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<br />Entered as boeumerilt No,
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<br />42l S,tus Or Property Scottie to Lien Pw purposes of
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<br />six JUL 2a ' ' AH- I0 I.B '
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<br />physica!iocallon o!
<br />of Suehbenr541Sb niedmaCcwdancew,th Subsechontfl,n?
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<br />Eel Personal property - In the case of personal property.
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<br />pay Me same after demand, the amount lincludirtg any mta
<br />whemer laegibie al ,nlangrbte at the residence of fhe
<br />eat, add.wnal amount addition 10 tat, or assessable penalty.
<br />taxpayer At the !title the notice of hen :s fded
<br />`
<br />lotp.=any costs ,Mat may accrue m addition Thermo)
<br />Go /purposes- ofaaragglin(2ile!' theresidenceolacorooralwn
<br />131 11"vired- ANRiry Partied. :— .mtWCarlo
<br />SUN be a Item in tavOf of the Odded States upon all property
<br />or partnersn+p small be deemed to to the place at which lot
<br />of any notde of Iren: the lerm"repmle0 rlt.•hng penod'thearts-
<br />and'Ofs to prapefty,- WMIMr real or personal pewngiog
<br />principal executive office of the business is localeo and the
<br />!AI lheont -year: pehod endwg30ddysaherthepxprfatwh
<br />R
<br />residence of a taxpayer whast, resiaence is Mw the United
<br />of 6 vears after the date of the assessment of the tax. and
<br />Sec. 6322. Period Of
<br />States shall be deentd to be it Ire owl-CT o, coWmola
<br />Iel The OPe- year period ending with theexpdatlon of6years
<br />Lien.
<br />131 Form the I rm Arta :dnl,,j of ,rte notice
<br />after !he close of the o,aedmg required refifing period for
<br />UOWS another dale is specifically I x c by law. life I-en
<br />referred to ,n Subsection IAi strait oe prescribed by the
<br />Such police of hen.
<br />rmpOSed by' seClwn 6321' shalt arise at the time the assessment
<br />' Secretary Such, - notice 'Shall, be ratio noi.amstano.og any
<br />IS made and shall CoMlnpe unlit the tiaoddy f0 the amount so
<br />r
<br />Y
<br />AssaSSlO for a judgment against !rte laxpaye arts +g out of
<br />notice at hen
<br />IL
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<br />7
<br />Entered as boeumerilt No,
<br />0 4 —633
<br />Exeerpls From Internal Rwenue Code
<br />42l S,tus Or Property Scottie to Lien Pw purposes of
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<br />prescribed in regulations issued by the Secrelaryi
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<br />6
<br />six JUL 2a ' ' AH- I0 I.B '
<br />�.
<br />physica!iocallon o!
<br />of Suehbenr541Sb niedmaCcwdancew,th Subsechontfl,n?
<br />r-11 I
<br />Eel Personal property - In the case of personal property.
<br />l
<br />pay Me same after demand, the amount lincludirtg any mta
<br />whemer laegibie al ,nlangrbte at the residence of fhe
<br />Exeerpls From Internal Rwenue Code
<br />42l S,tus Or Property Scottie to Lien Pw purposes of
<br />Secretary received written information tin the ina"M
<br />paragraphs n l and d, properly shall be oeemedro be situated
<br />prescribed in regulations issued by the Secrelaryi
<br />Sec. 6321. Lien For Taxes.
<br />iAi flea: Ftoperty in the case of real property at is
<br />concerning a change hint taxpayers r¢Ldence.da,ropce',
<br />physica!iocallon o!
<br />of Suehbenr541Sb niedmaCcwdancew,th Subsechontfl,n?
<br />It any person liable to pay any lax neginis or refuses to
<br />Eel Personal property - In the case of personal property.
<br />the Stale to wnrch such rMrdence b located
<br />pay Me same after demand, the amount lincludirtg any mta
<br />whemer laegibie al ,nlangrbte at the residence of fhe
<br />eat, add.wnal amount addition 10 tat, or assessable penalty.
