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Excerpts From Infernal Revenue CoN P.
<br />Sec. 6321 Lien For Taxes .
<br />It any person "ante IO pay am tai hegllcrs 0, '!ILLSl3 10
<br />Pat, alit same alter dema,b lee amount n ,.o,nq .hY .nlel
<br />est ",nonal amount addition /0 tai assessa'b�k 110"0 Ot t°
<br />lo9athar with arty costs Mt may acc'. in atl0, at' propMy 0
<br />SRNf DI a I,M }n live of ire .tai Pale ", belonging
<br />am rights to Property'
<br />to Such Denson
<br />Sec 6322. Period Of Lieni� n .aw the lien
<br />two, another able is spec""a"
<br />im,otad by sec•,en mgt Sit it al l ea,ah.my a the aas oulmllesp
<br />:S
<br />We and shalt COnlmut dint
<br />atsassea till a lud9ment ",unsl tilt ta,parer uslrlq pis'. ^ ^I
<br />such rab.htyl .s sausned a1 wc,ht5 u:enlo'cl atrIc OY rla30n
<br />01 lapse 01 time
<br />Sec. M. Validity and ertain Pe sons-
<br />it Purchaser's, Will Of SKVRV in-
<br />Watt. Meehallc s eLlMenors And JuNot�
<br />LiM Creiners•a sitan, P.10astl notetP Of a sKprdy
<br />6321 Shall
<br />npl n! Yilld i5 ad 'n mMl "M CteO,ipr Until nOtlrf
<br />,mblest maehan c hMO, dr luog
<br />thbIllo, w", meets tilt •e0wre -em, 01 SuOUCtiOn i" has
<br />Opeh „IM Oy me sKretary
<br />Ica Place For Filing N011"; Fans. —
<br />,It Race Fol i,l,, TI, n01,ce rHenM !C ,^ suit
<br />tatnor tat shah be nite
<br />'At Ureter state laws In a"
<br />M Ikal Orr>De,ty m me case of "at o•Dpertr
<br />C11,et within O! Startle, the count
<br />'"'state
<br />wod,vo,ont as Oes,gnateo10 me lien n s,iwteet and
<br />.nrcn ;tit Dr00erty ovelly e case of DersOna,
<br />;ut PHSDh i proartY 1 "� One On,Lt
<br />properly wnnr!• HhQ,Ort m n *ro'
<br />rtlMn le State tot the county Or Other gOVermfetnUl
<br />S06 -Smm .as dt"'onatto oY !tit ,iw5 OI sUCSi irate
<br />retch Ire pr ODNly 1 u0^' 10 ire „en •s sllualCl
<br />0, f Inte OltK.011"cerkol
<br />let Wdn Cte•k O+Dnmu .boil
<br />,e UnI,N $tble5 O.St„cl court 10' to IydK,al et,5\ricl In which
<br />tilt prOper[v sub"cl to not IS SItUale0 whenever Inc stale haS
<br />oY law des,pnaleo On! ol},C! which mltlSlM ItOwrMnMlsd in
<br />W,In nKa'dt. ODI1 DIMS )n neD 7.3 C!Da U101um0 a
<br />n tilt Drsma of
<br />pope,', ,.v:co •n ,n. ^ a s.waed
<br />121 S• +us Of vropvtr $uDteR to vin For purposes of
<br />,aq,4Dhs'i P,.Wlysnalf, Md!tmlC,00l sdwtld
<br />,A, Real `1--"r In to case of ,cal proDelly it us
<br />h SKat tOCibph Or
<br />0 Y wotxrty In to CdX of per sOCe Dt 01 M
<br />,B, h +sonic
<br />«rteme: tan91ole o+ .nu,egtn!e
<br />at me ,esldence of me
<br />laapaye, at Inc l,me the notice
<br />lot to It lien 'nceoak mrporibon
<br />m purpose. of pala9r o^`
<br />pnM Pal e'lecUtirelotncet0 to business Place aated ape me
<br />es•dence Or a tatpavn wflow Les' D,4e ci O'2CoIUmO 7 nrttd
<br />$tills shalt Ot c.,,. IC M ,
<br />13, y,m 'tie ,c m .no ^onleal c, tilt =once
<br />1010,3,0 +O ,^ subsecnOr. 'a; Shall Dc P,e5c,"M by 'M
<br />secretary Such notice shat: M .iced ^0rtw,ihsconten oni
<br />Die, Pro _..n of law ,egarC, ^g 'tie 0' 0•
<br />hood o' lien
<br />Nag: See section 6323(b) for exceptions to a
<br />valid notice of lien Imposed by section 6321 with
<br />respect to:
<br />1 Securities
<br />2 MM deities
<br />3 rbsorlal prWer^I purchased at relay
<br />"Sed In casual sal
<br />a Personal proper? Pu•,: nteo to Pmsessory ;ben
<br />5 Personal p nv t ly le SP
<br />6 Real p•opeity tea ano spinal asXSS,hem hens
<br />RestOential Prddeny SuOteCt to a mkCnau,c s
<br />i,en tot Cefa:n repairs and rtnpferements
<br />B andeney 5 ens
<br />y f_eram:nswarlcec0lans
<br />'0 Passbook bans
<br />secreii,Y r,cp,md MAIM e,Ao IMMA ,Mel eenet� l
<br />Prescribed : requlahons issued by Iae01Ka
<br />cohcermog a change," the la,paya s tesdel,u.
