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<br />Sec. 6321. Lien For Taxes.
<br />If airy person h" to pay any tax neW. s or refuses to
<br />pay tin suns after demand, The amomt (including any urer
<br />W. additional amoaa, addition to tax, or assessable penalty,
<br />allifistier with any com that may at:aue in addiwn t*NW
<br />shelf be a Bert in taw of ft Unded Stale¢ uw ad proi
<br />and Virs to proprty, whether roal or personal. belonging
<br />to such pormi,
<br />Set:. 6322. Period Of. Lien.
<br />doe is speallicidly, W'by low, the lien
<br />anutead by second 6321 shelf arise at the time The assawmanl
<br />is mesa and shut cottanta umd the kabildir for the ammnt so
<br />mused for a , judgment Winst the taxpayer anion out of
<br />so is saftiffied or byes unenforceable by reason
<br />of Wite of rata
<br />Sec. 6323. Validity and Priority Against
<br />Certain Persons.
<br />hat 11"WA11Wk Hdin Of SIM4 .MNM
<br />Mdl:I Nr !M J*MW LM 031111M
<br />the onxissad by fricnion Q21 shelf not be veld as Next
<br />arty mDvw, holder of a Security merest, mechanic's
<br />, Of rJoinnam ash armor cntal aahce thereof which
<br />man the of In has been Lied by
<br />am _
<br />hat Party�.,tiw(y�For CK01in °w Ewa
<br />TW* die PAJ — Ivan nxuo notice of if Ten
<br />in by aeeoan 6321 has boo, food. such han shaN not be
<br />0 Mn Fu Fit NM e m -
<br />illPhei For Fes. fie Ages referred To in sub
<br />section W be filed
<br />A ilvidiffor Sate laws
<br />id go Pr in The ram of to pfowiv, in am
<br />of ca win lour State lot der coKny, of mlerr gmrernmentat
<br />as doprAd by to NTyq of such Steer, in
<br />whack ft roupostry Slow to its kern is atuatod; and
<br />tbi Property in The case of Pei"
<br />pop", will"Ter hingible tic mahlIft, in One finite
<br />waft the Some Its the county, rn '" gorcrnmemal
<br />as casignstaid ;w tfd laws of such State,
<br />in W" The mom wisfec, to ;he ken rt SnUafad,
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<br />of subparagraygh A; or
<br />ICI V th Riumfor Of Deeds Of The Distrim Of Cohthibia. In
<br />the office of the 8acorder of Deeds of The District of Columbia, it
<br />he property subim to me Nei is mmied in the District of
<br />Ca.
<br />111 Snits Of Property Subject To hen. For purposes of
<br />Paragraphs 111 and 141, property shall nth deemed to be mused
<br />lW t Property In the last: of reel property, at its
<br />physical location, ar
<br />Its Personal Property. In the cm of persoal property,
<br />whetter ingible or inizingbo, at the readern of to
<br />taxpayer at the time the notice of lien is filed.
<br />For purposes of paragraph 121181, the resdera of a corporation
<br />or ptamushop sW be teamed to be the place at w" the
<br />principal execurm office of the business is located, and the
<br />residence ;f L Taxpayer whose residence is without the limned
<br />States shat) be dawned to ter at the Oistnct of Co,umba
<br />131 form. The form and content of the notice
<br />referred to in subsection (a) stall be onwibed by The
<br />Secretary . Such notice shelf be valid notwithstanding any
<br />other provision al taw tegardmq the farm Or rnrltenT Of a
<br />notice of ken.
<br />Igt 110*4 Of N16CL — For purposes of Thus
<br />eciu n
<br />!11 Gv" FWL — UMera nonce cr 4an s rehled in
<br />the manner prescrubed in paragraph Of dunnq the required
<br />tefikng period, such notice of Pan shall be treated as tiled nn the
<br />date on which n is hied (in accordance with subsection dl I after
<br />the expiration of such rafdlhg perwd
<br />171 MW Fff F11M,, — A notice of Pert few
<br />dttnag the re Ted ta" Period bap be atfectaire ehftt
<br />(W if
<br />H ouch notice of Tom is rattled in P office m kMxM trio
<br />print notice at lien was fitnd, and
<br />fidin the rase of rest ptgaihy, the facT of tefTNmj is
<br />overall and recorded in an aadex to the extent required M
<br />subsecton IB 14t arM
<br />(8) many case in which, !W drays or more print to the date
<br />at it rnfikng M notce of tttm tmder sutpeegraph A, ttm
<br />Secretary r ®caned waited informorron on the manner
<br />Prescribed in Populations issexed try the Socrmatyr
<br />co cererlg a CfaMte in the laxpa a re3ldence, it a notice
<br />A such ken is olso fried in accordance win subsection Ill to
<br />the State in which such resdevice m located
<br />a
<br />73! rfNd. — in the coma at
<br />any notice o bet, the term 'ragarad retdrTg period" marts .
<br />Uri the mte year perms rA q 30 days otter IN eaplint
<br />of 6 years after the date of This assessment of the tax, and
<br />181 the one-year period eadng with the expiration of 6 years
<br />after the him of mho preceding retpdtul neffistiff period for
<br />such notice of ken.
<br />Sec. 6325. Release Of Lien Or Discharge
<br />Of Property.
<br />lal RdM Of iiWL — Subject to such regta-
<br />Pars as The Secretary may presaft, This Secratary shall
<br />:smis a cartd win of rejusse of aey!ied imposed with rrxWW m
<br />arty internal revenue tax not later than 30 days after the ay an
<br />which
<br />Illlentokry Satisfied or UTanforcraWe. The Secretary
<br />find that the 4abloy for the amount mosved, lowlier with all
<br />merest in respect thereof, has been fully, satshmd or rise
<br />become legally unenforceable; or
<br />12l Board Accepted. There is furnshed to the Sevetary and
<br />accepted by him a bond lost is conditioned upon the payment at
<br />The am&," assessed, hogemer with Pill antimisa n respect
<br />thereol, widen the Time Prescribed by iaw lancludi arty
<br />exta1141e1 of such lime, aid that s in 3CrZrdM With sutn
<br />raouttaments refatng to terms, camdonerni and form of the bond
<br />and writers demon. n may he Specified by suit re"lons
<br />Sec. 6103. Confidentiality and Disclosure
<br />of Returns and Return Information.
<br />ikl Oubm of Cow Rte nd Ron
<br />h Ts AbWaiiiiiim Pvmm -
<br />0 DMCWM Of antmmt 11 rAngWtdgM Rest 11 a rMe al
<br />kern rtes bin try puflusaf to account fi923ih, rim amtuan n4 the
<br />tAlSStmttFaxl riblipinan saamial by Truth lim may be ondtaxid I,
<br />any parson who fume= r$t yk'rm men he
<br />has a not in This to W Tian fir -oa4f
<br />rmfam a u y n �g prepartY
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