|
Em" Freer ko mW Rlaaw Cede
<br />Sec. 6321. Lien For Taxes.
<br />If awry parson liable to pay any tax neglects er reh:ses to
<br />pay, the some after demand, The amount Imduding any inter
<br />at 3ddwn&l amopm, addition to tax, or assessable penahy,
<br />Together with any costs that may accrue in addition thermal
<br />be a amt an Of %$ United States upon all prapmty
<br />am nglifor to property, whow row or personal, belonging
<br />MWTTMM
<br />Sec. 6322. Period Of Lied.
<br />Usk ar4m data -ts� fixed by law, the hen
<br />ImPOW by s 6321 state arm of the Time the assessment
<br />is radeft and Thard cpninue unni the hatelty, for the amount so
<br />Tor a lodgment alideng the taxpayer Boeing out of
<br />' s MOW or tomes onderorcesMa by reason
<br />Atepasolame
<br />Sec. 6323. Validity and Priority Against
<br />Certain Persons.
<br />Wmet s Liners, Aei .wip■t Lies
<br />The her , try sacixn h321 strap not be road as agerrnst
<br />any cur. , hOwler of a seNrM mmest, mathamis
<br />Herat, Of Fidgirsell ltmt orediim unal notice thereof which
<br />,on tie loquvmmw.s Of subsecton to has noon filed by
<br />TIN Smarmy
<br />rei PH p�Far Carom hum Em
<br />Thee jt Rake nab — Even nglPgh notice at a ban
<br />M western 6321 hill been filed, such lien shell not an,
<br />MW
<br />to Flak Far Fit ftm Ferar. —
<br />Mlike For Filing: .TIC office refened to m sub
<br />"Chi ri hid JIM be fifed
<br />W under Stale laws.
<br />w Pr In me carte o! r� paoperry, in ore
<br />office ryrtxe the Swe let trio cowry, of other goyernmamet
<br />as dorom by the Wawa Of surh State. 'n
<br />which it* voll suw to t!M ban is snword. and
<br />ivillfiffiforw NOR" in the cesn 0 perennial
<br />onflerrit, whether rarrifilifel or nuricirtifil, in am off"
<br />widen dta Sine kT ", Worry, or mho QMWMTemel
<br />83 i by '" e1YyS n1 guctir State,
<br />�n WN-ch fee prctiiarty s+rlocd to rho "an 't sntrflled,
<br />w
<br />i� Ciata Uf Dffiirnt Caws. m tiro nthcs et me clarM of
<br />then IAM Siam dssnKd emit fair Thar peditnl district in width,
<br />Me' OftorN SLW to "ell r, slim", whatmm the Stat# has
<br />ruff by few oce'rfRca which Orders the regurroments
<br />of subparagraph W; or
<br />tilt With Raw Thin of Deeds Of The District Of cohdmb a. In
<br />the office of the Recurtkr at Deeds of the District of C(I,*Ma, if
<br />the property subject to the hrn is returned in the District of
<br />Co6lrtdaa.
<br />121 Sittis Of Property Subject To Lien. For purposes of
<br />paragraphs 111 and 141, property shalt bar donned to be situated
<br />W Real Property. In the case of real property, at its
<br />physical location; or
<br />IBIPerm al Property, in the :asp of oersonat property,
<br />whether t&VW or inted"e, at the retedattw of the
<br />taxpayer at the time the notice of lien is filet.
