|
r
<br />3
<br />J
<br />�y
<br />s I :
<br />s
<br />•
<br />Excerpts From Internal Revenue Code
<br />sec 321 Lien For Taxes
<br />.. .. * ...,c at :t u pay any !a. neglects or 'eiuses to
<br />r ,+- alte' demon. the amour! Including any 'nte,
<br />oum addroon to lax. at assessable penalty
<br />^
<br />. ,.3:c• w.. n. art:any costs that may accrue in addition thefelol
<br />.. 't a '.yen :n !avor of the United States upon all 9Yoiteity
<br />"Iterty r"the, •eat O• personal berongmg
<br />e� 6322. Period Of Lien.
<br />•ss ar Olm It dale 6 51iet't'raNir I..ed Cy taw tie hen
<br />D1u!t "•v fecr.bn 5321 shall arse al me r.me !me assessment
<br />.,r 4 ^are if 5n3!! _dnunue unto the !lab l+ty !o' Ire amount SC
<br />:zsazsetl cr a ,udgment agars, the la.paw arcing our Of
<br />n ..,nfill! •s sabslied or becomes ,menforte801c by reason
<br />-
<br />3ec 6323 Validity and Priority Against
<br />Certain Persons.
<br />,a.. Purchaser's. Holders Of Security In-
<br />Wests. Mechanic's Lienors. And Judgment
<br />Lion Creditors. — -me ,t, mower. nr tea.en 532' 1,al.
<br />,"I te raid as a a S any : l ase lo'dP a 5KU "!'Y
<br />rnq, as me: oar err• u' d e n r d D. - nlu n1r.te
<br />!ne MI wh:'n _Tit 5 -n! 'epu fm! , sJCSC(I'pn !' ''d5
<br />been '.led _'1 the 5ecre!all
<br />f'.. Place For Filing Notice: Form. —
<br />I r ace ;I' rd•no s.m
<br />let nonce 'r4r•ec !o .r
<br />seeuon tat sea+' It 'ore
<br />iAi Under $lilt ;.d rS
<br />,r: Real P'oCerly .n ln. ra,e ot'q! probed, 'n ,e
<br />pf1iCl rIl!.ir. Int slile'p'•ne count, ordRtr gpvernmenra:
<br />Subo+V:Sior.l as dtvgnaled Dr Ire aws CI sucn State !n
<br />.h,cn tot property ivDlc[t to ties stns . =.nutted acts
<br />n unions! o,cvenr rn< osr o! persona!
<br />property isomer rtnq:ole orlmtangiore m line ith-
<br />r0- fht stale IOr Iht County or otmtl gOrHhintolal
<br />subolrmoc; .as oes'gnaled u, !ht 13.5 e! sucn Stale
<br />r .Inch the 0.1111", 1P,rs -_. e !nt ':1n s s'IUatM
<br />or
<br />col Mith elere Cf eisv.ct Cou't ,,r: he clot. me c'.er. of
<br />the United States di,ll:cl court to, ?me IJdiC'd! dmr.ct .n. rn.c,
<br />Ire Grow suMKt 10 !'M'S 5aualeo wrerii, : 'he sate nas
<br />n*I by tar Otf!gnaled one 01tice —rh meets Ili, itquvemenls or
<br />so boarag,apn '.AI o
<br />.;:• wan Recorde. (~ Jeeds 31 Inc 3.Stu❑ 01 Laor`D4 :n
<br />Ire nn -C. Dune R" "a" of liens :>' me rpsf :.; :' .;! _na '
<br />'ne p+ooitrtr suetect to !re !e, S.Ibarre
<br />` r2. S -f's 91 R,opt,ly S,,D!!ee 10 - - -•en moo• c:r'DOSes o!
<br />pang: aCns :!, and.a. p!e,yt;!r sna':
<br />'.a Real DrOptrly !n the case )f 'ta' :.r,�prri: a! :I.
