|
Excerpts Freat Internal Revenue Code
<br />Sec. 6321 Lien For Taxes
<br />:1 any WWI, :1.011 *C Jay a ^r !a.. eq el'IS 0• 'r ylei IC
<br />Bar trw iam, VII demam .ill Am" , lyd:ng +nv ',IV
<br />ht aad+Ironat amann! addawn !J 4. o, assessadR ttnany
<br />1Na1l+M wren any ccsta mail may aC010! m a0drt'0n mNleO!
<br />SaH! be a t:.n m farm of 1M U-Iled States lw a!l p'pptrt'.
<br />and •,gilt, 1p 0,600" iaZ.4 'al 0' pe +s ^n+. 0e!enn,,llp
<br />to such person
<br />Sec 6322. Period Of Lien
<br />:s1WSS andtner Darr s s;,<nluey - a+ ir•r en
<br />�mDow "at+•u a• nor .:'nor :ir assrssm < -t
<br />.,.ad. ,na Shlti CDnt'nu! un!:•'nr r.1D.:.1. f':< dmodn''...
<br />assessed ,egmro. lq„nt. 'nr a.ea1v a.:S:r;
<br />such i,aGfa, � .ab 11:rS •r OK petty . ^. tr•i ^.crda:c b. '•au:-
<br />Sec 6323 Vahrilty and Priority Against
<br />Certain Persons
<br />-u Purchaser's. Holders Of Security In-
<br />Waetx, Mechanic's Limon, And Judgment
<br />Use Creditors
<br />nnl pa sad n il "I e. ^' a
<br />.nralasl mr, na•, �s- .. - e ::enga:• ..
<br />rllerpr .n cr met:•'r .. r.. ,s.r !:y, z.
<br />pas•: "ire .. '.,!': <'a:'+
<br />Place For Filing Notice; Form —
<br />•:: Ikaf Pt!ypariy :n . e 'aie 01'a` p+OpNlr •^ Dnt
<br />;n,cr nnn.0 ;el 5a :e.c "n., c:,�n:r o osrsr q.• <ernmtn :a
<br />al J<5 :gnaled C. 'ill :J +y Dl y cn Slat. :•
<br />.nor .il:Mrly SuOiK!'C rn. 5+!",.d an+
<br />:.:I Persanil hppl,ty .M case a! pe•10'a.
<br />�Nt ", In"" 1•.
<br />within mt State far 1", :cu•'+ty u: dmel ppyemmenul
<br />5oad :y's :o• :, .as dts'gna!ed 1y n,e ant n+ y:,tn Stilly
<br />: /nt<M1 ins
<br />VOW!, 111117 'G a<n .> 5 : : :,a11C
<br />U.t tanisad Slates alsin11 CO `i for me 144111 disau,
<br />:L1e aleaerly sublftl M 1•<n .S ♦'I,,ail0 :M $fair nJt
<br />apt fay ta. ditupnaled nor D't+[< bn+" mtets IN : tgy.renlent5 G1
<br />tuba 'agraar. :a_ :.
<br />k:•[ iii o•der �1 Dws till 3..51.:. , ..1 lb
<br />,reed+,:
<br />: a<
<br />n
<br />U
<br />Z I)
<br />�•, lEniered as pocuf Gilt Nu-
<br />Grantee
<br />� � "turnerical �_:
<br />:1: 5,S 0 P•o:+errr SuWrM It, n or purp —s.1
<br />,A Alai Prnaer!y ;. •,mr5use tdera`r, da<•ty :.
