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<br />Excerpts From Internal Revenue Code
<br />Sec. 6321. Lien For Taxes
<br />+' am per5ch "I"t !c oay any !a, neglects of •eluses to
<br />Pa
<br />y tit same !le, demand !nr amount - ,Mlud'ng any ,rile.
<br />nt cede _a; amount add' D' to ra.. 01 assessable penally
<br />:ogethea wnh any casts that may attrue m adda,dn thereto'
<br />Shan It A ;, en. In rarer of the United Stales ,aOn an property
<br />Alto ghs -,
<br />onnrolelly wfllSntr real or pe,sCnar Dtlong,ng
<br />Sec 6322 Period Of Lien.
<br />UNe65 WhDIhe: date 6 swlf_fiu r,aep Dy 'dw the ben
<br />:mpdS<0 Dy sec,ren 632, sitar) a,:se at the hme Ilse assessRrens
<br />s :'!tads dnr "a; conl,nue unb; !ft' I:aotr!rty !p' ins amCUnl SO
<br />assessed or a ;udomen: agalns! the la,Daye, ar,s :rig cm of
<br />Sucn ua"''v s sA!,sl'" o, becomes unenforceable oy reason
<br />.!'apse
<br />Sec. 6323. Validity and Priority Against
<br />Certain Persons.
<br />at Purchaser's, Molders Of Security in.
<br />tKntt. Mechanics Lieners. And Judgment
<br />Lint Creditors. — me l;ln.mposed by se -coon 632, shall
<br />hot he yand As against any Du,chase, holder of a secu in
<br />:Meese. hlKhan,C S keno, a: ludgmintt! ce ro unlr!noh[e
<br />Ihe'n' whet" mess the •10unemenis
<br />Dells !,teat by the Secretary
<br />Place For Filing Notice; Form. —
<br />'I! Place For F,I,ng ?ne ^once :tle,red :n rr sup
<br />WI-Do tai small be Wito
<br />!AI Under Stale taws
<br />10 Real Proptrfy - In the cast of real property in One
<br />011rce wdhm the Slate tar !hec0unty Or other g"erhmema'
<br />Sabdfygmnl as designated by the laws of Sucn Stale. ro
<br />wh,ch the properly subfecl to the !'En ,s'auale0. and
<br />'ul Personal P,oputy n the cast of m7sonai
<br />Dteperly wnelher tangible o, :n!arlg :" II one otLee
<br />I. Mrt tht Stale to, Ins County or bill. govenmelslal
<br />Subdfvrilonl as designated Dy me laws of such Stale
<br />m whgh the Dloperly sabtec! !p m[ hen :s 51IWIto
<br />or
<br />a vmh ekrt, Of o,sntcl court . In the olhce Of the Cleft, Of
<br />the Uri ted States district court to, the JAICial d,slncl .n winch
<br />ore Drdpefty WNW 10 hen rs situated whenever the Stare has
<br />ON by taw designated One 011.11 wn,Ch mKts !ne ,enuuemM!s oI
<br />SubDaragrapn'.A! of
<br />cCl WQh Rttorde, DI Deeps of lot DISl "t' D! l Jum bra 'r
<br />ells ntl'ce of the ReC G, der Cf Deeds CI Ins D:S :r•., r -,, D
<br />Ins ptppelly SJDrect r.0 Ine ;,to ,5 s,ua!ec .n tIe D:s:':C'
<br />Co'umb'a
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<br />ID is Li
<br />2: S.I.,l n_' Prope,ly sublet To ra dii, Doses d1_
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<br />Grantor
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<br />+eo wr:n!n mrnrmaLnn ':n lne ma"
<br />Grantee
<br />_ PIES, :n •.;u:at:p,S sS,td ,
<br />COr.(trnrn '• ere S<n Ptdr yr
<br />:
<br />061,10m, a,
<br />:e! Persona'. P•e;erty -'n the! dye C! p!rSOna! Dro0e'IY
<br />Ol suin lron,l also l'ICQ,n a[CproanCe w:ln s:ASecrwn::'' n
<br />It Stale
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<br />amt+ Gr.ns';n o! :aw 'egzrr1ng !•,e r..m, c
<br />notes D':'en .. .