<br />For purposes: 01 paragraph 121181, the residence of a corporation
<br />Or paM#fft iM dMtM, to be the pece at which the
<br />principal executive office of the business is towed, and the
<br />residence of a taxpayer whose residence is without the United
<br />States Mall be deemed to be in the Distinct of CodumW
<br />13i Form The form and content at the nonce
<br />reflected TO in subsection tat shag he prescribed by lice
<br />Secrarory Such Dance shell he valid notwravanding any
<br />riper prevwn of law ragardinq_ the !arm nT content of a
<br />notice of lien
<br />�.qi fltfili 4 Of 11186M — Fro t:urp<ues of This
<br />'tI GIN" file. — Unless nonce n! hen ic rehtea m
<br />The manner nrescnbed in paragraph ql dunnq The iegmren
<br />refdug period, such notice of lien shalt the Twined as hied rn the
<br />data on which if is filed On accordmhce whin sutnacadn qi I ahar
<br />the expiation of such ref'ing period
<br />12l MM Far FiTfet. — A nonce of urn iefdod
<br />nn } NT(lu red todin period shoe be enai
<br />Of such notice of hart is rained in The oNxe m wo rh tfiw
<br />Prior notice of ken was filed, and
<br />,Oxf the Casa nh teal tuaverty, the lac of r016-g a
<br />ontead and recorded in an index no The event :huni rof t+y
<br />sutisectrm at FN; midi
<br />'0f in may case in which, 90 days or more prix m not cote
<br />of a rating of mince of hen Tinder si~ +ngrapA Ind, "
<br />';aermanr rrcewad written mfo'tti_timn 'vt r ".e 11iarehua
<br />orvecnbad m a'RTkttmns !es'iatd ny Tne Serrwlr!y�
<br />m,MW mg a charge :o the ta.peY. s -srTtc +rr • , nit r:w
<br />of Bunn I'M ,s OW W'd in eccartlancr w4h sutxceit,on
<br />the Scorpio which Stich residence 'g W"frol
<br />,
<br />C!r ( Period — In the cage of
<br />any noun a hen, the term "raq hied rafdi g penal' mans
<br />A the me-yem paned enlmif 36 days after the alienation
<br />of 6 years after the date of ttte a f of The tax, arc
<br />!81 the me year period endxg with the e>rpitation of 6 years
<br />after the rinse of the prec" mgaired refi#ng period for
<br />such nonce of lien.
<br />Sec. 6325. Release Of Lien Or Discharge
<br />D.�....
<br />Of Property.
<br />ta)Rd= Of Lae. — Subject to such regum
<br />eons as the Secretary may ptaaua, the Secretary, Thaill
<br />=A a certificate of intlesin to[ "hen imposed with respell to
<br />any nrltmal revenue Tax not later than 30 days after me day an
<br />which
<br />tll Walley Senstted or Unenforceable. The Soeradary,
<br />finds nor the haMlly for the mnmnd assessed, together, with a
<br />merest in respecti thereof, has been fully Satisfy er has
<br />become "my unenforceable, or
<br />RI Bond rkcested There's furnished t0 the Secretary and
<br />accepted by him a hand that is conctnoned open The parnmem of
<br />Tne amour assessed, Together with art 'mraaat in respect
<br />thereof, within Tire nine prescnoed by law 6nctuding any
<br />externston of Tich hmdi, wild tried is u. acrndence with such
<br />rega,famttnfS reteug To Terms, co ndaredr ,aid farm df the holm
<br />and suretces thereon. is may be, shad IN such r t:os
<br />Sec. 6103. Confidentiality and Disclosure
<br />of Returns »-,tf Return Information.
<br />.kl Dalmage of Carom Retain and RM
<br />Mm For Thu AdWaim Perpnn, —
<br />IidDisccswe of ameunt of Outstanding hen it a notrca at
<br />l,en has been filed pursuant to twice 63.'':611. the a^oount of the
<br />nuMbodIng oblagandn setexed by such van may be disclosed to
<br />any person wits tutTuM s yatBtattary wnrten erYtdence thin he.
<br />tag a night D one pfpamty S;by41 to such San a' ^lens T,
<br />MW a igbl in such prppmte
<br />a
<br />7
<br />F
<br />i sa
<br />Er
<br />red as Document No.
<br />p 70,417
<br />Grantor
<br />!�
<br />Grantee
<br />Numerical
<br />(D
<br />r�
<br />Oci.
