|
no,�r >>
<br />. t)
<br />Entared as Doc
<br />0
<br />85
<br />in
<br />Z Grawcr—Z
<br />0 Grantee
<br />0.0
<br />5• -r F f\1 58,
<br />j
<br />-0k
<br />All
<br />rom
<br />A
<br />II
<br />Excapts From Internal Revm Code
<br />Sec. 6321. Lien For Taxes
<br />es to
<br />13 Ll
<br />Jr. lavot of the briiIiiio Stites ;pi; ail properly, iVirelh,
<br />"j
<br />co ill i n
<br />Sec. 6322. Period Of Lion.
<br />unless 3o51he" il8le is specifically fixed by Saw, the lien
<br />MSPe, ! "4 SMIC41 Sit snail if St JT lh.4 tirnq !.he aSiesirnant
<br />� Mace '3d snai.i [rif, for the arrinunt so
<br />3 !;j0q1rIe!11 tl- *pqyer W!,.Inr ,w fit
<br />aO;q, Spj;;j!!,
<br />Sec 6323. VaildlTy and Priority Against
<br />Certain Persons.
<br />Flirchase(s, HWors Of Security interests,
<br />Mechani Liam, And Judgment Lion Crelikers.
<br />,14,1 as
<br />Pretwien For Cengilit lotejems Even
<br />Ttw* Notice Fied.
<br />Pke Fur Fdiq Noticr.. Form.
<br />A
<br />jh?
<br />d
<br />property. whetllrf' .16e :1af,giole, r)Ilit attire
<br />'U S Vht,ever !Iie Sli as
<br />c" i" �Jfi j, V, C, r"EF!, :hf', -Qk;j1e" ;fit',
<br />cil Subparagraph * or
<br />ICI With Recorder of Deeds Of The Distract Of Columbia. In
<br />the Otf'Ce Of, the Recorder of Deeds of the District of Columbia, if
<br />the property SultiFict to the lion is situated in in District of
<br />CnIumbia
<br />21Situs Oi V`!-,PPrTy Subfpcl To [,ran for nunbases of
<br />paragraphs ill and Ai, oropeny srall ba deemed to ho
<br />ARUdl Property. of the Lase of real pfur'b""Y' d; its
<br />physical location, or
<br />18) Personal Properly, In the case c, personal apery
<br />whether tangible or intangible, at the residence of The
<br />i3xPaw at the time the notice 0 hen is fdpc
<br />for purposes of paragraph 12i 8, the residence of a corporation
<br />or Partnership shall be deemed to be the place at Who the
<br />principal executive Office of the business 1i; ificaledr and the
<br />residence of a Taxpayer whinse residence is without the U'lilve!
<br />StAirtia shall be aiatilifto to be in the Disrr,cl of Cciumb,a
<br />;31 i )rfTj the form and t: 0 m en I of the c❑nce
<br />erred !r tin a nn a! shall be ;,Tescrlbea by e
<br />t:, valid %0twirriFla�'flinq r"ny
<br />Refaing Of Notice. — Jy cans of ,ni5
<br />General Rule. — Liniess f1wice o! virl is filifiee!
<br />THIMU prescnher! r. Paragraph !1 du rag me P, I I U; f e
<br />idmu Pit"Id well notice W tier,, ibaii be ireatei, a:,
<br />!we i;r, which it rs filed Jn accordance with I; 3,1,er
<br />P-wfdNifyof raiding of,,ro,)d
<br />Place For Rhing. — ;; , i f;
<br />dorifig1rif! tPqq;rpd refiling period Mai! ;�e effeclivu u(Jr,,
<br />if
<br />Sll,.il ,nowt of wv%i i .t,jjqj 'n ?? a j".•_(i
<br />;jft). noti i .if lien !il-o. ir,f!
