|
1
<br />1 c
<br />E=" Fresh MtmW liwefm Ca!
<br />Sec. 6321. Lien For Taxes.
<br />It any Darspn liable to Day any tax neglects fir refuses io
<br />Day the same after demand, the amount linpudmg any imet
<br />eat. addrtiortal Mail addition to tax, or asamble penalty,
<br />together wrth any am that may accrue m addition Thera;
<br />SW
<br />be a :en in favor of the United States upon off proper"
<br />and rights to property, whether 'Sol or personal, belonging
<br />to such person
<br />Sec. 6322. Period Of Lien.
<br />Dorris another time s SPOObcOY fixed by caw, the Iran
<br />'"'posed by section 6321 shell are at the time the assessment
<br />a made and shah continue until the liability tot the amount so
<br />assn 1 for s Ipt ntoegainst the taxpayer onmog out of
<br />+abdfi'I becomes unenforceable by reason
<br />of tape of time
<br />Sec. 6323. Validity and Priority Against
<br />Certain Persons.
<br />iI, �C�MIIe %; Where Of $badly kaerM
<br />AleeMenle'o Lteoe11% MI I fwt Lin Creliure
<br />^e ler• ImppW by $Sidon 6321 shelf not be valid as against
<br />'my PUFMW r . no*' of a "CUrity mteresf mechanics
<br />'tea'. or Pudgment hen crebior unto notce thereof whim
<br />meets the rociwremerns or subsection 'h has been filed by
<br />the Severin
<br />in, Pretee0ln For Certain Ill Erect
<br />TWO NM I" — Even moons nonce of a hen
<br />'moosad by section 6321 has been hied such lien shell nor be
<br />vahc
<br />if' Rees Fv Fiq Nate* Fenn. —
<br />tll PN *_e For Rlmg The iwace elliptic tc r, sub
<br />$action iaf shah be fdad
<br />IAi Under state taws
<br />Ill. F-i Pyp nV in the case of real properly. m one
<br />cfftca wPolm tie Slate Of the caumil or other governmental
<br />i, as sin"tad by the laws of such Ctete. ,n
<br />wml the Propany $U*Ll 10 the lien, IS $'fueled, and
<br />'"'Dvaphe Philp". In the can of Paris onel
<br />proanelly, v Sw lh rlonr . Intangible, m Tine office
<br />COMN, or other gTiranmental
<br />oru, in depgeepd by the laws of such Stale,
<br />n which the PM"—' SUDeC! Ip the lien 1$ adUsted,
<br />ar
<br />s, with Clark Ds District Court In me Office of me Clark of
<br />this Ull States dadrlc' court for the judicial penis in which
<br />ine Property sunsets to her, is situated, whenever the State has
<br />riot by :aw djnated one office which meet` the requirements
<br />Of subparagraph IAI, or
<br />ICI With Recorder of Deeds of Tba Damn m Columbia In
<br />the office of the Recorder of Deeds of the Distinct of Columbia, if
<br />the property subject TO the lien Is Situated in the District of
<br />Columbia.
<br />17ISdus of Properly Sulryer To Lien. For Purposes of
<br />Paragraph, nl and t41, property shall be deemed to be situated
<br />IAIReal Properly. In the case at real property, at its
<br />Physical location: or
<br />IBI Personal Property. In the rase of personal properly.
<br />whether tangible or mporgibe, at the restftce of the
<br />taxpayer at the time the notice of lien is filed
<br />Far purposes of Paragraph 1211111, the residence of a corporation
<br />or partnership shall be deemed to be the place at which the
<br />praxloal executes office of the fasiness is located, ems the
<br />residence of a taxpayer whose residence Is without the Unted
<br />States shall be deemed to be In the District of Columbia.
