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<br />Sec. 6321. Lien For Taxes.
<br />IS any Person IQM to pay any tae reopllcts t, refuses M
<br />ay the wine after delmnd the ameune .including any ..W
<br />al. aft 0" amount adt I'm to tat o, assessaw tsenalfy
<br />wplWr'rrel any costs ow May atxrut m a00n100 Mereret
<br />SW he a hM in INN of test (NANO States upon Alf WOafly
<br />am nots to F"". WNWW real or personal be""I'll
<br />to stwh WSW
<br />Sec 6322. Period Of Lien.
<br />Ureass &a~ oats IS SOK -I"lv fixed OY law Inl hell
<br />egpesed by sectWn 632$ shall arise a the ante tM asseysme.f
<br />Is Inapt and Shan continue until M! 1labltlly for IM amount so
<br />afiessed Ibl a lodgment against the taxpayer arlsung Out or
<br />such hatnhtyl,s satisfied or becomes unenlomeahk by IVSW
<br />Of apse at lime
<br />Sec. 6323. Validity and Priority Against
<br />Certain Persons.
<br />tat Porcloser'i, NMlers 01 Secwft to-
<br />tareab Itloc anie'6 LNnera. Aad Jedgnant
<br />Lin Cmd"m. — Tha era .mposeo by section 6321 snail
<br />not tit 'slid as "arrrsl any purchaser lo", Ot a S-U",v
<br />~051 mechanic S neM' m judorllfntrM Creddo, until" life
<br />therellt wn,ch malls 11, 1e0unemMls oo S.Owt*. 01 Has
<br />intentional oY Me Secretary
<br />�n Ptico Fit Filing Notice; Fors. —
<br />'t' than FoI Fuing IN ro1Ke 'Nerved to In Suo
<br />setl'W" a' Shan be I,rtd
<br />A, trn0er Seale LAWS
<br />!It %"I howy m file use at'NI orowly in one
<br />I'"— ,%h the swelo' tnecourin' 01 Omer go'!'1If11Mtal
<br />s'abd."'on. aS des'pnaled or Ine V*S Of Such Sale in
<br />woo,h If* pteoeov suoml Id the Penis SltWwo and
<br />ins hlso0i PtOlw,ty m the use or personal
<br />O1bot•ty .Helfer tangible o' .1torp'ble .n one ultm
<br />711, t!!t slate lo, till courtly Or other oorenrtlrnlal
<br />aubd .z.1 a1 ft.gna eG ny the ass of sucn Sate
<br />.n'cfi me p1oDer15 Subfecr 1d 1r,! 1'!r, 11 S'tuoted
<br />let wtln .`,k1x a D'Slr.tt COW' m In<DOKe Of till rleue Of
<br />I, Left suns o,sinc, two 10, 1M futurist drsPKt 'n which
<br />'.rte a.oa, ly SublKl 10 1' .s Situated where", the Start has
<br />'Vt Oy law deHgrAled one office wrKn mt![s 1141e0umA.emsOr
<br />>, LAS'aglapn A, d
<br />w•Irt Altdrdr th Otedf (h +M ITatr K1 01 ;g1um0•a m
<br />1'.1 •rte Ilettlde, Ot Deeds o' IM D'SI",! to Calumbra -1
<br />t ;r: uoe'1s sublet: to Me uen n 50uatee .n me USnrc1 0'.