<br />of such hems also bted m accordance with wb3Kbtan 1!1 en
<br />me stale In which such resrdefe Is located
<br />131 Reeufr" Ret ilm Pad". — lbeeeceee
<br />o, any not" oshen. .",elan re0uired ranting pbllo6- tapells•
<br />A, me oe -rebl per tq eMmq 30 darn atrer me ew"hoe
<br />ef 5 +ears alter Iht date o, the a55E35mtnt 01 to tae. and
<br />. B, the one -year per100 eh,,, whin the e.Pn3llO- Of 6=M
<br />a,te, the close 0, the Pieced .1 -9 regthfed 1010109 period a'
<br />ucn notice 01 ten
<br />Sec Discharge . 6325. Release Of f Lien Lien O Or
<br />Property-
<br />'at Release tN Lon. — sudpct 10 such
<br />requlabons as the Secretary tMY pretcnbe. tie Secretary shall
<br />10 Orsow
<br />Issue a certdlcbleof ralsase et any Iles rmposed,rdll
<br />any, ri Vml revenue tat not law then 30 days ether the day,m
<br />wnrcn
<br />•, UaOduy Saublted dr UMnlorceaDle i 11101 ynttt aR
<br />finds mat the liability for the amount assessed. 00
<br />,merest ,n esMI thVIO, has then Cully satrslwd M Ms
<br />become legally uric- tOrceable or
<br />•21 Bond Accepted - the,tls""'Sh"d to the $eneiary and
<br />ii —oled by mm a bond mat Is Celt coned upon the paYmerm o,
<br />.he amount assessed to9emer welts all .merest In respect
<br />mNmr wdhen }tie bete presc,,Md by law brictuld,rt9 any
<br />-tension e"ect Ot Soto time' time
<br />i00 that is in accordance with such thabores
<br />,egulrements relahnq Seth �o�M.nlsrm..sf by ,Form at
<br />and a,rblw them". K may tNetiRed
<br />:q. Retiling Of Notice.
<br />sKtiOn 1kd �^
<br />I General Rule —umrss ^once o',,ens••,
<br />the than-, ptesCr,ted n pa.a0•ap^
<br />,enl.ngpen C SuchMbct plLM Snah be t'taleC as bleb Oa'!e
<br />date On rmtn d .S idedhn dcc O,CanCt w•Ir. sa CSE(b0 ^,
<br />;tie e+pv anon of such •Bnn+9 penM
<br />c. Piste
<br />For Filing. -- "Once OI Ile" 'Chled
<br />luting ant Ieouueo 1d,nnq perod snap Oe entc:,vf OmY
<br />?:
<br />such nplKt c, "ens •eared ,n Inc pfr,t! ,h wmcn Iht
<br />pv0, notice of rim was tile, and
<br />n the caw hl ear PICOT" "t, act o hl ' r lu"IUnt Oq ,s
<br />coerce alto r,c,dlO •^ an ,nob '0 I0P PieO OY
<br />Supsecbpn :,1 •r. ano ^, 90 Ca's or 'n0'c p ^01 ,l: the dale
<br />any case ^ wMl 1 ,.M unOt• a.ppa,apra 1 W.'nt
<br />OI t rtl,l,,q Or tie, U O
<br />0
<br />Sec 6103. Confidentiality and Dis-
<br />closure of Returns and Return In-
<br />formation.
<br />,k. Oiactew a all Certain RdYrlu en1
<br />Return information For Tax Rdminisft*W
<br />Purposes. —
<br />l2, D,SCIOSult of amount of Oulstandeng ben tt a ndbce of
<br />lien has been '-led Pursuant to wcutrh632301 the atnowtotthe
<br />oulsland,ng oOl,gation secures by such +,M� tv10llwe� tie
<br />any Oerson who Ium,she5 SaSrSblect 0 such IIM Of ,Mews to
<br />has a .ghl ,n the DrOOf• Y let
<br />obta.n a ,•qht ,n Such proDellY
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<br />Excerpts From Infernal Revenue CoN P.
