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<br />Excerpts From Infernal Revenue Code
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<br />Sec 6321. Lien For Taxes.
<br />It any person !'able to bay any 12' neglects C, refuses 10
<br />pay IM saint alter demand . rile amount nncludmg any ruler
<br />est. additional amount addition to tax . or assessable Oenatty
<br />10e0her with any costs that may accrue In adda,on Thereto)
<br />Shall be a Ilan in favor of the United States upon all property
<br />and rights to property. whether real or personal oelongmg
<br />to such Denson
<br />Sec 6322. Period Of Lien.
<br />Unless another date is speullolly filled b, Iaw the :ion
<br />imposed by section 6721 shall arise at the time the assessment
<br />is mate and shall continue until the babiMy or the amount so
<br />assessed for a judgment 3g711 Sr Ine laapayef a S,nq out Cl
<br />such liatiddyl is sdhsbed or becomes uflenfhcea DIC by 'eaSOh
<br />or host of time
<br />Sec. 6323. Validity and Priority Against
<br />Certain Persons.
<br />la; Purchaser's, Holders of Security In.
<br />forests. Mechanic's Lienors. And Judgment
<br />Ilion Creditors. — The ben imposed Dy lec"O" 6321 seal,
<br />not be valid as against any purchase, holder e+ a secu ",,Y
<br />Into,"j, MKhj.,C S beno, o, I�Ogment IienCre01I0r until ny¢e
<br />rNt"I wtoCe meets the requirements of subsection 'I` has
<br />been fired by the Secretary
<br />Place For Filing Notice; Form. —
<br />ill PIACe FOr Fling the notice referred ID ,n IUD
<br />SeC(ipn tat shall be bled
<br />IAI Under State laws
<br />ill deal Properly In in, case Of real property ,n one
<br />office w.lhin the State lot Ine county or other governmental
<br />subdwmont as designated by me laws of such State m
<br />which the property subject ID the hen IS situated. ano
<br />.Iii Personal Properly .n The case of personal
<br />Oroperry whether 13n9l01e Or Intangible in one office
<br />within IM slate IM Ice county Of other gOvelnirrill
<br />subdivision, as designated b'y the ,laws of such State
<br />which the v "iOol sublet! to the teen 's sltualed
<br />let with Lhra 0, DISU:ct Court n1 the puke d me clern or
<br />The UnInd Stales dsnrU court to, ,he lud¢raI district rn which
<br />Int plolafn y Suotetl to (let, ,s situated whenever Ine stale has
<br />tip, try law designated one oll"r:e whicr. mitts Ine re0:urtithil o!
<br />s.gDa'ag`a pr AI 0: '
<br />%. III Recarco ,Df Gams or The Dlurla 0" Lo,umb,a If
<br />rr.e veto,Cel tit Deeos or he Urslr :l or.C,Umbra
<br />"'C ec, to The in I setaAlm ,n ;tie D`stncI DI
<br />IL
<br />iji $plus Of prop,,,, SubICT 1, t`en For P111POses Of
<br />pa'agraDM ": andla' plcn the Cast, 0r rr in Dope 4ynr at 115
<br />IA Fit At Property j
<br />physical IOCabon Or
<br />Iel Persona: Properly In Ine case of personal prCberly
<br />whelne, tangible or :ntdng,ble a! !tie ,esld"ce cl he
<br />la +payer aI Int "'t !tie n0 ,ice of ,.tit 1 !,111
<br />For purposes of paragraph 121;01 Ine residence of a roi pO'anOh
<br />fir
<br />1:120-1110-1) Shall be deemeo :o ce !tie place at which lire
<br />principal elieculrve Mhce of lire bu1ne55 iS located and Ine
<br />residence M a "axpaye, -nor' I "-s`Oence n w`r"Cul In, United
<br />states shall De deemed 19 Or '.r !hr D,Sir ,aiunibra
<br />IJ, Form the norm ano <dnrem or In, nonce
<br />rele're0 Ill O ct,, li shall b. v sr'ped by !tie
<br />Seve,arY �. cr s a e al:d .ot tnstand,ng any
<br />other p'crs o. o. aw 'eq a.. : ^e c or rCnLn! 0, a
<br />,'Orce or ben
<br />Note: See section 6323(b) for exceptions to a
<br />valid notice of lien Imposed by section 6321 with
<br />respect to.
<br />i Serurales
<br />2 Motor venlcles
<br />3 Persona! property purchased at relaM1
<br />PPrsuna'i property purthdSed in casual sale.
