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<br />Efoo" Fns Wane! Amaw Cie
<br />Sec. 6321. Lien For Taxes.
<br />It any person liable to pay any tax neglects at fetuses to
<br />test' the stered after demand, The amouni (including any inner
<br />asic amount. addition to tax, or assessable penally.
<br />taxelishir with my ccels mat may accrue in action tnraW
<br />= :es a I= in fain» of the United states upon all preptrtyr
<br />and nows to property, whether real at personal, bekntgirg
<br />to watch arson.
<br />Sec. 6322. Period Of Lien.
<br />Unlrtes another date a spastically bed by icy, the Ilan
<br />imposed by section 6321 shod arty a the time the assessment
<br />s made and NHa rommue until the Iedihty lot the amount sa
<br />assessio for a judgment agand the Taxpayer arsmg out of
<br />w lebdayl is satisfied or becomes unentmceable by reason
<br />of Law of time
<br />Sec. 6323. Validity and Priority Against
<br />Certain Persons.
<br />is) poideem 8, Millar Of otefeaa,
<br />Mockee de UM & And JWPM Lien Wft —
<br />The hen imposed by section 6321 shale not be valid as against
<br />any purchaser, holder of a seaVaty interest, mechanic's
<br />ormar, or judgment 4on creditor (Intl ratite thereof wtnd:
<br />meets the reouuements of subsection I't has been filed by
<br />ins Secretary.
<br />IM Protection For Cer* In MO Eras
<br />Th* Notice Filet — Ivan though notice of a weal
<br />imposed by section 6321 has been Metl, with hen shau nor b:
<br />vow
<br />di FM Fier Rbi Notict FOR —
<br />1'rpace PoT l," ins notice retailed !a suo
<br />eactwn wl sls be *6
<br />l41 Under Slate laws
<br />„i P,I Prndeny in the ca." or rral property. :�":e
<br />,:tics within in" State hat Ilia county. or other gnveWnfinnal
<br />subdrinsvil, as designated by the Viers of such `;late, v
<br />which cite properry sullies to the ken is Entered, and
<br />1,l Pon," FTnparTy ir. ins rasw ,f ywr rnw�
<br />ctDo" walwner tangible ct intangible, m rise Ofice
<br />wrtlmr, The Stare Inr The cmxrry, rat nine, gmommanlal
<br />" ,, as Tad try the Inws or suo $tale,
<br />.c which The p(dparow uw'fert Tr; me can s 5:hoated,
<br />im". Clerk DI thtIVIO Cahn r, The atlas or Ina r
<br />tPe 1'Wod States ffltr0 zoiA! lw the ivuhChal 111211,11 r„ -40,
<br />the vow am, %LdoxAT !rat lien , mWerl, whidn"wi., I" N ,finale has
<br />not by tax designated the Awe whoa+ attests ma rcgimemu,us
<br />6
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<br />as Document
<br />15 AH 10 33
<br />0, F CIFFDS
<br />of subparagraph W, or
<br />10" Recorder Of Deeds Of The District Of Columbia. - In
<br />the office of who Recorder at Deeds of the District of Calumbia, if
<br />The property swbjecs to who Fen is stueted in the District of
<br />coknm
<br />(21Sdus at Property Subtract To lien. For purposes of
<br />paragraphs Ill and 141, property shvu he deemed to be situated
<br />W Red Property, In the case at real property, at as
<br />physical Wow; or
<br />lelperionef Property. - In me case of persaesl property,
<br />whether tangible or mmngb as at the r of the
<br />taxpayer at the time the notice of lest is filed.
