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<br />Excerpts From Internal Revenue Code
<br />Sec. 6321. Lien For Taxes.
<br />it any Perron ruble to Day an, ter. neglects D, ,Hosts to
<br />pay hie same after otma+id the pnpanf a wdmq any mter-
<br />list addmooar amour, addtblio to las b, assessable penalty
<br />ldAdtef sus. any costs mat may act— to addmon thereto)
<br />Shah be a ben M favor of the !need States OW .0 progeny
<br />oral -013 !o rawiy'''W1oo* real ar vesonat belongs.;
<br />M such Pelson
<br />Sec 6322. Period Of Lien.
<br />+Initsf iMtntr daft ri SPNitrc aifY flsed 3i !iw the nM
<br />•mpoead by section 1332{ shah arse at trig ,.me ine *$mSynherm
<br />a made and snail cgnbnut rnhf tin oabrbty 10, the amount sa
<br />.sussed !a, a {,domelf agamsf toe laapayer ar,vng au, at
<br />such fallibly, !s SanstKO of Womes uMntIN:;eabie by rush,,
<br />of )ADS! of time
<br />Sec. 6323. Validity and Priority Against
<br />Certain Persons.
<br />ui Purchaser's, Holders Of Security in-
<br />tereats. Atechonic's Lionors. And Judgment
<br />Lin Creditors. —Tie l,en,mposen oy secbon d3tt sorb
<br />flat be valid as Against any purrnaser holder of a strawy
<br />I-Waat. fnKhanrr s tfenc, or lodgment hM t rednOr uhnl notice
<br />dMreof roll:," maefs Inc legmretiEnls of SQOfeclor, iii has
<br />paea filed by the Sec,tra,y
<br />;if Place For Filing Notice; Form. —
<br />eti Place for Ftlmg - Fit refill refit rte rn •n sub
<br />stcban;ar Shan be litho
<br />iai threat Stall Lava
<br />p'l Peal Pr Open, - Ir me case or "at miles, ;n one
<br />altice wrmrn the slate to: the county a, 099 go— mmeRlal
<br />v,ndfy+SWnl as desrgnafad by Inc re- 0, such Sralt to
<br />—11 fne pth0erty -al", l0 in, inn is selotaed and
<br />Pp,sOry. Property to for case a, Personal
<br />Drop, 4—, n,-es faNW. w mlangf o, in one MI¢
<br />w11n +n Inc State to, it. role+(, a, tithe, goyNmnMla,
<br />5'vhdir Zon; a5 dl,gn. red v, Inc I,., at Such start
<br />r, wh", me romly to the hen ;5 siw.!.
<br />.gi wCin'vurt e?= `hSr:;cf {.surf ,n;nt Olbre a, the tiff- Of
<br />,.f t45nlet!
<br />51111t msl,Kt cp.ri for me ru0ivat asnrtl M wmcn
<br />the snake,!, sublet.! !a bee , Sated tihi hem the State has
<br />-A'by Ii 0- 91.1ed0411!il wn.ch mills Inc reg4rMrlMNbd
<br />.r,•.•eq,aar. . A'.:
<br />01 necar ^t, 01 Jteas Of test ti:st.iei 0, Wrumbra n
<br />,.. .. m Pee a,ae „ ±, Geed +err •nr 6.51•;,r w C n,fmo!a
<br />Entered as Cfocumnitnt Nod"
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<br />,21 S.I.S Of 14.penfy subiftl to into . for sared”. at
<br />Paraq,apnc 11andi4: poDFty Sf!aa MdeemtntO Ci Snaaied
<br />!4; gear Proper?, In Ina rise of rear roptttY at 115
<br />Physical Warren m
<br />le, Per—al Prbperl, to the camel Petsooa, pfopert,
<br />whHne, !angmle a, Manotble at the ,esMence or the
<br />!aaPaye a! toe time the nonce of lien '•s Med
<br />tot purposes at parsgracn t2f fel- thriestdenttaf a; orPQrafroR
<br />a, os bbl mD snap be Aeen!ed 10 he In, DISC! a, wnlrn the
<br />pnM,pal Mc.tlye office of the buslm,fs :s located. And the
<br />SesderKe of a raspayW whose residence r5 wrih0U1 In, United
<br />States shall be deemed 10 0e m !ht reslUC: ci colamOIS
<br />i3, Form the loco -d condor Dr test net¢:
<br />flffet.ad 10 " 'lMet; on 'at mall bf .lesrfrbrd by the
<br />- Secivary Stich noire shah be y,: ,d nntwllaseaaRij' -aAy
<br />tuber law regaro;nq the loan r„ lament of a
<br />nonce al!mn
<br />NOW See section 6323(b) for exceptions to a
<br />valid notice of lien imposed by section 6321 with
<br />respect to
<br />! *iiranix:s
