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<br />Excerpts From Internal Revenue Code
<br />(2) S,tus Df Property SuDtect To len For purposes of
<br />Secretary received wrrhen mlormatdrt tin the Mamke,
<br />paagraphsifidnd,al property snail Ge dlened 100!srt.dled
<br />4',
<br />Sec. 6321. Lien For Taxes.
<br />(At Real Properly, to the Use of real property at its
<br />com'"lla chafteein melaxpayelf$residence. danal""
<br />pill imhon br
<br />of such lien is also hledmxca6ancewnnsubseclenl +im
<br />It any person liable to pay any tax neglects or fetuses to
<br />lei Personal Property in the case of personal properly.
<br />the Stale to which such residence Is local"
<br />pay the Same after demand the amount /Including any inter
<br />reneine, !ang!ble or mungibit al the residerce of !M
<br />est. additional amount. addition to tax, or assessaole penally,
<br />taxpayer at Iht bnte the nonce of Jul, is filed
<br />p..r s�
<br />f31 RMkod Rattling' Perletfl— Intlllpse
<br />together ;In any C6511 feel may ataue in addd,on lheretcf
<br />shah be a hen In favor Ot it* Unclad Stales upon at properly
<br />Forowposesolpa!agrAiM12ilel tneres,denceo+acorpotaeon
<br />- partnership shall be deemed to oe the place at enrich the
<br />of any notice of lien the term 'required felling ptrrod -' Marime-
<br />ard rights to property - whether rear of personal belonging
<br />principal executive office at the bus,ness rS located and the
<br />IAt the one yeNpectod indmg 30 daysafter theeaprarbon
<br />to such person
<br />tesidence of a taxpayer whose ,elsoi na •s wdhoul the United
<br />of 6 vears after thedale at the assessment of the tax, and
<br />States snan be seemed Io be in me 0srnn o+ Columbia
<br />(Si the one -year penootedmg with the expdafion olayeals
<br />a
<br />t31 Form The lo,m no content 01 the notice
<br />after the close at the preceding eeduired'ehl'hg period lot
<br />Unless another daie is specn!Upy hied by law the hen
<br />lete"ed to in subsection U) snan be preScnoM by the
<br />suet, n01Re or Kerr.
<br />imposed by SeCnonrx321 shah atrse at the time Me assessment
<br />SKeeta,y such notice shat " cand nalrnthstard'ng. any
<br />Sec. 6325 c Release Of' Lien Or
<br />is made anit shall cari until Ina I,ab,hty ?or +ere amount so
<br />other orovis,On of law regarding the to,m a content al a
<br />-
<br />Property.
<br />y
<br />notice at hen
<br />Discftarge Of
<br />such hablrfyi is satisfied o, Decomes unenfo,ceabf, by reason
<br />e_
<br />I
<br />Note: See section 6323(b) for exceptions to a
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<br />>s
<br />valid notice of lien imposed by section 6321 With
<br />s
<br />Sec.6323. Validity and Priority Against
<br />any, nlernalrevenuetax not later than 30days after the6ayon
<br />Certain Persons.
<br />Entered aer Dncurriexlr pia.
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<br />Excerpts From Internal Revenue Code
<br />(2) S,tus Df Property SuDtect To len For purposes of
<br />Secretary received wrrhen mlormatdrt tin the Mamke,
<br />paagraphsifidnd,al property snail Ge dlened 100!srt.dled
<br />presca M in regulations Issued by it* Secrearfyt'
<br />Sec. 6321. Lien For Taxes.
<br />(At Real Properly, to the Use of real property at its
<br />com'"lla chafteein melaxpayelf$residence. danal""
<br />pill imhon br
<br />of such lien is also hledmxca6ancewnnsubseclenl +im
<br />It any person liable to pay any tax neglects or fetuses to
<br />lei Personal Property in the case of personal properly.
<br />the Stale to which such residence Is local"
<br />pay the Same after demand the amount /Including any inter
<br />reneine, !ang!ble or mungibit al the residerce of !M
<br />est. additional amount. addition to tax, or assessaole penally,
<br />taxpayer at Iht bnte the nonce of Jul, is filed
<br />p..r s�
<br />f31 RMkod Rattling' Perletfl— Intlllpse
<br />together ;In any C6511 feel may ataue in addd,on lheretcf
<br />shah be a hen In favor Ot it* Unclad Stales upon at properly
<br />Forowposesolpa!agrAiM12ilel tneres,denceo+acorpotaeon
<br />- partnership shall be deemed to oe the place at enrich the
<br />of any notice of lien the term 'required felling ptrrod -' Marime-
<br />ard rights to property - whether rear of personal belonging
<br />principal executive office at the bus,ness rS located and the
<br />IAt the one yeNpectod indmg 30 daysafter theeaprarbon
<br />to such person
<br />tesidence of a taxpayer whose ,elsoi na •s wdhoul the United
<br />of 6 vears after thedale at the assessment of the tax, and
<br />States snan be seemed Io be in me 0srnn o+ Columbia
<br />(Si the one -year penootedmg with the expdafion olayeals
<br />Sec. 6322. Period Of Lien.
<br />t31 Form The lo,m no content 01 the notice
<br />after the close at the preceding eeduired'ehl'hg period lot
<br />Unless another daie is specn!Upy hied by law the hen
<br />lete"ed to in subsection U) snan be preScnoM by the
<br />suet, n01Re or Kerr.
<br />imposed by SeCnonrx321 shah atrse at the time Me assessment
<br />SKeeta,y such notice shat " cand nalrnthstard'ng. any
<br />Sec. 6325 c Release Of' Lien Or
<br />is made anit shall cari until Ina I,ab,hty ?or +ere amount so
<br />other orovis,On of law regarding the to,m a content al a
<br />-
<br />Property.
