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<br />Excerpts From internal Revenue Code
<br />Sec. 6321. Lien For Taxes.
<br />It any Delson Hanle t0 pay any !3a neq,ect5 ;, relu"s t0
<br />pay IM same attC, demand . the amount n Vud,rg any mry
<br />eat. AOalbOnal amd!!n' Add1W to tad of a55e5saDie Penalty
<br />tops ,nm any cents mat may accrue m addmon thereat
<br />$nag be a hen m savor of the Untied States upon all PloCerty
<br />and rights to prowly. welol rn, or De'sonal be.ong,nq
<br />to Such Dv son
<br />Sec 6322. Period Of Lien.
<br />Unless agomeo daft s SWII,cally idea by •w. the le,
<br />Imposed by sochon 6321 shall asst at me hme me assesamem
<br />Is mad[ ana shalt continue until the l,ab,hty far the amount w
<br />assesses !o, a luogmem 293",1 foe ..Dave, a,:smq out of
<br />S.h I,ab"bty; 1S sahSt.ed or becomes uhenlo,CeaDle by lesson
<br />,I la DSI Of Umt
<br />Sec. 6323. Validity and Priority Against
<br />Certain Persons.
<br />:al Purchaser's, Holders Of Security in-
<br />Waists. Mechanic's Lieners" And Judgment
<br />Lien Creditor$. — ft, hen, DOSea D, Srcuoh 632, ant„
<br />"I De v,1,0 as aga,nsf anv ourCnd Str n01tle" a, a sec u,", Inlet eS t meovna S I at luagmenl t.en rem": untll nonce
<br />1"1*01 'w men meets 'he "eQu.' ,nls , l.b5,Co.h
<br />a",, flea by the seae!a! r
<br />n Place For Filing Notice; Form. —
<br />:11 %ace GD, :,:tang 'ne ^Ol.<r reler'M tdn s.:D
<br />Se:l,an tai star' b< I.Ila
<br />IA; Una$, State L
<br />W kal Pem"v I, Ina case O1 real p,opety :r• one
<br />0"Ice w,tn,n me Staitf;rineca,mv v'othvgovtr.men!al
<br />subowsmnt as des,gnated ov the laws D+ such State .n
<br />wh.,n It D'00.l" 11"ItCl to roe hen .s stwled . and
<br />i:,1 personal 9,001 In Ine ease of Dt,"nal
<br />0,00.,y well he' .hq,b!e T ,Mdnq,ple .n One ^fice
<br />.0th, tot S"'t •'0, the c"Ily 01 amer re0yetnmMlal
<br />SubC:r3 "OnI -a5 0es:ghatM cY mt taws of such State
<br />wtIh me D'hw:ly suDRC Io the hen 5 S!,u Led
<br />lei With Clef. D, 01111W r_dy,l :n mt olhct of me I,r, M
<br />the Un,tea stales d,sl,,t Caurf ldl the Nd,c:al a15r'ICl .", which
<br />IM VOW Y'01.1 !0 I.e. ,9 s,lu]ttd wnehrvt, me Star I.,
<br />ntF! by .w sesgnates one o,bCt wn¢n meals the regwremem5 of
<br />sutMa'ag'aDr . AI n"
<br />C, *-to ReCm av pl pesos Of the o:smu 0, CO.umD. In
<br />Ins Mf,ce of !e A", D, at, of peed, Dt the b„t ".CI a! i I,l mD,d
<br />ine pww I, .Pleat to mr seer. s ,!:died I ne Ontr❑ :,,
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<br />as Document CVO.
<br />i tgs—
<br />10 22 3 7 4
<br />Grantor_
<br />Numerical
<br />!� ;n) )
<br />q.
<br />F (� !
<br />J!) fi ?: 1 ? Nil tJ G' t
<br />G,
<br />:2- Saes 00 P,00erly Subject to t,en ro, pwposes of
<br />' P411VW, I'I"C 4 ,..:. +Sla!l OP CEo'C r.t S 1.ateo
<br />A, Real FIC"'!'y m t,t :ale 3! ,ea, P "Opertv al .!s
<br />ll y"'cai location or
<br />,a cc's ono: P•opN•,. .r tr:e case et JE "SOOaI P "Ope,ry
<br />whemer !ang,b.e c, .nrang,t!, 3' the 'CS.denCe If Ine
<br />ta.payer a! Inr rime me ^ •,re e' :ran ; .,,ee
<br />POr purtoses of 0a'a0,3pn,2q R, the'es,a"10 MarO'OO'a(IDn
<br />or ba „nv5n.p stall ee d—er. L r! ;,ace al w ;ht
<br />arm'..
