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<br />Excerpi6 From Internet Revonw Cote
<br />Sec. 6321. Lien For Taxes.
<br />m any person liable to day any Ina. neglects o, refuses 10
<br />day Inn same after Demand . tne amount 'including arty .mye
<br />ell adedronal amount addition to tail . of assessable penally,
<br />we~ wth any tags used may accrue m attention, Mnetal
<br />Val! to a lien m lawer'el tie UMW States upon as pree"M
<br />and rights to preparty, end W real or personal oelengmg
<br />m Such WSW
<br />Sec 6322. Period Of Lien.
<br />Unless another Date K SPICdrcally 11.ed by law the tien
<br />I ff~ by Sadhon 021 shaft arise at the time to lssesswwt
<br />1s made and snarl continue Will the Iiaerfrry for the amehsm so
<br />assessed Its a ludgeneT against Me taxpayer arising out of
<br />such habihlyl n satisfied or becomes unerdoicupic by reason
<br />a, lapse at one
<br />Sec. 8323 Validity and Priority Against
<br />Certain Persons.
<br />Ian Pordloser's, Nelftere Of Secerky In-
<br />tes►�eetaNlat11 -1 's Lienerx. And Jndwml
<br />Lim ys aleeleee. — the lien Imposed by Sec/ron 021 sad
<br />net be valid as aga,al any purchaser holder of a security
<br />WANON, uLLCIta,1K S Iwnd, of "ment lien credrlo until nonce
<br />the w vdhch law the regwremenl5 or subsection ('i "Al
<br />Dann ,dad W Wren sKrelaty
<br />s1 Ilan For Filing Notin• Fore,. —
<br />11) Place For Filing The notice relerrea to In sub
<br />SwIt" Ht Sall be filed
<br />Is, tide, Slate Laws
<br />h) Vaal firepaty, in tie case or real property in one
<br />office lnhmMl statem, the county Pr, other governmental
<br />PJWn SNnI as deslgalied by the laws of such Slate In
<br />whKh the lxowny subtecl lO the tennis snualed and
<br />tit) PPSensl Property In the cast of MINI
<br />slowly 11,1111411 lamgrofe o, Intangible In one office
<br />edam the state pa the county of nine, govelnanlal
<br />subawsonl -as desgated Dy tht laws of such Slate
<br />m wnKh
<br />the pOpaty SUW 10 the lien is Situated
<br />a
<br />Ih.Nrm Clem 0h D,sthp Cowl a nis o111ce o, the cork Ot
<br />nlf 1pntee Slates mSt ' court far, me judicial district ,n which
<br />Ma ratdny sY01Kl to trim is Suualed whmver to Stala as
<br />its W las designated We Office which mans tlw tagwmemeMSal
<br />subdaragrail +Ai Or
<br />(Cl w,m %core*, DI Deeps Of tee DIsI +KI DI Cou,nbia in
<br />Inc Pn,ce of the hecorde, Or Deeds of the thlilr•Cl Ol COIuMtQ It
<br />Ine Property SUOWJ to me Ien Is SnualeC m m! District Of
<br />Columbia
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<br />as Documlani Nip.
<br />86--
<br />Grantor
<br />Grantee
<br />Numericalr
<br />�G G� t 5 :ail !fl 35
<br />7.— r
<br />121 Sit" Of Rawly Sualecl To Lien For Purposes of
<br />paragrapds0landfal propertySNIlbr deemed to be Situated
<br />is, peal Property In The case or neat property at its
<br />Physical location or
<br />181 Personal Property In the case of personal property
<br />whether tangible or mtangible 11 the residence of the
<br />ta.gayer At the Time the notice of two n tried
<br />Fa parposes O ya,agrape f2f le) tlw.esidweolacape al o.
