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<br />Em" Fnim kftW Bltl o Code
<br />Sec. 6321. lien For Taxes.
<br />N eery tweet kWS to pay any tax neglects or retuses to
<br />pay the satire otter demand. the amount Including any otter
<br />eat additional emaunt, addition to tax. nr assessable penalty.
<br />logeover, with any cm that may socfue in addition IhSfeW
<br />be a kart in fever of pte United Stares upon ea property
<br />and righo to phopil wisher tol or bersonal, belonging
<br />to such par$N7.
<br />Sec. 6322. Period Of lien.
<br />enotow date is fixed by law, the 4en-
<br />oy sanest 60 shall erg ot the time the assessment
<br />s minor and VyW co nxhta until tM kabikay, for the amount so
<br />amsm ;or a tulogri ni against the Taxpayer 111109 out Of
<br />such teriall a therniffied or baccnes unenforceable by reason
<br />of tare
<br />Sec. 6323. Validity and Priority Against
<br />Certain Persons.
<br />a � filiiln SoNirillit 11ItIreft
<br />MWo k'1 Um AM J#*0 Lim 4r1lftR —
<br />"4 !wt I.. by satlon 6321 not be wild as against
<br />arty p of a %Burry, rtetnt. meLhOntc's
<br />hpia;. .r 1efT Crt tar ow
<br />ism notice thereof vi lG'-
<br />ism Thy 'eWamems of n'nr III has been filed at
<br />".te Seo'eNry
<br />to III Fir cQtsin Nnfnlb EM
<br />TWO Nifm RIM. — Even though notice of a 'lien
<br />6321 to DW had. such 1v shell flat to
<br />Pip Fa FFMI NMW Fore. -
<br />lixisce For - .The .Mica referred to -n sus
<br />now, wffiw Its 4nw
<br />A, U State caws.
<br />'.O Prow,, trio case at feat prbpemy, 'n one
<br />AM Wro+n the Stet# rot the aawmr, or other govanmantel
<br />. in dognew by 14 rya of W State. in
<br />IN ofornifty, Kom to the k@tt is situated. end
<br />P.pperty in the ceatl of personal
<br />whophior t#ngfoa or marl¢p s. in one Office
<br />" swe fair " cCtany. Of atlaf gmimm#ntal
<br />ea dagglyfard by the laws of such State .
<br />in wn,ch tea 3vw- 10 The ',an is aauated.
<br />rx
<br />� yYan Cox Of Oarr n iaurr 1r. Ira afhca Of ma clarx a!
<br />tae U. Stores all cowl Ire the Ni dSirm .n Wild,
<br />!fta aroWty Ayaj#ct tt' Tan rs Iuilush9d. Wnanayar Ina State rat
<br />not by inn Rd r4nR P" when maR19 The fern. /amRn[S
<br />of subparagraph IN; or
<br />tC1 NYdt Ithwelar Of Deeds Of The Dimict Of Columba In
<br />the office of the Recorder of Deeds of the District of Columbia, It
<br />the property sullow to the eats is snared In the OtSinct of
<br />Columbte.
<br />f!I SRus of Property Subject to Lien, for purposes of
<br />paragraphs it! and (41, property shall be deemed to be Voted
<br />W Real Property. In the r,--e cif real Property, ai ns
<br />physical location: or
<br />IS) Personal Prop", h, re =a>e of oersonel prOPerty.
<br />whether toptlle or Intangible, at the residents of tea
<br />taxpayer at the time the notice of Ian s filed
<br />For portions of paragraph 121 lal, the residence of a corporation
<br />or peftRfrship be deemed to be the pace at which tea
<br />principal executive office of the business s located, end the
<br />readartce of a taxpayer when residential is without the United
<br />Stets shall be deemed to be in the D.sinct of Columba.
<br />131 Form. The form and content of the notice
<br />referred to In subsection hat shell be prescribed by the
<br />Secretary Such notice snail be valid notwithstanding any
<br />other orovtaton of few regarding the form ar cement of a
<br />nonce of Ilan.
