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<br />En±ered as Document FCC
<br />Excerpts From internal Revenue Code
<br />Sec. 6321. Lien For Taxes
<br />It any De" On 4.01 !0 pay an', !a, neglects c, "I.Ses to
<br />Pay fhe Same alte, demard the arnounl Imcluding any inter
<br />at. add,banaf amount aoddloo to a =. a assessable Denatly
<br />tepthar .0 Any costs that may acorn" m add"" Iherelol
<br />serail be a I,en ,n I— of the Uniled States upon all DIGOtIly
<br />and rights to property . whether real a: personal oelangmg
<br />to such person
<br />Sec 6322. Period Of Lierr.
<br />Jnitss another date 'S spec :Really I -aed by law the hen
<br />:mposW by SKno^ IjSjI Ina!: arise a! tnr umr the asSeSSm"m
<br />'s made and sna:' c0WI tint, !nt; aD :Iqy IOr t1, amour, SO
<br />assessed ':a a : ,agmerl agarns! he !adpaye+ 31,1,19 out a+
<br />wch !,db :ir'y :.s sal -51 :M If Warr'! 'rentolceabte by reason
<br />Sec 6323 'Validity and Priority Against
<br />Certain Persons
<br />a Purchaser's, Holders Of Security in-
<br />terests. Mechanic's Lienors. And Judgment
<br />Lien Creditor :. — ' ^.e a mpesed cy seumr.t ?'snag'
<br />:r!•K' k.._ ^L•I.CrR ..,L !m< ^,• '!! s.CSeC' :Cn '.. ^d[
<br />,Kitt .r .. ter .!air
<br />Place For Filing Notice: Form. —
<br />a
<br />.I a ^at' �la!r :errs
<br />:: Sea, r•ope,!y . : :ase a! ,tY pr 1(!trty .r. ane
<br />,.nice . :rho; me S!aa m mtcc,:lf; u,amer po.ernmemd•
<br />SUbd+y:s,on: ]s des,gna'ed Dy 'rat ar5 CI S.Ch Swe :n
<br />.n,ch ati ;eg"ny sub;ec' w ,^e e^ ,s snoatea. and
<br />::. Re -tona, pr aia•fy .1 Iw o' D"r SC °d•
<br />i.:oDtrly wle :hq, lanq :btr 1; .nldnq:plR anr alirce
<br />r+mm the 5541r der !M Lounly or ant, gcvNNntnlal
<br />suad,r•var .as aes�� -alec ry 'ne ears e! so. + State
<br />M, Uaafo Sale, . :sir• /„0::: " "r It uGKra; 0,5!111' :r
<br />!M "o"'y dLbNl to l:e, :S "'Aw rnenr'rr, It Stare ^as
<br />her by tar oes,grtale!; one o ^ :cr rn,; r:.nee!s Inc Nuremenls M
<br />At c'Cr Y Ceres Of Ire Ds:' :o (Y i;rlumbla .�
<br />'na .. ^•o-pt :!r stale: '� 11e ,.eo s sd.afee ', ,tit 3 :smu o
<br />' ,2' Sq., c, Diaper /tY Subfem yo :'M 11, ^.:Doses or
<br />Oa'ag!aDls tl and .dal plo Illlv 'Pall ' -e Cl! :u 5!S :y.�dleC
<br />:A, Beal Ploptrly in the cast of :edl proDOly At -Is
<br />Physic al location err
<br />IPI 4":50141 proper!, " rte case of persona, properly
<br />wnetner larlibe a: :mang,b!e a! '.he :es -dente It !n"
<br />gapafe, it ;ne flme Ire nonce 0, ie, :S !dec
<br />For purposes of oalagailt O)le! the rewoen - o!a rorpo+a;m^
<br />Or DarintI SNO shall be deemed to ".. ^Ia,e a' w111, Ire
<br />onn[�pal eaecul "t office 01 the nJS rtes' :s Iofealed and the
<br />resldtnct a! 4 !3e0a'yer rose 'tS :GPnlr :'. wdhou! M. IJn.ted
<br />s,a!es'nab be deemed'a a <,n me Gsf rc' o' :.ci'umb,a
<br />l31 corm comer! of me na,lce
<br />,etwed 'o I Sao StClmn :a' S1dl. b• r ^1111"10 by !ne
<br />SeCreia,f Such nDPce shal, be vd(C. ^min Mlana Nq any
<br />.me, p,o'„Yor 11 a. 'ego: C :rC Ile !o'm Cr CnlEn: n a
<br />nonce G!'len
<br />Note. See section 63231b) for exceptions to a
<br />vaiid —tice of !den Imposed ev section 6321 with
<br />7especito:
<br />�ewtines
<br />Malcr venloes
<br />1 Personal prJOerly pu'Cna5ed at retail
<br />5 e <sor v prepeny pulcnased :n casual sale
<br />Ve : >nne p +cDerty sualecleo'o possessory Ilan
<br />deaf C C I'y Ida ano O :il as5es5nier i ens
<br />?esrnen! d' prdpe'ty sunlec in a mern.1.c
<br />'Iod:fs dno :nIVD,ernell5
<br />�'r!if' :ey slit.. ^S
<br />Raiding Of Notice. —
<br />SK!lar
<br />General Rule.
