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Excerpts; From Internal Revenue Catty
<br />Sec. 6321- Lien For Taxes
<br />11 a" W". haft [D pay any ur '"We's a' 'e'VE Y
<br />riy ft fit alit* eNnaoa At M.,im 'ut[tief;rtp any .ntof-
<br />aR at1MtIMi1 amount afarxn �D tai w assasiatm aenant.
<br />McMMr taMb a.r caieb tti1 *ar btetfx •t *"o— mwNfi'
<br />row to a s+irt'4naiire61if vow Spas +*v as W0WV
<br />WN no" tl pe". Wavier .'40 ✓ :rtana, Drao;ane
<br />is sop WSW
<br />See. 6371. Period Of Lien
<br />t7.naba bottle we n SttC'tK %Ile 1.iPo 0y 'a. t',a :.t<
<br />nafpla fy "aC Ssit ]ha:l erne a. +M rx,re rte aisessaerrr
<br />le Mffa "sfai eOnlan@t amni !rt 4if,nry ty ,nr amo-t!e ip
<br />anon" ;o, a tuallm"r iQ!•^5i :tee ,aibaye• a'n•np r,,,; p.
<br />skit 4bblberi n sa "h d , t+ammES :menrc.claD,t tr{ .Falco
<br />a uric fi ,mt
<br />Sec. 6323. Validity and Priority Against
<br />Certain Persons
<br />uy Furclow's, NINWS of Security In-
<br />tWftto. Mid nn1 4 Liew . And JmIgaant
<br />Lin Credkm - rhe•wn.meesec as sn_wa=&v,-na'
<br />MI fa law as bpInt any Durcu— n.,or ,1
<br />lalaralt. mlClUrtK S temp! D,.uupm ,=w•+v[•eG.,o•:,n.•:
<br />"meaty YraKn rttlls !M ItIt ea " J sfauiK'•M a
<br />bM tut ly the Sacretaty
<br />re Piece For Filing Nelict; Farm. -
<br />ail Rbce rpa faknp T! nplK{ rrlE, rep tpn luv
<br />'cow, ul Shaa M r :rota
<br />,A, tnla• Sut la.s
<br />,. m kit ttoreary m ert me tN'A11 v ttmry
<br />ltiata �rMMttaf $tbt!w tM Cpunry o'OtMr bo.et•tmen•a.
<br />Mod -s".1. as Oesro[tato two Me tan, at S.C. Sul! •t
<br />tf,[n tine Mbflety $Ubltll ,p ten nen .1 54WIpy, an0
<br />face aw""I howtt m tr[r. ;.bit w Dr[v ^r
<br />10'"WN .iitfM+la of . wt -11,EW :r. Oat o[f—
<br />egret tt Stan 10 ;M CaYmy, w ww paaMmne W
<br />MMYnagatt -af st'"tf Dy tH M burr $eau
<br />It the DenOl<,Y S"w, !0 mt ar° s SrtuateG
<br />�.�.El. f{A Q1 inf1aKl �DVt :nt4 pt,vl tr Per [rCa a'
<br />M Nallb Mar ireb,CiCArtl ba tit[ nri2sai 41Stn[[ m .<t.tn
<br />M f+lwlr rbf w la Ile.., W"I" wM'tHt, !M >Satr n1a
<br />row M taa'aaiyhatalene ptt.er.mtn nrets •.M'eW.^rr,ttwta na
<br />offaaarraif.,At a
<br />Ito wale irGwpa[ a paalf Or 'ht 1}Si•'f! ;N .c.u+.C.a ..
<br />M.PKlDt�±t itKwtt'.'�ltG1 J',nr tT1`r..n ...
