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<br />Uarpls F_ Internal RMlIlIe Code
<br />
<br />Sec. 632 L Lien For Taxes,
<br />" llIII penon I..... III pay any lax neglect< Of telu"" II
<br />pay tlle same aI1er demand, tile a_nl ll/wud'lIlI an, lOts'
<br />est idd_ ......nt addmon to lax. ot .~ penaltj,
<br />lllpllIer Wllll. llIII CGsl5 lllal ..., ow... In add,l"" I~..
<br />.. be a IlIA \lI.~1lle ~ Slates upon all Il'OllIIW
<br />:" ..::.:.~' ~ lWl ot pmonal ~
<br />
<br />Sec. 6322, Period Of lien.
<br />
<br />.~~ ..""-~ ...~ -., -~.....'''' .,.,.,.,... 4.:- '=- ..,- 'b~
<br />I""","" by _~3211'llIb;" ,,'u.; fim"tlle'~t
<br />~ ...... _ c_ uobl tlle Ilablltty for tlle alllOllnlso
<br />- for a I~ acaiMt tlle taxpayer ""Ill( Olrt ot
<br />lUCb loaiotIty) " _hod 01 becmnes ulll!llfort.eabl by '''"'''''
<br />oI_oIhme
<br />
<br />Sec. 6323. Validity and Priority Against
<br />Certam Persons,
<br />~) "-'--'So HeIdeIs 01 Seairity I....
<br />IIIcIIMic's u.n.s, And ~ I.Jeft CrediIats. '
<br />The Ilen Il1lpOIIll by _ 6321 _ not be ..lid as <galnll
<br />.., pup.:IlISer, hoIdet 01 a lilICunly Inter"'. "*hamc,
<br />lienor, 01 (VIl&menl1len credilOl untJf nOOce thelecf which
<br />_tller~of",bse<;llOIlmh.._liledb'/
<br />tlle Socrelaoy
<br />
<br />(b) I'laIIdieIl Fer CIrtIin IlllImts Ewa
<br />TlllltllIIeIice FlIId.. . h.n though I1O!lCe 01 a hen
<br />"""""" by _ 6321 has been II"". "lCh I"", shlil no! be
<br />-,
<br />(l) PIICI Fer FlInI NItice; Form. .
<br />(I) Plato fa< FlhllC- ' rile _ "red 10 In "'I>
<br />_(I/_bel"'" .
<br />tAl UIlRr S!lIIll IDs
<br />(I)RtelP__ l.tlle<:ost:ofreollJrn!lOllr.ln_
<br />office IIltlltIt tlle S!lIIll (01 tlle ccunIy, 01 otlle< ,.....nm..lt.
<br />II sufJdioaioiool. IS desicoataI by tllo laws of such SlaIe. to
<br />wlhcll tlle I"-'Y suII10tllll tlle Ilen II SIt_I. and
<br />
<br />W f--' P~ In tlle "'" 01 POl>olIlII
<br />lI'IlIII1J. wtIItller __ 01 ..... In one office
<br />lfII1lm tlle State (01 tile """''' or _ ilDW'nmonlll
<br />sulld_). .. ~ by tile la", 'I luch Slate
<br />In wtMc:h the plOpIfry ~t to the hen I~ srlU,Itt!d,
<br />or
<br />1II W\l1I a.n Ot IlGIncI Court. In the ollie. .llhe c!er.
<br />01 tlle UlIiIId Stah:o dl$\n<1 ClJtIf1 tot lilt JUdIC..I dlstrlCI Oil
<br />wIIiell lilt ~ ~t t.lito i! "'uaIed. .""_Ihe
<br />State has lIOIlIJ "" ~ DIll! of he. wl1<<:h n...t> ,""
<br />~ ollllb\lO<*fJOl)b (a). or
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<br />l.tJ Wrth R<<>1fd<f 01 Ooed, 01 The Ilism.:t 01 CDlu_..
<br />III 1!I!1lIIlIlt1lMlle1lmttl!tllf1ll!lld!r a1...1li!Ml:tlltll!iMll_'
<br />" tlle 1ll0ll€r!y subtoct to the hen II ~!uatt!ll '" the ilIst'lCl 01
<br />CoIumbta,
<br />(2) 51tH III PRlllI1'/ Sulrtetl Ill...... ~ _Ill,
<br />_.pIt, :Ii ,nd 14) propt!l\y sl!IlI be dtemed III lit
<br />Sltu'"ed
<br />~~~'" lnllle<;ase q11~~.-\\"I~
<br />(8) Porsor..1 P'Dll€f1Y . In Ih. c... ot penonaI JllllIII!fIY.
<br />"<hethe. lH(illIIIOf mClqIllIe. al the ltSifeftce. oUllI
<br />tUPfYN at the fiEm the notK:e of htn 15 hled.
