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SE
<br />6,
<br />ExcffM From Internal RMw Code
<br />Sec. 6321. Lien For Taxes.
<br />if jriv person ;;able to Day arl, 'ax nq 'Is .,r Te!Js
<br />MV the same 0-w Genii me Sur"O" • lr.cwn, nvrter-
<br />est, , 30d:menal a,,oulti. abritio.r. !c. tax, 51 azessabie penalty.
<br />together ""in any costs that may accrue t-� , addition (rili
<br />Shall to a an a farror of the Orated Sate:. 'Pun all Droplifnv
<br />and IghTs 10 property, whether real or persona:, taiorg,nq
<br />70 such person
<br />Sec. 6322. Period Of Lien.
<br />Unless anirthe, date is, spii I;x3u, N law, The ken
<br />,rnprlseo by sec ,Dri 6321 l;hv; arise at me the assessment
<br />is Tiede and small ,.j'l `ue ra;! he bab lily iD, The R'noini so
<br />assessed or a Dd,miilrr ago -s! to Taxpayer atisinq out cf,
<br />iabilrrw! , satisfied :,,r reX,,psl .,riiih,caacE Sr easr,
<br />case ct ,-e
<br />Sec. 6323. Validity and Priority Against
<br />Certain Persons.
<br />FW61"es, H*m Of Security loterem,
<br />NiechrrcI Lion, And JWpm Lim Credits:. —
<br />The !.an imposed by se coon b321 snati not be 41t as apnsi
<br />any purchaser, holder a secjr,"v inTEresi, rnec".nic's
<br />�ienrr. or judgnierin rrsCiv unvi notice imerallf whir
<br />,eats !no quiretrenis en subsecivn ft 'as Pear. Ned by
<br />The Secreviry
<br />Jul Prowfien For Wain InteffeM Even
<br />TW No&e Flied. — Ever, !1101,lif "iDille
<br />:7-Dosed tv
<br />Mw For H* Wee; Fm —
<br />I) Rw - r, Filing, The nva mler,;' sit
<br />' 'a 'o
<br />seclion is, strait be Ned
<br />A Under Slate taws
<br />111 Pear F,DPEr;v, in me case "f real properl, ere
<br />`ce "llfil the Slate nor ;he Cowry, C, 7,n E; pverrrne,,;a!
<br />suboivrsirlrl!• as oeslgisiao by the laws o' sjc,, Swe ir.
<br />which the rrnper-,y subpct % the iter, s 54uaTec. arc
<br />idPersol-al Prc;ellv trc case of persnal
<br />property, whether !ang,cle r nianglble, in nne clffcc
<br />within the State (pr the county. --,r other
<br />- oi
<br />,ub is;unl as designates :iil Tha laws et such Stair,
<br />in whzn the Drovelly 5-joilic! !u +Pri
<br />0,
<br />IB!Wrin Clerk Of OsIricl. Court , Vie 0 ce, "I
<br />IT
<br />united States jsin:t i% urT fir trie iActal u;stn[;7 in wnv
<br />the property sublet; 1:l lien is 9%21eu. wNnew !l;; Slate has
<br />not by law designated one Av..P wh:rn meets !he rand.; err•eras
<br />a
<br />u Dowmwt Na
<br />I ') 1 IC
<br />J
<br />C) all
<br />—k
<br />0
<br />IM
<br />X
<br />D
<br />7t
<br />c! 5u' Zparagralen Al, or
<br />0W,th Flecirder Of Oeeds Of The Oir .ic.! n: colu-,hia
<br />!me Ite of the Recorder of Deeds of The Ostn'! r. 4 CDIuMlliisi. t4
<br />the properr.y %,Iteci hl the lien is striated in me Duna o`
<br />Coli:cobra
<br />il
<br />Sous Of Pro, peT Srlo!em To Gen. For purposes of
<br />11 '
<br />ca'agravol; 11' and t4l, DFUe'lY shall DE 'Urrlfd 10 be SITU21eZ
<br />AQI Pro". - in the lee of '"',ow", at T's
<br />physical to-atton. or
<br />IBI pmonal property. In the case cf pefsoqa:
<br />iv^elrler ingible or intsilgibie, at the residence of the
<br />axpavar 81 The time the 7,om.-E of pri is rrlecc
<br />'or purposes of paragraph i2l (81, the residence el a c3rDoramor,
<br />.-or parTnershio shall be-Yfeerried lo be the place at -&-hicli the
<br />or!mc;pal -kccuthip of',,a of the business n, ;ncai and In-
<br />,s:darce of a laiiDays, vhose residences wimoul L',,Tet
<br />Stares shall be deemed to to 4n :mE Dstnc! c! cow7b!zi
<br />fl;
<br />Form 7 he form 2711 ,f 1'e
<br />tEfFled "I sutselio, al sr.a.; be
<br />,:ecrelary S"llh nr!,Ce she ,e ;a,,
<br />-The art., of raw regar a
<br />Z; li-
<br />Relfiling Of Notice.
