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1
<br />Etapts Fmm kt W Meese Code
<br />Sec. 6321. Lien For Taxes.
<br />!f any 5er6nn liable to pay any tax neglects or refuses to
<br />osy the same after demand, the amount ,lodudtng an, inter
<br />ash adrat;ortai amount. addition to ray, or assessable penalty,
<br />•egetrer with any costs Cat may accrue in addition theretal
<br />staff be a Foin in favor of the United States upon all prnpaty
<br />anc rights to prop". whither teat or personal, belonging
<br />in such person - -
<br />Sec. 6322, Period Of lien.
<br />Joliess another dote,is sped6calef fixed. by .law, the hen,
<br />imposed by section 6321 shell afire in the time the assessment
<br />is made and shall canhnue until the liability for the amount sin
<br />assessed for a ludgmerl against the taxpayer sitting out of
<br />such ke0iiryi is sinif:ed or becomes unenforceable by reason
<br />of lapse of time
<br />Sec. 6323. Validity and Priority Against
<br />Certain Persons.
<br />let PMdows, HWW Of Swrity INWIM,
<br />MccWK 6 t WAM Ad Je*LIMLI ltm CrWft —
<br />The !test imposed by section 6321 shall not be valid as against
<br />any purchaser, holder of a socunly Interest, mechanic's
<br />honor, or judgment lien croditot until notice thereof which
<br />meets the requirements nl s;;bseaen ill has been Ned by
<br />the Seawer,.
<br />Id! PmMC* Far CMt>!'e ifltareets EM
<br />TWO NeUCe W. — Even though notice of a '!.en
<br />,mposm by section 601 ' -.as been hied. such hen shall nor be
<br />valid
<br />fP Mw FM' F ft Mater FM1R —
<br />Itpiece For R'ntg,_. •The notice referred to I sub
<br />section Jul shaE be filed
<br />Al Undo; State Lawss.
<br />!,I Ralf Property In the Lase 0 real prGDfi Tf' 11 erne
<br />otflca wm,m me State tor the ceunrn, or other govemmemal
<br />mil, as deegnned Ov the larva of such State, rl
<br />'which the property Sh W--, to lose lien is wooled; end
<br />!iii Patel Property. In the case of person&
<br />prworiv, whather teng;bla or miarrob!e. in one office
<br />wittier the sate for the wumy, at MW govermnemae
<br />sood visio;V, as doWie ed by the Iowa of adch $tare,
<br />In which ire property sof]?ect 10 fhb lien 5 sRUetao:
<br />V
<br />IS) W,,th Clerk Of Doric[ C•aort m the office r•.f the .lark of
<br />the broad Stara dstrxt coup for the ioccli Main,[ I whit+
<br />the propety subject to lien +s anueted. Malaya, the State eras
<br />nor by low designated onto 00 which mans the requvernems
<br />ft I 1 `� 1. -7 1
<br />�� .,
<br />L)
<br />Z i5t
<br />oe
<br />of subparagraph W; of - -
<br />ICI Wah Border Of needs Of The District 0f Columbia. In
<br />the office Of the Recorder of Oeeds of the Orstrin of Columbia, if
<br />t e property subject to the ken is s omed in the oistrict of
<br />Columba.
<br />121 Stus Of Property Subject To lion. - For purposes of
<br />paragraphs 111 and NI, property shall be deemed to be situated
<br />(Al Real Property. In the rase of real property, at its
<br />physical totedon: or
<br />181 Personal I'maeny. - In the case of personal property,
<br />whether to*k or mtargibte, at the freiderem, of the
<br />taxpayer at the time the notice of lien is filed.
<br />For purposes of paregraith 171181, the residence of a corporation
<br />or partnership shah be deemed to be the piece at which the
<br />pridclpoil' executhte- office of - the'Susiness is located; and the "
<br />residence of a taxpayer whose residence is without the United
<br />States shall be deemed to be in the District of Columbia.
<br />13i Form. The form and content of the notice
<br />taferred io in subsection ial shall be prescribed by the
<br />Secretary . Such nonce shall be valid notwithstanding any
<br />other prdvision of law regarding the form or content of a
<br />notice of lien.
