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<br />Excerpts From Inbrnal Revenue Code
<br />Sec. 6321 Lien For Taxes
<br />t} and Dersor. :.apse 1. day 1..t. ta. 'ecyt!s 'r 11,:3.5 Id
<br />pay dM tam! alt!' aiki the .,.w "nG ntew
<br />-- at. adeck 1."f amount aoC.'r— •o rya a• ass t.tie D<na!tp
<br />%oft, Ynsh coy Caw Mat may auto! •r addr!1wl -eerie !
<br />anan be a Ir Ih faYOr of the UW" SWIii ,:Dan a,:::: oPt+tr
<br />?? cad rrgnis to :.""T rh~ .eats c -• o{rso^.a, xro —ill;
<br />' is Ski Dersat
<br />Sec 6322 Period Of Lien
<br />UfWSf if -0fYAr !alit r5 4oeC A ••rM ::a nt % +!n
<br />'� tefMaad DY '•N_ +:1.r. (:jj1 snit! i S! : `:mt < atse_s�rn:
<br />,: I1. mad! anC 3na .n.1., _matt.. .JD••r. !p • ;mn�n• ..
<br />adLKSed : c• a ;vOgmtn, apam }! ;ne u.Da Yrr e•a:nQ We ha0rli1v :} lit MliM nr Mtam!S onfn'0•f labr er: •easCa
<br />W tam ^I t:rnr
<br />Sec 6323 Validity and Priority Against
<br />Certain Persons
<br />1.. Purchaser's, holders 61 Security In-
<br />iKIZtas.«�Mochanie's Litners. And Judgment
<br />Lien Creditors. — to DUXE Y trtr J^ 63i' Snal'
<br />W he valid at Aga'-s1 dnr P -111tr 1.11211 d elf:•:•!♦
<br />,Muni mtchimC i :voq a -rM!
<br />xy:n0• . ... mil.+ '..r rqv ". t .5 x Su5}H.•D a.
<br />]ten "flp b3^tnr Stt'etar {
<br />Place For Filing Notice: Form —
<br />slCYRw :a- tnau OP prcC
<br />y� WEit Vropertr -.; :lX Or <ta! Wapettp n One
<br />Mil _ . -nil Pt sla ?vc, m{CUortty or ollyt Qart Imwal
<br />Ds !nt 1..e DI such. Slate •n
<br />+n:fn !M : apR+ f su01K1 r0 'nl •ten ,3 }Hullo dM
<br />.n: 'tl•ynat P- nperly .r. :a>< .Pf P ;+y�N+
<br />>s.Df +'.a .e; %M+ r]nQrOls � .ntalQrp:< •^ erne Cf1rr.
<br />.Maxi the Slake for lei C-4. o, OW- 90,w wMal
<br />}v0arr: : a+ Cts•QNtM ?r Inr :1..s a! VJf{ State
<br />.r + + + ^' ' ^! G1pN't +UppeC' 19 rn! ,rM S S:I:rall0
<br />l�etetn:. rat D!nrSt':fi fp.1.r• .n ,l:Inxce 1.r "rte :rat 01
<br />the Umloc Stare, d'ttrat rout !n• '1,e ":x!11, 1., "I'll"
<br />+1M 6•oatrry fvtSM.l to :•Y^ •++•fva +M wntnN'!r "nt St.,. ^41
<br />nor oy In /esgna!t0 orre ooze emir mNB tnr rrepxxrplewgscl
<br />tuJQalayrdpr 4 9,
<br />WnD Ott Ores' VI r t05 it + ".t D•t'•:: r ;," - i.1:n1D1. 1r
<br />!M ;iliim;l supito !f :rte .er }
<br />'2 S,ll s 0, a'OCNty Su@!M f1, 1,:e^ cot D,n DPirs m
<br />Jar agraDns ". anC • •,.: Jr +•t s. � .. yr:nnc'a t. •,.a!rr
<br />,a. Real t+rOD lrl a' :n !rd• cast'.:{ '•d' xori a, -I,
<br />pnys:cat"ocason al
<br />•5, + ;rSDnJ= 1.r snit•. .n t'!t :.dX pt as 5p1]I Drppltly
<br />.rd mt. •a. a:b1t !acq:p;e a, .• 1311;1.;1 o' !rte
<br />:aaPa Ye" a! :ne Irm. t1 <'nt¢< o..,rn !• ":rtc
<br />rM Wrp12XS n• p.arayraDt+[) r ®� !nt •13+0111,1 pf a co•0e'at1.n
<br />.r Pat:n<'sn•C Snav be ptlmrn
<br />Dnrv:y! <.lC Ut,t< a!Itc! n -r in< l— S :131" ]''o It
<br />r C3Arrt[{ ^.td'aaDdlel .nr3r'eS "!n'• ,!'•CU!'r. _n•<-
<br />States S a. p{ dNT.L Y - 5
<br />rt!!r•Gd !a .: S•..U••a!rU^ ]. , ^A•.. C'le. S,�C D'1 ,.
