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I r ~ mm~_ ~ 3 6 ~ ~ - S a ~~-~,~. _\ \~ f \ ~ R m ~~ 'o c ~ ~.. a a ?, 3 a Excerpts From Internal Revenue Code Sec. 6321. Lien For Taxes. n arty person liable (c pay any tax neglects or refuses to pay the Same otter demand, the amount tlnctutlinp any ml¢rest, atldntonai amount. atlddion tp taz, 9r assessadie penalty, together wnh arty c94ts that may aCCNe In adtldiINf lher¢tOt Snap b@ a 58rt In fava W1he Untied States upon al; IX9p8riY and rigttis to prvpptiy, whatnot rest o; persona. bwongmg to such person. Sec. 6322. Period Of lien. Un+ess another Cats .s 5.^ac+f;calip tineC by i3~n~. [tie Iles [m~ GoSetl dy 5e000n 6321 snail aria at the hme (tFe assesatnent u ~;iad¢ acrd =_nalt canhnue Until mfl tiaQilily for in2 amoun154 assessed (er a iudgmem agarn5t tba taxpayer arising oW o sacn Napnity) is satrst!ed or becomes phenWreabte pq' ~:asvn Oi :apse 9f !Inre. Sec. 6323. Validity and Priority Against Certain Persons. ~.a: Purchasers, Ndders Gf Security interests, Mactranic's Lienors, And Judgment Lian Croddars.-tilE h@n Im(N)s¢9 by seCt:On E321 mall n9( b2 raiW as aga!iut any pu!cnds¢r. no+der of a s¢cuaty :nta~es;. mechanic-s iren9r. w ;otlgment lien crevter unm na/rce thereof wnicn meats the r8g9+rBn!eni3 0' SUb5eCi9n Ill ties peen ;led py lice SeaBmry `pi Protection Pot Cortaro interests Evan Though Necks Flied.-E-ten meugn Wallet 9i a asn :mpx_ev py sec ben 6321 has peBn iR89- sack hen snail not lib vd:tl- itI Ptatm For Filing Notce: Form.- ;ij PtaCe FOr F:bng -Tht nJt2e rere~rto t0 •:~ s:u sBCbOn (aJ 5.nall DC 71!ep- (A) Ufftler Stdie;aws.- lii Raa; Pr9peny.-:n [tie use cf tea p+operty, I:: c'ree oltice wmm~ the SSdie (pr the County, or other gvvarnman- tal subtltwsronJ, as tles+grraled py the taws of-sacn Stall, +n whkn Itw prepeny supfeW t9 lne uan G 9fTualBtl: ono {ii; Personal Protwfty.-in the case of personal Vtpper- ry, wtretlrer tangible of Inidngipie, in one otiioe wnncn the Stafa.tar ina rAUWy, or Wirer gvye/nnrenLV subdrvisron), as desgnalW by the Wws W sacn State. an wtncn the pro- perty subject to the flan rs situated, or iR) Wth Clark Ct Cfstr!ct Court -In the Wfro¢ v1 the Dark W the Urdted States dishwt coup for Ine rytlwiai UlsirlU M! Wlppn the properly SUtIppl td inn j5 s7lUatee, wRerrever t!K $Fite has iiW try idW desigftated 0p8 olfifR WniCn 11198(5 the requoemarts W subparagraph tA); or w n m ~. -~ m x r m (CJ Whh ftecortler Gt Coeds Ct ?he Cistrict W Caluntbla -In the oSlic¢ of the Recartler of Ceeds of the Disurot of CoWmtua. n the property sublet[ to the lien +s 5nuated !n the CISinCi o1 Columbia. f2) Sdus Ot Property Sutriect TG Uen -For Gurpeses ut pdragfaphs ; t j and (ei 9rcp8rtV ana11 p8 dEBRPo to Ce srtuated- (Ay Pezl Property.-in the case of teas p!9perty at rts physical IpCahon; pr .RI Personal Property -'n the case ti persona( property, wnetnet tangible or :ntaRglble. 