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<br />EntereJ as Domment N4.
<br />86-- 1 . J. LE 3 ►',
<br />Grantor
<br />Grantee
<br />D1
<br />:-crtc,
<br />l
<br />E=" I= h MW &"= C46
<br />of subparagraph W, or
<br />31 1 tiilt — In me case of
<br />' —free
<br />0 weh P4cm eat Of one Of The Doric[ O( colurnbs • In
<br />any nonce of the term heligrrg poi idd" moil -
<br />Sec. 6321. Lien For Taxes.
<br />ma office of the Recorder of Oeeds of the District of Columbia, if
<br />w the one-year period 30 devs after the expration
<br />the property subjea to the Gen is swatted in the District of
<br />Cdorhhia.
<br />of S yeas Aw the dam of the now * of that tax, and
<br />if any person liable to pay any tax negiects or re?uses to
<br />pay the same aha demand, the amowr, imclrnit an mar
<br />9 r
<br />(21 Saus Of Property Subject To limn. - For purposes of
<br />(M the r � ifts" patriot
<br />e� t� of for
<br />gist, additional amount, addition to tax, or essessalge penahy,
<br />paragraphs Ill and 141, property stall be deemed to be situated
<br />such notice of ben.
<br />together with any costs ;hat may accrue in adamant. theremi,
<br />WReal Prey. in the rase of real property, at its
<br />-
<br />shall be alien in low of.dos United States upon aL property
<br />: m `
<br />Sec. 6325' Release Of �If?!i Or Discharge
<br />and rights to proDetty, Whether rest or personal. belonging
<br />Mif'ersooal Property. - In the case of personal property,
<br />whether Too or intangible, the
<br />Of Property.
<br />to such person.
<br />at residence at the
<br />taxpayer at the time the notice of Len is fired,
<br />al PA MM Of UK — Subject to such regule
<br />Sec. 6322. Period Of lien.
<br />For purposes of paragraph (21101, me residence of a corporation
<br />[ions as the Secretary may prescribe, the Secretary shah
<br />Unless anther date `s` speciiaaily filed by hew, the lien
<br />a: jwtge shy shell Gat demrgd ;to ;be the place -al which 'the .
<br />; -usuea cerifiam of release IN Rah unposed xnm'rwpla ad
<br />Imposed by section 6321 shag arise at the Time the asesssmem
<br />p exactor Ve' afflict of 4 business is'locatet and'tha
<br />` "adyimamel reVm ie tax not lemr that 30 days after S. dry on
<br />s made and shah continue untB the IiahLry tar tine amaam Tic
<br />assessed for a iudgmem ageirw the taxpayer arising out of
<br />residence of a taxpayer whose residence is without the United
<br />States shall be deemed to be in the Girrict of Columbia.
<br />which
<br />Satisfied w mourat crble. -The ty
<br />(that
<br />such tabilityi Is satisfied or becomes unenforceable by reascn
<br />Ill Form. � That form and content of the notice
<br />finds that the
<br />the liability n r with
<br />together has
<br />for she ahas
<br />di lapse ri erne.
<br />referred ro m subsection tai snarl be prescribed by the
<br />fickir, r
<br />imagist in respect thereof, her been fogy satisfied m has
<br />pe b
<br />Secretary Such notice shall be valid notwithstanding any
<br />become legally unenforceable; or
<br />Sec. 6323. Validity and Priority Against
<br />ciIT provision of law regarding the form or content of a
<br />lien
<br />121 Bond Accepted. - There a turn" to the Secretary and
<br />nooce of
<br />accepted by him a bond that is conchionld upon the payment of
<br />Certain Persons.
<br />the amaUm assessed, together with oil Interest in respect
<br />bl PMd�wf�er'tt IWMI f6 Waaft
<br />thereof, wimin the time prescribed by low (including any
<br />V�y�;�.� i �„�J —
<br />rnellww�,lllrwm ,�[ titan
<br />elnmision of such tlmel, and mat is in accordance with such.
