|
1'
<br />I
<br />R
<br />Excerpts Frain Internal Revem Cede
<br />Sec. 6321 Lien For Taxes.
<br />it any person nab!e to pay any tae I"'Kts or refuses to
<br />aav flit same site, demand the amount iimiudmo any ,nIN-
<br />esr add,tmnai amount Addition to tax of assessable ponany.
<br />together win arty cOStS mat may SM9t m Attrition "Werot
<br />Shan be alien .n lava of the United Shits upon an woperIv
<br />snd :%has c0 properly. Wh~ real or WSOrlal WON'g
<br />fo such pet SOn
<br />Sec 6322. Period Of Lien.
<br />Uniess afwafei dale is spaclricatty fixed by tar the hen
<br />.mowed by S cl, 6321 Shan arse it IM lima flit aSSfssmMt
<br />S made and shall [,inlmut um,r the igbihly to, the amount so
<br />assessed f0, a wilginem against •lie uxpayt, a,,%,ng cut 01
<br />such liability! is SahslKd o' "", ahrntOKlaw by ,eason
<br />or lapse of time
<br />Sec. 6323. Validity and Priority Against
<br />Certain Persons.
<br />tat Purcnoser s, Holders 01 SwwHy In.
<br />waft MeeMW% limos. And JtNgmmt
<br />Lien CredrAM — The i-e —Dosed by sr_bon W, span
<br />not lid be va as against any purchaser holder 01 a StcutlTy
<br />uNerest mechanic s lienot Or luegmenl nencedKor until nOtKe
<br />thereof which "is the rtdmrlmenls 0! Subsection if` -IS
<br />been Idled by fhe secretary
<br />it; Place For Filing Notice: Forst. —
<br />if) Race For Fd,g The notice •eltrfed 10 in su0-
<br />section tor! Snaf1 be filed
<br />,A1 Under State taws
<br />ht War Newly in the cast of real property in on!
<br />.Mice -thin the State for the county of Other golrernmemal
<br />subdfynston, as dtspnated by the laws of such Stale in
<br />wfuch the property subfect 1. the Own is S,tutled and
<br />In) le"Sofe l Property In ihe case of personal
<br />pfooeity whether targ,ow o, mtang,we in One office
<br />within flit Stale let the county or other govet mill l
<br />subdwl Stool as designated fly the laws of such Suit
<br />in which the b•oplrty SAW to the hen is Situated
<br />or
<br />les.wne Cleft 010.sli,ct court In the ontce or the clerk Of
<br />the united Slates district court lot the judicial district in which
<br />pile properly subfect 10 hen is situated whenenet the state has
<br />not by law desgheted on. office +hrcn -MIS the req+emwttSef
<br />subparagraph Af or
<br />,.el wnn Fuca, de, of pads Of The Dlsu¢1 Of Columbia .m
<br />the Off.e of the Rotorua, of Deeds of 'he DiR•,ct of COfumbia it
<br />he 0l operty "Ill., t0 In! lien ,s suuated In file D.Stncl Oi
<br />columbla
<br />i
<br />Y
<br />I
<br />11.
<br />O
<br />^.
<br />Entered as Document No.