<br />nu �1 the case of real property, the lacl ut !P12itfig is
<br />entered and recorded in an index tf) The exlFf-i reQut7ad he
<br />-i,;bSt-'.uTion it! 41, and
<br />�Hi in arty rasp in which, K Aav5 j;r mitre of,(), 1c, thfs 0,j:J'
<br />of a r(thling of rimict, of IiRn iinflei S tcparjgtaph k, the
<br />Siti-relary
<br />received
<br />f nlicamiq a change f, r14, axoayer ix il ce
<br />ni S,,(' ti len is ilso Men in wrorfjant�'!
<br />the wn:ch such
<br />(I RN*W RAN Pailt — in Ow Posit of
<br />any notice of lien, the term "required refiling period" means
<br />Al the one year Period eMtq 30 days after the expiration
<br />It 6 itears after the a818 Of the assessment of The tax, and
<br />iB) the one year period ending with the expiration of 6 years
<br />after The close. of the prec-,drnq required refifing Period for
<br />su"', notice of lien
<br />Sec. 6325 Release Of Lien Or Discharge
<br />Of Properly.
<br />a Masse Of Lion. — s.iblect wi such reguia
<br />iicns as the Secretary may prescribe, the Secretary -shall
<br />issue a cemflcme of-T611440 ef,Vq lien imposed with resm 10
<br />any !mema; revenue tax not later than 30 days after the day on
<br />Which
<br />!!'Liability SlItilififle 0; Liftntarceable The Secretary
<br />!,naS that The liability for the amount Messed, together with all
<br />!F1 respect Thereof, has been fully satisfied or has
<br />"ecome legally unenforceable, or
<br />i2; Bona Accepted There is furnished to the Secretary and
<br />accepted by him a bond that is conditioned upon the payment of
<br />the amount messed, Together with all interest in respect
<br />t"Iflfeo' within the :,me prescribed by law (including any
<br />extension n! such iime.i, and That is in accordance with such
<br />'equifemenis rji,
<br />,ilrig :c !F.,rmS, conditions, and form of The bond
<br />and sureties thereon, as may he specified by such regulations.
<br />Sec. 6103. Confidentiality and Disclosure
<br />of Returns and Return Information.
<br />xi Okkeure of Certain Returns and Return
<br />InWmKW For Tax MaWstratisoi Purposes. —
<br />1! Dilosura
<br />Of alnouil; of outstanding lttin. it a notice of
<br />'�JRV fried Wsuarl Io section 6323it1, The amount of the
<br />:e"wanding ON,jatirn, W_UFed by such lien may be disclosed to
<br />,,!)v iAis- w",11 ',r-1,soe5 written evidence that he
<br />a r r a, '?i sUtfrWl to such t;en or :mends in
<br />'tV j 11 six!l p(wV
<br />, f
<br />tf
<br />. t)
<br />Entared as Doc
<br />85
<br />in
<br />Z Grawcr—Z
<br />0 Grantee
<br />0.0
<br />5• -r F f\1 58,
<br />j
<br />-0k
<br />All
<br />rom
<br />A
<br />II
<br />cil Subparagraph * or
<br />ICI With Recorder of Deeds Of The Distract Of Columbia. In
<br />the Otf'Ce Of, the Recorder of Deeds of the District of Columbia, if
<br />the property SultiFict to the lion is situated in in District of
<br />CnIumbia
<br />21Situs Oi V`!-,PPrTy Subfpcl To [,ran for nunbases of
<br />paragraphs ill and Ai, oropeny srall ba deemed to ho
<br />ARUdl Property. of the Lase of real pfur'b""Y' d; its
<br />physical location, or
<br />18) Personal Properly, In the case c, personal apery
<br />whether tangible or intangible, at the residence of The
<br />i3xPaw at the time the notice 0 hen is fdpc
<br />for purposes of paragraph 12i 8, the residence of a corporation
<br />or Partnership shall be deemed to be the place at Who the
<br />principal executive Office of the business 1i; ificaledr and the
<br />residence of a Taxpayer whinse residence is without the U'lilve!
