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Excerpts From Internal Revenue Code
<br />Sec. 6321 Lien For Taxes-
<br />I,
<br />any halte u, pa, any I.. neglects 0r ri,Nses 10
<br />PAT 11. I.al" Ittle, demand. the anlo,,hl ;ri at, "hill
<br />"Ussaole Penalty
<br />toWhoer with any costs that may acctue in liodn,tt, imetelot
<br />Suit be a I— In later' of " untied States upo,t, all vooerf.,,
<br />and !4ru, 10 olowtv -whow teat 0, persona! W.ng,n
<br />to such "'Son
<br />Sec "6322. Period Of Lien.
<br />UITijeti$ Another 011ie .5 -0 t, �a. Ire ''en
<br />ands" by sicl.00 w2t Snail w7s, a, -..e fir,"ne ittilloss-o't
<br />is made and S"Al. until in# kat'111, to, !te an"Ur! Ic
<br />ass essed saed Ia, , 1.09hen, against the -a-Paw a,smg W
<br />tCh
<br />1,&bd,lyi is sabst-od r Wo"TeS ol 'tAl-
<br />ta- ot I'll
<br />Sec. 6323. Validity and Priority Against
<br />Certain Persons.
<br />;at laurchaser's. Waters 01 Security In-
<br />lerwile, Mechanic's Lismors. And Judgment
<br />Lien Crsdfts. -
<br />"I be valid as b4a:-M a-, ;w'ftAS11 r0iftl '.` a 11- T1
<br />nwni 'noctal"', s" Itill s, '11"Iri-I it, C!--isf �I 11 t4.
<br />ltww ithrco, �TIiis !1if
<br />bw MW ^y v", 5eC,vap,
<br />Place For Filing Notice: Form. -
<br />cation Ir: snap M 4'10
<br />A! z)114of State ia«S
<br />','l Real Powly I, It I:as, 'It 'ea, lit Tboll, I one
<br />5,,od— wi as dew.;td s, it z.ots of sacn start
<br />ort"Ch �nw prsde"Y S'Dt•'t In -e i— •s situated And
<br />1"; ?1;sw1a1 Pdol-111 "it Case 11 totissnil:
<br />Nobility an-bit m,ingajie ;- one 0,"
<br />.4" 11" STAR iw the county 0i 01"' gloye'"Plat
<br />stbe—S.'"I .414 designated to the ia.i 01 S"T, state
<br />-ol s "IM10
<br />Mb UMM Sialts"an3w, Court to, j.4,vaids, C. .n vrn'c,
<br />The o'.;&I ""c, w I•j !,or $ .... has
<br />-W by tart iovs%_,*d
<br />f;, awf7h Aecofs., 01 5w, C, I C',
<br />ine C. !,-o 1 1" Get I'm vl 1N05. ! 1" ^W. I n!
<br />Z", t,, ire .5 1,,a W " It, D", 1,
<br />02) $il S 01 PIGWIV SUW To Liett Fow 0i,,poSeS of
<br />IA1 Real Ircoluiv I. in, +,A; P•otty at -Is
<br />Physical iticato" or
<br />181 P"Sona. F•-Dertf in 'he Cast GI Msona; P!ooellv
<br />v :nlargIble at Milt -eSiderIce G! the
<br />- 3.0a ye! at the 1-it Ins nonce of hen's :'led
<br />For Outposts 0! 181 me resvleane o12' drootanpn
<br />M slab be d"Info 1-3 ! PWI at .!`!'n ire
<br />P'W'ps, office of tee s,,ess ;5 rotated and the
<br />!a.p 3,,el tiho S I leslolt !, MW "f i"'ter;
<br />Stale, sa;; Jf is", ed ."
<br />;,_ I" m In- ;'tf
<br />To
<br />se"rat. Suit ii ,c any
<br />0:hv v V-I� 14 7C."tolil 11
<br />n.Iicl n! Z,V
<br />Note: See section 6323m1 for exceptions to a
<br />vaiiij nottce 01, lier !mposed by section 6321 with
<br />General Rule. -
<br />A Wxt 21 ho, ltlii-C
<br />Place For Filing.
