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<br />Excerpts From Infernal Revenue Code
<br />Sec. 6321. Lien For Taxes
<br />It any person habit 10 Day any tax neglects Or retries to
<br />Day the same alter demand the amount "'Klud,ng any'mel
<br />esL addnwnal amount addition la tad Or assessable penalty
<br />lo"mhet with any costs mat may accrue in add'nM lneretol
<br />shall be a 1,en in favor Ot IM United Starts upon all property
<br />and rights to property. writhe real or personal belonging
<br />to Such Desdn
<br />Sec 6322 Period Of Lien.
<br />UnitsS another Dale is sptc,fKal!y !,red av 'aw the lien
<br />Impaso Ov secuan (x92, shall arise a! ", "me lest asmsmo't
<br />.s made no snau Conlin- unit` the nab.nly to' in' am OUPI Sa
<br />assessed :o, a judgment against !tie taxpayer rn,hq our at
<br />s,Xh bdD, "ly) ,T Td"stwd or btromes anenlor(Ga01C by reason
<br />^_' ao5e of lime
<br />Sec 6323 Validity and Priority Against
<br />Certain Persons.
<br />a Purchaser's, Holders Of SocuritY in-
<br />terest: MechaMc's Lienors. And Judgment
<br />Lien Creditor%. — ' "t i,en.maosee Dr settioDG37 +sea❑
<br />',a' ce x3!itl as agF''SI any bv,Cnasti tiptoe, n' d TKU"ly
<br />Mwvst mecnar:•c s!, , at md9mem „en cred,lo, until nonce
<br />:her M' wn,tn ,net's the 'ea U,•em"Is a' suosecnon 11- has
<br />,ter. •:.ed '+ Ine Secrt!ry
<br />Place For Filing Notice; Form. —
<br />P —re rDr r, "reg 'tie Douce 'efe „!d 10 'n sub
<br />•Tooth tai snY•: tit tired
<br />A U„Oe, State taws
<br />,I peal Property In rot case m,0al O'Doetty m ano
<br />onKewithin leeState(01theCOunty of other gorernmemal
<br />sl,bd'vrs,on, as designated by the laws of such Stale m
<br />wnlcn file O,00e,ty wotect to the lien is situated and
<br />.nl Personal P,Dowty In Ihe case Of personal
<br />Do *Der
<br />IV lxnetRer langlme a, .nta!gmle Ih 'fort amts
<br />within the State fa, Ihe county o, other gavernmentat
<br />subd wm
<br />'v's _as designated Ill the laws of such State
<br />.n wh.cb die p'Operty sUbtlicf to the Tien 's s'tualed
<br />or
<br />IBI won Get O, Olsuut Ccu'f mine other of /tie tiers of
<br />Ine tX"ted Stites district aaun to, the Judicial district In whKh
<br />!tie Wolowty suClKf la I,en n e,ruated whene'Ier the State has
<br />hat by law designated On! O/tiCe *"10 meets the l equutlrwms0l
<br />sutowagrapb ,Ai for
<br />SCI Wan pectins, O1 Deeds 0, the O,st "cr 01 caumma rn
<br />'hit re pnhe pie mile'mlkeos al the DSf•x: or Lclumo,a '
<br />�C v, da111.111C s SuO.Kr to ,tie :Ion ,s $,aled 're !Ist"CI a!
<br />COITIO, a
<br />ev
<br />r
<br />a-
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<br />r
<br />w,s
<br />s,�nterctd as Dou:atant No.
<br />I�
<br />Grantee_
<br />I f1tlrnPrii,el � �.
<br />d, Sous Jr P"perty SubrW to Lien For purposes of
<br />owagrapns � 1, and e: o'ooe'ly sha,. N dle —cTo be sd1litee
<br />,A. Fear Properly .r. one lass a' 'tai p'o Dertr al ds
<br />pnySKil tocabon 01
<br />personal P,DDelry In the case at persona, p,oce,ly
<br />»newer Tangible o, ,nla'gtble a! 'ht "swerve of the
<br />laxoave, at the time lee nonce no lien's !-led
<br />For purposes of paragraM'2uet the,es,dence of acofooration
<br />Dr pwlDUSh'p shall M deemed ft. ^e The DWI! :! wNCn Tee
<br />principal e.cW,.e 0 01 she bus +less 's located and I .
<br />'esOtnct of a'axD :ye' rbase't5,04hill 1 y,mOUt !tie r!n'fGC
<br />Stares snail De teemed 'a De "the psnal O Cplump,a
<br />31 Form 'tie IO'h, and tome^' o' the Detiu
<br />'ele"tl IO .' suDSKI,Dr. .a. "A" v D'esc"Dea Dy .
