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<br />Excerpts From Internal Rwaaie Cede
<br />Sec. 6321. Lien For Taxes.
<br />H any anon bat" to Pay any tar .teplecu or reeuses fo
<br />Day the saint Auer deities the amount "Mfildnrq any hull -
<br />eal adprtwnai nm0unl a00dwn t0 Ina Or asses " Dtnally
<br />loeaafaf r,Th awy WSts llfil may accrue I. aWO. therowl
<br />ytalt be a hen in lam d t states
<br />All gs to O,eOMW or Militia, wo '"
<br />to such parson
<br />Sec 6322. Period Of Lien
<br />lrniess aneNt, date S weclt -hy +,ied Dv taw the +ten
<br />lmaxy»d by section Gilt shall arise at tne tone tit assessment
<br />13 mid! irtO Shall Continue tPI' Ir+[ "ab,hty •e, !rt 'n10o 1 or
<br />assessed w, a luepmert against tilt Iaapayel arrsmq
<br />won xaWl!y: Is sa6sted or beconts uneeto,ceaae tri reason
<br />01 tapif Of time
<br />Sec. 6323 Validity and Priority Against
<br />Certain Persons
<br />tat Purchasw,s. Netdera tit SKKRY in-
<br />WUM Mechanle t Lienara. And Ju%=M
<br />LIN Crittiffitl — The her -POSH Oy SKUOn 6321 she'.
<br />"I Da valid as aga,Mt any P ✓ctNitr nowt, 01 a sec t'1y
<br />'nonesl mechanic s litho, W w+dgmerl w C,edaw .141, hoMil
<br />Iherelof fin' netts Ine - eowm
<br />roew, or SI,b� j Drs
<br />bet' I.z Dv ton sttretary
<br />Place for Filing Notice: Fern". —
<br />Race Or Ftrxtp the nOtK! - e+e„ec 1p In Sub
<br />Sttl.On :a! lean Of ".led
<br />.A'. Uhdtr date laws
<br />,r. Tat Noway to tilt Use Of teat WOtlerty rn One
<br />OnKe . :Ih +n ine SUIVO, the co , gow
<br />unty Or a-w". at
<br />soDd�s :cn. as des,gnated by tilt taws of Such State in
<br />..earn rrx xooerly wblKt ,o Ine -S Situated am
<br />.,I Persona: Property in tit case of Wwal
<br />robe „y .merit- ,ang,b,e o .ntanglMe one on.,
<br />wlmin Ine Slate io, ton Cwrly W ~ go erome„tat
<br />wb0,v+s,om
<br />-IS desrgna!td Dr the taws of such Stale
<br />,n vi,'Ch he properly wolec, t0 the lit” 's Vilateo
<br />01
<br />.el wx" cleft 0. DSIKf cwt mint orate w the cl" O!
<br />:fie lk,ned stun dlStnc, [On"tW me judicial ftirmt In which
<br />:ne Prlrpeltl, wblKl to ien Is Situated when, he state has
<br />••et DY Iaw desgniled On! OttK! whKn mRlS rte reawalnenes M
<br />subparagopr Al D,
<br />C: Win gecoroer o1 ow, Of In, tnslrc!
<br />On LefumD,a +n
<br />mr ^nee o' -he ge<Drde, III Deets ill Ine Pat +a• D' columD,a ,
<br />'n! p,,pe,lY 1u0rtU 40 .n< ltn a stunted n 'he DISI -I a+
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<br />gu tfered as Documeni No.
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<br />t21 s'lus 01 Properly Subpo to Lien -for ploposts 0, SlC,ewy fecef.ed written rMglwalrOn the SK,
<br />a s:.,, arq .n rr snml Dr deemed" Dr sdoated aescrrbed n ,eplararls issued dY
<br />Para". Df' p,CDl, m,1g in the UaDpye, srelfdefle. x aflsfce
<br />,AI xf:al Property w the Cast D1 real PIDPIII4 At :IS Of SlKh lien IS also leOt1 to XCOrdance Mlm subw1wn(III.
<br />phys'al location a r the State m whKh Such res,dfKt 11 lOCaled
<br />181 Personal Property In ire UK 01 pefsdnu p,00e' Y
<br />wDetnel tangible or Intsilglb+e at Irt resrame DI me
<br />taxpayer at Ine Inert the notice of lien :S Met!