<br />pnysKai:xanon c'
<br />.A: PPSOaai P.-low, -'nt;a:e ,; +0 <:,v. olnery
<br />wnr!r:r• rq:1�r ,; ... a.p T,t a• file •cs:dence �1 one
<br />'asdaye. ai +re ':me mr �nnc <ei �e^ • •.lee
<br />tot pyrposts o' ...graph 4!: B' -me .es•drnce 0' a • i•oc +at+ ^ -n
<br />,r pa•h +gsn'.p ;Gil 0e des lc .. p:arr a. rc¢n'nor
<br />pr+nC.ca'. t—"t 01nee CI Me tali ^rR > lozat" did Ill
<br />esarr +. o! a'+.Sd<a wset!: +s_ ^rnrr •. .mm,:!.',. l'::'ed
<br />el
<br />Se ,..c .. _ .r.a ._ .y�c•c; airy
<br />Note: See SK?W '13121:', fa excePtiens !c i
<br />^ rotice nt i,en 71oosee L,v Secl :crl 6321 mth
<br />esoec! to
<br />Refiiing Of Notice - ' • <s ,,1 • ,
<br />seL:,On
<br />General Rule. — -
<br />enne•
<br />llfiiel.l Me
<br />:ilia ;, ,., ,, [1 a: •.p ;,e c.
<br />.i: Place For Filing. — a ncr,u c7 lien :en�en
<br />z
<br />0
<br />C
<br />A
<br />n
<br />en
<br />all
<br />^$K1t1a14 feRarvlO wrrtsen +nlolmatwn 1, manner
<br />prlSC':Dld : :eglidl:Lnt 55:fed .',ti Vin`- I Sr:.'C1a, yl
<br />:oncrmnpacnange mme Uapaye• >1es+drncr - +anonce
<br />DI such hen ls also Id<d r': aumdarce..ri suozecnon i +�'n
<br />the Stale :I, MtlCt ;u(n residence ,s !hated
<br />131 RMWired RefifiP4 Period. - m tna.ap
<br />11 any npnce of I+e. the term 'm"ed reln'np pe„od mans
<br />c He o ^t year pe"CA till: ^.0 K nays alter the elalgLCn
<br />c' S wte+t arttr me Cale n' 1 ^e asst5lmrnl 01 !N, and
<br />hl", Iva oe "Paev ^^q «d^ re.p7!':^ ftyea+s
<br />Sec 6325. Release Of Lien Or
<br />Discharge Of Property.
<br />d: Release Of Lien. — s,iD,w td sl,th
<br />a ^s as • ^e :r,; •r7a +y mar :•escr,lr me 5cr. relaly snail
<br />o-5,:e a cu'J:C a'r
<br />I. •.ease 0' any !.tn Imposed a''' " '"M, to
<br />3:) dayz,n<'ine day on
<br />w .,a � : : :ry >al•s':[a ,: r -n IJ«td ^;t , r � Harr
<br />.. .. a, . ".. ., ram.: :. asseute •coem.�y„ln r,:
<br />poor, a_':<ple.^ •ne+r r;, +,t'uo W,t se ^,ew a,id
<br />c.D 'Ono lna';_�- I.D.t: ;. p.;n :nor odymewol
<br />spec)
<br />• i. n. - . :n< [d. 1 5 n a^COroa— with 5,Cn
<br />,Tor t5 N.y q ., "I'S cJn0:b0is doe loin. it the 0016
<br />and wret+as thereon, as may be apecil.d by wch tnUil srom.
<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 Administration
<br />Purposes. —
<br />?' J:sc �OSare o1 am�,r; .,1 J:.s s!ynd•nq ,:<n ' a +once a!
<br />�. ^di pr<n1,1lo 0V'l:.dn• :J S <::Irun r]1k'l1 +: me dmOUn'p +!n!
<br />., .a ^C ny CD g -... -J CY .. ._. may MQ•sCI0sr0IC
<br />anysaCr SCn rhC +urm5nel SanSf {,ID +y w"(1 <n CY 6-4 that `t
<br />has a ,:qns .r. file D,Op,!r su Cleat 10 SuCh lrin or Intends to
<br />f y'.