<br />„I ilIF1,q Of Nadu. — Fc' purpenS Of Th.s
<br />section r^ �,x y
<br />Ill G&W9 R*. — 'Jniess notice of =en .n 'BfJea ;n
<br />the manner proscribed ',r paregreah 121 outing tha reoulred
<br />refikng period, such notice of i'an shall de Treated as fixed c^ the
<br />data on which 11 1s NO en ec of"Tice with nu9sW'cr :P. 1 efTer
<br />The expiration of suah reftkrip mod
<br />121 111 For Ff11N. — A rtonte .t .,an af.laa
<br />ournp tea required refdrigf Will Nail me, , vuY
<br />IA1 a
<br />Id such notice Of her is 'shad .r I" ea'ce 2, wh "I, the
<br />:nor notice of Itan was tided, and
<br />ham the can of TO Waperry the fag Cf rO%N 5
<br />entered and recorded in an Index to Ile e-irl r00i by
<br />subsection If! 141. and
<br />191 �n any pee m wMCn, !Mj days sir more tithe' Ta Tne date
<br />of a refilling of notice of W under SubDVIVW Al T e
<br />Secretary tectim written nlattnale, tin the °211-101
<br />prescntiod n •agulytlGns - AW N The $§VRIaq
<br />I:(p}LaiNng a ch" W (lie Iaxjiow S !a &i4n1 9 .I B n „1 :P
<br />nl Sllfh 1.9R i n!en Lien et:.ntaa'Ka w 5''}9Mit
<br />The State .r, wn;rh such resaence : ?'�sate�.
<br />I
<br />131 A111011111 fR Psai11. — in Ito Case of
<br />any notice of W. the term "Wilfred refer period” meatus .
<br />W the onaym period ending 30 days shot the erpiratwn
<br />of 6 years after the date of the s=Ssnnam of ttro tax. and
<br />If" doo arreyear mood onaing with IN expiration of 6 years
<br />otter the clan of the preceding required rehiring period for
<br />Such nonce of {ten
<br />Sec. 6325. Release Of Lien Or Discharge
<br />Of Property.
<br />PAIiiiiiiiii 01 Lf11, — Subject to such ragula
<br />flats as Tna Secreten ?:ay presaailis. the SeuetaTy shall
<br />results a ceraficea at talon of any kern Imposed wA reaparm to
<br />any informal rilverinte tax flat liter then 30 days attar the day On
<br />which
<br />1ILisibkty Setlified or UnionfaiTeable The Secretary
<br />finds trust the kabilay for the smoum . together will oil
<br />intense r respect ihefaof. has aces+ fully notified ar nos
<br />became legally unertforceaba, or
<br />121 Bona Accepted. Thera 4 fumus3ad to the Secretary and
<br />accepted by txm a bond that us Conditioned upon IN payment Of
<br />the amount Memo. toga" we oil Interst m respect
<br />thereof, within the lima Preanbod cry jaw I,rifoluDRtg any
<br />extension of such nms5 and that is m accordance with such
<br />requirements reahng to .arms, COndnssus, and form of the band
<br />and suratliss Inereoi, s may be swhad by such legations
<br />Sec. 5103. Confidentiality and Disclosure
<br />of Returns and Return Information.
<br />:k1 of Carts ROWN 111111111 Ran
<br />For Tex AM&Wo Pwpm —
<br />2! Dscdosure of mum of oun 8nd'ttg ken n e no' p a1
<br />an has been tied pursuant to section 6323111, the amount of roe
<br />autere" Obligation muted CY such lien MAY be dhscdosd to
<br />any person who futnanes Satisfactory written that he
<br />too a rry'nt ,fy the XQPKV suw to such an a' .mantis in
<br />cote., a t✓Ottt in such Property
<br />ftred u Document No.
<br />a
<br />— 00 41c
<br />-
<br />Z
<br />Grantor
<br />Q
<br />Grante
<br />1
<br />Numerical
<br />C!
<br />A
<br />TPA t t'
<br />�e
<br />� Jaf'+ 25 iii l0 �Q
<br />i
<br />of subparagraph IN; or
<br />tC1 NYdt Ithwelar Of Deeds Of The Dimict Of Columba In
<br />the office of the Recorder of Deeds of the District of Columbia, It
<br />the property sullow to the eats is snared In the OtSinct of
<br />Columbte.
<br />f!I SRus of Property Subject to Lien, for purposes of
<br />paragraphs it! and (41, property shall be deemed to be Voted
<br />W Real Property. In the r,--e cif real Property, ai ns
<br />physical location: or
<br />IS) Personal Prop", h, re =a>e of oersonel prOPerty.