<br />2 Moto vefmies
<br />3 Personal braohffy polcaased at retail
<br />d Per soniv Wooerty purchased in casua; sale
<br />5 personal Property subjected to possessory ben
<br />6 Real prope+ty tax and special assessnleni !lens
<br />? Ressdemlal WmIferty, subieCf to a mechanic s
<br />W, ht, €:clam repa,rs and ttmhi royMretnt;
<br />B_ 4ivr'tre ; -s leers
<br />? rertam m'Wanme cotti*ac15
<br />.w passwo ;sans
<br />q
<br />Ridding Of Notice. — vnu nn nr ;nn
<br />Srbon
<br />General Rule. — nr st no,xr nil El ,s,eedeam
<br />the manta, piew"bed ouch; in, 'isf-ed
<br />rHdrngpe,rOD sucOnnlKtnrurn }nauptf;rattdaS,lirOOdSne
<br />date err wnKh rf ;5 I.tedr;n ar,carOanCf worn S,;GCeC I�Dx'!ii )fie
<br />the ERlhraVOn DI such "fil.10 ec"an
<br />Piece For Filing. A nahce of Leh .antes
<br />0.1110 the ;equ.lEd ,rhnriq Proud Sher +f ter rnttl,rr o ^ti
<br />Y,1tn no Ke 11 •:t*+.5 - fr'iH! 'ht ;;rs,.`.t ,n w etn lilt
<br />p•o; :gLrt C! :•en wt, ist
<br />th £a5t o1 reai P1.01fy the 40 at .H]mg 15
<br />foie RC Jlid rrtaedfd .n ]n iRdit •?. lest feltnt +toyirrit by
<br />}ub}ECi =stn t, tai a1,ti_
<br />-P' .r ♦ ? ]Sr ,n MRn,_I+ 4% ia�b mli -f D "or io !h! act,
<br />i r • ;H.u:q cl rwrire .fi ;;en .,mJy. w m wichn IAA CM
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<br />secrnasv tecenad .rites. information ten the mamter .
<br />resGriheo 'n regulations '!ssUed b, ,lie secretatyf,
<br />c01KVnttigi Hrattgl Mehl taRPaynSttfdttKe AirWtce'.
<br />of stern lien o, also face to aCtOfdinct w1m sUDsetlmn (if..
<br />Ih< State rh whrth stern residenct is located - -
<br />431 RqukM Rainq Pared — h!mate
<br />of any honce of pats me elm -reOUtred 'a,tkhg 911 Them.
<br />tar Inc one yeas Period ending 30 days attar me eapaatton
<br />of 6 yearr one; 1" date n1 the AMysmrl# of the coca, and
<br />�B', tin one -frul celled coding with ttlaispranoh of 6 Yeats
<br />all., the des, of din p'trlNnp'tequrrtd 'et dented tar
<br />sucn or or Itch
<br />Sec 6325 Release Of Lien Or
<br />Discharge Of Property.
<br />;at Release Of Lien. — subject to such
<br />le.9USIans as the Secretary may prescribe Me secretary shah
<br />'scut a cendKatt of crease Of any bell lmbpsea stdh respect m
<br />iI r rtdenal ray :ester CSR =al later than 30 days after the day on
<br />.h,cn .
<br />,11 l'ablbfy SA1,1nen a, ti enlorcubfe - The secretary,
<br />tiR95
<br />at tun !soon, far the amount assessed_ together wdh all
<br />'.clew, !h resmi thereof has been fully satisfied or has
<br />on—, legally UMntq[Ceabl! m
<br />:21e0ml Acttoed the diurmfhRdtbthe SearHaryarse
<br />accrolM by him a bond Mat is conditioned upon the bai meoe of
<br />:ht amount 45035t0 together *fill all interest in respect
<br />!hN # -thin the time Prescribed by law I,Mtudntg any
<br />ettens,on or sort ,me) and that is lh accordance .,in saeh
<br />lqunemtms 111 Aitnq 1D ftnns COtldnipM1S. and form o1 me OaaO
<br />and auras thereon, to may be YNcrried by each ragulaliary,
<br />Sec. 6103. Confidentiality and Dis-
<br />closure of Returns and Return In-
<br />formation.
<br />fit Disclosure of Certain Returns and
<br />Return Information For Tax Administration
<br />Purposes. —
<br />r2r D,Klns.r! Dl amhun! et OUISNMIing hen 0 a nolt6l of
<br />!r<rt has lilies rdRd QUrsUanl !tl SeCnM d3$3l1! tneampUnl Ql th!
<br />uutstand•hg 01e9911oh secured by such lien may be disclosed to
<br />]ny person wee iUrMShes aanalatfoly, wtrttan eVdenca rhal M
<br />has 2 119ht in lot Property sUbltct to such IoM at intends to
<br />ow— a r�Qnf !f. 5ucn Prapenv
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