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<br />Erteer~ts From lniernal Aetrenrro Code
<br />Sec. 6321. Lien For Taxes.
<br />tf am person Gable w pay arty tax negieG2 Dr refuses to pay
<br />the same after demantl, t.".s anwum ;ircwdirtg any ingest.
<br />addnionar amount, addnion to tax. a: assessaGte penany.
<br />fagettwr with dnY costs that mar accrue in addtlbn therUtU)
<br />snag be aRart m.>avor of.the Unnsd Stases upon ail properly
<br />am riglesta Property, whmlwr real a persona:. bewrrgftYi to
<br />such pe+sort.
<br />Sec. 6322. Perfod Of Lien.
<br />Unless another date rs s{reci?rcagy fowl aY '3w. t;re van mr
<br />pus@d Gy settion !i3?t span artso at ine nm@ i~se azses=men2
<br />is made and shaft r;cntinde uidu Rre iwbiaiy for ?rte amount sa
<br />assessed for a jutlgrnem agmnsr Ina taxpaY@r arising out at
<br />such 2taWtityl is satisfied ar becGy~s unen2orceahia 6V reason
<br />of lapse a ti_-me.
<br />Sec. 6323. Validity and Priority
<br />Against Certain Persais.
<br />aj Purchasers, Nakiers 01 Secur?ty tntarests,
<br />Mechartic'a Lienors, And Judgment Lien
<br />CtedRora.-Tf:a G~e-n rmtwuu GY s@cnoe ~:Z+. cha^t1 riot ce
<br />vend as ayainst arty purchaser. neKk: a? a seavntY ,n4erxst.
<br />me;.hanw~s !ienor, ar ;udgmerr, :!on c~*_'ddor anus nonce
<br />(nerxpt whth meets tax repuuemams pf 3Un3CNwn i'} Has
<br />tin 2ded ^y the Seaetari
<br />t') Prffiectlert far Certain imerasts firm! Though
<br />Nt#fse FiN@,-cyan tnwgte!macs cc a lien n:y'wseo ay sei-
<br />t~ 63P1 Has Deer ",cats, iu.,~ -:en 5 x-. -+0i Lx va!,L_-
<br />;,@ Pied For Fdkfg Nance: Form,
<br />jt7 place Far c-:ring.-Tae ne:Ke ,pier:o,! !z, suo-
<br />sec°,tan ia; elan x utrz-
<br />ykj Un0@r Stat@ {aws.-
<br />(i) Ra31 Property.-ir. Ina ws@ dt tea: prppertY. ~n one
<br />CE, hta wtmm thfi StdfC iar tn2 Ctlf:nrt. Or aR2r gav0rn~fl~
<br />rat su4onn3~R; as`otagrutad ay 1ne laws of such State.
<br />?n wMCh the RroRegY suGjeGl to t~ fsn vb snuatad: era
<br />(l} Per5andl Ptoperry -in Nw case of ~rsaital p+apbr-
<br />ty. whether tangible m imang,ai@, in one odwe wnnm tna
<br />Staa.toG FratsaurtY, m.orhBr governn>emal suoNwswn).
<br />dS deSiglYated GY Ina laws of Such Stale, to wnicn lhx pre'
<br />party auaject to the Iwn is 5dUated, Ur
<br />ie) NidR Clerk Ot !h5trax Cam.-in tn@ dlti~ m the
<br />clear of kM Urdled SWNS 4'istrtcl dauri tar me jud!eral drshkl
<br />wn whim Rea propeRy strbpq ro den is sduateo, wtletmer the
<br />SnAS has not by uw desiprotect one oRka wMCn meats the
<br />repuirenwras d subparagra~! lRy: ar
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<br /> Entered as Document td@;
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<br />icl warn Recorder W Deeds 01 The District al
<br />Cdumata.-m the aRxe of tt>g Recorder of oeetls of the
<br />Gisirkt a Columau, d the property subject to the lien rs
<br />sduated to the Distrwt Dt Caiumaia
<br />{2i Situs 01 Property Sua;ect to ::art -Fa purposes
<br />D! paragraphs i .;. and 141, prop@rty Snail ae Gxemed to iio
<br />sduatatl-
<br />(A{ Real Pmrterty.-in the case a real p:opera at ds
<br />physwa! rocatwn; a
<br />i3} Persona! Property -.n !na case of personal
<br />D+Upe6y, wnemer tangible or tntangIDlo. at the reswence of
<br />2na fdxpaYer at !n@ brae IDe mGSx a ben is h1eC
<br />For purposes pf paragrapn ,Z:i9;. tna resroenca c! a
<br />carparatwn ar partnership sNtioe doe+red tD a@ the place a!
