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<br />EXCIll ROM ROMMe CA
<br />Sec. 6321 Lien For Taxes.
<br />'! any Je "s"r :ab!e ro Day env tax naglucts of fetuses to
<br />coy the same aha� demand, The )mount i?,luding any :nier
<br />iddrl, m., admhcn m tae, of assessatie penalty,
<br />07, 1
<br />together with any -usts indt may accrue in addition Theretat
<br />shall be j ilert in favor of the Unitao States upon 311 property
<br />and r!Jh!s !0 property, whether real or persons!, belonging
<br />To such oeson
<br />Sec. 6322. Period Of Lien.
<br />Ur;;ess rinmho: date is, spgcifilcaijv� fixed by law, The ken
<br />ropes r v 1--ec!!or, 63" snai; wise at the Time The assessment
<br />mate 3"d shah ccrYFlue jr,11i the liability frif the amount so
<br />else ,ocf 1 Iwdgmcnt 3g3i'ls? the Taxpayer a"Isinq OW 34
<br />� fly reason
<br />of lapse ot'+rne
<br />Sec. 6323- Validity and Priority Against
<br />Certain Persons.
<br />Purchiltim's, N Of Interests, Maditaik's Lienors, AW Ju*wd Lief lroillitom --
<br />,he 1;1f, mf,used by sp".,hoi 01 %hail not he valid as against
<br />any of 3 '4fW1TY 11"lleTHS1, fr`!P,hafjtt S
<br />lFinor, i ACiaw-11 :en ,ed,iof •�jwij )fdice morecit vvhl,7h
<br />jt;5IM;Of; sfl has beer, :!ell by
<br />Protection For Certain Interests Even
<br />TW*, notice Filet — mo 3f apt,c.r , ;f I
<br />7T,Tfosed by Section 631, has ouell r,if-d, Such le!; Sh;i qw be
<br />land
<br />tl Mm For Ririq Notim Form. —
<br />sect on 1"'! shall he filed
<br />A if (I ,, I- State 1
<br />'Int"
<br />Y, lanqu , "Y rildii0ib, ne ),fhce
<br />,-Enterll�ld as Docujj,,.,,.
<br />if
<br />§1ra No r
<br />Grantee____zL_
<br />Numerical
<br />ank
<br />U
<br />roo,
<br />fr!7 r) r,
<br />EXCIll ROM ROMMe CA
<br />Sec. 6321 Lien For Taxes.
<br />'! any Je "s"r :ab!e ro Day env tax naglucts of fetuses to
<br />coy the same aha� demand, The )mount i?,luding any :nier
<br />iddrl, m., admhcn m tae, of assessatie penalty,
<br />07, 1
<br />together with any -usts indt may accrue in addition Theretat
<br />shall be j ilert in favor of the Unitao States upon 311 property
<br />and r!Jh!s !0 property, whether real or persons!, belonging
<br />To such oeson
<br />Sec. 6322. Period Of Lien.
<br />Ur;;ess rinmho: date is, spgcifilcaijv� fixed by law, The ken
<br />ropes r v 1--ec!!or, 63" snai; wise at the Time The assessment
<br />mate 3"d shah ccrYFlue jr,11i the liability frif the amount so
<br />else ,ocf 1 Iwdgmcnt 3g3i'ls? the Taxpayer a"Isinq OW 34
<br />� fly reason
<br />of lapse ot'+rne
<br />Sec. 6323- Validity and Priority Against
<br />Certain Persons.
<br />Purchiltim's, N Of Interests, Maditaik's Lienors, AW Ju*wd Lief lroillitom --
<br />,he 1;1f, mf,used by sp".,hoi 01 %hail not he valid as against
<br />any of 3 '4fW1TY 11"lleTHS1, fr`!P,hafjtt S
<br />lFinor, i ACiaw-11 :en ,ed,iof •�jwij )fdice morecit vvhl,7h
<br />jt;5IM;Of; sfl has beer, :!ell by
<br />Protection For Certain Interests Even
<br />TW*, notice Filet — mo 3f apt,c.r , ;f I
<br />7T,Tfosed by Section 631, has ouell r,if-d, Such le!; Sh;i qw be
<br />land
<br />tl Mm For Ririq Notim Form. —
<br />sect on 1"'! shall he filed
<br />A if (I ,, I- State 1
<br />'Int"
<br />Y, lanqu , "Y rildii0ib, ne ),fhce
<br />(c) With Recorder f1f Deeds Of The District Of Columbia. in
<br />the f0ice of the HPxraer of Deeds tit the D;s1T!cj f)f Columbia ' it
<br />The Property SuMoci to the, lien is i9tuated in The District of
<br />Columbia
<br />l?!S;tus Of Property Subject To ben. For purposes of
<br />paragraphs (11 and i4)• property shall he deemed to be situated
<br />IAJ Real Property. in The case -.,I ;,ai property, at its
<br />physical location; or
<br />1911 Personal Property. In the case -Jf personal property.