<br />e'' ,per, :. s !a r scat.,• a a;''l!C On lne
<br />,he
<br />m Place For Filing. — d
<br />rtrn:nq .nG S'a "' -t r'It•r!.< nn .
<br />n, holier C'rl.en was "led anr
<br />:, r
<br />he case 'ld: a,op<,l, :fin laCl C!'Pn :.nq '1
<br />- 'tica dno :eco'drel in an "C<• ,n ^P c•n I'tuu„PO Dr
<br />r ,a[l. :np{o. .,o+.cP .., n,...•..•. ,,,,,s e, a0rann iAlVahe
<br />Secmtary +e ed w +rtten r.inrmabon nn ,ne marine,
<br />D,esc +men n r,q,t I: r., :SSUeC ny Ina Secretary!
<br />cancem,ng achangemmeta, payers res,0ence Ia nonce
<br />of such !,e n'%at5a Idea m aCC D,OdnCe w,in suOSec 1W lh.n
<br />Ire Sate m rNCb ;UCn res'deme ,S located
<br />13! Required Refifing Period. — mieecase
<br />of any nonce a!hen ere term'reaulrM •eflnng perloa means
<br />r: the art year Dt!InC e,d:,c r nays alle• the UP1141101
<br />o' r .eats ane: me oalr of m" 4sscsamenl or the tad anC
<br />.B.
<br />It c2e -rear Derwo en .rtq.,In Ina ercnatmn of 6 years
<br />anr• In. close c' me t.'KM:nq ,equ'red'enbng OenOd tar
<br />s' : :n re :ice e, !en
<br />Sec 6325. Release Of Lien Or
<br />Discharge Of Property.
<br />Release Of Lien. — Sablec! sacra
<br />' ".I aTws as the Sec,Pla +y may L"rscnbe Ile SeCIEWY SniI!
<br />ssoe a c,IIcale o! •,,asr o' any I,en :,posed w:!1 resDec! !o
<br />any o'mnaf ,r,ea,;e ter, •o; !Ste' man 3c ears Site: me day on
<br />w'mcn
<br />.1 t:abna, Sanstl "a rr •.rr. <nrorcrable The Sevela,y
<br />lines -di the hMla,'of me 31001 assessed lugetne, wan an
<br />,g I '.n :espe,1 ere +ro! n35 beer UY sall0ed Or h35
<br />,!rome+ega0y unen!o,ceatle a,
<br />Bond AcceD!ea i'2,e S 4.r n,5ned to the Secrtta,y and
<br />Kcrpled b, 1 m a bond' ^a! s cona,troneo upon the odyrn<n! 0!
<br />�, amo,n assessed !nge!rt!, .,in all 11e,es' :n reel
<br />^..rent wnnrn the rime DreSC!,b "d Dy 'a. .nc!uting any
<br />e,tenyor of suer bme; and that ., In accordance wren sceh
<br />,egw:emenls ' Oallng tottrms ; ono,tohs and lo,rn at the boric
<br />and wrebes thereon, u may ba aNcified by wch regulations.
<br />Sec. 6103. Confidentiality acid Dis-
<br />closure of Returns and Return in-
<br />formation,.
<br />Disclosure of Certain Returns and
<br />Return information For Tax Administration
<br />Purposes. —
<br />:scio SUrt 0' am0u ^: of C.!Std ra :rig irtr. '.' a no11C! o!
<br />as nee, lard noised. ^.I to a Ilorl 6.3230' 'le amount of the
<br />.. a ^rorg rnl,ganr sr. .,: r ?, such hen may De dgCOS "C!o
<br />any pr'Son rno'u'mshes Sat,Sfa!'!o,y .'!!tern ",dil that he
<br />has d ' :ghl m !,:e "OD"" s.OteCl IO SUCn Ian o, .minas ID
<br />n Df dirt , . qnl 11 ...
