|
?
<br />k
<br />st t
<br />ii
<br />�y[i
<br />it
<br />I
<br />txcerpl= From Internal Revenue Code
<br />Sec. 6321. Lien For Taxes
<br />M avY Dt",.n '.Salt 'J pay any r3. ntgrKll 'eludes to
<br />pay the yarn• arty dtrnane 'he rnoun, 'rnotud,nq any ,rte+
<br />al Wdlro'vr h Vti av'dn'an tC !a, ar assessable penally
<br />I.W11e1 .11, any I. that may aCLCUt 'n idMhOn fnN[f0Y
<br />snap be a ben in taro; of the utut" SUDS upon all Proper',
<br />aria r,gh!s 1c MoWly wet~ real �= personal brlonq,rp
<br />IV 5uCn De'sOn
<br />Sec 6322 Period Of Lien.
<br />'1hfe15 A-In" date 's 'p—t'Laily 1•.td .. -..a« :he
<br />:
<br />in pow by setbon (mil spill 01St dr he bole Ine awsshr1lnl
<br />rs made 1.6 snail ronflifue vnhl !,t banally to' in, amaun, so
<br />as ltssta ;o, A judgment ag.imst ?lie ta.paye' s+nq out of
<br />I. ab:l, ry' r5 Shc'5tltd oecOmts :rhenlpec eablC D1' mason
<br />01 4ps! : ,mr
<br />Sec. 6323 Validity and Priority Against
<br />Certain Persons
<br />ar Purchaser's, Holden Of Security In-
<br />lerests, Mechanic's Lioners, And Judgment
<br />Lion Credllers. — !lie ben :mposea Dy Como 163, sou:
<br />not be valid a5 aita —I any pu,cha5e' n0ider or a SCC ,,
<br />,nlNesl mfnamc s,,eno- or lodgment' e^ rredrt0, env I n01,i!
<br />Ihnresu .h.cl meets he ea''',moots `. s,...5ernpn
<br />bee-, 1,W n, the Sec gel,,,
<br />1t, Place For Filing Notice; Form. —
<br />.:, P13Ct fe: F.!.% `ht ,auto ""r"d
<br />SNbon .a; shay, a< 1•led
<br />,a� un0e' Stale taws
<br />rr; Neat property - m roe :.ase olrea! p aaeft, 'n one
<br />On— wnh.n Inestate rat t�tca,r: ems'governmer•tal
<br />SYOOrv,lrp" Y,5 dts.Qrated by Ine rows of S,,, Stale
<br />.nKn ae property subject to rot It, '.s s'wled and
<br />011 . P, SOnet Properly m Ile .a51 If ptlsona:
<br />Motif. .he!hel lang,ole o, mtanq,ble r, one olb:.e
<br />IsMin IM Slate tot IM count) . or other gollernmenlal
<br />wbid- irl as CesrgnalM ^.y Ine ; w at seen Stare
<br />I .nrcn foe pl�perly 511,1 l !J :lie ,'t r. .s s. uated
<br />o'
<br />(at ywtb clerk 016ntn1 Cow: rn ins alto or' :n t -_ ... c'
<br />1M t.!lfed SUtt3 dwi,ril Court 10, lot Iu0 >r Cal arslrri!:n wn'c r•
<br />Ma aPoNMty wblKl to hen !s saoaled ."neve, the Stale nas
<br />net by lair daslgnaltd one othce «nrcn met!s the tMquuehruws of
<br />subparagraph lAr c
<br />.C'. Wan 1`1411 rn Oeeas 01 'lie 9srrrl (?I Co�umbra :
<br />me,if,CeoI the Nt:cuan :1,tens a' Ile D'S'. of ;Qr.,,_r.o•d ,
<br />Ins p +.ppe =fr suole:: Ic Ink 'uer r.> - : :ua!eC .n Ink E.ee.r: J'
<br />Columba
<br />I
<br />d as Documa�r i`t;•
<br />At
<br />-21 S'IUS W P:epe.ly Su"M 10 ;..n Fa' Civil es o'
<br />..a,aq.
<br />IA alit :Yooe'Ir rn '.he Cast of bold' ,!"cly dl rls
<br />pnYSrcal...Iran a
<br />rel ' >PSOaa; i., sR•t, r Ine case sl pr' <pnd. p'aperty
<br />..,r rangrale c. 7anGrb 1 of !lie
<br />!a.partl ar :lie I -me 1nr'WI:C. n!:e !dec
<br />For ou'voses M pa'agraph l2{ iN1 he'e'd.,,: a Of a ra'pa'aPGn
<br />or pa'rnersn.c soar be dfemtC. ro -a :lie ;.lace a, . an:._n me
<br />pnnc'r'd1 !atC ubve ofixf ae the n., nt11 :s l0 -1111 and the
<br />:tsrdence nl a !a.pdye` wh;'11 'ts: -u!t:r w:tr9u'_ flit lnn!d
<br />Slates spat! he detmtd 1C ^✓ 'C. ?:s:ec' `rl myra
<br />TV ir 5't heC,,.�^ d? .. ' Ceti
<br />SK—la" su) l ,Pere sTlb lie .d,:r. �=olwr "I'rd,nq an
<br />oche, i' :V:Srpn o' law •tgaw -l; !lie rCr C' Cnn'ent n1 d
<br />'a! ",
<br />Note: See section 6323io) for exceptions to a
<br />valid notice of lien Imposed by seclw 6321 v,0
<br />respect to
<br />it UIO'':en.C'e5
<br />.. �trsraar p:npne .,,rr3s;,c di .::.
