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T
<br />I
<br />(a
<br />secretary re'"M whosh informal— Im'The ma.—
<br />a
<br />,I
<br />CGrantor
<br />;A, Reat ProDetly - :n the case Cd real p:Operly at Is
<br />ConClrti gi Cnam )t in mtla.paytisres dlntt.danO ;Kt
<br />s
<br />Excerpts Fran Internal Revenue Code
<br />d
<br />Entered ac Document No.
<br />secretary re'"M whosh informal— Im'The ma.—
<br />86- 103872
<br />,I
<br />CGrantor
<br />;A, Reat ProDetly - :n the case Cd real p:Operly at Is
<br />ConClrti gi Cnam )t in mtla.paytisres dlntt.danO ;Kt
<br />0
<br />Grantee
<br />of SUCM1 =;m is ?159 t`Itd art aCCO,oarve wnh subSKlron p} m
<br />me Slate
<br />AiY the Same after demand. Inc amOanl I:nclud'nq any map-
<br />Numeric?;
<br />'^ watch such'esmence is Iocated
<br />Z ?*Arlont amount . addam, to tax o, asstmol! penalty,
<br />!aapaye, a: the Porn Inc nonce 011 M is I,I[d
<br />!OgeMtr w,m any posts Mal may accrue =n aeld'bort lhlRtba
<br />Ss
<br />f31 Re"Ired '. Nettling Pulled — MlhecSl
<br />snip as A I to tiYOt N Iht Undati stilts upoh all property
<br />Or pa"elshlp small be deemed 5 Ct t "• p!ACe at *M CM the
<br />o! any notice of hen the lerm'reOUlred retlmg pinpp "mlanf-
<br />arM "PIS to omperty. whether neat 01 plrsonal belonging
<br />- .•.JULY I q AM110 ZO
<br />IAI!me one year pe"" tma"g 30 days after the expiration
<br />to such a!'sOn
<br />sest0ence Of a td.Gaitr whose ,tpdenCe ,s .,It"! ,ne Umlet
<br />'%! R vlaB aft., the dal, Dt !M assessment of the ra.. ame,
<br />Sec 6322. Period Of
<br />States shalt 0e otemt9 tC De.n!he G'Sp¢: n, Caiumcla
<br />�R`!ht One -year pt"01 e^.omg wlln!hlexpKil,Om of 6 yea's
<br />C.
<br />^
<br />3f F,rm nr '_, arse ;evil, ^.! of Fne naiKt-
<br />a!1[, the close of Iht eceim r w'
<br />p, a M ed rdumg period foe
<br />UNti3 anoroer Date is SpecdKally h.M by Uw 'ir2 Len
<br />!HlrrM Ip m subSK!Rtr :a1 chill; ry yeSC'iol0 ^`i Me
<br />sect 0!;C1 a,
<br />Excerpts Fran Internal Revenue Code
<br />121 sous Or RroWty Suolldt To tan rot purposes of
<br />secretary re'"M whosh informal— Im'The ma.—
<br />Garlgraphs!t' and+ nip• dpttys.'!anfedtem.Ctp[ts,iva?ee
<br />DrtSCnDed .� legaral,ons =s5ved by the Sec,ctaryt.
<br />Sec. 6321. Lien For Taxes.
<br />;A, Reat ProDetly - :n the case Cd real p:Operly at Is
<br />ConClrti gi Cnam )t in mtla.paytisres dlntt.danO ;Kt
<br />a anv otrson name to pay any Ia. neglects or neluses to
<br />oft".cal local,*., or
<br />le! Personal F,00wy - In the case of vie,sona, property
<br />of SUCM1 =;m is ?159 t`Itd art aCCO,oarve wnh subSKlron p} m
<br />me Slate
<br />AiY the Same after demand. Inc amOanl I:nclud'nq any map-
<br />wmeMe, !ang,Dle o, ,ntaogiO4 at rite :eswence o! the
<br />'^ watch such'esmence is Iocated
<br />Z ?*Arlont amount . addam, to tax o, asstmol! penalty,
<br />!aapaye, a: the Porn Inc nonce 011 M is I,I[d
<br />!OgeMtr w,m any posts Mal may accrue =n aeld'bort lhlRtba
<br />,
<br />For pu,poies of pa1agtaohi21t61 nt- C9demCeOraCOrpDratiOn
<br />f31 Re"Ired '. Nettling Pulled — MlhecSl
<br />snip as A I to tiYOt N Iht Undati stilts upoh all property
<br />Or pa"elshlp small be deemed 5 Ct t "• p!ACe at *M CM the
<br />o! any notice of hen the lerm'reOUlred retlmg pinpp "mlanf-
<br />arM "PIS to omperty. whether neat 01 plrsonal belonging
<br />` pruiC @al e.ecuhve office C .e DuSrrss Is lowee ad the
<br />IAI!me one year pe"" tma"g 30 days after the expiration
<br />to such a!'sOn
<br />sest0ence Of a td.Gaitr whose ,tpdenCe ,s .,It"! ,ne Umlet
<br />'%! R vlaB aft., the dal, Dt !M assessment of the ra.. ame,
<br />Sec 6322. Period Of
<br />States shalt 0e otemt9 tC De.n!he G'Sp¢: n, Caiumcla
<br />�R`!ht One -year pt"01 e^.omg wlln!hlexpKil,Om of 6 yea's
<br />Lien.
