|
•1
<br />I
<br />hary
<br />i
<br />1 n
<br />ti s f
<br />a
<br />Excerpts From Internal Revenue Code
<br />Sec. 6321. Lien For Taxes.
<br />'f any person hADle to pay any 4. neg.ec!l o! 'e''Ses to
<br />pay the Same All,, demand. !he amount 11"ClA,O9 any Inter
<br />TS: additional amount addition to la', or assessable penalty
<br />tDge"w wvlrt any tos=s Mat may accrue m 011,11eft Tnttelot
<br />shall be a firm in laver of the Unfto Stales upon all property
<br />no nghis TO properly. erhelher rant ar personal belong."
<br />la SyCh person
<br />Sec. 6322. Period Of Lien.
<br />UN*SS a..Iner date f5 spec.!:ca.il heed by taw, the hen
<br />"Raw by section 6311 snap Anse at fire hme the aisesSmrrt
<br />li made 2n0 small comhnue until The hapthly to, the amount so
<br />assessed 101 A !udgmenl against the taepayer a, sing Dut or
<br />such mabihtyl IS SdI,SI.ed ar DecomeS 0 mrCeable men by reason
<br />of apse Of yme
<br />Sec. 6323. Validity and Priority Against
<br />Certain Persons.
<br />tar Purchaser's, Holders Of Security In-
<br />tereetae.Ms�echanie's Lienors, And Judgment
<br />Lien CrWOKS. — T he hem,mposed Dr seChOn 6311 Snap
<br />not be 1111111 as against any Durcnase, polder of a secur,ly
<br />.tkwn _ mNhan,c s l,Gnor or ,uCgment htn crecolp. unr' nnt,ce
<br />"wool which molls Th! reODUemenlS "f subsecfi r, if. -as
<br />been l,ed by the $ ec'elary
<br />of Place For Filing Notice; Form. —
<br />it) Place For F!hng; The notice relerac !o in IUD
<br />.m., IA) small De flied
<br />IA, under stale Laws
<br />ht Neal Property In me case of tea! ordpeny :n one
<br />Ofhte NlMrnthe $tare, orlhe County Oromet gOVernmGntal
<br />subdivision; as designated by the laws of such State ,n
<br />wench the property sublecf IO The hen , situated. and
<br />W1 personal Northerly In file case of Del sonal
<br />property whether IAngiDle ar intangible ,m One office
<br />wrMm the stale for the county Or other governmental
<br />1.61vr3ionl -as designated by the laws of Such Slate
<br />in whith the properly Subject to the !ten IS Situated
<br />Of
<br />ten_wM park 0f thslmcI COuit in the office of tit clNr of
<br />Of United States district court for the judicial disrnct In wmcn
<br />the strew" "ficl 10 hen rs vitiated whenever the State has
<br />net by law designated one office wh,cm Millis the re"Wrivw,tsol
<br />subparagraph IA) or
<br />!ct with Recorder Of peeps Of the D,str,v 01 Columma in
<br />the olhce of T ^.e Rec Order of Deeds of !he D,Srr,Cl.1'rolumma .,
<br />!tit PIODlrh "I'll, 10 Me hen ,s SITUaled " In" D,swci of
<br />COlumma
<br />I
<br />I
<br />I
<br />a
<br />S
<br />�lI+nte
<br />W " Document N
<br />j � .�
<br />VIII Grantor _ . -'_�
<br />I U
<br />Z
<br />Grantee I
<br />Q
<br />Numerirai
<br />goo
<br />A
<br />_
<br />go
<br />M
<br />s r e�i
<br />(it) c °) ! 5 A i {`!- 40 ail
<br />1
<br />IL
<br />X
<br />i2, S•1us Of ProDertr Subleet To Lien For purposes of
<br />pd!]grd A".,a: p:Dper'y sham ne deeh ea lO to Sitcaled
<br />.: Real 7rc Oer ly + :.:tie case J real pmperfy AT
<br />physlcal ecanon of
<br />:8! persona! p,operly - in !tie case Of pe,s-: al ompe!ly
<br />wnemer !argm;h or intangible at the residence at 'he
<br />Farpafe, at Irt rime the notice of Lien is tiled
<br />Poe purposes of paragnpn i1t +81 Erie revdemtt df a Corporu,on
<br />or parlifersmp small be deemed to .e 1'1e p=ace at which : ^e
<br />principal ere[u111t oil" at the bui,ne55 �s located and the
<br />,e5dence of d rot ep]Ytt ,vmose , e S.d Sn,e , wimout the Untied
<br />Stales small be deemed !p be m !ht C,s!•r' o' 'olumtna
<br />:3 form, tea � 'a, Sma�i .Rod --1,rl or toe ncr.ce
<br />referred to ,n v OSechph be pesc+,bld or the
<br />$ecrelary Sucn o ti[e Stid!r be rdl,d 'hl., nstana,mg any
<br />other prOr S,On D! caw 'ega,c :,g ine !O,r C ;,Chien• a' a
<br />nObce if hen
<br />Note: See section 6323(b) for exceptions to a
<br />valid notice of lien imposed by section 632' with
<br />resaeclto:
<br />securnles
<br />2. Motor,11;tCes
<br />Personal Drcperly Durcnaseo at retail
<br />ae,sahal 0rdperw DurDhased In casua; sale
<br />5 PersOnal property SubjeClep to DOSSeS55e1 ;'en
<br />E. Real DlDcerty Ida and sDeclai assessment i'ens
<br />Res:0em,at Drcoerty sub ;eel to a meCncu :C G
<br />.en for Cl: i31n refta"s an-, TDTOVe'1`rn :s
<br />+ Attorney- �!'r-s
<br />vPridin !nsurdncd CC'!'ac :s
<br />IU pass,30k roans
<br />Q, Refiling Of Notice. — empu r..... of in,e
<br />section
<br />;1, General Rule. — ,mess toner m' :en s rer,led :n
<br />the manner preSC,bed n Da!3QIdDP P ,, ^c':ng me •eow•ed
<br />rehhnG period such nabCe df men rmalt De I'emed as filed on the
<br />date on wmcn It ,i hied", acrorparc, w"m Subsec,on !? at!e,
<br />the ere, of Sucn aiding oer,od
<br />Z Place For Filing. — A nphce of !Ia, retried
<br />Coring ine rebmre0 !efihng pm,Od scar: De eliethve only
<br />1x1:.!