<br />131 Farm The form and content of the notice
<br />referred to in subsection lei shall be prescribed by the
<br />Secretary Such police shall he valid notwithstanding any
<br />other orovsmn of taw regarding the form or content of a
<br />'ratite of hen
<br />secoa i Of uwpcses . rnis
<br />'11 rnlllfN RWe. — Unles; r.ahce f!!'.en .s milted rn
<br />me manner orescnbed it: paragraph 12' Munn` me tequued
<br />tabling period, such notice of hen shat) be neaten as hied oo the
<br />date on which n is filed he accordance with subsection Ili aher
<br />the expiration of such ailing period
<br />121 � ti
<br />Fa Fft — 4 notice of her. 'ehlao
<br />daring the u required rehlmg period snail be etterwo only
<br />W
<br />Id such nonce of hen is reeled m the office m which the
<br />anal notice of hen was filed, and
<br />fill m the use of rail property. the fact of refilmg -s
<br />entered Ono recorded in en inaet to the extent requ ;ted C4
<br />subsection 111141, and
<br />(BI m any Coal h N4aeh, go days er more Prar to me date
<br />Of a ref ling Of notice of lien under subparagraph fill, the
<br />Secretary received written information fm the manner
<br />Prescribed m regulations issued Dv the Secretaryi
<br />concerning a change in the texpaye%s re$ideme. 11 a notice
<br />of lull lien iS also flied m accordance with subsection Ifs in
<br />the Slate m which such residence b lu�atec
<br />8
<br />131 f awf7 PW� — Is The cw of
<br />any notice, a ban, the term °required -;M Period" meats
<br />IN the —M i 30 delta efts that Pop crude,
<br />of 6 years after the time of tfat R=Umem of the Cox W
<br />"I The drat veer Period eit� with brat ertpipbpn of 6 ya..
<br />after the at the Pretedng regt®red refilmg puW far
<br />such notice of lien.
<br />Sec. 6325. Release Of Lien Or Discharge
<br />(�
<br />Of Property.
<br />lal Rnbeee Of LiML — &tfen to Such regtde
<br />bins as the Secretary may prescribe, the Secretary SW
<br />Issue a certificate of release of any hen Imposed with respell m
<br />my 'memo' reiw
<br />veeZax rot lops #= 30 days after the day on
<br />which
<br />M Liability Sata6ed or Unenforceable The Sacrepn
<br />finds that the habihry for the amount assessed, together with ail
<br />interest In respect thereof, foes been tufty saaabed or ties
<br />bacteria htgedy unenforceable; or
<br />121 Bond ARepted. There IS furtnshed to the Secretary and
<br />accepted by him a bond that Is tandniwatd upon the payment of
<br />the amount assessed. together with ail Interest in raspgr7
<br />thereof, Will the ume prescribed ov saw 1mpudl any
<br />"nenaon of such I melt and that is in accordance wtth such
<br />requnements relating to terms, cariditwns, and form of The bond
<br />and ""'Ifs thereon, aS may he specified by such regulations
<br />Sec. 6103. Confidentiality and Disclosure
<br />Of Returns and Return Information.
<br />Al Bodmi a of Capin RMN +W fkmm
<br />kdermatpn Fa Tax AdRMNM n p"M —
<br />f21 Disclosure of amount at outstanding hen If a Hence or
<br />Iien has been filed pursuant to section 632310, the amount of ins
<br />suaranang obligation secured by such ban may be disposed to
<br />any Person who furmahas $etisfaCMOry wfihen evidence that he
<br />has a fight in the property s,a,= to such hen of "'rends I,
<br />obtain aright m such property
<br />L-
<br />7
<br />��a
<br />h0wed as Document No.
<br />2, 0
<br />Grantor.,,
<br />—
<br />Grantee_
<br />NuMerfcai
<br />I
<br />`s ! I
<br />X
<br />Sol
<br />Of subparagraph IAI, or
<br />ICI With Recorder of Deeds of Tba Damn m Columbia In
<br />the office of the Recorder of Deeds of the Distinct of Columbia, if
<br />the property subject TO the lien Is Situated in the District of
<br />Columbia.
<br />17ISdus of Properly Sulryer To Lien. For Purposes of
<br />Paragraph, nl and t41, property shall be deemed to be situated
<br />IAIReal Properly. In the case at real property, at its
<br />Physical location: or
<br />IBI Personal Property. In the rase of personal properly.