<br />,a, U C4?,ve atl,Ce of 'Me c, .s !ocalto and the
<br />'!s"Oen[e or a td.G]ye, whale •, wrinpU! !ne ftn"tea
<br />Stares Shall to delled !: s” 1, .mD.d
<br />,3, Form 7-If to ^ _ ,.r
<br />'ef"w to �n subseclmn ,a• s ^ad '�> Dresc l,ed by the
<br />secretary Sucr -once sna It .arc -..w.tnsland "nq am
<br />am" prov.s•D, Or raw 'efiVn. -, •he 1 ." can!ent h, a
<br />lol,ce o! ;,en
<br />Note: See section 6323(b) for exceolions to a
<br />valia notice of lien rnposea by section 6321 with
<br />respect to:
<br />secures
<br />!.rota yer,!c;es
<br />%ersonar Droper!p pmc,ased at ,eta,
<br />A Persona: pfoD^Qy pufCnaSea !n CdSlta, save
<br />S PE'SC ^.' p'Dp2iy' Sd DlecttC !O pQs5esso,y ,en
<br />e Real protwny ta,, ana sol,val assessn.en! ,•en5
<br />Resloenhar p wLerty 5- ;biew_, a,n<Cna "IG
<br />en far cetlam •eo3n5 ago II ^.prb'ter'.e,Is
<br />Arta mey s pens
<br />4 lertal. .n SIr a Ice co d!r acts
<br />+C Passbco %roans
<br />g Refiling Of Notice. —
<br />Setbpn
<br />General Rule. — 155 -ahrr c' ea
<br />the marine, Nesc! bec " ca "ag,apn
<br />rel,Ing l '-g ' Speo0 tlnct,Ce,l. el narl De! "t CAIdP"d e qOun, l"ena e
<br />Cafe an r"ucn ,t .1 "'.4c•Ir atCrlda CP
<br />the e- D.rdhpn at suc, ,ehhnq oenod
<br />d'. Place For Filing. — A no::ce D: ten ,ehuo
<br />duung !ht ,equnta !N,:mg DFroC Sna +. br rllen,rP Ir
<br />". such notice e! ..en ,s ,ehle0 .n !hr DI!ICe n wn,cn !nr
<br />,,,a, nobU of hen was bled and
<br />.. - ". re a: 0""',v t e ,act ,el"I,ny ,
<br />2. tC CnC 11,
<br />aea ."+ a.n .nOP' I'. !ne Prlenl ,tqu,rad Ov
<br />'..alt wr.un i0 cars o: m. . , m In, dale
<br />of a ,q q of not ¢r of — —, tvbtNraggtM IAI- the
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<br />SK,elaty 'ecelvea .,.it" mlermalron „n Iffy manna,
<br />p'esrnber a, ssned by I..P $errela,yl
<br />concerning a cnange,n toe iatoayer s tes,dence ,f a notice
<br />Of such III.* also eied ,n accordance. t" s•:CSechOn ltl,n
<br />Ile State In wh.ch such "es,de a rs located
<br />f31 Rewired Railing Period. — inthecase
<br />of a hobceolhen Ihetefm 'regwred reld.hg benoa means -
<br />"A:. In' all Year DR-0 enemg 30 Call attar theew.abon
<br />rears all!, the o +' ^e 95Y >cmenl O! the I" no
<br />81 Ile One rear be-c enamg wl!n the eap, Ian o16'yeats
<br />art. mr
<br />close a, ", O'red,ng'equnec ,ehlmq Dame 'a,
<br />_urn -ctlE9 of l,en
<br />Sec. 6325. Release Of Lien Or
<br />Discharge Of Property.
