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Excerpts From Internal Revenue Code
<br />Sec. 6321. Lien For Taxes.
<br />I. any :,,,San liable :C Dar a', la. neglects Cr 10
<br />Day the same 1100" demand the 1,01" vgt!udl by any ."e'.
<br />tit adddmnal amount add I " tc tax . o! assessaD :e pena'!y
<br />O", --In any ppSIS Mat may aCCrue 'n add'! on !herelol
<br />shall be a lien in !aror 0! the (tined States upon ad vocie'ly
<br />am nghls to Drnoefly. Wtethel lea or pelsonaI oe+onq'pg
<br />to Stlp person
<br />Sec 6322. Period Of Lien.
<br />Unless 7•!011,91 Cate rs soent,callr I lied D. -aw_ the •rm
<br />'Posto by section&$. shall arise at the Lme me assessment
<br />rs made a ^.d spa!: conuhue unto the ,ao.'ity for Ile amount so
<br />:.esed :or a il+dgmrll agalnsl :1e -agog Ye' a:snq col N
<br />such Iraerl.I, ', sdn5r:ea o "becomes un!n +broad D :C Dr "eason
<br />o' lapse c! omit
<br />Sec. 6323 Validity and Priority Against
<br />Certain Persons.
<br />Purchaser's, Holders Of Security In-
<br />isrests. Mechanic's Lienors. And Judgment
<br />Lien Creditors. — the fill :. - loosed Dr sere "on 532•snac
<br />not De raua as aga :r•sl any pu'Cnaser 'older of a We ui.iv
<br />, ter es! mecnan•c s lens' er '(19mern Ile . c D ' sent l Ili
<br />'nerell wh..cn meals !be 'epu:remer:s su"W:ch J '+as
<br />:Yen '.tea by the Secteiary
<br />,b Place For Filing Notice; Form. —
<br />+! tnate cOr , tee route Vei,red Io m scD
<br />sanon ra: stlat: be lilac 1,1
<br />!Ai under State taws
<br />f%! Real P'ppelly .:n me case of real potbelly m. one
<br />o'•KL w.!hm rot Start lGr lot Caont'y orpn"gpverhment ] i
<br />slaw-, or. as des.9haltd by let laws of Such State In
<br />x-fbCn the awelty WNW 10 the !:en 15 S :lualed, and
<br />p,y '"sonar "soon" !n the case 1,l Dusanal
<br />DyotRny wntller Iangr0le " 1nlingr0e r1, one ofb[e
<br />.rlhhr IM Still for Ina tow,ty or ahe, g.— hyllMlal
<br />sayd lItsoll -15 de Signaled by the laws of Such Slate
<br />wmCh the property subl"I to Ile Iran .5 511oaleo
<br />or
<br />ley wan Cud Ot O,slr¢t Cll n the omce Anne her. of
<br />the l)hrlee State a6lllct cowl fo• the Iosi distill in wh.ce
<br />IM Plop"Iy sublet? to seen'S vlualed whenever Ile State has
<br />not by law designated a" office whim meets the Itpo:remmts 01
<br />subpaliglaDn :A: or
<br />CI With ReCOlder 01 Deeos Of The U.strrct 01 Columbia '.r.
<br />tit Olice 01 the ptc010e et Dee05 III he Oil!, :: 1,t [' hellDid •
<br />!u progeny sub;ett :a the !:en is slluatea r. Ice C :sir:a
<br />columD•a
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<br />Numerical Pill
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<br />Excerpts From Internal Revenue Code
<br />Sec. 6321. Lien For Taxes.
<br />I. any :,,,San liable :C Dar a', la. neglects Cr 10
<br />Day the same 1100" demand the 1,01" vgt!udl by any ."e'.
<br />tit adddmnal amount add I " tc tax . o! assessaD :e pena'!y
<br />O", --In any ppSIS Mat may aCCrue 'n add'! on !herelol
<br />shall be a lien in !aror 0! the (tined States upon ad vocie'ly
<br />am nghls to Drnoefly. Wtethel lea or pelsonaI oe+onq'pg
<br />to Stlp person
<br />Sec 6322. Period Of Lien.
