|
Excarpts From Internal Revenue Code
<br />(2) Silas of Properly Subject To Lion • For purposes Of
<br />10 situated
<br />paragraphs (1) and (4), property hall be eeme
<br />A) RHI Property y property, at u
<br />Sec. 6321. Lien For Taxes.
<br />ly .t�
<br />it any person liable to pay any tax neglects or refuses to
<br />(B) Personal Property - In the case of personal property,
<br />the residence of the
<br />�r
<br />whether tangible or intangible, at
<br />taxpayer at file time the notice of lien is filed.
<br />est, additional amount, addition to lax, or asssaaable penalty,
<br />For of paragraph (2) (B), the residence of a corporatlon
<br />tdpatter tehh any costa that may accrue in add '10 thereto)
<br />�
<br />anali te a Ian In favor of the UMSed States upon all property
<br />Gt�nict •"
<br />'�
<br />principal
<br />residence of a taxpayer whose residence is without the United
<br />I �
<br />States shall be deemed to be in the District of Columbia.
<br />Nur��flr�i z�
<br />I �
<br />Unless another data is specifically fixed by law. the lion
<br />referred to In subsection (a) shall be prescribed
<br />Secretary. Such notice shall be valid notwithstanding any
<br />imposed by section 6321 shall arise at the time the assessment
<br />other provision of law regarding the form or content of a
<br />t
<br />notice of lion.
<br />assessed (or a judgment against the taxpayer arising out of
<br />n
<br />such liability) is sauslied or becomes unenforceable by reason
<br />Note' See section 6323(b) for protection for
<br />of lapse of time.
<br />certain interests even though notice of lien
<br />See. 6323. Validity and Priority Against
<br />imposed by section 6321 is filed with respect
<br />Certain Persons.
<br />to:
<br />II
<br />.
<br />Excarpts From Internal Revenue Code
<br />(2) Silas of Properly Subject To Lion • For purposes Of
<br />10 situated
<br />paragraphs (1) and (4), property hall be eeme
<br />A) RHI Property y property, at u
<br />Sec. 6321. Lien For Taxes.
<br />physical Iodation; or
<br />it any person liable to pay any tax neglects or refuses to
<br />(B) Personal Property - In the case of personal property,
<br />the residence of the
<br />�r
<br />whether tangible or intangible, at
<br />taxpayer at file time the notice of lien is filed.
<br />est, additional amount, addition to lax, or asssaaable penalty,
<br />For of paragraph (2) (B), the residence of a corporatlon
<br />tdpatter tehh any costa that may accrue in add '10 thereto)
<br />�
<br />anali te a Ian In favor of the UMSed States upon all property
<br />Gt�nict •"
<br />'�
<br />principal
<br />residence of a taxpayer whose residence is without the United
<br />I �
<br />States shall be deemed to be in the District of Columbia.
<br />Nur��flr�i z�
<br />I �
<br />Unless another data is specifically fixed by law. the lion
<br />referred to In subsection (a) shall be prescribed
<br />Secretary. Such notice shall be valid notwithstanding any
<br />imposed by section 6321 shall arise at the time the assessment
<br />other provision of law regarding the form or content of a
<br />t
<br />notice of lion.
<br />assessed (or a judgment against the taxpayer arising out of
<br />n
<br />such liability) is sauslied or becomes unenforceable by reason
<br />Note' See section 6323(b) for protection for
<br />of lapse of time.
<br />certain interests even though notice of lien
<br />See. 6323. Validity and Priority Against
<br />imposed by section 6321 is filed with respect
<br />Certain Persons.
<br />to:
<br />Of Security In-
<br />1. Securiuds
<br />i°aii Sc; L�
<br />2. Motor vehicles_
<br />3 Personal properly purchased at retail
<br />Lien Creditors, — The lien imposed by section 6321 shay.
<br />4 Personal property purchased in casual Sale
<br />not be valid as against any purchaser, molder of a security
<br />5. Personal property subjected to possessory lien
<br />1I
<br />6. Real property tax and special assessment ;Os
<br />thereof which meets the requirements Of sub5®CI':nn 1h has
<br />,. Residential property subject to a mechanic s
<br />been filed by the Secretary
<br />lien for certain repairs and improvements
<br />S Attorney's liens
<br />Piece For Filing Notice, Form,—
<br />5 'Certain ins aance contracts
<br />(r1.