<br />Srre!a'. � ^1,r •{ , `.! ., •.. a..,rnSla.,, - -.,q a
<br />Note: See section 6323(bi for exceotions to a
<br />eaint notice of hart imposed by section 6321 NAh
<br />Bspect to
<br />' CCU:.11 ;5
<br />`♦.t.( vehri:ts
<br />%esa't,• J:OQtC'Y purnasx dt re'au
<br />airif!^:d G'oile'ta G,+•.:•ASaC'n L35U3 -a
<br />"C!ron3!jf10.rr!y suDxxicq :�SSeiSGy :.
<br />Dads ixcQtr.l' Ida .i n., S;,tC:d �a55eS>•1e" ,rP,h
<br />aeS•ern::, or - -rK• , .,err!- a r ^.r::r
<br />:en to caryrn :eoa..< an ^- :marpven,n•:,
<br />e: at• ,�su•dr+: r u:or•ef,:
<br />o Reuling Of Notice. —
<br />+Mf•cn
<br />General Rulc —
<br />me m nn. ,^.'csc•xd a:dC'dp" -. 1.r "nr,tox�en
<br />.nbnq p! ~tic scr n,r¢e -•" -r + ^a: ;• „ca:rp as •.:t" nr. •nr
<br />Place For Filing. — A 11111c! a "•en 'elned
<br />1-11 •he
<br />:e,u: -ld 'ro!•^.P x•.12' s a! n{
<br />r. .r r.
<br />SXe. nou.cr t„ :ter 3 ,Mad t at11C! .n .n+rn'nr
<br />Dr•nr rolKr 9r ••M .1+ h•M am)
<br />.. ,. ,. d.nC tr u`•]rt! •- tin •+ -_r• _ r e.!<•, rC:.• "C *:•
<br />d]se
<br />r e .!.•y1..,• n1.+.. r re, ,.n.f+ t.,.:oa.taapn ' Al —
<br />5errt41y •ecxrvM .ntttn rmnemv— ,, m! mane
<br />a'rit!"'r ' eg"W%ons n „eC Dr 'le iH_retarvr
<br />colt— tq a tna+!gt l•l tot Saapirlr s :Gi+dllK! n i n.tNt
<br />of With I,en st atso tat0 "c acco'daMt wdn WpSNINP:11 m
<br />Irk State rat wmen s.cn'Mate+ce rs wcatec
<br />I, Rgeired Riling Period. — Ln aaceae
<br />o! any nolwl:t",M rM ter— rrouxM •N:Irnq pel,00 means
<br />;a..!ne 1,1• Ye o -el?no ny 30 Vd,; aria Ihl eaarrapon
<br />5 adrs abe, roe �a ,, r,, "', 3emml of the tat. ant
<br />B: the e, to a 1.'w` encrnq wet I"t.D.+at,or eiSyN!s
<br />aft" In . alt 5 tctC:1Q reovrte12 '!nbng Pena! !or
<br />Sec 6325 Release Of Lien Or
<br />Discharge Of Property.
<br />d' Release Of Lien. — SuQ;eu !o wcn
<br />•eQua::c ^s a ^•r 5x24 +Y rnlY Q'escn0! !M SKreHrt snail
<br />3}�r a r,nnt d+! . ^.i'ytase Of and iron rmDGSld .':!� rlspKl!0
<br />anal crmue:a. no!!alt, tnan 30 il", arter tnr day on
<br />« l4Dr!+tr Sat•""ic a Untn'011-DN r S-14"
<br />:.3 `nAr !nt':dar! +e, !o• :nt amaun; aSSls+ed ,cq'l trim 1.r!