<br />JAN, 25
<br />of
<br />j
<br />3
<br />o
<br />Em" Freer ko mW Rlaaw Cede
<br />Sec. 6321. Lien For Taxes.
<br />If awry parson liable to pay any tax neglects er reh:ses to
<br />pay, the some after demand, The amount Imduding any inter
<br />at 3ddwn&l amopm, addition to tax, or assessable penahy,
<br />Together with any costs that may accrue in addition thermal
<br />be a amt an Of %$ United States upon all prapmty
<br />am nglifor to property, whow row or personal, belonging
<br />MWTTMM
<br />Sec. 6322. Period Of Lied.
<br />Usk ar4m data -ts� fixed by law, the hen
<br />ImPOW by s 6321 state arm of the Time the assessment
<br />is radeft and Thard cpninue unni the hatelty, for the amount so
<br />Tor a lodgment alideng the taxpayer Boeing out of
<br />' s MOW or tomes onderorcesMa by reason
<br />Atepasolame
<br />Sec. 6323. Validity and Priority Against
<br />Certain Persons.
<br />Wmet s Liners, Aei .wip■t Lies
<br />The her , try sacixn h321 strap not be road as agerrnst
<br />any cur. , hOwler of a seNrM mmest, mathamis
<br />Herat, Of Fidgirsell ltmt orediim unal notice thereof which
<br />,on tie loquvmmw.s Of subsecton to has noon filed by
<br />TIN Smarmy
<br />rei PH p�Far Carom hum Em
<br />Thee jt Rake nab — Even nglPgh notice at a ban
<br />M western 6321 hill been filed, such lien shell not an,
<br />MW
<br />to Flak Far Fit ftm Ferar. —
<br />Mlike For Filing: .TIC office refened to m sub
<br />"Chi ri hid JIM be fifed
<br />W under Stale laws.
<br />w Pr In me carte o! r� paoperry, in ore
<br />office ryrtxe the Swe let trio cowry, of other goyernmamet
<br />as dorom by the Wawa Of surh State. 'n
<br />which it* voll suw to t!M ban is snword. and
<br />ivillfiffiforw NOR" in the cesn 0 perennial
<br />onflerrit, whether rarrifilifel or nuricirtifil, in am off"
<br />widen dta Sine kT ", Worry, or mho QMWMTemel
<br />83 i by '" e1YyS n1 guctir State,
<br />�n WN-ch fee prctiiarty s+rlocd to rho "an 't sntrflled,
<br />w
<br />i� Ciata Uf Dffiirnt Caws. m tiro nthcs et me clarM of
<br />then IAM Siam dssnKd emit fair Thar peditnl district in width,
<br />Me' OftorN SLW to "ell r, slim", whatmm the Stat# has
<br />ruff by few oce'rfRca which Orders the regurroments
<br />of subparagraph W; or
<br />tilt With Raw Thin of Deeds Of The District Of cohdmb a. In
<br />the office of the Recurtkr at Deeds of the District of C(I,*Ma, if
<br />the property subject to the hrn is returned in the District of
<br />Co6lrtdaa.
<br />121 Sittis Of Property Subject To Lien. For purposes of
<br />paragraphs 111 and 141, property shalt bar donned to be situated
<br />W Real Property. In the case of real property, at its
<br />physical location; or
<br />IBIPerm al Property, in the :asp of oersonat property,
<br />whether t&VW or inted"e, at the retedattw of the
<br />taxpayer at the time the notice of lien is filet.