<br />pnyvcat location 0•
<br />cal pe,Scnai Poperl, :n the case of oe'SDnal property
<br />rhlthe ,ang :Pie o .mla,glb :e at !"e 'es'Cenet n,! 'me
<br />raxDayer ar file ',me the notice of lien -s bled
<br />For puf Doses 0!Da'agraDh!2:let the res-derr•,e o!ate'dpl anon
<br />d, partnersn:o Snail De deemed to Pe' "...;lace al
<br />DI—Dal erec.[trre office of In, Dut: n!,5 located and the
<br />residerce o! a 'axpavo wnnse :es'dente :r. 101! the Uni!ec
<br />States scale be deertec !D be :r ^e ;:.,tier s! —int.a
<br />'eft -0 if, S,tse.. : 4 d . ,trd b the
<br />sKreta.y rSue, nonce shai. be sai,c - o,w'Mslan0!ng any
<br />lithe' c.'ns :. -n ;, taw •e;a'!Nrq •[e In'n co-,fo! of a
<br />nonce o. !.'en
<br />Nate: See section 6323(b) for exceptions to a
<br />vai!d notice of !ien imposed by section 6321 wltn
<br />respec"m
<br />ce'_�ur;!"s
<br />MG_W ' :chide-.
<br />perwna- pride ^.; purtnasec at reran
<br />= Peisond: groper!'; nulcnasid rn. casual ;ate
<br />r`.• 'p p r. .D1C_. 'OBSESS 5.E-
<br />=il Otr.ey , soot
<br />la =stro•<1ars .
<br />Refiling Of Notice. —
<br />,Khpn
<br />General Rule. — u,I... -oi:: a :e•.::'tn!ed'n
<br />the man•,.; oresU Dee "fa9,apr _I .nq m1 •egoi!ed
<br />"fi-g; Nipc sucn not ;Cl 1, l:en sha :. De healed a5 "red on lh.
<br />date Un ."Ch 5'ded.'n 1:ec111 —w•In
<br />in! es C'. a!:dr m su.h _,"g :e'idd
<br />2 Place For Filing. — A dt ter :enlK
<br />1m9 Ile :edv.•rd . ,.roe 11'.1!: it e. .e .
<br />-. - sucn omit It. en .1 :er;gp r.. ;,e ,f.'C rn .,irn ar
<br />0 rot hobs, ht hen rA, heed anu
<br />-"I :!dl yrepe'll tali r .thl'nq
<br />e ": e'fC soil' ";M n .i. .,t• .r . -.Ifn 'rdu.'fd DV
<br />of a .el.ir•,0 c, not .e . eh un:wi r.,nroray'•nn 141 iht
<br />LN
<br />Secretary itcervrn YVritlen :nfprma;mn '.n the manner
<br />p1e5c1.De1 : I Cs'.ce I,, se- 'eldryi
<br />Concer nmg a cha not in me taxpayer s �essoemee 'I a notice
<br />of such Fens also I.!ed in accordance win subsecf.0rit' n
<br />I- State m wmfn sucn residence I, located
<br />13! Required Riffling Period. — Inthecase
<br />o! ary notice of hen the firm - required •elding period means-
<br />; A'. the one year period eM:nq dC pays alter the ea DnallOn
<br />_ lart alto• !.^,e sari or rn. azsr5cmem o! !', tai and
<br />e'file Ile 031 perme e, :1 q won the e. p.r anon of 6vears
<br />a!te, Ile close It The Crer[e.nq rrau•:e' •e ^.Prig ."er.pd !or
<br />Sec. 6325. Release Of Lien Or
<br />Discharge Of Property.
<br />-a: Release Of lien. — SLb;tbt to sucn
<br />iegu avi.ms is me sEQelary ma, p!e5ih D1 the sevelary snarl
<br />sly a:ertif'caie of'we.$, or any lien :moosea -w :!n Itspecl to
<br />any Merra!1 —m"'a. nn! :dfer T .man 30Cays a I!,- the Day oo
<br />retch
<br />aabu 1, Sansnec o• l' .enlo,Ctable Tle i¢,C!ary
<br />,ors roar the abelh tw !ne amount assessee •o9etne• w11h ah
<br />.�er 151 .n !esverl !Cereol as lean 'c:y sale s!11C nr has
<br />e :.om! legally �ntnfprted Die O.