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<br />Excerpts From internal Revenue Code
<br />Sec. 6321. Lien For Taxes
<br />It any De" On 4.01 !0 pay an', !a, neglects c, "I.Ses to
<br />Pay fhe Same alte, demard the arnounl Imcluding any inter
<br />at. add,banaf amount aoddloo to a =. a assessable Denatly
<br />tepthar .0 Any costs that may acorn" m add"" Iherelol
<br />serail be a I,en ,n I— of the Uniled States upon all DIGOtIly
<br />and rights to property . whether real a: personal oelangmg
<br />to such person
<br />Sec 6322. Period Of Lierr.
<br />Jnitss another date 'S spec :Really I -aed by law the hen
<br />:mposW by SKno^ IjSjI Ina!: arise a! tnr umr the asSeSSm"m
<br />'s made and sna:' c0WI tint, !nt; aD :Iqy IOr t1, amour, SO
<br />assessed ':a a : ,agmerl agarns! he !adpaye+ 31,1,19 out a+
<br />wch !,db :ir'y :.s sal -51 :M If Warr'! 'rentolceabte by reason
<br />Sec 6323 'Validity and Priority Against
<br />Certain Persons
<br />a Purchaser's, Holders Of Security in-
<br />terests. Mechanic's Lienors. And Judgment
<br />Lien Creditor :. — ' ^.e a mpesed cy seumr.t ?'snag'
<br />:r!•K' k.._ ^L•I.CrR ..,L !m< ^,• '!! s.CSeC' :Cn '.. ^d[
<br />,Kitt .r .. ter .!air
<br />Place For Filing Notice: Form. —
<br />a
<br />.I a ^at' �la!r :errs
<br />:: Sea, r•ope,!y . : :ase a! ,tY pr 1(!trty .r. ane
<br />,.nice . :rho; me S!aa m mtcc,:lf; u,amer po.ernmemd•
<br />SUbd+y:s,on: ]s des,gna'ed Dy 'rat ar5 CI S.Ch Swe :n
<br />.n,ch ati ;eg"ny sub;ec' w ,^e e^ ,s snoatea. and
<br />::. Re -tona, pr aia•fy .1 Iw o' D"r SC °d•
<br />i.:oDtrly wle :hq, lanq :btr 1; .nldnq:plR anr alirce
<br />r+mm the 5541r der !M Lounly or ant, gcvNNntnlal
<br />suad,r•var .as aes�� -alec ry 'ne ears e! so. + State
<br />M, Uaafo Sale, . :sir• /„0::: " "r It uGKra; 0,5!111' :r
<br />!M "o"'y dLbNl to l:e, :S "'Aw rnenr'rr, It Stare ^as
<br />her by tar oes,grtale!; one o ^ :cr rn,; r:.nee!s Inc Nuremenls M
<br />At c'Cr Y Ceres Of Ire Ds:' :o (Y i;rlumbla .�
<br />'na .. ^•o-pt :!r stale: '� 11e ,.eo s sd.afee ', ,tit 3 :smu o
<br />' ,2' Sq., c, Diaper /tY Subfem yo :'M 11, ^.:Doses or
<br />Oa'ag!aDls tl and .dal plo Illlv 'Pall ' -e Cl! :u 5!S :y.�dleC
<br />:A, Beal Ploptrly in the cast of :edl proDOly At -Is
<br />Physic al location err
<br />IPI 4":50141 proper!, " rte case of persona, properly
<br />wnetner larlibe a: :mang,b!e a! '.he :es -dente It !n"
<br />gapafe, it ;ne flme Ire nonce 0, ie, :S !dec
<br />For purposes of oalagailt O)le! the rewoen - o!a rorpo+a;m^
<br />Or DarintI SNO shall be deemed to ".. ^Ia,e a' w111, Ire
<br />onn[�pal eaecul "t office 01 the nJS rtes' :s Iofealed and the
<br />resldtnct a! 4 !3e0a'yer rose 'tS :GPnlr :'. wdhou! M. IJn.ted
<br />s,a!es'nab be deemed'a a <,n me Gsf rc' o' :.ci'umb,a
<br />l31 corm comer! of me na,lce
<br />,etwed 'o I Sao StClmn :a' S1dl. b• r ^1111"10 by !ne
<br />SeCreia,f Such nDPce shal, be vd(C. ^min Mlana Nq any
<br />.me, p,o'„Yor 11 a. 'ego: C :rC Ile !o'm Cr CnlEn: n a
<br />nonce G!'len
<br />Note. See section 63231b) for exceptions to a
<br />vaiid —tice of !den Imposed ev section 6321 with
<br />7especito:
<br />�ewtines
<br />Malcr venloes
<br />1 Personal prJOerly pu'Cna5ed at retail
<br />5 e <sor v prepeny pulcnased :n casual sale
<br />Ve : >nne p +cDerty sualecleo'o possessory Ilan
<br />deaf C C I'y Ida ano O :il as5es5nier i ens
<br />?esrnen! d' prdpe'ty sunlec in a mern.1.c
<br />'Iod:fs dno :nIVD,ernell5
<br />�'r!if' :ey slit.. ^S
<br />Raiding Of Notice. —
<br />SK!lar
<br />General Rule.
