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<br />Excerpts Frem internal Revenue Ceh
<br />Sec 6321. Lien For Taxes.
<br />I-' any to Y/ an) tat "itwta r-r refuses to
<br />afar Ines Sa mf aisle demand Int ameyffa lenrluln i; any t• heir.
<br />eat, 600'i.Onal amount aads1w to lad 0+ 425est"t wane.
<br />Id9eli tr w,In anit"lim Mat ,niy 80ctae :n sdRA'" !!+etNdt
<br />lihafi Se a I.- sd sior N me,UM_w Starts upon .0 Vitro'"?
<br />as)d "+Pots w Or dierry sM"eet'rtptw otr50naf Worse"
<br />N UKh O.$On
<br />Sec 022. Period Of Lien
<br />Uhlesi. an911Vndalt •s ''ltoCA , h.K OY tar the iron
<br />'91po lid by Sacts0^ &ill Shaw, airs! al t *a hme III asSt55^tnfl
<br />,s boat and 1160 Cpnlmut yyntn the i!abrl0l 's' the amount fo
<br />aaassrd i9, 6 IudgmMf "A.S1 tot ,a.paYe. a'r5!YIQ 0." 0e
<br />srKel Pah+ktyl 15 Satrsl,e0 e• beClanes »XHO".aelC by teas"'.
<br />Ol [am OI l .,
<br />Sec 6323 Validity and Priority Against
<br />Certain Persons
<br />ill purcAeser's, fteews 01 Security fn-
<br />lereati, Mechanic's Lioners, And Judgment
<br />lien CredNers. - ' Been rmposrd ay!tenon rT's
<br />hN be -a" as "Alm! any P.Icnase, rower
<br />la«ai. eeechanrC S,,MOr O, ludgmem he, c!edJa: unl` W.It
<br />"weer *" meets iiK 'edfFrlmMf; Of �uO5K1•pn ,'. gas
<br />open t,*d by the secrehq
<br />ilt Plea For Filing Nolks; Form. -
<br />tit ptace s0, N'it; IN ^OIKe stressed IO ,n ss:o
<br />nsetl«i
<br />as ""K or '*a
<br />,M inter Suit u"
<br />i.; AW hoWlY 0 IM rail of:tal DI.Mly ,n oM
<br />NhCe"Phs" IN State fw t!recOUnI, O'Othinglo a newtal
<br />srtMnnrew as dls+9ns" by the !Jost of sac, !Asia m
<br />osltK -,one orepeny_ sitirml to !1,t Ise, rs ssysa d. and
<br />tni'R/Slnji`Trbp • rr •r1, the au of parsOns,
<br />I
<br />Enured as DOcumsnt No.
<br />.+s . Iht set« less -eht lebmy «ems gtr«n nenfari
<br />t2t 14M For Filing, - a noise of Is, rented
<br />j S.rtlainnatt+lt •45 aesl9naM' by the laws " Sath State'
<br />d.snq In, ,ru,•ed rl :s'ng oe'•Od Snarl tt •!fCtt -1,
<br />.n whKh Ine a,"verls, satsiev so 11,e .•en
<br />86- 10259,1
<br />;:.IMtNM C*k d6 Asl,v �oyr. in rise all,ce Of rosecterY O#
<br />CGf
<br />ftr i
<br />i
<br />i
<br />seta onowt'Y "boost ra Hen •t S+ruatra whe,erH II, slate has
<br />i Grantee -7
<br />,.N Oy law issr9,yltt one OlfKt wsKn maels Inertppaww Kos
<br />e..
<br />t
<br />SuOrecl'Un
<br />(Y
<br />S{ A
<br />the aet{.:,? ^I,ry' 1W mats OI lelds ql Ine 6.5r•,r i 1,l CG +vmGan
<br />of ! "Id,q a, •»Pon 1,r .r1, untie. s-- seraph IA? the
<br />I-
<br />0
<br />s
<br />Excerpts Frem internal Revenue Ceh
<br />Sec 6321. Lien For Taxes.
<br />I-' any to Y/ an) tat "itwta r-r refuses to
<br />afar Ines Sa mf aisle demand Int ameyffa lenrluln i; any t• heir.
<br />eat, 600'i.Onal amount aads1w to lad 0+ 425est"t wane.
<br />Id9eli tr w,In anit"lim Mat ,niy 80ctae :n sdRA'" !!+etNdt
<br />lihafi Se a I.- sd sior N me,UM_w Starts upon .0 Vitro'"?