<br />Passbook foals
<br />i1'I Place For F.1,19 - Tre = r. .,. relerreJ to
<br />sadt,on tai shall ne filed -
<br />g) Refiling Of Notice. — For purposes of this
<br />(A) Uhda. state La Wa
<br />sechon -
<br />t Rea! Property I .r:e Cas eal prnpe ty
<br />office *Tn l,. the stated, the ceun y 'r Meer gcye n to 1..a!
<br />'.t) General Rule. — Unless notice of lien is ret+led in
<br />subdivision). as desrg °ated by ire laws iel sUch State
<br />, e Tanner prescr,bed r paragrap" 2t o,t,ng tae required
<br />whlCh the property -d a ! f ire en .rated. anC
<br />of ltd De "rd Such 1.1l,re of ;en shall be Irealed as 1ilod on the
<br />i1'1. Personal P,00erty '' r'�e -ase 31 persona,
<br />,ate on whchl fIeljln acLJrdance with SASection(1)) after
<br />Excarpts From Internal Revenue Code
<br />(2) Silas of Properly Subject To Lion • For purposes Of
<br />10 situated
<br />paragraphs (1) and (4), property hall be eeme
<br />A) RHI Property y property, at u
<br />Sec. 6321. Lien For Taxes.
<br />physical Iodation; or
<br />it any person liable to pay any tax neglects or refuses to
<br />(B) Personal Property - In the case of personal property,
<br />the residence of the
<br />pay the same offer demand, the amount (including any inter-
<br />whether tangible or intangible, at
<br />taxpayer at file time the notice of lien is filed.
<br />est, additional amount, addition to lax, or asssaaable penalty,
<br />For of paragraph (2) (B), the residence of a corporatlon
<br />tdpatter tehh any costa that may accrue in add '10 thereto)
<br />purposes
<br />shall be deemed to be the place at which tie
<br />anali te a Ian In favor of the UMSed States upon all property
<br />or partnership
<br />executive office of lho business is located, and the
<br />and right. to property, weather, rest or personal. oelong)ng
<br />principal
<br />residence of a taxpayer whose residence is without the United
<br />l0 Sgdn pefa4n,
<br />States shall be deemed to be in the District of Columbia.
<br />arson. ,1 /�
<br />Sec. 6322. Period Of Lien.
<br />I.3) Form - The form and content of the notice
<br />by the
<br />Unless another data is specifically fixed by law. the lion
<br />referred to In subsection (a) shall be prescribed
<br />Secretary. Such notice shall be valid notwithstanding any
<br />imposed by section 6321 shall arise at the time the assessment
<br />other provision of law regarding the form or content of a
<br />is made and shall continua until the liability for the amount so
<br />notice of lion.
<br />assessed (or a judgment against the taxpayer arising out of
<br />such liability) is sauslied or becomes unenforceable by reason
<br />Note' See section 6323(b) for protection for
<br />of lapse of time.
<br />certain interests even though notice of lien
<br />See. 6323. Validity and Priority Against
<br />imposed by section 6321 is filed with respect
<br />Certain Persons.
<br />to:
<br />Of Security In-
<br />1. Securiuds
<br />(a) Purchmesr Holders
<br />watt, Medtmtic's Lknon, And Judgment
<br />2. Motor vehicles_
<br />3 Personal properly purchased at retail
<br />Lien Creditors, — The lien imposed by section 6321 shay.
<br />4 Personal property purchased in casual Sale
<br />not be valid as against any purchaser, molder of a security
<br />5. Personal property subjected to possessory lien
<br />interest, mechanic's ironer. or judgment lien creditor pnid mLce
<br />6. Real property tax and special assessment ;Os
<br />thereof which meets the requirements Of sub5®CI':nn 1h has
<br />,. Residential property subject to a mechanic s
<br />been filed by the Secretary
<br />lien for certain repairs and improvements
<br />S Attorney's liens
<br />Piece For Filing Notice, Form,—
<br />5 'Certain ins aance contracts
<br />(r1.
