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<br />Excerpts From Internal Revenue Code
<br />Sec. 6321. Lien For Taxes.
<br />IT any person $,2011 to pay any tad neglects 0, refuse, to
<br />wY the same 'lie, demand the amour, including any inter-
<br />est. Additional amount addition la tax 01 assessable Denary .
<br />tpgativer wlM any cost, lba May accrue in AW,Cm tnerttol
<br />shat, be a Iron Ia +aver of the United starts upon All property
<br />;rid rights to property will" real or personal rrtlongirhq
<br />to sl1C.h person
<br />Sec 6322. Period Of Lien.
<br />two$$ another date Is specrtiully listed Ov law In, Tien
<br />Imp0W by section 6321 snan anse at met," the assessment
<br />6 made and shall continue unfit the f,aD0bry 10, the amount so
<br />assessed ear a lodgment agalMl the is-pave, arising out Of
<br />SIC" s!ablhryl Is sallstred of becomes uhenlorceable by reason
<br />at 130" at time
<br />Sec. 6323. Validity and Priority Against
<br />Certain Persons.
<br />,a, Purchasers. Netders 01 SKWRp In-
<br />tenets. Mechanic's Lfeners. AM JuNmW
<br />UN Creditors. — The lien imposed by seclion,6321 shalt
<br />not be valid as aga•nst any purchase, holder of a security
<br />atleress Af CnanK S henOr Of ludgmenl lien creditor until notice
<br />thereof which meets me Itow,ements of subsection if, has
<br />peen Time by the Secretary
<br />n, Place For Filing Notice., Form. —
<br />... pm For Filing The nol,ce rel-Iled f0 m 5u0
<br />section tat shall be Alta
<br />tat LWWer slate lawS
<br />W f431 Property In are case of real property in o"e
<br />Office wdmn[he Start 10, the county or other governmental
<br />suw.lslon, as desrgna0e0 by the laws o1 Such Slate ,n
<br />wAs the property subject to tut' two ,s Waited and
<br />In, pllso", property to the case of personal
<br />property whetne, tangible Or hingice In ohe office
<br />wnmu, the STAN lot the count, D, Other govermMnut
<br />subd,vlllOnl -as OCslghaled o, the laws of such State
<br />whlcn Iht DrODerly SubHc, to the her Is situated
<br />or
<br />Ial.slrth Clerk 0T District Dour In lilt OHIO! 01 tit! Clerk 01
<br />fhe tinned Stales district (00 '01 The mdlClat d,slrct m wnKh
<br />MOaer1Y Strblecl ,o ""is sit ualta wrish"", the state has
<br />of, raw dlSigna!ed fine office wnrth meets ton Itgwew rAsol
<br />su0paragrap^ A
<br />r ,arth iiZararats m blebs Ot tilt Osvlct 0 <CoWmD1a ,n
<br />e aecardrr of?eeas of tilt D's"'r• or ^aumWt t
<br />I't D',Pptr'Y suai!c'. ro me !yen Is sguiTea ., the District or
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<br />t.: %ir,t La.,1 iT38 Li l.tC:l; i.l
<br />Grantor
<br />Z f;rantee_
<br />0 Numerical ;_-Ii=
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<br />12, S•fui Of Propery Sullied to Lien For Purposes 01
<br />paraggphs•.sand,al property shall be deemed!0be situated
<br />,At Real property � In IM Case of real ptope,ly at 'Is
<br />tmys,c:location. 0,
<br />eel Personal Property In the Case 01 persOnal Properly
<br />whether Iang101e or vilatig,bl, at he ,s,O,ACe of the
<br />taxpayer al the lime the notice at Ilen IS tutu
<br />for purposes of paragraph 1211 @! Ihe 45f11efce O+xOrpp,aupn
<br />Of partnership small be deemed to ^e The Place At whin the
<br />prmclpai executive office of the evs,ness •s located and the
<br />residence of a !a x payer wMSe res,ae,c, •S wnOCUI Ihe limned
<br />states shalt ore atemea ro Or n ore O.stilo o• Ca,um0.
