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<br />EM" From kNmW Fmm Code
<br />Sec. 6321. Lien For Taxes.
<br />If any Persm liable to pay any tax neglects or refuses 10
<br />Pay the same chef demand, the amcmt (Including any Inter
<br />M. ad6timel amount. addition to lax, or assessable penally,
<br />togmfar with any COBS that may accrue In addition thereelf
<br />shah be a limn in favor Of the United States upon all property
<br />and an100 PrOPerly dnet , wha rest or personal, belarnging
<br />Sec. 6322. Period Of Lien.
<br />Orion Orbital date S W®chiceby fixed by law, the lien
<br />mnposed by seuifm S21 stns eriga at dine time the msessrrem
<br />I s made and �� Cmlmull U W the *IkpV for the amount so
<br />as nesm for a Judgment apse the tteprOyer army bin of
<br />such fiebiflyl is satisfied of Wwas unenforceable by rein
<br />at IBM of Ittne.
<br />Sec. 6323. Validity and Priority Against
<br />Certain Persons.
<br />fal Prd M 1, HW= Of SOM ININragr
<br />I f "d it's Lnnnor Ad , W erdft
<br />The fen by section 6321 SOP not be valid as against
<br />any W& AM. hofft Of a selcuray interest, mecmwuc's
<br />kaOOf. of ludgmen ken credda jbW notice tberanf which
<br />ride's I'm lawerwm Or Subsection Ifl has base filed by
<br />me Seratery
<br />b Put - hw Fa r" 110M EM
<br />TWO Fft — [Ye., ihojo ricro of a :let
<br />fireaded by sschon 6321 has bean fil8lf such lien ,hall a, be
<br />d
<br />:R Plop For A% NNiM FIM —
<br />''Ii � The asste stared to In suD-
<br />Uri State laws
<br />If Real property. In 1.14 case of real property, m one
<br />0" weft the State for Ina county, or Omer governmental
<br />i, U dearested by tits laws of such State, in
<br />*wait ft Mwly Suspect to "in Iran is emem"; end
<br />iOl Personal Plopsrry. In the case of personal
<br />�R:dn ttN S� �tv oo a mtang; . in ane office this canny, or oft gbmnmanal
<br />.
<br />as ovwmm by the laws of such State,
<br />In *'TO the Phillip" SUW 10 the ban S s!meia0,
<br />Of
<br />1OW4h Cltrk Df D,WV Court. In tM office cf he Uak of
<br />IhO UPON Stator didew court for the lutfichiff district m which
<br />nDi by ides s In
<br />en Time office which meag het nounoments
<br />rM
<br />I <
<br />Entered as Documen:.Afo.
<br />j� 0`11 42
<br />Grantor
<br />Grantee f /
<br />Numerical
<br />2 5 i H i "t}
<br />ul subparagraph fill m
<br />10 With Recarder tx Deeds Of The District of Cnlumb d. , In
<br />the INice of the Recorder of Deeds of the District of Columbia, if
<br />14 Properly sublect to rho lien is situated in the District of
<br />Columbia.
<br />121 Situs Of Properly Subject To ben. - Far purposes
<br />Paragraphs III and 141, property shoe be deemed to be snueted Of
<br />W Real Pmpeny. In the rase of real property, at its
<br />Physical focatim; or
<br />181 Personal Property In the case of personal property,
<br />whether langible or intingIbe, at the residence of the
<br />taxpayer at the time the Puce of ken Is filed.
<br />For Purposes of paragraph 121181, the residence at a corporation
<br />Of p4finefshp shall be deemed m he the place at which the
<br />PhOcO� ex�utive office of the bwiom is looted, and the
<br />residence of a taxpayer wtmse rssidenc4 is without the United
<br />States shelf be deemed to be in the District of Columbia.
<br />retained Tobin subsection fel Self bee prescribed eby to
<br />Secretary. Such notice shell be valid notwithstanding any
<br />other provision of law regarding the form or content of a
<br />nonce of !tan.
<br />x Rliffin Of Notim. — Mr purposes rf this
<br />SOCben r��� p�,,yy
<br />Ill l&I�■ R& — U"TOM notice of Ilen is refilad In
<br />The manner prescribed In paragraph 121 during the required
<br />"Offing Period, Sun notice of hen shall be treated as fled an the
<br />Palo on which It is filed fin accordance with subsection ill I aher
<br />the expirattiito� h n of suc refirng pena
<br />trap l
<br />121 Rx Ff, — A 1011ce of pen "oiled
<br />during thefraguned rehkng period Shelf be effective only
<br />W such notice of hen S refired in the office in which Tie
<br />Onof nonce of lien was filed, end
<br />Jul In ma CM Of tee property. The fact Of refiring s
<br />Ordered and reCerded in an maaX la the errant required Dy
<br />subsection in 641; and
<br />'BI in any case in witch. go days or moo paider to the 6310
<br />of a left Of n0do of lien under Subparagraph All, ins
<br />Secretary renavoo women Information fin the manner
<br />Prescribed :n rdgulanors issued by jig Secretary!
<br />conceming 6 change In the mz0ayar's residence, -f a notice
<br />of such hen Is also filed In eccordence with subsection. i!I n
<br />me Slam 2 which such rgAdence 6 Incased
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<br />•..rr.q Pono9 — In The case ct
<br />any nonce a ken, the term `rated refiring period" in", .
<br />W he Oneyaa period endeg 30 Gays after the explatm
<br />of 6 Yeam after the time of the as mom at ant tax am
<br />EN the one-year period ending, with the expum en of B years
<br />litter the close of the preced" reopmed relAmg pefod for
<br />such nonce of ken
<br />Sec. 6325. Release Of Lien Or Discharge
<br />Of Property.
<br />A&M Of timi. — Subfen m such regula
<br />turns as the Secretary may prescribe, !be Secretary shag
<br />Issue d candicats of fOM of arty Yen mVased will resew to
<br />any imoma revenue tax not later than 30 days shot the day on
<br />which .
<br />I11Usbddy Satisfied or Unenforceable. The Secretary,
<br />finds that the liability for the amc mt eked, together with all
<br />interest in respect thereof, has base fully satisfied or has
<br />become legally unenforceable; or
<br />f21 Bond Accepted.. There is furluclred to the Secretary and
<br />accapted by him a bond that is conditioned upon the payment of
<br />he amount assessed, together wrth all interest in respect
<br />thereof, within the time prescribed by low (including any
<br />edenaon a' such time], and that is m accordance with such
<br />reflunemmu relating to terms, cond¢ims. and farm of are bond
<br />and surelms therein, as may be Specified by such regulations.
<br />Sec. 6103. Confidentiality and Disclosure
<br />of Returns and Return Information.
<br />L
<br />ik1 treaatm of Cortm ftwn mW Ron
<br />Wo mfien For Tax AI P"m —
<br />21 Disclosure of emaum of [inspiriting earl If a ratio of
<br />,en has been filed pursuant To section 63231f, the amount of me
<br />outstanding obkpenmi secured by such hall may be dsiioSO 10
<br />env Person who furnishes satisfactory written evidence that he
<br />has a fight m the property Sabot to such ilan m intends to
<br />obtain a right in such property
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