<br />t„ Such -,once 01 lien is ,tlito in the 0!htr wmcn the
<br />prior notice of hen was filed, aM ;
<br />u , ,n the Case Of real DroPeriy ine !act of ,efding s
<br />enteftd and rrcor0ed .n an maw 'o mr e.tent ,eou�ieo Dr
<br />suDse,,.on •f l :a, And
<br />�, any case ,n Lich W days Or ,roe prior to ine dam
<br />of A "'I,I q of nonce of Iron unWr wnOaregrepm W. me
<br />Secretary rece,efa . "sari .,formation Im The Mamnr
<br />prescribed a, regulations :SSUEp or the secnetaryj
<br />conce-if a Change,n!ae taapair r sresidence. rtamo+ce
<br />'it such Item is also Whorl aCCOtdance w,tn subsecli4i,1a,n-
<br />the $tale in wfhrn such restdeme is Wiled
<br />131 Rewired Reliling Period. — htehecaair
<br />M any nOfiCe of Ifen. The term - feculfed refilling Oendd Miami-
<br />: AI The one -year Defied eheing 30 days alter the eapiratdn
<br />0, 6 vea rs after !tie r=ate tit the assessment at the tar and
<br />81 at ome-yeal Def,OC tnAng wren the trp,Ohom 016 years
<br />al!H Lie nose or the - eted,ng toured •elnmg period lot
<br />'act, not, C. Dt'. :el
<br />Sec. 6325. Release Of Lien Or
<br />Discharge Of Property.
<br />,a! Release Of Lien. — subtttt a such
<br />regutabpn5 AS the Secret— mar DreSCrIDt the Secretary shall
<br />issue a cerM:ate o, ralease or any hen :mDosed 'w Jn respect to
<br />any o!frma ;`t.enue Ia. ^Prate,• ^.an 30 days after the day on
<br />wmcn
<br />-!i aaodot sa'tshed u: ilneNdr, dab ;e Tne Secretary
<br />Imes hal the ham!:ly!01 the amount assessed . together with all
<br />nitrest In respect Thereof has Seem ally satshed or his
<br />aeccrne legalry :,nenlo,redblI D,
<br />: 21 Bond ACCIDIed Tntrt ;s :urnisheC101ne Secgtary and
<br />acc,Dted by r, m A bon, that is COfd,t,oned uDO, jme Da.,tnI O1
<br />'tie amoum assessed fogeme, with A:, Interest !m respect
<br />"Veol W, , Ine time c"Sc'Iefe Dv law - -Wiling any
<br />e e tension CT Stich tmt: and that -�5 ,n accordance win step
<br />-tqj eMemTs relating to tans [Cnd4,pM. amp form of the Dole
<br />And sureties inarerim. r may be specified by such r"filatiorte
<br />Sec. 6103. Confidentiality and Dis-
<br />closure of Returns and Return In-
<br />formation.
<br />tl
<br />Disclosure of Certain Returns and
<br />Return information For Tax Administration
<br />Purposes. —
<br />?I Bt :closure of amount of outstanding I,em 0 a notice of
<br />hem has been ',led DurSUant to section 632301. the amoum of the
<br />outstanding obligation secured by such hen may be disC:aW!O
<br />any person who turmsmes sat+slatS0ly wNtm11lYidelK! that T't
<br />has a f,ght in the propetty subject to such Iran Or intends 10
<br />obtain. a right :m 5Ocm property
<br />7
<br />I
<br />u*i
<br />J
<br />
|