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<br />Excerpts From Internal Revenue Code
<br />Sec. 6321. Lien For Taxes.
<br />H any person fact" to pay any 'ax neglects or ,trusts to
<br />pay Inc same aria demand, the amount Imclud!ng any nolf .
<br />es, . additional amount adds Inn he far or assessable oenally.
<br />together ,e,ih any COSTS the% may aurue in addd,on !nerelol
<br />shall be alien m favor of the United States upon all property
<br />and rights to property whether all or personal belonging
<br />to 5ucn be, son
<br />Sec 6322. Period Of Lien.
<br />Unless another date '5 scieUbCAliy ',-to Oy' law the %ten
<br />Imposed by SW,01 6321 small Anse al me time me assessment
<br />Is made And shall Comrt'Ut until fne 1140,1'11 'or lee amount so
<br />lSSessed C, a radgment agarrSI !he !arpayu ansmg out a'
<br />such :auiny, �s salref•ee .r townies unenrmaaole by'CasO,
<br />of nose :I,
<br />tine
<br />Sec 6323 Validity and Priority Against
<br />Certain Persons.
<br />.a• Purchaser's, Heider$ Of Security in-
<br />tereets. Mechanic's Lieners. And Judgment
<br />Lien Creditor$. — 'n, ilen'm O05td Or 5ecr,o1632, snarl
<br />not o. valid as 'gains' any vu baser holds c! a secu: 11
<br />,naaeSt mechanr s :Irne, " luogmenl lien C,CO'10, 111,1 nonce
<br />!I,erto, whch rime!', !,e 'CCI. ",emrn!s of S,tse, +Ion .1, 1a5
<br />heel I,td �, the Loci "!dry
<br />Place For Filing Notice; Form. —
<br />1:Ac, FO' F,,ng the ':,Ira ,elaRO In ,n 5:b
<br />�(flOn 'i 5 ".aP of tile.
<br />-A! Under 51 it Laws
<br />t,, Pita, Property :n m! case Or real p'opnty :n one
<br />0n+rrr'IhmtheState10rme:0un : y tarotntrgorlrnmental
<br />sood,,l S,pm as des,gnalea by the laws of such State In
<br />rm,ch :he Jreotnl subleC, lc, !h, �+ Is S,IUAIed no
<br />,+1 Personal P;Opelo, n me case o' pe'SOndl
<br />p'Otae,ty whether !anglble or ,ntang,Dle ,n tine Off",
<br />. a" tilt Stale 40, tea county or ol.+e, goyermnmiai
<br />wOCua,on' as desrgnaled 0, the taws of Such stale
<br />which the Property SODeCI 10 the lien Is s,!ualed
<br />or
<br />Is$," P Clan of ow"cl (>v, i1 me Al Cis C. one t it's pl
<br />lbe U,u!rd Stales O,,i tourl !m me 1u0,:[Ia, Osl nc! wind,
<br />tilt proali Sublet! 10 l,ea n SO.Aled +Menrivin the Sure has
<br />flat
<br />by tale deepna!ed not oltK< e'n r, meals the repux M,Ir,ls o7
<br />suoDarapraDn ,Ar :..
<br />!r, 0101 Re[Ordel Of Deeds 01 ',Me D,SVKf rf (ciumtna ,.
<br />me N1 I, n' ine Rec,,dr, cl Deeds of the D, s!• , I ^r o'.1 ., A '
<br />tin wuptlly su Dltcl 10 IR, hen s soualed ' ' ^e ..'.5!
<br />T_
<br />ft
<br />IS f.)0C4j.7'ytM1` i'�t-.
<br />'2! S•IuS of ProDerry Sublet^ 1n t,en For pu'Poses 01
<br />patag'ait" and!ai p'rDr,'y'lae r.e feen+,d'n r.r s.matee
<br />,AI Real Property in the case Dl era' DfOPaty at +f5
<br />physKal location or
<br />e! Personal Property in the case Ot pe,5onai property
<br />wnetnee fan ,tile or ,nranglp!, A: Ice levdeece 0! the
<br />laepaye, at ice time the notice of Len ,5 !,Ito
<br />For purposes Of pa'agrapR l2ilei Ise residence o'aco,pc'al,on
<br />o, partnership Shall be detreed 1; oe 'ne p'afe At wO,cn the
<br />principal execiflve Office dl the business s locale. and the
<br />,e5mecCe of a !a.Day<r whose : e5 -deuce 11 wdnCur me JnneO
<br />Slates snail be deemep ID De ,n the D'swc! at i.owmD,d
<br />i 3 Form 1ne form an. , ,shot Of Inc no!Ice
<br />reler,ea 1O ,n 5ubsech a
<br />pn , 561,,, Da . orrsc'rbrd 0y the
<br />Secretary such 'O1Ke shat be and _O,wi :hsfandmq any
<br />other prdv,s,on or 'aw 4ga'em. ,ne i„Im .. .011,11 t' a
<br />nonce OI lien
<br />Note: See section 6323!oj for exceptions to a
<br />valid notice of lien imposed by section 6321 with
<br />respect to.
