|
'Entis as Documaw sea.
<br />86— 1 o 3 o J
<br />�• Grantor
<br />Grantee
<br />Numerical
<br />tha property sualect to the lien Is situated in Ine 'Jisuict at
<br />CoNinbtB:... ..
<br />l�
<br />OF
<br />- $etrIf - received wnllen. mlpretaldn. bn.Ihe,oafts
<br />pfescnbed in regulations issued by the Secretary),
<br />coaermrp a cnange,in the taxW yeas rosdence. danW Ke
<br />of such lien rs also filed to accatdame with subseetlbn (firm-
<br />the Slate In which suCh restdeMe Is Totaled
<br />Js Required RNiNfy•:Perisd. — .Ihwa.ee,
<br />Of any notice of htn; mteterM'ytqutred fefdtnq Pained NOM-
<br />(A) the one•yeat.period ending 30 days after mtt�yt)Mdn
<br />of 6 years after the date at the assessment of the tai and
<br />f BI the one -year period ending with the expiration otsyean
<br />alter the close of the preceding required feffdnp period for
<br />such notice Of ++en
<br />Sec. 6325. Release Of Lien Or
<br />Discharge Of Property.
<br />Ian Release Of Lien. — subleet to such
<br />regulations as the Secretary may prescribe The Secretary Shall
<br />issue a certificate of release of any hen imposed with respect to
<br />any internal revenue tax not later Than 30 days after the day on
<br />whirl.
<br />Ill liability Satisfied at Unenforceable - The Secretary
<br />finds InAt the liability 10, the amount assessed. together with aft
<br />,nleresl in lesp"I thereof nas been fully satisfied of has
<br />become legally unenforceable or
<br />(2i Bond Accepled There is furnished to The Secretary and
<br />accepted by him a bond that is conditioned upon The payment of
<br />the amount assessed . together with all interest m respect
<br />thereof within ;tie time prescribed by law (including any
<br />exlensian of such time) no that is d accordance ..In such
<br />requnemenis relating to terms .CooddionS and form of Me DOnd
<br />and Sureties thereon, es may be specified by Such requbttlarss.
<br />Sec. 6103. Confidentiality and Dis-
<br />closure of Returns and Return In-
<br />formation.
<br />fkl , Ofadesure of Certain Returns and
<br />Return information, For Tax Administration
<br />Purposes. —
<br />(2) Disclosure of amount of outstanding lien It a nolKe of
<br />hen has been Tiled pursuant To slCfion69231fr, the amountotthe
<br />outstanding obligation secured by such hen may be disclosed to
<br />any Person who furnishes satisfactory written evidetlCe that he
<br />has a right in the property subject to such lien at intends to
<br />obtain a light in such properly
<br />IL
<br />Excerpts Frew Mistral Revenue Cede
<br />12) silus of Piassrly Subject To lien - For purposes of
<br />111 and 141 property shall he deemed to be situated
<br />Sec.paragraphs
<br />Lien For Tares.
<br />. (Al Rea Property,. In the case of.. real o(operty. AT its
<br />s7�, sAafa,
<br />Physical location. or
<br />R 11" person haele to pay any la. Mglecrs or refuses to
<br />till Personal Property . In the case of personal property
<br />Pey RM Sant alMr demand. the amouol including any mtei.
<br />wheMet Tangible of intangible at the residence of the
<br />MI. Ntdienal -0, 10, add,tMn fa tax, or asseuable penalty.
<br />11upayer at the time the notice of lien is filed
<br />UpOW Ar$M aefY eeMe MM accrue m aft"" lheeetot -
<br />= � For purpt3ty of paragraph12fiel Ine residenceof acorporatwn -
<br />Am be a tar n feeer tl thf iPMed $NIe3 OW ao PVQWY'
<br />Or partnership shall be deemed to oil me place at which the
<br />ant n lbtl to aft/eet ,' UkMtf. rW or MI TSUI. otlangtrriff.
<br />prerc,pal eAeCutiYe.otlece of The business is located and the
<br />M Stleh Person
<br />feSdence of a taxpayer whose residence is without the United
<br />SSec,,a /�a
<br />Period
<br />States shall bC deemed Id be in the District of Columbia
<br />ec, tAA:IC. VI Lien.
<br />13) Form - The form and content of the notice
<br />unless ieff"Wir "to is ypetd"lly heed Ov law the hen
<br />referred to io. substridn tal shall be prescribed by the
<br />ilee0est by when g32t shall Anse at the time the assessment
<br />Secretary Such notice shall he valid notwithstanding any
<br />is mete ant shelf co,ihnue urlld the I Vbdity for the amount so
<br />other prov,smn of law regarding The form o, content of a
<br />assessed for a ludgment against the laspayer ansinq Out at
<br />notice of fie.
<br />Such Itab,titvl's sabstied or becomes unMlotcea0fe by reason
<br />of lease of time
<br />Note: See section 6323(b) for exceptions to a
<br />Sec. fi323. Validity and Priority Against
<br />'valid notice of lien imposed by section 6321 with
<br />respect to:
<br />Certain Persons.
