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<br />Sec. 6321. Lien For Taxes.
<br />11 any persor, Mole TO pay arty tax negtacts or refuses to
<br />pay the N04 after demand. the amount (including any inter
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<br />M addroarial aarrormi, all""m to tax, or assemble penally,
<br />Together vats arty =rite, may accrue in addhon theratW
<br />Shop its a ker, n ITM of This United Stag upon elf property
<br />and 11res m property, wNft rod or parkal. belertging
<br />Sec. 6322. Period Of Bert.
<br />aiainet ft r5 fared by law, fhe ime
<br />mvcM by sects 6321 sttad SOM at der time The astomment
<br />'S mado and shall, :,x7 m'M tonal the heDtfdy for The amount so
<br />assesesd ''ar it ;udgmani agaxrat me Taxpayer arsmg OUT of
<br />suet, kawthir, iS $room C.r becomes by reason
<br />,f ease or Imo
<br />Sec. 6323. Validity and Priority Against
<br />Certain Persons.
<br />,W Rtrdtrr`& thin M ffm
<br />lM�deic': ti n. AN ,oipm -
<br />"'+a ., by ser,a?' 'if s 10 not be valid as agamr.
<br />any -,Xn ' ^s"triff' a "recunry rieraat, mecnamis
<br />Aw. :. Ion .'adnar liter+ ^afire thereof wrMnh
<br />• "8 i�'eTy 6t�T�'it`4 n� °iuiffieaYxi 'It Ile °earl fjoa by
<br />areia ry
<br />ra Fit h CWN WOM Elan
<br />lim# W= Fbt - rya. :
<br />-Ogedc by vaft� t,171 nas
<br />ram
<br />i s Pwat, ! 7r ire MA cat r »tetrad
<br />..01.11fuld
<br />Ai '.jnw Stale Lovirs
<br />"no" - 14 'M 01 rut Vc airrY. � crre
<br />-,fxs. far "Stale v !ha ray. �, ticnq qiernmanta:
<br />by *4 taws of W Stare.
<br />, MWTII r4w, I,- "he Mw^ S WhAroa_ and
<br />.y, 1:0wry 14 ,He ,` WSDMl
<br />J Marritraq, i, 7110 cffTz
<br />' TTre S kv -4 cans M :""W gdyar_WTar
<br />subovivoi M 1074W Wr The : xwjs d! such sslate.
<br />1fl wEaCf^ fhe 4 -wild.
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<br />Car* 5i ustriv _'wr me o kqj of av rut ,
<br />, ",t U"- 1,11 'Ie -.Acw Ijtvt [? M Whitt,
<br />:=k vgwv WW tl Rf --'" whentriv1 °rya Siva tai
<br />WrV_1' nxag{g 'nf It Nfpfr.Mn(9
<br />i
<br />a
<br />filer
<br />as Document No.
<br />i 22S
<br />.t
<br />Grantor
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<br />Grantee
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<br />Phlrnericaf _LG
<br />EPA
<br />2? its, 1�1 F3
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<br />of subparagraph IN; or
<br />fCJ With Recorder Of Deed Of The-Now Of cable • In
<br />The office of the Recorder o1 Deeds of the District at Columbia, If
<br />The 01000" subject to the ken is situated m the Om ma of
<br />12)Stus Of Property Subject to Lan. For purposes of
<br />paragraphs Ill and 141, property shall be deemed to be situated
<br />IA Red Property In the case of real property, or Its
<br />physical location: or
<br />t &Personal Property In 1119 :aso of personal property,
<br />whether iengiale or mtentyoia, a: me resold of the
<br />Taxpayer at the Time the notice ct :,en is filed
<br />Por purposes al paragraph (11161, The residence of a corporation
<br />or parmersh-p shall be deemed to be the place at which ine
<br />prMMI exeMM office of the, business is loud. end The
<br />residence at a taxpayer whose residence is without the United
<br />States shall be deemed to be in the Dorm of Columbia.
