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<br />Empii From WwrW Aemw Code
<br />Sec. 6321. Lien For Taxes.
<br />If any person liable to pay am tax neglects or refuses to
<br />pay the same her demand, the amount !mcludmg any inter
<br />., additional amount, adtatian to tax, or assessable penalty,
<br />together with any ccrsis that may accrue in addition thrretp)
<br />stetd be
<br />and rights a lied in forge of 1tN Urxt� States upon all prtWany
<br />ro W tpe+ry, wt ether r�l or personal belonging
<br />to such persel
<br />Sec. 6322. Period Of Lien.
<br />Unless another date is,spedificady fixed by law, the Ilan
<br />Imposed by sw.;On 6.121 scleli arise at the time the assessment_
<br />is made and snail continue ,it] tha I:atxfity for the amount So
<br />assessad lot a Iuagment zgalnst the texpave, artsmg C -:1 '.•1
<br />seat aabilay1 is salemal Cr ueciPneS anen'ameabla bV Ioasnn
<br />of !awe of hoe
<br />Sec. 6323. Validity and Priority Against
<br />Certain Persons.
<br />jai Psdtaoor's, Hdders Of IMM
<br />Madura I lira % Acrd AWM Litt CrIdWL —
<br />The fiat, fnG,sajl by se0apn F,"l sttau not be vai+d as against
<br />any pur '-rise, Palo, U a sac.x•rr Plerest, mezhan,c.'s
<br />hete, or pziii,sVl horn e!ilatar ant;, Pal +re mefeaf winch
<br />meals t�'e recfuaremems .f S,"amo, fl 'has Peen feed t:y
<br />the See:wajry
<br />Proacden For Cmtsia Its Etfm
<br />ThM* Tit FAd. — ivPi ;hough Bocce of a on
<br />imposed by ser"On 632' has been hlao. sluh den shall mp Le
<br />yaw
<br />t, Mw Fu Fkj No* Farm. -.
<br />inPatte fir ri .ice noire refelfild IP ,b
<br />sact,pn laf shad La f,Iad
<br />iA) *nftf Stara taw_
<br />a+Raa7 ProCerty 'rF vise .'..gat property a
<br />office Wall the Stare tar Ilia wanly, Of other ymnsrnmantai
<br />utbder5n0l, 95 deal =jlratFG iV ;re !awl Of 'urP ,,tai,
<br />tit „ N,tl
<br />nI Pt, oP, d a
<br />y � . �m
<br />pp , 'W vow Iated4bftl ru a:IaPtJ,ietl, rtt mt rlLte
<br />OW`ft! IN State Vol the dlhxny. , her Jowl-m(Miii
<br />Pt1il�YCasofl), 31 dffiiiptafe'd rrr the idPr 1I1 . =.uch State.,
<br />.a weAch •tie pope v fIbpm aI 4, !v,n cs 'o"atBd.
<br />to
<br />181 wqh Clerk 171 O ;;"! Cowl !n t,fe I N ce ni the [taco :f
<br />fhe United Stifles dtsit, I call+l far ma Iudtaa, fbStrct In when
<br />the proity subyett In,
<br />n 1,ert In SfPtdtad, WltanayBi the $Isle Ilan
<br />rat by law Aas+gtlafmi nriY I1'N'P Wt.10 n:eyl,V' fhe refiu,fyntetlt',
<br />F
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<br />as Document No.
<br />85-- � . —
<br />�s
<br />Grantor
<br />Grantee
<br />Numerical V
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<br />�,..�r�. r1F m'rrn,•
<br />at suoparagrapn $AJ, or
<br />ICI With Recorder Of Deeds Of The District Of Columbia. In
<br />the office of the Recorder of Deeds of the District of Columbia, if
<br />tha property subject to the lien is snorted in the District of
<br />Columbia.
<br />121 Snus Of Property Subject To Uen. For purposes of
<br />pargraphs 11) and 141, property shall be deemed to be situated -
<br />LA)ReW Proparty. In the case ut rim property, at Its
<br />physical location; or
<br />(BI Personal Property in ire case of personal property,
<br />whether tarxgribe or mtangine, at the residence of the
<br />taxpayer al the time Ow nonce of lien is filed.
