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<br />EnM t From IfderMl Aetmfw Code
<br />Sec. 6321. Lien For Taxes.
<br />11 any Person liable to pay any tax neglects or refuses he pay
<br />the same after demand, the amount (including any Interest.
<br />additional amount, abortion 10 tax, or assessable penalty,
<br />tither with any casts that may accrue in abortion thereto)
<br />Strad be a an In taw Of the United States upon all property
<br />and rem to Prop". whether real or Personal, belonging to
<br />such person
<br />Sec. 6322. Period Of Lien.
<br />Unless another date is specifically toed by law, the hen am
<br />POW by section 6321 shall ansa at the time the assessment
<br />Is Inada and Sri" continue until the liability for the amount so
<br />assessed for a judgffyonl against the taxpayer arising out of
<br />s,xh (iaDntty) Is satisfied Or becomes unenforceable by reason
<br />of !apse Of time
<br />Sec. 6323. Validity and Priority
<br />Against Certain Persons.
<br />.a) PWt:htsm, Holders Of Security Interests,
<br />Mechanic's Lieears, And Judgment Lien
<br />CrediWS. —The lien Imposed by section 632' shah not he
<br />•calif as dgamst any purchaser . holder of a security interest .
<br />mechanic's iienor, or judgment lien creditor until Iwtice
<br />thereof whuh meets fire reQuaamems of iubsechon (q has
<br />been fried by the Secretary
<br />it) Protection For Ctdald Interests Ewn Though
<br />Notice Filfd. —Even though notice of a lien unposed by sic
<br />!an 63[ 1 ^as Desn Nicol 'UCh left shalt no! :.Y va'ij --
<br />P6ea For Falling Hxics: Form. —
<br />:It Place For Fran —The notice etercea to in suL
<br />section tat snail Da find_..
<br />iI I Under Sate Lai— .- -
<br />;ii, Reai P,,Opery —lit the rase of lea property, In pie
<br />on=ce w+ ;fin me State for the cauniy or amen governmtn
<br />fill Subdivision). is designaw by the laws of such Sate
<br />vvfw, sea property subtett to me lien Is situated . a!iu
<br />if8 Foisit" Property —ia the case of persenai proper.
<br />ty. wtidnaf tangrbie W irdangipie in one Office vi v,e
<br />slaft fit the ceaney, or Biller goverm" ia+ Subdivision),
<br />J$ "Signaled by the iawi Or such Slate, in which the pro
<br />ilerTY subli M the IM is sluared. or
<br />(B) With Cox Of Dlur,tl Court - -Id the Brice of the
<br />skill of Intel uf4w States drsir,14 court to the judicial dlstnct
<br />in wnKh IN PrOpetty lairW 10 iwn is situated, whenever the
<br />State ties not by taw Oesigndted One offfCe which Mi IN
<br />r Of SUMMIAW80 JAI. of
<br />(C) With Recorder Of Deeds Of The District of
<br />Columbia. —In the office, of the Recorder of Deeds of tiro
<br />District of Columbia, it the property subject 10 the lien is
<br />situated in the District of Columbia
<br />(2) Silus 01 Property Subject To Lien —Far purposes
<br />Of paragraphs 11 and (a). property shah be deemed to be
<br />situated—
<br />(A) Real Property. —In the rase of real Droperly. at its
<br />physical location; or
<br />(B) Personal Property —in ire case of parsonai
<br />property, whether tangible or Intangible, at the residence of
<br />the taxpayer at the time the notice of hen is filed
<br />For purposes of paragraph (2)(B), the residence of a
<br />corporation or partnership shall be deemed to be the ptace at
<br />which the principal executive office or ire husoess is iocaleg .
<br />and the residence of a taxpayer wnase residence S wibhcui
<br />the United States shall be deemed to be in tre pstrci of
<br />Co'umbia
<br />13) Form -- The loll, and content c' tr,e mace reterren
<br />to in subsection Ia) stied be prescribed by the $ecre!aty
<br />Sul', notice snail' be vd!o rotwdhstand!m any nine, p'ovls,pn
<br />III jaw retarding the form or content or a notice d! i,,,
<br />I9) fighting Of Nalfics —For purpo ,..r - rin,s -- flirt --
<br />;Ii General Rule. —Jmess -,!�cr ..r
<br />refried ,n the manner prescrbed ,r.
