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<br />,ntered,. as Dbctirneit NO' .
<br />G n�ar00.2 747
<br />(C) With Recorder Of Deeds 01 The District of
<br />(3) Required ReffNfg Perms. —!n the case of any
<br />Sec. 6321. Lien For Taxes,
<br />SO tE
<br />4r fiSKA
<br />c
<br />J
<br />M
<br />a
<br />situated in the District of Columbia.
<br />N
<br />the same after demand, the anent (including any interest.
<br />(2) SOUS Of Property Subject To Lien - - -For purposes
<br />Via
<br />40
<br />r
<br />:•B; the one -year period ending with the expiration of 6
<br />WgWw with any costs that may accrue in addition thereto}
<br />situated—
<br />years after the close of the preceding required refilling
<br />shall tw a Wn in favor of the United States upon all WoWy
<br />(A) Real Property. —in the case of rear property .;
<br />period for such, mice of lien.
<br />such cs y, w r feat or personal, beitmgirtg to
<br />a t `4= tE D'S.
<br />Sec. 6325. Release Of Lien Or Dis-
<br />Sep. 6322. Period Of Lien.
<br />erty
<br />(B) Personal Prop —in Use case o personal
<br />pr�rty, whether tangible or Intangible at the residence of
<br />charge Of Property.
<br />the. taxpayer , at the time the notice of ilen -is tied, .
<br />unless another date is spatfxWty ipredby law. the lien im -'
<br />�J
<br />(a) Release of ` Lian. ('Subject !, such regulations
<br />DOW by section 6321 SW aft at tII0411 to the assessrelP
<br />s made and shall continue uh(p Hilly for the amoun Sit
<br />colipwilibion or p$rupershilp kho,i�l,;be deemed to be TV place at ' _os the Secretary ;M rdbe, tilt! SBCreiafy 7S0Ue;1
<br />wpieh. the print'" pxecgtrye of`nce of the business is lorrati, certificate of reie dl'a 1jen imposed with res 10 any
<br />assessed jor a judgrr�d ;�ptaxeeyer arising out Ct'
<br />,
<br />and ttN residence o).a taxpayer whose residence is wU1d —
<br />bildinai revenue ' n' Wei',tAarl 30 days afttsp txt
<br />; h haboily) is satisfied or becomes unenforceable by reason
<br />the United States ,had . ^.e deemed to oe ir• me Cisi t;t of
<br />Which -- -
<br />tl of time
<br />Columbia-
<br />t i (.sabthty Satlshed or Unentorceabie. - -The Secretary
<br />Sec. 6323. Validity and Priority
<br />3i Fnr r, -,! e term a �u ,tofu , ri,e ,,i P! e. c�,,
<br />< t t the !;eb! ity for the amount assessed, together with
<br />� �
<br />n
<br />fa ,n s-absection is shall tie prescnbet, uy he Secret �,y,
<br />�n'e esI m resuec' thereof" has been fuAy satisfied or has
<br />66
<br />Such notice shalt be valid rlotwlthsta�dsnq any o,he p�ov.s,p�.
<br />€ 0tr8 legally unenforceable, or
<br />a7 PWthi>WR. Hoidors 01 SSCWft (itesls,
<br />,ntered,. as Dbctirneit NO' .
<br />G n�ar00.2 747
<br />Ext "s From IMP" Renew Chide
<br />(C) With Recorder Of Deeds 01 The District of
<br />(3) Required ReffNfg Perms. —!n the case of any
<br />Sec. 6321. Lien For Taxes,
<br />SO tE
<br />4r fiSKA
<br />c
<br />J
<br />O�
<br />a
<br />situated in the District of Columbia.
<br />N
<br />the same after demand, the anent (including any interest.
<br />(2) SOUS Of Property Subject To Lien - - -For purposes
<br />Via
<br />40
<br />r
<br />:•B; the one -year period ending with the expiration of 6
<br />WgWw with any costs that may accrue in addition thereto}
<br />situated—
<br />years after the close of the preceding required refilling
<br />shall tw a Wn in favor of the United States upon all WoWy
<br />(A) Real Property. —in the case of rear property .;
<br />period for such, mice of lien.
<br />such cs y, w r feat or personal, beitmgirtg to
<br />a t `4= tE D'S.
<br />Ext "s From IMP" Renew Chide
<br />(C) With Recorder Of Deeds 01 The District of
<br />(3) Required ReffNfg Perms. —!n the case of any
<br />Sec. 6321. Lien For Taxes,
<br />COXFOM. —In the office of the Recorder of Dimes of the
<br />notice of lion, the term "required refill" period' mearts-
<br />District of Colurbia, it the property subject to the lien is
<br />(A) the offs -year period ench;V 30 days alter the
<br />It any persort haute to pay any tax neglects or refuses to pay
<br />situated in the District of Columbia.
<br />expiration of 6 years after the date of the assessment of the
<br />the same after demand, the anent (including any interest.
<br />(2) SOUS Of Property Subject To Lien - - -For purposes
<br />'ax, and
<br />addition! amount addition to tax. or assessable penalty,
<br />of paragraphs i t) and 14 l. property shall be deemed tc he
<br />:•B; the one -year period ending with the expiration of 6
<br />WgWw with any costs that may accrue in addition thereto}
<br />situated—
<br />years after the close of the preceding required refilling
<br />shall tw a Wn in favor of the United States upon all WoWy
<br />(A) Real Property. —in the case of rear property .;
<br />period for such, mice of lien.
<br />such cs y, w r feat or personal, beitmgirtg to
<br />physical location;
<br />Sec. 6325. Release Of Lien Or Dis-
<br />Sep. 6322. Period Of Lien.