<br />Sec. 6321 Lien For Taxes .
<br />It any person "ante IO pay am tai hegllcrs 0, '!ILLSl3 10
<br />Pat, alit same alter dema,b lee amount n ,.o,nq .hY .nlel
<br />est ",nonal amount addition /0 tai assessa'b�k 110"0 Ot t°
<br />lo9athar with arty costs Mt may acc'. in atl0, at' propMy 0
<br />SRNf DI a I,M }n live of ire .tai Pale ", belonging
<br />am rights to Property'
<br />to Such Denson
<br />Sec 6322. Period Of Lieni� n .aw the lien
<br />two, another able is spec""a"
<br />im,otad by sec•,en mgt Sit it al l ea,ah.my a the aas oulmllesp
<br />:S
<br />We and shalt COnlmut dint
<br />atsassea till a lud9ment ",unsl tilt ta,parer uslrlq pis'. ^ ^I
<br />such rab.htyl .s sausned a1 wc,ht5 u:enlo'cl atrIc OY rla30n
<br />01 lapse 01 time
<br />Sec. M. Validity and ertain Pe sons-
<br />it Purchaser's, Will Of SKVRV in-
<br />Watt. Meehallc s eLlMenors And JuNot�
<br />LiM Creiners•a sitan, P.10astl notetP Of a sKprdy
<br />6321 Shall
<br />npl n! Yilld i5 ad 'n mMl "M CteO,ipr Until nOtlrf
<br />,mblest maehan c hMO, dr luog
<br />thbIllo, w", meets tilt •e0wre -em, 01 SuOUCtiOn i" has
<br />Opeh „IM Oy me sKretary
<br />Ica Place For Filing N011"; Fans. —
<br />,It Race Fol i,l,, TI, n01,ce rHenM !C ,^ suit
<br />tatnor tat shah be nite
<br />'At Ureter state laws In a"
<br />M Ikal Orr>De,ty m me case of "at o•Dpertr
<br />C11,et within O! Startle, the count
<br />'"'state
<br />wod,vo,ont as Oes,gnateo10 me lien n s,iwteet and
<br />.nrcn ;tit Dr00erty ovelly e case of DersOna,
<br />;ut PHSDh i proartY 1 "� One On,Lt
<br />properly wnnr!• HhQ,Ort m n *ro'
<br />rtlMn le State tot the county Or Other gOVermfetnUl
<br />S06 -Smm .as dt"'onatto oY !tit ,iw5 OI sUCSi irate
<br />retch Ire pr ODNly 1 u0^' 10 ire „en •s sllualCl
<br />0, f Inte OltK.011"cerkol
<br />let Wdn Cte•k O+Dnmu .boil
<br />,e UnI,N $tble5 O.St„cl court 10' to IydK,al et,5\ricl In which
<br />tilt prOper[v sub"cl to not IS SItUale0 whenever Inc stale haS
<br />oY law des,pnaleo On! ol},C! which mltlSlM ItOwrMnMlsd in
<br />W,In nKa'dt. ODI1 DIMS )n neD 7.3 C!Da U101um0 a
<br />n tilt Drsma of
<br />pope,', ,.v:co •n ,n. ^ a s.waed
<br />121 S• +us Of vropvtr $uDteR to vin For purposes of
<br />,aq,4Dhs'i P,.Wlysnalf, Md!tmlC,00l sdwtld
<br />,A, Real `1--"r In to case of ,cal proDelly it us
<br />h SKat tOCibph Or
<br />0 Y wotxrty In to CdX of per sOCe Dt 01 M
<br />,B, h +sonic
<br />«rteme: tan91ole o+ .nu,egtn!e
<br />at me ,esldence of me
<br />laapaye, at Inc l,me the notice
<br />lot to It lien 'nceoak mrporibon
<br />m purpose. of pala9r o^`
<br />pnM Pal e'lecUtirelotncet0 to business Place aated ape me
<br />es•dence Or a tatpavn wflow Les' D,4e ci O'2CoIUmO 7 nrttd
<br />$tills shalt Ot c.,,. IC M ,
<br />13, y,m 'tie ,c m .no ^onleal c, tilt =once
<br />1010,3,0 +O ,^ subsecnOr. 'a; Shall Dc P,e5c,"M by 'M
<br />secretary Such notice shat: M .iced ^0rtw,ihsconten oni
<br />Die, Pro _..n of law ,egarC, ^g 'tie 0' 0•
<br />hood o' lien
<br />Nag: See section 6323(b) for exceptions to a
<br />valid notice of lien Imposed by section 6321 with
<br />respect to:
<br />1 Securities
<br />2 MM deities
<br />3 rbsorlal prWer^I purchased at relay
<br />"Sed In casual sal
<br />a Personal proper? Pu•,: nteo to Pmsessory ;ben
<br />5 Personal p nv t ly le SP
<br />6 Real p•opeity tea ano spinal asXSS,hem hens
<br />RestOential Prddeny SuOteCt to a mkCnau,c s
<br />i,en tot Cefa:n repairs and rtnpferements
<br />B andeney 5 ens
<br />y f_eram:nswarlcec0lans
<br />'0 Passbook bans
<br />secreii,Y r,cp,md MAIM e,Ao IMMA ,Mel eenet� l
<br />Prescribed : requlahons issued by Iae01Ka
<br />cohcermog a change," the la,paya s tesdel,u.
