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<br />~afctr~rp~s Frt~rtt ik~~rnai i~atrettlue Ct~da
<br />Pf any laa~rson tdattde tax ttaty any tax. rregltaCis tar refuses forpay
<br />then sam~,~ ut~ir dettta~i, fhe amounf jPr~luddng ;any fnferest,
<br />adlpitlpnad arrtouni, addition to tax.., or assessable panaity,
<br />t~~iher with any c~~ that may accrt~ra in addition thtrefaa
<br />stuail tae a tisan in farror of the tlnlted ;5taies utaon a#! troperty
<br />arwd rffitits to properh ,whether real ar personal, bePengtng to
<br />stttah ptrsian, r~ yr{
<br />iflnlsss tsnother cjafq is specfffcatfy fixed f>y tarty, fife Ginn im-
<br />paseif ~y secsiun 63~t skaatl aria at tics time the assessment
<br />is maaie ,a,ad sfsaPi continue unfif the ldaitPPty for the arnaunt so
<br />>ss's~asc~l (or a judgapent agafr~t the, iCUCpayer <trisirtg out ttf
<br />susft ffabr'sity) is satisfied ©rtaecomes unrenforceaf)le tsy reason
<br />e*,' lapse of titXSt3.
<br />i3C. ~7~~~. 'Va~1(~t~P +~t~d r PriOi`Ety
<br />d~~C'~,II1St ~~i'~c~l~'t f t~rl"SQI"iS,
<br />ia) '~~iffrCh~s+~r~i, Ha~drs i@f SpcUt'ity iaif~r-
<br />e~~t~, l~l~d~~ia~itr's Liepars, And .it~dgmant
<br />i.$~d1 ~Cftd6~f3r&. ~-1'he lien lrnpostad iffy set:tiern 632t shard
<br />rPtst tae utifPd as agaPnst any purchaser, fstytder of ;s security dn-
<br />tatlesi, fafechanf~'s ffengr, or ~ad,grnrrtit tteu c,rsditer sarafPP
<br />tiaf~ca ther80f Which aneets flits rCSqutramettfs tai sutasechon {f)
<br />fags fsrs fllrad by fhe Secretary.
<br />t~P P~rf~~~kttfd For Cr$rt~in inttarasts Even
<br />~`I~ott~l9 tr~a F~l~~ ~--1~r~n thaui~Pt rto#i~r oaf a 1't+~n irFr-
<br />~'secl t~f;seciton 3t has Oaers fit8q~, ,srscfa lien skald not fio
<br />yatit3~~
<br />(fi ~~ace nr F~ii~g Nee„ ~~ardm. _w
<br />?tl d'"lace ~i»' ~gfng.-'t`he notice-referred to in suls•
<br />s~ctirJn l"a) chaff be tftatf~-
<br />(A1 Plr~t too l;awrs,--
<br />1 P Prraperty,--tn the clasct of real property, to
<br />one cf#ice . watihfn tits State {or- the txaursty, or , Hiker
<br />gover;rer~ntal iatadiwfsfan), as designated fay than dews of
<br />sucta .;tarn, t[a whdch the property suhjecf eta the dlen is
<br />$ifuaftli; and
<br />jii) t=er~trras P?rtaperty.--ln tft~a cast;. ref personaf
<br />;arcp~rty, rrhener t,~nglude tar lnaassglf~ear, in one alflce
<br />wifhin t'rse State (or iht cn~nty, csr slicer gavtrnrrstnfad
<br />SL+t~C'~lvisdtani, a3 deslgnatttf by {tse9aws ref t>ucta Matt„ In
<br />wylcfr the property s~abiect to 'the lien is sftnated;
<br />cr
<br />f ~P ~Uitfa Cterdc C1t tilsttict Gtrgrt. ~--tn ffsE ufflce af- t'fssca
<br />celery r't the Unitas; 5€aieS distract 'court trot the judiciat
<br />ctlstrlrt in tvtsich t"s prupgriy ,;alaiect to lie;; is sPtuattd,
<br />whenever fife SLalaa has nisi 1"t~ dew ~,a ~igrrat.43+tl errs ofilioe .
<br />whi;.~l, sneers the equirtrnenl~; of ~ul5paragraph (ltj, qr'_
<br />i
<br />iGi ~r+tth ttaacordes f71 treads {)f 1"tie fldstrict of f;*ats~srr.
<br />taPm,~°-trs tht, ettit;rr Ur tdat, icctwrttr;r of tlaect:s rrd the
<br />tyistrtrt raf trattsnsfsla, kt the d~roptrfy sutaPea;t to ttaca tten is
<br />sttuafi on the PJistrict to-t CratumK~oa,
<br />tc} S,fus C)B froperty ••".iufaPtct So t.en.._-d or p,,srtrrase
<br />of paragraphs (t) antf (~&), propanty shad 4ar,~a steerrsed t+~a he
<br />sitta~ated,,..
<br />jA) ~s~at ~^r'rYperfy. -Isu the s:.A~sts rat real t,ra„bb,rt~e ;ar itF;
<br />jL3t ~hf9grtill &'rCapa,"~rty.-- ~~, $tat" i.- =i :ni~$d
<br />dsroptsd;, wfstf~her tan~s47d~ t:r~ ~ •:,~a„} kd:... s,c:: c~.