<br />F W purpom M parap,aph 1211x1 the res,0ence et a ctwWANwn
<br />W pa•tntrsn:P small a dlerned to tt me Glaze At .h.cn me
<br />pnnp,pat trunIArt once of the twvness s wcaled and the
<br />reslOetKe
<br />01 a uapave, whose to OMC :s .AnDW Ine United
<br />Slates snau be deemed to x :n 'he Dsna: DI CDwmo,a
<br />!3, Form 'fie tor" 1„d :omen! 01 Re no"tt
<br />referred fD +n ,Ibsecllot, +at sna" Dr wes:p,Oea by tne
<br />Secreu,y Suc-n nonce "o De Mali, '01*d stanalhg u na
<br />Dtner prdvsOn o• aw - egard�n0
<br />rwlKt 01 nth
<br />NOW: See section 632310) tar exceptions to a
<br />valid notice of lien imposed oy section 6321 with
<br />respect to:
<br />I securmes
<br />2 NoIW vemves
<br />3 PHSOnal PrOP" PurcmaseO at r"all
<br />a PerSOnlal WDpRtY pumnased m casual sale
<br />5 PKSCHtalPrIDDIII5ub18ctedlOOu "SeSsory',ten
<br />6 Real Property lax and special assessment .,ens
<br />r ;;I;nlial prOpe T, SuDeC'0 a mKrtann 5
<br />I+er+for C*tlwn reiSa.rs and Ime,OVe ^.eats
<br />n Ation ey 5 meIRS
<br />9 l.ertax' +nSU!aIICR conraas
<br />Ip Passbook EDAM
<br />:q RefiliAg Of Notice. — Fw w,w+a+Of inn
<br />tieMral
<br />Ault — pmex5 ne:Kr o! s.rfned :r
<br />the manner We %,:ned " Cdra"lje 2 nurrt+" fnC reCUt.ed
<br />rtll,rl"ptrWd tutu nOlte Dl'.tn Shalt be let,DSe[* ned tintie
<br />date e= .mcn d s Iledttn a¢oraantr wt+n Sa01eC'.M '1' alit•
<br />tne eap"Al'On Of Su li reling Der,od
<br />i21 Place For Filing. — A -11e of lien .,"led
<br />Our'% the re0u,red -ehleq IStrIoO Snail De enec"vr only
<br />. A. .l
<br />u 111tH notice Of ten R "filed "!" offge m wnKn the
<br />prior notce Or W real fled amt
<br />to In! USe 01 -fat prpo"l, me'acf h! .elhnq ,s
<br />entered and retclded In An .nee" 'o +fir ..lent "0"" Dy
<br />1uDSttUDn Ill 'A' and
<br />IA:'n any rase .n wmCn 90 Oars ter mo'e p D, 101" dale
<br />�1 . refr"ng of —1— of lien u„Oe, tunultewsph 1A 1. the
<br />13) k"ired. 1WHialg rested. - te.r.e«e
<br />of any nOtKt Ot e,en,111CaMfe're0uxtrp rotMfq per.00'rnael"s-
<br />,A, the ii-yeat m*0 endrn" 30 days axe, the eap.~
<br />" 6 +ears Anti me date of eft assessment of •Ate pa and
<br />et Ine ont.yea, Orloff erldnq w,m I11etaPxalwn of syars
<br />after fie close or the Pre+xmlq required retnlny Oentid tw
<br />such netme of lien
<br />Sec. 6325. Release Of Lien Or
<br />Discharge Of Property.
<br />a: Relnse Of Lien. — sl*t- to s1rp1
<br />•equlat,ons as the Secretary may Describe - the Secretary SIUH
<br />Iswe a Cenllwufe of louse of any left ""posed *,in respaCl to
<br />any ,eternal revenue fat hot later than 30 days axer the Won
<br />which
<br />Ill LRb,hly Satisfied or Uftenforce"M The SWrWIY
<br />"nits mat the liability for Hte amoum assessed.logntler rim ax
<br />:"nest In res0KI thertol has been fully satisfied Of has
<br />become legally uwlDfc"W or
<br />.216ond ACCOPW There:stuthl5nedlothe sevewilafld
<br />accepted by firm a bona mat S conemoned upon the paydMM of
<br />the amount assessed to"etner w,m au ,merest in respect
<br />.hereof wlmm the time p,escrtbed by law fmdudxq any
<br />e zlan of Such Inner and that Is In aeeordanl rdh SMI,
<br />,equxen,Knts Malin" 10 terms Conditions Nit tofm 01 tilt bond
<br />and w rft t MWW. as mar bill aI I fine by f1UCh tflgltlatietel
<br />Sec. 6103. Confidentiality and Dis-
<br />closure of Returns and Return In-
<br />formation.
<br />k, Riaclewre et chain Returns and
<br />Return Interetatlen Far Tax Administra ice
<br />Purpe m- —
<br />,21 tf ulosu,e Of amount of outstanding hest . 11 a eOt" of
<br />Itn has oexr 11*0 Pursuant 10 sectwn 6123111 the a~tot fhe
<br />oulstanOmg obligation Willett by such Itn maybe "scion to
<br />any pW SOn who furnishes SalSfaCIOrY wfnMn evdeffce that fie
<br />has a 11 9fit m lit Mobility SuDIW to SuCh lien or intend" to
<br />Obtain a 119nl m SuCh WOpe"y
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