<br />Unless 7•!011,91 Cate rs soent,callr I lied D. -aw_ the •rm
<br />'Posto by section&$. shall arise at the Lme me assessment
<br />rs made a ^.d spa!: conuhue unto the ,ao.'ity for Ile amount so
<br />:.esed :or a il+dgmrll agalnsl :1e -agog Ye' a:snq col N
<br />such Iraerl.I, ', sdn5r:ea o "becomes un!n +broad D :C Dr "eason
<br />o' lapse c! omit
<br />Sec. 6323 Validity and Priority Against
<br />Certain Persons.
<br />Purchaser's, Holders Of Security In-
<br />isrests. Mechanic's Lienors. And Judgment
<br />Lien Creditors. — the fill :. - loosed Dr sere "on 532•snac
<br />not De raua as aga :r•sl any pu'Cnaser 'older of a We ui.iv
<br />, ter es! mecnan•c s lens' er '(19mern Ile . c D ' sent l Ili
<br />'nerell wh..cn meals !be 'epu:remer:s su"W:ch J '+as
<br />:Yen '.tea by the Secteiary
<br />,b Place For Filing Notice; Form. —
<br />+! tnate cOr , tee route Vei,red Io m scD
<br />sanon ra: stlat: be lilac 1,1
<br />!Ai under State taws
<br />f%! Real P'ppelly .:n me case of real potbelly m. one
<br />o'•KL w.!hm rot Start lGr lot Caont'y orpn"gpverhment ] i
<br />slaw-, or. as des.9haltd by let laws of Such State In
<br />x-fbCn the awelty WNW 10 the !:en 15 S :lualed, and
<br />p,y '"sonar "soon" !n the case 1,l Dusanal
<br />DyotRny wntller Iangr0le " 1nlingr0e r1, one ofb[e
<br />.rlhhr IM Still for Ina tow,ty or ahe, g.— hyllMlal
<br />sayd lItsoll -15 de Signaled by the laws of Such Slate
<br />wmCh the property subl"I to Ile Iran .5 511oaleo
<br />or
<br />ley wan Cud Ot O,slr¢t Cll n the omce Anne her. of
<br />the l)hrlee State a6lllct cowl fo• the Iosi distill in wh.ce
<br />IM Plop"Iy sublet? to seen'S vlualed whenever Ile State has
<br />not by law designated a" office whim meets the Itpo:remmts 01
<br />subpaliglaDn :A: or
<br />CI With ReCOlder 01 Deeos Of The U.strrct 01 Columbia '.r.
<br />tit Olice 01 the ptc010e et Dee05 III he Oil!, :: 1,t [' hellDid •
<br />!u progeny sub;ett :a the !:en is slluatea r. Ice C :sir:a
<br />columD•a
<br />. :Z. S r.;s r, o.OMr•v 5,tei T,...en L,. C:,"ses ^.'