<br />rt prppa.ty wfryh't :p #t : +V, 'S ]twYO .• 'M �1.y?. +`� �,
<br />ii! Ylue Y Pze@verSufttct [y,.�nn - tw D�rppmta of
<br />Datap,aDn,. =�inpa• wcx • +,'sf+a +c•ar.rme�tcvtl••„atrt
<br />,A, peal P1.0tf20 1, . Ul a CAie of °_a= ,DDeni at 's
<br />Dnya.cai 14CatitK.. m%
<br />tee DC SDl5a1 D.;pe[!r H : "e case et ,:r.cat'.a, pro;r:lr
<br />w+e:M. .a+tg,yr �. +rattytnr a; m< reirpence i+l 'rte
<br />urtuat' at ? +� :lint !.`t roCtKe a "trs "'C �+CwOgeeBedaraaaf4i ?3r &. we.esaae•vPM arrt•awbi.e.•
<br />tt[ NtlM'SlHD Spam{)! 0af>QM is .'.e rhr i.aft a, M`•i` t °<
<br />fnK.[Da; trNYnY! atfte W the to :'n<•.} .s "mmeD anp !M
<br />'lSVttF[t et 3 taagay <t nniN •eS,CtrtCty r •��yt in< �'bkp
<br />Sfa[t] Snai:' �[ •]f! ^lp "p tt � •1 "' mt +.a
<br />•att••K :. n Slspre6avr
<br />Stir Nary '$'aL'' ^12.CP Snau tt va'n'• -,. ((niece <w+++y <ny
<br />e!he, oY:saw o• 'ate
<br />•rotor � ''r..
<br />Note: See section 6323(01 for except,ans to a
<br />YAW notice cr iten Mpesec 0y SWIon 6321, w+t�,
<br />espw to
<br />ircure,e;
<br />aelrrx eencxW
<br />V!•,!iCt.a, :YD�ty [" U'asrC a4 •Cta+•
<br />Waz':;:[aDr'tYr ^.rast«:'n'a••„a =ra�r
<br />'t•sfn'dl D'- .'t�.MT[ S "✓M:'eC ir, VOSSC.SJ'y .°
<br />�`>firE' <t [dr 3^C a.^!ti':3' e55,r;S. •@ht �,1:
<br />'ZP.5iM1!'.U'.'xA*r ' i itv; !. ^a ^i•.b
<br />.6'n f(.M1 !.!d•' •LJe,rS a <•7 : ^„r,rvU'^2f,5t
<br />° 48;arny i i,<et:
<br />Nasstwa <,ce: e.
<br />p Refilinq Of Netice. – a r.. [, >._• ,
<br />see:rcn
<br />Gaatral Rule. -
<br />.nt.ro Dnwe sr. >. nm,ce �•.'et ..na.. 0. a .. s ^•dse Dn %rn
<br />aril r,.: wn.[p „ . .., .. c +eanct .,,. ,,r'.�,. . •_
<br />the ..0• rarron c! . r.�: •.,.; :+:' .,:
<br />! lm For Filing, a . r: ft ct, •t xn
<br />owmp ,w 'r - „• <t au:,n, tte••ac! s a .- n .v .
<br />^ 11.Cn r�a� �. - ...rte .• .. t v _t J wI „n nt
<br />Dt:w :WtK! 01 aM. May r. +QO at10
<br />'<t iaC 'K J'ptd !'bf• r •v a.er , w .: -r
<br />:.. a tt.:'..1 0 °nt.rs � .- . --wf.r v.n{.s'flPa[✓"rG.l .nt
<br />Sl4retaiy. •tm,” .a.['ath •nleiraalam, a a> paretren
<br />r_cnore .• :rp<;.a:.p <.y •sss:•J .., a.a • <!ar, �..
<br />C D^Klt.Mtal a CEaapt d� .he lace @ %yRl : "?tLE!+CE ': .i :Uin.0
<br /><,r sucn ue:s aew ':r<c ..�a;:wCar+:'e.a.r•. s�' {v;•rcr, • „ry
<br />LRl $ti<!'.n vnv:1 s,ft •liMr<,i< •.. fv %"3t <tl
<br />UI Re"irad. Reilling Period .n:ptaat..
<br />^t any 10,Kt Dl hen the le-. Ka tp s.. a ,4 Or .'ttdn3
<br />;A. 11. Unt eN<,ST +aM.enfl
<br />V•3 ntrR'rne rea�'M••t`0 +':. pw,ln: *.r ea e' V5--
<br />a ^<• tp : +tst tr'!h` p'ertrrq •194.•K ..,_ .. ..