<br />as)d "+Pots w Or dierry sM"eet'rtptw otr50naf Worse"
<br />N UKh O.$On
<br />Sec 022. Period Of Lien
<br />Uhlesi. an911Vndalt •s ''ltoCA , h.K OY tar the iron
<br />'91po lid by Sacts0^ &ill Shaw, airs! al t *a hme III asSt55^tnfl
<br />,s boat and 1160 Cpnlmut yyntn the i!abrl0l 's' the amount fo
<br />aaassrd i9, 6 IudgmMf "A.S1 tot ,a.paYe. a'r5!YIQ 0." 0e
<br />srKel Pah+ktyl 15 Satrsl,e0 e• beClanes »XHO".aelC by teas"'.
<br />Ol [am OI l .,
<br />Sec 6323 Validity and Priority Against
<br />Certain Persons
<br />ill purcAeser's, fteews 01 Security fn-
<br />lereati, Mechanic's Lioners, And Judgment
<br />lien CredNers. - ' Been rmposrd ay!tenon rT's
<br />hN be -a" as "Alm! any P.Icnase, rower
<br />la«ai. eeechanrC S,,MOr O, ludgmem he, c!edJa: unl` W.It
<br />"weer *" meets iiK 'edfFrlmMf; Of �uO5K1•pn ,'. gas
<br />open t,*d by the secrehq
<br />ilt Plea For Filing Nolks; Form. -
<br />tit ptace s0, N'it; IN ^OIKe stressed IO ,n ss:o
<br />nsetl«i
<br />as ""K or '*a
<br />,M inter Suit u"
<br />i.; AW hoWlY 0 IM rail of:tal DI.Mly ,n oM
<br />NhCe"Phs" IN State fw t!recOUnI, O'Othinglo a newtal
<br />srtMnnrew as dls+9ns" by the !Jost of sac, !Asia m
<br />osltK -,one orepeny_ sitirml to !1,t Ise, rs ssysa d. and
<br />tni'R/Slnji`Trbp • rr •r1, the au of parsOns,
<br />I
<br />I, S'ros of piedeny Sdbteed to !oM I" pufDOsoS It
<br />pa; igvpns � * I ane N r ;, doer,? ;nai! 1,r et_mte m oe � tool!!
<br />IA sitar. pradeity .n the case of teal on otriy. at ,is
<br />physKil:o(iuon a,
<br />te. perS0n41 Prooeny ! .mast 0t Dersonat patient
<br />wneme, w .miort'No at me residence dt the
<br />taepaye' at IM_ dale its 1,014! of Iien is Ned
<br />y«pwptnes e!piray5rapnf2r let the re5•dr rr9lcn: ponren
<br />W pailMrSItO Shalt be 34emed is ^e the Ofate at wh.Ct! !It
<br />Vimefpal taRCUltye Once of fiat N;if 53 ,'. I-alm and tot
<br />res.etnet M a lalpaw "t's6 .".I (IR! United
<br />Slates sltall At Ottmta so be ,n Me f},stnC 01 �Oliymwa
<br />i3sr rf '1,t f ±,fm old :Inw! o' list n?"Ce
<br />rekr,ee 1, a sa�stciron tar na!: b• prcscrlbed by -tnt
<br />S.vetary Such :-91:fr. ands, Or •aid tit, w,In5landrnq any
<br />other pfarrs:On Or °aw 'egvsta,, Int 'a- o' cent-! n, a
<br />nonce 0 irm
<br />"le: See section 6323(0, for exceptions to a
<br />valid notice of lien imposed by section 6321 with
<br />respect to:
<br />Securities
<br />? Matw yeh4ies
<br />e sOnas wowly pa,Ghasee 31 ro ae
<br />pefsoru, prdpotty purchased :n caSUa: sale
<br />5 Fergnat properly suGfectw to passes5" oe^
<br />5 flea property tad and sm,a. assessn_,l liens
<br />.'"MSMklliWi plOpearr spofect to a nlecmnlc "
<br />ildn for ce'um runs and rr.^.p!OrM:tnIS
<br />A artarnty "s hens
<br />4 (- ertaln lRSU!ar,;Y OOnIraCIS
<br />IC l= e5ytA0h SVn5
<br />Iqr Railing Of Notice. - nH,ucaanlln,y
<br />XCrry
<br />it• Ge heral Rule. - IV,fess,cnr.tr:,Marrhledm
<br />the manfre, olesc!sw „ Oa,aq,w i, ,,,,,.1,q the reap iitd
<br />rltdrnq perf0d SOtn nets(! 01.,e- NAIL M irti!eC a5 t'Ite on,ht
<br />dUl On rngh n r$ /dte+v, ACS OrOac(t wise S,0SG,n1n, 1R asset
<br />i orowir rhNhe, 14h91ble 01 nstANIONt •.n one Off"
<br />Enured as DOcumsnt No.
