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Excerpts From WwW RIYm Cods
<br />Sec. 6321. Lien For Taxes.
<br />If any person liable (o pay any tax neglect; of refuses to
<br />Day the same after demand, the amount bodudmg dry Inter
<br />est. adWhpnal amount, adthhon to tax, or assessable penally,
<br />together 0oth any costs that may nerve in iddmon thereto)
<br />shelf be a lien in farar of the United States upon all properly
<br />and Wilts to propvty, whether real ar personal, belonging
<br />to Such person
<br />Sec. 6322. Period Of Lien.
<br />UMess another date m Wetaf" hired by law, the lien
<br />impose) N seam" 6321 shelf aloe at the lime the assessmem
<br />s made and shelf continue until the lability for the amount so
<br />assessec Or a ;udgmem against the taxpayer arising out of
<br />Spch iaMAtyi S `,I 'shed Of becomes a :ienfniceable. by
<br />of tabse, of lime
<br />Sec. 6323. Validity and Priority Against
<br />Certain Persons.
<br />a! PNOM al flint,: Of Werests,
<br />Mohnies !Nell% AW l lMl
<br />,he,- ;mpesed by season f,321 shall Pot up. +aim as against
<br />any p¢yrtriase:, holder or d sectom, rtl"es'. mecra,lc
<br />h8ticr. J PaNmeart lien : "rear,,, urn! nahCe Ihereot 'NniCn
<br />meets me 'PtEw.'ernenis roosecni ,, if, has been I a,
<br />the Secretary
<br />��b,;y PflMcbm Fir Cutlin NnlKests Even
<br />b* Nedw FW t•ruy+ t •t
<br />,rnogal nY seLtfar d37• 'b5 J e.:- Yuc .' iha�l 1 ti,
<br />.pad
<br />Ph= Fsf Rkj Meer, Film. —
<br />rt)Place
<br />were, a! % "a tw en
<br />A under rate,a:w
<br />a +'tca' �'aperrx ,., .� ,rase al 'rd• ;;'?pea. .�
<br />uMLe iY+mt. - 4 State ;,I' Trr ,. l:f'lix v: ;1h u! if,vi -in ila;
<br />4uWA11en7 as 1es7,w"c The $Wt f tTgil Stale
<br />M h '!it pr pi, * ' fr"n,ct e ' .. -T, t
<br />Dr,Wilir M411 W sing t o n drrg n F N;r.P
<br />w1rer- the 54te let the = punry. of etr:ei inlyermuema
<br />wtid.-rn�rarh. as tfesrttnater. ;n t•" '.a W- ;ter
<br />r. .�p,,<p. •.. E'CSer, .. , •;MKI
<br />Weh ;;f x U 9s;'Lt . "it 91T. r
<br />the „xtad cif 9ks get :,n rr id•cra 7 r� wort
<br />trw DtDQterIV '+flpf+etl `G eFf, h 5i!ird =eat whn;ipt,er the -:.lie rips
<br />'tor iri ueai desrghated cMe nMrto .Mira; •ra•n:; !rte •rn ;a,r,m,mrs
<br />n
<br />3 o
<br />z
<br />AP* "l +s documonf Kb.
<br />01 85�-.. 0 I_i 6 21 2 I i
<br />Grantor
<br />� I Granttte � � f
<br />Numeric_a! _��
<br />r
<br />�it� K A
<br />rM
<br />�t tile. .., i
<br />of subparagraph iiu, a �.