<br />Sec 6325. Release Of Liert 0,
<br />Discharge Of Propert,,r
<br />a. Relaee Of Lien. –
<br />e;u +a *0ns ay • ^e S +c•rta•. •ear cex'•Pe •a_ _ _ .. -.,
<br />Ssat a •.erFb•a+. e''beast r' am „en .�,csn +e •,r ej H....
<br />.'1f:V�'r. <:.�<.'aa•..�: ri:e'tna• } ^.�.iaE i•;.. :..-:'�•
<br />•M1C °.
<br />'•:xs rvt me �: , m <aIm �•n[:SSeslts ' - « ,
<br />•'te'ei! t •esDe int *ep. sa.. tsttn ',. r .,.
<br />- r .tyro „� .RlnlOaLEaefr p.
<br />a<, ,,.[pire D, nn: -a `t'ai ,]fOhp'••5net,' -:_ • .
<br />•r mvum aaless <^ ,.,pet ^.r _, ...
<br /><.to' wdC•r t>! :roe 0'K: +'btE :. ..a. ... , _
<br />MO Wort- tnnlon K mq W ,pectF•<6 C•y s.t'. '2'tsriaf.9ns
<br />Sec 6103 Confidentiality and 015
<br />closure of Returns and Return in-
<br />formation
<br />91110011M of Certain Return ii!d
<br />Return Information Fer Tax Adminisirativ;
<br />Purpaaea. -
<br />' fn �d5 itt� r..tp C:PS:Nn! 10 SK f,(in fir= ' a i
<br />eWSUneny pDnpa:mc Sn v'te 0y a xov.' & ?<t
<br />drty (tf;fe. aftt IwmaM, ; -Af °t
<br />tit a • qr.} ,n ”' D'DDt':a v ttw” ID
<br />oC :i1, ^. J :�qt' .u! 7'utc•?{
<br />. I
<br />—i
<br />tfa +;Eta ds >3:�GUtS, viva r• +4.
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<br />Grantee
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<br />Excerpts; From Internal Revenue Catty
<br />Sec. 6321- Lien For Taxes
<br />11 a" W". haft [D pay any ur '"We's a' 'e'VE Y
<br />riy ft fit alit* eNnaoa At M.,im 'ut[tief;rtp any .ntof-
<br />aR at1MtIMi1 amount afarxn �D tai w assasiatm aenant.
<br />McMMr taMb a.r caieb tti1 *ar btetfx •t *"o— mwNfi'
<br />row to a s+irt'4naiire61if vow Spas +*v as W0WV
<br />WN no" tl pe". Wavier .'40 ✓ :rtana, Drao;ane
<br />is sop WSW
<br />See. 6371. Period Of Lien
<br />t7.naba bottle we n SttC'tK %Ile 1.iPo 0y 'a. t',a :.t<
<br />nafpla fy "aC Ssit ]ha:l erne a. +M rx,re rte aisessaerrr
<br />le Mffa "sfai eOnlan@t amni !rt 4if,nry ty ,nr amo-t!e ip
<br />anon" ;o, a tuallm"r iQ!•^5i :tee ,aibaye• a'n•np r,,,; p.
<br />skit 4bblberi n sa "h d , t+ammES :menrc.claD,t tr{ .Falco
<br />a uric fi ,mt
<br />Sec. 6323. Validity and Priority Against
<br />Certain Persons
<br />uy Furclow's, NINWS of Security In-
<br />tWftto. Mid nn1 4 Liew . And JmIgaant
<br />Lin Credkm - rhe•wn.meesec as sn_wa=&v,-na'
<br />MI fa law as bpInt any Durcu— n.,or ,1
<br />lalaralt. mlClUrtK S temp! D,.uupm ,=w•+v[•eG.,o•:,n.•:
<br />"meaty YraKn rttlls !M ItIt ea " J sfauiK'•M a
<br />bM tut ly the Sacretaty
<br />re Piece For Filing Nelict; Farm. -
<br />ail Rbce rpa faknp T! nplK{ rrlE, rep tpn luv
<br />'cow, ul Shaa M r :rota
<br />,A, tnla• Sut la.s
<br />,. m kit ttoreary m ert me tN'A11 v ttmry
<br />ltiata �rMMttaf $tbt!w tM Cpunry o'OtMr bo.et•tmen•a.