<br />Passbook foals
<br />i1'I Place For F.1,19 - Tre = r. .,. relerreJ to
<br />sadt,on tai shall ne filed -
<br />g) Refiling Of Notice. — For purposes of this
<br />(A) Uhda. state La Wa
<br />sechon -
<br />t Rea! Property I .r:e Cas eal prnpe ty
<br />office *Tn l,. the stated, the ceun y 'r Meer gcye n to 1..a!
<br />'.t) General Rule. — Unless notice of lien is ret+led in
<br />subdivision). as desrg °ated by ire laws iel sUch State
<br />, e Tanner prescr,bed r paragrap" 2t o,t,ng tae required
<br />whlCh the property -d a ! f ire en .rated. anC
<br />of ltd De "rd Such 1.1l,re of ;en shall be Irealed as 1ilod on the
<br />i1'1. Personal P,00erty '' r'�e -ase 31 persona,
<br />,ate on whchl fIeljln acLJrdance with SASection(1)) after
<br />propxrly. W,aln@..,anliole 0' a .gtDle. n one 0111ea
<br />the Bxpnalion of San fali;ing Perlod-
<br />wiP n me state lot 14 *tarty. ., curer o ernmanla
<br />., Place For Filing. — a fcl of '.: •aided
<br />SuDd`v son;. as des'gnaled by d'ws 1 lzh
<br />in h,et! l5a prooa-ty subiG: 1 ne :,e,
<br />Ai d
<br />d1.
<br />ci, notice of fir'is refrlcd a the othc8 m which the
<br />i.B, Ann Ce!x Of D51'T. punt ¢ 1.ceo ...
<br />, :. ,I . -of __,wa, tt„C and
<br />Ire I—1 ,'. States;, S1 c c �r! r „' P =1! ('� • -�
<br />h L.:s¢ 0 a- � . c :ie.l. , a'!
<br />the propetl(S.in: eeci to :e a.?u3 11
<br />r nr' :?Lev i; xiel„ ..:'.e by
<br />not by taw assrgnalad of o-1 -re wit, e - - "l
<br />�.... l4lae6
<br />scbparagrapn lAl,a
<br />,.:.n w °c sJCa...
<br />(C A`fth riscorC ..,:Js ): c l :_
<br />... >, r _ !,It
<br />the office or fns Records, 01 coeds .M file
<br />the property 5ubiec -
<br />CdlumUa.
<br />Secretary received written information job the menner
<br />proscribed In regulations Issued by the Secretary)
<br />concerning a change In the taxpayers rssidanco, it a notice
<br />of such lion is also filed in apcOrdance with subsection (f) In
<br />the State in which such residence is located.
<br />(a) Required Raffling Period. — in the case
<br />of any notice of lien, the term • required raffling period" means
<br />(A) the ono -year period ending 30 days after the expiration
<br />of 5 years after the date of the assessment of the lax, and
<br />(01 the one-year period ending with rho expiration Of 6 years
<br />after the close of the preceding required refiling ported for
<br />such notice of hH
<br />Sec. 6325• Discharge Of Property.
<br />(a) Release Of Lien. — subject iD such
<br />regulations as the Secretary may prescribe, the Secretary shall
<br />issue a certificate of release of any lien imposed with respect to
<br />any internal revenue tax not later than 30 days after the day on
<br />which -
<br />(1) Liability Salisted or Unenforceable - The Secretary
<br />finds that the liability for the amount assessed, together with all
<br />interest in respect thereof, has been la11y satisfied or has
<br />become legally unenforceable: or
<br />(2) Bond Accepted - There is furnished to the Secretary and
<br />accepted by him a bond that is conditioned upon the payment of
<br />the amount assessed, together with all interest in respect
<br />thereof, within the time prescribed 5y law (including any
<br />extension of such tlrnei, and that Is in accordance with SuC!,.
<br />requirements relating to terms. conditions, and form of the bond
<br />and sureties thereon, as may Us specified by such regulah"s.
<br />Sec. 6103. Confidentiality and Dis-
<br />closure of Returns and Return In-
<br />formation.
<br />Ikl Disclosure of Certain Returns and
<br />Return information For Tax Administration
<br />Purposes. —
<br />12 D sLlos, e D! amnun DI
<br />any person w,m lurn,shes sahslactury written evidence that he
<br />,as a t41t :n e plop ty - '(I. to sufh' 't V Intends 10
<br />..1013 f i'.�hl ._
<br />
|