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Excwph From In Code
<br />Sec. 6321. Lien For Taxes.
<br />df arry Wien Siabk co pay any tax ne tscta or :efuass fp
<br />pay the am attar "Mausi, the s'naunt lVnvulirte any intsr.
<br />see, s ltiassal amount, aaditow to tax. w assessable pana4y, WMIM lavisrow airy waste fetal may &=US I, Win" maaee7
<br />shah be a 4" in taead of tfM States user' all promrty
<br />wild r+gtees to rase or persona!, becng rig
<br />to sacs person.
<br />Sec. 6322. Period Of Lien.
<br />Unless WAWW dale is swifii:94 fixed by taw, the ?ien
<br />unplaw by Mw 021 shall art" as ire i"" the asaessinarit
<br />is medal aaod anali :,dnttnu°e ;anti! . irabi_- y fir rra amau?t sic
<br />esaeeeed Sgt a )st�ntsht against !pre !axpaye' a'::§:ry %, c.
<br />wCn ilaosityi is "al's"elb o. homes ;;A0 r :txva by 'sas0',.
<br />of Wo et dime.
<br />Sec. 6323. Validity and Priority Against
<br />Certain Persons.
<br />:sal Purchaws, HoWers Of Security fn-
<br />* (tar's t ierlors, And JudpWt
<br />The iisn intleow by secfia, twi sna;;
<br />not be r14 as age" vin ,rpciassr- ce. cf a sec rltr
<br />inww, 11achan`c -s 4rem, a utgmm i !sir VJ t un a^ttpls
<br />1twee wM`cM nieels ens s ems is asc °car has
<br />ocean files be t^,a sfv etary
<br />r,
<br />Placm For Ffdmtg notice; Form.—
<br />sfplK n ta. 5111a='. tire i!ie$ -
<br />.A) Sjn1W Slale iawa
<br />Rea, operas :`?e _35e r „E:' r
<br />X11 "'w t,"Fb State ezc is yeue El_l.a. !
<br />subblli$$i_ nr as
<br />g a S:We
<br />..,.a the 1,e ':er: an,
<br />pr, Jparrp «=Wrts
<br />or w...
<br />-of 11
<br />the Gtfaoe Ei i5 �!4Ll pe! a r v ....
<br />ie v o-i_ i, .., -...
<br />uam..au�a.
<br />6
<br />3 O
<br />t
<br />u Lira --0M INo
<br />:.
<br />Excwph From In Code
<br />Sec. 6321. Lien For Taxes.
<br />df arry Wien Siabk co pay any tax ne tscta or :efuass fp
<br />pay the am attar "Mausi, the s'naunt lVnvulirte any intsr.
<br />see, s ltiassal amount, aaditow to tax. w assessable pana4y, WMIM lavisrow airy waste fetal may &=US I, Win" maaee7
<br />shah be a 4" in taead of tfM States user' all promrty
<br />wild r+gtees to rase or persona!, becng rig
<br />to sacs person.
<br />Sec. 6322. Period Of Lien.
<br />Unless WAWW dale is swifii:94 fixed by taw, the ?ien
<br />unplaw by Mw 021 shall art" as ire i"" the asaessinarit
<br />is medal aaod anali :,dnttnu°e ;anti! . irabi_- y fir rra amau?t sic
<br />esaeeeed Sgt a )st�ntsht against !pre !axpaye' a'::§:ry %, c.
<br />wCn ilaosityi is "al's"elb o. homes ;;A0 r :txva by 'sas0',.
<br />of Wo et dime.
<br />Sec. 6323. Validity and Priority Against
<br />Certain Persons.
<br />:sal Purchaws, HoWers Of Security fn-
<br />* (tar's t ierlors, And JudpWt
<br />The iisn intleow by secfia, twi sna;;
<br />not be r14 as age" vin ,rpciassr- ce. cf a sec rltr
<br />inww, 11achan`c -s 4rem, a utgmm i !sir VJ t un a^ttpls
<br />1twee wM`cM nieels ens s ems is asc °car has
<br />ocean files be t^,a sfv etary
<br />r,
<br />Placm For Ffdmtg notice; Form.—
<br />sfplK n ta. 5111a='. tire i!ie$ -
<br />.A) Sjn1W Slale iawa
<br />Rea, operas :`?e _35e r „E:' r
<br />X11 "'w t,"Fb State ezc is yeue El_l.a. !
<br />subblli$$i_ nr as
<br />g a S:We
<br />..,.a the 1,e ':er: an,
<br />pr, Jparrp «=Wrts
<br />or w...