<br />GeMl Me. —
<br />-erir,ei ;rihs,_n be d , -aragrimpl' '2
<br />;enod such ri'll" "T lien shall be reared as le- r -,I a,
<br />,E:e c-, which it is filed 11r, accordance with sti::iseumcirl lf! I after
<br />*,E exmra:,Dn ot sich refilirig period
<br />PIM For Filing. — 4 rv,ce c *)Ieu
<br />the required lidding period Ehau be effeci4e rnIv
<br />I'l such nclzE of hen is fef•leo n the 4T,ce o Arz,ch
<br />:�rr6r _cllrE Of uen was fl' 2C, 3nu
<br />.!;�n the aSS Of real proper,, :liE 'act ' rph r.,q "I
<br />,,,aiel Eric recorded in an index to the fear.! yew; u
<br />supsecton If! (41, and
<br />,91 in any case in which, 90 days or more prior to tre Cale
<br />of a rv.Minq of notice of lien under subparagraph W. the
<br />Secretav received written 43,ntaro, in the manner
<br />,resc,ned in
<br />requ;emoris issued m, the Ser.,eiar,,
<br />a change In Me Id'Daye, -� I= sdpncfl. I a nonce
<br />I ry is also fiderl in accordance anti, q,.ibsw,cr. if! in
<br />,,-.q S!rlz? in which such reshleri-E b Ioaled
<br />f3l fl41rIA P4* pffict - fit iniii case Di
<br />lan. mhc Term "E'.red !Ef6Ing per„ 1, wars
<br />;emcj
<br />the Gila -year , a,
<br />wig 32 rtaA an E, the Hx•ralie,
<br />6 years after the dare of It& r-sessmerit 01 !rre �:l F,A
<br />A the one veal Period airheilz i;ll
<br />aI,ar the dose df uveced,q !e,i�ib ,m
<br />S,ml qplrce �f tien
<br />Sec. 6325. Release Of Lien Or Discharge
<br />Of Property.
<br />a:PIMM Of Lion. -L sj�r
<br />!13115 �, the Secretary may tiai:
<br />.Sliuii a :erilicatir-of ft:iReEt of aN ia -O LNTri TsDe,7i
<br />6rn; -urna; :er r.. ! -er "4:' .,
<br />I!rF :IaD.
<br />Cr I'
<br />er!rrs.11, jT si;
<br />a,,er.!s
<br />�rill surglie,
<br />Sec- 6103. Confidentiality and
<br />of Returns and Return inform--tion.
<br />rk, DWowe of Certain Hews Return
<br />Inforitimn Far Tax Administration Pup= —
<br />[.wl25je r -jjr.: '_:s:aI
<br />,RI :-
<br />s teal' ec s,,3rZ I.- rin!jn
<br />SECLrEG -il 11-t :'P7. 'niil
<br />cry person wmo vns.,Fs
<br />has a 'iqlmz in Imp' rteDi $JU,'I 1:
<br />M
<br />Y
<br />1 .011
<br />r,
<br />widl�
<br />I- ,
<br />
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