<br />rr "C • ^, ,. 1u aeon ", r sa.rtnM o' mats
<br />legally ,,,lntaf;.raDl! or
<br />.''90M atttptlC ' 1111 :','�':nrine0 +0!nr 5<Crtt]ry 1210
<br />_ ...preE Q y !'1m d Done tna: 1s i OMAraned uDpn tDt Payment 01
<br />rte dmaunt d}+fSX^ '9QC:n {: wrin at• :n!ertsl In lesk t
<br />X's-Deg Ur law : n l,,dmQ any
<br />n!e�s•r o+ sue1 nme+ a . r , a: l .1 aCcoldaml .1.h sacn
<br />ra:,,•rmin:s'rrdlr ! iq'a lttT3`� ?1Cr,bnt a1d !afm of lnl honC
<br />end fU+etus rneftOn, N may be MWAled by WVh leg.,lattoras
<br />Sec, 6103 Confidentiality and Dis-
<br />closure of Returns and Return In-
<br />formation.
<br />t Disclosure of Certain Returns and
<br />Return Information For Fax Administration
<br />Purposes. —
<br />'S• D,w.,Ufr c' amc;anr or r;ut2 +ir•C +1q !,Rn �t a "fill of
<br />, mats Df<n irrl.:t•rldanl to S<cirpn 5<1't'r+ Int am0�.'n101lM
<br />oul5pr+drnq o0nga'r0n SC c+rd DY SUtn Irin may De E•SCrSlly to
<br />any person woe +u +mints 3a!rseacl_rr .11!11 lvMl+.R !Mew .
<br />^at a ••qn• +n. !nt D +op! +!r +t;Dtic! b wan I,Rn a+ nterldt !C
<br />;Dtarn a r:qn• ,r ,ufn r1rUQt'IY
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<br />E ed ai< OciTn2ept NO,
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<br />Numerical t_-
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<br />'2 S,ll s 0, a'OCNty Su@!M f1, 1,:e^ cot D,n DPirs m
<br />Jar agraDns ". anC • •,.: Jr +•t s. � .. yr:nnc'a t. •,.a!rr
<br />,a. Real t+rOD lrl a' :n !rd• cast'.:{ '•d' xori a, -I,
<br />pnys:cat"ocason al
<br />•5, + ;rSDnJ= 1.r snit•. .n t'!t :.dX pt as 5p1]I Drppltly
<br />.rd mt. •a. a:b1t !acq:p;e a, .• 1311;1.;1 o' !rte
<br />:aaPa Ye" a! :ne Irm. t1 <'nt¢< o..,rn !• ":rtc
<br />rM Wrp12XS n• p.arayraDt+[) r ®� !nt •13+0111,1 pf a co•0e'at1.n
<br />.r Pat:n<'sn•C Snav be ptlmrn
<br />Dnrv:y! <.lC Ut,t< a!Itc! n -r in< l— S :131" ]''o It
<br />r C3Arrt[{ ^.td'aaDdlel .nr3r'eS "!n'• ,!'•CU!'r. _n•<-
<br />States S a. p{ dNT.L Y - 5
<br />rt!!r•Gd !a .: S•..U••a!rU^ ]. , ^A•.. C'le. S,�C D'1 ,.
<br />Srre!a'. � ^1,r •{ , `.! ., •.. a..,rnSla.,, - -.,q a
<br />Note: See section 6323(bi for exceotions to a
<br />eaint notice of hart imposed by section 6321 NAh
<br />Bspect to
<br />' CCU:.11 ;5
<br />`♦.t.( vehri:ts
<br />%esa't,• J:OQtC'Y purnasx dt re'au
<br />airif!^:d G'oile'ta G,+•.:•ASaC'n L35U3 -a
<br />"C!ron3!jf10.rr!y suDxxicq :�SSeiSGy :.
<br />Dads ixcQtr.l' Ida .i n., S;,tC:d �a55eS>•1e" ,rP,h
<br />aeS•ern::, or - -rK• , .,err!- a r ^.r::r
<br />:en to caryrn :eoa..< an ^- :marpven,n•:,
<br />e: at• ,�su•dr+: r u:or•ef,:
<br />o Reuling Of Notice. —
<br />+Mf•cn
<br />General Rulc —
<br />me m nn. ,^.'csc•xd a:dC'dp" -. 1.r "nr,tox�en
<br />.nbnq p! ~tic scr n,r¢e -•" -r + ^a: ;• „ca:rp as •.:t" nr. •nr
<br />Place For Filing. — A 11111c! a "•en 'elned
<br />1-11 •he
<br />:e,u: -ld 'ro!•^.P x•.12' s a! n{
<br />r. .r r.
