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T
<br />3 I 1
<br />Expo" kin MOW RMrM Code
<br />Sec. 6321, Lien For Taxes.
<br />If arty person liable to pay ay, lax naglacts at refuses to
<br />M The sane stair demand. the amount Imcp.dng any most.
<br />ear. amounn, additoh to tax, or assess" pop*,
<br />!DWW y0 my rases that may accrue in addro" ttwow
<br />shall be a Fan to tim of ft United States upon a prdpany
<br />and tams to VIIIiiiii 1IdarlNt reell or personal, botorTiN
<br />tb such
<br />Sec. 6322. Period Of Lien.
<br />Wasa ansift cite A 1peoficlMr fixed by hei iM Nal-
<br />mwsas W secrion 6'321 arm at the time the a ment
<br />a made as staa Comm s ume the liability for the amaent -
<br />lot a 100"1 dganat tt,� taxpayer $hemp eta of
<br />such keldi is mtatfiad or becomes anerifdree" by reason
<br />of of "To
<br />Sec. 6323. Validity and Priority Against
<br />Certain Persons.
<br />ex frrodawk "din Of Saaip `ItlnrMa
<br />MlwhWe 1i111rs, AM �M Lied fit
<br />.he hat aVNM by sactrom 6321 sho not be vi as atpmnst
<br />WN purrhamr, herd of a sectlfey interest, mech voc's
<br />'WW. err hen risotto, :90 nation thereof Whrtr
<br />!nom the rawarrustts of subsemon if) has ", 1,W icy
<br />ihd Secretory
<br />Tbl III for Cyr dFNrMU Elm
<br />Th* NWR W — Ever, it"* matte or a
<br />impasse by section 6321 its Daam "led, Sr.ni Lam sheil act M
<br />In All h lift NM I= -
<br />rIJIlaxics For F - The eatte talented ,o in sub
<br />nctm w be No
<br />Al Offer S€ata Laws
<br />i Rw No" in ten cam of rool property. in one
<br />afis Wmterh tN SM V The county. of Other goyermmaMa
<br />. a By ttq him of W state. In
<br />yA4rh me wowtv RAW roll* Fen m Ltu®ted. aryl
<br />MPKWW Newly. In ten ;:dm of porstraw
<br />vivali Nf t at Mosifixtue, in one arks
<br />ifN seats W ten courry, of OWN! gavornmemer
<br />C the save at such State.
<br />in yAxGO This Visa y' MW To the Itaf is sauarad,
<br />IV
<br />Mme+ Clark Of Dailnc ,wit !c me office of Its ciarh of
<br />nV United SWO 4011W 6tNr fur ire pfdrxef flig i 0 who
<br />WIWN exieli to rents %foarec. whenever the Stafo ras
<br />W by". "ONO which menu the'Mu"omenfa
<br />n
<br />N
<br />I.
<br />i
<br />3 0
<br />1
<br />lEntarad as Document No.
