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<br />Fmm Menial Flrom Code
<br />Sec. 6321. Lien for Taxes.
<br />6 any contain labia to pdi any tax neglects of infuses to
<br />M tt:e same aher ^.emad. file amount !:ncludmg ar•v mter
<br />x51. arddrtmnal amount, addition to tax, nr assessable oerfahY.
<br />r ""m airy tetrt that may accrue tin Addition Iheletd)
<br />;1 6, d hg1 m f hIW 01 that limed States uphn all Moriarty
<br />ak: -gilts to Drop". wbeffm rear or personal, be�longmg
<br />t'a sUC` parson
<br />Sec. 6322. Period Of Lien.
<br />Unless arai, ",ar Cato speafically 'fixed by 'aw, the 40
<br />�rriarlsed by cec'arr E321 shall arse at the t ma !:.F, aSSesSmenl
<br />s .::ode " Shad, cori'%e ;n1l :nA :41 IX "ir! .. tau n s,.
<br />assessed li` a yin E" -3 i5I "d YiDdr- •, 'il P.Ui
<br />,tv& aallakW! o .,a,U':Sl ;.d 'rr.U_.s la:cr Uciimo, ny u!atW,
<br />Sec. 6323. 'dalidav and Priority Against
<br />Certain Persons.
<br />e, Pothm S. HOMS of Sow IetMaata,
<br />INahni;'a Wn And JWpo Lam Credltem -
<br />!he lien 11 —niued by sliot" Q,"! ',hail not bu valid a; agalP.,
<br />any `47 Cheaper. GaXiyr If a vaC7T.rj ' qrn ?!a. ,^eCP.an!f s
<br />e :, or ',n gmart ..en .treat,;'• ,firm n.n,ce e :e!e : :l wr re
<br />meets rte r"Qrremev;ts a! vIDSacoan Iff `gas reec ': :el c.
<br />the Saz,olvii
<br />of P. Fa CMtala Inwata 6fM1
<br />TWO Nlike Fes. fwn rkR.] Ire CI t o
<br />,mpoged by sov i'r. 0111 hay feat Ned l n h u � shill
<br />PIM Fe F&4 Naft Farm. -
<br />r:t,:, Owl..p•rtrd ...
<br />i:ll I'ttftf!r ;.idle laww
<br />"ka w'tSn`h this .ale v t r.,rlly_ (Oar :ovelnit 'at
<br />AAAW"Iti, 'I
<br />Pow, p At.' 'not
<br />.
<br />Whrl '+Y i`a:e a !,Ally. IhL'i q: "ygl •"e{`!e••
<br />"Ra�tA'< as :'.*aft ry •fix ,w+ ' �! :ch Stair,.
<br />,: +4Fv�P we fB rgeR d -94a ,� r :a. , gf.ilnTt
<br />w litafo� : aa�rt .fin:' f r e „ik, at cl,v,,, n w�
<br />:id 3 =af�rtY `.: 10 I;si '� Yi!udnetl_ wria {'ev®r Ir'4' .,:dh+ f,llb
<br />'tit by i�SW a'§nL A'Tz. 5i1• °f n wf.-�R 1 h n Ihp ,, ,i,f [n,4r "•
<br />I I
<br />I 1
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<br />3 �Z.
<br />Entered as Document No.
<br />010836
<br />�. ntne ,S.,.Lr•G
<br />rA
<br />I I:
<br />' Il
<br />• ^f G F 1
<br />01 subpa*agraph 1N; or
<br />If ±Nnh Recorder Df Deeds Of Thn Dlstrn 01 CalumMa. to
<br />the 'nice of ;he Recorder of Deeds of Inc District of Columbia, d
<br />the property subject to the lien is situated in the Drstricl of
<br />folumbia.
<br />121 Saes Of Property Subject To lien Por purposes of
<br />parEgraphs 111 and WI, property' shall be seemed to be snoatcd
<br />alRiliall Property. In the rase of real property, at its
<br />physical locahon; of
<br />181 Personal Property ;ire . ase of personal property,
<br />weelher tangible or Inlangicle, at the residence of !he
<br />taxpayer at the time the navice of lion is filed
<br />rm purposes of paragraph 121 181, the residence of a corporation
<br />'o partnership shall he desrned to be the piece at VVW Tell
<br />ermccaf executive office rf the busmi t ,s :O wed. and the
<br />,tsrarncp of a taxpayer whose •es[dence rs without the ilnaea
<br />at.., snail be deemed to on m me J,strrt of Cu'umMa
<br />.,D IOrr, I'll tram v.0 OIsoe
<br />ry!ferred 1' ill .ubsrct,ou 'aI state :, ,.reSCrdied .he
<br />e x
<br />:tf.'fltdrY .ritrl -.tire s1,3, : ld A e w :Stand ;v �, a"
<br />n1 Fiot* Of Nwin. -
<br />.ecnrn
<br />1 GMO R
<br />•.e do tot preSrrheA �I!dld traph �i � f 1.r,et:
<br />Jr to re Of . [ f thde be «arc 1 s, - ! -1
<br />Pnfe t which f filed Im ac"Onlancn w t0 z sac ,... d'Ie
<br />.p'aLnn iit s iloi lo reld,nq pnnoa
<br />PIM FM
<br />A w, .4 �, ntytnro:l refe,eg De« , a• ell P'hv r•e n'sf. .,
<br />, f snd�anl,fnwa PoC.alu
<br />,i ;.;Kt ill ♦R!, uru]
<br />',Awiiq
<br />sncn;tary fY 7 .vat rl 7 +n;Pp ,.nr „e
<br />a
<br />f3i BMW
<br />t PerNd. — In trill [me ui
<br />any nollce n ran, the loan "required refihnq =.nr,:i' means
<br />(A) the one-year period ending 38 devs after tine exprrernn
<br />of E years after the date of the assastmant al the tan. and
<br />iBl that one year period ending wnh the expiration ill E years
<br />after the dose of the precadinq mothied rnh!mn cerod far
<br />such notice of lien.
<br />Sec. 6325. Release Of Lien Or Discharge
<br />p r Of Property.
<br />a "R ill u Lam. — Sliblec, to Sgrh r?gu'•d
<br />Vent as Ind Secretary may JreSC "bC 1hC Se.ctPlnry shat'.:
<br />ssce a tcrrfica;e of retease of anv l•Pn -onsen with rasped 'a
<br />dnv :nterral revence tax nut later than ai: onr after st:e day i
<br />,vin r
<br />lti,iol!Tv
<br />j.1.rS -a e . nmii,
<br />,!vrem s respect rte:fam °ass peen t� a s ±. •'Ted
<br />. i :uma logaPV una 'orceablp. o'
<br />Rune kctpied 1!!arn is 1' .n!ston'it ., . ..
<br />1wenbv r ttir! Mal sr t
<br />'i? ,Uri .?SS,s �yn'rtp I`• u +. �•1 -
<br />.,.2
<br />s f r tilt ,s > c •
<br />_ ,vs :•:sill , :, -.: , -. ., _.., _ -..
<br />Sec. 6103 ConhdentlaGty mild �'sr,i,lsurf�
<br />of Returns and Return Informauoa
<br />a of CMW RMRS Mid RetMe
<br />Wrtiligm For Tax Ablitimm Pwpm. -
<br />7S S,� r f ,. n Js�7 •., ._
<br />JS vu rd VMs
<br />Iwo Shes suns lrr ry :n"•r, ! r,
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