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<br />EM"ftnkWWWME46
<br />Sec. 6321. lien For Taxes
<br />It any person liable to pay any tax neglects or refuses to
<br />pay the same after demand. the amount (including any otter
<br />ast. additional amount, adudtlon to tax, or assessable penahy.
<br />iogM with any pose that may accrue in addatpn theitri
<br />be a lion a, laves of the Urged States upon as property
<br />and taus to pre", whadmt trot Or personal, belonging
<br />to such persen.
<br />Sec. 6322. Period Of Lien.
<br />unheig another date is specifically fixed by a v, the Den
<br />by section &321 shell ease at the time the assesemarai
<br />is made and 9W coamUa umg the kalarty for the amount SO
<br />for a padgmait agmw the taxpayer arrwag out of
<br />such frobefori is sadsfxed at becomes unanto :dole by reason
<br />at Win of time
<br />Sec. 6323. Validity and Priority Against
<br />y,.►.,.� {�.y.. ry{ Certain Persons.
<br />lei Pfrftm it ilWO Yl Wiffm
<br />MWme s tMea1{, AM dn4ewt UN Daftni. -
<br />N iiiiin xrpoesd by section 6321 shell not be veld as against
<br />my purchaser, noder of a sea" imems. me"O s
<br />)node, of judginateral fern creditor Una nohre ithormf which
<br />masts The rielu ernionts at subsection !11 has brm Tied by
<br />•he Sec etary
<br />W Prepedw Fa Cot* WA Free
<br />Tlwo Rfeaa RIM. — Even Though nonce of a ':en
<br />modelled by saaw 5321 has bacon flied, stmt, tiro shat: not be
<br />Qkd
<br />;A PRM FN Fly Un FWK —
<br />'1S FW@ For Fibnq 'he nymde restrain rp ,n sub
<br />Tiffew w shater be hied
<br />Ai Met smca trout
<br />!r3 W prWegy In pm coo of in cracerty, in and
<br />all= wittier elm Sid cat IN eobnty. or mils I
<br />to Cm Wws of such Siam. .n
<br />~ fiN properrit rottem to" ken's rutted, IN
<br />w perwaiii praparm in One ^ of pa V44
<br />9 ':n dna office
<br />ft Slue lo' the ^.easy. of ovw qmmnitw
<br />%getionaggi. es dowelled by the trait of sub Slaw
<br />x^. which the VOWTV Subw to rite 40 is snffmd.
<br />0
<br />f cWti Of Dot Coen in M atfca of ono tsk Df
<br />t United sma datrm roar, for the KAif. i datritt :n wtxch
<br />,ris Froprotry 9AIW rci !,on ^ ymxrtord. whoMM the State has
<br />'an W one oihta With marts Tire regwremerm
<br />� T
<br />of subparagraph IAI; or
<br />GWith Recorder Of Beefs Of The District Of Columbia - In
<br />The office of the Recorder of Deeds of the District of Columbia, it
<br />the property suteect to the hen is stunted in the Omer of
<br />Columba
<br />ill Situs Of Property Subject To Uen. For purposes of
<br />paragraphs III and tat, property shall be deemed to be situated
<br />W Real Property In the case of red property, at its
<br />physical location; of
<br />I131Personat Property. - in t rase Oi personal property,
<br />Whether tangoh or mtarul60 ei the residence of the
<br />taxpayer a! the Irma the notice st oer, is f)ea
<br />For purposes of loo agreph 121 16;, the resdence of a cmporaban
<br />or partnership sW be deemed in be the place at which the
<br />prmcplu executes office of the bigness is wed, and the
<br />residence of a iaxpow whose residence is without die United
<br />Stator shad be deemed to be in the District of Columbia
<br />21 Germ The form and Content of The nonce
<br />referred 7, .n subsecnoa Iii :hall be prescribed by the
<br />Secratary ySao,, ndnreo shali be valid nOWThstandmg any
<br />cme ?raiveor 'aw regarding !ha tl— or content nT a
<br />'-wore of Ilan
<br />q� 1 Ol N16CL — rnr rmtoDSas m
<br />�n pi�tyy
<br />,i 1 rr. enil rnee. — ' :;mom nonce CI an .s r ?lifed in
<br />f4n manner proscribed n ,,irlignion 01 du-ii the rewiao
<br />,@filing period, such nonce of Tian shaft be Ireatad as fled nn the
<br />date on yNMh n is hfed inn accordance wit', sahsottwn cif! I after
<br />the expiration of such rafting paried
<br />Ij Plea der Rift'. — A - iKa of 'lien 'ehiad
<br />dating the rewfad re" parried shim be ellety xi only
<br />W �T
<br />I,.I such stain of her+ a ralfad er lea ORtce who 1, the
<br />arot notice of Tian win kfed, and
<br />Iu1 in the CM of red DFOMIT . • ^e fact ,:I raf$a q is
<br />entrted end recorded iri an index to it a extent a rod by
<br />subsection If) i /f; and
<br />�.Bj in my we in which, 90 cop M mare ppila tb ThO data
<br />of 6 raliikng of'nebce of ban will A. the
<br />Secrtmry recerved written mfmmal Im the mahnar
<br />pfeicribe8 in '"hilt rued c, !to F'acietarv,
<br />contsnidg a Chmigar P, The Wilo ft 9 fathitence. it a nd(ita
<br />of such Tim is also filed , eceardeM@ with suhsaCeln Q. r.