<br />I Call " "aI P'00"!, !to rd ',
<br />IN
<br />Stivewy lien ,do—ati- im 4he Titan",
<br />lt,es ed - 'tg.i,iho's ", 1�a sec/eia,yl
<br />roncef,"I a 04.1;w. In Ire ta,bayef I es!cfnce IT a nonce
<br />151 Zcii I it. IS Alf -1.110 11 accordance .,th s0sectlon
<br />il.e slat, in welch SuCr, reslder,Ce Is Iota:ed
<br />13, RMired flisfilinQ Period. - in lbecase
<br />a! any nol,cr, of Inon the term rtQulrtd 'et nng WWII means -
<br />,A: lhl, one seat OTI11,14 "ting JV days allot Itit e-0011110h
<br />u! F oars aver tae dd;e of ter assessment o' 1ne ua and
<br />"Jel tht [into IT !Tie flrqUi'od 1>eflisd 10'
<br />11Z1 111— C.
<br />Sec. 6325. Release Of Lien Or
<br />Discharge Of Property.
<br />Release Of Lien. - suoen - such
<br />as � I" sec�vj,, may critscf,he the sec'eut"isnati
<br />•IS,,1 I "elillf"i, tit aw as, of i,,,y 'e, -posen •'t ftst)tt! 1.
<br />'a. rotate' !,,a,I 3.1 cav, a"" the day 0,
<br />Stcwa,v
<br />11r, .0 all
<br />1", "'S ow I,,!, cii.ilhll o. ras
<br />Ac, lolec 1"'t. sor,o!a, , o
<br />tw,;. t, ,, , so" !1"! upon 01
<br />assfIlei, Togttlf' .0 oil 'r ie$bocl
<br />aly.
<br />I'_ 170 !,a, 'S :n b'c0'CanCE w11n Stirs
<br />to!, 01 111. bal'
<br />and wirstin thereon. a may be Wecitiid by won resulat,ons,
<br />Sec 6103. Confidentiality and Dis-
<br />closure of Returns and Return In-
<br />formation.
<br />- QiscWswe of Certain Returns and
<br />Return Information For Tax Administration
<br />Purposes. -
<br />•?' Usc!V1 11?
<br />n h" "" lillio :2 StcPOn kv3lf: the amount Of Ine
<br />14 f •le C11605" IQ
<br />deni 1-11 to
<br />11, 110 be". Oit C, illot 01 lithos TO
<br />_j
<br />Entered awi;
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<br />Excerpts From Internal Revenue Code
<br />Sec. 6321 Lien For Taxes-
<br />I,
<br />any halte u, pa, any I.. neglects 0r ri,Nses 10
<br />PAT 11. I.al" Ittle, demand. the anlo,,hl ;ri at, "hill
<br />"Ussaole Penalty
<br />toWhoer with any costs that may acctue in liodn,tt, imetelot
<br />Suit be a I— In later' of " untied States upo,t, all vooerf.,,
<br />and !4ru, 10 olowtv -whow teat 0, persona! W.ng,n
<br />to such "'Son
<br />Sec "6322. Period Of Lien.
<br />UITijeti$ Another 011ie .5 -0 t, �a. Ire ''en
<br />ands" by sicl.00 w2t Snail w7s, a, -..e fir,"ne ittilloss-o't
<br />is made and S"Al. until in# kat'111, to, !te an"Ur! Ic
<br />ass essed saed Ia, , 1.09hen, against the -a-Paw a,smg W
<br />tCh
<br />1,&bd,lyi is sabst-od r Wo"TeS ol 'tAl-
<br />ta- ot I'll
<br />Sec. 6323. Validity and Priority Against
<br />Certain Persons.
<br />;at laurchaser's. Waters 01 Security In-
<br />lerwile, Mechanic's Lismors. And Judgment
<br />Lien Crsdfts. -
<br />"I be valid as b4a:-M a-, ;w'ftAS11 r0iftl '.` a 11- T1
<br />nwni 'noctal"', s" Itill s, '11"Iri-I it, C!--isf �I 11 t4.