<br />varag•abhs:• c,a! - 'tsar!'. "It •:e C -.ea;, ce
<br />.AI Fta! 'repe•tr •n the case D! ••a! cropet :y at Is
<br />DnYS ar location o
<br />.e: personal F•ocat•r I. me Case of ati schai properly
<br />whe!he! tahg;ele il .nlalgb�l a+ Ina res.a... e 01 lie
<br />la.paye• a' Ce !,me Ile n ' :m _! !:let
<br />Fm purposes c! Diagram l"tl.e' !be fesaecre d! a cor,o! a1:on
<br />Da!I ^e'crt.v sna•! be deemed "e of which !1e
<br />prrnC.pol exec,bs'e Dff'Ce dl n[ ^usrr.PSS :s :ccalt and !be
<br />Saes :9^! -e teemed to nit a :.slam C.2
<br />p
<br />tele••td 10 :h supsw1on� a 1,a :! bP p esi'bea by !he
<br />secteta" Sac^ rdl.ce : ^:a;l e
<br />o!w.lhslahc,'y anv
<br />weer prc+.s:cr " a. •ega:n
<br />no!-:e e
<br />Note: See section 6323:0; for exceptions to a
<br />aallo ., otice of lien !mposee by section 5321 with
<br />respectto
<br />Secu,:Ies
<br />"dtor veh¢,es
<br />Pe'sote , _. asec at re:e.:
<br />`erscha'. DraptYti
<br />pe'SOna! �IaDelty Scc:eslec!D p,ssessc'y e
<br />tw
<br />aea1 D, i!y tax and sbe:.re ' 3sses5'IeI'•';en5
<br />?esrder a'
<br />Refiling Of Notice. — -
<br />sen.o^
<br />General Rule. —
<br />!nit manner prescr:oea :r ;aragw:; ",g the tegmltd
<br />abanq Denea 1.11 nr¢e It I:".cal! De rea!e as r, led 01!1e
<br />nits on whet,':t i 1111,CarcP w : :''�.• :;aril.. a.."
<br />Ina e.D••al— of such lenhng sense
<br />,r Place For Filing. — A 1,,n!:,e Dr .e1 let,'"
<br />doling the :egu"en :e11I1na 0,' 0 snag: Cee!IeC: :.e nnl,
<br />soon nolae c! hen s •e"Im me once n wbllh Ile
<br />p1101 notice of I.m was bled Attu
<br />-. Ina P11110', case It real plopen me lase of l""ll; s
<br />Gn;eted and T -111,4 .n are mde.'n Ina eaten! •coon Pd Dr
<br />su DSe,'.or :. . a.:e
<br />Case .r w cl. yO I.a'i 'lr ,-1 G'P prior In I" date
<br />robe :nit - 11-111-0 : In unnn --ii 'Al. the
<br />Secretary '"oiler! w ,len mrdrm]tron . n the manner
<br />Ina SPt'2:ai,,
<br />concerning a change in in, ta+oaye, s resrdenCE :t a npbGe
<br />01 SoCn bens also !'ltd .n ofco'ddnce well syoSPCbOn!f! :r
<br />Ile Slate 1. wmcn 5ucn res.Cence +s Iacalea
<br />131 Rewired Reuling Period. — nnlecase
<br />C' an.y nolKe Ct teen the farm •eau ed r l,!hg petrol mea'S_
<br />:A Ile one '.ear Det'nd trod.. g 30 days Alt, the eaptratlOn
<br />:2a's ale ,e 1,a 1 e =smmt o' 1. a it. and
<br />';ne one -,ea u ,ce _rqw :n lne rip :ra..cnm6YCars
<br />dtyE Ile Close : e c ""-- 'ea V•ec'e. -I'. `Q per oc to,
<br />• rpT.c! o! I'll
<br />Sec. 6325. Release Of Lien Or
<br />Discharge Of Property.
<br />:a! Release Of Lien. — s�•Dltn •� such
<br />- deigns 35; ^?�ei'e :a :y may Dreicr!be !1,e Secreta•y Shall
<br />:isut d rrr +: •.r ale ^':ai!a sr o! dny' �• mDpsed w !n'CSDtC! :D
<br />arty _ ^!etna!'elfl lax ^o! a!er man j0cats alter !be gay o;
<br />w MC..,
<br />1' li3prl!•.y 5d::sbe0 e• _!nenlo'cuole The S,cre :aty
<br />tics ! ^ a: the ;•aD:o'v !o: ;he amoun: assessed !^gethe, wan x01
<br />'n'e'wt 'n 'ascot! !ne•eo! ^.as been !_ly sa•.; :led 1,r has
<br />. can't lega!!r cnentorceabh w
<br />'eond A¢eDtee ie,Gt s!•;mshed!s the Secretary and
<br />ac[epteC fir 1,..:m d bOnC lhd: r5 r:dna +1100M upon !1,t pd"me'! Dt
<br />'he amount assess!➢ togetnP• wltl a ;; :nteres! in resin
<br />:_ -d• ..thin !1,e tame e'esc•rbed sy law' i :ncl.dn; any
<br />e•,ens:Dn et slat` I:. ^.e: and ! ^a: 1s .n ac.'o!canCe with st;n
<br />eou "emtnl5 rela] :1,q !c t.,'ms cenClbsns am !Orm al the Dond
<br />ana aoilthn tnercon, u they be specified by wch regulations
<br />Sec. 6103. Confidentiality and Dis-
<br />closure of Returns and Return In-
<br />formation.