<br />i31 Farm in, form a,4 renter, a me nonce
<br />referred to !r subsection ,a, shorn ore aesc,med by the
<br />secretary SuCn ,OJ,,e snan M .aid. Orr AnslanC rig any
<br />at", provS,Cn 0' aw i!g)rd I -Y II..e !arm as "Tenn I. a
<br />haute of Iren
<br />Nob: See section 63231b1 for exceptions to a
<br />valid notice of lien imposed by section 6321 with
<br />respect to:
<br />Securities
<br />2 Motor vehicles
<br />3 Personal property purchased at retail
<br />a Personal property purChaSed In casual sale
<br />Personal p!Operty Subjected to possessory hen
<br />6 Real progeny tax and special assesSmerlt bens
<br />i Retildenlwl praperty Subject 10 a mecbaniC s
<br />!ten for Certain repairs amp Imp"An' enl5
<br />8 Attorneys liens
<br />9 Ceram Insurance contracts
<br />10 Passcabllloans
<br />,,, Refiling Of Notice. — Faf pvrp+)aef nr Trnr
<br />section
<br />its Oanefal Rule. — uhless =an¢ of I�er o reined
<br />the manhel ORSClibed ,n paggraD^ '2' during me iegwre0
<br />rehhng permo Such notice at Iron snan oe n[aleO as hied 0hthe
<br />dale o„ whin I s filedun accfiroance with sdoserbon b, after
<br />the expnabon of such relnrng Period
<br />fl, Place For Filing. —,,A "Tire or hen ,yenta
<br />Owing the requited reldi g period snan ore enecta Ori Y
<br />Ili, :I
<br />ill such nonce a1 hen IS retiled rn lie on,c! ,n which one
<br />via, satice of her was filed and
<br />.I .n rile cast at real Plotless, the tact of reefing Is
<br />entitled and recorded in an rnot- !o the esttenl "u -,ed Dv
<br />subsection Its it, also
<br />r& in anv case .n whim 90 cars c more p 1o, to the oat,
<br />of a reining at notice or I_ wide s.opw.Wxph (Al. the
<br />1.�
<br />Secretary received written information IIn Inc matcher
<br />prescribed In regulations Issued by the Secretary$
<br />concermllg a than" In the taxpayer s resideri if a notes
<br />at such lien is also hied ,0 accordance wllh subsection Ili m
<br />the State In wmcn Such 10,denct Is located
<br />131 ReNYked lWiireg Perth. — to seem
<br />or any notice at hen ton win-required raiding period- MOM-
<br />JAI The one -year ptnod ending 30 dAYSAHer theealls"AW
<br />at 6 years after the date 01 Tire aSSMAIMAt Of the tax and
<br />I8 i the one -year period enamg with the respiration fill, "als
<br />aver the close of the preceding recurred relrling perod lot
<br />such notice at hen
<br />Sec. 6325. Release Of Lien Or
<br />Discharge Of Property.
<br />u, Release Of Uen. — subject to such
<br />- egulahons as the Secretary may prescribe the Sescretaf y Shat)
<br />issue a cerul -cate at release of any her lTPOSed with lesaecl to
<br />any internal revenue tax not Harr man 3o days alter the day on
<br />wmcb . The Secretary
<br />I LIaDIbry Sansl,ed or UhenlorteaDk
<br />finds mat the habdrty for the amount assessed. together with air
<br />•.ntelesl in respect thereof has Dien fully sal,Shtd ar hall
<br />become legally unenforceable Or
<br />,2)eono ACCeOW lhertrslufnrshedtothe SeCrdarYand
<br />accepted by him a bond that is Cohdnronla upon Ihe Dayment Ot
<br />ore amount assessed together win all Interest In respect
<br />Inereof within the time described by law 11ncludlnq any
<br />extension Of such tlmRl and trial is in accordable wren SRh
<br />Iedurrements relating 10 terms. Condillons and term of The bond
<br />And h.U@g theraorf, All May W apedfled by AOch rgtAeWrw.
<br />Sec. 6103. Confidentiality and Dis-
<br />closure of Returns and Return In-
<br />formation.
<br />lee Oiselosure el Certain ReWrns and
<br />Return IrhrmatW For Tax AdMINWatieo
<br />Purposes. —
<br />21 O,sclosure fit amountof outstanding hen d a nO"c" of
<br />lien has been hied pursuant to section Wall the am0lmt of the
<br />omstand,ngool,gatlonsecureobh so h$-1 maybe NsciOssdto
<br />any pe SOA who furnishes sahstAdory winter, ev,da— that be
<br />has a right m the property Stabled to such lien Or 14len4s to
<br />obtain a right in such 0100e11y
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