|
Excerpts From Internal Revenue Code
<br />Sec. 6321. Lien For Taxes.
<br />kn y person 1.6 011 to pay any lax neglects or refuses to sw
<br />same after Oed t0. +rte amount neChidng anyr!,onal amount addition to to pr assessable penallyr wnn any costs trial may accrue in adddr @1 Therefor
<br />t a len n fair of of lee United States upon all property
<br />hts to property whether rear or personal belonging
<br />son
<br />Sec. 6322. Period Of Lien.
<br />°~lMless another date IS spe[d'cAlly fixed by taw the hen
<br />Wposed by Wi ion 6321 shall arise at The Time The assessment
<br />a made and Shag continue unlit the I"t) -ley IOr Ina ani0un! so
<br />•. assessed for a jurs"I nl against the tae payer arising out of
<br />sgeh Itabrbtyt is satrshed or becomes unenforceable by reason
<br />of lapse of time
<br />Sec. 6323. Validity and Priority Against
<br />Certain Persons.
<br />1.l Purchaser's, Holders 01 Security in-
<br />terim. Mechanic's barters. And Judgment
<br />LM Creditors.— The lien: reposed by section WI shall
<br />not be yalld as aga rest any purchaser holder O! d situ'ity
<br />InitreSl, mNhaN[ s Deno, or judgment Ire. creditor unld nonce
<br />there! wncIt meets The req m
<br />unttnts on sibseCnce !!' hill
<br />been Iltd on, the secretary
<br />it, Place For Filing Noiice; Form. —
<br />01 Place For Frlmq the nonce Wilfred to m SO
<br />xenon 1.i shall be hell
<br />.Aj under slate Laws
<br />is pear Property m loo. case of teal property In one
<br />on", warm !rte Stale 1 or !rte county or other governmental
<br />subdr,amn: as designated by the laws of sucn State. to
<br />writ. ;rte Properly Subleci to Ina lien's situated, and
<br />"I Pe 0Tral Property In fee rase of personal
<br />property Whe, Tangible or mlangole in one olnce
<br />within the State for Ina county or offer govermnenw
<br />WOC-11col as desrg.ale0 0, Ina laws .r such State
<br />wnicn 'be property sublet! to the Ier' 's ,Waled
<br />lei VhM CIPk Of D'Slrgf Court In alt Othce ct Iht Ue,e o!
<br />the United States distill' court lot the wmual dislric, .n wnicn
<br />Inn D'operty 4ubfec, le hen .s S'tualt0 w"e x, !Tit Stale has
<br />, cl by law designated ore Office which met tS The rtgwrtmeels of
<br />t Ooarag:aPn A, c•
<br />j i'. Wan Retbrder .r Deeds Of The Oat"cl 01 C —entna in
<br />•rte n1i•ce or the Peroretr of Deeds It the o"'! ' -I t''riumb'a t
<br />the pl.pell, Subtecl to Ina ken " ,luaeo ••: the D'sn'c! It
<br />... coma
<br />'2i S•tuS of Pmoe,fy SuoltR To '.ten FOr Purposes Or
<br />pa•agtaDhs'I`ana lilt praper!y shall lee Ceemea lO Le Situdte0
<br />.At Real Properly In The case of real property dt a5
<br />Physical location Or
<br />let personal Property I , the Case of personal proper!,
<br />w nether to nq'ble DI mart at The residence of The
<br />taxpayer at the lime the notice or e'en is Idea
<br />For Outposts of faragraof Q)re! theresidenceofa Corcorahon
<br />Or partnership shall be deemed to be 'he P!acc at white the
<br />it I exeCUllve office or The business Is located and The
<br />residence Of a taxpayer wbest r,,Sld,mC, 'S w Ihoul the Unilre
<br />States Stan be teemed to be in The District or Columbia
<br />U, Form rbe farm and content Ot the . ^once
<br />refereed to to subsection 'a' strait per ieeSrrrbed by the
<br />Secretary Such nonce Shan be .,Ile nenwrih Slandmg any
<br />enter Pm S, n of taw .egarCmq ,rte term or content Or a
<br />ATiCe of I'le
<br />See section 63231b1 for exceptions to a
<br />valid notice of lien imposed by section 6321 with
<br />respect to:
<br />1 Secunbes
<br />Motor veh¢les
<br />3 Personal DCCPerty puccnasea at :dial
<br />Personal property purchased !n casual sale
<br />5 Personal prcperty sublectea to possessory lieu
<br />c' Real properly tax and special assessment 'Tens
<br />' Resiaenitar properly sublec'to a mechanic
<br />'.Ian lot certain repairs aria In Dr OS•ernenTS
<br />Attorney s :ens
<br />4 Certain insurance conuacss
<br />10 passpook loans
<br />'g'. Retiling 01 Notice. — re' norpo,e,el tit'+
<br />seuroc .
