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70
<br />Entered 311 00"Cum"Min' No'
<br />2 L1 2
<br />12j S-Iors Of NNIHICIV SUI)JIM3 10 Lien . For purposes of
<br />seciefiffir received
<br />pwag'aphs: I T and 141 VICON1 V'h" " seemed 10 b"r..fied
<br />ago
<br />Sec. 6321. Lien For Taxes.
<br />A; Real Properly � 1. the Cast of real progeny off IS
<br />A \ 71,
<br />If any person foible to Day any Iiim neglects a, Fetuses to
<br />Physical location Of
<br />18i Personal P•operty in the
<br />of Such lien is also filed on accordance With SubSecten (f, A
<br />Slate
<br />Nh,
<br />case of personal properly
<br />whether !a-g0fte a, niang,ti;e, at the residence of The
<br />the in which Such res,dNI is located
<br />0
<br />E'
<br />A
<br />top"w Wth try costs "I may aunt m addition thibrifal
<br />lovelesudericeola corporation
<br />01, 111"vired, hilfital Peril. , — in ve, usi
<br />al I;Iffl III FaVW at the Unilled States upon all property
<br />or partnership shall be deemed 10 te the olaCi at vil the
<br />at any notice offien.theterns "required refiling Womild-
<br />and igh'S a proliftehil wobsto real or personal belonging
<br />1"Ift"pal of"ClEutlort Office Of the bullreSS IS located and the
<br />IA, the One-year period ending 30 days after the reroofflw"Mman
<br />to such Person
<br />les"Icnct 01 A taxpayer yChOse ItsIdence H volmoul The United
<br />of 6 rears after the date III the jo,segoarrent of The lax, and
<br />Sec. 6322. Period Of Lien.
<br />iii.
<br />N_�
<br />3, Fo,m' ',hot Color and ctinte,F' of thbi'monc,,
<br />its
<br />Unless av ' Mother date jps Specifically fired Dy law, Crime !Itln
<br />hele"ed to 'r, subsection =a• "Ift Ot pv"C�Fcmea by the
<br />M0,
<br />CL
<br />Secretary Such Police small be ' +a:.d norrovol"Slaldi
<br />4 made and shag continue until The liability for Ine amount so
<br />'? a"
<br />othe, at av, •rg,8,0-hq Me to!m a, content of a
<br />70
<br />Entered 311 00"Cum"Min' No'
<br />2 L1 2
<br />IT 17
<br />Excerpts From Internal Revenue Code
<br />12j S-Iors Of NNIHICIV SUI)JIM3 10 Lien . For purposes of
<br />seciefiffir received
<br />pwag'aphs: I T and 141 VICON1 V'h" " seemed 10 b"r..fied
<br />ago
<br />Sec. 6321. Lien For Taxes.
<br />A; Real Properly � 1. the Cast of real progeny off IS
<br />concerning change the loco Payers reSxdt/1ce.JirDIK!'
<br />If any person foible to Day any Iiim neglects a, Fetuses to
<br />Physical location Of
<br />18i Personal P•operty in the
<br />of Such lien is also filed on accordance With SubSecten (f, A
<br />Slate
<br />SY trig Same after demand. the amount luimclud.ng any into.
<br />case of personal properly
<br />whether !a-g0fte a, niang,ti;e, at the residence of The
<br />the in which Such res,dNI is located
<br />0
<br />E'
<br />A
<br />top"w Wth try costs "I may aunt m addition thibrifal
<br />lovelesudericeola corporation
<br />01, 111"vired, hilfital Peril. , — in ve, usi
<br />al I;Iffl III FaVW at the Unilled States upon all property
<br />or partnership shall be deemed 10 te the olaCi at vil the
<br />at any notice offien.theterns "required refiling Womild-
<br />and igh'S a proliftehil wobsto real or personal belonging
<br />1"Ift"pal of"ClEutlort Office Of the bullreSS IS located and the
<br />IA, the One-year period ending 30 days after the reroofflw"Mman
<br />to such Person
<br />les"Icnct 01 A taxpayer yChOse ItsIdence H volmoul The United
<br />of 6 rears after the date III the jo,segoarrent of The lax, and
<br />Sec. 6322. Period Of Lien.
<br />iii.