<br />whether tangible or intangible, at the residence of the
<br />Taxpayer at The time the notice of lien is filed,
<br />For Purposes of paragraph 11119!, the residence of a corporation
<br />or _parrvership shall be deemed to be no place at which trile
<br />principal executive officer of the business is locatdd,- and the
<br />residence esidence a! a taxpayer whose residence is without The United
<br />Stales shall be deemed to be in the District of Columbia
<br />13! Farm The form and content of the notice
<br />'efe"d 10 " sUl)sectlun W shall be prescribed by the
<br />,;P.Creldiy. Such 110hre shall be valid notwithstanding any
<br />o'htf PrUVIS101' ,;f ilVi regarding the 'OfM Of COntefIT :;f
<br />nonce of lien
<br />J Refiling at NO&O. poses ms
<br />3dt1i0h.
<br />Gerif
<br />the manner i,osc(jrjej w� pdfagvjph ring rt, required
<br />rpfilioii portolt. St;0 i'W1CF M ;U -,41 be treated es filed cii
<br />,late on which I is bled im acu3roah(,e with subsection if) i a her
<br />Thp exp,rallon of sucri !efillriq iorio!
<br />Place For Fft `fiCe Of lien effled
<br />okiffilil the tbqj;lfaj ret fling plinoo sj;ai! Tie effective only
<br />j•
<br />he :�'fC8 4r- which the
<br />elids rldll .1
<br />!tie lici Pfilmg is
<br />t4- i,iftv'll !equueti by
<br />RI 'n any case in farbichi 90 days or roars pifint to The claw,
<br />rPfJfn9 A nolivH of 1'em wider subparagraph IN, the
<br />woller, rnfotmahoti (sr, the manner
<br />Socrelaryl
<br />tiafjqe �) !IIE �3fipdVers le.,
<br />C'e, f �Ial.Cp
<br />SubSoC*
<br />,,Utj if) if)
<br />X
<br />tl
<br />2) PA4" ?Aft . Periet — In the case of
<br />any notice of lien, the term "required refiling period" means
<br />lAJ 'no on&year period ending 30 days after the expiration
<br />of 6 veers after the date of the assessment of the tax, and
<br />i81 the one-year period ending with the expiration of 6 years
<br />after the close of the preceding required relfifing period for
<br />such notice of lien
<br />Sec. 6325. Release Of Lien Or Discharge
<br />Of Property.
<br />81 PAM Of Lien. — Subject To such regale
<br />tons as to Secretary may prescribe, the Secretary shall
<br />ISSUG a cenificane, of felesse of any hen imposed with resM to
<br />any internal revenue tax dot later than 30 days after the dy on
<br />which
<br />1) liability Satisfied or Unenforceable The Secretary
<br />finds that The liability for the amount amassed, Together with all
<br />interest in respect Thereof, has been fully satisfied or has
<br />become legally unenforceable or
<br />121 Bond Accepted. There is furnished to the Secretary and
<br />accepted by him a tiond ,her is conditioned upon the payment of
<br />the amount assessed, '00elhEr with all interest jr, respect
<br />hereof, within The ame pfmnbed by law tincludinq any
<br />extensor e' such !,'Tie!, and that is in accordance with such
<br />telalfrg 17) forms, Eanditions. and form of the bond
<br />-no !:urpleS 'heron`, 8S May be specified by Such fegiliallGnS
<br />Sec. 6103. Confidentiality and Disclosure
<br />of Returns and Return Information.
<br />xl Dallowe of Carton PMWM and Rom
<br />ifffilitinefim For Tax A&RW*Wm PorpeeK —
<br />!2! Disr:iasute of amount of outstanding lien. ;f a notice of
<br />!!an has been filed pursuant To section 13323111, The amount of trio
<br />Olilsiand!n g obligation secured by such lien may be disclosed to
<br />any person who furnishes satisfactory written evidence that he
<br />has a righi,in the aroperivstORm ;a such i;etj or intends to
<br />ubtaii, a nghl in such property
<br />—1
<br />,-Enterll�ld as Docujj,,.,,.