<br />-of 11
<br />the Gtfaoe Ei i5 �!4Ll pe! a r v ....
<br />ie v o-i_ i, .., -...
<br />uam..au�a.
<br />6
<br />3 O
<br />iT, artue Of Property Sutyept To Lien - Far tsarposee of
<br />paragratnhs? i S and fs;'. ;'Opens ahaN be Vi to be at140114 -
<br />tk dead Pr ty - in Me CM of real property. a! at$
<br />pnyaicaa loce mn: or
<br />!Bi Personal Property - In the case of persanal prop".
<br />whether tarr;iliblo or intangible. st ", res+di of tea
<br />taxpayer 8! pit® firm [ice itp!im 8t lien, tb hint
<br />For purposes of paragraptt M {8), that nes deuce of a corporation
<br />a- pa lrershfp shall be deemed to be " plan at which the
<br />principal exscutfve onto of tam business .s located. and the
<br />residence of a taxpayer tent reeperce is wltttout the Unite
<br />Stable shall W deserted tp m w the DIMV at Golinitia.
<br />It Form - Rte form and come- ^,t of the nonce
<br />few," to ,n subsection tai 3 "41 sa prescrlied by ter
<br />Secretary. Such notice ehail be valid npstwsthstanding any
<br />other prov;s +on a' is* 'Nei tea fo!rn ar ccritent of a
<br />npt+co of +inn
<br />!dote: Sae section 66323ib) 'or protection 'or
<br />certain interests even though notice of lien
<br />:^!posed by section 532' .5'tied with respect
<br />'o.
<br />'3acur <..ea
<br />atcto: tar,�,ess
<br />?saa4n$, Gpe.[f -'rG asaD at retail
<br />d a •sine+ 4 "4 -Y pWC. ased m casua s8
<br />Persofa '. voplf ty s'alaate+. to possessor.
<br />5 real ^yraab.. -. Ian d"i specie assessrnert'. r.s
<br />.eslivi a voper1) SZr C .c a'Y {rar;.e s
<br />a a., -cosy s .,era
<br />9 Lefts, ^. _'- surer! :e cC`:•'d::S
<br />_ �3ssaxr ,e3 =s
<br />Refifing Of Notice. — s
<br />General Rule. — .
<br />-, inn"
<br />a ailed
<br />'- Pie . or FPling.
<br />..A
<br />1B
<br />seorattery remised written tnfornsat+pst fin the manna
<br />preacri " in regulations issued by the secretary?
<br />concerning a than" 61 the taaaysr's restdenm. N a notice
<br />of such item is aft 14111110 a=rum We, subawnin (f) In
<br />the stets :-nwhh4h wth re side t" is loom.
<br />(3) RegUhW Re" PWW. — in the cam
<br />of any notice of tint, ft farm "resulted r9fihng period" means
<br />iA) the one -year period ending 30 day. afts- Mrs expiration
<br />of 5 Veers affair the data at tins asaeeal'.tent of the tax, and
<br />if; the ore -year petfod ending with the expiration off years
<br />alts, the close of Ine preceding resu,red relding period for
<br />such notice of !!an.
<br />Sec. 6325. Release Of Lien Or
<br />Discharge Of Property.
<br />a; Refeae Of Lien. — subject to soon
<br />regulations as the secretary may prescribe, the Secretary shall
<br />;ss0e a corfitrcafa t ".etaase as any lien imposed with respect to
<br />any internal revenue tax not later than 30 days after the day an
<br />which
<br />"1 Lidbility Satisfied or Unenforceable - The Secretary
<br />'Inds Ins', !Me I podgy for the ambunl assessed. together «!th ail
<br />:Interest in respect theteat, has 'Seen fuify satisfied ar alas
<br />became legally unenforceable: or
<br />121 BandACaapttd ?Hers .sturri hedtolhaSecratmrya.rd
<br />accepted by him a bond anal is condf coned upon the payment of
<br />the a m punt asseasad, logether w:.h all Vanier in respect
<br />there_!, wim,n the time crescnmd by law t nc udmg any
<br />exlens a o' sict, e, a. o that 's accordance *;In Sec-
<br />reuoi amens ralatrg to tarns, Cor tons. and fo r^ of the bond
<br />and swehes nlergus. as may Se specified by such rsgu:at.crs.
<br />Sec. 6103 Coniidentiaiity and D €s-
<br />Msure of Reeturns and Return in-
<br />=ormation.
