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<br />Emrµs from learal Rn mae CA
<br />Sec. 6321, Lien For Taxes.
<br />11 any poison narpe tc pay any tax neglects or refuses to
<br />Pay the same area' demand, the amount imrludtiq any Inter
<br />est, adthtwnal amount. addition m tax, or assessable oenahy,
<br />17gether with arty costs that may accrue In addition thereto)
<br />shoe be a hen m twm 01 t e Utpted States upon all property
<br />and cooties to prepwty, alletl10 real or personal, belonging
<br />to such person.
<br />Sec. 6322. Period Of Lien.
<br />Uniefss mnalhef Cali- is specificalty fixed by law. the hen
<br />rmvexed try section 6321 sham arise at the time the assessment
<br />is made and she +f continue until the liability tat the amount so
<br />assessed -o a udgmeni Edema the taxpayer ansing out of
<br />Such 4aMn vi t at sf eel of becomes unenforceable, by reason
<br />of inse of r,oe
<br />Sec. 6323. Validity and Priority Against
<br />Certain Persons.
<br />,a, Pa Chin's, Hilda Of lowem,
<br />Mada116 Lt4lmQar AW Jain LM —
<br />The hen 'moused try foc ;c h32? sha,I ,ot he vabd es oqa nst
<br />any p`iVasor, holder r a sa,:urn, �ntere%l. rsechan,c.'s
<br />II€not, rt Iedgmem Len uedq ^r nna! notce Iherant which
<br />mean the requirements cl sohserunn d1 has been Ided by
<br />me seer etas
<br />ibt MUctiam Fa Catmint William Erse
<br />Tka* NOW FW — join enough hm,ce If a ben
<br />Imposed by section 6321 has bean hied, such ten khan aof be
<br />vend
<br />In Ma Far Fumy No* Fora. —
<br />tTlPlace F '4,4, n'4,4, _the Eli feler )d la 11 Sub
<br />xethon lal "i be 1 lad
<br />Ai Joder State Laws.
<br />b` Rem Property in `" case I I reel prnperv, ,tine
<br />cfhte *Iran the State inn he rpunly u het auyarrme"Id,
<br />k,At s*PI. 3, dasvgodluo T fin IIwS ! SlyP r
<br />wrr~h ;9a p.roporty "'haft e re'o uale .aril
<br />i0 Personal ✓r..pe:ty , aAe ,.' f,! "Yeuai
<br />plape";y, wt:ell at I :mgdAa 1, ,'- hf"4lti1e, 'n !,o, ofhLe.
<br />w°ther t a Stein br c I oty. far ,, ;v o,v e l.el
<br />s !E J d (N Ill wS
<br />o w5fI
<br />tRi Mhte e,x d! U >ii. t t:w. ,, 'he p'r!'e .;I n r a•k „!
<br />Sfatci 11S11c ;nfl Ildtal t I mrl.l
<br />trio vowly subject lu I'm: ; ,QaTgi% Wlle .-Ivor :bit ;chic nds
<br />nix by law triwate1 me Jh7v whq:h reels lhr euwre,ttnnls
<br />o
<br />li
<br />ICI With Recorder Of Deeds Of The OVICI Of columMa ! '
<br />the office Recorder
<br />.D
<br />I�
<br />111 snus Of Property Subject To ben. For purposes of
<br />of a1Mssmem of a" tax, end
<br />ter the one year period ending with rlie expvahnn of s ears
<br />paragraphs Ill and 141, pfepartv shall he deemed to be sdualed
<br />after the dose of the mecedirlq reamred reh+mq mi rid for
<br />Entered as Document hto.
<br />such notice of .:en
<br />a
<br />Sec. 6325. Release Of Lien Or Discharge
<br />whether tangible or mlangbe, at the. residence of the
<br />Of Prooerty.
<br />taxpayer at the time the not' `0 o, lien Is bled-
<br />O If
<br />For purposes of paragraph 121 lRt, rite residence of a ro:pmahon
<br />s'ch .a
<br />runs as me Secretary may prescnhe. _ : ce eta -v -.
<br />nr P4rUMfshlP shall he deemed to be me place aI VoKh the
<br />PnMeal exeruhve office of The business s located, and the
<br />-ft
<br />i 85--oo11p4
<br />anv internal revenue tax no! :a *:,I than sL, days Ater ono ^ :r.
<br />av
<br />States shall he deemed to be in the Olstnn of Columbia
<br />Mich
<br />ll Llab'iIry Sehsfied sr '.o aninr ^ezh'r
<br />�
<br />f:Ids Thal the i- uthty for thn
<br />Seualary. Such notice snag be label nulwahstandmg any
<br />r�fc�entor
<br />`
<br />Grantee
<br />eft
<br />nonce of lien .