<br />General Rule. —
<br />Unless nerve c'!'en's relde0'n
<br />the manner prescribed .n paragraph 21 Ohq the requued
<br />it filing Period sucn nonce or fen Shan be Healed "111 .an,.. the
<br />date on winch d i fill Olin Ac- O,Cahte witn s.IpSecLen "n ate
<br />me expuabOn Or such 11101hg Perrino
<br />,21 Place For Filing. — A hobce of fen • filed
<br />Owing the repuueC wiling Period snan be e!leclrre emir
<br />sucn nonce at ben is re6led 'm the Oihct, a' .Inch I"
<br />Prior nonce Tit Ian .as ',led and
<br />ii, .n in, is See 'dal Pr DOtrry Ina I.,, or a .iing it
<br />,,,,red and iecordea 'n an'nde• 'o tee exienl 'egu.r,d by
<br />Su OSeclion i!.'Al In n
<br />Pi'n ahv rase n whin 30 days u' "1" 0" , Id Ina date
<br />1.t a relit' ., nn r•r,x If tent under sunparayraph IAI. the
<br />Secretary "Ce, a wrnfen mlermabon Im the manner
<br />prescribed In :egu�al: n issued by ,he Sec•elaiyl
<br />concernmq a change m the taxpayers resdence d a nonce
<br />at such hen is also filed naCCOrdifect -th SuDSectien,l;'o
<br />the Stale In which Such reside Me IS totaled
<br />131 Repulred RNliing Period. — Wnlhecase
<br />of any notice of h[n the term "required rehling period means
<br />!A' Ina 01e year period enC•ng 30 da VS after the taeNfahon
<br />Or 6 -all after the dale Tit me assesonew of The tax and
<br />!el The one -year penoa ending with me expiration ot6yeals
<br />aver The Close of the ,,eredmq rto.aed rer•tinq oenoa for
<br />such notice el I,cm
<br />Sec. 6325. Release Of Lien Or
<br />Discharge Of Property.
<br />'al Release Of !_fen. — Subiw to such
<br />•egUtanpns as the Secretary may DreSCribe. the Secretary shall
<br />%5u, a cerlagale Or release of any Iren'moosed *,In respect TD
<br />any ,ntvnal revenue tax net rater than 30 days after the day on
<br />.inch
<br />t' lrabrlit, Sanshed a Unentorceabie the Secretary
<br />Imds mat the flabcity ter' theamountassessea Ingelner wanail
<br />,merest m respect lh—Ol has been run, satisfied Or has
<br />become legally unenforceable or
<br />!218ondirclepled there's lum'shed to!he $ecrelaty and
<br />accepted by mm a bond that is condltioneel a Pon the Daymefnol
<br />'rte amount assessed together with ail 'merest nI respect
<br />I heap! ..Thin me Time prescribed by taw !+nCluMng any
<br />T,,I"s,On or such time! and 'That is in accordance with such
<br />reou"enlehlS reialinq !OlermS cond'no.5 and loan of the bond
<br />and sueeues Thereon, as may be specified by such requfatione.
<br />Sec. 6103. Confidentiality and Dis-
<br />closure of Returns and Return In-
<br />formation.
<br />ikr Disclosure of Certain Returns and
<br />Return Information For Tax Administration
<br />Purposes. —
<br />'2' Disclosure of amount of wisianding lien if a notice of
<br />ten has been tied persuanl to section 63231f 1. the amount of the
<br />nulslandmg obligation secured by such ben may 6e drsclostO to
<br />any person who furnishes satistaclory written evidence mat he
<br />has a rigor ih the properly subject to such hen or mlends To
<br />Ob,a'm a r,gM m 5.Ch property
<br />I
<br />t�
<br />�I
<br />Entored
<br />as p—ri "T" art ""oe
<br />to
<br />On
<br />•- �.°
<br />Z
<br />Grantor
<br />f
<br />0
<br />Grantees
<br />-i
<br />I ^';
<br />Numerical a
<br />.3
<br />!I
<br />t� t'�,
<br />�
<br />��
<br />1 e
<br />� f
<br />r s• � a Hli �� rn �
<br />0 fit _
<br />h
<br />lm
<br />\ \. n
<br />I
<br />r
<br />(` •" -ar t
<br />r
<br />s
<br />1�
<br />si
<br />Excerpts From Internal Revenue Code
<br />Sec. 6321. Lien For Taxes.