<br />iii Form The form and content of the notice
<br />rater r -d to �n subseotmn :a) shell be pFescrtber, by I"
<br />Secretary Sucn rouse shall be vand ^.atwarmandmq any
<br />JIher prom,on of !9w regardmq ;Tie form lament o, a
<br />rnhce at lien
<br />Iql Ran Of W*8. — rx Crsar
<br />;aa,nn �ry�� pp,,yy
<br />:Tie manna* Plascnbed � ,aragrapn � v frha � _:_.
<br />'a1;ym1 Voted. Such nov's of ken seen be awed as 1:ec r m
<br />:eta rya witch rt is fried (io accordance wt w�i.o e «m
<br />..,a era,rerron of arch tefrong Parried
<br />MW For Ff. - e rasa
<br />u ng ! ^a rew"Oet ref" pW,= ",eai he
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<br />I gK', •;ahce of ias: w'Oui ply r #ice " wv, me
<br />!tG+ "I've of k" was f -cal ::
<br />!0,n ma case 01 lea; p'Cpa'ty. ' "a far° , ^� ,<
<br />-,Term ana :ata?oad ^ of K,ul pt}il chi :h
<br />'.;eT)W41Cn Or W a14
<br />vt all CM a artarn, d) Lays Or r Wo pry % mw �sjx
<br />of a r ny nonce ^' aan , a:>�'as ^eon �A� t'm
<br />"Wet" 'aCaEyaa watt&^. '? °nr:matK,r. r, ` ^e ":a-V
<br />yvearrow KM x &Vd -,v r ^f Sarrelfiry':
<br />%lt°IC@r Ml>8 a (t,8.` e, ma MOW S oinldmfl 1 a "n!v ,p
<br />' !,K'P'nr i6 otio f:f?a ^. a, Ctl derg;e Ww" Q"$si'tMi
<br />3? ( — In Iha Case of
<br />any r dt to a fi� th! term r Kdrad sing per ad° moors
<br />IN the am year panad ending 30 days after the exptrtivan
<br />of 6 years after me date of The assessment of the tax, and
<br />lot the acre -year period ending with me eirpoe en of 6 years
<br />after the class of the preceding regttired reirring bramoct for
<br />such notice of lien.
<br />Sec. 6325. Release Of Lien Or Discharge
<br />Of Property.
<br />J Of LiEL — Sublaa to such ragrda.
<br />Doti aS t� Secretary may press bit, the Saueran' Shari
<br />:slue a certificate of release of any ucr, ,mposeb with ramie to
<br />any internal revenue tax not toter Tnan days after rho day nr.
<br />witch !l1 La,akry Saiahed c. unarfaresaoie he Secata y
<br />fonds that me haouay IN It ama'unt assamd. sagaTar wnn ail
<br />nTerem n respect thereof. has W, I:, N :atsTrad ^.as
<br />tecome Iegeay uniminrCgab?e, c'
<br />�:I anno Aesopian ''are S tarmshsd in "e Secretary anc
<br />accepted by' lo` . a tU,'tC ;1101 4 Conmtenad 'ups++ rnf i+ay"nanT of
<br />ma amaatt MNW, Togetnel MTh ao :mew m r
<br />tha:eot, wafan the tine prasolpea ,, aw n using anv
<br />erfsraitoa of sv.. mad ar.{1 TV S M. a.; Cdrdai with S Sin
<br />' iu re. ems rak77 ',"ms a�a f", p� •*' j,"e
<br />3. lei '1a %1a.=1 =e? ,,, S;tr 'PQVW D-,S
<br />Sec. 6103. Confidentiality and Disclosure
<br />at Returns and Return information
<br />0*111 a of Cwtin Hma aW Ron
<br />Woniiiiiiiiii Fe Tax Ownimm Pwp=L -
<br />nr
<br />;�Ra4s'st n: =rc�r� s�,:re9 ar ec� r� r� a^ a,asert tr
<br />Y °Nr6 Witt c$?�.e Sa'.i�aC v M "Ntt�' ewaan.^e "`xti ^!'
<br />act' n - �n aaa^y
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