<br />Note: See section 6323(b) for exceptions to a
<br />valid notice of lien imposed, by section 6321 -with
<br />reSIA;ct tO.
<br />Sec'art',E5
<br />2 Motor vemcies
<br />3 p ,SDra' P=erll purcrasec a!•eta.;
<br />Pe•sDna� oeerly Drcnaseci ;rt casua, sale
<br />Ferscra! VoDerly suplec!EC t0 possessor.
<br />Pisa! o Droperlr tat, a -D sDec a! assesSme
<br />7 eSiden! :a' D:ODO'iy SabIPC •n d - .,wird �''Sn3
<br />tr Ip! Cerlaln'PGa :tc ono :n!DrovE:'t -.,r5
<br />8 4ttprneys "ens
<br />:rs.ra -,e uGri!,ac:s
<br />'6 Passboci: :Dan;
<br />;I Wiling Of Notice.
<br />SeCrran
<br />General Rule. — Il,:e51 cn 1rt!!IeD ,n
<br />me manor. wesu:Ded :n Da :agrdpr•,.� ling ' >, 'escheat
<br />:elrlrng p!nDC suCn nrr!.cr nt Wren Srdl: DP. "edlPC as n!t0 o ^Ilse
<br />Cate an winch ns '�lee.h accmaanie r,!n - .,,;:se: :on a!le,
<br />!re t.0"At'.+ of such tt ncc
<br />n Place For Filing. — A nc-l' e +:an tellies
<br />dm,.ng me ,edu:•rC ,ebnng p <noC Shea ,.<.n.cn.e rim,
<br />such nm,ce of ""'S'eh!ee :n Ilse -Ifice ,n winch Ilse
<br />prior "I'ce o' bell was heed and
<br />. r m[ .dse :' ,edl prODe+ly ;nC la[l pl :e!:I:ng 's
<br />!
<br />.1-12 and,'een rC!a :n i "C” !o lot e..enl'eQu::eo Dr
<br />,H; '- a • . :. r .^ 3d, me date
<br />.. t a ,el.i :nq nl our _e r. 'en vn,>er paragraph 147. the
<br />- -._.
<br />Sec. 6325. Release Of Lien, Or
<br />Discharge Of Property
<br />a: Release Of Lien. — Svliw! 1 Sucn
<br />'egulahc ^s as!- , Se.:rttar y may c'esir•0e the sei!eta•y slat;
<br />:slue a ceMi CA!, ,lease e arty :rn :mpQ<ed wen !tspra
<br />any .mernar •er<nw rat nor later 'hale 3d, Days ale. •ne day Gn
<br />r n:cn
<br />uaed,lr Sa! -sD.o Qr cmernorceaD %e ne Secre!a,,
<br />, ^• "At Ilse - o+rra.c he amours ass! see ;sine t.. ace
<br />nle•est h e5D<C! ne,eol has D r anm'_r a h
<br />p¢ome ien legally unentc,ceame w
<br />fend ACCe 1. T'ere ,c !�•nrSntC tp ih!SeC!e2'r drC
<br />3[Ce Gleo D'r rim a band, that S cohd !'O"K u;,On the Daymen• of
<br />the dmDUnl dS5e55td Ipgt:ner -,In all .nte•esl ,n ;esWt
<br />!ne,e D! wdn,n the I,me Drecc:'bee Dy' 'aw irncludrng any
<br />catens,on D! S,,C1 he m and, mat's :n acs 0rd'M, wan iLDr
<br />'epu :remP.n t5 reldt:ng le !elms conon,Qns 'llo term O! the Done
<br />ono Will'" thelean, as may be specified by Fuch 1e9u1a1 one.
