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<br />Sec. 6321. lien For Taxes.
<br />If "`V per,- hable to pay any lax neglects C, refuses to
<br />Del' The same after dmrtand. me amoum Imchnhng an inter
<br />. eddttdnai amount. addinon to tax, or assessable penalty,
<br />ogsds ®r war! my tea ttat !nap acme in addition TharZdd
<br />be a dart in taw of d!a lib States upon all property
<br />rJ Prot", WhWw TOW Of personal. belonging W person
<br />Sec. 6322. Period Of Lien.
<br />u+ another we 4 eiviievely fixed by law, the fan
<br />Imposed by sscsmrt 6311 shad arm et nheTime the essessmmt
<br />a T` and shad Comnua -IT The floaky, far the amount so
<br />Miloseed !w a wdgmenn ¢gamer the Uivinef rueong out or
<br />ue liability! :s satuffed or becomes 1,,, by reason
<br />of aline
<br />Sec. 5323. Validity and Priority Against
<br />Certain Persons.
<br />hilt'. HoWfJ IN burn"
<br />'a U11111110% Aid JWpo Lim Wft _
<br />'na ! by Sornon 6321 shop nor be vadd as riomsr
<br />bq ptBr`nasar. "fir of a "curry noneml, mechaNCs
<br />or "'dal —, !- ,'ersta anat notice Then&, wh,cn
<br />'am '!m ra�arw+reras or slbsOnw, 'h has teen f,ied to
<br />IT& Selig
<br />jj�c, Canna WNW EVE
<br />TWO � Flan ihav);, rabce of a yen has Orion filed, such "o rho no! hf
<br />�FMFWR NNiMFana.-
<br />7Tl%ce For Fdrfg The r� referred m �n situ
<br />sactran al shy be fled
<br />LOU Under State laws.
<br />hr Third Frt!t�TTy ;n tree case of real aroPony. �n one
<br />oThbe we"m The Sate tuf the Canty, or orhor galo rnmento,
<br />a dab~ by the Taws of such Slate, m
<br />Which The WOO" SUD(a£1 m the hen Is Wilated, and
<br />(n! Property. In the Case of perSrmat
<br />1 a mtar , m Tine nR,ce
<br />,I, tba Scott irr Tha caami, ar other go"mmentat
<br />!, ad tad ay ma laws o! suU Stare.
<br />wiucit me Wp('rty %dsact 'n ;rte lion „ sm :atad
<br />at
<br />!� Nti-rb f,Mrt Ot Deatrab Court !rI the nHu'e nr me dart of
<br />TM lmtad Stator d,StrKd court fill the ;udival r:asinn in wh,ch
<br />!tre Waperty scarf to !. v situated, inn ." me State has
<br />m M! ad a+a anise ;Warn meats rna requ,ramanTs
<br />F
<br />Entered
<br />I �7 ifs Urf14►i , ;`, -.
<br />z
<br />0()
<br />;�85 -- 1,3 53
<br />Q
<br />Grantor---L-
<br />Grantee L�-
<br />i Numerical
<br />its
<br />A,.
<br />at subparagraph IAt, or
<br />V Weh %Mrtw of deeds of The Djorm Of Crdu e e In
<br />the office of the Recorder of Deeds at The D,mna ni Calumb,a, R
<br />CmotuDnb any sublacf to The hen n; stuared m the Disrntt of
<br />f2!Saus Of Property Subsea To Tien For purposes a1
<br />paragraphs III and 141, property shall be deemed to be stualed
<br />IAIHM PrUP". In The case of real property . at as
<br />Physical loctroje t; or
<br />191PerSDnel Prupartp !n me case of pers" propeTY.
<br />whether tangle 01 mta OE. at the restramoto of the
<br />taxpayer et the Time the notice of lien, hied
<br />For purposes of paragraph I ?I 191, The ras:daace r.` a coMajana:
<br />a em
<br />partnership stop be deed 10 as true piece at wfuh the
<br />principal executive office at The Mori IS loco± ,Tina the
<br />resdence of a taxpayer whale residence Is wahout nIe ,Joined
<br />States shad be deemed to be m The ilstoa of Caumb,n
<br />131
<br />For The form and cOToPnT of the .n.ntua
<br />referred to in SUbsectam !al tall to prescnheo
<br />Secretary SUCK " "Cc shall he e3a^, nGWItTstand,n9 any
<br />other pr!ty!e!on of law regarchop ,rte tarn. ;, ron,F1f 0 !
