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<br />Sec. 6321. Lien For Taxes.
<br />If any per9an liable to pay any tax neglects at refuses to
<br />pay the tae after demand, the amount lincluding any me
<br />am. additional anoran. addition to tax. or assessable penalty,
<br />targamor wan am cam that may ecaue in adrhron thereol
<br />shall be a Win in fiefor of the Ureied States upon all property
<br />add rights to property, whother real or potential, belonging
<br />To such person-
<br />Sec. 6322. Period Of Lien.
<br />Union another data is speckcaay, feed by law, the ton
<br />imposed by sevoa 6321 shid free all dire time the adeassrm an
<br />a made and SW censtue redo the Wbkiy for the amount so
<br />far a judgment against tie taxpayer arong out of
<br />sM Mbkyl is sa;isriaC or becomes unenforceable by reason
<br />of Win of time
<br />Sec. 6323. Validity and Priority Against
<br />Certain Persons.
<br />ial PWIChowk HINMI Of i 1 ill.
<br />MKh='l t111M1rr AW Adplo Le WM -
<br />'hs been imposed by section 6321 shalt not be wed as egaatst
<br />any ptrr . aOft of a sourty interest, machismo
<br />'raw. it ILVW ken creel ipr until notice thereof wham
<br />mareM rte 'teatemam5 of subsection 19 has ", plan by
<br />True Stc'eev
<br />j Fe CMfilie Wo EM
<br />TWO N10C1 W — Even Trough nahce tit a 1.on
<br />m 'new by swot 6121 has been fart. sucm loan shat not to
<br />AW
<br />111 Mw FM Fiifq Wim FMm. -
<br />IfPlece For Rhq The notice relened to ;n pub
<br />seeder tai i to fib
<br />W O?xFm Steer laws.
<br />W RO PrOWN in tae cm at fast prdpelb. in tine
<br />a" wedet tie Stale lot the county, of tiler gawenmantal
<br />subtleffinal ea by the lawn of such State. ;h
<br />tr!e OTGROM MyW td the ken IS 916'980; and
<br />W prineriall Property In the rasa of parsorel
<br />fry. w9tedtfr table or in are office
<br />Wft dtt SWe IV the Motor, or other gomsmmanal
<br />J, a§ ftqmtd M the laws Gf sum State,
<br />.n yrNO Trte proffefty Sublet, !o :ht tent s unuated,
<br />liltlKaty Citric Dt Oetrua Cauc In the affa:o n1 the dtrr a!
<br />lot umbeet Stems drairm court for me Judicial 631110 m winch
<br />;at plowry T1WT11 on r St eitd, wm@mINaf the State hat
<br />,to by Mir defietwed ant olfKe which mori the requaamema
<br />I
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<br />Entered as Docu"n't No.
<br />5... 000414
<br />Z
<br />Gtantee
<br />erica
<br />0SIr,T um: iyl t`` }wS
<br />A
<br />O�
<br />Y
<br />of subparagraph ik, or
<br />ICIy ly ffecadat Of Deedl Of The Dow Of C - In
<br />the office nl the flecorder of Deeds of the Dorm of Columbia. d
<br />the property subject to the lion is entered in the District of
<br />Columbia.
<br />12)Situs Of Property Subject to Ulna. For purposes of
<br />paragraphs Ill and 141, property shall be deemed to be smrated
<br />Meal Property. In the case of real property, at its
<br />physical location; or
<br />IBIPersoal Property. In me case of personal property,
<br />whether tfrlgiWe or mtar:giblo, at the rearderew of the
<br />Taxpayer at the time the nonce of Iran is filed,
<br />For purposes-of pa(egraphl 12) (Of. the residence of a corporation
<br />or pertnersfnip shad be deemed to he the place at wfara: the
<br />preropel efeenuirve olike•of the, bbsaess is located, and the
<br />residemc8 of a taxpayer whose resderem is without the United
<br />Sties shag be doomed to be in the Omncr of Columbia.
