sh not ca valid as agalmir,
<br />any piJrcitasar. holder 14 a sticurtry ;nheaSt Mechanic's
<br />Sec. 6103. Confidentiality and Disclosure
<br />War, or tuagment ,on cifspior Jrri "Once Throteot whtch
<br />insists the oQuIternems of iscosecnori , fl has been fiiici by
<br />of Returns and Return Information.
<br />the Swent'li
<br />Ig) Refbq Df Notim. — Po, purposes of this
<br />III) I)Wlilliilinif of Cwt& NMU MW R"I
<br />PmKw Fu Urm I►m EM
<br />5entin
<br />WwwAin For Tax A&WOrWo Popm —
<br />TWOTWO KWU RA-L — Evert -.1cip '011cot of a lien
<br />63211 ras been f-!ad, such I;en sharl rat be
<br />1311111" Mo. —Unless notice of i,eri Is in
<br />he manner prescribed I, paragraph 121 during the requited
<br />121 Didosure of amount of butrainding lien, - If a notice of
<br />imposed by secitor,
<br />mfiling period, such notice of lien sheig be treated as filed on The
<br />011111 has been filed pursuant to section 6323tfl, the amount Of the
<br />valid
<br />date on which 4 is filed tin accordance with subsecTfan III I after
<br />outstanding obligation secured by such lion may be disclosed to
<br />if, Pill FM FW4 NotO Fam. —
<br />the expiration of such rattling period,
<br />any person who furnishes satisfactory written ovideca that he
<br />Fcf Sting., The pictIce iefen,ec :1 r sub
<br />121 PIM FM Fft — A notice of !ion Wiled
<br />has a rQk in the phoparlt, 11*0 To Such lien Or Intends 10
<br />!Iipjac,
<br />section is shell be fdeo
<br />dung !ho repaired refiling period! 081; be effective Only
<br />obtain a night in Such. property.
<br />A Un* State Laws.
<br />III Past Property, in me case of rot; aropemT, !n one
<br />IAJ J�
<br />jij such notica of lion 4 raffled in the office in which the
<br />office within the State to, ma county, a, Other gcornmonlill
<br />sub"oril, as d""* by Inv laws of Suit State, in
<br />pricy rictice at lien win food, Ina
<br />III! In the use at real pro", he fact of refiring a
<br />which N Property subioct to the !;en is situated; and
<br />snared and recorded ir. an index to the Indent required by
<br />W Porsonali P!DWTO, In the cause cl personal
<br />property, whet or tangipto or Im"Its, in one Offs
<br />Subsection (f) 144 W
<br />16i in any CM in whiah,-W days or more prior to the date
<br />widtin -he state for the count. Of Other qcysimm"t
<br />^t I rl%% of refin of W 06111! Illuillpliflignillgh IN, The
<br />suppannatimi, sis designated by 14 %W6 Of such StIlitill,
<br />Secretary !Icmvgd WnW inform** fin the mennor
<br />in witich Me Prop" su• 10 to lien Is "ouln"d,
<br />pr#w,W to ?9gulatars Issued by the S1171121YI
<br />concerning a change in the pu"W'o residence, 0 a notice
<br />or
<br />1510th Cwt Of D" Count in the cKa of the dork of
<br />if afjCr 4,, is Mao hied in acmrGm with subsection IfI in
<br />the United Sler.ifel dismict COL11 !or T judicial datrit In vhiC'
<br />me State in which Such residence is located.
<br />the -a' ma Suite hies
<br />p4oplarry %uW to fien ta Vuldild. whillfleti
<br />,"t by low designated one affI which freent The rna'arroms
<br />L.
<br />
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