<br />Mod -s".1. as Oesro[tato two Me tan, at S.C. Sul! •t
<br />tf,[n tine Mbflety $Ubltll ,p ten nen .1 54WIpy, an0
<br />face aw""I howtt m tr[r. ;.bit w Dr[v ^r
<br />10'"WN .iitfM+la of . wt -11,EW :r. Oat o[f—
<br />egret tt Stan 10 ;M CaYmy, w ww paaMmne W
<br />MMYnagatt -af st'"tf Dy tH M burr $eau
<br />It the DenOl<,Y S"w, !0 mt ar° s SrtuateG
<br />�.�.El. f{A Q1 inf1aKl �DVt :nt4 pt,vl tr Per [rCa a'
<br />M Nallb Mar ireb,CiCArtl ba tit[ nri2sai 41Stn[[ m .<t.tn
<br />M f+lwlr rbf w la Ile.., W"I" wM'tHt, !M >Satr n1a
<br />row M taa'aaiyhatalene ptt.er.mtn nrets •.M'eW.^rr,ttwta na
<br />offaaarraif.,At a
<br />Ito wale irGwpa[ a paalf Or 'ht 1}Si•'f! ;N .c.u+.C.a ..
<br />M.PKlDt�±t itKwtt'.'�ltG1 J',nr tT1`r..n ...
<br />rt prppa.ty wfryh't :p #t : +V, 'S ]twYO .• 'M �1.y?. +`� �,
<br />ii! Ylue Y Pze@verSufttct [y,.�nn - tw D�rppmta of
<br />Datap,aDn,. =�inpa• wcx • +,'sf+a +c•ar.rme�tcvtl••„atrt
<br />,A, peal P1.0tf20 1, . Ul a CAie of °_a= ,DDeni at 's
<br />Dnya.cai 14CatitK.. m%
<br />tee DC SDl5a1 D.;pe[!r H : "e case et ,:r.cat'.a, pro;r:lr
<br />w+e:M. .a+tg,yr �. +rattytnr a; m< reirpence i+l 'rte
<br />urtuat' at ? +� :lint !.`t roCtKe a "trs "'C �+CwOgeeBedaraaaf4i ?3r &. we.esaae•vPM arrt•awbi.e.•
<br />tt[ NtlM'SlHD Spam{)! 0af>QM is .'.e rhr i.aft a, M`•i` t °<
<br />fnK.[Da; trNYnY! atfte W the to :'n<•.} .s "mmeD anp !M
<br />'lSVttF[t et 3 taagay <t nniN •eS,CtrtCty r •��yt in< �'bkp
<br />Sfa[t] Snai:' �[ •]f! ^lp "p tt � •1 "' mt +.a
<br />•att••K :. n Slspre6avr
<br />Stir Nary '$'aL'' ^12.CP Snau tt va'n'• -,. ((niece <w+++y <ny
<br />e!he, oY:saw o• 'ate
<br />•rotor � ''r..
<br />Note: See section 6323(01 for except,ans to a
<br />YAW notice cr iten Mpesec 0y SWIon 6321, w+t�,
<br />espw to
<br />ircure,e;
<br />aelrrx eencxW
<br />V!•,!iCt.a, :YD�ty [" U'asrC a4 •Cta+•
<br />Waz':;:[aDr'tYr ^.rast«:'n'a••„a =ra�r
<br />'t•sfn'dl D'- .'t�.MT[ S "✓M:'eC ir, VOSSC.SJ'y .°
<br />�`>firE' <t [dr 3^C a.^!ti':3' e55,r;S. •@ht �,1:
<br />'ZP.5iM1!'.U'.'xA*r ' i itv; !. ^a ^i•.b
<br />.6'n f(.M1 !.!d•' •LJe,rS a <•7 : ^„r,rvU'^2f,5t
<br />° 48;arny i i,<et:
<br />Nasstwa <,ce: e.
