|
Er1l as Docurnall No,
<br />i
<br />r
<br />1
<br />ittar
<br />li
<br />C)
<br />LI
<br />X
<br />0!
<br />r
<br />I real
<br />li
<br />Excerpts From Internal Retfenus Code
<br />12) Snus of Property Subject To Lien • For purposes of
<br />Secretary received written irlfarmation (in the manner
<br />pa rag rap hit If and (4), property shall be dsemod so be situated-
<br />prescribed in regulations Issued by the Secretary)
<br />Sec. 6321. Lien For Taxes,
<br />IA) Real Property - In the cast of real property, at Its
<br />concerning a change In the taxpayer's residence, if a notice
<br />physical location; or
<br />of such Ilan IS also filed In accordant- with subsection (f) In
<br />If any person liable to pay any tax neglects or refuses to
<br />IB) Personal Property - In the case of personal property,
<br />the State In which such residence Is located,
<br />pay the same after demand. the amount pnciuoing any inter.
<br />whether tangible or intangible, at the residence of the
<br />at additlanal amount, addition to tax, or assessable penalty,
<br />taxpayer at the time the notice of !!an is filed.
<br />(3) Required Raffling Period. — In the case
<br />together with any boats tact may atxrum in addhian thereto)
<br />For purposes o1 paragraph f2) (B). itM residence of a corporation
<br />of any notice of lion, the farm "required milling period" means -
<br />shall be a If" in favor of the United Stata9 upon all property
<br />or partnership shall be deemed to be the place at which the
<br />(A) the one -year period ending 30 days after the expiration
<br />am rights to property, whither real or personal. belonging
<br />principal executive office of the business is located, and the
<br />of B years after the date of the assessment of the tax, and
<br />to such person.
<br />residence of a taxpayer whose residence is without the United
<br />(B) the one -year period ending with the expiration of6years
<br />States snail be deemed to be in the District of Columbia.
<br />after the close of the preceding required raffling period for
<br />Sec. 5. Period Of Lien.
<br />322
<br />(3) Form - The form and content of the notice
<br />such notice of lien.
<br />referred to in subsection (a) shall' be prescribed by the
<br />Unless another date is specifically fixed by law, the lien
<br />Secretary. Such notice shall be valid notwithstanding any
<br />Sec. 6325. Release Of Lien Or
<br />Imposed by section 6321 shall arise at the Time the assessment
<br />other provision of law regarding the lore or content of a
<br />Discharge Of Property.
<br />Is made and shall continue until the iiabH!ty, for the amount so
<br />notice of ;fen.
<br />assessed (or a judgment against the taxpayer arising out of
<br />(a1 Release Of Lion. — subject to such
<br />sob liability) is satisfied or becomes unenforceable by reason
<br />Note: See section 6323(b) for protection for
<br />regulations as the Secretary may prescribe, the Secretary shall
<br />of lapse of time.
<br />certain interests even though notice of lien
<br />issue a cartihCate of release of any lien imposed with respect to
<br />Sec. 6323. Validity and Priority Against
<br />imposed by section 6321 is filed with respect
<br />any internal revenue tax not later than 30 days after the day on
<br />which -
<br />Certain Persons.
<br />to
<br />11; Liability Salishad or Unenforceable - The Secretary
<br />(a) Purefiaser's Holden Of $-Curt ID-
<br />h<
<br />t Securities
<br />finds that the liability for the amount assessed. together with all
<br />- r p as been fully satisfied or has
<br />:merest .n es act thereof. � h L
<br />t�eeli Mechank': Uerron, And Judgment
<br />Motor vehicles
<br />become legally e ahle or
<br />Lim Creditors. — The limn imposed by section 6321 shall
<br />3. Personal property purchased at retail
<br />q. Personal property purchased in casual sale
<br />c fed -
<br />(2) Bond Accepted - Yhere is !u•nlshed to the secretary and
<br />not be valid as against any purchaser, holder of a security
<br />5. Personal property subjected to possessory Inn,
<br />accepted by him ail upon payment cf
<br />bond that is er
<br />interest, mechanic's boner, or judgment lien creditor until notice
<br />6. Real property lax and special assessment liens
<br />the amount with est
<br />assessed, together with ail interest in respect
<br />thereat which meets the requirements of subsection (f) has
<br />7. Residential property subject to a mechanic's
<br />in theti
<br />thereof, within the time prescribed by aw IinC.ud!ng any
<br />-ach
<br />been tiled by the Secretary.
<br />Tian for certain repairs and improvements
<br />extension of such timei, and hat is in actor an -e with
<br />if) Place For Filing Notice; Form.—
<br />B. Attorney's liens
<br />9 Certain insurance contracts
<br />requirements relating to terms, conditions, and Corm of the bond
<br />and sureties thereon. as may be specified by such regulations,
<br />it) Place For Filing - The notice referred to in sub-
<br />1G. Passbook loans
<br />Sec. 6103. Confidentiality and Dis-
<br />sectian (a) shall be filed -
<br />!g) Refiling Of Notice. — For purposes of this
<br />closure of Returns and Return in-
<br />A) Under Statet.aws
<br />formation.
<br />Ii, Real Property - In the case of real property. u:. one
<br />sadtion -
<br />office within the State for the county, or mri�er governmental
<br />iii General Rule. — Unless notice of i;en in
<br />iki Disclosure of Certain Returns and
<br />suttdivisionf, as de5ignateo by the :aws i)t such State, in
<br />the manner posuilsed in paragraph 12, our ng the required
<br />Return Information For Tax Administration
<br />which the properly subject to the ocin s s fated: and
<br />refi!�np per od such notice ieq shall be treated as filed on the
<br />Purposes.
<br />p0 Personal Property In the case of personal
<br />„ate on which It 's -r,ed ha a -corda",ce.,If, s bseclfon (f)) after
<br />—
<br />propafly. whether tanglo;a p( intangible. ;r, one office
<br />Ina expiration of such railing pal
<br />within the slate for the doonfv or nine, governrnenta
<br />Place For Filing. — nettled
<br />Lt C s r n 1 .t •. c
<br />SubC vislorn as "es ;g..ated Cry ,e laws nl Such State..
<br />1i .. -.,.
<br />r....„
<br />a a_ -.aa• .. ,,�.,. _ .__ ,
<br />h
<br />!�, e P,Qperlj :.,bi° -, _- 5 st, i'.x',.
<br />..��
<br />Or
<br />Bl with %lark 01 01s , Court Ir ..e off. CC _ trr ... .,.
<br />!
<br />.., -JI_ e et �I e� '.. t ,.,.:'r. wYach iha
<br />I'll, v�wi If 'I rk.
<br />a ? `q''1 �. Ore �Jel1'y s.,, .,., .. . _. -'1G_ to
<br />ap„
<br />will, kfcur6e l:!<
<br />P a1"
<br />the eff,Ce of the Reca ..e l i,ee45 G It n I.)' .0
<br />re
<br />
|