<br />sal, Purchase's, Raiders 01 Security In-
<br />t Securities
<br />2 Motor vehicles
<br />forests, fRsclumie's Limon, And Judgment
<br />3 Personal property purchased at retail
<br />Lien Creditors. — The hen imposed oy sechon 632, seat,
<br />4 Personal property purchased in casual sale
<br />not tie 'valid 45 against any purcnaser holder of a SKUriIy
<br />5. Persona! DfOPerty subjected to possessory lien
<br />mtafest. mrrnan,( s henor or judgment tiencreoitor umd nm¢e
<br />6 Real properly tax and special assessment liens
<br />Inereof wricn melts the requirements Of S.Osection :f! nas
<br />7. Residential property subject too mechanic's
<br />been fled by the Secretary
<br />lien for certain repairs and imp me
<br />rovents
<br />e Attorney's liens
<br />:ri Place For Filing Notice Form.—
<br />9 Certain Insurance contracts
<br />10 Passbook loans
<br />I1) Place ',;"Filing The notice referred to +n subP
<br />section shall mild
<br />Refiting Of Notice.
<br />um it
<br />'Al Under Slat! laws
<br />Igi —For au•ua,o of nix
<br />- "m)'Iteal Properly - In the case of teat property in one
<br />section
<br />omKe within the Slate for tie County at other governmental
<br />+ti General Rule. — unless no,. or jrn+s,etdecfn
<br />S11bdrv,sroot as designated by the laws of Such State in
<br />the manner prescribed m paragraph Q+ dating me required
<br />whK> the properly subject to the hen is $ihlaled, and
<br />rtwing permit such notice of lien snail or heated as tiled on ttro
<br />fait Perstrtal- hegeity In the case of personal
<br />date on whicn d u fitlonn ac—Q.— wren s„osecf•urt Ihi atlri
<br />woperty whether ling,th or intangible. m one office
<br />the eopi,ahon of such reta.nq period
<br />within. the Stale for tie cqunty. or other govesnmental
<br />i2) Place For Filing. — A notice at lien rallied
<br />Subd-Sula). •as designated by the laws of such State
<br />during Inc requited rehhng period shall Oe elteclrve only
<br />m which the property+ subRtl to The lien r5 situated
<br />rA),I
<br />Of
<br />-. lt6Mlmb Gera Of Dstrict Court m the omKe of the clerk of
<br />� "I such notice of htn is Wiled in tie onice m which the
<br />1M UemMl'iStNK dismKt court for the judicial dtsmci ro which
<br />Pilot notice of lien was hied, and
<br />me arowty Subject to tiM IS $,Tutted whenever Ilse State has
<br />fin in the case of real p,opeiry the fact of rehhng is
<br />net bylaw desgnaled ontomice which meets the tegw~sof
<br />entered and l KOfded in an not- to the extent required by
<br />subparagraph (A) ar
<br />subsection it! (4, and
<br />i6i'�dh Recorder Of Deeds Of The District Of Columbia do
<br />i91 in any case in which 90 days Or more pilot to the date
<br />the office of the Recorder of Deeds of the District of Columbia A
<br />of a refihnp of not— of iwn under sybper liffil p11 (AI. the
<br />tha property sualect to the lien Is situated in Ine 'Jisuict at
<br />CoNinbtB:... ..
<br />l�
<br />OF
<br />- $etrIf - received wnllen. mlpretaldn. bn.Ihe,oafts
<br />pfescnbed in regulations issued by the Secretary),
<br />coaermrp a cnange,in the taxW yeas rosdence. danW Ke
<br />of such lien rs also filed to accatdame with subseetlbn (firm-
<br />the Slate In which suCh restdeMe Is Totaled
<br />Js Required RNiNfy•:Perisd. — .Ihwa.ee,
<br />Of any notice of htn; mteterM'ytqutred fefdtnq Pained NOM-
<br />(A) the one•yeat.period ending 30 days after mtt�yt)Mdn
<br />of 6 years after the date at the assessment of the tai and
<br />f BI the one -year period ending with the expiration otsyean
<br />alter the close of the preceding required feffdnp period for
<br />such notice Of ++en
<br />Sec. 6325. Release Of Lien Or
<br />Discharge Of Property.
<br />Ian Release Of Lien. — subleet to such
<br />regulations as the Secretary may prescribe The Secretary Shall
<br />issue a certificate of release of any hen imposed with respect to
<br />any internal revenue tax not later Than 30 days after the day on
<br />whirl.
<br />Ill liability Satisfied at Unenforceable - The Secretary
<br />finds InAt the liability 10, the amount assessed. together with aft
<br />,nleresl in lesp"I thereof nas been fully satisfied of has
<br />become legally unenforceable or
<br />(2i Bond Accepled There is furnished to The Secretary and
<br />accepted by him a bond that is conditioned upon The payment of
<br />the amount assessed . together with all interest m respect
<br />thereof within ;tie time prescribed by law (including any
<br />exlensian of such time) no that is d accordance ..In such
<br />requnemenis relating to terms .CooddionS and form of Me DOnd
<br />and Sureties thereon, es may be specified by Such requbttlarss.
<br />Sec. 6103. Confidentiality and Dis-
<br />closure of Returns and Return In-
<br />formation.
<br />fkl , Ofadesure of Certain Returns and
<br />Return information, For Tax Administration
<br />Purposes. —
<br />(2) Disclosure of amount of outstanding lien It a nolKe of
<br />hen has been Tiled pursuant To slCfion69231fr, the amountotthe
<br />outstanding obligation secured by such hen may be disclosed to
<br />any Person who furnishes satisfactory written evidetlCe that he
<br />has a right in the property subject to such lien at intends to
<br />obtain a light in such properly
<br />
|