<br />anima
<br />l—
<br />I
<br />IL
<br />It Sfus Of heboot, Sutlito To Lrtn epr Potentials, of
<br />araQtiphs •eaM'a! DrODerfy aatl l2 oelmlp tb ire sroualeo
<br />1A, Ala) Property m the ca{! of real o,oeeely At 'IS
<br />phyfcal tout*" Of
<br />let Personal Property In the Lam of ottsonal WOperly
<br />wolthel 1:s.g.ble 01 'la'Qobo# at Me rCSldfrlre of the
<br />talpaye+ 81 That line the -Witt o+ tier, 1s toed
<br />For perpsses at rW",Soh f21 iet oils rKMe.C! bf a CMaretiOn
<br />Or ob"wsh,v $half be dK"w to Fe Ins blare 01 sh.tn the
<br />pintloal ltecubYe ottge Of 11w business S Wa1eo and the
<br />105.0 cat of to taxayn .hest res.pl•.te 11 .—out 1M unded
<br />Stale$ snail be domed !d Ix' ",e D•Sn,1! dl Co+vmbu
<br />131 Form T e to.m did •-o Ier't Of Ire IM—
<br />rew'rtd +o 'n 10SecbOn a. sn'tV t. p•fSCnDtO by tic
<br />Severe,y Sucre rc,l:te small M .tl.d 11.1— S14nd'r'Q a11
<br />other p10t'Ypn o• Vw •tga' ^.' ^g 1nR 'N'n O• ronlenl 01 a
<br />notice of net.
<br />Note: See section 6323tb1 tot exceptions to a
<br />valid notice of lien Imposed by section 6321 with
<br />respect to
<br />I Securnles
<br />2 Motor vefuctes
<br />3 Personal property Ourcra3eo al rfeta ,
<br />a Personal property wchase0 m casual sale
<br />5 Personal property, sublected to possessory 11tH
<br />6 Raa1 prop" ax and speGal assetsmerlt liens
<br />t AtsloW,ai property subject to a mecnamt s
<br />Ire. nor, "ru'f1 1eta1rs aM ..1Dtp'enmm5
<br />8 Ahooley s lanes
<br />9 Certain Insurance conrratts
<br />10 Passbroa loans
<br />d' killing Of Notice. — xo fw Pu,.s.t +r,1.
<br />secs.on
<br />66nHil RYIe. — unless Haiti e'.•en •s'e,rded'n
<br />In, roanr.el olm"Itfd •r arag.aM 2: tu1'nq !fir •eowlyd
<br />'ata.nq per•Od such 1WIKe fir lien SMI. rte r• <a1M as Hied Or 11!
<br />dale or .nrch .1 :s nled"r ac —dance w'rn SaOSn'.'Or ;I; alit•
<br />the expoation o1 such'Nauq De„od
<br />a, Plate For Filing. — A notice or I*ro 'enceo
<br />duru,g lie lerlred retll,N Ixr'00 SW M 0WI're only
<br />.A:
<br />'1> such ndtrce d1 nth 's 'NUm] •n Tat Cnrcr •r whirr, the
<br />w- route of Hen was filed and
<br />I', 'n IN :Asti d! 'ofd! D10De,'ty !M loco o! ',,,,,ng 'S
<br />trifled aM 1-16" •n an rode• '9 !rte e,x4m lepwrt0 DY
<br />SuDSKndn I: a dr is
<br />iBi n art rase .n wn'cn gp taus o• —, ;,'-o' rd me date,
<br />o+ a 1eldrne or n.t'c! o11— u1'M suMwr+rxpr (A1, the
<br />a
<br />L�
<br />Secretary recerrod wrdlew all rso ak" (1n the so~
<br />orescr'beo In regulations issued by the Secretary)
<br />LOfKlrtlMg a chafspe M tilt aRayer l residence. d eneoce.
<br />of Such lien IS also tiled in 2cCo(Aancew3lbUOSMIan(1) w
<br />the State," winch such rKW"" R bated
<br />(3) Nowami....RMNiI1N...Perm. — Mae G=
<br />of any notes of het; ea Who -redurred rtMMQ Wood'. WAMM•
<br />f AI the one year WNW fending 30 days great theeapdaeo
<br />of 6 .ears aher the date of tare assessaent of The as. and
<br />1el the one -year period evildoing with the RXPua1100016letters
<br />after Me close of the orecedlllg ref cared tattling gor100 fair
<br />Such notice of fill.
<br />Sec. 6325. Release Of Lien Or
<br />Discharge Of Property.
<br />'al ReNate Of Lien. — Suilect to wch
<br />,egulaPons as the SCCrelary May prescribe. the Secretary SW
<br />'ssue a certslncate of rrNse or any Wn Mlposed with tesow to
<br />any Internal'rKloe all Ml later than 30 day$after tM day On
<br />whit.
