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3 L « I Emwo I= Sec. 6311. Lien For Taxes. if testy person to Pay any tax n0glects or refuses to pay IN see after demand, the amount fib any inter 081 BMML aditm to tax, or assesseWe Pens shy be c that may acc" in addition them the lkrted States upon all property and to fro property, wtq te( reef or personal, belonging Sec. 6322. Period Of lien. Unless another date is ttpapky_ feed by low, the lien by shelf 6311 Visa at the time the assessment Is nte� continue unit the liability for the amount so If Such assewd "I amt of unenforceable reason is satisfied against the of �e of tine. s a m m M 0 pop O. m X r t1rere4 as Doculm No. �7Lf Grantor Grantee`' ' Numerical T t- , t f P f, is � `� -5 S K•A ) PA SS : LL fo � � J• to � Of subparagraph IAt: or 10 W Recordx Of Dean Of The Ditetiet Of Cefuiaft . in the office of the Recorder of Deeds of the District of Columbia, if i to the Prop" sut to lien is Situated in the District of C 21 Sinus Of Property Subject To Lien. For purposes of Paragraphs Ill and 141, property shag be deemed to he situated - WP481 Property. In the case of real property, at its Physical location; or IBI Personal Properly. - In the case of personal property, whether tares Of inta at the rice of the taxpayer at the time the notice of lien is filed. For purposes of paragraph IZI IBI, the residence of a corporation of A Anorship sf OO@ deemed to, be the place st RW ," Principal executwe office IT the business is located, and the residence of a taxpayer whose residence is without the Unned States sha deemed o be the Columbia. 10 m e om and con e of the notice referred to in subsection !al shall be prescribed by the Secretary. Such notice shelf be valid notwithstanding any other provision of law regarding the form m content of a notice of lien. 101 "4r""7 Ot section — For Purposes of his 111 Gen" 811L — Unless notice of hen its refiled in the manna► prescribed In paragraph IZI during the retquired rafting period, W notice of ken shag be treated as filed on the ate on wt�h nt is filed in accordance with subsection Ifl I after rife expire Which of such refding period. (21 P�0 fff R4 — A notice of hen refiled dur" the regwrel reWq period shad be eff%ltve Only . (11 such not. 1 W o !ran IS farm in the office in which the Prior notice Of lien wee fled, and Iii) in the cam of reel property, the fact of refiling is entered and recorded in an Index to the extent required by 181 subsectirin an 10 Rt sod Y fall in which, 90days or in urdi Prior to the date of a refihitg of notice of kin tmdar subparagraph YU, the Secretary received written infwmat.on lin the mexter prescribed in regulations issued by the Secrete ryr ro ncerntrtg a than ,n the texWM'3 residence, d a nonce of such lien its also filed in accordance with subsection 1f) in the State in which such residence its located. il. pr �; ftil . — in the case of MY none Of gain, the term -r ii pfd" means W to one-year P 30 day's after the tetpirww Of 6 years after the date of the amesSiMent of the tax. and 181 the 01`191M period with to ex�rebon of 6 years after the tie of the preceding required re9 Deriod for such notice of hen. Sec. 6325. Release Of Lien Or Discharge (a) Of Property. flan as the � — Subject to such reg�. issue a cernfa a Of Secretary y prescribe, the Secretary hen Imposed vinth any Internal revenue tax not latthan 30 m who . days after rife day finds fltfe the Satisfied or Unenfwo�, . The Secretary ka kty for the amount assessed, together with all Interest in respect thereof, has been fully satisfied or has become legally (xrehforceeble; or 12) Bond Accepted. There is fum aW to the Secretary and accepted by him a bond that .s c,ndnjoriad the tnevmetet of the amount assessed, together with all interest m respect thereof, within the time Prescribed by law extension of such tirtel, and that I m accordance with such requirements relating to terms, conditions, and form of to bond and surety thereon, as may be try such rtrons. Sec. 6103. Confidentiality and Disclosure Of Returns and Return Information. WWWW Ik) d Cat6 par= ad Ron Fa Tax Alma p*, _ 12) Disclosure of amount of wstanikig ken lien has been filed If a notice of pursuant to sectroh 6323M, the amount of the outstemahg Obkgiatiot muted by such ken may be disclosed to any Person who futnWm satisfacttxy wtatan evidence that has a right in the property _1 Both isen or Intends he Obtain a right m h graperty. .._ - �°„ ae,,..�,:.:.�'� .r. ` ®'#R.`;, n _.3..� ••ate .�l lay`'