<br />Of PailnasMP Sall be d0eiat0 to h the place at which the
<br />pr".Cwi esecolrot etc! of the business 's loca/eG, and the
<br />residence Of a Moeller whose,esrdence Is without Ine united
<br />stale Sall be Oeemed 10 be m the District or Columbia
<br />13)Form the form and convent of the notice
<br />referred to in subsection tar shall be. prescribed by tine
<br />Secretary Such notice Sall be valid nolwMslarenp any
<br />offer PTOV,Smn 01 law regarding the form or content of a
<br />let" at ten
<br />Note: See section 6323(b) for exceptions to a
<br />valid notice of lien imposed by section 6321 with
<br />respect to:
<br />I seounbes
<br />2 atlaor whices
<br />3 Personal property Purchased at MIMI
<br />t POISON! property purchased in casual sale
<br />5 Personal property subbctea to possessory ben
<br />6 peal property tax and special assessment liens
<br />7 pesdential property suplecl to a ,mechanic s
<br />lien for certain repairs and Improvements
<br />a Attorney s liens
<br />9 Certain insurance contra is
<br />10 Passboos loans
<br />,d' RNililq Of Notice. — For pwOOV. of tin.
<br />wbon
<br />l I I General Auk. — Unless nofae of Ilen a rN,leo �n
<br />tne manner wesc,lbw 'n Paragraph 12, during the reowred
<br />refding pefrod Such at,Ce of ten sail be t•eate aSl,tedfmtht
<br />dale on wh,Ch d ,s Mellon accordance won wtisecl— fill after
<br />the 11.wratron of such rebhng period
<br />12) Place Far Malt. — A notice of pen te6leo
<br />owing The eQu.,ed ,ehl,ng period Sall be Pht(hye only
<br />Ian �1
<br />Iii such notice of lien Is fehtto In Ito on,ct m which the
<br />1),o, -1— or Ien was filed a11C
<br />au in the case of real property Ile tact of elamg u
<br />entered and recorded m sh indt. to the -tem tedw,ed by
<br />subsection it, let and
<br />18;,n any case m ,Mich go days of more PrIo, to the 0a1e
<br />of a reining of roans of Ina under wbpraSnw, IA I, the
<br />se retwir rece+yad wmoron InterlRalreh .es the manna
<br />prescribed in regulations issued by tae Secretary,
<br />concernuga chart m theiaxpayer s rtsWCece. d ahalhce
<br />of such bents afro filed In accordance snthulb ecllon fit
<br />It* state in which such resdence Is located
<br />131 NIW*d 1011111aN ft IM. — inswicaae
<br />or any Slice Of awn, t1,eMm'ypmnd raldteg parod-'thama-
<br />IAI the one Veto damdwdmg 30 days of irthe eaprallon
<br />of 6 years Sher Me dale at nw assesslant of die Us. alit
<br />181 the one-year wise ending with tlwexpratem 916flears
<br />line, the pox at the preceding nguhe l raldaq paled IN
<br />such notice at Ire
<br />Sec. 6325. Release Of Lien Or
<br />��5�,
<br />Discharge Of Property.
<br />let AMU" -01 11". — saatec to such
<br />regulations as the Secretary may wpcnae. ft secrelary seafl
<br />,ssue a certdKa,e of raeatwel any Idh mtpeaad lede re"M LL
<br />any Internal revenue eta Witter Ihah 7D nays a11a dwday.on
<br />111 liability Satisfied o, Urwhlotceaale - The Setrolary
<br />finds that ew liability lo, Die amount assessed, Together with all
<br />"West ,n rtSWI thereof has plan Tully Ltifhrd of has
<br />become legally unenrorceagw O,
<br />12)9ond AcceptedThae Kturmshad le Ole S11dsLLryind
<br />accepted by mm a bona tat K Col* y0 ed UW the payedMOI
<br />me amount assessed together with all interest in respect
<br />thereof wlthm The time prcKrdred by law Imcludme any
<br />extes,on Of Such time) and that Is in accordance with Size
<br />•eOurteront5 M141mg 10 terms. conditions and farm of the ebid
<br />alit llllralea tuaeen, r may 0etlpabilfN fp+ldh ge,IfatafR
<br />Sec. 6103. Confidentiality and Dis-
<br />closure of Returns and Retum In-
<br />formation.
<br />lkl Set rhowa of certain Rehm WA
<br />Relirn Utenaatin For Tax ArwiMgrMieN
<br />Pon PM. —
<br />12l Disclosure of amount Of outstanding Iron It a notice of
<br />IwnaSteen illedpursuanttOSectron6It1 pwMa1111tolOw
<br />outstanding obl,gauon secured by Such lien maybe oscloisd to
<br />any person wa furmshes salistIsOwir wreisn evidence that he
<br />as a fight In the poperly Sub W to Such hen or f - b
<br />obtain a light In such property
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