|
7
<br />7 (
<br />E
<br />�v
<br />Excerpla From Internal Revenue Code
<br />Sec. 6321. Lien For Taxes.
<br />11 any person haole to pay any tax neglects 0: ,efules to
<br />pay the same alter demand, the amount linctuding any inter
<br />est. addltmna! amount addtbon to tax, or assessable penalty
<br />leg or er with any costs !foal may accrue in addition Thereof
<br />shall be a hto m lavol Of the Untied Stales upon all property
<br />and -lghls to property, whether real or personal belonging
<br />to such per son
<br />Sec. 6322. Period Of Lien.
<br />UDIes, incline, dale is SD,Cdically fired by law. Ine lien
<br />in DOS" ay section 6321 Shill arise at the time the assessment
<br />6 made and shall continue until !rat igbdlly IOr the amount so
<br />assessee rot A !u pigment against the taxpayer ansmg Dut of
<br />such rit.ntvl's sat:stled Or becomes urentorceabie by reason
<br />or !apse of time
<br />Sec 6323. Validity and Priority Against
<br />Certain Persons.
<br />at Purchaser's, Holders Of Security In-
<br />tstrests. !Mechanic's Lienors. And Judgment
<br />Lien Creditors. — The lien imposed by section 6321 Shan
<br />not be valid as against any ourehaser holder or a secu,,,y
<br />Interest. hu Chatic s henOr o, judgment lien creditor until nonce
<br />thereof which meets th su
<br />e rl OUlremenls oI bset, ion iii has
<br />hoot. fired by the Secretary
<br />err Place For Filing Notice; Form. —
<br />Or Place For Frung True notice lere,red to in sub
<br />Whon tar shall Pre hied
<br />IA) Under Stale Laws
<br />fa Real Properly In file Case of real property ,n one
<br />Office *limn the Stale for the county of other governmental
<br />sabdlv4,anl as designated by the laws of such Stale in
<br />winch !tie properly subject !o the !ten a snwted and
<br />lul Personal Properly In the case of personal
<br />properly whether tangible or intangible in one office within 'no Stale Tar the county. Or other governmental
<br />sub01vis10n) -as designated by Ine laws of such Stale
<br />In which the property su DleDl to the lien Is situated
<br />Or
<br />(e) With Gera Of District Court In the o0¢e of the cie,c of
<br />Me United Stales dlsinct count for tot Judicial district in which
<br />111I Property SaDtecf to ben Is Sdualed whenever the Stale has
<br />nPr try lawdesignalres one aftiCe whi[hmeels the c;.remanf,rJ
<br />.. yYOpar)OraOh iA) o+
<br />IC) with Recorder Of Deeds 01 the District Of Lolumnia In
<br />Ole office of the Retarder of Deeds of lne Diif r,r, or r oa umb,a it
<br />fhf property suolect Id the hen is 5rl ualed .n the D"WO nl
<br />Wumbla
<br />X11
<br />t
<br />1
<br />N
<br />s
<br />z
<br />.rater
<br />as Drccura�nt No.
<br />-
<br />86 ---
<br />? / 3.71
<br />z
<br />Willow
<br />G
<br />Grantee
<br />Numertcai -
<br />e
<br />i
<br />oo a
<br />to
<br />X
<br />Q. SIlus 01 Property SUD1eci To lien For purposes of
<br />pariq- AphS.!IandlAi property shall he deemed to be situated
<br />iAl Heal Properly In the case of real DIOPtrty at 115
<br />physical location ar
<br />'Bi Personal Properly In the case of personal property
<br />whether tangible or �ntango't at the residence of the
<br />taxpayer at the time the notice of lien Is bled
<br />For Outposts of paragraph l2r I Bl Ine revdMCt of a [oroorauon
<br />or partnership snail be deemeo !o " the IaCe at *11111 the
<br />principal executive office Of the business is located and the
<br />residence of a taxpayer we— residence's without the United
<br />States shay be deemed to be In the D's1w a• Columbia
<br />tar Form the !arm ono _ohl,h! at the notice
<br />retell !d ,n suosecupn.aal shah b- prescribed by the
<br />Secretary Such robce Scar be cane nptwllAvanding any
<br />other il,_s.Dn of law regarainq line lean m content o! a
<br />notice o! hen
<br />Hots: See section 6323(b) for exceptions to a
<br />valid notice of lien imposed by section 6321 with
<br />respect to:
<br />Securlttes
<br />2 Motor yenotes
<br />3 Personal properly putcnased a! retail
<br />I Personal property pur -ndsto In casual sale
<br />5 Personal property subjected to DDssessary;jet,
<br />or flea property 1311 anp 5pec,a! assessment!' lens
<br />PeSIdenti,,. property SUDIeCt to a meCDa!llc s
<br />hen lo' certain repairs and ,mor -lemenis
<br />d ,Attarnty s!lens
<br />Certain insurance renUads
<br />Passbook ioaf,s
<br />Refiling 01 Notice. — Fo• n ipo >l. tni.