<br />Setfi,Tary SUCI Do,,Ce snarl o, .,I,d ^mw1!hS7atwmg any
<br />timer J'anSVD or ,aw 'ega'a:rg "e 'dint m cow enl Or a
<br />nonce
<br />Note: See section 6323(o) for exceptions to a
<br />valid notice of lien !moosea by section 6321 with
<br />respect to:
<br />t Secsrmrs
<br />Motor yemaeS
<br />Per
<br />sonal property ourcnasee at retail
<br />personat orODWY purchased In casua; sale
<br />ersoitar DroWy su'vteCied tU (wlssess ^. , "e_r
<br />r Real property tae and SDeC4 assessment irons
<br />Resrdenha+ pfc-Defiy subleC!!o a'nKnartic s
<br />"en to, ceraw repays and imDrty.ments
<br />c ArcrneV s fens
<br />;eraln ms-irance contracts
<br />') p3SSDOOM loans
<br />9. Reuling Of Notice. — a, nr'vost al
<br />Section
<br />General Rule. — unless lobes cr 'It'led ,n
<br />!tie manner, p,no,bea .D 9a189raoh ?, au"ng 'be 'ea!n'ed
<br />'eld'Ori betide such nonce a, her, snap De Pealed as "lea On Me
<br />axle on wnrcn 11 ., lued"n acco,aance w,In sdOTeC"Dn ill, after
<br />the e.D "ap'n o1 such Iet,nrg pe"od
<br />l21 Place For Filing. — A notice at assn retilep
<br />ou "rig !tie 'tODUeC fe,utlg p,,,ad shlali De e'fecnre only
<br />A. ,'
<br />.c such notice p1 "en ,s'elaed ,n me at'i P which the
<br />0 1,01 notice w tIth was filed and
<br />. e case o, •,at p'Dpe,ir Ine'acl of ,etnmg s
<br />entered no ,eco'atd ., an index 10 the Pxlenl , <au,re0 Dy
<br />SUDsecl— I!I ice, ",o
<br />91 .D any case ,n wmcb 90 days "' more D "o' To me (Sale
<br />o a'<1,I,np or _ a1 I,M .hoof Tub logrxwm IAI m!
<br />l�
<br />H
<br />StKletaty teceved tr,men nicumat on in the manner
<br />D,esc"bed : P regulations Issued Dv III sectetall,
<br />conce"Il a change in IN taxpayer $ tesidence 'IA notice
<br />of such Ile. is also tied ,o acCOtdance w.In supsecuw Itt m
<br />the State in which such IesMence Is located
<br />,3, Rewired Refiliag filarial — -thews
<br />of any notice 01110 the lerm'requ!red 'elll'ng period 1r,NM-
<br />IAI the one year period ending 30 Days alter the exp,go0n
<br />or 6 s'ea's alley the axle of lhf aSSeSSnlem 01 the tax and
<br />e, the one -year Deficit, ending wan the elD'ralmfo ofd years
<br />a'teI the close of the p,ecGdmq rea."M ,ehtmg period tar
<br />such notice If ben
<br />Sec. 6325. Release Of Lien Or
<br />Discharge Of Property.
<br />at Wage Of Lien. — Stabled to such
<br />regulations as the Secretary may D'tscn0e pie Secretary $-aft
<br />$sue a certfhcale of reteaSe of any ngl,mpoded with respell to
<br />any 'n!ernal revenue tai not late thin 30 days after the dwe on
<br />wmcn
<br />11 ira0,bfy SabSiled or Unen10,cea0k The Secretary
<br />• -nos ma! the uabday tol the amount xsesii d logethel wlhl all
<br />.nlc,esl m IespKt thereof has oven fully sauilled Ot has
<br />aKome legally unenforceable of
<br />b Berm Accepted there Is twmslttd 1a 1he Secretary and
<br />aCceated by hun a bond that's Conditioned upon the Day'hent Ol
<br />•tie amount assessed logeleef won all mtere•_t in respect
<br />'hereof within the time preSCI'll" Dy law lm[ludlog any
<br />extension of such time and That Is in accoldance with such
<br />-eau,rements relating 10 toms conditions and form of the band
<br />and mate" thereon. art mw be WKifi" by weh rdrefit”
<br />Sec 6103. Confidentiality and Dis-
<br />closure of Returns and Return In-
<br />formation.
<br />.kl Oisclaure of Certain Returns and
<br />Return Information for Tax Administration
<br />Purposes. —
<br />121 disclosure at amount Of ou-stwitI ng lien � It a notice 01
<br />nln, :$been filed pursuant to seClwn S3231f1 theamou"Illlhe
<br />outslanoing obligation StCultd by such lien may be d1SltOSed 10
<br />any person wlap rum,snes sahslactpry wnitM CvderKe that Ire
<br />has d 'ignl m the properly subleCt to such tiee of 'nlegdS 10
<br />oo,a,n a "got in such property
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