<br />c Personal QrOperiy sublecleu TO possessory tae^
<br />5 Real prc,perly lax and specla: d5sessnle0! !lent
<br />' Residential property, subject to a mecnanbYs
<br />lien for cer'ain riiDA,s drill improve ^Innis
<br />Ailorney's tiens
<br />? r–effairl insurance [unlra,-N
<br />!o PaSsbook loans
<br />g, Refiiing Of Notice. —
<br />section
<br />General Rule. — unless 1"e ,Ie Iy "rfned
<br />the manner prescribed 1n paragrapn .i, Curing he 'eq.,,eo
<br />,etdmg period such nonce or ,"en 'bar be P a"a its';eo Ca'f'e
<br />care On which, Il ,5 !Rollin ac COrdancr w':th
<br />the a +prranon O! S,,C, ""I"Q Uetictl
<br />r2t Place For Filing. — A nOli,e of hen retired
<br />3U. q the Iegu.1t o .lm,ng pe:Iod sit all Ce
<br />I:I '
<br />.. ;uch nol:,e Cl hen 5 :elaeo 'n In, once Ir, winch lh•
<br />pilot MII,e of hen was filed and
<br />",1 ,n In, [ai[ Or real pr Dpe'Iy Ile lac, 01 IeIl,,ny `s
<br />..!,red and recoiled ,I an ,nder In Ine rxlem , eg."lo C,
<br />suCS!ch nn f!, ,41 aria
<br />1B: ill, an• call n wn,rn 90 days cr mole ymI to rite Cale
<br />of a •tf ll,nv ill rot,ce or lien .,nd,, ,U,r",x,,.,. 1A1. the
<br />Secretary rece,,ed written Information In lot manner
<br />prescribed in regulahnns sued by Tire secretary,
<br />concer rung a change In the lax payer s, esldenct danohce
<br />of such Iten rs also .learn accordance %,In subsection If i rn
<br />The Stale in which such residence Is located
<br />131 Required Reliling Period. — In the"Ase
<br />of any notice of hen toe elm "itgudm Felling period means
<br />(AI the ont year period f,Crng 30 days alter the expiratlOn
<br />of 6 'ears alit, Ine Oele Of •tie assessment of the lax. and
<br />BI Ile one -y!ar Dellod enemy wdntheex Dlral10n016years
<br />ele` the close of In, p,ecmmg reW red ,efd`ng period for
<br />Si,rn nnllrr D! !.en
<br />Sec. 6325 Release Of Lien Or
<br />Discharge Of Property.
<br />ar Release Of Lien. — subl «I 10 such
<br />reguiati bits as the secretary may p,esc,rbt lot secretary shah
<br />=sue a cerehtale Of :yeast cI any lien Imposed w.th respect to
<br />any internal revrhue tax nf,! late, !ban 30 days after the day on
<br />wrtcn
<br />,t. l,abmty Sarsfird o, Unemoreable rite Secretary
<br />"nos loaf the I,apn:ly 4'+r nre amount assessed. loyethe, wan all
<br />merest -n iespecl thereof rills Been !city sallsned 01 has
<br />Otcomt legally unenlotceatle 01
<br />2,80 no Accepted inert'S ""'Snell tO the secretary 2,10
<br />acceuled bs mm a bond ;nal is condluoned upon the payment of
<br />Ine anOCnI assessed lugelnt, with a -; Interest I, respect
<br />In erfor w,lh,n Ine 11m[ oresc,10m by taw (Including any
<br />extens'on of SUcn Ilmei and that is 'r accordance with SUCK
<br />irqurremenis rfilal,nQ ;o lerms cCOCI,IOns and form of Millpond
<br />and Furetm thereon, as may be specified by such regulalipm.
<br />Sec. 6103. Confidentiality and Dis-
<br />closure of Returns and Return in-
<br />formation.
<br />kI DiSCInUre of Certain Returns and
<br />Return Information For Tax Administration
<br />Purposes.—
<br />,2, O,sdosure n, amoc ", or n„ ,S,no "ng ben a notice o1
<br />tier has net, Ided c ::nuan!I C se.non 612311, the amount of the
<br />�IUls, 'no Ing Coi,gdhon Se -U "eta' DY s'UC" fen may Dt d,SClosed to
<br />any person -no IufnlsheS Sanstact0'y written eInck- ee that he
<br />has a IgN m the Dlopel!y sublerl ,o such hen or ,"tends to
<br />oblair a right :n .tar, Drcpi'ly
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<br />iji $plus Of prop,,,, SubICT 1, t`en For P111POses Of
<br />pa'agraDM ": andla' plcn the Cast, 0r rr in Dope 4ynr at 115
<br />IA Fit At Property j
<br />physical IOCabon Or
<br />Iel Persona: Properly In Ine case of personal prCberly
<br />whelne, tangible or :ntdng,ble a! !tie ,esld"ce cl he
<br />la +payer aI Int "'t !tie n0 ,ice of ,.tit 1 !,111
<br />For purposes of paragraph 121;01 Ine residence of a roi pO'anOh
<br />fir
<br />1:120-1110-1) Shall be deemeo :o ce !tie place at which lire
<br />principal elieculrve Mhce of lire bu1ne55 iS located and Ine
<br />residence M a "axpaye, -nor' I "-s`Oence n w`r"Cul In, United
<br />states shall De deemed 19 Or '.r !hr D,Sir ,aiunibra
<br />IJ, Form the norm ano <dnrem or In, nonce
<br />rele're0 Ill O ct,, li shall b. v sr'ped by !tie
<br />Seve,arY �. cr s a e al:d .ot tnstand,ng any
<br />other p'crs o. o. aw 'eq a.. : ^e c or rCnLn! 0, a
<br />,'Orce or ben
<br />Note: See section 6323(b) for exceptions to a
<br />valid notice of lien Imposed by section 6321 with
<br />respect to.