<br />For purposes: 01 paragraph 121181, the residence of a corporation
<br />Or paM#fft iM dMtM, to be the pece at which the
<br />principal executive office of the business is towed, and the
<br />residence of a taxpayer whose residence is without the United
<br />States Mall be deemed to be in the Distinct of CodumW
<br />13i Form The form and content at the nonce
<br />reflected TO in subsection tat shag he prescribed by lice
<br />Secrarory Such Dance shell he valid notwravanding any
<br />riper prevwn of law ragardinq_ the !arm nT content of a
<br />notice of lien
<br />�.qi fltfili 4 Of 11186M — Fro t:urp<ues of This
<br />'tI GIN" file. — Unless nonce n! hen ic rehtea m
<br />The manner nrescnbed in paragraph ql dunnq The iegmren
<br />refdug period, such notice of lien shalt the Twined as hied rn the
<br />data on which if is filed On accordmhce whin sutnacadn qi I ahar
<br />the expiation of such ref'ing period
<br />12l MM Far FiTfet. — A nonce of urn iefdod
<br />nn } NT(lu red todin period shoe be enai
<br />Of such notice of hart is rained in The oNxe m wo rh tfiw
<br />Prior notice of ken was filed, and
<br />,Oxf the Casa nh teal tuaverty, the lac of r016-g a
<br />ontead and recorded in an index no The event :huni rof t+y
<br />sutisectrm at FN; midi
<br />'0f in may case in which, 90 days or more prix m not cote
<br />of a rating of mince of hen Tinder si~ +ngrapA Ind, "
<br />';aermanr rrcewad written mfo'tti_timn 'vt r ".e 11iarehua
<br />orvecnbad m a'RTkttmns !es'iatd ny Tne Serrwlr!y�
<br />m,MW mg a charge :o the ta.peY. s -srTtc +rr • , nit r:w
<br />of Bunn I'M ,s OW W'd in eccartlancr w4h sutxceit,on
<br />the Scorpio which Stich residence 'g W"frol
<br />,
<br />C!r ( Period — In the cage of
<br />any noun a hen, the term "raq hied rafdi g penal' mans
<br />A the me-yem paned enlmif 36 days after the alienation
<br />of 6 years after the date of ttte a f of The tax, arc
<br />!81 the me year period endxg with the e>rpitation of 6 years
<br />after the rinse of the prec" mgaired refi#ng period for
<br />such nonce of lien.
<br />Sec. 6325. Release Of Lien Or Discharge
<br />D.�....
<br />Of Property.
<br />ta)Rd= Of Lae. — Subject to such regum
<br />eons as the Secretary may ptaaua, the Secretary, Thaill
<br />=A a certificate of intlesin to[ "hen imposed with respell to
<br />any nrltmal revenue Tax not later than 30 days after me day an
<br />which
<br />tll Walley Senstted or Unenforceable. The Soeradary,
<br />finds nor the haMlly for the mnmnd assessed, together, with a
<br />merest in respecti thereof, has been fully Satisfy er has
<br />become "my unenforceable, or
<br />RI Bond rkcested There's furnished t0 the Secretary and
<br />accepted by him a hand that is conctnoned open The parnmem of
<br />Tne amour assessed, Together with art 'mraaat in respect
<br />thereof, within Tire nine prescnoed by law 6nctuding any
<br />externston of Tich hmdi, wild tried is u. acrndence with such
<br />rega,famttnfS reteug To Terms, co ndaredr ,aid farm df the holm
<br />and suretces thereon. is may be, shad IN such r t:os
<br />Sec. 6103. Confidentiality and Disclosure
<br />of Returns »-,tf Return Information.
<br />.kl Dalmage of Carom Retain and RM
<br />Mm For Thu AdWaim Perpnn, —
<br />IidDisccswe of ameunt of Outstanding hen it a notrca at
<br />l,en has been filed pursuant to twice 63.'':611. the a^oount of the
<br />nuMbodIng oblagandn setexed by such van may be disclosed to
<br />any person wits tutTuM s yatBtattary wnrten erYtdence thin he.
<br />tag a night D one pfpamty S;by41 to such San a' ^lens T,
<br />MW a igbl in such prppmte
<br />a
<br />7
<br />F
<br />i sa
<br />
|