<br />^
<br />3f F,rm nr '_, arse ;evil, ^.! of Fne naiKt-
<br />a!1[, the close of Iht eceim r w'
<br />p, a M ed rdumg period foe
<br />UNti3 anoroer Date is SpecdKally h.M by Uw 'ir2 Len
<br />!HlrrM Ip m subSK!Rtr :a1 chill; ry yeSC'iol0 ^`i Me
<br />sect 0!;C1 a,
<br />Imposed Dy secb On632t Shall arose at the time the assessment
<br />Secretary $ ,n nor,c, 5ma! OC a',C O! iRSld C!nq anv
<br />lla.
<br />1s made uM shall continue until me fo, Irt amount so
<br />rather pw s o! n. -. a .;.. q --e -c c. r*n!em, pf a
<br />Sec. 6325. Release Of ..Lien Or
<br />aSMSSto !0r a judgment aga,w be ta.oaye; a::stnq Cur 91
<br />no%Ce aU, en
<br />Discharge Of Property.
<br />Such fgbhty; is sdbsfled 0, oeromB uMntMCed DI: DY 1tisOn
<br />of fall" brae
<br />'af Release Of Lien. — Subject
<br />of
<br />Note: See section 6323(0) for exceptions to a
<br />to such
<br />:egu%abcns Secretary
<br />Sec. M. Validity and Priority Against
<br />valid notice o ' lien imposed by section 6321v2itn
<br />As lne may prescribe. the Secretary shall
<br />iss,,1 aCtfOncaltofreleaseat any FM ,mposee- th respect 10
<br />Certain Persons.
<br />respect to.
<br />any rtrlernaf revenue !a, let later man 30 days after the dayM
<br />jai Purchaser's, Helder$ of Seeurittl In-
<br />s�Dri!e5
<br />NOIOt
<br />anon
<br />!9Din!r Sit:Sned or UNNOrttaCR The secretary,
<br />tereeta, MeeMaie'a Lletror :. And Judgment
<br />yenlCies
<br />?e! pnatpropeny Durcnesedat retar.
<br />s mal the iia0:4!y !D! :rte dtnOlinl assessed 1pgelne, wdhall
<br />{� Creditors.
<br />Level Creditors. — ihe!1M:,npo," Or sn!:am W, ST,
<br />S Persona! Dropenv purChased in casua: sale
<br />.'!Rest :n. 'es0ecl !ne!eef 'as net.". !,lily Sabs,!ed 0, has
<br />rills be vabd as against any purchaser holder of a secu,:fv
<br />-' "E,sJnal ;,fppell'y Sub ;toed to possessory han
<br />cpf OmC legvly unenlra,cta:ae nr
<br />MW-Kt. mechanic s keno, a, !udgh,"t w t: Peo"', until n0,,it
<br />- Real D!operty td, anC SDtOal assessment pens
<br />Band Accepted lhert rs `u: n:ShtO to the Secietdryand
<br />thermal which meets the ,Mwrbments n, subZ,: r. ,r, ^.as
<br />'feS'Cenllal prdper,''up BCt'0 a ^12Chz!uC
<br />- > - I
<br />aCCe D!ed 0'i r:m a Da'>c :hill 15 iDnd1!t0hl0 upon Ins Wymeml d!
<br />been tdma by the Secretary
<br />,'em for CE tale ieDal'S and ^prCVtn`tnls
<br />ehr amours! assessed ;cgcmcr with a!! merest :n lespecl
<br />ry L ^0f,ey s::ens
<br />7hr,t01 w,!n:n Inn :.me D: ese titk0 Dr law flncl.dlnq any
<br />I0 Piece For Filing Notice; Form..