<br />.+s . Iht set« less -eht lebmy «ems gtr«n nenfari
<br />t2t 14M For Filing, - a noise of Is, rented
<br />j S.rtlainnatt+lt •45 aesl9naM' by the laws " Sath State'
<br />d.snq In, ,ru,•ed rl :s'ng oe'•Od Snarl tt •!fCtt -1,
<br />.n whKh Ine a,"verls, satsiev so 11,e .•en
<br />86- 10259,1
<br />;:.IMtNM C*k d6 Asl,v �oyr. in rise all,ce Of rosecterY O#
<br />CGf
<br />ftr i
<br />or*or ,wice of Ire, was feed' am
<br />i
<br />seta onowt'Y "boost ra Hen •t S+ruatra whe,erH II, slate has
<br />i Grantee -7
<br />,.N Oy law issr9,yltt one OlfKt wsKn maels Inertppaww Kos
<br />e..
<br />Numerical
<br />SuOrecl'Un
<br />(Y
<br />S{ A
<br />the aet{.:,? ^I,ry' 1W mats OI lelds ql Ine 6.5r•,r i 1,l CG +vmGan
<br />of ! "Id,q a, •»Pon 1,r .r1, untie. s-- seraph IA? the
<br />IfM.piA>6M95y.. witioc; i9 lose.. IMO R sELskro :n 11,/ Je1111V sit
<br />0
<br />rrt
<br />IC
<br />M'.
<br />CL
<br />to
<br />513 f lei L._ t'1it tJ ({rt
<br />�.
<br />root
<br />F
<br />.r
<br />I, S'ros of piedeny Sdbteed to !oM I" pufDOsoS It
<br />pa; igvpns � * I ane N r ;, doer,? ;nai! 1,r et_mte m oe � tool!!
<br />IA sitar. pradeity .n the case of teal on otriy. at ,is
<br />physKil:o(iuon a,
<br />te. perS0n41 Prooeny ! .mast 0t Dersonat patient
<br />wneme, w .miort'No at me residence dt the
<br />taepaye' at IM_ dale its 1,014! of Iien is Ned
<br />y«pwptnes e!piray5rapnf2r let the re5•dr rr9lcn: ponren
<br />W pailMrSItO Shalt be 34emed is ^e the Ofate at wh.Ct! !It
<br />Vimefpal taRCUltye Once of fiat N;if 53 ,'. I-alm and tot
<br />res.etnet M a lalpaw "t's6 .".I (IR! United
<br />Slates sltall At Ottmta so be ,n Me f},stnC 01 �Oliymwa
<br />i3sr rf '1,t f ±,fm old :Inw! o' list n?"Ce
<br />rekr,ee 1, a sa�stciron tar na!: b• prcscrlbed by -tnt
<br />S.vetary Such :-91:fr. ands, Or •aid tit, w,In5landrnq any
<br />other pfarrs:On Or °aw 'egvsta,, Int 'a- o' cent-! n, a
<br />nonce 0 irm
<br />"le: See section 6323(0, for exceptions to a
<br />valid notice of lien imposed by section 6321 with
<br />respect to:
<br />Securities
<br />? Matw yeh4ies
<br />e sOnas wowly pa,Ghasee 31 ro ae
<br />pefsoru, prdpotty purchased :n caSUa: sale
<br />5 Fergnat properly suGfectw to passes5" oe^
<br />5 flea property tad and sm,a. assessn_,l liens
<br />.'"MSMklliWi plOpearr spofect to a nlecmnlc "
<br />ildn for ce'um runs and rr.^.p!OrM:tnIS
<br />A artarnty "s hens
<br />4 (- ertaln lRSU!ar,;Y OOnIraCIS
<br />IC l= e5ytA0h SVn5
<br />Iqr Railing Of Notice. - nH,ucaanlln,y
<br />XCrry
<br />it• Ge heral Rule. - IV,fess,cnr.tr:,Marrhledm
<br />the manfre, olesc!sw „ Oa,aq,w i, ,,,,,.1,q the reap iitd
<br />rltdrnq perf0d SOtn nets(! 01.,e- NAIL M irti!eC a5 t'Ite on,ht
<br />dUl On rngh n r$ /dte+v, ACS OrOac(t wise S,0SG,n1n, 1R asset
<br />i orowir rhNhe, 14h91ble 01 nstANIONt •.n one Off"
<br />'he eewranan 1,l svc *. rN,lmg pengo
<br />.+s . Iht set« less -eht lebmy «ems gtr«n nenfari
<br />t2t 14M For Filing, - a noise of Is, rented
<br />j S.rtlainnatt+lt •45 aesl9naM' by the laws " Sath State'
<br />d.snq In, ,ru,•ed rl :s'ng oe'•Od Snarl tt •!fCtt -1,
<br />.n whKh Ine a,"verls, satsiev so 11,e .•en