<br />k.' Disclosure of Certain Returns and
<br />Return Information For Tax Administration
<br />Purposef. —
<br />t
<br />u Lira --0M INo
<br />M
<br />I
<br />0•g7
<br />1"
<br />9 +ii1 I
<br />I4
<br />V3�
<br />y�y
<br />iT, artue Of Property Sutyept To Lien - Far tsarposee of
<br />paragratnhs? i S and fs;'. ;'Opens ahaN be Vi to be at140114 -
<br />tk dead Pr ty - in Me CM of real property. a! at$
<br />pnyaicaa loce mn: or
<br />!Bi Personal Property - In the case of persanal prop".
<br />whether tarr;iliblo or intangible. st ", res+di of tea
<br />taxpayer 8! pit® firm [ice itp!im 8t lien, tb hint
<br />For purposes of paragraptt M {8), that nes deuce of a corporation
<br />a- pa lrershfp shall be deemed to be " plan at which the
<br />principal exscutfve onto of tam business .s located. and the
<br />residence of a taxpayer tent reeperce is wltttout the Unite
<br />Stable shall W deserted tp m w the DIMV at Golinitia.
<br />It Form - Rte form and come- ^,t of the nonce
<br />few," to ,n subsection tai 3 "41 sa prescrlied by ter
<br />Secretary. Such notice ehail be valid npstwsthstanding any
<br />other prov;s +on a' is* 'Nei tea fo!rn ar ccritent of a
<br />npt+co of +inn
<br />!dote: Sae section 66323ib) 'or protection 'or
<br />certain interests even though notice of lien
<br />:^!posed by section 532' .5'tied with respect
<br />'o.
<br />'3acur <..ea
<br />atcto: tar,�,ess
<br />?saa4n$, Gpe.[f -'rG asaD at retail
<br />d a •sine+ 4 "4 -Y pWC. ased m casua s8
<br />Persofa '. voplf ty s'alaate+. to possessor.
<br />5 real ^yraab.. -. Ian d"i specie assessrnert'. r.s
<br />.eslivi a voper1) SZr C .c a'Y {rar;.e s
<br />a a., -cosy s .,era
<br />9 Lefts, ^. _'- surer! :e cC`:•'d::S
<br />_ �3ssaxr ,e3 =s
<br />Refifing Of Notice. — s
<br />General Rule. — .
<br />-, inn"
<br />a ailed
<br />'- Pie . or FPling.
<br />..A
<br />1B
<br />seorattery remised written tnfornsat+pst fin the manna
<br />preacri " in regulations issued by the secretary?
<br />concerning a than" 61 the taaaysr's restdenm. N a notice
<br />of such item is aft 14111110 a=rum We, subawnin (f) In
<br />the stets :-nwhh4h wth re side t" is loom.
<br />(3) RegUhW Re" PWW. — in the cam
<br />of any notice of tint, ft farm "resulted r9fihng period" means
<br />iA) the one -year period ending 30 day. afts- Mrs expiration
<br />of 5 Veers affair the data at tins asaeeal'.tent of the tax, and
<br />if; the ore -year petfod ending with the expiration off years
<br />alts, the close of Ine preceding resu,red relding period for
<br />such notice of !!an.
<br />Sec. 6325. Release Of Lien Or
<br />Discharge Of Property.
<br />a; Refeae Of Lien. — subject to soon
<br />regulations as the secretary may prescribe, the Secretary shall
<br />;ss0e a corfitrcafa t ".etaase as any lien imposed with respect to
<br />any internal revenue tax not later than 30 days after the day an
<br />which
<br />"1 Lidbility Satisfied or Unenforceable - The Secretary
<br />'Inds Ins', !Me I podgy for the ambunl assessed. together «!th ail
<br />:Interest in respect theteat, has 'Seen fuify satisfied ar alas
<br />became legally unenforceable: or
<br />121 BandACaapttd ?Hers .sturri hedtolhaSecratmrya.rd
<br />accepted by him a bond anal is condf coned upon the payment of
<br />the a m punt asseasad, logether w:.h all Vanier in respect
<br />there_!, wim,n the time crescnmd by law t nc udmg any
<br />exlens a o' sict, e, a. o that 's accordance *;In Sec-
<br />reuoi amens ralatrg to tarns, Cor tons. and fo r^ of the bond
<br />and swehes nlergus. as may Se specified by such rsgu:at.crs.
<br />Sec. 6103 Coniidentiaiity and D €s-
<br />Msure of Reeturns and Return in-
<br />=ormation.
<br />k.' Disclosure of Certain Returns and
<br />Return Information For Tax Administration
<br />Purposef. —
<br />
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