|
Entered an Docuffillaw Nit
<br />Il 86-- 11, 1 J—) 3 2 [1-3
<br />V"
<br />Secretary received =—Men wricheralRy"
<br />pa'ag, 11011"s"ll o"'ell, to ""lull"
<br />Prescribed in regulations issued b, the Sehret&ly)�
<br />of
<br />I
<br />I
<br />ally'lica I location or
<br />I
<br />R
<br />18) Personal Property in the cast or personal property
<br />P $ L
<br />Entered an Docuffillaw Nit
<br />Il 86-- 11, 1 J—) 3 2 [1-3
<br />Excerpts From Internal Revenue Code
<br />V"
<br />Secretary received =—Men wricheralRy"
<br />pa'ag, 11011"s"ll o"'ell, to ""lull"
<br />Prescribed in regulations issued b, the Sehret&ly)�
<br />Sec. 6321. Lien For Taxes.
<br />ti
<br />concermgachpfWtaffmf&xp&y4R$,eSldgMe_,Iaa@ke.
<br />ally'lica I location or
<br />of SUCK lien m also tiled on
<br />If any person uattlo, To plot any Iax eglecl, or refuses to
<br />18) Personal Property in the cast or personal property
<br />the Stale on which Such residence $ located
<br />"Y the same Otte, demand he andruni any Intel.
<br />whether !3-9,b1l or diangbe at the les-deric, of ine
<br />eft, additional 2MOU-1 addition to tat or assessable Wally.
<br />X-
<br />together, w;l1y Any Costs " may awrie in Wilmot thingtol
<br />For purposes of oafagraph(2ijBi the fesidenceola corporation
<br />131 AORL*Id�" -porm. —
<br />Shall be . -ell in laorpor of the Llywhid States noon all properly
<br />Of Partnership Shaft be deemed to te the place at which the
<br />of any notice of lien florthent, -required refiring phood - "waft'
<br />_yx
<br />4
<br />7) L: r 'I F FD I;
<br />(A) the oft year prifoodending 30daysaller"m opffaw
<br />to such person
<br />residence at a laxpa,,, whose resd,nce is -inout the united
<br />Or 6 no.'s aft." the date at he asse."ron"I of the tax. Says
<br />Sec
<br />States snail be deemed to tie in the Dst? ri 0! Columbia
<br />Excerpts From Internal Revenue Code
<br />/ . . .........
<br />Secretary received =—Men wricheralRy"
<br />pa'ag, 11011"s"ll o"'ell, to ""lull"
<br />Prescribed in regulations issued b, the Sehret&ly)�
<br />Sec. 6321. Lien For Taxes.
<br />ti
<br />concermgachpfWtaffmf&xp&y4R$,eSldgMe_,Iaa@ke.
<br />Excerpts From Internal Revenue Code
<br />f2l S•lus Of PloPerlY Subject To Lien stir purposes of
<br />Secretary received =—Men wricheralRy"
<br />pa'ag, 11011"s"ll o"'ell, to ""lull"
<br />Prescribed in regulations issued b, the Sehret&ly)�
<br />Sec. 6321. Lien For Taxes.
<br />IA, Real Naperi, 1. Inc case Of roeat Property at 'I,
<br />concermgachpfWtaffmf&xp&y4R$,eSldgMe_,Iaa@ke.
<br />ally'lica I location or
<br />of SUCK lien m also tiled on
<br />If any person uattlo, To plot any Iax eglecl, or refuses to
<br />18) Personal Property in the cast or personal property
<br />the Stale on which Such residence $ located
<br />"Y the same Otte, demand he andruni any Intel.
<br />whether !3-9,b1l or diangbe at the les-deric, of ine
<br />eft, additional 2MOU-1 addition to tat or assessable Wally.
<br />taxpayer 31 the time the notice of lien's tiled
<br />together, w;l1y Any Costs " may awrie in Wilmot thingtol
<br />For purposes of oafagraph(2ijBi the fesidenceola corporation
<br />131 AORL*Id�" -porm. —
<br />Shall be . -ell in laorpor of the Llywhid States noon all properly
<br />Of Partnership Shaft be deemed to te the place at which the
<br />of any notice of lien florthent, -required refiring phood - "waft'
<br />and rights to o"apeorly 0 ether fell or Defsonaf belonging
<br />principal executive office of the business's located and the
<br />(A) the oft year prifoodending 30daysaller"m opffaw
<br />to such person
<br />residence at a laxpa,,, whose resd,nce is -inout the united
<br />Or 6 no.'s aft." the date at he asse."ron"I of the tax. Says
<br />Sec
<br />States snail be deemed to tie in the Dst? ri 0! Columbia
<br />'81 Me tine -year period ending yollh the torpolaborool6yeters
<br />6322. Period Of Lien.
<br />(3 1 For. The to,- and coo;yrdl of the splice
<br />Vie, the ,close of the preceding fecouited 01-riq peltiods for
<br />Unless anothe , r dale is sihcdcativ tried ov law ine lien
<br />rele,rea 1. Ih subsection 21 snail D, p,,scribr, . d by the
<br />such notice Of thorn
<br />imposed by Sec !ydn &Vl Shall arise at me time The asslIsSmient
<br />Secretary Suc?l Police shal! be valid rollohMSIAnchrog; any
<br />'
<br />IS mice add siflo c.n.ut., unto me uability for the amount so
<br />other plo—,on a, law regard,,, he form a, content 'of a
<br />Sec. 6325. Release Of Lie Or
<br />Assessed (or a Itdgment against the taxpayer arising out of
<br />nOlme.1 lien
<br />Of Property.