<br />§1ra No r
<br />Grantee____zL_
<br />Numerical
<br />ank
<br />U
<br />roo,
<br />fr!7 r) r,
<br />(c) With Recorder f1f Deeds Of The District Of Columbia. in
<br />the f0ice of the HPxraer of Deeds tit the D;s1T!cj f)f Columbia ' it
<br />The Property SuMoci to the, lien is i9tuated in The District of
<br />Columbia
<br />l?!S;tus Of Property Subject To ben. For purposes of
<br />paragraphs (11 and i4)• property shall he deemed to be situated
<br />IAJ Real Property. in The case -.,I ;,ai property, at its
<br />physical location; or
<br />1911 Personal Property. In the case -Jf personal property.
<br />whether tangible or intangible, at the residence of the
<br />Taxpayer at The time the notice of lien is filed,
<br />For Purposes of paragraph 11119!, the residence of a corporation
<br />or _parrvership shall be deemed to be no place at which trile
<br />principal executive officer of the business is locatdd,- and the
<br />residence esidence a! a taxpayer whose residence is without The United
<br />Stales shall be deemed to be in the District of Columbia
<br />13! Farm The form and content of the notice
<br />'efe"d 10 " sUl)sectlun W shall be prescribed by the
<br />,;P.Creldiy. Such 110hre shall be valid notwithstanding any
<br />o'htf PrUVIS101' ,;f ilVi regarding the 'OfM Of COntefIT :;f
<br />nonce of lien
<br />J Refiling at NO&O. poses ms
<br />3dt1i0h.
<br />Gerif
<br />the manner i,osc(jrjej w� pdfagvjph ring rt, required
<br />rpfilioii portolt. St;0 i'W1CF M ;U -,41 be treated es filed cii
<br />,late on which I is bled im acu3roah(,e with subsection if) i a her
<br />Thp exp,rallon of sucri !efillriq iorio!
<br />Place For Fft `fiCe Of lien effled
<br />okiffilil the tbqj;lfaj ret fling plinoo sj;ai! Tie effective only
<br />j•
<br />he :�'fC8 4r- which the
<br />elids rldll .1
<br />!tie lici Pfilmg is
<br />t4- i,iftv'll !equueti by
<br />RI 'n any case in farbichi 90 days or roars pifint to The claw,
<br />rPfJfn9 A nolivH of 1'em wider subparagraph IN, the
<br />woller, rnfotmahoti (sr, the manner
<br />Socrelaryl
<br />tiafjqe �) !IIE �3fipdVers le.,
<br />C'e, f �Ial.Cp
<br />SubSoC*
<br />,,Utj if) if)
<br />X
<br />tl
<br />2) PA4" ?Aft . Periet — In the case of
<br />any notice of lien, the term "required refiling period" means
<br />lAJ 'no on&year period ending 30 days after the expiration
<br />of 6 veers after the date of the assessment of the tax, and
<br />i81 the one-year period ending with the expiration of 6 years
<br />after the close of the preceding required relfifing period for
<br />such notice of lien
<br />Sec. 6325. Release Of Lien Or Discharge
<br />Of Property.
<br />81 PAM Of Lien. — Subject To such regale
<br />tons as to Secretary may prescribe, the Secretary shall
<br />ISSUG a cenificane, of felesse of any hen imposed with resM to
<br />any internal revenue tax dot later than 30 days after the dy on
<br />which
<br />1) liability Satisfied or Unenforceable The Secretary
<br />finds that The liability for the amount amassed, Together with all
<br />interest in respect Thereof, has been fully satisfied or has
<br />become legally unenforceable or
<br />121 Bond Accepted. There is furnished to the Secretary and
<br />accepted by him a tiond ,her is conditioned upon the payment of
<br />the amount assessed, '00elhEr with all interest jr, respect
<br />hereof, within The ame pfmnbed by law tincludinq any
<br />extensor e' such !,'Tie!, and that is in accordance with such
<br />telalfrg 17) forms, Eanditions. and form of the bond
<br />-no !:urpleS 'heron`, 8S May be specified by Such fegiliallGnS
<br />Sec. 6103. Confidentiality and Disclosure
<br />of Returns and Return Information.
<br />xl Dallowe of Carton PMWM and Rom
<br />ifffilitinefim For Tax A&RW*Wm PorpeeK —
<br />!2! Disr:iasute of amount of outstanding lien. ;f a notice of
<br />!!an has been filed pursuant To section 13323111, The amount of trio
<br />Olilsiand!n g obligation secured by such lien may be disclosed to
<br />any person who furnishes satisfactory written evidence that he
<br />has a righi,in the aroperivstORm ;a such i;etj or intends to
<br />ubtaii, a nghl in such property
<br />—1
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