<br />taxpayer At the !title the notice of hen :s fded
<br />`
<br />lotp.=any costs ,Mat may accrue m addition Thermo)
<br />Go /purposes- ofaaragglin(2ile!' theresidenceolacorooralwn
<br />131 11"vired- ANRiry Partied. :— .mtWCarlo
<br />SUN be a Item in tavOf of the Odded States upon all property
<br />or partnersn+p small be deemed to to the place at which lot
<br />of any notde of Iren: the lerm"repmle0 rlt.•hng penod'thearts-
<br />and'Ofs to prapefty,- WMIMr real or personal pewngiog
<br />principal executive office of the business is localeo and the
<br />!AI lheont -year: pehod endwg30ddysaherthepxprfatwh
<br />to such person
<br />residence of a taxpayer whast, resiaence is Mw the United
<br />of 6 vears after the date of the assessment of the tax. and
<br />Sec. 6322. Period Of
<br />States shall be deentd to be it Ire owl-CT o, coWmola
<br />Iel The OPe- year period ending with theexpdatlon of6years
<br />Lien.
<br />131 Form the I rm Arta :dnl,,j of ,rte notice
<br />after !he close of the o,aedmg required refifing period for
<br />UOWS another dale is specifically I x c by law. life I-en
<br />referred to ,n Subsection IAi strait oe prescribed by the
<br />Such police of hen.
<br />rmpOSed by' seClwn 6321' shalt arise at the time the assessment
<br />' Secretary Such, - notice 'Shall, be ratio noi.amstano.og any
<br />IS made and shall CoMlnpe unlit the tiaoddy f0 the amount so
<br />- other 0rov,LOn V-law iepardirg the form dr content oi,a
<br />SeC. 6325. ° Release Of, L. +epp Or
<br />Ir
<br />AssaSSlO for a judgment against !rte laxpaye arts +g out of
<br />notice at hen
<br />_
<br />Of Property.
<br />¢ sahsned or becomes unenlprCeablC b/ reason
<br />suchnse
<br />p at
<br />,a Rate #se QI Lien, — Subject; 10 Such
<br />oftyf
<br />°' lapse nthme .
<br />Note: See section 6323(b) for exceptions a
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<br />requlnrons as the Secretary may presc•iDe the Sedretarysnau
<br />Sec. M. Validity and Priority Against
<br />valid notice of tierirnpoaedby section 6321with
<br />ssDtacer bncLeajukasedta ny lien lmpaskil units respect to
<br />respect t0:
<br />any d ternal reMpnue:tak mat later loan 30 days altar the day o t
<br />Certain Persons,
<br />which
<br />lal Purchaser's, Holders 01 security in-
<br />t Maluritles
<br />:Motor
<br />Ill Uaomty Salisfies or Unenforceable The Secretary
<br />Wall Mechanle's Lienors, And Judgment
<br />veniaw¢s
<br />3 Persona! property puchased at retail
<br />finds that the liability tot Me amount assessed. (oglthtr with all
<br />Lien Credilers. — iheiirn:mposed bysechooW2l
<br />4 Personal property pu chased in casual sale
<br />interest ,n respect forceab has ran Surly satisfied or has
<br />shall
<br />not be valid as a A,nst an purchaser, homer or a security
<br />p r r
<br />4, personal property suolecred to possessory en
<br />�”'
<br />become legally
<br />ond A opted rcThe,e. a
<br />IP Bond accepted Thereis lurmsnM !a the Secretary and
<br />me a1. mKnaMG z uenpr Or Iddgminf ben eredll0r 11061 ndbe!