<br />a
<br />r.i
<br />m
<br />m
<br />4
<br />'t
<br />jl n
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<br />i
<br />Excerpts Freat Internal Revenue Code
<br />Sec. 6321 Lien For Taxes
<br />:1 any WWI, :1.011 *C Jay a ^r !a.. eq el'IS 0• 'r ylei IC
<br />Bar trw iam, VII demam .ill Am" , lyd:ng +nv ',IV
<br />ht aad+Ironat amann! addawn !J 4. o, assessadR ttnany
<br />1Na1l+M wren any ccsta mail may aC010! m a0drt'0n mNleO!
<br />SaH! be a t:.n m farm of 1M U-Iled States lw a!l p'pptrt'.
<br />and •,gilt, 1p 0,600" iaZ.4 'al 0' pe +s ^n+. 0e!enn,,llp
<br />to such person
<br />Sec 6322. Period Of Lien
<br />:s1WSS andtner Darr s s;,<nluey - a+ ir•r en
<br />�mDow "at+•u a• nor .:'nor :ir assrssm < -t
<br />.,.ad. ,na Shlti CDnt'nu! un!:•'nr r.1D.:.1. f':< dmodn''...
<br />assessed ,egmro. lq„nt. 'nr a.ea1v a.:S:r;
<br />such i,aGfa, � .ab 11:rS •r OK petty . ^. tr•i ^.crda:c b. '•au:-
<br />Sec 6323 Vahrilty and Priority Against
<br />Certain Persons
<br />-u Purchaser's. Holders Of Security In-
<br />Waetx, Mechanic's Limon, And Judgment
<br />Use Creditors
<br />nnl pa sad n il "I e. ^' a
<br />.nralasl mr, na•, �s- .. - e ::enga:• ..
<br />rllerpr .n cr met:•'r .. r.. ,s.r !:y, z.
<br />pas•: "ire .. '.,!': <'a:'+
<br />Place For Filing Notice; Form —
<br />•:: Ikaf Pt!ypariy :n . e 'aie 01'a` p+OpNlr •^ Dnt
<br />;n,cr nnn.0 ;el 5a :e.c "n., c:,�n:r o osrsr q.• <ernmtn :a
<br />al J<5 :gnaled C. 'ill :J +y Dl y cn Slat. :•
<br />.nor .il:Mrly SuOiK!'C rn. 5+!",.d an+
<br />:.:I Persanil hppl,ty .M case a! pe•10'a.
<br />�Nt ", In"" 1•.
<br />within mt State far 1", :cu•'+ty u: dmel ppyemmenul
<br />5oad :y's :o• :, .as dts'gna!ed 1y n,e ant n+ y:,tn Stilly
<br />: /nt<M1 ins
<br />VOW!, 111117 'G a<n .> 5 : : :,a11C
<br />U.t tanisad Slates alsin11 CO `i for me 144111 disau,
<br />:L1e aleaerly sublftl M 1•<n .S ♦'I,,ail0 :M $fair nJt
<br />apt fay ta. ditupnaled nor D't+[< bn+" mtets IN : tgy.renlent5 G1
<br />tuba 'agraar. :a_ :.
<br />k:•[ iii o•der �1 Dws till 3..51.:. , ..1 lb
<br />,reed+,:
<br />: a<
<br />n
<br />U
<br />Z I)
<br />�•, lEniered as pocuf Gilt Nu-
<br />Grantee
<br />� � "turnerical �_:
<br />:1: 5,S 0 P•o:+errr SuWrM It, n or purp —s.1
<br />,A Alai Prnaer!y ;. •,mr5use tdera`r, da<•ty :.