<br />A! r",f"re Dt Nelim — For purposes of this
<br />seCtgn
<br />fl) Gen" M. — Unless notice of iien is refiled in
<br />the manna prescribed in oaragraph iD during the required
<br />refitmg period. such notice of L+er. snail be treated as hied on the
<br />date on whicin n is filed kit accordance with subsection !fl ! ate;
<br />?tie expirar;on of such robing period
<br />;'? Rol FW I*. — A notice of lien refiled
<br />cunng the required rafting pared shed oe effective only
<br />{AI ;t
<br />o sue nonce of hen ,s rehteG In ilia o` to ,, which the
<br />;;tor notice of tier. was filed, and
<br />lit! in the CM bf gW broperty, the tea of refikng is
<br />ameed and recorded sin or index to the extent required by
<br />subeacnon 111141: and
<br />!Br in any case in wlbeh, 9 drys OF more prior to the date
<br />of a tafiipg of rrppa of lion orhon subparagraph W. the
<br />Secretary received woman intornsten tin the manner
<br />p,sicrrbed in regulations :saved by the Secretary,
<br />concerning a cringe on the taxpayers residence, if a notice
<br />cf such i;en is also feed m atcprdalKe with subsection to In
<br />tote State in wnrch such residence is located
<br />at � �,PMII%. — In the case of
<br />any notice o rien, the tans "renirired refNN period meets :
<br />W the ON "M period ending 30 days after that e.*flton
<br />of 6 years after the data of the anent of the tax, and
<br />(BI the one -year parlod lif ft with the expire6an of 6 years
<br />eherthe dose of the preceding rushed reeling Perl d for
<br />such notice of lien.
<br />Sec. 6325. Release 'Of`Lien Or Discharge
<br />,Of Property.
<br />hii Mm 011 Lisa, — Subject to such regula-
<br />tions as the Secretary may prescribe, the secretary shah
<br />issue a certificate_of relm of ary.Fren imp epea imposed with re to
<br />any imemal reverme tax nor Mention 30 days after the day on
<br />Which
<br />ill Liability Snisfied or Unenforceable. - The Secretary
<br />finds that the liability for the amount assessed, together with all
<br />interest in respect thereof, has been fully satisfied or has
<br />become legally unenforceable; or
<br />121 Bond Accepted. - There is turn" m the Secretary and
<br />accepted by him a bond that is cunditioned upon the payment of
<br />the amount assessed, together with all interest in respect
<br />thereof, within the time prescribed by love !including any
<br />extension of such lintel, and that is in accordance with such
<br />requirements relating to terms, conditions, end form of the bond
<br />end sureties thereon, as may be specified by such regoleuom
<br />Sec. 6103. Confidentiality and Disclosure
<br />of Returns and Return Information.
<br />Ikl 111, , late of CWW AIhI111a MLII ABMxII
<br />NLIMMatim Fix Tax AIMiMaI WN Peewee. —
<br />121 Disclosure of amount of oursrending lie!. - If a notice of
<br />hen has been filed persuern to section 632301, the amount of the
<br />outnardiN obigetan secured by such lien may be dadoaed to
<br />any person who furnishes satisfactory wrrmeh evidence that he
<br />has a righl,in the property sublacrto such lien or intends to
<br />obtain a righi in such property,
<br />7
<br />N
<br />m
<br />!
<br />I
<br />j
<br />i�
<br />II
<br />_
<br />Etapts Fmm kt W Meese Code
<br />Sec. 6321. Lien For Taxes.
<br />!f any 5er6nn liable to pay any tax neglects or refuses to
<br />osy the same after demand, the amount ,lodudtng an, inter
<br />ash adrat;ortai amount. addition to ray, or assessable penalty,
<br />•egetrer with any costs Cat may accrue in addition theretal
<br />staff be a Foin in favor of the United States upon all prnpaty
<br />anc rights to prop". whither teat or personal, belonging
<br />in such person - -
<br />Sec. 6322, Period Of lien.
<br />Joliess another dote,is sped6calef fixed. by .law, the hen,
<br />imposed by section 6321 shell afire in the time the assessment
<br />is made and shall canhnue until the liability for the amount sin
<br />assessed for a ludgmerl against the taxpayer sitting out of
<br />such ke0iiryi is sinif:ed or becomes unenforceable by reason
<br />of lapse of time
<br />Sec. 6323. Validity and Priority Against
<br />Certain Persons.
<br />let PMdows, HWW Of Swrity INWIM,
<br />MccWK 6 t WAM Ad Je*LIMLI ltm CrWft —
<br />The !test imposed by section 6321 shall not be valid as against
<br />any purchaser, holder of a socunly Interest, mechanic's
<br />honor, or judgment lien croditot until notice thereof which
<br />meets the requirements nl s;;bseaen ill has been Ned by
<br />the Seawer,.