<br />StAirtia shall be aiatilifto to be in the Disrr,cl of Cciumb,a
<br />;31 i )rfTj the form and t: 0 m en I of the c❑nce
<br />erred !r tin a nn a! shall be ;,Tescrlbea by e
<br />t:, valid %0twirriFla�'flinq r"ny
<br />Refaing Of Notice. — Jy cans of ,ni5
<br />General Rule. — Liniess f1wice o! virl is filifiee!
<br />THIMU prescnher! r. Paragraph !1 du rag me P, I I U; f e
<br />idmu Pit"Id well notice W tier,, ibaii be ireatei, a:,
<br />!we i;r, which it rs filed Jn accordance with I; 3,1,er
<br />P-wfdNifyof raiding of,,ro,)d
<br />Place For Rhing. — ;; , i f;
<br />dorifig1rif! tPqq;rpd refiling period Mai! ;�e effeclivu u(Jr,,
<br />if
<br />Sll,.il ,nowt of wv%i i .t,jjqj 'n ?? a j".•_(i
<br />;jft). noti i .if lien !il-o. ir,f!
<br />nu �1 the case of real property, the lacl ut !P12itfig is
<br />entered and recorded in an index tf) The exlFf-i reQut7ad he
<br />-i,;bSt-'.uTion it! 41, and
<br />�Hi in arty rasp in which, K Aav5 j;r mitre of,(), 1c, thfs 0,j:J'
<br />of a r(thling of rimict, of IiRn iinflei S tcparjgtaph k, the
<br />Siti-relary
<br />received
<br />f nlicamiq a change f, r14, axoayer ix il ce
<br />ni S,,(' ti len is ilso Men in wrorfjant�'!
<br />the wn:ch such
<br />(I RN*W RAN Pailt — in Ow Posit of
<br />any notice of lien, the term "required refiling period" means
<br />Al the one year Period eMtq 30 days after the expiration
<br />It 6 itears after the a818 Of the assessment of The tax, and
<br />iB) the one year period ending with the expiration of 6 years
<br />after The close. of the prec-,drnq required refifing Period for
<br />su"', notice of lien
<br />Sec. 6325 Release Of Lien Or Discharge
<br />Of Properly.
<br />a Masse Of Lion. — s.iblect wi such reguia
<br />iicns as the Secretary may prescribe, the Secretary -shall
<br />issue a cemflcme of-T611440 ef,Vq lien imposed with resm 10
<br />any !mema; revenue tax not later than 30 days after the day on
<br />Which
<br />!!'Liability SlItilififle 0; Liftntarceable The Secretary
<br />!,naS that The liability for the amount Messed, together with all
<br />!F1 respect Thereof, has been fully satisfied or has
<br />"ecome legally unenforceable, or
<br />i2; Bona Accepted There is furnished to the Secretary and
<br />accepted by him a bond that is conditioned upon the payment of
<br />the amount messed, Together with all interest in respect
<br />t"Iflfeo' within the :,me prescribed by law (including any
<br />extension n! such iime.i, and That is in accordance with such
<br />'equifemenis rji,
<br />,ilrig :c !F.,rmS, conditions, and form of The bond
<br />and sureties thereon, as may he specified by such regulations.
<br />Sec. 6103. Confidentiality and Disclosure
<br />of Returns and Return Information.
<br />xi Okkeure of Certain Returns and Return
<br />InWmKW For Tax MaWstratisoi Purposes. —
<br />1! Dilosura
<br />Of alnouil; of outstanding lttin. it a notice of
<br />'�JRV fried Wsuarl Io section 6323it1, The amount of the
<br />:e"wanding ON,jatirn, W_UFed by such lien may be disclosed to
<br />,,!)v iAis- w",11 ',r-1,soe5 written evidence that he
<br />a r r a, '?i sUtfrWl to such t;en or :mends in
<br />'tV j 11 six!l p(wV
<br />, f
<br />tf
<br />
|