<br />Q JD
<br />3, Fo,m' ',hot Color and ctinte,F' of thbi'monc,,
<br />its
<br />Unless av ' Mother date jps Specifically fired Dy law, Crime !Itln
<br />hele"ed to 'r, subsection =a• "Ift Ot pv"C�Fcmea by the
<br />M0,
<br />MONO Dor section ISVI shall arise at me time the assessill
<br />Secretary Such Police small be ' +a:.d norrovol"Slaldi
<br />4 made and shag continue until The liability for Ine amount so
<br />'? a"
<br />othe, at av, •rg,8,0-hq Me to!m a, content of a
<br />Sec. 6325. Release Of, Lien Or
<br />31111,1111led IN a judgment, against the taxpayer arising ftl at
<br />0
<br />Discharge Of Pr
<br />such liability! s satisfied 01 becomes unenforceable by
<br />,
<br />lam
<br />IT 17
<br />Excerpts From Internal Revenue Code
<br />12j S-Iors Of NNIHICIV SUI)JIM3 10 Lien . For purposes of
<br />seciefiffir received
<br />pwag'aphs: I T and 141 VICON1 V'h" " seemed 10 b"r..fied
<br />prescribed in legu:aIIN5 issued by the Sectritaryj
<br />Sec. 6321. Lien For Taxes.
<br />A; Real Properly � 1. the Cast of real progeny off IS
<br />concerning change the loco Payers reSxdt/1ce.JirDIK!'
<br />If any person foible to Day any Iiim neglects a, Fetuses to
<br />Physical location Of
<br />18i Personal P•operty in the
<br />of Such lien is also filed on accordance With SubSecten (f, A
<br />Slate
<br />SY trig Same after demand. the amount luimclud.ng any into.
<br />case of personal properly
<br />whether !a-g0fte a, niang,ti;e, at the residence of The
<br />the in which Such res,dNI is located
<br />@St, additional arrourij, addition is tax. or assessable oeftaRV
<br />!Axoayer at the time !me notice a! !em s tiled
<br />top"w Wth try costs "I may aunt m addition thibrifal
<br />lovelesudericeola corporation
<br />01, 111"vired, hilfital Peril. , — in ve, usi
<br />al I;Iffl III FaVW at the Unilled States upon all property
<br />or partnership shall be deemed 10 te the olaCi at vil the
<br />at any notice offien.theterns "required refiling Womild-
<br />and igh'S a proliftehil wobsto real or personal belonging
<br />1"Ift"pal of"ClEutlort Office Of the bullreSS IS located and the
<br />IA, the One-year period ending 30 days after the reroofflw"Mman
<br />to such Person
<br />les"Icnct 01 A taxpayer yChOse ItsIdence H volmoul The United
<br />of 6 rears after the date III the jo,segoarrent of The lax, and
<br />Sec. 6322. Period Of Lien.
<br />S13115 small e deemed to to, In :Me 0,,,m,ct o , I'm
<br />(31 the one-year clersomferrodingwilh theeripralsonoi6yurs
<br />3, Fo,m' ',hot Color and ctinte,F' of thbi'monc,,
<br />21ler the close of the co,eced,ng required refill" period for
<br />Unless av ' Mother date jps Specifically fired Dy law, Crime !Itln
<br />hele"ed to 'r, subsection =a• "Ift Ot pv"C�Fcmea by the
<br />such notice of lien
<br />MONO Dor section ISVI shall arise at me time the assessill
<br />Secretary Such Police small be ' +a:.d norrovol"Slaldi
<br />4 made and shag continue until The liability for Ine amount so
<br />'? a"
<br />othe, at av, •rg,8,0-hq Me to!m a, content of a
<br />Sec. 6325. Release Of, Lien Or
<br />31111,1111led IN a judgment, against the taxpayer arising ftl at
<br />norco, at ',en
<br />Discharge Of Pr
<br />such liability! s satisfied 01 becomes unenforceable by
<br />,
<br />lam
<br />.Property.