<br />The hen imposed by section 6321 shall nor be valid as against
<br />requirements refining to terms, canditiors, and form of me bond
<br />and sureties thereon, as may be specified by such regulations.
<br />any purchaser, r -cider ni a 58cunry interest, mechan;is
<br />honer. or wdgment lien ;rector oriel notice thereal wn,th.
<br />Sec. 6103. Confidentiality and Disclosure
<br />meet me raganemerts 01 subsection ifl has been flied by
<br />me Secretary
<br />of Returns and Return Information.
<br />Of . — Pon
<br />ei fl kllg purposes at tms
<br />lk1 � of Cwtlk Rehm MW HIM
<br />i`' PngCbM For ClrtllN Intererts EM
<br />sett,ur�
<br />ThIIII0 Win — ;van tmq, in ce of a hen
<br />III GIN" Onless notice of lien is refilea ,n
<br />IIIfMIINfllll FK TMl A6WW1d= f'll"m —
<br />imposeC try secnan 532+ has Fee, filer. such i -en call net he
<br />tna ,manner prescribed m paragraph M during the required
<br />retihng pewo such ro;ce of lien, shall ae neeted as filed on the
<br />t2f Disclosure c1 emoiint chi lien. fi a nonce of
<br />,slid
<br />;ft Mw Is PAn ftof FMRI. —
<br />date on whlCl 3 is filed fin accordance with subsecton 1111 after
<br />he elpiration of sub refilling
<br />lien has been filed pursuant to section BMW, the amount of the
<br />outstanding obligation Secured by such het may be dsHaaed to
<br />- : Ptace For rang, . The nonce refere ,. ,.v
<br />period
<br />^,•
<br />12) f� For H4 — A notice of iiec retried
<br />any person who furnishes satisfactory wrdronh evidence that be
<br />his a right the property, Subjep,[¢such lien or attends to
<br />se: an al "41.4 filed
<br />'W now State Laws. -
<br />o' " requ,rsid hefting period shall pre effective only -
<br />!Ai -
<br />obtain a right in such property.
<br />in Bee: Fir a the rasa p! rata! proper. one
<br />i;) such notice of hen rs rallied in the office in which the
<br />office wiln:n the State Ir the county, o= other govemmema
<br />pnc, nonce of hen wee fled. and
<br />%bdivslanl, as dmagnmed pr 'rte laws of sic` State, r
<br />ul m the case of real property, me lest of rofli ng Is
<br />wh¢n rho prdpeay sut'ect m Tina iiec is V ated, end
<br />entered and recorded In an moex to the extent required by
<br />thf Feraens: ?rapmiy In tM one pf personal
<br />subsection III * and
<br />p roan,. whethe ragible or r:tengiGe, in one o f cat
<br />IBI n env xn m wt cl ; 'tMya w more p iwto the dma
<br />wdd,in the Stale roc me county, w other govemmamsr
<br />of a refafg at rh" of lien under subparagraph (Al, the
<br />subdrinsior" pre rta:gneted try me laws 'r ii St",
<br />Secretary redmved written information tin the manner
<br />I- Wn'ch thei property subgut to the Iran :S f'tueted.
<br />prescibed 'n regulmmns ,hued by the Secretary,
<br />a'
<br />concerning a change in the taxpayer's residence. it a notice
<br />lei W2h %irk Gi Gam, rtCt COW.[ - In the a "itx G} trill :lark a'
<br />of Suet hen is also filed in accordance watch sufuectmn 12 in
<br />rani Uhriad States decal coon. ter de ludrerei disc m wf,cn,
<br />ire State .n wn,cn such residence is acattaC
<br />^e props ^y sualea to +;en IS sir afed. whehaie, •hF Slate nail
<br />-,or by taw das+pnmad one office who insets the ,equ ^emenv;
<br />tCa.
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