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<br />86-1-01 144
<br />Granter
<br />Grantee
<br />tJ rnerjcal
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<br />Of subparagraph W, or
<br />fCFWith Recorder of Deeds Of The Millie Of (nhrmbie to
<br />131 Fl� ._Pini• — in the case of
<br />= any notice lien, the tarot "rationed raftiig Period" meaths .
<br />the office of the Recorder of Deeds of the District o! Columbia, it
<br />iA) the one -year period ending 30 days aher the expiration
<br />SEC. 6321. Lien For Taxes.
<br />the property subject to the iron is situated in the District of
<br />at 6 years aba the date of the essessmern of the tax, and
<br />Columba.
<br />(91 the one-year period ending will. the expiration ot 6 Years
<br />If a ty person liable to pay am tax neglects or refuses to
<br />21 Sinus Of Property Subject To lien: For purposes of
<br />after the doss of the preceding required refihng perm for
<br />pay the same after demand, the ampum (including any inter
<br />paragraphs ill and 141, Dfupeny shall be deemed to be situated
<br />such notice of lien.
<br />es,, additional amount, addition to tax, or assessable penally,
<br />together with any costs that may accrue in addition thereto)
<br />IAl Reef Property.. In the case of real property, at as
<br />Sec. 6325. Release Of Lien Or Discharge
<br />shroi be a Iron in taro of the Unwed States upon ail property,
<br />piystzllocaoon :dr
<br />IeiParsonai Property. in the case of personal property,
<br />Of Property.
<br />and rights to property, whedner-red or personal, belonging
<br />whether tangible or intangible, at the res,d ''e of the
<br />fal fAWM Of Lien. — Subject to such regulle
<br />to such person.
<br />taxpayer at the time the notice of lien is filed
<br />For of paragraph h21(6!, the residence of a corpota!ion
<br />tons as the Secretary may prescribe, the Secretary shop
<br />Sec. 6322. Period Of Lien.
<br />purposes
<br />.or plinnership shall. be deemed to the, pace at which the
<br />- . wue a certificate of release of arty lien imposed won respect
<br />irwt 'tatarahan.30 days after The TINY an
<br />Unless another date isrsgedlicldty.:fixed by.;law, the limn- '.
<br />'prinapel executira -office of The business is-locined ;:bled -tea"
<br />anymiemalrerenirna+
<br />Imposed by section 6321 shall arise et.th= time the assessment
<br />"tar
<br />residence of a taxpayer Mrose residence is without the United
<br />which i
<br />ltl L ability" Satisfied or Unenforceable. Thz' Secretary
<br />s made and shah commbe,xal tf e` 6eMl ty the amount sd"
<br />assessed for a judgment against the taxpayer arising out at
<br />Slates shall be deemed to be in the District of Columbia
<br />iii Form . The form and content o`. the nonce
<br />finds that the liability for the amount assessed, together with al;
<br />such liability. is satisfied or becomes unenforceable by reason
<br />referred m m subsection let shalt be prescribed by :he
<br />interest in respect thereof, has been ful'ry satisfied or has
<br />of lapse of time.
<br />Sec!etary. Such , ^.°rice shall he valid notwithstanding any
<br />caw regarding the form or content of a
<br />become legally unenforceable; cr
<br />12! Bond Accepted. There is flumshe.d to the Secretary, and
<br />Sec. 6323. Validity and Priority Against
<br />other pti•visian of
<br />nonce Of pen
<br />accepted by him a bone that is conditioned upon the payment of
<br />in respect
<br />Certain Persons.
<br />the amount assessed together with all interest
<br />thereof, wn:hin the Time prescribed by law imdudng any
<br />let faCfm s, HWM Of �
<br />extension of such f!mei, and that is in accordance with such
<br />to :=_rots, and form of the bond
<br />MsdwlliF:�s Liaears, Ad JWPM —
<br />a soeona
<br />and s�reues thereon, as may be smedllad by such regulations.
<br />and Sureties thereon
<br />The lien Imposed by section 6321 shall not be valid as against
<br />any purchaser, holder of a security interest, mechanic's
<br />Sec. 6103. Confidentiality and Disclosure
<br />tenor, or judgment Gen creditor unlit notice ;hereof when
<br />of Returns and Return Information.
<br />meets the requirements of subsection !fl. has been filed by
<br />the Secretary
<br />gl Aef N Of NO&& — fur purposes 'of the
<br />to Di3* ME of f:Qtin Bohm and Ron
<br />PrgKtiaa For Cattalo laterm Erin
<br />eL;:On
<br />Itlfamation F(M Tax Ai0iiiiiinilikiii PMrpaes —
<br />b!
<br />T fflatiee f — Even thuuyi notice a lien
<br />iI! ��/r� — Unless notice of her. rehipd in
<br />the manner prescribed in paragraph 12i uunng the required
<br />21 Disclosure of amount of outstanding Len. - if a notice of
<br />al
<br />imposed by section 6371 has bean filed, such hen shall opt be
<br />fuidmg period, such notice of lien shah he treated as fled on Inc the
<br />;;en has been tiled pursuant to PUMP- 6373ff!, the amount of :tTe
<br />vow
<br />date on which a is filed ier accordance with subsecmn Ill I aher
<br />of such refihng period
<br />ansli nding obligation secured by such hen may be disclosed en
<br />furnishes satislac!ory written eshdence that he
<br />ill fm FK Fk4 Nift FMR _
<br />the expiration
<br />any person who
<br />hen intends m
<br />rifti to in suit
<br />i21 fie Far FiN. — A notice of hen refiied
<br />has a Pahl in the prpperey, subject to such a
<br />ill piece For The notice rete.red
<br />the required refihng period shall he.effearveonly _
<br />lib +am r ght in'such ptaperty
<br />section lei shad be filed
<br />W Under Sate laws.
<br />.during
<br />� 4N it i , .
<br />ICI such notice of lien is felled tn. the office in which the
<br />Ill Real Property. in the case of real ,toper, in or•.e
<br />within the State lot the county, or other governmental
<br />prmr conce of hen was filed, and
<br />office
<br />subdorisidni, as designated by the laws of such State, 'n
<br />bilin the case of real property, the fact of tefding is
<br />f by
<br />which the property supje@ to the Ices R Situated', and
<br />entered and recorded vi an index to the ex!eni e(laired
<br />w Personal Property. In the case ct personal
<br />whether tangible or frangible, in one offua
<br />subsecoon Ill (41, and
<br />BI in any case m whipl,;96 days of.rtrorq pnarto trip date
<br />plop",
<br />within the State car the county. or Other goverr!memal
<br />of a refrlmg of notice of lien under subparagraph IA), the
<br />Secretary received written information hot the manner
<br />sirbdrwsma!, as designated by the laws rl such Slate,
<br />The property subject in the lien is situated.
<br />presc ib in eyulatons issued by .re Sec+eany!
<br />in which
<br />concerning a change in Inc taxpayer's residence, .I a nonce
<br />rJ
<br />18i With Clark of Dist Court In the office at the clerk of
<br />of Such hen is also filed n accordance wilt, subsw:uon i`t in
<br />Meted
<br />.
<br />tie Unwed States distne court cut the juda+al district ir. wh¢h
<br />If,, State in which sack resdanor is
<br />rho property subject !u Man 6 situated, whenever the Scare "as
<br />:rot by low designated one nifice which me¢.s iht! requrements
<br />
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