<br />accepteo by "M" a r'-Ifl 71,e r'-If -.
<br />Rumerrcat
<br />me arneunl c sl t m y r
<br />cp i
<br />S, i,` .: L ,
<br />imps I r, t s ?, el d
<br />aq er _. t y ,. .. - -
<br />j�
<br />OnS
<br />19 34
<br />11
<br />of subparagraph IAI; of
<br />ICI With Recorder Of Deeds Of The OVICI Of columMa ! '
<br />the office Recorder
<br />--� — In the anise of
<br />any not ce , ^,r hen, he arm ecmred rah! r3 T -ens
<br />of the of Deeds of the District of Culu it pc .,;'
<br />the property subject to the hen is situated in the District of t� p� (+Oil ending ;HI days after the ex;nrar.oa
<br />Columbia of yea b'at dr Atb date the
<br />111 snus Of Property Subject To ben. For purposes of
<br />of a1Mssmem of a" tax, end
<br />ter the one year period ending with rlie expvahnn of s ears
<br />paragraphs Ill and 141, pfepartv shall he deemed to be sdualed
<br />after the dose of the mecedirlq reamred reh+mq mi rid for
<br />W Real Property. in the of real property, at as
<br />such notice of .:en
<br />physical ersonal elan; of
<br />fal Personal Pnrpenv Ln the rase of personal property.
<br />Sec. 6325. Release Of Lien Or Discharge
<br />whether tangible or mlangbe, at the. residence of the
<br />Of Prooerty.
<br />taxpayer at the time the not' `0 o, lien Is bled-
<br />,n1 (k LFem. — Suhlect •r
<br />For purposes of paragraph 121 lRt, rite residence of a ro:pmahon
<br />s'ch .a
<br />runs as me Secretary may prescnhe. _ : ce eta -v -.
<br />nr P4rUMfshlP shall he deemed to be me place aI VoKh the
<br />PnMeal exeruhve office of The business s located, and the
<br />issue a remfrate of release nt a, rry ! ., :man .d w Th !??aect }''
<br />residence of a taxpayer whose residence s wllhoul the United
<br />anv internal revenue tax no! :a *:,I than sL, days Ater ono ^ :r.
<br />av
<br />States shall he deemed to be in the Olstnn of Columbia
<br />Mich
<br />ll Llab'iIry Sehsfied sr '.o aninr ^ezh'r
<br />!31 Form The form and rnnteet of The nonce
<br />inferred to .n snbsecnon cal snail tie Prescribed by the
<br />f:Ids Thal the i- uthty for thn
<br />Seualary. Such notice snag be label nulwahstandmg any
<br />.-serest in respect Iheteot. t as
<br />h ne!egoily me a aUle
<br />other provision of law regarmnq me Imm or content of a
<br />1 eons+ Accected
<br />nonce of lien .
<br />accepteo by "M" a r'-Ifl 71,e r'-If -.
<br />me arneunl c sl t m y r
<br />Thereof, w,Ihlr tie
<br />imps I r, t s ?, el d
<br />aq er _. t y ,. .. - -
<br />'ql Of 1WW0. — rsr purposes o
<br />SK:O11
<br />!11 G0poml Rula. — L'riess notice of on s refried �^
<br />the manner prescribed ,n p »fagraph 121 derinq the required
<br />ehhnq pencil such netre nl en shat', be t aafed as IT Ed or me
<br />date on which it is filed on ec_oadsnce wun suusoct,on it, I ,he=
<br />the exprranan ;f Such TO14nq PP'al
<br />IT Phi Fa u r I,- on
<br />during the ragoIred vehhr od s,I,iq too e itor.11,9 A,,
<br />u o e. was t <ed, a• d
<br />sa cbl � ill Poo
<br />ant in' v Use T *1,0 t" 1V PoV to If.,: gate
<br />n IPL n a I IP. y.
<br />��tal
<br />-4n .,
<br />Sec. 6103. Confidentiality anii n,.rl; surf
<br />of Returns and Return Infnrrtlannn
<br />KI Oiadoex® Of CM* Returrfs * Rettnn
<br />Wonlarm For Tex ' • leis, f'urpmil. -
<br />0 scfusu e n! 1 I .
<br />en Ids aneo feed Pt s m'. r
<br />dslinl rig
<br />a ,y par5pn whu 'dr I ys sit s vv wrtc,. _ .,
<br />has a e ;n iry r ofilwy sl ape I in
<br />Il.tl a1 ahi'n SU 111 ":try
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