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<br />Excerpts From Internal Revenue Cade
<br />Sec. 6321 Lien For 'axes
<br />r. E ant mar
<br />sf d -1 2 C;t a _' SSESSa 'P :fatty,
<br />flva
<br />49 a o el bE tEd fatf l
<br />gperv, whthE ea; 1 .. ^e;tngmg
<br />sue,. ,e_....
<br />Sec 6322. Period Of Lien
<br />ES h date :S ip^dl'da !rxE: V 'a'w. me ten
<br />J,seb Li, s..0 SY`2t ors. a. m:_ . f .ry 3SSQSS mEr'
<br />ado .;1 _ 'aoln:f re
<br />35 e mE S RU :s.
<br />_ y are' _, Fa _,F3
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<br />Sec. 6323. Midav and Prloray Against
<br />Certain Persons.
<br />a Purcheser's, Holders Of security irngraats,
<br />Mechanic's i.ieners, And Judgttbnt Lien Creditom —
<br />' ' ..,:Ise :, ,;:1r- .. -,�,. e,• ors ',a ie as zdzias
<br />Protection For Certain Interests Even
<br />The* Notice Fled. — a ,E,
<br />Place For Filing Notice; Fmm. —
<br />„P'ace •o• itling .t
<br />se....' _ alhOefiled'
<br />� ?eZl ��OA6 "Y '. aSE C r °a' • „e'tV '. pDa
<br />'1',:e Nan r. E Sti ,,,�? •n .v. ,'.; ' ' ;I yern.ma 1.
<br />5!iCCINSIE�i as OES;Valeb -'v !,a low, I! su-n StalE :.
<br />�'/ • [nE;:flpe5y sjo.e:7 !a wria ,all r5 slt.c eC and ^
<br />Pe sons "went' ne 'as- , r oe'seral
<br />property, whether !Vro ole o- rFng,ta, In One office
<br />w tie state for tore cougy o' Cu=te' governmental
<br />`bo vu un;, as des grereo m the tal• :,l suer stele.
<br />_. elrhd 7h1l roper” SUC' ; :. !r le an :5 Vi afeq,
<br />B YI II l I,E "C hf nIE!'T TII
<br />. 1t' �aw .'fEiip �elEd tine _ ...E whir. T ?BIS 'hC 'i :Cv!'eTan�S
<br />Lnta i •S L)ACi;ittal i`IC1.
<br />Lrt:
<br />—
<br />� Numerical L'�
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<br />i I i' t iJ
<br />, bf rA^yiapn i'1, 0..
<br />'Cl With Recorder Of Deeds Of The District Of Columbia - In
<br />- -t the Re a ter of Dead!: i re ,; tr „lu,np.a, ,!
<br />the Property subject to :he Ilan is situated ,n me Dlsinci of
<br />Ca umine
<br />. Siius Of P o„ eT{ Sib e To Len. inr purpOSES of
<br />pa aaraohs ill and p' D'OPMI Shall bE deemed ;n be situated
<br />IAI Real Prop Fry the ass :;f real prove'?y, at it
<br />physical locati m on; or
<br />IRipersenal Property In •he case rt Oe s.. a, n ope-y,
<br />whether tangible or iniongrble, a; she residence of are
<br />saxpayer at ,he TIME the noire of Pen s fileo
<br />rOr purposes ^.I Lalagwlh 121 91. the -es ^encE o'. a corpri,elar
<br />o' carine'sn'p Sital, ,a Deemed to op !ne pla.e at wh,n the
<br />D'il 1pe, Ex"Ctuwe office if the DUSMess Is located and it
<br />residence d a taxpayer whnse residences wi F e J11ned
<br />);a1 ef Snal- be o,"'Delt T, bE r the DIS r dlumbc
<br />f fJ If In, 101ce
<br />su,.e,, r .a! .ta r,
<br />, rite
<br />Six aSuc^ a shag tics ..o- I-, any
<br />Refiling O1 Notice. — , ,tiles .. .:_
<br />General Rule. — finless "tit ce E renieo :.,
<br />e n'anne' oresc' b d Darao a i2: eVJ'en
<br />afiinc ou, bo, such once of le, tha'. n reataa as lied ors the
<br />date on wrtich it is filed on accoroance wit' suhserin, if after
<br />ae exl;rarmn of Sari riffling period
<br />Place For Fling. — nonce t 'act -LIEd
<br />e required refill,g period shall be She arve only
<br />Sic, - ionce Cf I:en :S !fill :n ;tie o MICE .n N'1I'h the
<br />e
<br />of er was No, and
<br />n tie CM 7 ''11,81 properly. _ tad eUr S
<br />ellfplec end tecoltab n act Inds re exfenj FfQU,,e,, ?y
<br />csen.o ,I IC, end
<br />9i any use in yvoch, go eeys Or mote pro ,a "a date
<br />of a refling of notice of hen under subparagraph IAi, the
<br />Secretary received written information Im the manner
<br />presa,bed n iegulattons Issued oy me Secrete,,
<br />m e nwg a :range in the taxpayer's resrdercE 1 a 00111E
<br />-:an Is arc filed in accordance with suosert on '9 In
<br />^. wni such residence is {olaied
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<br />'31 Raprati 111* Park — in the case dt
<br />any notice of Len, the term "required efling period" means
<br />4 the one year period ending 30 days after the expiration
<br />of 5 years after the date of the assessment of the tax, and
<br />161 the one year panod ending weh the expiration of 6 years
<br />after The close of the preceding required refilirg period for
<br />„rh notice of lien.
<br />Sec. 6325. Release Of Lien Or Discharge
<br />Of Property.
<br />lal Ralaaae Of Lion. — Subfer td such regula
<br />tors as the Secretary may prescribe, the Secretary shah
<br />Issue a cartficate of ralease of any hen Imposed yvth respect To
<br />env Internal revIrl tax not later than 30 days after the day on
<br />Which
<br />Ill Lo lil Satisfied or Unenforceable ire a c E.ar,
<br />finds trial the liability for the amodm assessed, tooldher wit" at
<br />'merest r respect h areof, has been fully Satisfied or has
<br />CecOme iegeily unenfarceable: or
<br />21 Bond Accepted. There Is furbished to the Secretary arc
<br />accepted by him a bored that Is conditioned upon ibe payment of
<br />the it assessed, '.ogattor with at merest n resIDEdt
<br />merecf, wrrhm The TIME prescribed by law ':inctodmg any
<br />""'Ism' of such hmel, and that Is in accordance with sort, .
<br />retunemeMs relanng to terms. conditions, and form df the band
<br />ant sureties thereon as moy be seed d by soon reaUlatmes
<br />Sec. 6103. Confidentiality and Disclosure
<br />of Returns and Return information.
<br />liel Disdosrre of Certain Amin, and Return
<br />Inform l For Tax Ado ration Purposes. —
<br />l Drsciosure cl amount of Ousianding lien. if a notice Of
<br />lien vas been filed pursuant to section 5323!8, the arri o! tee
<br />oustanding obligation secured by such lien may be disclosed to
<br />any person who furnishes sairsfa_ ^.or; written evidence that he
<br />has a light in fie property subject to such hen tr Mends to
<br />nbtam a r;ght In S Ch property.
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