<br />pnysKai:xanon c'
<br />.A: PPSOaai P.-low, -'nt;a:e ,; +0 <:,v. olnery
<br />wnr!r:r• rq:1�r ,; ... a.p T,t a• file •cs:dence �1 one
<br />'asdaye. ai +re ':me mr �nnc <ei �e^ • •.lee
<br />tot pyrposts o' ...graph 4!: B' -me .es•drnce 0' a • i•oc +at+ ^ -n
<br />,r pa•h +gsn'.p ;Gil 0e des lc .. p:arr a. rc¢n'nor
<br />pr+nC.ca'. t—"t 01nee CI Me tali ^rR > lozat" did Ill
<br />esarr +. o! a'+.Sd<a wset!: +s_ ^rnrr •. .mm,:!.',. l'::'ed
<br />el
<br />Se ,..c .. _ .r.a ._ .y�c•c; airy
<br />Note: See SK?W '13121:', fa excePtiens !c i
<br />^ rotice nt i,en 71oosee L,v Secl :crl 6321 mth
<br />esoec! to
<br />Refiiing Of Notice - ' • <s ,,1 • ,
<br />seL:,On
<br />General Rule. — -
<br />enne•
<br />llfiiel.l Me
<br />:ilia ;, ,., ,, [1 a: •.p ;,e c.
<br />.i: Place For Filing. — a ncr,u c7 lien :en�en
<br />z
<br />0
<br />C
<br />A
<br />n
<br />en
<br />all
<br />^$K1t1a14 feRarvlO wrrtsen +nlolmatwn 1, manner
<br />prlSC':Dld : :eglidl:Lnt 55:fed .',ti Vin`- I Sr:.'C1a, yl
<br />:oncrmnpacnange mme Uapaye• >1es+drncr - +anonce
<br />DI such hen ls also Id<d r': aumdarce..ri suozecnon i +�'n
<br />the Stale :I, MtlCt ;u(n residence ,s !hated
<br />131 RMWired RefifiP4 Period. - m tna.ap
<br />11 any npnce of I+e. the term 'm"ed reln'np pe„od mans
<br />c He o ^t year pe"CA till: ^.0 K nays alter the elalgLCn
<br />c' S wte+t arttr me Cale n' 1 ^e asst5lmrnl 01 !N, and
<br />hl", Iva oe "Paev ^^q «d^ re.p7!':^ ftyea+s
<br />Sec 6325. Release Of Lien Or
<br />Discharge Of Property.
<br />d: Release Of Lien. — s,iD,w td sl,th
<br />a ^s as • ^e :r,; •r7a +y mar :•escr,lr me 5cr. relaly snail
<br />o-5,:e a cu'J:C a'r
<br />I. •.ease 0' any !.tn Imposed a''' " '"M, to
<br />3:) dayz,n<'ine day on
<br />w .,a � : : :ry >al•s':[a ,: r -n IJ«td ^;t , r � Harr
<br />.. .. a, . ".. ., ram.: :. asseute •coem.�y„ln r,:
<br />poor, a_':<ple.^ •ne+r r;, +,t'uo W,t se ^,ew a,id
<br />c.D 'Ono lna';_�- I.D.t: ;. p.;n :nor odymewol
<br />spec)
<br />• i. n. - . :n< [d. 1 5 n a^COroa— with 5,Cn
<br />,Tor t5 N.y q ., "I'S cJn0:b0is doe loin. it the 0016
<br />and wret+as thereon, as may be apecil.d by wch tnUil srom.
<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 Administration
<br />Purposes. —
<br />?' J:sc �OSare o1 am�,r; .,1 J:.s s!ynd•nq ,:<n ' a +once a!
<br />�. ^di pr<n1,1lo 0V'l:.dn• :J S <::Irun r]1k'l1 +: me dmOUn'p +!n!
<br />., .a ^C ny CD g -... -J CY .. ._. may MQ•sCI0sr0IC
<br />anysaCr SCn rhC +urm5nel SanSf {,ID +y w"(1 <n CY 6-4 that `t
<br />has a ,:qns .r. file D,Op,!r su Cleat 10 SuCh lrin or Intends to
<br />f y'.
<br />a
<br />r.i
<br />
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