<br />111 l'atAhly Sal+shed W UnenfortJable - The Secretary
<br />1'Ms that Me liability tot the amount aSStssrd, together with ail
<br />'rlle+est in respect thereof . has been fully Satisfied Of has
<br />MOme legally unenforceable or
<br />12190nd AeCepwd rhefetSturrosheolothe Secraaryand
<br />A<rtoted or firm a bond that IS conditioned upon the aymenl of
<br />!rte amount assessed, together with all Interest in (eSOKI
<br />lnnrol *,thin the time drescnbed by law (Including any
<br />extenPon of Such Proof) and that 15 In accordance with such
<br />'edu'rllnlnlS ratahng 10IermS cond,t onS. and lofrn of the bad
<br />and surshas bMny". a they he satiam by such revoletim
<br />Sec. 6103. Confidentiality and Dis-
<br />closure of Returns and Return In-
<br />formation.
<br />1k) lisclowe of Certain Relent end
<br />Remora iMereralian Fir Tex AdsifA*W n
<br />Purpolm. —
<br />121 Disclosure of amount of oul3land11tp lien It a ntuce of
<br />lien has been filed pursuant to Secton6323(1! thelfnamtatthe
<br />outstanding obligation secured by such tarn may bedt$CLDW to
<br />any person who furntinti sattStacfory, lmtwn W WM , that he
<br />has a right in one groDtoo, Sabi %1 to Such then of 'nutnOS to
<br />obtain a "on['r such O'bpefly
<br />J
<br />11
<br />0
<br />E
<br />tered as 0ocurm'4nt No-
<br />—
<br />86— i 1 7 ;13
<br />Z
<br />Grantor
<br />Grantee-
<br />ewer
<br />0i
<br />Islas
<br />It Sfus Of heboot, Sutlito To Lrtn epr Potentials, of
<br />araQtiphs •eaM'a! DrODerfy aatl l2 oelmlp tb ire sroualeo
<br />1A, Ala) Property m the ca{! of real o,oeeely At 'IS
<br />phyfcal tout*" Of
<br />let Personal Property In the Lam of ottsonal WOperly
<br />wolthel 1:s.g.ble 01 'la'Qobo# at Me rCSldfrlre of the
<br />talpaye+ 81 That line the -Witt o+ tier, 1s toed
<br />For perpsses at rW",Soh f21 iet oils rKMe.C! bf a CMaretiOn
<br />Or ob"wsh,v $half be dK"w to Fe Ins blare 01 sh.tn the
<br />pintloal ltecubYe ottge Of 11w business S Wa1eo and the
<br />105.0 cat of to taxayn .hest res.pl•.te 11 .—out 1M unded
<br />Stale$ snail be domed !d Ix' ",e D•Sn,1! dl Co+vmbu
<br />131 Form T e to.m did •-o Ier't Of Ire IM—
<br />rew'rtd +o 'n 10SecbOn a. sn'tV t. p•fSCnDtO by tic
<br />Severe,y Sucre rc,l:te small M .tl.d 11.1— S14nd'r'Q a11
<br />other p10t'Ypn o• Vw •tga' ^.' ^g 1nR 'N'n O• ronlenl 01 a
<br />notice of net.
<br />Note: See section 6323tb1 tot exceptions to a
<br />valid notice of lien Imposed by section 6321 with
<br />respect to
<br />I Securnles
<br />2 Motor vefuctes
<br />3 Personal property Ourcra3eo al rfeta ,
<br />a Personal property wchase0 m casual sale
<br />5 Personal property, sublected to possessory 11tH
<br />6 Raa1 prop" ax and speGal assetsmerlt liens
<br />t AtsloW,ai property subject to a mecnamt s
<br />Ire. nor, "ru'f1 1eta1rs aM ..1Dtp'enmm5
<br />8 Ahooley s lanes
<br />9 Certain Insurance conrratts
<br />10 Passbroa loans
<br />d' killing Of Notice. — xo fw Pu,.s.t +r,1.