<br />Sec. 6103. Confidentiality and Dis-
<br />closure of Returns and Return In-
<br />formation.
<br />k' Disclosure of Certain Returns and
<br />Return information For Tax Administration
<br />Purposes.— -
<br />7, D¢Uoswe c! amGUn! c' cuts!amm�q It' a nobct o+
<br />wren has been ,!,o Du'Sean! to SEC ""WZ!fll Ilse amoun,of tot
<br />outs landing obl,galmn secured by Such irtd may bedfst!or"010
<br />any person who furnishes sells /actary ,renter) tvldtM'e Ihtl Y
<br />rids i r :ghl ,n Ilse prOp<'ty iv Clef' !0 Sucn lent a, "lends t.
<br />Ibla :n A right :n Such G „JOer•y
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<br />2: S.I.,l n_' Prope,ly sublet To ra dii, Doses d1_
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<br />5��'ta�'!i<r
<br />a.a. •apes I': aaQ:a G:C$' ys. a be ae! r ...e p!:atfC
<br />+eo wr:n!n mrnrmaLnn ':n lne ma"
<br />lA, Rea, PIOperly m the case Of flat p, e—
<br />_ PIES, :n •.;u:at:p,S sS,td ,
<br />COr.(trnrn '• ere S<n Ptdr yr
<br />ohystcaI IOCahon pr
<br />:•
<br />atndn em:n
<br />- D 9 e!1.paYers :!s,denCe :!dnalrCe
<br />:e! Persona'. P•e;erty -'n the! dye C! p!rSOna! Dro0e'IY
<br />Ol suin lron,l also l'ICQ,n a[CproanCe w:ln s:ASecrwn::'' n
<br />It Stale
<br />•nemer :ang,Dte Df :n!dng,Dle aI lot •eydence o! !h!
<br />rn wm,cr. such ;PS:dCMP's !�CalN
<br />taapaye, at the hme the lolls! o! :t ^'s filed,
<br />rpr DpfpeseS at Caugraph l21le! rht,es:eence D!a r,pe!r,on
<br />or
<br />'31. Required Rattling Period. — Mmtdase
<br />Dart nersh,p snag be deemeo to ±e •nt p!A,e a, wn :tn the
<br />n -t any oct if of hen the le" retuned, . :rig
<br />OrplIra; e.ecul,re nlllCt o! 1Re nus,/:eSS s ICEled ale Ilse
<br />t!�! Dtr,od meanS.
<br />i ^k .line rear period en'u: "y 3C'cdy's
<br />'eS'CCnCe 01 3 tae Da Yet whew residence :s r';hout the unoeo
<br />aftt'!htt.p,aaon
<br />il.: •r...a:r - -e
<br />state snai Dt t e J ^_e f P St .'
<br />alsessm[r: ct !n
<br />"e !a. dnd
<br />3 -e "e yea a z g,r„r re
<br />e.p.•a on D!6years
<br />r_r
<br />e 1 , 9 •�, „ <.. -., .''
<br />eels red 'o n Su asst tan ;a snail oe p•tSV,bed Dy•tne
<br />. <• oat
<br />Sell rrarr Sucn =G!:re scar I. �ar.r - o *w';nslanemg any
<br />amt+ Gr.ns';n o! :aw 'egzrr1ng !•,e r..m, c
<br />notes D':'en .. .
<br />Note: See section 6323(b) for exceptions to a
<br />valid notice of lien imposed, by section 6321 -with
<br />reSIA;ct tO.
<br />Sec'art',E5
<br />2 Motor vemcies
<br />3 p ,SDra' P=erll purcrasec a!•eta.;
<br />Pe•sDna� oeerly Drcnaseci ;rt casua, sale
<br />Ferscra! VoDerly suplec!EC t0 possessor.