<br />nonce of hen
<br />"I 'kffi9 Of - ..r Curposes tn�s
<br />sett:nn e.,�
<br />'ll � Fula. - cnfM rrabco n! h "n :r rehled :n.
<br />me manner Drescnbed in paragraph ?! dunnp me ,ee,nrPo
<br />Iehlmq period. such notice of lien shat; be treated as fiat ,:n The
<br />date on wMCn a s filed in arcoraenca with sabsectmn 10 I aher
<br />the expiration of such refifigq Wood
<br />21 Place Far Fft - a
<br />Ototag the required refill Inure n1 hen lauded
<br />IA1 d rig Period atati ba nffenive a,,y
<br />Id such notice of hen IS rehled m the nH,ce .n wrurh the
<br />MIT, notice of Tien was filed, and
<br />I'd,' the rase of real DroptiM Ih" C;c -,! reUng :;
<br />"marled and recorded in an Inde. To the enerl rIwred br
<br />iIII) t!on 1(1141, and
<br />!91 in any core a whroft. go dM n, mmrn Welf, err. !he
<br />of a re" at notice of den ender s data
<br />ttparagraDh W, !rte
<br />Secretary raraWed written 'nfdrm9tIV 'he
<br />yeunnRC n rfgi,hT ins Ssued • ".y 9p 5^cielary
<br />'nnrmmnq a cramge m The taxpawtr s nns,nence t n nonce
<br />lif sncn hen s also hued vI accardarue 6 t 4ltsernnq If:' m
<br />'he State in w:h,rf: surf, res,aenCe IS Arrnlea
<br />In Gh@ case of
<br />any nlrticE n fen, the term "re!prifucd refifiag period" meads
<br />IN the oneyear period ending 30 days after the expiration
<br />at 6 years after the date of the ataesemgm of the tax, and
<br />B the one year period ending wall the expiration of 6 years
<br />after the close of the preceding required refilling period for
<br />such nonce of den
<br />Sec. 6325. Release Of Lien Or Discharge
<br />Of Property.
<br />`a1 - Subject To such regula
<br />bons as The Secretary may prescnhe, the Secretary shall
<br />Issue a cenncrale al Telease 04 arty hen ! mposed wan rtaM to
<br />a'h''Memel reverlm tax M later than 39 days after The day an
<br />III
<br />'1'1abd!ty Satisfied Of Unenforceable. The Secretary
<br />hods then the habihry tot the amount assessed, Together with aft
<br />I`effly in Mspaa thereof. has been tuAy sansfied cr has
<br />hectic „e legahy unentOrrPaWe. ar
<br />?! 9ond A,:ceoled There is fumrshed in The Seaetery and
<br />accepted by mm a hood tnaT s u,Moa! ed upon me payment ct
<br />'rte amount assessed, rngethar with all Interest m respect
<br />thereof. Mill”, The time prescnheo ty law fv%ludmg any
<br />extension of such hme', and Thal is m accordance with such
<br />tequ!rement5 re!armg u; terms, condnwns, and form of The bond
<br />and Sorenas thereon, as may he speGbed
<br />try -itch regu!anons
<br />Sec. 6103. Confidentiality and Disclosure
<br />of Returns and Return Information.
<br />.it Dodun of Cattalo III Mn
<br />WWMWN
<br />Fn Tax Ailiwiiitnitim PqM -
<br />!:I D"chdswe of amount of outsoracng hen H a nonce r.!
<br />on has been filed pursuant m "C"'m 6311ff the arrtp,nt at ine
<br />outstandnp obligation secured by suU hen may be ft -dosed to
<br />'hny person who (umtshes sal!sfattttry warrant ewndence Thal he
<br />h n !ghT b! the plop" aftect to sirrh i.en
<br />nbtam a nghl m such propeaV ' mends to
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