<br />Release Of lien. — sub!ee! - to such
<br />•rG�:ahons as me Secretary gay 0,15pllbe I" Secretary shall
<br />asue a cuUl,care o"dease of any hen Imposed wan resieC[ to
<br />anv .nlanaf •evence la. „ot.hl Iha, 30 days after tee day on
<br />went,
<br />Sabsbed m Unento,cea0h, - !ne 5ec,elary
<br />4rids matmeI.b,,,lrfor me amp r assessed. fcgetne, w.tn an
<br />rle"11 ,n .sec, !,erect . ^.as been 1,lly sabsned n, n3s
<br />...time tegaby L.,WCrceable or
<br />Eo n
<br />?, a ACCebled rte,e .s tumaned to the Sec,eaty and
<br />dcc 101ed by ,,m A bond Ihal ,S eona!honed .pan the Daymenl at
<br />'9t a!nnunl dsses5eo !Ogelne, ..In all interest „ "escecl
<br />'neeol wdn,n me Nine Orescneed by !aa. .nCluoing any
<br />v tens,$^ of Su_n Ilene" ana ,hat Is "n acco,0ance In 56Ch
<br />'equ- ninon!, Wal:ng!o:r s:onOd,ons ana form of the bona
<br />and saretin thereon, a+ may be specified by such •equiltiont,
<br />Sec. 6103. Confidentialitv and Dis-
<br />closure of Returns and Return In-
<br />formation.
<br />r Disclosure of Certain Returns and
<br />Return Information For Tax Administration
<br />Purposes. —
<br />21 Dsclosure cf amour! e' r:!stannmq.•e�. I' a nobtt al
<br />':en has been n40 Dcs'.anr .o ,ec;,an 63:3,'. ;re amount of me
<br />ulstane,nG obf "ga!ro se:old by so: "e'en ma y be d,sclosed to
<br />anv Carson who 1urm5he5 sat"slar tn: y wr,tlen efhahoct that N
<br />has a ",g„ r - ine ; 11,e'I, s, e.I .o S,,, !,en 0, lend; In
<br />lb! a ",ght n —11 orOpe.�r"
<br />t�t
<br />�i
<br />a
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<br />1r
<br />I
<br />i
<br />I
<br />!
<br />i
<br />� , m
<br />Excerpts From internal Revenue Code
<br />Sec. 6321. Lien For Taxes.
<br />It any Delson Hanle t0 pay any !3a neq,ect5 ;, relu"s t0
<br />pay IM same attC, demand . the amount n Vud,rg any mry
<br />eat. AOalbOnal amd!!n' Add1W to tad of a55e5saDie Penalty
<br />tops ,nm any cents mat may accrue m addmon thereat
<br />$nag be a hen m savor of the Untied States upon all PloCerty
<br />and rights to prowly. welol rn, or De'sonal be.ong,nq
<br />to Such Dv son
<br />Sec 6322. Period Of Lien.
<br />Unless agomeo daft s SWII,cally idea by •w. the le,
<br />Imposed by sochon 6321 shall asst at me hme me assesamem
<br />Is mad[ ana shalt continue until the l,ab,hty far the amount w
<br />assesses !o, a luogmem 293",1 foe ..Dave, a,:smq out of
<br />S.h I,ab"bty; 1S sahSt.ed or becomes uhenlo,CeaDle by lesson
<br />,I la DSI Of Umt
<br />Sec. 6323. Validity and Priority Against
<br />Certain Persons.