<br />of such hems also bted m accordance with wb3Kbtan 1!1 en
<br />me stale In which such resrdefe Is located
<br />131 Reeufr" Ret ilm Pad". — lbeeeceee
<br />o, any not" oshen. .",elan re0uired ranting pbllo6- tapells•
<br />A, me oe -rebl per tq eMmq 30 darn atrer me ew"hoe
<br />ef 5 +ears alter Iht date o, the a55E35mtnt 01 to tae. and
<br />. B, the one -year per100 eh,,, whin the e.Pn3llO- Of 6=M
<br />a,te, the close 0, the Pieced .1 -9 regthfed 1010109 period a'
<br />ucn notice 01 ten
<br />Sec Discharge . 6325. Release Of f Lien Lien O Or
<br />Property-
<br />'at Release tN Lon. — sudpct 10 such
<br />requlabons as the Secretary tMY pretcnbe. tie Secretary shall
<br />10 Orsow
<br />Issue a certdlcbleof ralsase et any Iles rmposed,rdll
<br />any, ri Vml revenue tat not law then 30 days ether the day,m
<br />wnrcn
<br />•, UaOduy Saublted dr UMnlorceaDle i 11101 ynttt aR
<br />finds mat the liability for the amount assessed. 00
<br />,merest ,n esMI thVIO, has then Cully satrslwd M Ms
<br />become legally uric- tOrceable or
<br />•21 Bond Accepted - the,tls""'Sh"d to the $eneiary and
<br />ii —oled by mm a bond mat Is Celt coned upon the paYmerm o,
<br />.he amount assessed to9emer welts all .merest In respect
<br />mNmr wdhen }tie bete presc,,Md by law brictuld,rt9 any
<br />-tension e"ect Ot Soto time' time
<br />i00 that is in accordance with such thabores
<br />,egulrements relahnq Seth �o�M.nlsrm..sf by ,Form at
<br />and a,rblw them". K may tNetiRed
<br />:q. Retiling Of Notice.
<br />sKtiOn 1kd �^
<br />I General Rule —umrss ^once o',,ens••,
<br />the than-, ptesCr,ted n pa.a0•ap^
<br />,enl.ngpen C SuchMbct plLM Snah be t'taleC as bleb Oa'!e
<br />date On rmtn d .S idedhn dcc O,CanCt w•Ir. sa CSE(b0 ^,
<br />;tie e+pv anon of such •Bnn+9 penM
<br />c. Piste
<br />For Filing. -- "Once OI Ile" 'Chled
<br />luting ant Ieouueo 1d,nnq perod snap Oe entc:,vf OmY
<br />?:
<br />such nplKt c, "ens •eared ,n Inc pfr,t! ,h wmcn Iht
<br />pv0, notice of rim was tile, and
<br />n the caw hl ear PICOT" "t, act o hl ' r lu"IUnt Oq ,s
<br />coerce alto r,c,dlO •^ an ,nob '0 I0P PieO OY
<br />Supsecbpn :,1 •r. ano ^, 90 Ca's or 'n0'c p ^01 ,l: the dale
<br />any case ^ wMl 1 ,.M unOt• a.ppa,apra 1 W.'nt
<br />OI t rtl,l,,q Or tie, U O
<br />0
<br />Sec 6103. Confidentiality and Dis-
<br />closure of Returns and Return In-
<br />formation.
<br />,k. Oiactew a all Certain RdYrlu en1
<br />Return information For Tax Rdminisft*W
<br />Purposes. —
<br />l2, D,SCIOSult of amount of Oulstandeng ben tt a ndbce of
<br />lien has been '-led Pursuant to wcutrh632301 the atnowtotthe
<br />oulsland,ng oOl,gation secures by such +,M� tv10llwe� tie
<br />any Oerson who Ium,she5 SaSrSblect 0 such IIM Of ,Mews to
<br />has a .ghl ,n the DrOOf• Y let
<br />obta.n a ,•qht ,n Such proDellY
<br />M
<br />h
<br />sA
<br />
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