<br />kn y person 1.6 011 to pay any lax neglects or refuses to sw
<br />same after Oed t0. +rte amount neChidng anyr!,onal amount addition to to pr assessable penallyr wnn any costs trial may accrue in adddr @1 Therefor
<br />t a len n fair of of lee United States upon all property
<br />hts to property whether rear or personal belonging
<br />son
<br />Sec. 6322. Period Of Lien.
<br />°~lMless another date IS spe[d'cAlly fixed by taw the hen
<br />Wposed by Wi ion 6321 shall arise at The Time The assessment
<br />a made and Shag continue unlit the I"t) -ley IOr Ina ani0un! so
<br />•. assessed for a jurs"I nl against the tae payer arising out of
<br />sgeh Itabrbtyt is satrshed or becomes unenforceable by reason
<br />of lapse of time
<br />Sec. 6323. Validity and Priority Against
<br />Certain Persons.
<br />1.l Purchaser's, Holders 01 Security in-
<br />terim. Mechanic's barters. And Judgment
<br />LM Creditors.— The lien: reposed by section WI shall
<br />not be yalld as aga rest any purchaser holder O! d situ'ity
<br />InitreSl, mNhaN[ s Deno, or judgment Ire. creditor unld nonce
<br />there! wncIt meets The req m
<br />unttnts on sibseCnce !!' hill
<br />been Iltd on, the secretary
<br />it, Place For Filing Noiice; Form. —
<br />01 Place For Frlmq the nonce Wilfred to m SO
<br />xenon 1.i shall be hell
<br />.Aj under slate Laws
<br />is pear Property m loo. case of teal property In one
<br />on", warm !rte Stale 1 or !rte county or other governmental
<br />subdr,amn: as designated by the laws of sucn State. to
<br />writ. ;rte Properly Subleci to Ina lien's situated, and
<br />"I Pe 0Tral Property In fee rase of personal
<br />property Whe, Tangible or mlangole in one olnce
<br />within the State for Ina county or offer govermnenw
<br />WOC-11col as desrg.ale0 0, Ina laws .r such State
<br />wnicn 'be property sublet! to the Ier' 's ,Waled
<br />lei VhM CIPk Of D'Slrgf Court In alt Othce ct Iht Ue,e o!
<br />the United States distill' court lot the wmual dislric, .n wnicn
<br />Inn D'operty 4ubfec, le hen .s S'tualt0 w"e x, !Tit Stale has
<br />, cl by law designated ore Office which met tS The rtgwrtmeels of
<br />t Ooarag:aPn A, c•
<br />j i'. Wan Retbrder .r Deeds Of The Oat"cl 01 C —entna in
<br />•rte n1i•ce or the Peroretr of Deeds It the o"'! ' -I t''riumb'a t
<br />the pl.pell, Subtecl to Ina ken " ,luaeo ••: the D'sn'c! It
<br />... coma
<br />'2i S•tuS of Pmoe,fy SuoltR To '.ten FOr Purposes Or
<br />pa•agtaDhs'I`ana lilt praper!y shall lee Ceemea lO Le Situdte0
<br />.At Real Properly In The case of real property dt a5
<br />Physical location Or
<br />let personal Property I , the Case of personal proper!,
<br />w nether to nq'ble DI mart at The residence of The
<br />taxpayer at the lime the notice or e'en is Idea
<br />For Outposts of faragraof Q)re! theresidenceofa Corcorahon
<br />Or partnership shall be deemed to be 'he P!acc at white the
<br />it I exeCUllve office or The business Is located and The
<br />residence Of a taxpayer wbest r,,Sld,mC, 'S w Ihoul the Unilre
<br />States Stan be teemed to be in The District or Columbia
<br />U, Form rbe farm and content Ot the . ^once
<br />refereed to to subsection 'a' strait per ieeSrrrbed by the
<br />Secretary Such nonce Shan be .,Ile nenwrih Slandmg any
<br />enter Pm S, n of taw .egarCmq ,rte term or content Or a
<br />ATiCe of I'le
<br />See section 63231b1 for exceptions to a
<br />valid notice of lien imposed by section 6321 with
<br />respect to:
<br />1 Secunbes
<br />Motor veh¢les
<br />3 Personal DCCPerty puccnasea at :dial
<br />Personal property purchased !n casual sale
<br />5 Personal prcperty sublectea to possessory lieu
<br />c' Real properly tax and special assessment 'Tens
<br />' Resiaenitar properly sublec'to a mechanic
<br />'.Ian lot certain repairs aria In Dr OS•ernenTS
<br />Attorney s :ens
<br />4 Certain insurance conuacss
<br />10 passpook loans
<br />'g'. Retiling 01 Notice. — re' norpo,e,el tit'+
<br />seuroc .