<br />assessed fora (ud"pmen! against !ere la.paye, arising out or
<br />notice at hen
<br />Discftarge Of
<br />such hablrfyi is satisfied o, Decomes unenfo,ceabf, by reason
<br />a, Release Of Lien. — subject to such
<br />olepseo+ limit
<br />Note: See section 6323(b) for exceptions to a
<br />regulation$ as the Secreary may prescribe. the Secretarysnail
<br />valid notice of lien imposed by section 6321 With
<br />issue a certificate of release of any hen Imposed with respect to
<br />Sec.6323. Validity and Priority Against
<br />any, nlernalrevenuetax not later than 30days after the6ayon
<br />Certain Persons.
<br />respect to:
<br />h
<br />""
<br />al Purehour's, fielders 01 Security In-
<br />' Secp,llll5
<br />2 Mo!of venicles
<br />I t. Liabldy Satisfied or Unenforceable , the Secretary
<br />linos Mat the hablfily for the amount assessed. logell," wiln all
<br />lamb 1Meehaeit s Lieners. And Judgment
<br />3 Persona! DODDeriy purchased at rerali
<br />interest in respect thereof has been fully satisfied or has
<br />Lien Creditors. — The 1,".mposed by section 6321 shah
<br />a Personal properly purchased in casual sale
<br />oecome legally unenforceable or
<br />rMf be ra66 as against any pur[haSN nodlr of a slCUruy
<br />c Personal DlDOefty, Subjected to possessory hen
<br />!2! eDhd ACCepiM There,s furnished to the Secrelaryand
<br />irderal, MW SA'c she no, o' Judgment hen Creditor until nonce
<br />b Rea! property tax and Speciesl assessment hens
<br />accepted by R,m d OohC that is [ordlfi0ned upper ille payment of
<br />thareat which meets the requirements o' SubSeCimn ,f. as
<br />T Rls1Oenba! property SUDleCl ti) a mechanic s
<br />;ere amount assessed togCIDer with all ,merest m tespKt
<br />been tiled by the SKretafy
<br />lien for certain repairs and impmvements
<br />thereof within the lime Drescrt Deb by law !including any
<br />a Attorney s liens
<br />extension of 5.111 time) and that 15 In accordance with Shen
<br />Place For Filing Notice; Form.
<br />insurance contracts
<br />regwre,henls relating to terms.condnrons. and form of the bond
<br />of —
<br />0 �r,,tam
<br />t0 assbooa loans
<br />snit wntrn thereon, a may be pacified by such regu4tioro,
<br />(1) Place For Fdeg The nonce referred to in sub -
<br />Whon (a) sh" be filed
<br />Reuling Of Notice. — For o.rPOSes of inn
<br />Sec. 6103. Confidentiality and Dis-
<br />tAl Under State Laws
<br />section
<br />closure of Returns and Return In-
<br />(U Real Properly In the case of real property m ana
<br />Oft rf nlnlneStalelorlhecou nty0,othdgorermrienlal
<br />Oeneral Rule. — unless ^bh,ror III— lei.!edin
<br />formation.
<br />as designated by tM laws of such State.,.
<br />the manner prescribed in oarag,aah ,,, d;d,ng 'he'egwrtd
<br />1,ted
<br />Disclosure Certain Returns and
<br />wtb:tsenl
<br />whim pit property Subject to the hen is situated and
<br />thing period such notice of lien seall be i,raira as on let
<br />ik, of
<br />no Personal Properly In the Use of personal
<br />daft ae. "h.ch ii'S hieNm accordance vi s,ibsetLOn rt;, AlW
<br />Return Information For Tax Administration
<br />property whether tangible or nangible . in one office
<br />the expiration M such renting oe,.Od
<br />-
<br />Purposes. —
<br />an"" the Stale for the county or other
<br />gorammedut
<br />!A Place Far filing. — A ^mice or lien retired
<br />3ubdivrsionl as designated by the laws at such State
<br />during Ine'eouded re!r! "I; penad sea" be only
<br />,21 0 closure of amount of outstanding ben 11 a not" of
<br />in which the plopefty Subject to the hen is situated
<br />A, !
<br />I,rn has Zen filed oumuan! to section(1323(ti theamoul,totthe
<br />of
<br />il:.Suchnol.ce of hen is retired .n !err office �n will- � lne
<br />dulsand,ng obligation secured by such hen may be dlSCIOSed to
<br />let_W6h Clerk Uf D+slncl Courl inlheolhltotthecleikof
<br />or' or netiae a, Iran eas filed anti
<br />Ann person who IUrmSheS salrstatrpry written evdenc! final ere
<br />the United Sates oRiiCt coon fOr tnt ludiCel mSinCi m rhi[h
<br />,:,71.0
<br />m '^ the USt 0f real p,apeiiy the Utz a! Ielamg .S
<br />has a right In the properly suW to such hM at tmCndS to
<br />the Properly subject to hen is situated whenever the Sate has
<br />ante,, d" recorded In an hide, to Mr ""ell -!11,1100 a,
<br />obtain A light in Sucn property
<br />not by iawdesrgnatedoneollice whtchmttis theregwwl,lms0f
<br />Su DSetllanI. ill di,p
<br />SubCardgi don sal of
<br />.81 .n am rase .n days n, mu =r prior to the dale
<br />.1N0r0', Of Oeeds Of Tne 0,51:,cf 01 Columbia in
<br />:ere op -ice of me ercoiaer of Deeds al era District of L010mDN .'
<br />01 A r00,ng of no o! I,en .— f.lyareyeph IAI. Ilse
<br />,ere pr opanr. sub,Kt to ire hens siroateo in the Orsmct a,
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