<br />Id! PmMC* Far CMt>!'e ifltareets EM
<br />TWO NeUCe W. — Even though notice of a '!.en
<br />,mposm by section 601 ' -.as been hied. such hen shall nor be
<br />valid
<br />fP Mw FM' F ft Mater FM1R —
<br />Itpiece For R'ntg,_. •The notice referred to I sub
<br />section Jul shaE be filed
<br />Al Undo; State Lawss.
<br />!,I Ralf Property In the Lase 0 real prGDfi Tf' 11 erne
<br />otflca wm,m me State tor the ceunrn, or other govemmemal
<br />mil, as deegnned Ov the larva of such State, rl
<br />'which the property Sh W--, to lose lien is wooled; end
<br />!iii Patel Property. In the case of person&
<br />prworiv, whather teng;bla or miarrob!e. in one office
<br />wittier the sate for the wumy, at MW govermnemae
<br />sood visio;V, as doWie ed by the Iowa of adch $tare,
<br />In which ire property sof]?ect 10 fhb lien 5 sRUetao:
<br />V
<br />IS) W,,th Clerk Of Doric[ C•aort m the office r•.f the .lark of
<br />the broad Stara dstrxt coup for the ioccli Main,[ I whit+
<br />the propety subject to lien +s anueted. Malaya, the State eras
<br />nor by low designated onto 00 which mans the requvernems
<br />ft I 1 `� 1. -7 1
<br />�� .,
<br />L)
<br />Z i5t
<br />oe
<br />of subparagraph W; of - -
<br />ICI Wah Border Of needs Of The District 0f Columbia. In
<br />the office Of the Recorder of Oeeds of the Orstrin of Columbia, if
<br />t e property subject to the ken is s omed in the oistrict of
<br />Columba.
<br />121 Stus Of Property Subject To lion. - For purposes of
<br />paragraphs 111 and NI, property shall be deemed to be situated
<br />(Al Real Property. In the rase of real property, at its
<br />physical totedon: or
<br />181 Personal I'maeny. - In the case of personal property,
<br />whether to*k or mtargibte, at the freiderem, of the
<br />taxpayer at the time the notice of lien is filed.
<br />For purposes of paregraith 171181, the residence of a corporation
<br />or partnership shah be deemed to be the piece at which the
<br />pridclpoil' executhte- office of - the'Susiness is located; and the "
<br />residence of a taxpayer whose residence is without the United
<br />States shall be deemed to be in the District of Columbia.
<br />13i Form. The form and content of the notice
<br />taferred io in subsection ial shall be prescribed by the
<br />Secretary . Such nonce shall be valid notwithstanding any
<br />other prdvision of law regarding the form or content of a
<br />notice of lien.
<br />A! r",f"re Dt Nelim — For purposes of this
<br />seCtgn
<br />fl) Gen" M. — Unless notice of iien is refiled in
<br />the manna prescribed in oaragraph iD during the required
<br />refitmg period. such notice of L+er. snail be treated as hied on the
<br />date on whicin n is filed kit accordance with subsection !fl ! ate;
<br />?tie expirar;on of such robing period
<br />;'? Rol FW I*. — A notice of lien refiled
<br />cunng the required rafting pared shed oe effective only
<br />{AI ;t
<br />o sue nonce of hen ,s rehteG In ilia o` to ,, which the
<br />;;tor notice of tier. was filed, and
<br />lit! in the CM bf gW broperty, the tea of refikng is
<br />ameed and recorded sin or index to the extent required by
<br />subeacnon 111141: and
<br />!Br in any case in wlbeh, 9 drys OF more prior to the date
<br />of a tafiipg of rrppa of lion orhon subparagraph W. the
<br />Secretary received woman intornsten tin the manner
<br />p,sicrrbed in regulations :saved by the Secretary,
<br />concerning a cringe on the taxpayers residence, if a notice
<br />cf such i;en is also feed m atcprdalKe with subsection to In
<br />tote State in wnrch such residence is located
<br />at � �,PMII%. — In the case of
<br />any notice o rien, the tans "renirired refNN period meets :
<br />W the ON "M period ending 30 days after that e.*flton
<br />of 6 years after the data of the anent of the tax, and
<br />(BI the one -year parlod lif ft with the expire6an of 6 years
<br />eherthe dose of the preceding rushed reeling Perl d for
<br />such notice of lien.
<br />Sec. 6325. Release 'Of`Lien Or Discharge
<br />,Of Property.