<br />?ers=:na': Cmce!P; ;� +I�ar ^!e 3ossessc ;l :_
<br />1. -1 ., cp:`t:d: o. a - ,ntr:1 ier
<br />..es. dent;,: De.
<br />A:lo--zv
<br />.. �asSCLUA`Cd'S c
<br />Reliling 01 Notice. —
<br />General Rule. —
<br />.,con
<br />4pN.an
<br />Cale
<br />the e.p.rdl'a^ of
<br />Place For Filing. — A oboe' al nth Te eeo
<br />., -d r C 'carer ^'0pt :ly 71, 'dtt ..
<br />.,Toted doe ,e<n'aM'n J, ,C 'lie t +:enl tQu: ea ny
<br />t.I the
<br />I
<br />k !
<br />iI
<br />Ile
<br />H
<br />H
<br />Secretary nc<lved carmen mro'mabon I,n in, mamltl
<br />presrr'b!a .n ;!q'1 %db Dn1 1 S':tn 1, he S,Crr!dr yi
<br />concermnq a tnangt ,n me ,,:pare: s nsrderK.e +! anobct
<br />0t 5ucn Iron r5 al5p fled I. ". acco:aanct w'tn suttKeclron (!r rn
<br />In, Slate r, wtucn sOCn resmenc, -S located
<br />t3, Rquired RdHing Period. — in the case
<br />D; any n,ab[e of hen !be term "reomnd 'ernnq period means
<br />IA: InC ;ne -year ae,,M end'nq 30 days ailerthe liap,til lOn
<br />o' 6 vrars 311t' 'he ^ate nl Ink assn SSment of in' tat and
<br />h: the one year pe„Ja erdrnq «nn the ex p,l ahan at 6 Veit s
<br />ell,' •lie close Of rot D1H 11'+q 110 -lid 'eW ny period for
<br />Sec 6325. Release Of Lien Or
<br />Discharge Of Property
<br />at Release Of Lien. — subject to such
<br />- equl,lrpns at :he Sec'eta :nay p!escrrbe the Secretary shall
<br />%sue a c' " nrca!e of :Neese of any !yen :inflosed w.th!rspetl to
<br />a ^Y' ^!,!Ial r ,venue !,, :Dl late, than 30 days all,, the day no
<br />«mcrr
<br />tr:tmr!y Satar,eo o' U^ forceaa ;e 'he Secretor
<br />ds!na• the l:apnr.y lo` r" amoun! asses., Ioge!hr[,an
<br />�t'H1 rn ,,spell 1 ^e,e41 hds hten Sdb Shea 0, nas
<br />,nr 119,11y �rttnlort ld lilt a'
<br />:'' 9nnd Areectce ? ^err �s ta'msnea m the seaetan and
<br />10nd•1'Onec upon InCpaymen10!
<br />r amowli a11151e0 lagehe' «nh "I 'let es! rn 'especl
<br />Ine !r. r pr,SU" bed ny J. IrnCludmQ any
<br />. _n :,..,,....m ano lnat .5'n accnraance wen sec,
<br />Cr pu•'efllen" 1111!�nq c` items cond.hons and lorm a! In, nova
<br />slid canna Iaaeon, as may, be specified by such retffu41tions.
<br />Sec 6103 Confidentialitv and Dis-
<br />closure of Returns and Return In-
<br />formation.
<br />Disclosure of Certain Returns and
<br />Return Irdormalion For Tax Administration
<br />Purpeses. —
<br />;, Oy<:psurz of ama::r, ct uuluamm�g 'hen :! a nonce a'
<br />n ^as Deer. 1!,ell to sect,on 553711. In, amount aline
<br />_IS,anC rig onbga! 0n strrued 0y sucn lren may be O's,;Oiea lrr
<br />p _ cant, !v'ms,es salr,two,y .ntfen evldexe inat lie
<br />"d5 J y
<br />' - n !lie proM- , 1)"C! 'G ).. , l,tn Of ^Iehd1 :o
<br />'Cllr angh! rn llu.r, p"PNly
<br />7
<br />�i
<br />
|