<br />section
<br />,I General Rule. — Unless nonce --r Is relued'n
<br />the manner D- esrn0ed nI )Waggrh QI durng the required
<br />,,filing De-c such nonce rat ;,en shah De healed as Idedohthe
<br />date on which it 5 !dedim dtt Olddnce with 5da)ecllon h, dn„
<br />the expuanon of such "I'lmg peuoo
<br />Ql Place For Filing. — A splice of Ilen reined
<br />during the requneo ret.nng period snarl tie elteCIlle only
<br />,A, !
<br />ul such notice OI lien is tehled in the Office h which In,
<br />Pilot noon 0I hen was hied and
<br />i11, m. the 135e of real property the tact 0. 'enhnq ,s
<br />tied and i,COldld in an nde. !0 the E,I,ni requald Dy
<br />ubsetn On ;I, A, and
<br />iBr n env case ,n which 90 days o1 into" prior io the call
<br />rat a relnup of rCi of hen under autinaraplaph (Af. Ine
<br />1
<br />Secretary received wfd en mlclmalmn lln the manner
<br />0resUiped + n regulations issued ny the Secretaryl
<br />Concerning a change m the taxpayer s residence. d anol¢e
<br />of such hen is also hued in accordance wain subsection ;Il
<br />the State In which such residence ,, lncaled
<br />t31 Required Refilling Period. — minecase
<br />Of any notice of ben, the tens "required ref ltrq period mearts.
<br />(Ai the one-year period ending 30 days after the eapuabon
<br />or 6 rears alter the pate at the assessment of the tax. and
<br />1e+ the one -year oenoo ending with the a piran0n of 6 years
<br />at the close or !Pit preceding required retiring period for
<br />such notice of her
<br />Sec. 6325. Release Of Lien Or
<br />Discharge Of Property.
<br />,al Release Of Lien. — sublet, . ro such
<br />reguations as the Secretary may prescribe the Secretary snail
<br />issue a certificate Or release of any Ito unposed W.In respect to
<br />any internal revenue lax not later than 30 days alter file day on
<br />which
<br />i,. Ua MIIIy Sat66ea Or Unenforceable the Secretary
<br />nods iha! the !,abmty for the amount assessed tagel11er won an
<br />.11111:1 :n ie5pecl thereof has Deen !uny satisfied Or has
<br />btcame legally unenforceable or
<br />'21 Bond Accepted -There is tarnished to Mt Secretary and
<br />accepted by hIm a bond that IS conditioned upon tnepaymentol
<br />the amount assessed together wan all interest In respect
<br />meteor within the time prescribed by law !including any
<br />exlensuin 0! such hmei and that Is in accordance with SucD
<br />equuemenls r lahno to terms conditions and farm of the Dona
<br />and suretlu thereon, as may be specified by such regulations.
<br />Sec 6103. Confidentiality and Dis-
<br />closure of Returns and Return In-
<br />formation.
<br />III; Disclosure of Certain Returns and
<br />Return Inlormation For Tax Administration
<br />Purposes. —
<br />121 Disclosure of amount at o':istandinq ::en It a n01iCe of
<br />lien has peen filed OL,rSudni 10 section 632300 the amount of the
<br />Outstanding obligation tCU aoy such II may be disclosed to
<br />any person who furnishes satisfactory written evidence that he
<br />has a nghl m In, DrOpelly suDlett 10 euCl Ilen. or Intends to
<br />Obtain a lulu n ,urn ploperry
<br />J
<br />1
<br />r-
<br />CPI
<br />U'1!
<br />i
<br />
|