<br />iCi With Recorow Of Deals Ut the District Of Columbia. of
<br />the office of the Recorder of Deeds of imp. District of Catu Z, d
<br />the property subject TO the Iron Is vtualed In the Drstlict of
<br />Columbia
<br />'71Situs Of Property Suhlect 1n lien For purposes lif
<br />Paragraphs !11 and Ill. pmperiy shall he deamad to he shoaled
<br />IN Real Property. !n the case pt real prop '; at ,c
<br />Physical location; m
<br />101 Personal Property. In ire case at personal property,
<br />whether tangible or intangible, at ;he residence of the
<br />Taxpayer at the time the notice of Hen s filed
<br />For purposes of paragraph I'l tot the residence if -urea -or parmershiD stall be deemed to be Ine diwe di wheel We
<br />pnrictoal..executive ditrer u[ The blames is Iodam4 and !ha'
<br />residence of a taxpayer whose residence .s wrtnew 'rte rJnaee
<br />States shall be deemed to be to the District of Cmumtna
<br />r31 Form 'he than and 'ontei f n, ;,•
<br />'aie,rad to r a ,sec• nc at shat tie ,i, cs_r.ne - „e
<br />Set rrt ity Such r.l p :haC Ili, jaqu hi WIii sir rq r
<br />,ihp Pr n, nn I -Inv ,:gird rig ,
<br />'n.i ri Qt ter.
<br />X Reading Of %tire.
<br />Gwwd Rule. — .
<br />°[ nanror pu5r Uia7 ,a +ay aU' dr P Na,lon
<br />t"h "'W( S'r�frt _,r, •n(•
<br />Nn;tn ,� rice m 3,Ca'ndr ;w, yxi•' ;lu- r,.. :f �1IE•
<br />aep.rar or of ;rrn ;etrhn9 oenud
<br />Plin Fm g P ,,ee
<br />aunng tht �eumrel rehrmr� prrrm ?,tiai
<br />I�
<br />1, nJ .r r Tit Hen i, (: f„ •f i• - N!.., i.. „
<br />010, of rte!, NW NPR. ariC
<br />nl,r me tir.e ex (•I iii •..r v rr •ulii
<br />,Fit m dny ese �n which. RlLday n+ man, onnr hr the dau'
<br />TO a rehero of nonce nl lien urldrr suhUaragraun .Ai me
<br />�rcrWflry 'ecew.”, w•ttai minrnutl „yl °n •aArrn.•
<br />t •es„ Ite•tt :gqu,at sir,; nsueu nv :
<br />A
<br />1' Rlfililg, Period
<br />trl Ina rose •,!
<br />any notice of lien, the term "tegtgfed rehlirrg period•' m%en
<br />Al the oneyear penal ending 3[,' days aher the e,D,,an,r.
<br />of 6 years after the dare of the esse4smP.m of ,he tax, and
<br />S the one year period ending with the expiration of 6 years
<br />after the Close, at the preceding reowrea rel ing period far
<br />such natirc• nl lien
<br />Sec. 6325. Release Of Lion Or Discharge
<br />Of Property.
<br />13114016M Of Liar. — Si.ib e ! Ic >ucn regcia
<br />•eras .e i eta "'ai J Es 2re ^e a retar'r sna •
<br />.astc e- eni',Ula at ru,eese y ;jnt lien rt rose nl N respect tc
<br />any mama' revnn,e 'ex hat rarer +`:an r ::ay.. Ahlo rie day o^
<br />Nhicn
<br />1 a *r
<br />",I at the lab) 1 ^ :9 am,o a.GCici'0 1_ :r ,r NOT a.
<br />rPSDetr .,as
<br />•.c r^ie ',golf, auP teat, _�
<br />h r.
<br />E ..illy .r .,,
<br />_ 'i hen• �t
<br />., Dr
<br />-: .. : • .ores ::err, xu . ,,, ,
<br />5,-
<br />aW T ) ..
<br />........
<br />"_Ill_ - 11 .. t is uf:l,• � : ;f��
<br />p di timaci,..
<br />Sec 6103 CDnfidentlaifty grid DIsclosure
<br />Of Returns and Return Informarlon
<br />Dis hm of Clutsitt RMEEIS Ned pedal
<br />InfmmatroR For Tex Aiwil trltfen PupwL --
<br />�r'li Y•d rig]nirgal P ,L E i ,
<br />s su
<br />'Nhr. 5ill 4l. ,:l W .i_is 7C.”.
<br />hi) 3 r hp preJe,9 ti'flfa a Sr.' ,
<br />I
<br />f:lgqqg
<br />ilk!