<br />Cal Release Of Lien. — Subject
<br />Lit Of low -
<br />Nab: See section 6323(b) for exceptions to a
<br />. to such
<br />regulations is the secoelSfy
<br />Sec. 6323- Validity and Priority Against
<br />valid notice of "en imposed by section 6321 with
<br />May Orescrtibif the Secretary Small
<br />issue a Certificate nfideasetal afty'len MOoSed with4espect to
<br />Certain Persons
<br />respect to:
<br />re
<br />any Internal venue lam not sale, than 30 days alle, the day on
<br />Ia, Purchoser*S, Holders Of Security In-
<br />Motor met
<br />Motor
<br />lorucit
<br />Liabilar SVISIled a' Ulentoldeatile The Sectelary
<br />total$. Mechanic's Lioners. Arid Judgment
<br />Venicles
<br />3 Personal Properly Purchased a! retail
<br />Itnds:h afthef:Abihly I.; th,farria"wassolssNi.jogethe, l
<br />Lien Creditors, — The by Sol 6321
<br />4 Personal PtODerly Purchased IFF 6suai sale
<br />in respect In a
<br />le eOl. has been Cully satisfied 0, has
<br />"I be Valid as against any N,',aSe, molder Of
<br />5 Pel'S0.1a; properly subjected to possessoo-y em
<br />�-comc legally unenf " eab, e Oi
<br />'
<br />a
<br />Comec "
<br />n Real properly !ax and sDeclal asSeSSr,,eml 'tens
<br />21 Blind Accepted There's lo""ished to the Secretary .it
<br />;-IFFICIFICT
<br />he'"' mob-Ch meets the Of 1.bsecl I'; has
<br />7 Pesicertioal properly Subject 10a nrmec,Mal�-c
<br />Jl by boom a bond that Is Co
<br />Comilit,onert upon theciatimilrol of
<br />b"Ok flied by the SKIela'y
<br />"en for c,,,taln repairs and hmprovertl
<br />:Me amount assessed d,Cr with 211 interest in respect
<br />o omfmo S wens
<br />lmerecy *,In,, the tr prescraeo by law oncruding any
<br />Or Place For Filing Notice; Form. —
<br />fle'tain Irsurance con!racis
<br />extension of Such I met and That IS in accordance with Such
<br />-Cauremenis,elatng to
<br />oassocox loans
<br />Ferris conditions and form of the bond
<br />iii Place Far Filing The notice 10 on sun
<br />and Wretits 1heirson. AS may be sphl by each regularliamL
<br />_140, Ia! Small be Well
<br />", under Still Laws
<br />Reffiling Of Notice. —
<br />Sec. 6103. Confidentiality and Dis-
<br />, 1) Real Property In the Case Of teal property in a"
<br />section
<br />closure of Returns and Return In-
<br />.it Mot within the Stale I a, me cocnly or other governmental
<br />:r': General Rule. — uml— rotia r,crrcn•s,±Ned,n
<br />formation.
<br />subdiv;sarl designated by ]Irf Civil of such State In
<br />the inner D,esDI,a ., pi,ag,,Ccir, 2, o,,C; in, t,ola
<br />wh,Kh lit 0 Derly subject 10 the lien is s,lMed. and
<br />fellfing Period such notice or lien small be feafed a,, ';tea Cip ine
<br />Iki Disclosure of Certain Returns and
<br />"i Persoisaol froplery In The cast of personal
<br />date on moxrlch 11.1 I'llain "Co(ola-11 with 1.;, alre,
<br />Return Information
<br />0, 00elty whether tangible of niang,ble. in One, Clmce
<br />the elp"allon .1 such "I.J.nq pe'.00
<br />For Tax Administration
<br />Purposes.
<br />-Ill.. The Scale 101 the county Of Other 90vormhental
<br />t2i Place For Filing. — A notice 01 lien lehild
<br />—
<br />.bol-shroll as designated Dy the laws of such Slate
<br />1-.9 in, ewng D"Oof Shall t, only
<br />21 D-sclasuie
<br />in which I" Property subject to the lien IS Squ,,led
<br />of amount of omtsljnd,ng lIep 11 a notice of
<br />Or
<br />(14V1ltO1CIFrkDIOiS1IKICourt Inlreoliceof the clerk ol
<br />such ,roll(e Of em Me m,,t The
<br />ler, has Deent,led pursuant to secl,on&123(ii treamounfolin!
<br />awls fand,no obloa:ion %eccred by such I,00mmojr, be disclosed to
<br />Ifloll United States district court for Me judirlat district in which
<br />Prior wilce of he" was tried #.it
<br />any person who lofareStmis SabsifiCloly wt'l-nv4wme that he
<br />the P*CWIV SUINVICI 10 lien IS Situated whenever the State has
<br />•'1; 10 the Case or real plope-tv the 'act of e!,I,ng Is
<br />his a Fight III the DIOD1111 S.5jecl to such lien OF Intends to
<br />MCI by lar"Isignatedoneullict roh.comeelstheret awamemlso,
<br />x
<br />_m!d and .nto lh an nor. 10 !,, extent ,qu,r,d IT,
<br />obla-M a r-glil In such otooer,,
<br />A! Or
<br />1.O,,Ct,.n ,, a: ant
<br />IC1 With Retold., OF 04exas Of The O'St"'? 01 C.lurintma In
<br />-, any ,a,, ,: »hC1 40 dl,, C, more Ono, o .Me air,
<br />the notice W for Rica'a" Or tiled, .1 In, 1 C.:.,nNa T
<br />IF e'1I-l`CCF n! "Fin — 1—mophroo. CAI. M.
<br />Ire, W.00,1C, ,.Mott !, In, ,,, Is n
<br />Coolul"Ch'a
<br />a
<br />tyf
<br />
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