<br />General Rule. —
<br />Unless nerve c'!'en's relde0'n
<br />the manner prescribed .n paragraph 21 Ohq the requued
<br />it filing Period sucn nonce or fen Shan be Healed "111 .an,.. the
<br />date on winch d i fill Olin Ac- O,Cahte witn s.IpSecLen "n ate
<br />me expuabOn Or such 11101hg Perrino
<br />,21 Place For Filing. — A hobce of fen • filed
<br />Owing the repuueC wiling Period snan be e!leclrre emir
<br />sucn nonce at ben is re6led 'm the Oihct, a' .Inch I"
<br />Prior nonce Tit Ian .as ',led and
<br />ii, .n in, is See 'dal Pr DOtrry Ina I.,, or a .iing it
<br />,,,,red and iecordea 'n an'nde• 'o tee exienl 'egu.r,d by
<br />Su OSeclion i!.'Al In n
<br />Pi'n ahv rase n whin 30 days u' "1" 0" , Id Ina date
<br />1.t a relit' ., nn r•r,x If tent under sunparayraph IAI. the
<br />Secretary "Ce, a wrnfen mlermabon Im the manner
<br />prescribed In :egu�al: n issued by ,he Sec•elaiyl
<br />concernmq a change m the taxpayers resdence d a nonce
<br />at such hen is also filed naCCOrdifect -th SuDSectien,l;'o
<br />the Stale In which Such reside Me IS totaled
<br />131 Repulred RNliing Period. — Wnlhecase
<br />of any notice of h[n the term "required rehling period means
<br />!A' Ina 01e year period enC•ng 30 da VS after the taeNfahon
<br />Or 6 -all after the dale Tit me assesonew of The tax and
<br />!el The one -year penoa ending with me expiration ot6yeals
<br />aver The Close of the ,,eredmq rto.aed rer•tinq oenoa for
<br />such notice el I,cm
<br />Sec. 6325. Release Of Lien Or
<br />Discharge Of Property.
<br />'al Release Of !_fen. — Subiw to such
<br />•egUtanpns as the Secretary may DreSCribe. the Secretary shall
<br />%5u, a cerlagale Or release of any Iren'moosed *,In respect TD
<br />any ,ntvnal revenue tax net rater than 30 days after the day on
<br />.inch
<br />t' lrabrlit, Sanshed a Unentorceabie the Secretary
<br />Imds mat the flabcity ter' theamountassessea Ingelner wanail
<br />,merest m respect lh—Ol has been run, satisfied Or has
<br />become legally unenforceable or
<br />!218ondirclepled there's lum'shed to!he $ecrelaty and
<br />accepted by mm a bond that is condltioneel a Pon the Daymefnol
<br />'rte amount assessed together with ail 'merest nI respect
<br />I heap! ..Thin me Time prescribed by taw !+nCluMng any
<br />T,,I"s,On or such time! and 'That is in accordance with such
<br />reou"enlehlS reialinq !OlermS cond'no.5 and loan of the bond
<br />and sueeues Thereon, as may be specified by such requfatione.
<br />Sec. 6103. Confidentiality and Dis-
<br />closure of Returns and Return In-
<br />formation.
<br />ikr Disclosure of Certain Returns and
<br />Return Information For Tax Administration
<br />Purposes. —
<br />'2' Disclosure of amount of wisianding lien if a notice of
<br />ten has been tied persuanl to section 63231f 1. the amount of the
<br />nulslandmg obligation secured by such ben may 6e drsclostO to
<br />any person who furnishes satistaclory written evidence mat he
<br />has a rigor ih the properly subject to such hen or mlends To
<br />Ob,a'm a r,gM m 5.Ch property
<br />I
<br />t�
<br />�I
<br />
|