<br />'tnwrP.d febbng period. such notice or :.en sitar be <enrcy as
<br />hied pn the date on which ,i i,, 'fed
<br />subsection (h) after the expiration of such reining pinpr
<br />i2) PiKO For Fifill nonce , hen -.;!eb
<br />during the required Telling pe?rod .shau t.e enedwe (.uiy-
<br />IA) It such notice at lien is iefned m Ire en :ce e wincrne
<br />MW ni of hen was filed. and
<br />IBl In any case in which 90 days n-e m the
<br />,late of a rehhng ul reVCe of lien dC siwyardgranu „.
<br />Me Secretary received written inlor atmr
<br />Prescribed Ib regulators issued by the Socfelaryi ceniertr
<br />1,g a change in the taxpayer 1 residence a mac' u' "';'N
<br />lien s also filed In accordance with SubSPCbon 1
<br />',' c, the
<br />Slate in which such residence is located
<br />M
<br />(3) RagWM RO" Periled. —In the case of any
<br />notice of lien, ills term "required- reRlieg perod-, rosm-
<br />(A) the one -year period shding 30 Up alb It,
<br />expiration 016 yoars attar the date of the assessment of the
<br />tax, and
<br />18) !rte one -year period ending with tiro expiration of 6
<br />years after the close of the preceding required refilling
<br />Period for such notice of lien.
<br />Sec. 6325. Release Of Lien Or Dis-
<br />charge Of Property.
<br />!a) Release 01 Lien.— Subject 10 such regulations
<br />as the Secretary may prescribe, ;rte Secretary shall issue a
<br />eertihcale of release of any lien imposed with respect 10 any
<br />niernat revenue tax not later than 30 days after the day on
<br />.:"Ch--
<br />111 Liability Satisfied or Unenforceable. —The Secretary
<br />',nds that the liability for the amount assessed, together with
<br />2!i uneresl in respect thereof, has been fully satisfied or ties
<br />become legally unenforceable, or
<br />i2) Bond Accepted. —There is turnsneo rd the
<br />�ecrclary and accepted by him a bona trial s conmt 0
<br />on
<br />up !rte payment of the amount a.,sesseo . logelner w'! :, ail,
<br />Merest in respect themol, within the time prescriued by law
<br />nneNdmg any extension of such ! :me1, and that is in accor.
<br />dance wish such rebuuements feidling bo terms 91ninCn.'-
<br />a0d tam tit tae bond and 11,1115 Iheleon, „ :nay re
<br />",'tilled by such reguo ons
<br />Sec. 6103. Confidentiality and dis-
<br />closure of returns and
<br />return information.
<br />(k) Disclosure of Certain Returns and
<br />Return Information For Tax Administration
<br />Putpeses.—
<br />- re it ur n,,,ic ..
<br />.Pen %*c G _ t 1. �[
<br />'.I iy, uLin -bang OZ'Ja .Y �. PLi�!Pd 1 lien T;y
<br />rte d, SLin sod ifs any person who f „r "S Sat tar, ;, wr,•Ip',
<br />f- ,mence Inal he has a "grt ! me r >roix+ v ,� .._..
<br />or n',fP.ntl: IJ Obtam a r
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<br />Enlarec nn .. ^,.ar:eticaf
<br />it u and rii�corled on
<br />'27 1
<br />at 4:.,Lt, . as instrument
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<br />No.
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<br />Jean fistter!a
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<br />GRe&terr.�of Deeds
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<br />({8tt COtJI Nebraska M
<br />r
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<br />3
<br />Grantor..
<br />Grantee
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<br />Numel AaLAirs—
<br />(C) With Recorder Of Deeds Of The District of
<br />Columbia. —In the office, of the Recorder of Deeds of tiro
<br />District of Columbia, it the property subject 10 the lien is
<br />situated in the District of Columbia
<br />(2) Silus 01 Property Subject To Lien —Far purposes
<br />Of paragraphs 11 and (a). property shah be deemed to be
<br />situated—
<br />(A) Real Property. —In the rase of real Droperly. at its
<br />physical location; or
<br />(B) Personal Property —in ire case of parsonai
<br />property, whether tangible or Intangible, at the residence of
<br />the taxpayer at the time the notice of hen is filed
<br />For purposes of paragraph (2)(B), the residence of a
<br />corporation or partnership shall be deemed to be the ptace at
<br />which the principal executive office or ire husoess is iocaleg .