<br />whether toptlle or Intangible, at the residents of tea
<br />taxpayer at the time the notice of Ian s filed
<br />For portions of paragraph 121 lal, the residence of a corporation
<br />or peftRfrship be deemed to be the pace at which tea
<br />principal executive office of the business s located, end the
<br />readartce of a taxpayer when residential is without the United
<br />Stets shall be deemed to be in the D.sinct of Columba.
<br />131 Form. The form and content of the notice
<br />referred to In subsection hat shell be prescribed by the
<br />Secretary Such notice snail be valid notwithstanding any
<br />other orovtaton of few regarding the form ar cement of a
<br />nonce of Ilan.
<br />„I ilIF1,q Of Nadu. — Fc' purpenS Of Th.s
<br />section r^ �,x y
<br />Ill G&W9 R*. — 'Jniess notice of =en .n 'BfJea ;n
<br />the manner proscribed ',r paregreah 121 outing tha reoulred
<br />refikng period, such notice of i'an shall de Treated as fixed c^ the
<br />data on which 11 1s NO en ec of"Tice with nu9sW'cr :P. 1 efTer
<br />The expiration of suah reftkrip mod
<br />121 111 For Ff11N. — A rtonte .t .,an af.laa
<br />ournp tea required refdrigf Will Nail me, , vuY
<br />IA1 a
<br />Id such notice Of her is 'shad .r I" ea'ce 2, wh "I, the
<br />:nor notice of Itan was tided, and
<br />ham the can of TO Waperry the fag Cf rO%N 5
<br />entered and recorded in an Index to Ile e-irl r00i by
<br />subsection If! 141. and
<br />191 �n any pee m wMCn, !Mj days sir more tithe' Ta Tne date
<br />of a refilling of notice of W under SubDVIVW Al T e
<br />Secretary tectim written nlattnale, tin the °211-101
<br />prescntiod n •agulytlGns - AW N The $§VRIaq
<br />I:(p}LaiNng a ch" W (lie Iaxjiow S !a &i4n1 9 .I B n „1 :P
<br />nl Sllfh 1.9R i n!en Lien et:.ntaa'Ka w 5''}9Mit
<br />The State .r, wn;rh such resaence : ?'�sate�.
<br />I
<br />131 A111011111 fR Psai11. — in Ito Case of
<br />any notice of W. the term "Wilfred refer period” meatus .
<br />W the onaym period ending 30 days shot the erpiratwn
<br />of 6 years after the date of the s=Ssnnam of ttro tax. and
<br />If" doo arreyear mood onaing with IN expiration of 6 years
<br />otter the clan of the preceding required rehiring period for
<br />Such nonce of {ten
<br />Sec. 6325. Release Of Lien Or Discharge
<br />Of Property.
<br />PAIiiiiiiiii 01 Lf11, — Subject to such ragula
<br />flats as Tna Secreten ?:ay presaailis. the SeuetaTy shall
<br />results a ceraficea at talon of any kern Imposed wA reaparm to
<br />any informal rilverinte tax flat liter then 30 days attar the day On
<br />which
<br />1ILisibkty Setlified or UnionfaiTeable The Secretary
<br />finds trust the kabilay for the smoum . together will oil
<br />intense r respect ihefaof. has aces+ fully notified ar nos
<br />became legally unertforceaba, or
<br />121 Bona Accepted. Thera 4 fumus3ad to the Secretary and
<br />accepted by txm a bond that us Conditioned upon IN payment Of
<br />the amount Memo. toga" we oil Interst m respect
<br />thereof, within the lima Preanbod cry jaw I,rifoluDRtg any
<br />extension of such nms5 and that is m accordance with such
<br />requirements reahng to .arms, COndnssus, and form of the band
<br />and suratliss Inereoi, s may be swhad by such legations
<br />Sec. 5103. Confidentiality and Disclosure
<br />of Returns and Return Information.
<br />:k1 of Carts ROWN 111111111 Ran
<br />For Tex AM&Wo Pwpm —
<br />2! Dscdosure of mum of oun 8nd'ttg ken n e no' p a1
<br />an has been tied pursuant to section 6323111, the amount of roe
<br />autere" Obligation muted CY such lien MAY be dhscdosd to
<br />any person who futnanes Satisfactory written that he
<br />too a rry'nt ,fy the XQPKV suw to such an a' .mantis in
<br />cote., a t✓Ottt in such Property
<br />
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