<br />Z
<br />$5--O 0 2 51 3
<br />Grantor_,
<br />� Grantee. �l'
<br />I
<br />—k STr [= t1L nr ; ;a 5
<br />H; LL it
<br />r 3� Ciro' Zti 1{� lL� �a
<br />f9
<br />of subporagram W, or
<br />I :f Woh Ilecoldar Of Deeds Of The 0" Of Coherdxa. • hi
<br />the office of The Recorder of Deeds of the O strict of Columbia, it
<br />the prtgaty subpct to the hen is armed in the Dow of
<br />Cfdfrnbw
<br />111 Sinus Of Property Subfeet To loan. For purpose$ of
<br />paragraphs I1I and 111, property shall be deemed m be situated
<br />W Row Property. In the case at real property, at as
<br />physical bcttibm; or
<br />I8 1'ersonal Property. in the case of personal property,
<br />whether Ia 010 or misivible, at the residence at fro
<br />Taxpayer err the Tune the notice of Fen is bled
<br />for purposes of paragraph 111181, the residence at a citation
<br />of parmershp Am be der qd in, be the pled at who "
<br />mmcipal executive offce at the business is rotated. and the
<br />reinden a of a taxpayer whose residence is wntraut the Uied
<br />Small shall be deemed to De in the District of Columbia
<br />131 Form The form and content of Tie notice
<br />storied to .a sufoserhart lot shall he urescribed Cy The
<br />Secretary Such Wire 0:811 be .aild notwithstanding any
<br />aTher provlsom ;;f raw rygafdmg the !arm ra arter i cf a
<br />nohce a! Nan
<br />'�i %ff1 Of Nftaa — Fnr uu"Xws n1 ,r<s
<br />incroo
<br />Ili Wind Ric — biplane nalica ct an .% shied in
<br />trim manner proscntia^, m itafagraph IT dwnry T:e cquved
<br />ref+ng pared, such nome of Ifen shad be fixated in fhW ar, ma
<br />dale on WfKr 1 h9 Med Yn accordance with subsection if) i after
<br />he expiration of such rafifirij peril
<br />ill fat Fur Fft — A notice of im refaed
<br />(Fta 4f1e rewrN �rd
<br />rt*i pd"be efte ore a
<br />�i t
<br />Id such notice of Itan is f6fixedirn tfre offca m vvi tie
<br />,,riot notice at Fer' was ithre, and
<br />Tim the cam 01 reed property, the fact of refd,ng .s
<br />entered and roweled in an index to tied extent spurred Dy
<br />subsection It * and
<br />181 to any case in VJN&. 90,deyf of more lifyi to the dare
<br />of a rlThMtO of r#1tu of Fan finder susarrsfirw WI,
<br />Secretary received written mfofnwtom !m the menTror
<br />prorf;nDed .n relivatmna :aautd by ire $FarB1erY.
<br />c inciurung a mend m me texpays; s rinint tr. if a nui,te
<br />^.f 4ilGh imn m also floc :n accorai W'Th subsection fi
<br />mP STat. v, which such rrs dente 9 Lo'atee'
<br />V 1
<br />At fidiq Porioi — In the case of
<br />any n ewe o Fah, if a tam 'rpiitad refdag pared' means
<br />W the o;wymr Dowd andq 30 days after ire expfraton
<br />of 6 years $her the dW of the 8=SNTM of the tax, and
<br />181 the a" year Reiad W*q with the expkrwon of 6 yedra
<br />atir the chase of the preceding reliance radii pared for
<br />such nonce of Gen.
<br />Sec. 6325. Release Of Lien Or Discharge
<br />Of Property.
<br />iaiRoNow Of UM. — Subject to such regula
<br />bans as the Secretary may pfescrbe, the Secretary shell
<br />MA a cahf fiver of Is" of"hen imposed with mow to
<br />arty internal revenue tax not later that 36 days after the by on
<br />which
<br />!1)U04ty Sahahed or Unenforceable the Secretary
<br />!hors that the habrlay for the amount aid, together with as
<br />.merest in lawl Thereof, has been fully satsfied or has
<br />become lei unenforceable, or
<br />08ortd Accepted There rs fumished to the Secretary and
<br />accepted by him a bond that is condmwrWd upon the payment of
<br />rho amount assessed, logemor with all interest In respect
<br />thereof, within ire time orWcribed by law fincladtag any
<br />®dens h of such hmei, and mat ha in Kmrdance with such
<br />rsuuuamants rearing to farms, condmos, and form of the bond
<br />Will sureues thereon as may be spenhod by such reguMtions
<br />Sec. 6103. Confidentiality and Disclosure
<br />of Returns and Return Information.
<br />nn MM m of CwW Rom oW Ride
<br />'Is atiM For In A' iFii, iM Prpin. —
<br />121 Disclosure of amour, of ON hen If a notite of
<br />,en has been Wall pasuant to sattion 631311, ma amount of the
<br />-nJtat mtFfget- sxcwed by Such herb fn" brif disclosed t0
<br />ry person who for" setstwory wmw rodff a " IM
<br />fad -a ho'll in the Pon" subm To Such uon a. ir* tr
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