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Kir`` <br />i <br />�! <br />Z <br />a. <br />I <br />Excerpt From Intemal Revenue Code <br />Sec. 6321. Lien For Taxes. <br />if arty, person Basle to pay &try lax neoleets o• eetuses io <br />pry 1M same atar Mmand. tie amount iircluding any .nth. <br />eat• s0itional amount. Wilmer. to tax. of aaese$abls penalty . <br />togs o .nth any cow Val," Kano! m aCemon the. 0) <br />shNi be a tlen M favor of eaa Uhl States upon all prd0.fy <br />and right; to oraparsy, teMhar raw or persona', beicn!nq <br />to NKh PKWI <br />Sec. 6322. Period Of Lien. <br />UntW anolaar date to lWICally fixed by 'a. Ir! I" <br />impow by sed en M shale arse 1: 'he time lint asltsem Ill <br />is made Net slink Cononue umil tne hab:lltV for me smart so <br />aesaaw (or a iudgrnem agarrst Me taxpayer ansing out it <br />Sup" riNnittyt is faesfled or bacons" unenyorcNb;t by reasor <br />If top" Of tame. <br />Sec. 6323. Validity and Priority Against <br />Certain Persons. <br />to) Perdlissa'se Holders 01 SOMN ty in- <br />tereebe Median k`s Lienors, And Judgment <br />Lien Credflors. — TrM Eyes :mpr!seo Dy sect Jr 632! sna.• <br />not be vaffd as against any P' —naser Panda' C. a 90c+ ry <br />interest mecI ar:tc s ienor pr ts'-onen ! <br />thaMf which mesh its "Qui emMfs <br />bone filed by me Secretary <br />m Piece For Filing Notia: Form.- <br />: Pace Fcr ::.~ <br />.. ^o t.¢ _ .. <br />leclbon:ai shad be Rlec - <br />(Aj uAder State I aw9 <br />-: Fe:a; %rope^y '.r me cave e• ro3 ar a:nrty - apt <br />ott�e wrfun t ^t Sate ^e— ..-e.: <br />silbdiv vitro, as des' "vrat'C <br />tM VoWiy s pin., c� •r.! fn S S '.a�.c a'•: <br />r,. Pandnal uropEnv :o._ .,: pE-u•'a <br />yope,'tY. .41rro: !al,; me c. nfarq..:e p ^e .f're <br />seDd�.vfsm ^; as oes,;, ate', ar ..e aver 4. Sit's <br />w w <br />-.8r.w . e.k �r�src e _ •. <br />rte n. states . _. r,... - <br />1n! <br />subpardg: apes .A. .• <br />r"e otf ce.t the fletofdff v Deeos"'t, D......: - < <br />.CE ; ^n.d <br />`' <br />n <br />r <br />(2) STNS Of Property sublets to Lien - For purposes 01 <br />paragraphs 1 it and id). property snail be desmed to be situated - <br />iAl Mal Property - m eta case of real property. at fts <br />physical location. or <br />(5) Personal Property . in the cW of personal property. <br />*What tangible or Intangible, at the Mid" of tM <br />taxpayer at the firth Me (Iona Of 11001$ Hied. <br />For PUMM of paragraph M tea•"ra!Oena of A dorporgnith <br />Or pannarship shall be deemW to be the place at which tM <br />pnricupal executive office of the business It WAN, and me <br />res>dence of a taxpayer who" fesldence is witrrout the United <br />sates stair be deemed to be in the District of Columbia. <br />t3) Forte The lorry and content 01 the nonce <br />retarrad to :n sab$W,on tar shall be prescribed by the <br />sacretuy Suth notice Snail be valid nolvinittooding any <br />Other provision of law regarding the form or cdntem of a <br />norme 01 lien <br />Note: See section 6Mxb) for protection for <br />certain interests even though notice of ben <br />imposed by section 6321 is filed with respect <br />to <br />Securn;es <br />2 <br />1,0010r +eN.cies <br />Personal properly purchased At relay <br />a Personal ptopeft•y parcnase. �r. casual safe <br />F4tsa'a! P1CPe1Ly 511)ieclee to P"Seisvt :. <br />F pfd' prCper'y rat aid SM-V AS5e551f 1 <br />wes..e�ta, property sJb2ct in a't ha <br />ce �m r.palrs erarcpres- Efts <br />- - .otne-r 9 ,revs <br />„ Pismo. 'Ca'S <br />Raffling Of Notice. — =- p +rpo9e5 M:a <br />ser c^ <br />General Rule. f5. <br />+er 034 be ttea e.. d5 f ife Jr the <br />$-ter <br />' ^f 4t: rdt:0^ Jr a•vir. relr.!rt aEr..;{ <br />Place For Filing. <br />- <br />..,.e <br />as .vane. <br />tv -i `t as <br />Secretary received written Information fin the manner <br />prescribed in reguiatlo0s Issued by Me Secretary) <br />concerning a change M the taxpayer'$ resident!, if a notice <br />of such lien is also filed M accprdance with subesction 10 in <br />tM Sate in which such rUW#M is iocatad. <br />t3; R"Wred Raffling Period. — In the case <br />of any notice of lien• the term "repuired refiling period" nears - <br />1Ai the one•year period ending 30 days attar the expiration <br />Of 6 yen after "date of the assusmem of the tax. Inc <br />(81 Ml one -year period ending wrth Meexpintior. of6years <br />after the CIO" of the preceding required refiling period for <br />sacs notice of lien <br />Sec. 6325. Release Of Lien Or <br />Discharge Of Property. <br />ice! Relente Of Lien. — subject to such <br />regulations as Me Secretary may prescnite. iM Secretary shag <br />Issue a cendicete of release at any ban imposed w!n: respect to <br />any :nternei rOyvue lax of rater then 30 days after the day do <br />which . <br />'II. "'ability Willed of Unenforceable - Ti Secretary <br />lines me !;ab;Irty for the atrount assessed. iogWer wrth ati <br />:merest In respect Meree! has been fully satsfiee er has <br />oecorre legaily unenlorceabie. pt <br />G! 9ord AcceptaC - 'here ss r.m:sred m its Secretary and <br />accepted by her a Yre Mat's cbnC:nbned epor the pay'nert of <br />114 err U.n! assessed tngetn! .4t all r efes ' respect <br />meta ­Mn ilit '^'t Ares_ .bed cv aw I.nc- - n6 env <br />ol s .. ih,ll is ,, d"O'.+a <br />�equ'- 'anent" •aat:n; to tams ccrAnro's and for ^. or ine b["o <br />ale, Stretieb thereon as may be spec:!EeC by such regulaLOM <br />Sec 6103. Confidentiality and Dis- <br />closure of Returns and Return in- <br />formation. <br />x) Diaciosure of Certain Returns and <br />Return Information For Tax Administration <br />Purposes. — <br />a pe vu -0rea cats d.ie. y »: t!e a oe C .hat °:e <br />a a , sic- o: riper•; <br />r�' <br />