<br />;:.IMtNM C*k d6 Asl,v �oyr. in rise all,ce Of rosecterY O#
<br />rrt fuCh na,Kt Of 4an •f +rlils.reel Ins g4l+a m relseh me
<br />the WNW States d,SU.fY Court to, me iWO I drl,f,ci ,n rh,c,
<br />or*or ,wice of Ire, was feed' am
<br />i
<br />seta onowt'Y "boost ra Hen •t S+ruatra whe,erH II, slate has
<br />•n rot '.6se 1,r real pigpen') IM Intl P1 .Hrhnq •5
<br />,.N Oy law issr9,yltt one OlfKt wsKn maels Inertppaww Kos
<br />tnitrtO aYidfK:.rOtO are :n0<, 'v lose f.lenl •tou,•Cd 1,'r
<br />sylypaE JglapR .ai 9,
<br />SuOrecl'Un
<br />.i A':1, aKdrdM is pleads b Ant thSl+• {! li1 C.OiWnGw ,
<br />'N' •^ any <d5C w ,. ^ 4) oars Cott
<br />the aet{.:,? ^I,ry' 1W mats OI lelds ql Ine 6.5r•,r i 1,l CG +vmGan
<br />of ! "Id,q a, •»Pon 1,r .r1, untie. s-- seraph IA? the
<br />IfM.piA>6M95y.. witioc; i9 lose.. IMO R sELskro :n 11,/ Je1111V sit
<br />L
<br />Seci'ary- recexd w 91to mM,mahnn r;. I" otamra
<br />Orescr.bed n regulanons 'ssue0 by !1,e Secrtlaryl
<br />= OnCerMR9 a f!lailgr m fiat Ia.OaYG S r es,IJence 1t a mirce;.
<br />OI.SYa'n AIM is aiSO t, +ed m aecw0inat w.ln Sab1Ml.0n iii m
<br />the State in when suvi .esldent:e is idcailld
<br />fat Retwired Railing Ported. h tewcale
<br />of any n011te 01 hen, the lene`recinted lehnng oerred'- means-
<br />(AI the o,.t year Dttiod ending 30 daysafteitheeliwah4n
<br />of a •tars 6hv the dale v1 Ine aSSes <ment Of the tad am
<br />o, !M a se.v'w per'od erdmq wan me eawnbon ofd years
<br />ane! the Close 01 Ire Crtted,nq In-ed,el,hng per+od for
<br />,,,,,n ,oats 0l ..to
<br />Sec. 6325. Release Of Lien Or
<br />Discharge Of Property.
<br />Release Of Lien. - satq., in t,,h
<br />'tguial+ons 45 !1,t SK+etary may prescrsbt lost Secretary snail
<br />'ISut a Cerirlr:ate 01 rNralie of any han sme056d w0h ftSMI td
<br />any .eternal ?venue la. not: ater than 30 days alter the day On
<br />wncn
<br />li 01b,hly sabsned Or UnenlarttaOlt The Secretary
<br />+,ndz rnal mt :uwety rot me amount assessed. Ippetn' war, a +f
<br />:"We51 11, ,eswt '""Ot etas been UN Sdhineo O/ has
<br />11 -tye 169]11, ,;nMlwteaoie Or
<br />�2re011(16;C6oled ,he,e,slwnlslledlolhe SN,e,a,yan0
<br />11CtO1M by mm a bond Inat,s conamoW upon the Dave entol
<br />.1e amount assessed logernt, wdh ah .,latest ,n Itsoect
<br />intent w,lnm In" t'me wesu,ted by law onclud.ng any
<br />Paens <0n O1 sash Ame, and Mat 's'1, accofdance ran sccn
<br />eau „lmens ne4l:nq !0 !Nets ronm.ons and 1orh1 a" the ttom
<br />MO Mau" m«eeh, a may tie spKitiad by Loth fryatatigne
<br />Sec. 6103. Confidentiality and Dis-
<br />closure of Returns and Return In-
<br />formation.
<br />ikl Died $M N Certain Returns and
<br />Return Information For Tax Administration
<br />►ur1�a. -
<br />11 J•sdeswe at amount ,a o0lsgr!Rn¢� ben !, a rWIKt o!
<br />'see nos Otto lrtt00'arSUant 10 s1, burr fil23lh ineamou0fofthe
<br />oWStandm9 ubipattdn SKUttd by SYCh is" maybe drat losed to
<br />any Verson .YPD fwniShes sal,sfaclory O•MtM esmoriC1 teal h
<br />nai a "got 'n rise olooelfy 5-jowl 10 S"h 1,M 0, !Items 10
<br />o1)1"C a .get ".. it," prODtrly
<br />- --J
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