<br />?'ennd Atcepl<C �'ere is !urnrsned tp me Secre;aryand
<br />accecteo Dy rim a Done that., condrt+0ned _n, the Cay. ^.en! dl
<br />'ne amo"I assessed !oge!ner 11, all :merest in ;espec!
<br />. nerel! wifnm in, "the p,es"'ced DV taw :..nciud:nq any
<br />e.leq•on of such twine, and Ina; .s m accordance w'In sccn
<br />•fomremenls re•a;inq to term, iono'llors a -ltd Iorm of the bond
<br />and sureties thereon, as may be specified by such regulations.
<br />Sec. 6103- Confidentiality and Dis-
<br />closure of Returns and Return In-
<br />formation.
<br />e' Disclosure of Certain Returns and
<br />Return tnformation For Tax Administration
<br />Purposes. —
<br />.. Disc lOSU't O! amount M out SldnC.. ^,g IYn :' a nonce of
<br />'f" nit, Decn nleC par,van! to ,,coon 5723,1 ^nuwot the
<br />buts!, nGr9 0bL93LOn secured oy sucn hen may be disclosed to
<br />Any Pelson who Iurmshe5'ati5laclo,y ."lien eWdence that he
<br />nas a •IN .n !ne Crppe' %y Suolev tO 5uch hen III int[YW5 tp
<br />fDld:n a rqh! r .u.n pi' -Ue!IY
<br />1
<br />Entered as Document No.
<br />86-- ". v.
<br />Z
<br />Grantee_—
<br />0
<br />t4umetiC21
<br />ac
<br />m
<br />All
<br />I
<br />K
<br />e
<br />J
<br />7
<br />�
<br />1�
<br />t
<br />I
<br />` r2. S -f's 91 R,opt,ly S,,D!!ee 10 - - -•en moo• c:r'DOSes o!
<br />pang: aCns :!, and.a. p!e,yt;!r sna':
<br />'.a Real DrOptrly !n the case )f 'ta' :.r,�prri: a! :I.
<br />pnyvcat location 0•
<br />cal pe,Scnai Poperl, :n the case of oe'SDnal property
<br />rhlthe ,ang :Pie o .mla,glb :e at !"e 'es'Cenet n,! 'me
<br />raxDayer ar file ',me the notice of lien -s bled
<br />For puf Doses 0!Da'agraDh!2:let the res-derr•,e o!ate'dpl anon
<br />d, partnersn:o Snail De deemed to Pe' "...;lace al
<br />DI—Dal erec.[trre office of In, Dut: n!,5 located and the
<br />residerce o! a 'axpavo wnnse :es'dente :r. 101! the Uni!ec
<br />States scale be deertec !D be :r ^e ;:.,tier s! —int.a
<br />'eft -0 if, S,tse.. : 4 d . ,trd b the
<br />sKreta.y rSue, nonce shai. be sai,c - o,w'Mslan0!ng any
<br />lithe' c.'ns :. -n ;, taw •e;a'!Nrq •[e In'n co-,fo! of a
<br />nonce o. !.'en
<br />Nate: See section 6323(b) for exceptions to a
<br />vai!d notice of !ien imposed by section 6321 wltn
<br />respec"m
<br />ce'_�ur;!"s
<br />MG_W ' :chide-.
<br />perwna- pride ^.; purtnasec at reran
<br />= Peisond: groper!'; nulcnasid rn. casual ;ate
<br />r`.• 'p p r. .D1C_. 'OBSESS 5.E-
<br />=il Otr.ey , soot
<br />la =stro•<1ars .
<br />Refiling Of Notice. —
<br />,Khpn
<br />General Rule. — u,I... -oi:: a :e•.::'tn!ed'n
<br />the man•,.; oresU Dee "fa9,apr _I .nq m1 •egoi!ed
<br />"fi-g; Nipc sucn not ;Cl 1, l:en sha :. De healed a5 "red on lh.