<br />e'' ,per, :. s !a r scat.,• a a;''l!C On lne
<br />,he
<br />m Place For Filing. — d
<br />rtrn:nq .nG S'a "' -t r'It•r!.< nn .
<br />n, holier C'rl.en was "led anr
<br />:, r
<br />he case 'ld: a,op<,l, :fin laCl C!'Pn :.nq '1
<br />- 'tica dno :eco'drel in an "C<• ,n ^P c•n I'tuu„PO Dr
<br />r ,a[l. :np{o. .,o+.cP .., n,...•..•. ,,,,,s e, a0rann iAlVahe
<br />Secmtary +e ed w +rtten r.inrmabon nn ,ne marine,
<br />D,esc +men n r,q,t I: r., :SSUeC ny Ina Secretary!
<br />cancem,ng achangemmeta, payers res,0ence Ia nonce
<br />of such !,e n'%at5a Idea m aCC D,OdnCe w,in suOSec 1W lh.n
<br />Ire Sate m rNCb ;UCn res'deme ,S located
<br />13! Required Refifing Period. — mieecase
<br />of any nonce a!hen ere term'reaulrM •eflnng perloa means
<br />r: the art year Dt!InC e,d:,c r nays alle• the UP1141101
<br />o' r .eats ane: me oalr of m" 4sscsamenl or the tad anC
<br />.B.
<br />It c2e -rear Derwo en .rtq.,In Ina ercnatmn of 6 years
<br />anr• In. close c' me t.'KM:nq ,equ'red'enbng OenOd tar
<br />s' : :n re :ice e, !en
<br />Sec 6325. Release Of Lien Or
<br />Discharge Of Property.
<br />Release Of Lien. — Sablec! sacra
<br />' ".I aTws as the Sec,Pla +y may L"rscnbe Ile SeCIEWY SniI!
<br />ssoe a c,IIcale o! •,,asr o' any I,en :,posed w:!1 resDec! !o
<br />any o'mnaf ,r,ea,;e ter, •o; !Ste' man 3c ears Site: me day on
<br />w'mcn
<br />.1 t:abna, Sanstl "a rr •.rr. <nrorcrable The Sevela,y
<br />lines -di the hMla,'of me 31001 assessed lugetne, wan an
<br />,g I '.n :espe,1 ere +ro! n35 beer UY sall0ed Or h35
<br />,!rome+ega0y unen!o,ceatle a,
<br />Bond AcceD!ea i'2,e S 4.r n,5ned to the Secrtta,y and
<br />Kcrpled b, 1 m a bond' ^a! s cona,troneo upon the odyrn<n! 0!
<br />�, amo,n assessed !nge!rt!, .,in all 11e,es' :n reel
<br />^..rent wnnrn the rime DreSC!,b "d Dy 'a. .nc!uting any
<br />e,tenyor of suer bme; and that ., In accordance wren sceh
<br />,egw:emenls ' Oallng tottrms ; ono,tohs and lo,rn at the boric
<br />and wrebes thereon, u may ba aNcified by wch regulations.
<br />Sec. 6103. Confidentiality acid Dis-
<br />closure of Returns and Return in-
<br />formation,.
<br />Disclosure of Certain Returns and
<br />Return information For Tax Administration
<br />Purposes. —
<br />:scio SUrt 0' am0u ^: of C.!Std ra :rig irtr. '.' a no11C! o!
<br />as nee, lard noised. ^.I to a Ilorl 6.3230' 'le amount of the
<br />.. a ^rorg rnl,ganr sr. .,: r ?, such hen may De dgCOS "C!o
<br />any pr'Son rno'u'mshes Sat,Sfa!'!o,y .'!!tern ",dil that he
<br />has d ' :ghl m !,:e "OD"" s.OteCl IO SUCn Ian o, .minas ID
<br />n Df dirt , . qnl 11 ...
<br />1
<br />s�
<br />tLi
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