<br />erty
<br />(B) Personal Prop —in Use case o personal
<br />pr�rty, whether tangible or Intangible at the residence of
<br />charge Of Property.
<br />the. taxpayer , at the time the notice of ilen -is tied, .
<br />unless another date is spatfxWty ipredby law. the lien im -'
<br />•For PU1005eb W paragraph 0ii3i. ine residence of a --
<br />(a) Release of ` Lian. ('Subject !, such regulations
<br />DOW by section 6321 SW aft at tII0411 to the assessrelP
<br />s made and shall continue uh(p Hilly for the amoun Sit
<br />colipwilibion or p$rupershilp kho,i�l,;be deemed to be TV place at ' _os the Secretary ;M rdbe, tilt! SBCreiafy 7S0Ue;1
<br />wpieh. the print'" pxecgtrye of`nce of the business is lorrati, certificate of reie dl'a 1jen imposed with res 10 any
<br />assessed jor a judgrr�d ;�ptaxeeyer arising out Ct'
<br />,
<br />and ttN residence o).a taxpayer whose residence is wU1d —
<br />bildinai revenue ' n' Wei',tAarl 30 days afttsp txt
<br />; h haboily) is satisfied or becomes unenforceable by reason
<br />the United States ,had . ^.e deemed to oe ir• me Cisi t;t of
<br />Which -- -
<br />tl of time
<br />Columbia-
<br />t i (.sabthty Satlshed or Unentorceabie. - -The Secretary
<br />Sec. 6323. Validity and Priority
<br />3i Fnr r, -,! e term a �u ,tofu , ri,e ,,i P! e. c�,,
<br />< t t the !;eb! ity for the amount assessed, together with
<br />� �
<br />n
<br />fa ,n s-absection is shall tie prescnbet, uy he Secret �,y,
<br />�n'e esI m resuec' thereof" has been fuAy satisfied or has
<br />Against Certain Persons.
<br />Such notice shalt be valid rlotwlthsta�dsnq any o,he p�ov.s,p�.
<br />€ 0tr8 legally unenforceable, or
<br />a7 PWthi>WR. Hoidors 01 SSCWft (itesls,
<br />^' law regarding 'he form or content of a notice Ot lien
<br />'i Bond Accepted - -There is furnished to the
<br />Mechanic's Liaflers, And Judgment Lion
<br />Secretary and accepted by him a bonC that is conditioned
<br />CCedifers, —Tie hen irnposect by section 6321 shall riot be
<br />upon the payment of the amount assessed. together with aH
<br />vaw as Against any pumbaser, hoklor of a security mlefesi,
<br />;Merest in respect thereof, within the time prescribed by taw
<br />MKII&M 5 hersit ro w0griterill lien creditor until notice
<br />i nduding any extension of such (rote). and that is in actor.
<br />mweof which s the -wremertts of Subsection if' has
<br />dance with such requirements relattrig to terms. conditions
<br />Dw fdod by tile souirwy
<br />and torn; cf the bond and sureties thereon, as may tie
<br />ibj PnM>'�Or► Far CoRoin IttirNests Ens Thoeyh
<br />Fired. —Ewl,n s notice fire
<br />g, Of NOUN.--F°r t,r
<br />purpose of this section --
<br />Specified by such regulations
<br />Sec. 6103. Confidentiality and dis-
<br />of a i by sec
<br />tin 63.?Z tin , food. such { n Stab not be valid
<br />; General Rukt.— Unless notice of lien is
<br />'ehiet7 in the manlier prescribed in paragraph (2! during the
<br />closure of returns and
<br />fI rfaw For Ff e : Farm.—
<br />For F
<br />required retiNng;ertod. such notice of lien shall � treated as
<br />return information.
<br />€l) _the notice referred 10 in sub
<br />sectlon ia3 sw be tried--
<br />tA, taws .."
<br />filed on the date on which it is tiled fin accordance wltn
<br />sutisection (tj) after the expiration of such refdtng period
<br />f2) For A rxnl of lion retired
<br />(k) Disciesure of Certain Returns and
<br />(i? ty --In § me � Drop". in one
<br />a teq
<br />t�arrrrap ripe mated ring period shah be effective only—
<br />rig Pori b
<br />Return
<br />Return Information For Tax Administration
<br />Staft for the "Kirity or Gl ouvri-
<br />(A j It such notice of lien is refit in the office in which the
<br />Parms.-
<br />tail ), as by the kms v such Sttft,
<br />prior notice of ken was filed. and
<br />M ~ ft Pr tee is
<br />i8) in any case in which 190 days of spore prior to the
<br />(e) Per ON www Prler
<br />(late of a totilifirig of notice of lien under subparagraph (A).
<br />i2) Disclosure of amount cf outstanding lien, —jf a
<br />ty, , in the
<br />tfae Secretary r written infolmotion 1;n the manlier
<br />notice of lien has been filed pursuant to section 632311), the
<br />Sim 4
<br />pr r in toWiAtim issued by ibe SK(ttlfy) coincist, n
<br />amount of the aatstanding otiltigatrien secured by such lien may
<br />as desionew by ilhe laws of sum Sim, ht wtKII the jXo-
<br />IN a Ch8inge in the taxpayer's residence, if a fwAK;e of such
<br />be disclosed to any person wtfe furnishes satisfactory written
<br />is savaled, W
<br />lien i5 also tip in accordance with subsection (f; in the
<br />evince that he has a right in the 0100fty Subject to such
<br />IS) WO Civk Cd alt Lawl - in it,* co" of the
<br />slate In which such r0sKfena:e is located
<br />lien of intefuls to obtain aright in such otopefly
<br />Oft of Mte ter the judicial district
<br />sale has nee by tow desepaw ON doce wtuch meets the
<br />MPWWmft of KAWagiraph (A), or
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