<br />:al Purchaser's, Holders Of Security in-
<br />Waists. Mechanic's Lieners" And Judgment
<br />Lien Creditor$. — ft, hen, DOSea D, Srcuoh 632, ant„
<br />"I De v,1,0 as aga,nsf anv ourCnd Str n01tle" a, a sec u,", Inlet eS t meovna S I at luagmenl t.en rem": untll nonce
<br />1"1*01 'w men meets 'he "eQu.' ,nls , l.b5,Co.h
<br />a",, flea by the seae!a! r
<br />n Place For Filing Notice; Form. —
<br />:11 %ace GD, :,:tang 'ne ^Ol.<r reler'M tdn s.:D
<br />Se:l,an tai star' b< I.Ila
<br />IA; Una$, State L
<br />W kal Pem"v I, Ina case O1 real p,opety :r• one
<br />0"Ice w,tn,n me Staitf;rineca,mv v'othvgovtr.men!al
<br />subowsmnt as des,gnated ov the laws D+ such State .n
<br />wh.,n It D'00.l" 11"ItCl to roe hen .s stwled . and
<br />i:,1 personal 9,001 In Ine ease of Dt,"nal
<br />0,00.,y well he' .hq,b!e T ,Mdnq,ple .n One ^fice
<br />.0th, tot S"'t •'0, the c"Ily 01 amer re0yetnmMlal
<br />SubC:r3 "OnI -a5 0es:ghatM cY mt taws of such State
<br />wtIh me D'hw:ly suDRC Io the hen 5 S!,u Led
<br />lei With Clef. D, 01111W r_dy,l :n mt olhct of me I,r, M
<br />the Un,tea stales d,sl,,t Caurf ldl the Nd,c:al a15r'ICl .", which
<br />IM VOW Y'01.1 !0 I.e. ,9 s,lu]ttd wnehrvt, me Star I.,
<br />ntF! by .w sesgnates one o,bCt wn¢n meals the regwremem5 of
<br />sutMa'ag'aDr . AI n"
<br />C, *-to ReCm av pl pesos Of the o:smu 0, CO.umD. In
<br />Ins Mf,ce of !e A", D, at, of peed, Dt the b„t ".CI a! i I,l mD,d
<br />ine pww I, .Pleat to mr seer. s ,!:died I ne Ontr❑ :,,
<br />C,olumb "a
<br />e
<br />3
<br />f
<br />1
<br />3
<br />r.
<br />0
<br />toolln
<br />fD
<br />a�
<br />yo
<br />_r
<br />as Document CVO.
<br />i tgs—
<br />10 22 3 7 4
<br />Grantor_
<br />Numerical
<br />!� ;n) )
<br />q.
<br />F (� !
<br />J!) fi ?: 1 ? Nil tJ G' t
<br />G,
<br />:2- Saes 00 P,00erly Subject to t,en ro, pwposes of
<br />' P411VW, I'I"C 4 ,..:. +Sla!l OP CEo'C r.t S 1.ateo
<br />A, Real FIC"'!'y m t,t :ale 3! ,ea, P "Opertv al .!s
<br />ll y"'cai location or
<br />,a cc's ono: P•opN•,. .r tr:e case et JE "SOOaI P "Ope,ry
<br />whemer !ang,b.e c, .nrang,t!, 3' the 'CS.denCe If Ine
<br />ta.payer a! Inr rime me ^ •,re e' :ran ; .,,ee
<br />POr purtoses of 0a'a0,3pn,2q R, the'es,a"10 MarO'OO'a(IDn
<br />or ba „nv5n.p stall ee d—er. L r! ;,ace al w ;ht
<br />arm'..
<br />,a, U C4?,ve atl,Ce of 'Me c, .s !ocalto and the
<br />'!s"Oen[e or a td.G]ye, whale •, wrinpU! !ne ftn"tea
<br />Stares Shall to delled !: s” 1, .mD.d
<br />,3, Form 7-If to ^ _ ,.r
<br />'ef"w to �n subseclmn ,a• s ^ad '�> Dresc l,ed by the
<br />secretary Sucr -once sna It .arc -..w.tnsland "nq am
<br />am" prov.s•D, Or raw 'efiVn. -, •he 1 ." can!ent h, a
<br />lol,ce o! ;,en
<br />Note: See section 6323(b) for exceolions to a
<br />valia notice of lien rnposea by section 6321 with
<br />respect to:
<br />secures
<br />!.rota yer,!c;es
<br />%ersonar Droper!p pmc,ased at ,eta,
<br />A Persona: pfoD^Qy pufCnaSea !n CdSlta, save
<br />S PE'SC ^.' p'Dp2iy' Sd DlecttC !O pQs5esso,y ,en
<br />e Real protwny ta,, ana sol,val assessn.en! ,•en5
<br />Resloenhar p wLerty 5- ;biew_, a,n<Cna "IG
<br />en far cetlam •eo3n5 ago II ^.prb'ter'.e,Is