<br />6 Flea1 Dfoperty tax and special assessment liens
<br />accepted by him a bond that is CGndlboned upon the payment of
<br />thereof which meets !he •,du,,emrnfs of subsection !li ,,S
<br />% Residential property scolec!to d'nechaidc -s
<br />Iht amount assessed. together with an interest m respect
<br />Dan tiled oy the Seo rotary
<br />!ten for certain repairs and improvements
<br />1!lereol within the time pre5eri0e0 by law !irteluoinq any
<br />(ry Place For Filing Notice• Form. —
<br />n norney s bens
<br />' Certain Insurance contracts
<br />extension of such timer and that is in accordance with Seth
<br />•equirements felanng to terms form
<br />'
<br />!!l PasspMk loans
<br />contllhons . and of the bond
<br />and sureties thereon- a may be specified by
<br />.17 Place Poi "IN The nonce rater "ep 10 .n 5uD
<br />such regulations.
<br />sv[hon la` snob be Hied
<br />IA; Under Stile uw;
<br />g .g: Rofilin 01 Notice. — xa, Dvrparea of inn
<br />Sec. 6103. Confidentiality and Dis-
<br />,,, heal Properly in the cw or ",I Property in Phi
<br />1eG110n
<br />closure of Returns and Return In-
<br />afnct within lnr Slate i °r the coacry or oche, gov.nmrnlal
<br />:1: General RUIe. — 11111sz 10111 p" l:en is rehled m
<br />formation.
<br />wb.yuwm as designated by the 4ws of well Slate m
<br />the manner prescnoed in patagrapn ,2. - „ng the 'eou,Z
<br />worth the p10011ty sdDirct to the hen .s sifutil and
<br />'lhl.nq 011+00 Sucm "I'C' of lien small be Irtale0 a5 1000 Q. Ina
<br />GlafJi enure of Certain Return and
<br />1:n pelSOnal P10polty. .n IM call, a1 Personal
<br />dolt om w0¢h -l'S I:+ed':n aC(OhlarLe dim sJDSer Pyl ;IP alter
<br />likl
<br />Return Information For Tax Administration
<br />Property wbethe, lang:ble 0' 11ang,od, 'n one office
<br />the exDiration 01 luen lefiun0 ""no
<br />Purposes.
<br />wdnm the State t0, the [ovnlr o, .,me, gove,nmerlaj
<br />121 Place For Filing: — A nDher of hen- ,etdeo.
<br />—
<br />subdm4onl -as devgnalea Cy m, ^a ws o' such State
<br />during Ire 110 ,116 r.d,ng P rd 5rd11 e, ertl,cl: re 0NV
<br />l21 Disclosure of amaunl or outstand, hen It notice at
<br />m which Ina Drop.", <obla! :o r.e hen a _,tuateC
<br />pr
<br />uenha5be enfnedpursuanitosnl,on6323!11 theamountafthe
<br />(114 11 :any Df 01s1„O Cour, mine onrce of me cleric al
<br />such nonce r.+..en ,. ,n:iee ni in, a "i.ce ,n. wnien me
<br />aulstanamg obnganon secured by such lien maY be disclosed to
<br />Ili, LMr,lT Sra{K district court fnr •n4, lad,C'al C.StrK, ,n which
<br />prio, -it'. of 111" dal +ilea and
<br />any person who furnishes sal,slarlory Willie" evidence trial he
<br />!no;,CIwly svOlact to If" IS s,ruaieo whMevei the Slate has
<br />"" 'r Ina ca,e GI teat Property the fact o! rel,ling ,s
<br />has a r,ghl in the property suOlecf to such lien at intends to
<br />mat ter Uw0e4gnaftd one ott,(e wh,cn mes the ifwyuRMruS01
<br />entered and recol°ed'n an,ndes Io It Crin:l i,qd, o],
<br />obtain .ghl I, such property
<br />:cbpa: ag!Apri Ia1 ur
<br />5ub"11oh 111 ;4. aad
<br />N,m Pro,*1der 010-5 Or me D+str,Ct 1 ?, COium Dia I
<br />'SI "any rase .n .,, _n `x% nays o: rno,e 0:i to the date
<br />,rte Pec of do or 14,11, of Ent D:<r,ri It, r.0lumo,i �'
<br />�" s rehfine of notice DI 1. unA s,•bparxpreph (A). me
<br />ZT 4,opr!tr ?dc,lCt to "n4, .:en -t or
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