<br />i Serurales
<br />2 Motor venlcles
<br />3 Persona! property purchased at relaM1
<br />PPrsuna'i property purthdSed in casual sale.
<br />c Personal QrOperiy sublecleu TO possessory tae^
<br />5 Real prc,perly lax and specla: d5sessnle0! !lent
<br />' Residential property, subject to a mecnanbYs
<br />lien for cer'ain riiDA,s drill improve ^Innis
<br />Ailorney's tiens
<br />? r–effairl insurance [unlra,-N
<br />!o PaSsbook loans
<br />g, Refiiing Of Notice. —
<br />section
<br />General Rule. — unless 1"e ,Ie Iy "rfned
<br />the manner prescribed 1n paragrapn .i, Curing he 'eq.,,eo
<br />,etdmg period such nonce or ,"en 'bar be P a"a its';eo Ca'f'e
<br />care On which, Il ,5 !Rollin ac COrdancr w':th
<br />the a +prranon O! S,,C, ""I"Q Uetictl
<br />r2t Place For Filing. — A nOli,e of hen retired
<br />3U. q the Iegu.1t o .lm,ng pe:Iod sit all Ce
<br />I:I '
<br />.. ;uch nol:,e Cl hen 5 :elaeo 'n In, once Ir, winch lh•
<br />pilot MII,e of hen was filed and
<br />",1 ,n In, [ai[ Or real pr Dpe'Iy Ile lac, 01 IeIl,,ny `s
<br />..!,red and recoiled ,I an ,nder In Ine rxlem , eg."lo C,
<br />suCS!ch nn f!, ,41 aria
<br />1B: ill, an• call n wn,rn 90 days cr mole ymI to rite Cale
<br />of a •tf ll,nv ill rot,ce or lien .,nd,, ,U,r",x,,.,. 1A1. the
<br />Secretary rece,,ed written Information In lot manner
<br />prescribed in regulahnns sued by Tire secretary,
<br />concer rung a change In the lax payer s, esldenct danohce
<br />of such Iten rs also .learn accordance %,In subsection If i rn
<br />The Stale in which such residence Is located
<br />131 Required Reliling Period. — In the"Ase
<br />of any notice of hen toe elm "itgudm Felling period means
<br />(AI the ont year period f,Crng 30 days alter the expiratlOn
<br />of 6 'ears alit, Ine Oele Of •tie assessment of the lax. and
<br />BI Ile one -y!ar Dellod enemy wdntheex Dlral10n016years
<br />ele` the close of In, p,ecmmg reW red ,efd`ng period for
<br />Si,rn nnllrr D! !.en
<br />Sec. 6325 Release Of Lien Or
<br />Discharge Of Property.
<br />ar Release Of Lien. — subl «I 10 such
<br />reguiati bits as the secretary may p,esc,rbt lot secretary shah
<br />=sue a cerehtale Of :yeast cI any lien Imposed w.th respect to
<br />any internal revrhue tax nf,! late, !ban 30 days after the day on
<br />wrtcn
<br />,t. l,abmty Sarsfird o, Unemoreable rite Secretary
<br />"nos loaf the I,apn:ly 4'+r nre amount assessed. loyethe, wan all
<br />merest -n iespecl thereof rills Been !city sallsned 01 has
<br />Otcomt legally unenlotceatle 01
<br />2,80 no Accepted inert'S ""'Snell tO the secretary 2,10
<br />acceuled bs mm a bond ;nal is condluoned upon the payment of
<br />Ine anOCnI assessed lugelnt, with a -; Interest I, respect
<br />In erfor w,lh,n Ine 11m[ oresc,10m by taw (Including any
<br />extens'on of SUcn Ilmei and that is 'r accordance with SUCK
<br />irqurremenis rfilal,nQ ;o lerms cCOCI,IOns and form of Millpond
<br />and Furetm thereon, as may be specified by such regulalipm.
<br />Sec. 6103. Confidentiality and Dis-
<br />closure of Returns and Return in-
<br />formation.
<br />kI DiSCInUre of Certain Returns and
<br />Return Information For Tax Administration
<br />Purposes.—
<br />,2, O,sdosure n, amoc ", or n„ ,S,no "ng ben a notice o1
<br />tier has net, Ided c ::nuan!I C se.non 612311, the amount of the
<br />�IUls, 'no Ing Coi,gdhon Se -U "eta' DY s'UC" fen may Dt d,SClosed to
<br />any person -no IufnlsheS Sanstact0'y written eInck- ee that he
<br />has a IgN m the Dlopel!y sublerl ,o such hen or ,"tends to
<br />oblair a right :n .tar, Drcpi'ly
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