<br />N
<br />I
<br />'
<br />ry
<br />� I1
<br />mi
<br />=1
<br />Excerpts From WwW RIYm Cods
<br />Sec. 6321. Lien For Taxes.
<br />If any person liable (o pay any tax neglect; of refuses to
<br />Day the same after demand, the amount bodudmg dry Inter
<br />est. adWhpnal amount, adthhon to tax, or assessable penally,
<br />together 0oth any costs that may nerve in iddmon thereto)
<br />shelf be a lien in farar of the United States upon all properly
<br />and Wilts to propvty, whether real ar personal, belonging
<br />to Such person
<br />Sec. 6322. Period Of Lien.
<br />UMess another date m Wetaf" hired by law, the lien
<br />impose) N seam" 6321 shelf aloe at the lime the assessmem
<br />s made and shelf continue until the lability for the amount so
<br />assessec Or a ;udgmem against the taxpayer arising out of
<br />Spch iaMAtyi S `,I 'shed Of becomes a :ienfniceable. by
<br />of tabse, of lime
<br />Sec. 6323. Validity and Priority Against
<br />Certain Persons.
<br />a! PNOM al flint,: Of Werests,
<br />Mohnies !Nell% AW l lMl
<br />,he,- ;mpesed by season f,321 shall Pot up. +aim as against
<br />any p¢yrtriase:, holder or d sectom, rtl"es'. mecra,lc
<br />h8ticr. J PaNmeart lien : "rear,,, urn! nahCe Ihereot 'NniCn
<br />meets me 'PtEw.'ernenis roosecni ,, if, has been I a,
<br />the Secretary
<br />��b,;y PflMcbm Fir Cutlin NnlKests Even
<br />b* Nedw FW t•ruy+ t •t
<br />,rnogal nY seLtfar d37• 'b5 J e.:- Yuc .' iha�l 1 ti,
<br />.pad
<br />Ph= Fsf Rkj Meer, Film. —
<br />rt)Place
<br />were, a! % "a tw en
<br />A under rate,a:w
<br />a +'tca' �'aperrx ,., .� ,rase al 'rd• ;;'?pea. .�
<br />uMLe iY+mt. - 4 State ;,I' Trr ,. l:f'lix v: ;1h u! if,vi -in ila;
<br />4uWA11en7 as 1es7,w"c The $Wt f tTgil Stale
<br />M h '!it pr pi, * ' fr"n,ct e ' .. -T, t
<br />Dr,Wilir M411 W sing t o n drrg n F N;r.P
<br />w1rer- the 54te let the = punry. of etr:ei inlyermuema
<br />wtid.-rn�rarh. as tfesrttnater. ;n t•" '.a W- ;ter
<br />r. .�p,,<p. •.. E'CSer, .. , •;MKI
<br />Weh ;;f x U 9s;'Lt . "it 91T. r
<br />the „xtad cif 9ks get :,n rr id•cra 7 r� wort
<br />trw DtDQterIV '+flpf+etl `G eFf, h 5i!ird =eat whn;ipt,er the -:.lie rips
<br />'tor iri ueai desrghated cMe nMrto .Mira; •ra•n:; !rte •rn ;a,r,m,mrs
<br />n
<br />3 o
<br />z
<br />AP* "l +s documonf Kb.
<br />01 85�-.. 0 I_i 6 21 2 I i
<br />Grantor
<br />� I Granttte � � f
<br />Numeric_a! _��
<br />r
<br />�it� K A
<br />rM
<br />�t tile. .., i
<br />of subparagraph iiu, a �.