<br />and the residence of a taxpayer wnase residence S wibhcui
<br />the United States shall be deemed to be in tre pstrci of
<br />Co'umbia
<br />13) Form -- The loll, and content c' tr,e mace reterren
<br />to in subsection Ia) stied be prescribed by the $ecre!aty
<br />Sul', notice snail' be vd!o rotwdhstand!m any nine, p'ovls,pn
<br />III jaw retarding the form or content or a notice d! i,,,
<br />I9) fighting Of Nalfics —For purpo ,..r - rin,s -- flirt --
<br />;Ii General Rule. —Jmess -,!�cr ..r
<br />refried ,n the manner prescrbed ,r.
<br />'tnwrP.d febbng period. such notice or :.en sitar be <enrcy as
<br />hied pn the date on which ,i i,, 'fed
<br />subsection (h) after the expiration of such reining pinpr
<br />i2) PiKO For Fifill nonce , hen -.;!eb
<br />during the required Telling pe?rod .shau t.e enedwe (.uiy-
<br />IA) It such notice at lien is iefned m Ire en :ce e wincrne
<br />MW ni of hen was filed. and
<br />IBl In any case in which 90 days n-e m the
<br />,late of a rehhng ul reVCe of lien dC siwyardgranu „.
<br />Me Secretary received written inlor atmr
<br />Prescribed Ib regulators issued by the Socfelaryi ceniertr
<br />1,g a change in the taxpayer 1 residence a mac' u' "';'N
<br />lien s also filed In accordance with SubSPCbon 1
<br />',' c, the
<br />Slate in which such residence is located
<br />M
<br />(3) RagWM RO" Periled. —In the case of any
<br />notice of lien, ills term "required- reRlieg perod-, rosm-
<br />(A) the one -year period shding 30 Up alb It,
<br />expiration 016 yoars attar the date of the assessment of the
<br />tax, and
<br />18) !rte one -year period ending with tiro expiration of 6
<br />years after the close of the preceding required refilling
<br />Period for such notice of lien.
<br />Sec. 6325. Release Of Lien Or Dis-
<br />charge Of Property.
<br />!a) Release 01 Lien.— Subject 10 such regulations
<br />as the Secretary may prescribe, ;rte Secretary shall issue a
<br />eertihcale of release of any lien imposed with respect 10 any
<br />niernat revenue tax not later than 30 days after the day on
<br />.:"Ch--
<br />111 Liability Satisfied or Unenforceable. —The Secretary
<br />',nds that the liability for the amount assessed, together with
<br />2!i uneresl in respect thereof, has been fully satisfied or ties
<br />become legally unenforceable, or
<br />i2) Bond Accepted. —There is turnsneo rd the
<br />�ecrclary and accepted by him a bona trial s conmt 0
<br />on
<br />up !rte payment of the amount a.,sesseo . logelner w'! :, ail,
<br />Merest in respect themol, within the time prescriued by law
<br />nneNdmg any extension of such ! :me1, and that is in accor.
<br />dance wish such rebuuements feidling bo terms 91ninCn.'-
<br />a0d tam tit tae bond and 11,1115 Iheleon, „ :nay re
<br />",'tilled by such reguo ons
<br />Sec. 6103. Confidentiality and dis-
<br />closure of returns and
<br />return information.
<br />(k) Disclosure of Certain Returns and
<br />Return Information For Tax Administration
<br />Putpeses.—
<br />- re it ur n,,,ic ..
<br />.Pen %*c G _ t 1. �[
<br />'.I iy, uLin -bang OZ'Ja .Y �. PLi�!Pd 1 lien T;y
<br />rte d, SLin sod ifs any person who f „r "S Sat tar, ;, wr,•Ip',
<br />f- ,mence Inal he has a "grt ! me r >roix+ v ,� .._..
<br />or n',fP.ntl: IJ Obtam a r
<br />Z
<br />0
<br />Li
<br />___I
<br />I
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