<br />fw purposes of paragraph 121 fell, the residence of a corporation
<br />or partnership shy be rleemad to be the place at which cite
<br />principal executive office of the business is located. and the
<br />residence of a taxpayer whose Pestilence !s without the Ureo
<br />Sfalas shall be deemed to be in the District of Columbia
<br />.il Form The form and content of the roece
<br />,0erreo tc In subsectmn ial shalt be presumed by the
<br />Sec•etarv. Such Police shall be vai;d nowthstanfdng env
<br />inner prnvlsmn ul taw regarding me from n, content of a
<br />I..e ut i en.
<br />q, PAft of Nom.
<br />-;v1wu
<br />111 GM4 Pt. — Units rmhce tit ben ,s feh!etl m
<br />the manna presenbod .n paragraph Ill during me erautrad
<br />rehhng period, such nonce of Iren snap be uealaa as hied on. I!ne
<br />date "' Much it is filed an accordance w,th suser:w Ili i afte,
<br />'Pe exprmhan Pf such refihng perotf
<br />lit Phis Fa ft — A ;oVP relind
<br />during i" ra Iu;,vd rehistg period st�d�� tea etfec:rve cool .
<br />,A!
<br />U duct .,F ft Pan t E-t ,7d '.'trrf .�.^ Wl�'Cn It`A
<br />,Ir nonce of !,of, was 0lea, dnti
<br />..:u •r.a. , ;. rig
<br />m r4�. and
<br />:ell I1 any case in wMCh, dais M accts pia Io the date
<br />:, feh!:nq !I v�twa n` ben n�.;jya r, th,a aa,uph IAF a•o
<br />,PWeldry rxr.e,ved wrren rtalnaucm fin +tie mdniwt
<br />srnhnd rn!riahcnc :quad .. Surretarr
<br />I +f:t I•e d5q I�ef1 1 ,.ir.l<f ;iN
<br />witl S le.;.iNet ill In
<br />e `:tNle. :n Which t,th ra<fdr,nca S+It;t:atatf
<br />19
<br />131 NOW PAft Poad, — In tfw use of
<br />any notice of lien, the term "Petted rn.ftilno pest" means
<br />W the one litter pawd enchng :31 days after the expiration
<br />of 6 years after the date of the asMme,'tt al cite tax, and
<br />IBI the one year period endalg with the expiration of E years
<br />after the dose cl the preceding reoutred refiung period fnr
<br />such notice of lien.
<br />Sec. 6325. Reuse Of Lien Or Discharge
<br />Of Property.
<br />a; RdM of Lret. — S,Ahecf to sen reguta
<br />oars as the Secretary may presrnpe. rf+e Secmary r,aN
<br />wAM a certdw'na of relme .If any Pen Imcrseo corm PMOC. r
<br />env internal revenue tax rim later man 3' Idyl, aher She day "rt
<br />which
<br />ti fadDiNiy SahSfled !. O:n2n1o'cee7:e ice ..._._.-
<br />als 1rat the ine a.n: e Ses(11. t !v'':`
<br />:Tares<. ;n ,espec, Mew, _ �ba teen ,..r S..sf.� l 'Ids
<br />become legafiv anento,ts,3bte. c'
<br />12, Bonn Acrupled T.Itefe > ,' rte 5r,•ete;y a�a
<br />accepted by n,m a b n ,rat s c r_ ._ E..
<br />r'e amnunl a&Ws,ed, tngethrr ;van a�! mjerei,j ?,peL
<br />ir>°,eof. wof,i- mP ore — ecrnkelf PV t. ;.N owl"; dry
<br />,xtens n n su,!, it J; r is r, r,dan wt.
<br />°u nrer+a is Haar , • Tc : -.r• Ir
<br />d:,,, •,EIES erw
<br />Sec. 6103. Confldentiahty and Disciosule
<br />of Returns and Return Information.
<br />ki i1gCfm of Caw Returns end 92IL"
<br />WwmWm For Tax AdmWwm Pwpaes. —
<br />L['i D15i!C5U{P al aml';n7 pf ppl StaM1ding Welt `' n nnf n'e ,:{
<br />I,en has peer fired pursuant ic vmon 92310. the amoum ni fho
<br />ntns:ardmy itnrpaof, securer! ;N . ,N hen may be dcicosad
<br />Coy Pelson Wno farn;sheS Se1,5'ar'rr'I wM,ten poilenle that n.
<br />has a r -gm In the property slw, at .to .Iii i, e•te -4F
<br />oWal^ a rlphl In sacs pfnpenv
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