<br />Disclosure of Certain Returns and
<br />Return information For Tax Adminisiration
<br />Purposes. —
<br />-0- Insure ^! amo.,m o' %tvanamg !yen '.t a iota, o!
<br />•:en has been 11 "d oarsuan! s..lich J2311! !1,e amount a+!he
<br />crotslane mg obngahon eccreo D. such hen maybe disclosed to
<br />any person wha turmShes tdhSfaCld•y wnifln lY,deMt IMl t`e
<br />has a •.gm :n me OrCCe'!Y k:Clt[t !o such l,h or .gronds 10
<br />cb!a.r. a .: g,, o s;;,' o'eperp.
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<br />~
<br />En
<br />Fed as
<br />I �!
<br />z
<br />t
<br />i
<br />O
<br />t I�
<br />ij
<br />hart :r
<br />-
<br />Gramee
<br />Ii
<br />Numerical Pill
<br />m. {{
<br />_
<br />X
<br />tjtII
<br />j!!
<br />3
<br />. :Z. S r.;s r, o.OMr•v 5,tei T,...en L,. C:,"ses ^.'
<br />varag•abhs:• c,a! - 'tsar!'. "It •:e C -.ea;, ce
<br />.AI Fta! 'repe•tr •n the case D! ••a! cropet :y at Is
<br />DnYS ar location o
<br />.e: personal F•ocat•r I. me Case of ati schai properly
<br />whe!he! tahg;ele il .nlalgb�l a+ Ina res.a... e 01 lie
<br />la.paye• a' Ce !,me Ile n ' :m _! !:let
<br />Fm purposes c! Diagram l"tl.e' !be fesaecre d! a cor,o! a1:on
<br />Da!I ^e'crt.v sna•! be deemed "e of which !1e
<br />prrnC.pol exec,bs'e Dff'Ce dl n[ ^usrr.PSS :s :ccalt and !be
<br />Saes :9^! -e teemed to nit a :.slam C.2
<br />p
<br />tele••td 10 :h supsw1on� a 1,a :! bP p esi'bea by !he
<br />secteta" Sac^ rdl.ce : ^:a;l e
<br />o!w.lhslahc,'y anv
<br />weer prc+.s:cr " a. •ega:n
<br />no!-:e e
<br />Note: See section 6323:0; for exceptions to a
<br />aallo ., otice of lien !mposee by section 5321 with
<br />respectto
<br />Secu,:Ies
<br />"dtor veh¢,es
<br />Pe'sote , _. asec at re:e.:
<br />`erscha'. DraptYti
<br />pe'SOna! �IaDelty Scc:eslec!D p,ssessc'y e
<br />tw
<br />aea1 D, i!y tax and sbe:.re ' 3sses5'IeI'•';en5
<br />?esrder a'
<br />Refiling Of Notice. — -
<br />sen.o^
<br />General Rule. —
<br />!nit manner prescr:oea :r ;aragw:; ",g the tegmltd
<br />abanq Denea 1.11 nr¢e It I:".cal! De rea!e as r, led 01!1e
<br />nits on whet,':t i 1111,CarcP w : :''�.• :;aril.. a.."