<br />whicn.ma pnnapet axeWtiv@ ollx@ of the adsrrwss is located,
<br />anC the re5w81Kx G1 a td%ceyar 'A`base re3idxtk,'@ iS WntwUl
<br />thx United 522e5 snail ax daP,.mea to ae in `:rte t7i5?rift a
<br />rawnGra
<br />fll farm ~ roe farm aria oonteot et the ms:ce r+'srreo
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<br />~'~ 5ua3eChon i. '~. S"ai: De D'eSCrii.ed : ...`.P:.retarY
<br />?u2h nU2!6e 3P3f'i h2 i'd~la nD::v:In52arwilr~ ar;y a~@-` Go': i5.pn
<br />n. _w ,erjtd~n? rF }~^ c• .o^tent ar a rcttie ,,; =en
<br />;. RetiRng Ot Natk;e.-pur cru,=t~~e e~ ms ;<rnon-~
<br />- Ganerai Rule.-.!,c!xss ^m!ce
<br />. f@d =n se r -.~sr~• fresc -- u . , ps ~ra.n g 2~
<br />-eUU:led •a2,iina Gered~ sucn ncecx ai bar. snLh ae U@S+ee a5
<br />'slat? Vn 1e date 6n whin ,S r~o n ~ aCCDFL*atLE -+,ae
<br />ssGSe-twn (2ij alley ;rg @xp!za^an o! sucn ra,.m~ aeraia
<br />-:- Pee For filing.-:. rdhce c ter. ren!eC
<br />_um,g m@ reuu,red re'.?hng pefwd efts: as et?ecth~a c~n!Y _
<br />a i :a sucn r.Wrca o; r,xr,+s ;et,:ad : t!r- o2nce ~.^ wn+cn the
<br />c?rar nntxe U !ran was h+ad. znd
<br />;91 I.n anY ;:as@ :r. wawa 9l nays u~ r,an@ ,user to tn@
<br />'ante et a rahirng or natwe et rzrt „rmer sutw:agraph (A!.
<br />the Secretary recaweo wimen ,ntornwuon tin the manner
<br />ptescu~r: m ragulahons issued GY the Sectataryi Gonc@! n~
<br />n 1Ja 4Yldng@ L^. ih@ ta%paY@r S +95#knC®. ~I a itW1G@v! S.vGa
<br />area i5 2.139 tried ,n diCO,Uaru,;E Nqh sUDSeCnW, r11 =n !1,@
<br />~iafa .r. when sucn res,oen<e :s ,ttateu
<br />t3) Regnesd RetiUng Pmied.-In the case at arty
<br />.Harare of den, tae term `mytrired:r~idng-period"-means-
<br />tAl- the orre-yeas paned ending 30 days after tt!a
<br />@xpiratlon at 6 years after the date of the assessmerit of the
<br />tax. antl
<br />t9) the ore-year period erWinq with the expiration of d
<br />years attar tne~cw5e-ot the presetling requked=refdinq
<br />Derwa far such rwtice of lien.
<br />Sec. 6325. Release Of Lien i}r Dis-
<br />charge Of Property.
<br />iai Release 0t Llen:-Saaleat iu sucn regutanons
<br />as the S>Gre2ry may prescribe, the Secretary shalt issue a
<br />ceni&ate o! release M any lien rcnpos@d with respect to airy
<br />~nterna! revenue tax not later than 30 days ader.the tlay on
<br />wmcn-
<br />i t l tranilr'.y Satistietl or Unenforceable.-Th@ 9ecratary
<br />Santis Ira2 ttie i,ddrhty ter the amount assessed, together with
<br />!! interest m respect triereof. Has Haan fusty saushod or has
<br />tcpnle legally Un@n!orteabie: or
<br />+2{ SUnc Acwpted--tiara r Nmishetl w the
<br />~errelarv and accepted ov mm a bmM Inat is conddwnetl
<br />~.:acn tn> paynxr.[ at the amoum assessed, together waft ail
<br />=nFeres! u, respeG! Snereat, wdnm the ume presDnh@d by taw
<br />.:nG:up:ng any' exrensaa a sucn ume), and that i3 in acrar-
<br />:`dnte w,:h Such tepWrenwats relating w terms, Conmtipn5.
<br />an0 tDr.n a! the Iwnd aria sJr@h@3 2aereon, a5 maY b@
<br />;'recrtwd aY such rxqutat:ons.
<br />Sec. 6103. Gonfidentiaiity and dis-
<br />closure of returns and
<br />return information.
<br />Ik) Olsolasure of Certain Returns and
<br />Return Intarmalisn Far Tax Administration
<br />Purpwesr
<br />f~f lNsrAasure Ut amount a auisidndtpg Hen -tl a
<br />itnfxe of tier! has heart Iliad Pursuam ro sectron 6323if), the
<br />a!rwam of taw outstarrctmg obliga[wn secured ay such awn may
<br />~ tllSCie3ea ra any REr3ad Who NrnKhes sdli$IadtOry wrnien
<br />erdarwa that he Has a r!gm !n Ina property sualect w sucn
<br />:'Cn cr ,ntBnds !o Dblatn a riphi u: ytrn property
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