<br />hii Mm 011 Lisa, — Subject to such regula-
<br />tions as the Secretary may prescribe, the secretary shah
<br />issue a certificate_of relm of ary.Fren imp epea imposed with re to
<br />any imemal reverme tax nor Mention 30 days after the day on
<br />Which
<br />ill Liability Snisfied or Unenforceable. - The Secretary
<br />finds that the liability for the amount assessed, together with all
<br />interest in respect thereof, has been fully satisfied or has
<br />become legally unenforceable; or
<br />121 Bond Accepted. - There is turn" m the Secretary and
<br />accepted by him a bond that is cunditioned upon the payment of
<br />the amount assessed, together with all interest in respect
<br />thereof, within the time prescribed by love !including any
<br />extension of such lintel, and that is in accordance with such
<br />requirements relating to terms, conditions, end form of the bond
<br />end sureties thereon, as may be specified by such regoleuom
<br />Sec. 6103. Confidentiality and Disclosure
<br />of Returns and Return Information.
<br />Ikl 111, , late of CWW AIhI111a MLII ABMxII
<br />NLIMMatim Fix Tax AIMiMaI WN Peewee. —
<br />121 Disclosure of amount of oursrending lie!. - If a notice of
<br />hen has been filed persuern to section 632301, the amount of the
<br />outnardiN obigetan secured by such lien may be dadoaed to
<br />any person who furnishes satisfactory wrrmeh evidence that he
<br />has a righl,in the property sublacrto such lien or intends to
<br />obtain a righi in such property,
<br />7
<br />N
<br />m
<br />!
<br />I
<br />j
<br />Etapts Fmm kt W Meese Code
<br />Sec. 6321. Lien For Taxes.
<br />!f any 5er6nn liable to pay any tax neglects or refuses to
<br />osy the same after demand, the amount ,lodudtng an, inter
<br />ash adrat;ortai amount. addition to ray, or assessable penalty,
<br />•egetrer with any costs Cat may accrue in addition theretal
<br />staff be a Foin in favor of the United States upon all prnpaty
<br />anc rights to prop". whither teat or personal, belonging
<br />in such person - -
<br />Sec. 6322, Period Of lien.
<br />Joliess another dote,is sped6calef fixed. by .law, the hen,
<br />imposed by section 6321 shell afire in the time the assessment
<br />is made and shall canhnue until the liability for the amount sin
<br />assessed for a ludgmerl against the taxpayer sitting out of
<br />such ke0iiryi is sinif:ed or becomes unenforceable by reason
<br />of lapse of time
<br />Sec. 6323. Validity and Priority Against
<br />Certain Persons.
<br />let PMdows, HWW Of Swrity INWIM,
<br />MccWK 6 t WAM Ad Je*LIMLI ltm CrWft —
<br />The !test imposed by section 6321 shall not be valid as against
<br />any purchaser, holder of a socunly Interest, mechanic's
<br />honor, or judgment lien croditot until notice thereof which
<br />meets the requirements nl s;;bseaen ill has been Ned by
<br />the Seawer,.
<br />Id! PmMC* Far CMt>!'e ifltareets EM
<br />TWO NeUCe W. — Even though notice of a '!.en
<br />,mposm by section 601 ' -.as been hied. such hen shall nor be
<br />valid
<br />fP Mw FM' F ft Mater FM1R —
<br />Itpiece For R'ntg,_. •The notice referred to I sub
<br />section Jul shaE be filed
<br />Al Undo; State Lawss.
<br />!,I Ralf Property In the Lase 0 real prGDfi Tf' 11 erne
<br />otflca wm,m me State tor the ceunrn, or other govemmemal
<br />mil, as deegnned Ov the larva of such State, rl
<br />'which the property Sh W--, to lose lien is wooled; end
<br />!iii Patel Property. In the case of person&
<br />prworiv, whather teng;bla or miarrob!e. in one office
<br />wittier the sate for the wumy, at MW govermnemae
<br />sood visio;V, as doWie ed by the Iowa of adch $tare,
<br />In which ire property sof]?ect 10 fhb lien 5 sRUetao:
<br />V
<br />IS) W,,th Clerk Of Doric[ C•aort m the office r•.f the .lark of
<br />the broad Stara dstrxt coup for the ioccli Main,[ I whit+
<br />the propety subject to lien +s anueted. Malaya, the State eras
<br />nor by low designated onto 00 which mans the requvernems
<br />ft I 1 `� 1. -7 1
<br />�� .,
<br />L)
<br />Z i5t
<br />oe
<br />of subparagraph W; of - -
<br />ICI Wah Border Of needs Of The District 0f Columbia. In
<br />the office Of the Recorder of Oeeds of the Orstrin of Columbia, if
<br />t e property subject to the ken is s omed in the oistrict of
<br />Columba.