<br />such liability i Is satisfied a: becomes ,neriltifcorap1c by •eason
<br />lapse
<br />.Discharge
<br />a; Rellease -' Of Lien. — Subject to
<br />at " of time
<br />Note: See section 6323(b) for exceptions to a
<br />such
<br />.regulation 1,
<br />"sasiffleSecrelatyinarypiresCitbe lheSeclixtarys all
<br />Sec 6323 Validity and Priority Against
<br />valid notice of lien imposed by section 6321 with
<br />Issue a cen,ficale at release of any lien imposed with respect Ia
<br />respect to
<br />any Mernai revenue !ax nor late, than 30.1ays after theday 00
<br />Certain Persons.
<br />which
<br />Purchaser'&, Holders Of Security In-
<br />I Secunlies
<br />2 Moto, 'ieh.cfes
<br />Liability Satisfied or U"niorceable the Secretary
<br />Wa3ts. Mechanic's Lionors. And Judgment
<br />Personal ProDer,� our"ased at rata::
<br />"td;;hl ','v to, the amount assess". together with all
<br />Lien Creditors. — The I— mp.wd a, wt!,on WI sr,.aq
<br />Personal DroDerly purchased in casuai site
<br />ste'esla'im1hab
<br />respect Milleal has been fully sal,slied or "s
<br />not he rand as Oga,hst any p.,,haw, hold,, or
<br />PeFSOMI P, otle.-Ty suclect-n in nnssessory ize,
<br />O-c-hil egallor .-enforceable or
<br />�218D.IdACCepled There stu—soled lo the Secretary and
<br />:dt ... s I —cla"L 3 If ;udq-eM
<br />In Peat properly !ax aril specl! assessment liens
<br />acePted try him a bond that is Conditioned upon the payment of
<br />or.'eol h,c , Oeq,rs he equ ... . ..
<br />❑10 a IeClamr i
<br />the amount assessed logetnef with all interest in respect
<br />Dee- !1!10 or the
<br />for r;e,laln •eDai,s and
<br />hereof within the time D,esc,,bed by law jinjuding any
<br />Place For Filing Notice; Farm.–
<br />8 Attorney s liens
<br />�e,fan nsu,ace
<br />r.tenson at Su,h zf, and that is in accordance will sch
<br />"q-t-ems 111afing to terms loom
<br />- "'c' " 0, F,in The qalce ejej,ee T,, Sub
<br />I j cassDrAK Icans
<br />conallons and of the bond
<br />and suretin thereon, as may be specified by Such regulations.
<br />1QCtIOh ia. shah 1, 6. tied
<br />'Aj Ude, Stale .ails
<br />flefifing Of Notice. –
<br />Sec. 6103. Confidentiality and Dis-
<br />Pell Property 0 me caw of ell property .1rill
<br />wclriin
<br />closure of Returns and Return In-
<br />all"'; within the Stale to, Triecour,ly 0, Other go,einmerqaj
<br />General Rule. – U,te,s
<br />formation.
<br />suodiv Stan. as designated oy the laws of such State h
<br />Z
<br />the marine. D,,S!,Ood , Da,aq,apr, me eft,!ed
<br />which Property swb,W !a the is situated and
<br />•ef.11.9 0111.0 Su" ol", " !" "ail eO ., ',red on in,
<br />kI Disclosure of Certain Returns and
<br />00 Personal Nobility jr, rnt cast .1 Dt'sO,,jl
<br />tiale On iihic, It IS lded:` ill—ca"Ll It
<br />Return information For Tax Administration
<br />property vvremo, -Ahlfible or rilarigIbl, n One ollic,
<br />Inc I.D-1101 11 Such I1!1Q )"Rod
<br />Purposes-
<br />-10.0 the State /or the courtly of Othe• govellomenlaf
<br />I?, Place For Filing. – A at ,,, ,,led
<br />'1111son) as designated oy the laws .1 ,ith slat,
<br />'n which The 0100111V luoill, 10 the lien IS ou,yioa
<br />during thi, 'err 'ter ,h-C o t,,v
<br />A .
<br />121 Disclosure 01 arno,pt III uutstato'ni; ien :1 a notice Of
<br />a'
<br />I-In has be,, IIIer, D- jo S,,,,On 6323r, flit amourviat the
<br />(1111-111141h O'e,k Of District court in the Office of flit clerk of
<br />I! Such O0110E Of ;'en IS retired in Me o!IfCt In *turn "e
<br />Outstanding obh9al,on Secured oy Such Itediday oripasclowalo
<br />the Untied St louirllor ,d,c,ll dSl,cl I, .1.c,
<br />`P'cl or 'I" was 'I'M anif
<br />any person who luldiSheS satisfactory written evidence that ne
<br />'he adow" :11, ;It
<br />'b", I'on's oua to h"e It. 1.1, has
<br />the Lai, Or -e,i propel, 11, laCl oj
<br />eras a I.IjhT � the p,Saefty subject to Such lien a, niends to
<br />not try
<br />e"I'le 11 1— Old It, —1— •o,"i,,, or
<br />o'OO-V
<br />%LIZDa,&g,dp,_ Al Or
<br />1 4 yiC
<br />C *,I', ifec-de, 01 Deeds 01 I" y, a,v, L, 01 Cvumb,a
<br />F ". Lt T" o'e
<br />,he nr." " he "I Deeds n' 'ir , D"T
<br />N tl 111- LII Oren unUw --gloint, (A, the
<br />l" Pi5pen, wDeLl to me her, is 5I:;jA;tC I. I,,. Dqvt cl 0.
<br />rOult,ra
<br />lit)
<br />
|