<br />date Un ."Ch 5'ded.'n 1:ec111 —w•In
<br />in! es C'. a!:dr m su.h _,"g :e'idd
<br />2 Place For Filing. — A dt ter :enlK
<br />1m9 Ile :edv.•rd . ,.roe 11'.1!: it e. .e .
<br />-. - sucn omit It. en .1 :er;gp r.. ;,e ,f.'C rn .,irn ar
<br />0 rot hobs, ht hen rA, heed anu
<br />-"I :!dl yrepe'll tali r .thl'nq
<br />e ": e'fC soil' ";M n .i. .,t• .r . -.Ifn 'rdu.'fd DV
<br />of a .el.ir•,0 c, not .e . eh un:wi r.,nroray'•nn 141 iht
<br />LN
<br />Secretary itcervrn YVritlen :nfprma;mn '.n the manner
<br />p1e5c1.De1 : I Cs'.ce I,, se- 'eldryi
<br />Concer nmg a cha not in me taxpayer s �essoemee 'I a notice
<br />of such Fens also I.!ed in accordance win subsecf.0rit' n
<br />I- State m wmfn sucn residence I, located
<br />13! Required Riffling Period. — Inthecase
<br />o! ary notice of hen the firm - required •elding period means-
<br />; A'. the one year period eM:nq dC pays alter the ea DnallOn
<br />_ lart alto• !.^,e sari or rn. azsr5cmem o! !', tai and
<br />e'file Ile 031 perme e, :1 q won the e. p.r anon of 6vears
<br />a!te, Ile close It The Crer[e.nq rrau•:e' •e ^.Prig ."er.pd !or
<br />Sec. 6325. Release Of Lien Or
<br />Discharge Of Property.
<br />-a: Release Of lien. — SLb;tbt to sucn
<br />iegu avi.ms is me sEQelary ma, p!e5ih D1 the sevelary snarl
<br />sly a:ertif'caie of'we.$, or any lien :moosea -w :!n Itspecl to
<br />any Merra!1 —m"'a. nn! :dfer T .man 30Cays a I!,- the Day oo
<br />retch
<br />aabu 1, Sansnec o• l' .enlo,Ctable Tle i¢,C!ary
<br />,ors roar the abelh tw !ne amount assessee •o9etne• w11h ah
<br />.�er 151 .n !esverl !Cereol as lean 'c:y sale s!11C nr has
<br />e :.om! legally �ntnfprted Die O.
<br />?'ennd Atcepl<C �'ere is !urnrsned tp me Secre;aryand
<br />accecteo Dy rim a Done that., condrt+0ned _n, the Cay. ^.en! dl
<br />'ne amo"I assessed !oge!ner 11, all :merest in ;espec!
<br />. nerel! wifnm in, "the p,es"'ced DV taw :..nciud:nq any
<br />e.leq•on of such twine, and Ina; .s m accordance w'In sccn
<br />•fomremenls re•a;inq to term, iono'llors a -ltd Iorm of the bond
<br />and sureties thereon, as may be specified by such regulations.
<br />Sec. 6103- Confidentiality and Dis-
<br />closure of Returns and Return In-
<br />formation.
<br />e' Disclosure of Certain Returns and
<br />Return tnformation For Tax Administration
<br />Purposes. —
<br />.. Disc lOSU't O! amount M out SldnC.. ^,g IYn :' a nonce of
<br />'f" nit, Decn nleC par,van! to ,,coon 5723,1 ^nuwot the
<br />buts!, nGr9 0bL93LOn secured oy sucn hen may be disclosed to
<br />Any Pelson who Iurmshe5'ati5laclo,y ."lien eWdence that he
<br />nas a •IN .n !ne Crppe' %y Suolev tO 5uch hen III int[YW5 tp
<br />fDld:n a rqh! r .u.n pi' -Ue!IY
<br />1
<br />
|