<br />For purposes of paragraph 171 IBI, the residence of a corporation
<br />or pararership shill be. devoted to be the place at which. the
<br />principal exactitrve office of the business is located, and the
<br />residence dl a taxpayer whose residence s without the Unned
<br />States shall be deemed to be m the DMmM of Columba
<br />131 ram The form and content of the nonce
<br />mferred to :n subsection In' Shall he prescribed b4 Ine
<br />Secretary Such notice snail tie ,acrd notviihstandmg Any
<br />other protsmn of law regarding the warm ar content of a
<br />nonce of hen
<br />y: Willing Of Notice. — 'a c1, :paw, aI its
<br />ect:nn
<br />it) Cyloolool PA. — (;ile$$ notice al hen is rented in
<br />inn manner prescribed :n paragraph 171 during the mguned
<br />ehi :ng penpd, rich name of hen shall be treated as filed on the
<br />date on which -.t is filed Im arcadence whin suliserimn if) 1 shim
<br />the oxmianon of such refibnq period
<br />171 MM Fa � — A nonce d hen tohled
<br />during woe mused iehoing period 31131; be efle'lle. plly
<br />IAJ
<br />:h such nonce al ten n reMen :r mP alf:re :n wnrch Ina
<br />;:nor ,since or :en wax filed, enu
<br />ca
<br />n the se of lrat pl npeRY 'nn !ctrl n rrhiing �;
<br />gntorod and recorded in ar: mile, to IN exinni reQwtd by
<br />.uhse[har: d; lih. and
<br />,4, :n tiny case m who, Q11 days or mn,e prier to me dale
<br />,-if a refrpng n' nmrce of hen tiny, wbperagniph *. 2e
<br />Secretary received wunar: ,nlmrrn!ron !`e, manrce!
<br />eSCnnad '•'g111alwt, sEtHKi 111 �!..I �.rl ;`N19 °y
<br />:Nl <arrti{iq a : mqe n 5 F lAxpaye! 'tLaenfe . ':w
<br />t�
<br />ae7 ke,, U eiW f"o, ,n actArdac: w�t sills "tt rat: n: ,r.
<br />,.:;•,:Drat M, walirr turn :rud.��i,e a la a +r1,
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<br />M � ReAiq fti&L — in this case of
<br />any notice ii fien, the term "required refiing period° moans
<br />(Al the oneffm period enday; 30 days after me expraton
<br />of 6 years after the date of the assasanem of des want, and
<br />a the one year parded ending wrth the expiration of 6 years
<br />after the close of the precedng required rehfiq period for
<br />such notice of hen.
<br />Sec. 6325. Release Of Lien Or Discharge
<br />Of Property.
<br />1a1 Rd= Of lam. — Subject to such regular
<br />tins as the Secretary may prescribe. the Secretary shah
<br />rssae a certificate of release of.aihr Wien imposed Nth rrwsM to
<br />any internal revenue tax not later than 36 days after the day on
<br />Much
<br />Ill babldy Satisfied or Unenfo¢ceble Tie Secretary
<br />finds that the liability tar the amount assessed, together wah as
<br />imefeaf m rPSACR Thereof, has been ;Glly sarsfred or has
<br />newcomer wallaby unenforceable, or
<br />12! Bond Accepted. There s tu:ntsled to the Secretary and
<br />accepted by him a bond that s mnddmned upon the payment of
<br />the amount assessed. iogmnet win all interest in respect
<br />thereof, within the time prescnbed by iaw (including any
<br />axtensmn 0 sunti nisei, and Thar is in accordance with such
<br />requirements relaTmq in terms, condinons, and form at the tri.nd
<br />And sureties thereon, at may be specified by such regulabans
<br />Sec. 6103. Confidentiality and Disclosure
<br />of Returns and Return Information.
<br />+kl Okkine of Coatis Rehm sell Retail
<br />Wormom For Tax Abeistration Pap oes. —
<br />21 Drsciasure at amount of rwtsand,i ben f a r r,[v of
<br />hen has seen had pursuant to section 63?31b. the anourn it the
<br />mnstandmg obtgaaon segued by such Mn may two dseiuxei; to
<br />any person who hamshes sausfacwty w*mtm "-dente that he
<br />!`as a '101 In the poomy whifin to sum �nlends ±,
<br />obtain A ngnl m such property.
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<br />Grantor
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<br />Grantee____
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<br />filumerical }�
<br />: �� l�EBR4SKA
<br />SS
<br />15 AH 10 33
<br />0, F CIFFDS
<br />of subparagraph W, or
<br />10" Recorder Of Deeds Of The District Of Columbia. - In
<br />the office of who Recorder at Deeds of the District of Calumbia, if
<br />The property swbjecs to who Fen is stueted in the District of
<br />coknm
<br />(21Sdus at Property Subtract To lien. For purposes of
<br />paragraphs Ill and 141, property shvu he deemed to be situated
<br />W Red Property, In the case at real property, at as
<br />physical Wow; or
<br />lelperionef Property. - In me case of persaesl property,
<br />whether tangible or mmngb as at the r of the
<br />taxpayer at the time the notice of lest is filed.