<br />5eo;rines
<br />YO ps yenlces
<br />Personal property pwccase0 at reran
<br />a Persona!prcicerty purchased m caSL;A sale
<br />_ Pe!sona'� propeny suplec!ed to Mssessory I�en
<br />Beal property tax an. scle i ll assess:: -.en1 Dens
<br />Res'denl'al properly sublet' :e d rr»'C nanlC
<br />Son for Cerl3i, rep,n,, anO :nlbr(rven :C:lis
<br />y Attorney hens
<br />[ef!l;n rn5'l'a /Ce Cor!,3C : -'_
<br />!l) Pa,Sbooa '.Cali
<br />:q, Reffiling Of Notice. —
<br />Seclmn
<br />General Rule. — o11e55, .r "n ,5 rr,,led ,n
<br />the manner preS,_r Dtd ,' palagtapn I„ !Id 'edulred
<br />: el, Irng pe'100 5ucn notice a! I,tn shall he I: ea led as 1,1,0 on the
<br />calls On "j"111 wnIC1 ,I :�',iE01�n do :0rdd nit .0 ,nse1 ";In ,!, alit,
<br />the e. p,r ahpn Of suCh'ehl,ng per+00
<br />Place For Filing. — A spilt, of hen 'ehled
<br />Cur,nq rut Iffgwled rehnng ca,Oo shat, . t, eilec'.ve cniy
<br />1Ve1, nOi.< C•l "en i5 ""elf ,n :1t clrlce in ionic" !ht
<br />, nOr,t! ,?, ,Ion wits bled and
<br />O a
<br />I'll 'Ale of :ea! pinperiy the la" of •aping ,S
<br />enrae0 alld Ie'.O11to m An ,ode. In Inc e.I,n: reQ. KC by
<br />,. .,." sn Cars 1, r. .. - _'Ir, tut date
<br />n ,a.e ,..e yn
<br />v a relr YIp t,l no,.ce o'' <n ,. "Orr sunturp'apM1 1A1 the
<br />GrantorT
<br />Grantee
<br />Numerical
<br />N
<br />N
<br />j i',ii �v J
<br />Secretary itle yed rylnita Information ! n The manse'
<br />p,esc,,oeo :n regllatmns :sued MY 'he Secretary!
<br />concerning a change rn the taxpayers residence ,I a notice
<br />Of such liens also filed In accordance with subsection,ll In
<br />!rte Stale in which such residence is located
<br />131 Required Rfilling Period. — fniheicase
<br />o! any notice of hen the telm''equired ! endng period means.
<br />1A% the One year period ending 3e days after Im expfrabon
<br />o, 6. vtars alt., me date or the assessment Of lot tai and
<br />:.B! the One -year pe,IOo ending with the ex Dit3hon 016 yearS
<br />Atli' the Close of the D'ecedntg re0ur!ed'rinmg period lot
<br />S,C, notice of l.tn
<br />Sec. 6325. Release Of Lien Or
<br />Discharge Of Property.
<br />a: Release Of Lien. — Suolecl !O soch
<br />reg,,aho,ls as m, Stcrtlaty may Drescnoe the Secretary snail
<br />u5ve a Cerhhcdie of 'yeds<Of any lien imposed with respect 10
<br />any ,ntODal ,ensue tar nil !ale, than 30 03,,5 alter fee day on
<br />whirs
<br />tWabml!y SalKhed or 'Unen!orceabie the Seceary
<br />:.na5lha• !nC ,•ay:dY f0, the ampunl assessed
<br />,n ,eSOtc! thele0! has Deer lu!!y 5ah5he0 01 has
<br />,,,rOme legally untnt0,cedble o,
<br />Some ACrepled f!,ae,s ,. : +naneomene Seuetary and
<br />o... Died by mm A bons Inat is Comr!hanrd upon the Dayment of
<br />'It amount assessed logelhe, with all ,`taesl ,h :especl
<br />'"'en, w,lh,n Ise !,me c— cl'bed by 'dw ;mcfuomg any
<br />2 x1en SlDn of 51c,1 hma and that :5 In accordance wtth Such
<br />•edu,emems totaling Io terms Cordcllon5. and lolm of the DCnd
<br />and wretrq thereon, a may, be specified by such reguiavom-
<br />Sec. 6103 Confidentiality and Dis-
<br />closure of Returns and Return In-
<br />formation.
<br />Oisciesure of Certain Returns and
<br />Return Information For Tax Administration
<br />Purposes—
<br />t21 Disclosure e1 amount of o.W, nd+ng aen - e a notice of
<br />lien n.ds been filed c,,,soan' to section 6-V301 Ine amount of I"
<br />nuts :and+ng ODI,gan— —tired Dv such lien (hey be disclosed to
<br />any person wnc 1, mShe5 sabsraclory w"lei, ende ice that "
<br />has a ,gnl m the P,opelly suDfect to 5ucn Den of intends to
<br />obtain A I,gnl ,n S1cn P'oDe'fy
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