<br />Ina e.D••al— of such lenhng sense
<br />,r Place For Filing. — A 1,,n!:,e Dr .e1 let,'"
<br />doling the :egu"en :e11I1na 0,' 0 snag: Cee!IeC: :.e nnl,
<br />soon nolae c! hen s •e"Im me once n wbllh Ile
<br />p1101 notice of I.m was bled Attu
<br />-. Ina P11110', case It real plopen me lase of l""ll; s
<br />Gn;eted and T -111,4 .n are mde.'n Ina eaten! •coon Pd Dr
<br />su DSe,'.or :. . a.:e
<br />Case .r w cl. yO I.a'i 'lr ,-1 G'P prior In I" date
<br />robe :nit - 11-111-0 : In unnn --ii 'Al. the
<br />Secretary '"oiler! w ,len mrdrm]tron . n the manner
<br />Ina SPt'2:ai,,
<br />concerning a change in in, ta+oaye, s resrdenCE :t a npbGe
<br />01 SoCn bens also !'ltd .n ofco'ddnce well syoSPCbOn!f! :r
<br />Ile Slate 1. wmcn 5ucn res.Cence +s Iacalea
<br />131 Rewired Reuling Period. — nnlecase
<br />C' an.y nolKe Ct teen the farm •eau ed r l,!hg petrol mea'S_
<br />:A Ile one '.ear Det'nd trod.. g 30 days Alt, the eaptratlOn
<br />:2a's ale ,e 1,a 1 e =smmt o' 1. a it. and
<br />';ne one -,ea u ,ce _rqw :n lne rip :ra..cnm6YCars
<br />dtyE Ile Close : e c ""-- 'ea V•ec'e. -I'. `Q per oc to,
<br />• rpT.c! o! I'll
<br />Sec. 6325. Release Of Lien Or
<br />Discharge Of Property.
<br />:a! Release Of Lien. — s�•Dltn •� such
<br />- deigns 35; ^?�ei'e :a :y may Dreicr!be !1,e Secreta•y Shall
<br />:isut d rrr +: •.r ale ^':ai!a sr o! dny' �• mDpsed w !n'CSDtC! :D
<br />arty _ ^!etna!'elfl lax ^o! a!er man j0cats alter !be gay o;
<br />w MC..,
<br />1' li3prl!•.y 5d::sbe0 e• _!nenlo'cuole The S,cre :aty
<br />tics ! ^ a: the ;•aD:o'v !o: ;he amoun: assessed !^gethe, wan x01
<br />'n'e'wt 'n 'ascot! !ne•eo! ^.as been !_ly sa•.; :led 1,r has
<br />. can't lega!!r cnentorceabh w
<br />'eond A¢eDtee ie,Gt s!•;mshed!s the Secretary and
<br />ac[epteC fir 1,..:m d bOnC lhd: r5 r:dna +1100M upon !1,t pd"me'! Dt
<br />'he amount assess!➢ togetnP• wltl a ;; :nteres! in resin
<br />:_ -d• ..thin !1,e tame e'esc•rbed sy law' i :ncl.dn; any
<br />e•,ens:Dn et slat` I:. ^.e: and ! ^a: 1s .n ac.'o!canCe with st;n
<br />eou "emtnl5 rela] :1,q !c t.,'ms cenClbsns am !Orm al the Dond
<br />ana aoilthn tnercon, u they be specified by wch regulations
<br />Sec. 6103. Confidentiality and Dis-
<br />closure of Returns and Return In-
<br />formation.
<br />Disclosure of Certain Returns and
<br />Return information For Tax Adminisiration
<br />Purposes. —
<br />-0- Insure ^! amo.,m o' %tvanamg !yen '.t a iota, o!
<br />•:en has been 11 "d oarsuan! s..lich J2311! !1,e amount a+!he
<br />crotslane mg obngahon eccreo D. such hen maybe disclosed to
<br />any person wha turmShes tdhSfaCld•y wnifln lY,deMt IMl t`e
<br />has a •.gm :n me OrCCe'!Y k:Clt[t !o such l,h or .gronds 10
<br />cb!a.r. a .: g,, o s;;,' o'eperp.
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<br />_r1
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