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<br />Sec. 6321. Lien For Taxes.
<br />If arty pow fietwo to coy am tax neglects or raiuses in
<br />Oat• the was ether demand, the amount finduding any inter
<br />son, additional smont, addition to tax, or Nmmble pmaf
<br />together wish h arty cm Wt hecy accrue in addition them!
<br />" be a hen in low of ire Unocal Stoics Won OR prWety
<br />and rights to pip", Whoever er recl at personal, belonging
<br />to such 1.
<br />Sec. 6322. Period Of Lien.
<br />Unless another data a WW k* teed bY- Ire, ire lien
<br />loused by MM 6321 sffoll sties s the time da'eawrrwit
<br />s rtwle and gadi aandruse wail the hobbiry for dm en oum so
<br />coalesced for a lud rnwit against IN tarpor"T anwv OUT of
<br />w& heal as ssmcfed or becomes unentorcaebie by reason
<br />of wo of ime
<br />Sec. 6323. Validity and Priority Against
<br />Certain Persons.
<br />tot hillihowt; N"M of sgvj* I I,
<br />The loon mippaad by som 8321 gill ran be Witt p NNW
<br />airy cwthi r, fear at a seWthy moment. mechanic's
<br />Ymer, of judgnant ken ctedimr until naihal thereof when
<br />mega the mMremma of wheemio , III Ms hoer find by
<br />the Sureary.
<br />ton Fill Fir Cwun WAFM EM
<br />TVA10 NWM M — Even though notice of a lien
<br />imposed by noon 6321 has been fib, such ken shall nor be
<br />who
<br />91 tip FM Rq No* Fink —
<br />Illpha For Rh% - The mince referred to in sub
<br />esctan her gag be filed
<br />Ia LWW Stare lava.
<br />ill peg Pyapmty. In hhe ape of reel property, in one
<br />plkp seem the Sea led tie actually, or other povemmmtel
<br />sAiY*". a deepneud by the lows of aft Sim, in
<br />Whig+ the VWIY PAIM to die ken b MUIWi and
<br />kilPMeaal Property. In the Cecil of pmaml
<br />�Wdiede Mook or inpnole, in ON Oft
<br />i Ra Sine br the oeeny, ad GOW pewnnnmal
<br />oobd riaiar 1, p ca dtapeehed by the I of cxf Stec,
<br />m who the PlowiY Kitten to the lien is mecesd:
<br />or
<br />0110hh Cork Df Dollw Cam ln the o9ita al the deck al
<br />the Ikand Sum dwan cant for the IudCbl district n WhIth
<br />the ptepaty PjW to Iwo s s usted, whenever the Sam has;
<br />wt by lew dwlhneesd arm 06% Aflch mats the ropuirements
<br />of subparagraph IN', or
<br />ClWhh %oorderOf_Bomb Of The Dow Of COW"", in
<br />the office of the Recorder of Deeds at the Disinct of Columbia, it
<br />the propery aublat to the ken is stunted in the DMrrct al
<br />Columbia.
<br />171 Sale; Of Property Subject To lien. For purposes of
<br />paragraphs Ill and WI, property shell he deemed to be stuatad
<br />IAIFIu1 Property. In the rase of real property, at its
<br />phpgcal location: or
<br />let Persoal Property. In the case of personal prapeni
<br />Whether tangible or MW41 le, or the residence of mF
<br />tagaye at the time the notice of lien is filed
<br />For purposes at paragraph [2) 15, the residence of a corporation
<br />or concealed gap be deemed to be the PMM a which the
<br />plobbism svattkes ON" of the losionsom a hard, Wto On
<br />firdeicta of a tpmsyer whop residence is whhem the Urmad
<br />States shelf be deemed to be m the Demcr of Columba
<br />131 Farm. The form sit conmm of the nonce
<br />offered to in subsection lal gall he prescribed by the
<br />Secretary. Such notice shall as heht notwithstanding any
<br />Other Ottymon of law regarding The Corm or Conlon! of a
<br />notice of he
<br />Igl P4fk4 Of N16M — For purposes of ms
<br />section
<br />Ili Gmd M. — Uolotg nice at lien its refiad in
<br />the manner prescriaed in denigration 12) dung the required
<br />refihng peed, such notice of hen gall be Treated as filed on the
<br />dote on rAaeh if to filed Tin accardence with subsection, Ili h after
<br />the expiration of such refdrrg lanai.
<br />121 MM FV Fft — A notice of Hen rehnO
<br />during the remaral reRHng period Wall be ehpctnre only
<br />W it
<br />III such notice of hen is rafted in the Office inn which the
<br />door notice of hen sup filed, as
<br />(Rim the close of tool propem the fat it refining is
<br />entered end recorded in in any to The atwit returned by
<br />sukecctan M NI: era
<br />f9l in dry Islam which, gD do Or moss; Frier,00 the dole
<br />of o r*q of Molow at km M* W. The
<br />Socinery racelWed Wotan rrdamaom to the mwWar
<br />prpciibed in regulations eciad hY me Secretary,
<br />concerning a change in the toxecyds residence, if a narlca
<br />of such Hen is ago flod !r accordance with subsection If in
<br />The Sate in which such incidence Io Idcetad
<br />I
<br />fd! — In t e we of
<br />' A ft imejeser located on o g 30 dres elan The evienaturn
<br />of 6 Wall after the dent of lire rassessmosm of me tat, and
<br />IBIthe aaeryeer period shekg With the seasonal of 6 vears
<br />other the td= of the retpmed falling Dow or
<br />such notice of hen.
<br />Sec. 6325. Release Of Lien Or Disftrge
<br />Of Property.
<br />al Rd= Of UIL — Sual to sou':
<br />foss as Or secretary MBY Velocities. The socievoy, sw
<br />souse a of rrdw of dry tan impow War raw to
<br />par Kemal revwnis lox -M then 30 days ether does *v on
<br />fr11 Laid Sliftheined or Unenlotceddis The Spry
<br />finds that The keti ty for the amaum nowt, WWW Won ell
<br />Imefem in Matt thereof, has bent jah SnghW or lac
<br />"corns legahy wwdul : ac
<br />121 Bona Accpeed There s Anmely d m fie Semwy pa,
<br />accephed W ran a WHO tats upon die P"MW, at
<br />The attaupn no ad. togedter with g! Imefecc sn raw.
<br />mmeaf, written the time proserfisd ov low are
<br />enemon of such teal, ant that s in rectordom With such
<br />regNramana leaag to Terms, comilimms, and form of Tft tratic
<br />and sureties thertmn, as rray be seecieo try sub neguirmans
<br />Sec. 6103. Confidentiality and Disclosure
<br />of Returns and Return Information.
<br />Ikl 0, * of cow Iwlna fad bw
<br />1 i Fur 7U A, —
<br />i2l Dr+icdosure of amoan at hen, f! a raow d
<br />ien has been No purs ssm m ahem Ill, the pmoum of tie
<br />tuUandi g othiphim soturvd by to rich mft� be desclow to
<br />any Perm who turrachas atahtmty Worw svbptax dot he
<br />has 9 fght in the a'Warty K"w to so ken or mtands id
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