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i aS T I� O j P 1 P V l i let Excerpts From Internal Revenue Code $6— t 3 6 3`. SecrNary received wirtPon mlolmali0n fin the fTlahfier z grantor < l prescribed in regulations issued by IM Secretary)' Sec. 6321. Lien For Taxes. Grantee ' concerning a change to the fa.payer S resdence.d a notice fe Numerical. a.,. of such lien is also lied in accordance with subsecign(flat H any person liable to pay any lax negili or refuses to ie) Personal Properly in Inc case of petsonal properly Inc Slate in which Such residence Is located tp r J list, additional amount. addition To !ax or assessable penalty. taxpayer at Inc lime Iht notice of lien is hied togetaarwail any costs Mal may accrue in addition thereto a (31 111"Ired ffeffling Peril— mfheEUe snail be a lien in liver of the United States upon ail property or partnership shall be deemed to be ins place at which Inc of any notice of lien. the term'•requned feminq period-mHM• Xam- principal executive office of the business Is located and the (At the One -year period ending 30 daysaller lheexpirab0e to such person residence of a taxpayer whose re5dence s without the United of 6 nears alter the date of the asws<ment of the ill. and eo States shall b! deemed fe M In Ine Distnct of Columbia iel the one-year penodending with the expiation of6years 3 C _ r3l alter the close of the braiding Matured telling period for Excerpts From Internal Revenue Code 121 Plus Of Property SubjKT To Lien For purposes of SecrNary received wirtPon mlolmali0n fin the fTlahfier par7grapnsih md!a properly snap dieCemed io fie sitwled prescribed in regulations issued by IM Secretary)' Sec. 6321. Lien For Taxes. (A) Real Property in the case of real properly at Its concerning a change to the fa.payer S resdence.d a notice physical location or of such lien is also lied in accordance with subsecign(flat H any person liable to pay any lax negili or refuses to ie) Personal Properly in Inc case of petsonal properly Inc Slate in which Such residence Is located Pay IN same after, demand, the amount (including any .Iw- whether tangible of Intangible at the residence of the list, additional amount. addition To !ax or assessable penalty. taxpayer at Inc lime Iht notice of lien is hied togetaarwail any costs Mal may accrue in addition thereto For purposes ofpu7grapn 121191 tnetesldenceotacorpeetiah (31 111"Ired ffeffling Peril— mfheEUe snail be a lien in liver of the United States upon ail property or partnership shall be deemed to be ins place at which Inc of any notice of lien. the term'•requned feminq period-mHM• and cots To property whether real or personal belonging principal executive office of the business Is located and the (At the One -year period ending 30 daysaller lheexpirab0e to such person residence of a taxpayer whose re5dence s without the United of 6 nears alter the date of the asws<ment of the ill. and States shall b! deemed fe M In Ine Distnct of Columbia iel the one-year penodending with the expiation of6years Sec. 6322. Period. Of Lien. Form In, to • and commt at, me nolKe alter the close of the braiding Matured telling period for Unless another dale is specifically fixed by law the lien rekrrea to In subsection lai snail be prescribed by the such notice Of lien - rmpdsed DysKliprt6'1Z1 soli) any! at Inc Ilmt the iSSesfrheh1 J Secretary Such: Meet Shaft De valid n0lwilM1YIMMrig any ' See. 6325.. Release Of; -Lien Or Is made and Snail cogtimfluntil the liability for the amount s0 assessed Ili a ltdon ens against the taxpayer "'Sing out of Other Orpvbion of law flgarOhg Inc corm pr. content of a notice of hen _ ' Discharge Of Property. Such nabihtIr IS sahstieda becomes unenforceable by reason �D sal Rdgae VI - lien. — Sut)ietl To sutra ouapse of lime Note: See section 6323(b) for exceptions to a regulations as the-SKrelary may prescribe. IMStcrelary shalt See. 6323. Validity