<br />aaf tfae ° w ~aytr at the to~nl,x fh, ssd~isk~ ~# diet, uci
<br />"nr pLr}an, ` ~;aragraph {2i{~,,), tree. rr~sretetm<:,a ra{ ,a carg{arrra~
<br />"tion ~+ pea 'rip ,Pratt tae drrerrtr;t'1 #a era, the tit,aa.ra afi whicfs
<br />ttae tanratip <~tCrrtlVe oftict tar tf1t? tlaaSlydea~ Eu i4aa~t§,te{t. sand
<br />the resideaact of a taxpayer swhosr re~,idtrsr;e "~ witPsour then
<br />United Sea#ea3 sh<'ttt tae rtttrrred fca ire its fhe, ~3istr+cr tai Colum-
<br />taia .
<br />4S) Form......{tse furrn and c~onteni a;t ttte~ rsutrce refer.
<br />s'ed tr~a in 5ofasectdon faj shall Sae prts~,t'rtred try tt~ie ;;eoretaty,
<br />such notice stsadi t~aa~ vadrd notwrfhstanc9isa~ raray ottrtr #asttutsien
<br />of law regardang fhe fortsr or~ cantcrrt ea9 ~ o,ufdt:e of di,,tra.
<br />jg) d~i~~in~ ~~~y~~1C~. ~tcar purtsusr :~ - ..~;,o._
<br />(t ~ eft~ara~i R f~i~„ --- tlntts's fl£3ttCe 6'".~# ia+ n ~; `i'f"~
<br />in the rraanner prrascritaed in paragraph (2j tlurPng the r ., d
<br />st;tidiratP pentad, sue~ta rtotice rat tren shdt3 ba treatett gas -, -1 on
<br />the date on whisk if rs fdded (tn accordance wrttrsutasecttor, ft j)
<br />alter the expiration of catch refdfittg ptaraatt.
<br />1~) Pi8C0 Far Fiiirtg. ~--ra, notice? r~# tsars r+:ftler#
<br />d'at'ing the required rehtPng perdod s,haat# he efttGhrrt r~~n2y•~
<br />yA) df sash saotice tat Rrerr rs tabled icy ~ftse e,"tit;e ass
<br />wtsicfs the prior notice ttf lden was titrst, and
<br />~~) In any. case in whicPs,9p days or more tarior to tiff
<br />daft of a refilPng tai notice ref 'diets under sraoparagrapta f~'P,
<br />the ~tcrt;ta+y receiartd writttrr informatiran tiro the rrsanoaer
<br />prtscridaaci in regulafions rssuect. fay titre ~tcretadry~ can
<br />cerntng a change ire than taxpayer"s resfdentse, 1{ a~natice
<br />of such 1`sen ds iatso tiled drt accursfanre with su6s.>scftora (f1
<br />irr the State its whtcfs Basch rtsldtnct rs lvcattcl.
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<br />H~qu'irgd ^~~~tilin~ ~'~r~ud.--tn tfae case r.^f
<br />arty notice crl _tftn~ fhe tE:rm ' "rssr~rairrsu as~ffhn~ fir"
<br />¢pi£'ai15...
<br />{A} the one~yr;ar persiBd errttttag :s,J days after the ex*
<br />cairatiran r„+t fro years after the dafe of ifam assr3s~rntnt of
<br />¢fst tax, and
<br />i~;i #:ht une-year par,cct endlrsg with tfa: f>xn"r.ss,~.;a u'
<br />-~s~rv after this odosc~ .., r,<, ;.-rw~edin~ reyurrtc! +;lrfata~
<br />.~r~?~j for ?st;cfa sas~t~d~~ tat -gar,
<br />~~tdi'c~E ~~ i^Q~~.i•~~.
<br />~sENn~e f ~i~is, ~ufbject , n ~_. ~'_c~,."
<br />t t P lAaalYilttV ~',~, :- _ entorceah.e.,.m
<br />t~at;3s treads that fate :;.rt . , tfae aanou..t a -ys~ ,
<br />as~gtfhtr ;~tth aii srattre~f In s. ,ct ihereot~ has ~~-s --.'V
<br />E:~Cz,tiea'1 gar rags taecoarse deb y : arf~ atria. or
<br />!2d ilostd Paeyafed - - ,a 9s fttrnisfted xo the
<br />+ .r r -~ €apted h~y non': b. C4Pri ~: ~:;C
<br />..~ ~. ~wt of fife arsao~; nt _ ~.r ,F-~. i'i
<br />w~ t Bfsereof. v .
<br />~'; reuiih ~#r6~t1 t~m... _ bc~i~delat~ * >„
<br />arts, id #orrn rrt "re 9tt 5atretta>
<br />.y faaa specified flay such a~~t~r~:atatkns,
<br />~rec;. ~ ~i~ifid~n~iity end +~~-
<br />~~ ~ i~~~i~~i1~a ni
<br />~~~iiFt~ inf~i~r'r~~ti+~r~.
<br />(k) i~isciasurf~ a~ ~;l°~rtafif'i Ratrt~rt~s ~ttd
<br />iit~tiirft _ ~nfarm~tion Far ~'ax Ad~nit7istr~tian
<br />PUr~9t~SdpS. --
<br />d 2? ilisciasurt cfu,ateuaat tai etztsfantirt~ t#eio. - 6f
<br />s nratice fiat liars ices tarn flied pursuanf to GOn fr~~tfg,
<br />fist ,3rrtaaasat of tics outsfanding oblPgation secured fay sects
<br />lr€'~ira %S icy iz~.' ,~ie$CtfiiaiiA'~ iL'3' 'ua`ly ~i~S "~"r3r1 Wfl€8 i93rn!'$flt~ S21t1$°
<br />faGtrrry written ts+idenct fftat P:e has a rigtat in t"rse ga€operty
<br />sutajecl era such lien os irattnds to obtain a =1ght ire suds
<br />property
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