<br />For purposes of paragraph 171 IBI, the residence of a corporation
<br />or pararership shill be. devoted to be the place at which. the
<br />principal exactitrve office of the business is located, and the
<br />residence dl a taxpayer whose residence s without the Unned
<br />States shall be deemed to be m the DMmM of Columba
<br />131 ram The form and content of the nonce
<br />mferred to :n subsection In' Shall he prescribed b4 Ine
<br />Secretary Such notice snail tie ,acrd notviihstandmg Any
<br />other protsmn of law regarding the warm ar content of a
<br />nonce of hen
<br />y: Willing Of Notice. — 'a c1, :paw, aI its
<br />ect:nn
<br />it) Cyloolool PA. — (;ile$$ notice al hen is rented in
<br />inn manner prescribed :n paragraph 171 during the mguned
<br />ehi :ng penpd, rich name of hen shall be treated as filed on the
<br />date on which -.t is filed Im arcadence whin suliserimn if) 1 shim
<br />the oxmianon of such refibnq period
<br />171 MM Fa � — A nonce d hen tohled
<br />during woe mused iehoing period 31131; be efle'lle. plly
<br />IAJ
<br />:h such nonce al ten n reMen :r mP alf:re :n wnrch Ina
<br />;:nor ,since or :en wax filed, enu
<br />ca
<br />n the se of lrat pl npeRY 'nn !ctrl n rrhiing �;
<br />gntorod and recorded in ar: mile, to IN exinni reQwtd by
<br />.uhse[har: d; lih. and
<br />,4, :n tiny case m who, Q11 days or mn,e prier to me dale
<br />,-if a refrpng n' nmrce of hen tiny, wbperagniph *. 2e
<br />Secretary received wunar: ,nlmrrn!ron !`e, manrce!
<br />eSCnnad '•'g111alwt, sEtHKi 111 �!..I �.rl ;`N19 °y
<br />:Nl <arrti{iq a : mqe n 5 F lAxpaye! 'tLaenfe . ':w
<br />t�
<br />ae7 ke,, U eiW f"o, ,n actArdac: w�t sills "tt rat: n: ,r.
<br />,.:;•,:Drat M, walirr turn :rud.��i,e a la a +r1,
<br />P
<br />J
<br />i
<br />o
<br />c
<br />M � ReAiq fti&L — in this case of
<br />any notice ii fien, the term "required refiing period° moans
<br />(Al the oneffm period enday; 30 days after me expraton
<br />of 6 years after the date of the assasanem of des want, and
<br />a the one year parded ending wrth the expiration of 6 years
<br />after the close of the precedng required rehfiq period for
<br />such notice of hen.
<br />Sec. 6325. Release Of Lien Or Discharge
<br />Of Property.
<br />1a1 Rd= Of lam. — Subject to such regular
<br />tins as the Secretary may prescribe. the Secretary shah
<br />rssae a certificate of release of.aihr Wien imposed Nth rrwsM to
<br />any internal revenue tax not later than 36 days after the day on
<br />Much
<br />Ill babldy Satisfied or Unenfo¢ceble Tie Secretary
<br />finds that the liability tar the amount assessed, together wah as
<br />imefeaf m rPSACR Thereof, has been ;Glly sarsfred or has
<br />newcomer wallaby unenforceable, or
<br />12! Bond Accepted. There s tu:ntsled to the Secretary and
<br />accepted by him a bond that s mnddmned upon the payment of
<br />the amount assessed. iogmnet win all interest in respect
<br />thereof, within the time prescnbed by iaw (including any
<br />axtensmn 0 sunti nisei, and Thar is in accordance with such
<br />requirements relaTmq in terms, condinons, and form at the tri.nd
<br />And sureties thereon, at may be specified by such regulabans
<br />Sec. 6103. Confidentiality and Disclosure
<br />of Returns and Return Information.
<br />+kl Okkine of Coatis Rehm sell Retail
<br />Wormom For Tax Abeistration Pap oes. —
<br />21 Drsciasure at amount of rwtsand,i ben f a r r,[v of
<br />hen has seen had pursuant to section 63?31b. the anourn it the
<br />mnstandmg obtgaaon segued by such Mn may two dseiuxei; to
<br />any person who hamshes sausfacwty w*mtm "-dente that he
<br />!`as a '101 In the poomy whifin to sum �nlends ±,
<br />obtain A ngnl m such property.
<br />_�1
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