<br />131 Form. The form end comem of the note
<br />referred To in subsection let stall be prescribed M the
<br />Secretary . Such notice shall be valid notvrrhstarldmg any
<br />other provision of law regarding the form or content of a
<br />notice of hen
<br />�gi rd'"^B Of Mite. — inn „"'poses l this
<br />;aclmn
<br />GewO Hole. — '.1 ww ^ace e.1 ',en —efted rr.
<br />toe manner prescribed ^, paragraph 11 0unng T "e 'egu'+ed
<br />refiring broad, such notice of :'nr snai'. be lrpalm, 3;':Aad on r:r
<br />note on whrth if is tried an accordance w't s.,bsa =:tr.7h d'i ' after
<br />one expiration of such'EhN',q oe'iao
<br />1,11 ti
<br />M FM F�, — S ''mire .An •er'IRJ
<br />durxgg me reowred rtt Mhg peso feri tics etttczra Yrt s
<br />red IT
<br />h1 such notice 01 !ter a 191 in The b ;�a
<br />pia, notice o' ken wire Filed, and
<br />Win tae cote of to pr= ti.. 'ht 'W' a' 'ghtfig is
<br />entered " recorded m an vicin to !^a form rtoar•eo h
<br />subsection dl 141, era
<br />101 .n any me A YOV0, 90 days a tnaxa afar, fc me Tie
<br />of a ref4q of r.,npct of ton 'nd+u &:4M +art). A. ^w
<br />Secretary 'Poervad Arlen '101matror; [Y✓uad nV °,a IV
<br />p'eA 'jtkairrn4 S3ae7
<br />f lit Wn,nq a t1 ;an{ye fir' !T+a Trarynyv t .. ..tiara
<br />a15n"Po
<br />;Y, 'rT3Te n wn,lY Fi'.I:h t.Xn , t ✓1'Fi
<br />1N
<br />131 In the cue of
<br />any naive of Fes, the tern "repred rem perm' means
<br />IN the a'eyee perod mtfoq 3D days after the expiration
<br />of fi ytes other the date of The assessireent of the tea, and
<br />(B) the oteyear preenced andxtg with the exprorshom of 6 years
<br />attar the it= of the pferoodraq recumed refi rig period for
<br />such notice of ken.
<br />Sec. 6325. Release Of Lien Or Discharge
<br />Of Property.
<br />a! Rdm Of ti11. — Sublect to surn rp!ea
<br />Turns as the Seuetamy may prescribe, the Soul" staff
<br />isAe a certificate of relem of arty Iran apposed wtth respect eo
<br />any' Mileraat reyer ere Tax lion bra Their 30 days after the day an
<br />which
<br />Ill Ualnkry Saterfied at Unenforceable Tftt Seaetary
<br />finds that me kata6ty for the amount apessed, tagether wit, as
<br />intent in respect Itereaf. hag been fully satisfied or has
<br />become legally uneforctable, a'
<br />12l Bard Accepted. There n turn umea ro the Seraeery end
<br />accepted by htm a bond that is condmoned upon coo Marian: o1
<br />me amount assessed, Together wM ail Interest in ream
<br />mereat. wahin the lime proscribed by taw (rkudag env
<br />eneranam of such time), and me R in accontence wan such
<br />re pntomems relating to Terms cotamoas, and farm of the bond
<br />and sureties Mateo,. as ^av be 'teed by sucn ieguatlons
<br />Sec. 6103. Confidentiality and Disclosure
<br />of Returns and Return Information.
<br />'t+ omhm of cam PAWN KA RM
<br />Wo FM Tax Aiwimm NM= —
<br />4l Dates. e of amo m' d censtanong Ton A A a n,, ce � +
<br />an net been filed tiuitL*,l 1. sactrcn 8323111 ;he a"0001 at The
<br />ov:st abhOo Secured br kart may be ifisclarturaw
<br />env perm who fur sat .iisrY urn that ha
<br />no a lirl in ,fie pretria ly jublea le W be or r ^tesTds t,.
<br />na9aun 0'r1l m li Wept ty
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