and Against y y g valid notice of lien imposed by section 6321 with Issue a certificate ofrafeaseotany lien imposed wnbrespect to tax not later 3Ddays respect to: any internal revenue Than alter theday on Certain Persons. hlth ai Purchaser's, Ilelders Of Security In- i. $tSecurities 2. Motor vehicles 'n LlaDth!y Satisfied or Unenforceable - The Secretary terests. Mechanic's Lienors. And Judgment 3. Personal pfoperty purchased at retail !has that The hatilily for the amount assessed. Together with all inlerest in +espect thereof has Iplly has Lion Creditors. — The lien imposed by section 6321 small a Pefspral praly purchased in casual sale . been satisfied or become legally unenforceable or not be valid as against any purchaser holder of a secti 5 Persona! property subjected to possessory lien 12l Babo Accepled Titre rs Iurmsned to IM Saretal yand fMresl. mechanic s hemp or judgment hen creditor until notice 6 Real property tax and special assessment !,ens accepted by Mm a bond that is conditioned upon the payment of Chef Wf which meets the rettwemems or subsection ,li has Residential properly subject to a mechanics the amount assessed Iogeihef with all interest m respect been plea tv me Secretary 'ten for Ceram repairs and rmpfovemeMS thereof within the time Crescnbed by law Iincfuoirtq any 8 Attorney's hens extension of such omel and inat,s m accordance with Seto m Place For Filing Notice; Form. — R Certain insurance contracts !eguitemenis relating to terms conditions and term o the Dord r TD Passbool, !pans and wanes thereon, u m M ry sPeahtd by wen reguetFOriA 11) Pace Fat Filing The notice referred to in sub ""'°"" er S be Refiling Of Notice. — Fnr Purpo es e1 in,a Sec. 6103. Confidentiality and Dis- (AI Under Slate Lauri te Laws fit Real Nearly - to the case o1 teat DlOwly in dime SKfian closure of Returns and Return In- beKl Wdlnn the Stale lot Inc county aroihrgorermpenal III General Rule.— Unless notice( Ii lien Is elllealn formation. SUNIVISion) as designated Dy the laws of Spch Slate. in the manner DRSCnMd m paragraph Q, dunmg the required , tdhcli like D10dxIl wolect 10 the lien IS situated, and refilling, period such nonce at lien shall be tleated as filed on the (a! Qlklesure of Certain Returns and 1111 Personal property In the case of Personal date on which it +s Medico accordance w,m sopSecnon iii, alter Refurn • 1iiforklitlen For Tax Administration properly whether tangible or intangible. In one office the elpigtiom of such noting period Purposes. within the State for the county 0, otter governmental 121 Place For Filing. — A notice at lien reeled Subdrvr310n1 as designated by the laws of such State duirng the roUUaed retiting perod shall be eftert— only 121 Disclosure of amount of oulsarilmli lien - 11 a nonce of m Which the properly sublecr to the lien Is situated IAI,! lien has been filed pursuant to section 632301 fMamountofthe Or NI YNM Clerk Lour! In the the doh of u1 such nonce at hen Is rented m [be office Ihwn¢h the outstanding obligation secured by such lien may be disclosedto is rKi cot Ule IIerIW Slain OisirKl COUrt 1r the IuOicaT dislrKl m which ,.] district Ono) npilCe of ram was Told anU any person who furnishes satisfactory wr)))en evidence that Y the bridling subject to lien IS SrtWled Whenever the State has n„ Im the case of real property me fact of citing is has a fight in The triplicity sublKi to such lien of Intends 10 Mt by law 0ngnated ahe notice which meets the re4werneras of entered and:ecofded In an mote to the client repwreci by obtain a fight In such properly sublgfagraph IAt or subsection Ili 141 and - eel With %Kotder a Oteds Of The D,sincl Of Columbia in fill in any case m vhrch 90 days or mere pro, is the date the office 01 the Ilacorder of Deeds of the Dish cl of Columbia d ni a '.6-9 of dente or iwn under t.b-,.wwb (Al. be the Wa"ly subject to the lien is situated in tot District of Columba lA1 i