<br />Pisa! o Droperlr tat, a -D sDec a! assesSme
<br />7 eSiden! :a' D:ODO'iy SabIPC •n d - .,wird �''Sn3
<br />tr Ip! Cerlaln'PGa :tc ono :n!DrovE:'t -.,r5
<br />8 4ttprneys "ens
<br />:rs.ra -,e uGri!,ac:s
<br />'6 Passboci: :Dan;
<br />;I Wiling Of Notice.
<br />SeCrran
<br />General Rule. — Il,:e51 cn 1rt!!IeD ,n
<br />me manor. wesu:Ded :n Da :agrdpr•,.� ling ' >, 'escheat
<br />:elrlrng p!nDC suCn nrr!.cr nt Wren Srdl: DP. "edlPC as n!t0 o ^Ilse
<br />Cate an winch ns '�lee.h accmaanie r,!n - .,,;:se: :on a!le,
<br />!re t.0"At'.+ of such tt ncc
<br />n Place For Filing. — A nc-l' e +:an tellies
<br />dm,.ng me ,edu:•rC ,ebnng p <noC Shea ,.<.n.cn.e rim,
<br />such nm,ce of ""'S'eh!ee :n Ilse -Ifice ,n winch Ilse
<br />prior "I'ce o' bell was heed and
<br />. r m[ .dse :' ,edl prODe+ly ;nC la[l pl :e!:I:ng 's
<br />!
<br />.1-12 and,'een rC!a :n i "C” !o lot e..enl'eQu::eo Dr
<br />,H; '- a • . :. r .^ 3d, me date
<br />.. t a ,el.i :nq nl our _e r. 'en vn,>er paragraph 147. the
<br />- -._.
<br />Sec. 6325. Release Of Lien, Or
<br />Discharge Of Property
<br />a: Release Of Lien. — Svliw! 1 Sucn
<br />'egulahc ^s as!- , Se.:rttar y may c'esir•0e the sei!eta•y slat;
<br />:slue a ceMi CA!, ,lease e arty :rn :mpQ<ed wen !tspra
<br />any .mernar •er<nw rat nor later 'hale 3d, Days ale. •ne day Gn
<br />r n:cn
<br />uaed,lr Sa! -sD.o Qr cmernorceaD %e ne Secre!a,,
<br />, ^• "At Ilse - o+rra.c he amours ass! see ;sine t.. ace
<br />nle•est h e5D<C! ne,eol has D r anm'_r a h
<br />p¢ome ien legally unentc,ceame w
<br />fend ACCe 1. T'ere ,c !�•nrSntC tp ih!SeC!e2'r drC
<br />3[Ce Gleo D'r rim a band, that S cohd !'O"K u;,On the Daymen• of
<br />the dmDUnl dS5e55td Ipgt:ner -,In all .nte•esl ,n ;esWt
<br />!ne,e D! wdn,n the I,me Drecc:'bee Dy' 'aw irncludrng any
<br />catens,on D! S,,C1 he m and, mat's :n acs 0rd'M, wan iLDr
<br />'epu :remP.n t5 reldt:ng le !elms conon,Qns 'llo term O! the Done
<br />ono Will'" thelean, as may be specified by Fuch 1e9u1a1 one.
<br />Sec. 6103. Confidentiality and Dis-
<br />closure of Returns and Return In-
<br />formation.
<br />k' Disclosure of Certain Returns and
<br />Return information For Tax Administration
<br />Purposes.— -
<br />7, D¢Uoswe c! amGUn! c' cuts!amm�q It' a nobct o+
<br />wren has been ,!,o Du'Sean! to SEC ""WZ!fll Ilse amoun,of tot
<br />outs landing obl,galmn secured by Such irtd may bedfst!or"010
<br />any person who furnishes sells /actary ,renter) tvldtM'e Ihtl Y
<br />rids i r :ghl ,n Ilse prOp<'ty iv Clef' !0 Sucn lent a, "lends t.
<br />Ibla :n A right :n Such G „JOer•y
<br />1
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