<br />-E: ^,ate :ncuranie Cpr;!!eC,s
<br />oxtemllo. a1 such ! "'? and Ind: ,s ,n accordance w:tm Such
<br />: eau+:cmcn!5' tinting !o t
<br />!G PasstM «loans
<br />tints conditions aM form. Of the band
<br />!tt PlaCe for f,11ng Tht :n0bfe ,llt,rl0 ,0 ir. 5uD
<br />and sureties therman, a, mey be specified by such regulations.
<br />Wilton tat Under Seat laeo.
<br />UI Utge, stale a »s
<br />q� Relifin of Notice. _ „ „U,�„r, n, .n.,
<br />Q .
<br />Sec. 6103. Confidentiality and Dis-
<br />Gf Rtal Properly in the last aI real pr00erty in one
<br />iictiort
<br />closure of Returns Return ln-
<br />ofhcewtlnln lilt staltio: meco"lle or omen gownhemal
<br />"bdiviSIM as dtsrgnaled by Ime laws Stale.
<br />:!i General Rule.— pn45z ",'itr 2'i�en,5 ,- r•ted,n
<br />the
<br />and
<br />formation.
<br />at Sych on
<br />wh,C,h INC property subject ,0 fne IKn r1 S,tualet, . and
<br />manner pre""tien :n Cdrdg!ap` 1' Cur, -q 1mt r!qu „ed
<br />lelihng 0-od Such ,i!tce m' lien 5hai: 0r v,ai,d a, -.,.a On'ef
<br />Yi
<br />Disclosure of Certain Returns and
<br />lm Personal ry In th Use D, persom.,
<br />Carlo,, hlcn ! s
<br />me
<br />Return Information For Tax Administration
<br />property whetnel grtyiDte nr ,marpt0le m am *race
<br />the State
<br />t.o,rd,ian , such t „tin 0 Dena
<br />Purposes.-
<br />»nhm for toe county or other goverrtmMlal
<br />7! Place For FIIIOQ. — a ^mice al ,�cr ,claim
<br />subdrvnwni. -as devg"led by the laws of Slxh State
<br />during Ile reou„eo :elu,nq snail n, rim!;
<br />,n ricer” the Moet!y Subllel !0 Ins Fen ,, S,Iua1M
<br />pe,.od r1!c,! „r
<br />?, Dn;clnsurt cr amour: e! owslar,d,n it a
<br />«
<br />Rd a.'rSUdn!';; SlCt:0.s 6323! ^ens
<br />- .Iy.Wtm Litre t)t OislriCl Lawl (nand a!i,Ctat me,l !ii of
<br />VGr.no„etC! "en:s :ebtm ":mr nn,,,.n »h en rnr
<br />avwanc!ng 001.gal_ se_c Dy su" Fen maybe d'sciOSed to
<br />ten united Slates district court lot Fns hider,?( dtstnct ;n wh,ch
<br />111101 "I Ct C, I'tn was Well anti
<br />any person *no lurn,shes Sdn Sfac!p +y w!,ftln evlde, that':,
<br />Ins prowiy sublecl to hen ,5 Sr6141e6 wntnere, ten Slate has
<br />t ” 'n. Ins ::AS, o, ,tai p, cp. , !h. i,rl or reran ^g S
<br />has a „ ght :n me propene Subject tC such ben Dr +nllfWS to
<br />nth oY law dtsgtyfed one Olhct wrncn meets ire teouir~iso,
<br />en,ere0 4.0!tCO3de0 •n an in”, �.ii ! ^.e e.lenl re •d D.
<br />cu,,.
<br />nc!a,n a r,gnl -.n. such vtua rty
<br />suDparapnDn :At or
<br />suose'.FOn !p iat ", .
<br />tc' W.!h Ararat' 01 ow, of !toe p!slna lt! L9bmOq .:.,
<br />lei :^ amp use ,•, wit r. Bo cars n, m.ve p•,o• rc. !tor pate
<br />the , +n:ce 01 me ReCOide, at Deeds a, !h! D,s!•.r! o' •,alUrnD:a :f
<br />a1 a •e,ii,np of not,:<o'. (Ctrs uncfn tubna, 111 IAI :nt
<br />Imt. Daupe'll suuk"T to the ;,en is 5 +1..a1lC t % ;me _isL' �v C
<br />4
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