<br />6-. 1 3 L S
<br />I•
<br />12, Slus 01 Property Sabltxt To teen For purposes Cl
<br />paragrapns I . )lid a' p•Opery snau "/ defined l0 be vb�)!ed
<br />,A, 11e 1 PrObe,ty in the case of ,yet property al 'is
<br />physKal to"t,on 0,
<br />x.81 st" ntal p•opetty In the case of o!•s"al properly
<br />.Me", IatgioM or intangible at the reSidelce of the
<br />laxpa m, at file I'M the notice o' Mtn is Med
<br />For pwpOSes otpnagraph(Iftet the rrs,ptnceofaro.porafwn
<br />or partnersnap shall be deemed to " the glad at wh¢h the
<br />:nxycvpa, of ecunye fitted of the buvnns Y located ere Me
<br />its Imo 01 a tax ;aye wino" 4S.oenCE " wdh0ut IIM Unneo
<br />Star S Shall be deemed to M ,n. •ne D.sli ! o' Gotamma
<br />I'm t+y :Orr* and 'Onten' d' ine notice
<br />"W", ro rn subsection all -al! M .^,"W"bed by the
<br />Witter SU pouf! snarl -it rd1•e ".."ns Weino any
<br />ore, prJnsron " an •egard•ng fne :0r a cnntem a
<br />notice o' !an
<br />Nob: See section 6323(bi for exceptions to a
<br />valid notice 01 lien imposed by section 6321 with
<br />respect to:
<br />1 secenios
<br />2 Motor IdenFes
<br />3 vefsaut property ifurctaseo id retail
<br />a peTsoNI property ourcisased In casual safe
<br />5 persmW property subfected to possessory hen
<br />6 Real pfpperfy tax and special assess,, em (tens
<br />7 Restdenhal property subtect 10 a me!:rarnc S
<br />':en for cefuir, repairs aM Ilnprdveir nts
<br />8 AnorrrY s!Itl:s
<br />g certain ms_urance contracts
<br />10 passbook 'grans
<br />gt Raffling 01 Notice. — For.urpoxnc in,'
<br />SKI-on
<br />r General Rule. — senses notice of lien Is reeled in
<br />the mariner prlscnbed in parag,apn 21 dung me I-q—ed
<br />reflling period such notice of lien Snail oe 1•eated as riled onlhe
<br />date on winch if Is I.ted_ accordance wan 5a0sechon I•!1 .,ter
<br />the eypi•sUon 01 such refilmg period
<br />,2, Plea For Filing. — A nonce or i.tri '!tiled
<br />during me rtgu,red telling period shah be etlectwe only
<br />IAI d
<br />u Such notice 01 Iren ,s refund m the Office In which the
<br />pnol notes! of l,tn was kited and
<br />I,rl ,n ine case of real property the fact 01 renting ,s
<br />entered and iKo•ded in .hoe, to ine extent ,eduiled by
<br />subsection Ih 141 silo
<br />181 in any case m which go days O, more pro, Ip the dale
<br />of a riffling of nObQ of lien under subpiragnph tAl. the
<br />a
<br />C
<br />7
<br />SecMA111 rectlee0 WflUefl ullamation im the mariner
<br />pmscnped in regulations Issued by the SeVelatyl
<br />concerning a change in the laxpavel s f es10e1Ke. d lenefKe
<br />of such lien Is also tried In accufdance with subsection lit in
<br />The Stale In which such resioem IS Iocaled
<br />131 Aq Wain AMNiq Perim. — inftees"
<br />of any nonce of it" the term -raved renting owlod'rneans-
<br />W The one year period ending 30 days atta the eWSWe
<br />01 6 .cart after the dale of 'he assessmem of the us and
<br />181 the one -veal period e.Ing with the expiration late gars
<br />atie: the close of Inc preceding fepulred fefilmg period for
<br />such notice at hen
<br />Sec. 6325. Release Of Lien Or
<br />Discharge Of Property.
<br />.al Reioose 01 Lien. — spored to such
<br />•egulatlons as roe Secretary may prescn0e. the$enetery Sivas
<br />�ssut a certificate of release at any 1 @h impose0 with re elect to
<br />any internal irverwe tax not later than 30 days aner the day pin
<br />.hKh
<br />n1 Uabnuy Satisfied or Unenforceable the secretary
<br />,,nos that the liability lot the amounl assessed. together with au
<br />Interest .n respect Inereol Ns been t-HY Wished Of has
<br />become legatly unentorcuble Or
<br />121 Bond Acceok0 - There is turnrshed to the Secretaryaed
<br />accepted by Mm a bone that is cOndooned upon me payment Of
<br />:he amouM assessed together with all ultlfesl m raapedl
<br />thertot within the time prescribed by law Ithcludmg any
<br />exlMSron of such llmel ano 'hal is in accordance ooh =11
<br />Ieouiremenls retahng to terms conditions. and form at me bohd
<br />and lamest thereon, As may be spedified by such roolotim
<br />Sec. 6103. Confidentiality and Dis-
<br />closure of Returns and Return In-
<br />formation.
<br />fit Disclosure of certain fletwna and
<br />Return information For Tax Administratim
<br />Purposes. —
<br />121 Ofulosufe D1 amount of Oulstandrng hM tt a nO1Ke of
<br />Iles flat :lien filed pursuant M section 6323111. the amOuniOtlhe
<br />oulsund,ng oblgauon secured by S1Kh lien may IK drsaosed IO
<br />any gmSon who IwnrsheS Salisuctury wrltltn evidacelhM lye
<br />has a rghl m the property SUtTW 10 Such Imp Or lrilendS 10
<br />obtain a right In such property
<br />0
<br />
|