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<br />Sec. 5321. lien For Taxes.
<br />if any person liable to pay tint Do, ngans or refuses to
<br />pev the sure after demand, the amuurn lmdwr g any ens
<br />aril. additional amount, addition to tax, or assessable pEnally
<br />tagetfmr with any lass that may accrue in addtion Thermal
<br />shaill be a lean m $nit of the Listed states upon all Property
<br />and roe to pro"W, whedsr real or personal, heiorp -prig
<br />m such perwn.
<br />Sec. 6322. Period Of Lien.
<br />Unlim another do-it spacfdah find by low, :the Mara
<br />hammed by section 631; "&,*it the Tons' the OWin sm
<br />< media and ill mntimteunot the fiab"diry, far the amount so
<br />egad IV a "f9mem against the taxpayer arising Out at
<br />such ilbkvl s Willi ar becomes unenforceeble by reason
<br />Of Ma of time.
<br />Sec. 6323. Validity and Priority Against
<br />Certain Persons.
<br />cal PodsWL Mrs DL rlrIW11K
<br />116rs UMM A w Lill
<br />'far leer imposed Ov sacrion V21 ,shed rim be valid as aganst
<br />vv Dplchim. ''Alder ct a security imeres., mectuituc's
<br />Germ, or ydgmem !hen aoditor until net" thereof which
<br />'rim ,tee nepta'wrwm of subsection o has been filed y
<br />AN* s, PdMICYII ff CNN � Em
<br />N* 11181in Fkt — fin tMugn notice of a I en
<br />varpoaed by section 9321 has been filed, sun. lien shall not be
<br />,slid
<br />fill Ica FM F ft Mlkg FN,he. —
<br />Itl Ice Far - repro.. The -iotce referred to 2n sup
<br />sacw Ill SW be fdad - .
<br />W Under Side Litre. - ,
<br />it) Rawl Property. in the ae of rsel property. in one
<br />affia widrt The Sow im Via MM, or prim javelin ereah
<br />Iftesmd, a Oar prrwd by the boa df such Stare. In
<br />which the prppanty etdlea m the Gen is inhaled: and
<br />W pars" Property, in the case at person;
<br />ptW". wlWW Uwg * or xaairipft. in an office
<br />widen the Stec fo the minty, or wirer govwnmrw
<br />ailsk -on), a dovistad by the laws of such stale.
<br />in Mean the prowly wbact to the all is shimir.;
<br />or
<br />dP With CWk Of Diunct Coat it the office at the clerk of
<br />tike Unmet Stahl =W cart for the nrd2+ei district in which
<br />the Pralso y sAw To lien is snusted, wheneyet me State ire,
<br />ru"h by Nw deagrwted oar_ Of" which mans the requirements
<br />Entered +s Doc=snt No
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<br />of adsAaragraph W: a -
<br />IDWatt illsieprier Of leads Of The Dietedt of Columbia. -1n
<br />the office of the Recorder of Deeds of the Dismcr of Columbia, if
<br />the prooant woes o the In" 9 rated m the Disttitt of
<br />Colum6re.
<br />111Srtu Of Property Subject To uw. - for purposes of
<br />paragraphs itf and W. troperty shall be deemed to be situamd -
<br />UUheal
<br />iaf ta[ai�i: Property r . - In the rase of real property, at its
<br />pfhYS
<br />NI Petal Proasny. - In the can of personal property,
<br />whstha+ tang& Of mtanglbe, at the reidence of the
<br />taxpayer at the time the rrotice of hen is filed.
<br />In; purposes of paragraph 121 IBI, the residence of a corporation
<br />o par larxhp shell 4 deemed to be the place at which the
<br />pnttdpal exandiv6 o five Of it* business ;sr- loeeiaf acrd -ft
<br />reM*a of a A w*. wbm residence is without the United
<br />Stores shelf De deemed m be in the Oistna at CoUnbw
<br />31 Farm The form and content of the notice
<br />referred to in suosection ice! shoo be prescribed by the
<br />Secretary. Such notice sha!I be valid notwMStandire any
<br />other provsrdn of law regarding ;1e form a. r ca a! a
<br />no "G° n!Iran.
<br />'91 1. 1. Of Nl&& — Fn' .,, arises a+ iris
<br />social
<br />(it GIN" ft. — Umess notice eir ::en ,s rehloo e
<br />r.'he manner proscribed in paragraph 0 during The re
<br />awred
<br />ref fang period, such notice of ,len shah be treated as filed an the
<br />date on which it is filed Ica accord rce with subsection 10 i after
<br /><he expiration of such refiGng pened.
<br />iii PIM Fflr Ff% — A nonce a' lien reFed
<br />during the requred rattling pafipd shah be effecrne oniv
<br />ill wilt notice of Fen * refn'ed ,n The office in which the
<br />prior noto of lien was filed, and
<br />!hl in the case of reel property, the fart at rafilinp is
<br />entered and recorded in an index to the extent required by
<br />subsection !fi ui: end
<br />I &1 in aey sage ip waits; S0 sip or TOM prior to the date
<br />Of a 18*11 of roes of Gen under subpwawph W, the
<br />Secretary received written information tin the manner
<br />prescribed in regulations issued by me Secretary,
<br />Concerning a Change in the taxpayer's residence, if a notice
<br />of Stith lien is also filed in aeordarece w:lh subsection if: iv
<br />the Slate u, wh,d+ Such rarl a, ,s located
<br />l�
<br />IF
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<br />F
<br />in the case at
<br />any notice of IV, the term 'required refilling period" means
<br />LM the are-yalr period ending 30 darts after the expiration
<br />Of 6 years after the date of the assexmrtnt of dm (ax, and
<br />IBt the one year period endma with the expiration of 6 years
<br />after fie doe of the preceding requirild raiding period for
<br />such notice of lien.
<br />Sec. 6325. Release Of Lien Or Discharge
<br />Of Property.
<br />14 4111111111111111 IN Lill. — Sutler, to such regula.
<br />nons as the Secretary may prescribe. lbe Secretary shall
<br />WN a carWirate of .release of any Gan imposed with raw to
<br />laity Milmel 111hieua IN not Teter man 30 days after>ihb' day on
<br />which
<br />ltl bobillty Satisfied or Unenforceable. - The Secretary
<br />finds mat the Gaoifay for the amaim assessed. together with ie)
<br />interest in respect moreof, has been fully satsfieo c, has
<br />Deane legally unantoceabie: or
<br />0 Bond Accepted. There its fumished to the Secretary end
<br />accepted by him a bond met is »xhd,ti ned upon the payment of
<br />Tti3 amDUft aseels5ed, together with all interest in respect
<br />,hereof, within The rime p aKnoed Dy law tindudsng any
<br />extension of such t,mel, and that is to accordance wrm such
<br />reausremen;s relenng to teens, canditdrts, ano form of the bond
<br />and sureres thereon,, as may be specified try such regulations.
<br />Sec. 6103. Confidentiality and Disclosure
<br />of Returns and Return Information.
<br />i- Lt� of c Rom IIom aw Row
<br />Mhnnpin FIr TAX MffkA WM PNplll. —
<br />1C1 OtsdOsufs of amount of durstandng Men. - if 9 notice a'
<br />hen has been flied pursuant to section 6nfl, me smount of the
<br />Dutstwdmg obkgnw. secured by atilt lien met be dLSgDW to
<br />any person who fumnihm seVslwory whinen evidence then he
<br />has o rflht in the property- subject to such fan or intends to
<br />Sbterr, a rigin m suchh of DporiS.
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