<br />secs.on
<br />66nHil RYIe. — unless Haiti e'.•en •s'e,rded'n
<br />In, roanr.el olm"Itfd •r arag.aM 2: tu1'nq !fir •eowlyd
<br />'ata.nq per•Od such 1WIKe fir lien SMI. rte r• <a1M as Hied Or 11!
<br />dale or .nrch .1 :s nled"r ac —dance w'rn SaOSn'.'Or ;I; alit•
<br />the expoation o1 such'Nauq De„od
<br />a, Plate For Filing. — A notice or I*ro 'enceo
<br />duru,g lie lerlred retll,N Ixr'00 SW M 0WI're only
<br />.A:
<br />'1> such ndtrce d1 nth 's 'NUm] •n Tat Cnrcr •r whirr, the
<br />w- route of Hen was filed and
<br />I', 'n IN :Asti d! 'ofd! D10De,'ty !M loco o! ',,,,,ng 'S
<br />trifled aM 1-16" •n an rode• '9 !rte e,x4m lepwrt0 DY
<br />SuDSKndn I: a dr is
<br />iBi n art rase .n wn'cn gp taus o• —, ;,'-o' rd me date,
<br />o+ a 1eldrne or n.t'c! o11— u1'M suMwr+rxpr (A1, the
<br />a
<br />L�
<br />Secretary recerrod wrdlew all rso ak" (1n the so~
<br />orescr'beo In regulations issued by the Secretary)
<br />LOfKlrtlMg a chafspe M tilt aRayer l residence. d eneoce.
<br />of Such lien IS also tiled in 2cCo(Aancew3lbUOSMIan(1) w
<br />the State," winch such rKW"" R bated
<br />(3) Nowami....RMNiI1N...Perm. — Mae G=
<br />of any notes of het; ea Who -redurred rtMMQ Wood'. WAMM•
<br />f AI the one year WNW fending 30 days great theeapdaeo
<br />of 6 .ears aher the date of tare assessaent of The as. and
<br />1el the one -year period evildoing with the RXPua1100016letters
<br />after Me close of the orecedlllg ref cared tattling gor100 fair
<br />Such notice of fill.
<br />Sec. 6325. Release Of Lien Or
<br />Discharge Of Property.
<br />'al ReNate Of Lien. — Suilect to wch
<br />,egulaPons as the SCCrelary May prescribe. the Secretary SW
<br />'ssue a certslncate of rrNse or any Wn Mlposed with tesow to
<br />any Internal'rKloe all Ml later than 30 day$after tM day On
<br />whit.
<br />111 l'atAhly Sal+shed W UnenfortJable - The Secretary
<br />1'Ms that Me liability tot the amount aSStssrd, together with ail
<br />'rlle+est in respect thereof . has been fully Satisfied Of has
<br />MOme legally unenforceable or
<br />12190nd AeCepwd rhefetSturrosheolothe Secraaryand
<br />A<rtoted or firm a bond that IS conditioned upon the aymenl of
<br />!rte amount assessed, together with all Interest in (eSOKI
<br />lnnrol *,thin the time drescnbed by law (Including any
<br />extenPon of Such Proof) and that 15 In accordance with such
<br />'edu'rllnlnlS ratahng 10IermS cond,t onS. and lofrn of the bad
<br />and surshas bMny". a they he satiam by such revoletim
<br />Sec. 6103. Confidentiality and Dis-
<br />closure of Returns and Return In-
<br />formation.
<br />1k) lisclowe of Certain Relent end
<br />Remora iMereralian Fir Tex AdsifA*W n
<br />Purpolm. —
<br />121 Disclosure of amount of oul3land11tp lien It a ntuce of
<br />lien has been filed pursuant to Secton6323(1! thelfnamtatthe
<br />outstanding obligation secured by such tarn may bedt$CLDW to
<br />any person who furntinti sattStacfory, lmtwn W WM , that he
<br />has a right in one groDtoo, Sabi %1 to Such then of 'nutnOS to
<br />obtain a "on['r such O'bpefly
<br />J
<br />11
<br />0
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