<br />ihu NIP 'n WMCh ;vin iwtiaamre ,t incalad
<br />J
<br />of Paint — In the case ut
<br />arty notes l en, the ttnm `reoIdred farting period' means
<br />iA) the meryean paned ending 30 devils otter the expiration
<br />of 6 years after the date of the asment of the tax, and
<br />161 the one -year pond ending with the expiration of 6 years
<br />after the clams of the preceding required rafting paned for
<br />cod; notice of lien
<br />Sec. 6325. Release Of Lien Or Discharge
<br />Of Property.
<br />,3; P418M Of LiK — Subleci to such regrda
<br />!:ms as the Secretary may prescribe, the Secretary, sherd
<br />ssua a cem"we of release at any lien imposed with respect to
<br />any internal revenue tax rot bra than K. days after the day an
<br />which
<br />nlUabkry Satisfied or Unenforceable. The Secretary
<br />finds that the kaofdy tar the amount assessed, together with 311
<br />merest in respect thereof, has been fully satisfied or has
<br />become "A unenlar®ahte; of
<br />t21 Bond Accepted. There is tarnished to the Secretary and
<br />accepted by him a frond that is condroaned upon the painta lit of
<br />the amount assessed, Together with all .rarest in respect
<br />Thereat, within The time proscribed by iaw hnduding env
<br />extension of such time), and that is in accordance with such
<br />requuomems totaling to Terms, and farm of the bond
<br />and surohes thereon, as may be specific try such regulations
<br />Sec. 6103. Confidentiality and Disclosure
<br />of Returns and Return Information.
<br />!kl Dodm of Willis RIrw cod Ike
<br />Mwmdm For Tu AiiiiiiiiiiWIM Pl pmL —
<br />'2'• Bisdosure of amaunt of outstanding hers p a notice cd
<br />!.an hoe been NO pursuant to sea= 632316, the amount of The
<br />Dt,4iittndrTg Obligation sewed 6y such lien may be descrosaid to
<br />env person WnO fUrM#= salieKIDry Wrath e ftM that 4
<br />has d right in the poparty, subject to such lion or intenda !c
<br />OOM e not to orrn property.
<br />7
<br />tered as Document No.
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<br />5r...o0041S
<br />•
<br />Grmntoti
<br />�
<br />Grantee
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<br />Iii � F ... - -• i�
<br />�
<br />J�tr+ 25
<br />III.✓•.