<br />Arta mey s pens
<br />4 lertal. .n SIr a Ice co d!r acts
<br />+C Passbco %roans
<br />g Refiling Of Notice. —
<br />Setbpn
<br />General Rule. — 155 -ahrr c' ea
<br />the marine, Nesc! bec " ca "ag,apn
<br />rel,Ing l '-g ' Speo0 tlnct,Ce,l. el narl De! "t CAIdP"d e qOun, l"ena e
<br />Cafe an r"ucn ,t .1 "'.4c•Ir atCrlda CP
<br />the e- D.rdhpn at suc, ,ehhnq oenod
<br />d'. Place For Filing. — A no::ce D: ten ,ehuo
<br />duung !ht ,equnta !N,:mg DFroC Sna +. br rllen,rP Ir
<br />". such notice e! ..en ,s ,ehle0 .n !hr DI!ICe n wn,cn !nr
<br />,,,a, nobU of hen was bled and
<br />.. - ". re a: 0""',v t e ,act ,el"I,ny ,
<br />2. tC CnC 11,
<br />aea ."+ a.n .nOP' I'. !ne Prlenl ,tqu,rad Ov
<br />'..alt wr.un i0 cars o: m. . , m In, dale
<br />of a ,q q of not ¢r of — —, tvbtNraggtM IAI- the
<br />0
<br />t
<br />z
<br />e
<br />c
<br />7
<br />A
<br />IL
<br />H
<br />M
<br />SK,elaty 'ecelvea .,.it" mlermalron „n Iffy manna,
<br />p'esrnber a, ssned by I..P $errela,yl
<br />concerning a cnange,n toe iatoayer s tes,dence ,f a notice
<br />Of such III.* also eied ,n accordance. t" s•:CSechOn ltl,n
<br />Ile State In wh.ch such "es,de a rs located
<br />f31 Rewired Railing Period. — inthecase
<br />of a hobceolhen Ihetefm 'regwred reld.hg benoa means -
<br />"A:. In' all Year DR-0 enemg 30 Call attar theew.abon
<br />rears all!, the o +' ^e 95Y >cmenl O! the I" no
<br />81 Ile One rear be-c enamg wl!n the eap, Ian o16'yeats
<br />art. mr
<br />close a, ", O'red,ng'equnec ,ehlmq Dame 'a,
<br />_urn -ctlE9 of l,en
<br />Sec. 6325. Release Of Lien Or
<br />Discharge Of Property.
<br />Release Of lien. — sub!ee! - to such
<br />•rG�:ahons as me Secretary gay 0,15pllbe I" Secretary shall
<br />asue a cuUl,care o"dease of any hen Imposed wan resieC[ to
<br />anv .nlanaf •evence la. „ot.hl Iha, 30 days after tee day on
<br />went,
<br />Sabsbed m Unento,cea0h, - !ne 5ec,elary
<br />4rids matmeI.b,,,lrfor me amp r assessed. fcgetne, w.tn an
<br />rle"11 ,n .sec, !,erect . ^.as been 1,lly sabsned n, n3s
<br />...time tegaby L.,WCrceable or
<br />Eo n
<br />?, a ACCebled rte,e .s tumaned to the Sec,eaty and
<br />dcc 101ed by ,,m A bond Ihal ,S eona!honed .pan the Daymenl at
<br />'9t a!nnunl dsses5eo !Ogelne, ..In all interest „ "escecl
<br />'neeol wdn,n me Nine Orescneed by !aa. .nCluoing any
<br />v tens,$^ of Su_n Ilene" ana ,hat Is "n acco,0ance In 56Ch
<br />'equ- ninon!, Wal:ng!o:r s:onOd,ons ana form of the bona
<br />and saretin thereon, a+ may be specified by such •equiltiont,
<br />Sec. 6103. Confidentialitv and Dis-
<br />closure of Returns and Return In-
<br />formation.
<br />r Disclosure of Certain Returns and
<br />Return Information For Tax Administration
<br />Purposes. —
<br />21 Dsclosure cf amour! e' r:!stannmq.•e�. I' a nobtt al
<br />':en has been n40 Dcs'.anr .o ,ec;,an 63:3,'. ;re amount of me
<br />ulstane,nG obf "ga!ro se:old by so: "e'en ma y be d,sclosed to
<br />anv Carson who 1urm5he5 sat"slar tn: y wr,tlen efhahoct that N
<br />has a ",g„ r - ine ; 11,e'I, s, e.I .o S,,, !,en 0, lend; In
<br />lb! a ",ght n —11 orOpe.�r"
<br />t�t
<br />�i
<br />
|