<br />ltww ithrco, �TIiis !1if
<br />bw MW ^y v", 5eC,vap,
<br />Place For Filing Notice: Form. -
<br />cation Ir: snap M 4'10
<br />A! z)114of State ia«S
<br />','l Real Powly I, It I:as, 'It 'ea, lit Tboll, I one
<br />5,,od— wi as dew.;td s, it z.ots of sacn start
<br />ort"Ch �nw prsde"Y S'Dt•'t In -e i— •s situated And
<br />1"; ?1;sw1a1 Pdol-111 "it Case 11 totissnil:
<br />Nobility an-bit m,ingajie ;- one 0,"
<br />.4" 11" STAR iw the county 0i 01"' gloye'"Plat
<br />stbe—S.'"I .414 designated to the ia.i 01 S"T, state
<br />-ol s "IM10
<br />Mb UMM Sialts"an3w, Court to, j.4,vaids, C. .n vrn'c,
<br />The o'.;&I ""c, w I•j !,or $ .... has
<br />-W by tart iovs%_,*d
<br />f;, awf7h Aecofs., 01 5w, C, I C',
<br />ine C. !,-o 1 1" Get I'm vl 1N05. ! 1" ^W. I n!
<br />Z", t,, ire .5 1,,a W " It, D", 1,
<br />02) $il S 01 PIGWIV SUW To Liett Fow 0i,,poSeS of
<br />IA1 Real Ircoluiv I. in, +,A; P•otty at -Is
<br />Physical iticato" or
<br />181 P"Sona. F•-Dertf in 'he Cast GI Msona; P!ooellv
<br />v :nlargIble at Milt -eSiderIce G! the
<br />- 3.0a ye! at the 1-it Ins nonce of hen's :'led
<br />For Outposts 0! 181 me resvleane o12' drootanpn
<br />M slab be d"Info 1-3 ! PWI at .!`!'n ire
<br />P'W'ps, office of tee s,,ess ;5 rotated and the
<br />!a.p 3,,el tiho S I leslolt !, MW "f i"'ter;
<br />Stale, sa;; Jf is", ed ."
<br />;,_ I" m In- ;'tf
<br />To
<br />se"rat. Suit ii ,c any
<br />0:hv v V-I� 14 7C."tolil 11
<br />n.Iicl n! Z,V
<br />Note: See section 6323m1 for exceptions to a
<br />vaiiij nottce 01, lier !mposed by section 6321 with
<br />General Rule. -
<br />A Wxt 21 ho, ltlii-C
<br />Place For Filing.
<br />I Call " "aI P'00"!, !to rd ',
<br />IN
<br />Stivewy lien ,do—ati- im 4he Titan",
<br />lt,es ed - 'tg.i,iho's ", 1�a sec/eia,yl
<br />roncef,"I a 04.1;w. In Ire ta,bayef I es!cfnce IT a nonce
<br />151 Zcii I it. IS Alf -1.110 11 accordance .,th s0sectlon
<br />il.e slat, in welch SuCr, reslder,Ce Is Iota:ed
<br />13, RMired flisfilinQ Period. - in lbecase
<br />a! any nol,cr, of Inon the term rtQulrtd 'et nng WWII means -
<br />,A: lhl, one seat OTI11,14 "ting JV days allot Itit e-0011110h
<br />u! F oars aver tae dd;e of ter assessment o' 1ne ua and
<br />"Jel tht [into IT !Tie flrqUi'od 1>eflisd 10'
<br />11Z1 111— C.
<br />Sec. 6325. Release Of Lien Or
<br />Discharge Of Property.
<br />Release Of Lien. - suoen - such
<br />as � I" sec�vj,, may critscf,he the sec'eut"isnati
<br />•IS,,1 I "elillf"i, tit aw as, of i,,,y 'e, -posen •'t ftst)tt! 1.
<br />'a. rotate' !,,a,I 3.1 cav, a"" the day 0,
<br />Stcwa,v
<br />11r, .0 all
<br />1", "'S ow I,,!, cii.ilhll o. ras
<br />Ac, lolec 1"'t. sor,o!a, , o
<br />tw,;. t, ,, , so" !1"! upon 01
<br />assfIlei, Togttlf' .0 oil 'r ie$bocl
<br />aly.
<br />I'_ 170 !,a, 'S :n b'c0'CanCE w11n Stirs
<br />to!, 01 111. bal'
<br />and wirstin thereon. a may be Wecitiid by won resulat,ons,
<br />Sec 6103. Confidentiality and Dis-
<br />closure of Returns and Return In-
<br />formation.
<br />- QiscWswe of Certain Returns and
<br />Return Information For Tax Administration
<br />Purposes. -
<br />•?' Usc!V1 11?
<br />n h" "" lillio :2 StcPOn kv3lf: the amount Of Ine
<br />14 f •le C11605" IQ
<br />deni 1-11 to
<br />11, 110 be". Oit C, illot 01 lithos TO
<br />_j
<br />
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