<br />p Refilinq Of Netice. – a r.. [, >._• ,
<br />see:rcn
<br />Gaatral Rule. -
<br />.nt.ro Dnwe sr. >. nm,ce �•.'et ..na.. 0. a .. s ^•dse Dn %rn
<br />aril r,.: wn.[p „ . .., .. c +eanct .,,. ,,r'.�,. . •_
<br />the ..0• rarron c! . r.�: •.,.; :+:' .,:
<br />! lm For Filing, a . r: ft ct, •t xn
<br />owmp ,w 'r - „• <t au:,n, tte••ac! s a .- n .v .
<br />^ 11.Cn r�a� �. - ...rte .• .. t v _t J wI „n nt
<br />Dt:w :WtK! 01 aM. May r. +QO at10
<br />'<t iaC 'K J'ptd !'bf• r •v a.er , w .: -r
<br />:.. a tt.:'..1 0 °nt.rs � .- . --wf.r v.n{.s'flPa[✓"rG.l .nt
<br />Sl4retaiy. •tm,” .a.['ath •nleiraalam, a a> paretren
<br />r_cnore .• :rp<;.a:.p <.y •sss:•J .., a.a • <!ar, �..
<br />C D^Klt.Mtal a CEaapt d� .he lace @ %yRl : "?tLE!+CE ': .i :Uin.0
<br /><,r sucn ue:s aew ':r<c ..�a;:wCar+:'e.a.r•. s�' {v;•rcr, • „ry
<br />LRl $ti<!'.n vnv:1 s,ft •liMr<,i< •.. fv %"3t <tl
<br />UI Re"irad. Reilling Period .n:ptaat..
<br />^t any 10,Kt Dl hen the le-. Ka tp s.. a ,4 Or .'ttdn3
<br />;A. 11. Unt eN<,ST +aM.enfl
<br />V•3 ntrR'rne rea�'M••t`0 +':. pw,ln: *.r ea e' V5--
<br />a ^<• tp : +tst tr'!h` p'ertrrq •194.•K ..,_ .. ..
<br />Sec 6325. Release Of Liert 0,
<br />Discharge Of Propert,,r
<br />a. Relaee Of Lien. –
<br />e;u +a *0ns ay • ^e S +c•rta•. •ear cex'•Pe •a_ _ _ .. -.,
<br />Ssat a •.erFb•a+. e''beast r' am „en .�,csn +e •,r ej H....
<br />.'1f:V�'r. <:.�<.'aa•..�: ri:e'tna• } ^.�.iaE i•;.. :..-:'�•
<br />•M1C °.
<br />'•:xs rvt me �: , m <aIm �•n[:SSeslts ' - « ,
<br />•'te'ei! t •esDe int *ep. sa.. tsttn ',. r .,.
<br />- r .tyro „� .RlnlOaLEaefr p.
<br />a<, ,,.[pire D, nn: -a `t'ai ,]fOhp'••5net,' -:_ • .
<br />•r mvum aaless <^ ,.,pet ^.r _, ...
<br /><.to' wdC•r t>! :roe 0'K: +'btE :. ..a. ... , _
<br />MO Wort- tnnlon K mq W ,pectF•<6 C•y s.t'. '2'tsriaf.9ns
<br />Sec 6103 Confidentiality and 015
<br />closure of Returns and Return in-
<br />formation
<br />91110011M of Certain Return ii!d
<br />Return Information Fer Tax Adminisirativ;
<br />Purpaaea. -
<br />' fn �d5 itt� r..tp C:PS:Nn! 10 SK f,(in fir= ' a i
<br />eWSUneny pDnpa:mc Sn v'te 0y a xov.' & ?<t
<br />drty (tf;fe. aftt IwmaM, ; -Af °t
<br />tit a • qr.} ,n ”' D'DDt':a v ttw” ID
<br />oC :i1, ^. J :�qt' .u! 7'utc•?{
<br />. I
<br />—i
<br />
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