<br />fOl llOI_ of parapplt (2) (8), tne leSldence 01 . COljlO<O-
<br />tJOlI 01 lIOII"","", _ lie _ III he the Jliaa ahrfudl
<br />me ~ if..IttU1I'I'e oince or mtr -DVSIftm rs tOCatei:J. ano
<br />t1Ie rl!Sld<na! of a laxpayer whose 1lSIdern:e II wlt1loul the
<br />U_ Sta1es _I be d_to be In "'" IlGIncI of CoIumbla
<br />(Jl fonn the IOfm and COII!eflt of the notice
<br />leterroo to ,n suboecl"", (.) sIlall be Illescflbed by the
<br />Secrelarp Soch IlO1KO <haW Ill! ,alill notwlthstlnd.fltl any
<br />otMi PHMUKt of law regafthnR: the iorm or content of a
<br />fK)hce of lien
<br />
<br />III.! ReIiIinc 01 Notice. fOl ~u,..".. 01 'h"
<br />~tt{}n
<br />
<br />m GelleralIIuIe. ' Unle<s _ of I"'" II roll"" '"
<br />the manntr pt\!SCfl1lod '" palOIfapb (2) dlJflng the ,""uued
<br />rehhng !l<<1Od. 'uch nobee of !i.n IlIalI be ltlIOIed as ,r"" on
<br />the d.te DO """" Illl hied (In accordance With SU_ In )
<br />."" ::'" e,piration oIluch refrlifltl !l<<1Od
<br />
<br />.7) PfIce Far r_ . A notICe ot I... r.f,1ed
<br />dUfl~ t~ II'qUIIIll re!i!ing porlOll \hail il'lefle<,tl'le only .
<br />
<br />(t} such nobce 01 her. IS tefIlOO In tftP. offICe In wtuch
<br />the pt10f nohce of !ten WIS hled. and
<br />M :n thf use 01 rem ptwert) ttte fad of rettlmf 1<,
<br />entfM'ed and fecorded In an ulde. Ii) Ute tUtcnt mQUQd bJI
<br />~tJOlIfO(4r.1I1d .
<br />fBl In.., cml3>~, 1911&;.., mdrt_liI.tlle dale
<br />of , refIImc of noln of fteIt ... ~ tAl. the
<br />~retafy feteM!O wnttefi lo:fotmat1OJ1 {in file tnIltftffl'
<br />prescribed 'n regulallOlll ,_ by the Secrelarp!
<br />VJflCernlflg i ctl~ If) the talpeyet'~ tMe-nee If a ~
<br />of such hef! l'i. I!tsa flI<<t 11) iKcord.mcr Witt! sub$ftC1Kffi tn
<br />If! ttle Stlte 'n ".ruch Mil !MerKt ,~ VX.1tej
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<br />REi;: .OF DEEDS,
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<br />~ 6t:"'-=~-='tr"'JIi;_1i.
<br />(IIl1lle """""'...;......,_..~t
<br />,..1IIIr lilt $0.;81.,..........,....1'_
<br />porlOd tor $OC!I1I9IU III lien.
<br />
<br />.;...... . hi tile _ <II
<br />
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<br />~'m:
<br />,..p, ~~
<br />(a) II*- 01 I,ien. SuI\IICl III
<br />iJofll..tbi!~llIIf__tlle'
<br />_,a~.....lJ("'.......... r
<br />LUBflJnJWI_I~1ii" .
<br />on wIlich .
<br />(I) UalllIity StlIsIiod 01 ~. . The SlmIIoy
<br />finds lllaltlle liIbItiIy tor tlle __ ......, ........ ....
<br />aU mtemt lit rell*t tllenIel. lIIs 11M """ IIItIIiId or ..
<br />- ioplIy .1leIllGn:ecfIIe 01 .
<br />I2J BollII ~. . 1lle1e IS '..... 1D lilt SIaeIIIy
<br />II1d ac<:I\lllld by """ ,bond lllal BCIIlIlIiII8IIlIIIlIIIIIlle..,.
<br />meRt 01 tlle amount _. ........... ell illIImt ill Ie-
<br />speer th<teoI. lfII1lm tbi! fimelllSlillll/ by.. ~ ..,
<br />ex_ oI.such """'t. ... thai is ill ~ ... .
<br />~ reIaImg III terms, ~ lIItIIlDmt "lilt
<br />bond II1d sumies tlleI1un. as mer be ~ It9 ......
<br />bon'.
<br />
<br />
<br />
<br />Sec. 6103, ConfidentialitJ and 0iscI0slIre
<br />of Returns and Return' Information.
<br />(0) 0IIcIIIln at CRII ... ........
<br />IIlfamIItiaft Far Tu ..1;Rt............ .
<br />(2) lJIscIosuq 01 3llMllIIIt 01 0IIlIlIIIdiIII- . II . ..
<br />of ... _ '*" -...-.............4I-........t.
<br />ollht~~__by~~,1
<br />clDsarI"; ani! .... 1fliU.._:1aliIfactory wriIleIl
<br />..~thal~_.,nchtin l!Ie;~lllIljettto.
<br />'lien tr rn~~ 1'.10 'oIltatll1 ncht In fidl iR'operly. .
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