<br />whether tangible or mporgibe, at the restftce of the
<br />taxpayer at the time the notice of lien is filed
<br />Far purposes of Paragraph 1211111, the residence of a corporation
<br />or partnership shall be deemed to be the place at which the
<br />praxloal executes office of the fasiness is located, ems the
<br />residence of a taxpayer whose residence Is without the Unted
<br />States shall be deemed to be In the District of Columbia.
<br />131 Farm The form and content of the notice
<br />referred to in subsection lei shall be prescribed by the
<br />Secretary Such police shall he valid notwithstanding any
<br />other orovsmn of taw regarding the form or content of a
<br />'ratite of hen
<br />secoa i Of uwpcses . rnis
<br />'11 rnlllfN RWe. — Unles; r.ahce f!!'.en .s milted rn
<br />me manner orescnbed it: paragraph 12' Munn` me tequued
<br />tabling period, such notice of hen shat) be neaten as hied oo the
<br />date on which n is filed he accordance with subsection Ili aher
<br />the expiration of such ailing period
<br />121 � ti
<br />Fa Fft — 4 notice of her. 'ehlao
<br />daring the u required rehlmg period snail be etterwo only
<br />W
<br />Id such nonce of hen is reeled m the office m which the
<br />anal notice of hen was filed, and
<br />fill m the use of rail property. the fact of refilmg -s
<br />entered Ono recorded in en inaet to the extent requ ;ted C4
<br />subsection 111141, and
<br />(BI m any Coal h N4aeh, go days er more Prar to me date
<br />Of a ref ling Of notice of lien under subparagraph fill, the
<br />Secretary received written information fm the manner
<br />Prescribed m regulations issued Dv the Secretaryi
<br />concerning a change in the texpaye%s re$ideme. 11 a notice
<br />of lull lien iS also flied m accordance with subsection Ifs in
<br />the Slate m which such residence b lu�atec
<br />8
<br />131 f awf7 PW� — Is The cw of
<br />any notice, a ban, the term °required -;M Period" meats
<br />IN the —M i 30 delta efts that Pop crude,
<br />of 6 years after the time of tfat R=Umem of the Cox W
<br />"I The drat veer Period eit� with brat ertpipbpn of 6 ya..
<br />after the at the Pretedng regt®red refilmg puW far
<br />such notice of lien.
<br />Sec. 6325. Release Of Lien Or Discharge
<br />(�
<br />Of Property.
<br />lal Rnbeee Of LiML — &tfen to Such regtde
<br />bins as the Secretary may prescribe, the Secretary SW
<br />Issue a certificate of release of any hen Imposed with respell m
<br />my 'memo' reiw
<br />veeZax rot lops #= 30 days after the day on
<br />which
<br />M Liability Sata6ed or Unenforceable The Sacrepn
<br />finds that the habihry for the amount assessed, together with ail
<br />interest In respect thereof, foes been tufty saaabed or ties
<br />bacteria htgedy unenforceable; or
<br />121 Bond ARepted. There IS furtnshed to the Secretary and
<br />accepted by him a bond that Is tandniwatd upon the payment of
<br />the amount assessed. together with ail Interest in raspgr7
<br />thereof, Will the ume prescribed ov saw 1mpudl any
<br />"nenaon of such I melt and that is in accordance wtth such
<br />requnements relating to terms, cariditwns, and form of The bond
<br />and ""'Ifs thereon, aS may he specified by such regulations
<br />Sec. 6103. Confidentiality and Disclosure
<br />Of Returns and Return Information.
<br />Al Bodmi a of Capin RMN +W fkmm
<br />kdermatpn Fa Tax AdRMNM n p"M —
<br />f21 Disclosure of amount at outstanding hen If a Hence or
<br />Iien has been filed pursuant to section 632310, the amount of ins
<br />suaranang obligation secured by such ban may be disposed to
<br />any Person who furmahas $etisfaCMOry wfihen evidence that he
<br />has a fight in the property s,a,= to such hen of "'rends I,
<br />obtain aright m such property
<br />L-
<br />7
<br />��a
<br />
|