<br />of subparagraph IAI; or
<br />GWith Recorder Of Beefs Of The District Of Columbia - In
<br />The office of the Recorder of Deeds of the District of Columbia, it
<br />the property suteect to the hen is stunted in the Omer of
<br />Columba
<br />ill Situs Of Property Subject To Uen. For purposes of
<br />paragraphs III and tat, property shall be deemed to be situated
<br />W Real Property In the case of red property, at its
<br />physical location; of
<br />I131Personat Property. - in t rase Oi personal property,
<br />Whether tangoh or mtarul60 ei the residence of the
<br />taxpayer a! the Irma the notice st oer, is f)ea
<br />For purposes of loo agreph 121 16;, the resdence of a cmporaban
<br />or partnership sW be deemed in be the place at which the
<br />prmcplu executes office of the bigness is wed, and the
<br />residence of a iaxpow whose residence is without die United
<br />Stator shad be deemed to be in the District of Columbia
<br />21 Germ The form and Content of The nonce
<br />referred 7, .n subsecnoa Iii :hall be prescribed by the
<br />Secratary ySao,, ndnreo shali be valid nOWThstandmg any
<br />cme ?raiveor 'aw regarding !ha tl— or content nT a
<br />'-wore of Ilan
<br />q� 1 Ol N16CL — rnr rmtoDSas m
<br />�n pi�tyy
<br />,i 1 rr. enil rnee. — ' :;mom nonce CI an .s r ?lifed in
<br />f4n manner proscribed n ,,irlignion 01 du-ii the rewiao
<br />,@filing period, such nonce of Tian shaft be Ireatad as fled nn the
<br />date on yNMh n is hfed inn accordance wit', sahsottwn cif! I after
<br />the expiration of such rafting paried
<br />Ij Plea der Rift'. — A - iKa of 'lien 'ehiad
<br />dating the rewfad re" parried shim be ellety xi only
<br />W �T
<br />I,.I such stain of her+ a ralfad er lea ORtce who 1, the
<br />arot notice of Tian win kfed, and
<br />Iu1 in the CM of red DFOMIT . • ^e fact ,:I raf$a q is
<br />entrted end recorded iri an index to it a extent a rod by
<br />subsection If) i /f; and
<br />�.Bj in my we in which, 90 cop M mare ppila tb ThO data
<br />of 6 raliikng of'nebce of ban will A. the
<br />Secrtmry recerved written mfmmal Im the mahnar
<br />pfeicribe8 in '"hilt rued c, !to F'acietarv,
<br />contsnidg a Chmigar P, The Wilo ft 9 fathitence. it a nd(ita
<br />of such Tim is also filed , eceardeM@ with suhsaCeln Q. r.
<br />ihu NIP 'n WMCh ;vin iwtiaamre ,t incalad
<br />J
<br />of Paint — In the case ut
<br />arty notes l en, the ttnm `reoIdred farting period' means
<br />iA) the meryean paned ending 30 devils otter the expiration
<br />of 6 years after the date of the asment of the tax, and
<br />161 the one -year pond ending with the expiration of 6 years
<br />after the clams of the preceding required rafting paned for
<br />cod; notice of lien
<br />Sec. 6325. Release Of Lien Or Discharge
<br />Of Property.
<br />,3; P418M Of LiK — Subleci to such regrda
<br />!:ms as the Secretary may prescribe, the Secretary, sherd
<br />ssua a cem"we of release at any lien imposed with respect to
<br />any internal revenue tax rot bra than K. days after the day an
<br />which
<br />nlUabkry Satisfied or Unenforceable. The Secretary
<br />finds that the kaofdy tar the amount assessed, together with 311
<br />merest in respect thereof, has been fully satisfied or has
<br />become "A unenlar®ahte; of
<br />t21 Bond Accepted. There is tarnished to the Secretary and
<br />accepted by him a frond that is condroaned upon the painta lit of
<br />the amount assessed, Together with all .rarest in respect
<br />Thereat, within The time proscribed by iaw hnduding env
<br />extension of such time), and that is in accordance with such
<br />requuomems totaling to Terms, and farm of the bond
<br />and surohes thereon, as may be specific try such regulations
<br />Sec. 6103. Confidentiality and Disclosure
<br />of Returns and Return Information.
<br />!kl Dodm of Willis RIrw cod Ike
<br />Mwmdm For Tu AiiiiiiiiiiWIM Pl pmL —
<br />'2'• Bisdosure of amaunt of outstanding hers p a notice cd
<br />!.an hoe been NO pursuant to sea= 632316, the amount of The
<br />Dt,4iittndrTg Obligation sewed 6y such lien may be descrosaid to
<br />env person WnO fUrM#= salieKIDry Wrath e ftM that 4
<br />has d right in the poparty, subject to such lion or intenda !c
<br />OOM e not to orrn property.
<br />7
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