8t the r9ameeC¢ of Ne IaxpdyBr at f2 [im6 ins nObce pf 6en U filed . ,;r purprse^. of paragrapn iZ](Rl. the I¢s:cence at a c,rporffimn m partaersn+p shat ee cesa!sd fo pe ins plow at which l7l¢ prlnC:ita! BXeCWlye 9ffir.e W Ine huslhe45 t5 Notated app IRB leS:tlenCB m 3 tazPayer WndSe r¢S:dBnCe 3s WI!hOUt the Un+tBd Staves sba:i be deemed is 9e m fine Ghh:ct of ~clumbia ;+ font. -. *:e lo:,m. z~se camsn+, ct me nn;ce:asa+rw fie m-iupseCipn !a -,z ~~ be prescricea or me Secetarv Suer! n9t:ce sna8 w~vand n9twphst3nm^y s;v o¢,a: Gna_ISron r. raw regara:n9 the i9:m c: cuma:rf o: d !:ofr_e e' „e, ;I Refging Ot Notice.-rr;: p•.rpv56 ~ tms see!;on- General Rufe.-.:-.ass naf:ce _r ehleo a Iht ;: _ rescr:eed e: Ga: agrapn : .:ny .^. rcgUneO tooling pe~!:td=. sSCr= nr>rc5 =:! Wen gnat4 pe tzeaifa as !-;24 on :Re date Oif w;O:Gn ~i ,s likd Ian 3CC9tddnCB rciin >`~6eCI:pA tf1! after fine Nxplra;rv'~ y sap,5 [t t~nng tLariCn` '? Piave Far Elting.-a rauce cr !Ion .etbeo outing !tie repwrBp rshhr penpd stwU of ¢Itaativa cnry_ A I Ii,rrcn nonce of Wen ;5 r¢tned in the unify In wnicn the prWr notice u' hen was t8¢4 end :61 +n any case m wnicn 90 pays cr nro:e Grrof I9 the Cate of a ~¢6iing of notice of hen ender scppa!agrapn (A). me Seoi5le+y recaivaa wortBn Intormahon pn sne manner GeaCriQed an tegutaildns tsSUEC1 py fine SectBtatYl cGn[urn- Ing o mange rr, me taxpayer s resroence. ~t a in'Hlpe W sacn Hen & asp intd un accordance won SUpSeuUOn ((7 m IDB Slate :n wain seen resrnenpa r> located Entered as Document ivo. ~3--~'a o~,5,(~s- s Gr~~tse_.1~-. NumttrtaL_.C~~1-- SiATF r~F~~~4_ ~°. C~UfdtY s~ ...~i_ ~ ~~ 83 FHB Z ail 9 y 57 m m N ~'~ HE G.Or~~DFEhS + ~ ~; i., Z 0 i31 RequUad ReRRng Period.-[n the case of any notice W Ifen, th8[emi"Y¢gWfed dalaldg period""tl1@ane- tAl iha 9rx3-year periotl erMtng. 30 days- after- the ezpirapon d 6 years after the date of the assessmenfot the tax, and !B) the one-year ported ending with me expir lion of 6 years after !tie clew of lice preceding required relilirtq psriod far such Waite of lien. Sec. 6325. Release Of Lien Or Ois- charge Of Property. tar Release Gt Lin.-Scdi2W to such regnWnpns the Secretary tray prescrine.:na Sec; etary stwi! +ssua a. cerltHCafE e! release 9k any-Ilan ilnpos@tl wnh respect IO any' '- ntemal revenue tzx npF !afar man 30 days allot ma day on .~-.hu.h'_ , i! Liaplllly S3lislled 9r Unant9fcedde.-~ n8 JeirBtary '. :nos tnat the 6apihty ter foe amount assessed. together wtln =,u :msrest sn respect niereei. has been tu!!y sabstied or Was cacorw Ia9af1'v unvnfurcvab!e: pr ?I Bane Accepted--There Is turmshetl f9 the Saretmy ar;d accepted 9y mn: a bona that is ontlrtioned ':.~CJn Ine paymBFli ai Ih6 amOpnt dS5655ed. Iogetnef with al! nter¢st :n respect IhNreol, Wlihin the nm8 Gr85Cfiped by law ~ ti{using any ex{BRSIOn 0( 5'UCn iinle!, and that is in dpCGr- :fznee wnh sacn requvemenis relating to t¢r_ms. emtdtti9n5, anC tern. ct the pond anti sureties maroon- as nuay tie spaciired by sacn r¢gUiapcns. Sec. 6103. Confidentiality and dis- closure of returns and return information. fk) Gisdosure of Certain Returns and Raturrt lnfarmation Far Tax Admtniatraiton PtrtlloSeS.- (2{ C+sGpsure of amount of outstanding Wen.-8 a nmrct pf ben has o¢en fined pursuant to section 6323tq. fine dm9un7 of the oUtStaRding 09bgdlMn seCUretl try such Ilan nidy Oe discbsetl to airy person whp tarnishes sahslattory written ew9ertce that n8 Ras d rigor m the property sudJecl to such .en or .mends Io obta~': a ,Ignt In suer, proGeny