<br />iCi With Recorow Of Deals Ut the District Of Columbia. of
<br />the office of the Recorder of Deeds of imp. District of Catu Z, d
<br />the property subject TO the Iron Is vtualed In the Drstlict of
<br />Columbia
<br />'71Situs Of Property Suhlect 1n lien For purposes lif
<br />Paragraphs !11 and Ill. pmperiy shall he deamad to he shoaled
<br />IN Real Property. !n the case pt real prop '; at ,c
<br />Physical location; m
<br />101 Personal Property. In ire case at personal property,
<br />whether tangible or intangible, at ;he residence of the
<br />Taxpayer at the time the notice of Hen s filed
<br />For purposes of paragraph I'l tot the residence if -urea -or parmershiD stall be deemed to be Ine diwe di wheel We
<br />pnrictoal..executive ditrer u[ The blames is Iodam4 and !ha'
<br />residence of a taxpayer whose residence .s wrtnew 'rte rJnaee
<br />States shall be deemed to be to the District of Cmumtna
<br />r31 Form 'he than and 'ontei f n, ;,•
<br />'aie,rad to r a ,sec• nc at shat tie ,i, cs_r.ne - „e
<br />Set rrt ity Such r.l p :haC Ili, jaqu hi WIii sir rq r
<br />,ihp Pr n, nn I -Inv ,:gird rig ,
<br />'n.i ri Qt ter.
<br />X Reading Of %tire.
<br />Gwwd Rule. — .
<br />°[ nanror pu5r Uia7 ,a +ay aU' dr P Na,lon
<br />t"h "'W( S'r�frt _,r, •n(•
<br />Nn;tn ,� rice m 3,Ca'ndr ;w, yxi•' ;lu- r,.. :f �1IE•
<br />aep.rar or of ;rrn ;etrhn9 oenud
<br />Plin Fm g P ,,ee
<br />aunng tht �eumrel rehrmr� prrrm ?,tiai
<br />I�
<br />1, nJ .r r Tit Hen i, (: f„ •f i• - N!.., i.. „
<br />010, of rte!, NW NPR. ariC
<br />nl,r me tir.e ex (•I iii •..r v rr •ulii
<br />,Fit m dny ese �n which. RlLday n+ man, onnr hr the dau'
<br />TO a rehero of nonce nl lien urldrr suhUaragraun .Ai me
<br />�rcrWflry 'ecew.”, w•ttai minrnutl „yl °n •aArrn.•
<br />t •es„ Ite•tt :gqu,at sir,; nsueu nv :
<br />A
<br />1' Rlfililg, Period
<br />trl Ina rose •,!
<br />any notice of lien, the term "tegtgfed rehlirrg period•' m%en
<br />Al the oneyear penal ending 3[,' days aher the e,D,,an,r.
<br />of 6 years after the dare of the esse4smP.m of ,he tax, and
<br />S the one year period ending with the expiration of 6 years
<br />after the Close, at the preceding reowrea rel ing period far
<br />such natirc• nl lien
<br />Sec. 6325. Release Of Lion Or Discharge
<br />Of Property.
<br />13114016M Of Liar. — Si.ib e ! Ic >ucn regcia
<br />•eras .e i eta "'ai J Es 2re ^e a retar'r sna •
<br />.astc e- eni',Ula at ru,eese y ;jnt lien rt rose nl N respect tc
<br />any mama' revnn,e 'ex hat rarer +`:an r ::ay.. Ahlo rie day o^
<br />Nhicn
<br />1 a *r
<br />",I at the lab) 1 ^ :9 am,o a.GCici'0 1_ :r ,r NOT a.
<br />rPSDetr .,as
<br />•.c r^ie ',golf, auP teat, _�
<br />h r.
<br />E ..illy .r .,,
<br />_ 'i hen• �t
<br />., Dr
<br />-: .. : • .ores ::err, xu . ,,, ,
<br />5,-
<br />aW T ) ..
<br />........
<br />"_Ill_ - 11 .. t is uf:l,• � : ;f��
<br />p di timaci,..
<br />Sec 6103 CDnfidentlaifty grid DIsclosure
<br />Of Returns and Return Informarlon
<br />Dis hm of Clutsitt RMEEIS Ned pedal
<br />InfmmatroR For Tex Aiwil trltfen PupwL --
<br />�r'li Y•d rig]nirgal P ,L E i ,
<br />s su
<br />'Nhr. 5ill 4l. ,:l W .i_is 7C.”.
<br />hi) 3 r hp preJe,9 ti'flfa a Sr.' ,
<br />I
<br />f:lgqqg
<br />ilk!
<br />
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