<br />121 Stus Of Property Subject To lion. - For purposes of
<br />paragraphs 111 and NI, property shall be deemed to be situated
<br />(Al Real Property. In the rase of real property, at its
<br />physical totedon: or
<br />181 Personal I'maeny. - In the case of personal property,
<br />whether to*k or mtargibte, at the freiderem, of the
<br />taxpayer at the time the notice of lien is filed.
<br />For purposes of paregraith 171181, the residence of a corporation
<br />or partnership shah be deemed to be the piece at which the
<br />pridclpoil' executhte- office of - the'Susiness is located; and the "
<br />residence of a taxpayer whose residence is without the United
<br />States shall be deemed to be in the District of Columbia.
<br />13i Form. The form and content of the notice
<br />taferred io in subsection ial shall be prescribed by the
<br />Secretary . Such nonce shall be valid notwithstanding any
<br />other prdvision of law regarding the form or content of a
<br />notice of lien.
<br />A! r",f"re Dt Nelim — For purposes of this
<br />seCtgn
<br />fl) Gen" M. — Unless notice of iien is refiled in
<br />the manna prescribed in oaragraph iD during the required
<br />refitmg period. such notice of L+er. snail be treated as hied on the
<br />date on whicin n is filed kit accordance with subsection !fl ! ate;
<br />?tie expirar;on of such robing period
<br />;'? Rol FW I*. — A notice of lien refiled
<br />cunng the required rafting pared shed oe effective only
<br />{AI ;t
<br />o sue nonce of hen ,s rehteG In ilia o` to ,, which the
<br />;;tor notice of tier. was filed, and
<br />lit! in the CM bf gW broperty, the tea of refikng is
<br />ameed and recorded sin or index to the extent required by
<br />subeacnon 111141: and
<br />!Br in any case in wlbeh, 9 drys OF more prior to the date
<br />of a tafiipg of rrppa of lion orhon subparagraph W. the
<br />Secretary received woman intornsten tin the manner
<br />p,sicrrbed in regulations :saved by the Secretary,
<br />concerning a cringe on the taxpayers residence, if a notice
<br />cf such i;en is also feed m atcprdalKe with subsection to In
<br />tote State in wnrch such residence is located
<br />at � �,PMII%. — In the case of
<br />any notice o rien, the tans "renirired refNN period meets :
<br />W the ON "M period ending 30 days after that e.*flton
<br />of 6 years after the data of the anent of the tax, and
<br />(BI the one -year parlod lif ft with the expire6an of 6 years
<br />eherthe dose of the preceding rushed reeling Perl d for
<br />such notice of lien.
<br />Sec. 6325. Release 'Of`Lien Or Discharge
<br />,Of Property.
<br />hii Mm 011 Lisa, — Subject to such regula-
<br />tions as the Secretary may prescribe, the secretary shah
<br />issue a certificate_of relm of ary.Fren imp epea imposed with re to
<br />any imemal reverme tax nor Mention 30 days after the day on
<br />Which
<br />ill Liability Snisfied or Unenforceable. - The Secretary
<br />finds that the liability for the amount assessed, together with all
<br />interest in respect thereof, has been fully satisfied or has
<br />become legally unenforceable; or
<br />121 Bond Accepted. - There is turn" m the Secretary and
<br />accepted by him a bond that is cunditioned upon the payment of
<br />the amount assessed, together with all interest in respect
<br />thereof, within the time prescribed by love !including any
<br />extension of such lintel, and that is in accordance with such
<br />requirements relating to terms, conditions, end form of the bond
<br />end sureties thereon, as may be specified by such regoleuom
<br />Sec. 6103. Confidentiality and Disclosure
<br />of Returns and Return Information.
<br />Ikl 111, , late of CWW AIhI111a MLII ABMxII
<br />NLIMMatim Fix Tax AIMiMaI WN Peewee. —
<br />121 Disclosure of amount of oursrending lie!. - If a notice of
<br />hen has been filed persuern to section 632301, the amount of the
<br />outnardiN obigetan secured by such lien may be dadoaed to
<br />any person who furnishes satisfactory wrrmeh evidence that he
<br />has a righl,in the property sublacrto such lien or intends to
<br />obtain a righi in such property,
<br />7
<br />
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