<br />SXe. nou.cr t„ :ter 3 ,Mad t at11C! .n .n+rn'nr
<br />Dr•nr rolKr 9r ••M .1+ h•M am)
<br />.. ,. ,. d.nC tr u`•]rt! •- tin •+ -_r• _ r e.!<•, rC:.• "C *:•
<br />d]se
<br />r e .!.•y1..,• n1.+.. r re, ,.n.f+ t.,.:oa.taapn ' Al —
<br />5errt41y •ecxrvM .ntttn rmnemv— ,, m! mane
<br />a'rit!"'r ' eg"W%ons n „eC Dr 'le iH_retarvr
<br />colt— tq a tna+!gt l•l tot Saapirlr s :Gi+dllK! n i n.tNt
<br />of With I,en st atso tat0 "c acco'daMt wdn WpSNINP:11 m
<br />Irk State rat wmen s.cn'Mate+ce rs wcatec
<br />I, Rgeired Riling Period. — Ln aaceae
<br />o! any nolwl:t",M rM ter— rrouxM •N:Irnq pel,00 means
<br />;a..!ne 1,1• Ye o -el?no ny 30 Vd,; aria Ihl eaarrapon
<br />5 adrs abe, roe �a ,, r,, "', 3emml of the tat. ant
<br />B: the e, to a 1.'w` encrnq wet I"t.D.+at,or eiSyN!s
<br />aft" In . alt 5 tctC:1Q reovrte12 '!nbng Pena! !or
<br />Sec 6325 Release Of Lien Or
<br />Discharge Of Property.
<br />d' Release Of Lien. — SuQ;eu !o wcn
<br />•eQua::c ^s a ^•r 5x24 +Y rnlY Q'escn0! !M SKreHrt snail
<br />3}�r a r,nnt d+! . ^.i'ytase Of and iron rmDGSld .':!� rlspKl!0
<br />anal crmue:a. no!!alt, tnan 30 il", arter tnr day on
<br />« l4Dr!+tr Sat•""ic a Untn'011-DN r S-14"
<br />:.3 `nAr !nt':dar! +e, !o• :nt amaun; aSSls+ed ,cq'l trim 1.r!
<br />rr "C • ^, ,. 1u aeon ", r sa.rtnM o' mats
<br />legally ,,,lntaf;.raDl! or
<br />.''90M atttptlC ' 1111 :','�':nrine0 +0!nr 5<Crtt]ry 1210
<br />_ ...preE Q y !'1m d Done tna: 1s i OMAraned uDpn tDt Payment 01
<br />rte dmaunt d}+fSX^ '9QC:n {: wrin at• :n!ertsl In lesk t
<br />X's-Deg Ur law : n l,,dmQ any
<br />n!e�s•r o+ sue1 nme+ a . r , a: l .1 aCcoldaml .1.h sacn
<br />ra:,,•rmin:s'rrdlr ! iq'a lttT3`� ?1Cr,bnt a1d !afm of lnl honC
<br />end fU+etus rneftOn, N may be MWAled by WVh leg.,lattoras
<br />Sec, 6103 Confidentiality and Dis-
<br />closure of Returns and Return In-
<br />formation.
<br />t Disclosure of Certain Returns and
<br />Return Information For Fax Administration
<br />Purposes. —
<br />'S• D,w.,Ufr c' amc;anr or r;ut2 +ir•C +1q !,Rn �t a "fill of
<br />, mats Df<n irrl.:t•rldanl to S<cirpn 5<1't'r+ Int am0�.'n101lM
<br />oul5pr+drnq o0nga'r0n SC c+rd DY SUtn Irin may De E•SCrSlly to
<br />any person woe +u +mints 3a!rseacl_rr .11!11 lvMl+.R !Mew .
<br />^at a ••qn• +n. !nt D +op! +!r +t;Dtic! b wan I,Rn a+ nterldt !C
<br />;Dtarn a r:qn• ,r ,ufn r1rUQt'IY
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