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<br />Excerpts From Inlernai Rmnue Goda
<br />Sec. 6321. Lien For Taxes.
<br />it any person laWe to pay any tax negu:cts ar refuses to Day
<br />the same otter demantl. ''-he artwunt pnccutltnq any mlerest,
<br />additronat amount, addition to tas-. or assessaPie oenaity,
<br />together wim any costs that may accrue w add:uan thereto{
<br />shall Ga a'ken In-talffi W t11B UnltaP StatCS aDOn all pt0(Iar(y
<br />and rights is PratzaYY, whether r¢a; or p¢rsanal. oelongtng m
<br />such Person
<br />Sec. 6322. Period Of Lien.
<br />Un!ess another data tS specltrcalty f:~cc-a u-v ;ew tAe hen rm-
<br />Pas¢o Dy sxn;Pn 6321 sl?aa arise ai the hue Ihs assessm¢r.E
<br />!3 ma0e and shaft canlieUB anti{-m@ Ildbliity 14r the a, AUni 50
<br />asSOSSetl lot a is4~r:lent dgansi nt¢ =-a-xPdYfr arlsutg roll al
<br />such I;dORilyl is 5ahshad er-',~aCanRS ?!nenl0scaaPle by r¢a,On
<br />..t iaPSa Of hma ~ -
<br />Sec. 6323. Validity and Priority
<br />Against Certain Persons.
<br />~a; Purchasers, Hoitlars Ot Sacuriry interests.
<br />Macltanic's Lienars. And Judgment Lien
<br />CradRarS: -ine :R:n ;,npas¢o cy.aetion ti321 sa*t aoi 0e
<br />:airo dS 3gdtnst dnY RUr Cf+,dsOr..^.Olde: Jr 3 sOCUi'Y :n12!251
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<br />ntEPfldnIL3 -¢naf. 0' !u0gm¢nt :.ie't Cr¢dnoi 0 naP:Oa
<br />Ih¢repf wroth meets m¢ reuulrf: dnfs P. suds¢cran rtf has
<br />aeef ni¢a by IW Secretary
<br />;nt Protection For Certain interests EYen Though
<br />Notice FRad.-i6var, ;na~ge nonce et a hen rmoos¢C ay sun:
<br />! an a12+ ras peen ntea. >um ~ s s, a; -o; t, :dud-
<br />,ti Plata Far FR4ng Notice: Fwm.-
<br />r11 Poa45 r Fl;mg -1^.e nen48 'clEr t9 0 =~ '»~
<br />S¢atR:G (di shall ne hleo-
<br />IA; Urger Slate laws -
<br />tii Real Prapeny -:n tie rase c! race; P~axny, :r. era
<br />alike wiU:+n iha Slate tat the county, ar otter y~dK¢rrt;n¢n-
<br />tai subdtrisiatii, as desrgnatsd ay Ih¢ laws at such State.
<br />rn wnkn {na property sugeat to me pan !s shuatad: aced
<br />titj Porsenai Prop¢rtY min ttre c25e o{ persona! Orpper_
<br />sY. whether tatgibla or in:angidie..n one afffce wnNn the
<br />StaN {a tre county, ar other govattNdenidi subwrtstonl.
<br />a5 QaSignaied bS' the idw5 Pt such Slate, +n wY1Ln the Dre~
<br />party subject Po Ine flan Is snw!ea. ar
<br />{8) with CIerA Ot DtSUtPt Gwn.-in the onxe of ttre
<br />clerk of IM unites states msittet won rw the tuda•_wl a!strrc;
<br />m which tae 9roPenY subject to Ran rs siinated, wheuerer the
<br />Sbafe has tint Gy taw dasrMtated otb ol6ca whtcn meats the
<br />requirements d 5ubparagraDh (A}-, ar
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<br />C} Witn Recortler Of Deeds Of The District of
<br />Cdumbia.-An the office of the Recorder of Deeds o7 the
<br />O+strict of Columbia, a the property suatect to the lien is
<br />situated m the DStnct at ralumau.
<br />?i Siius Of P*cpeM Sutrleq iP ~!en -Par Purpas¢s
<br />ct paragraphs ! t; and +>I prepeny she!: of deematl to fx
<br />vtuated-
<br />i 4j Reai f (trpflny.-In mf La5¢ Ot :sal p; Op¢ffy. d: !t5
<br />GhYSiLdi !OCdtgn, pr
<br />I"n1 Psrsona! Frcperty.-In the cas¢ a, Personal
<br />PrOpeny, wnfiher rdnalaie or mtanq+ala. at fns ras+Cence G
<br />+ne taxOaY"+ at tn¢ tune the nonce o .. s rued
<br />Tx nurnoses m Parag2pn I?~t 91 me rzsrdence ar a
<br />ccrpprabon ar parinarsn!P sha:~ C. Pe¢meo m ee tna PIaW at
<br />which ire pdndiDai executNe Mice et me aus!ness is loeai¢tl.
<br />once ire resdsrae o+ a >3 payer r•.!ase resaane +s w!tnmtt
<br />!h¢ {!pried Sidles shay be dfameo t:' :{ ~r `,ne Di5f(IC( of
<br />CUWmo!a
<br />?•r _. .~ _. ¢ tr i~f -c to ed
<br />r tlt?¢CSG a ..~ e a CnOen a- rtld.V
<br />ar
<br />4ucn narce s~:m..h±+:anC nanvnRtancu:y any;une% C~owyun
<br />~- _w egaromg s ~,.. .- -,..en. o : .,.r-.. - -"-
<br />., .. ReliRng Rf Ndirce.-roe urxsf o! •'a saulan--
<br />General Rule--u;:.ass ...- , . -
<br />-tec !n tF:e a- - ~- r ,~ a;,ra n t
<br />¢Si ny .r -e~.. r., rx at is s.a. ._. ,:eeas
<br />-: eC ar' !112 C4,f ~. - r:Cn ..!¢a Cn: ..,'r.a. C:, n.
<br />r_~dsed~on fp a:tfr ;n¢ exPrra:ga at s?.L' ref, m; pr•nxi
<br />Place For FR{ng.-.. eetrc:s :vn e:.=c-e
<br />~„nnyrme raPars¢a reh!~ng atnW shat! de eriecSr.a Cmy_
<br />Ai t( 3VCJ5 nalC2 S ~l r5!~6pd :n 6h3 0h-L¢=! n?IrCn iP¢
<br />Prior nat,~ ut lien was 'tea. once
<br />:bi :~; shy. case ;s wnr4n HU pats ,=r mare Gnot !o the
<br />w;e uF a refemg et notn:¢ as ;•an wnde. saoparagrapA IAr.
<br />the s'ecestary racan¢o wnita; :r;a::nanon nn tna ntannar
<br />ptPSCt'ttdd In ragulaWinS +SSUeII Or (Sit Sc'CreidrY) :anLYrlr-
<br />~ng d Lhdngb ul in¢ laxpeya! S regW¢nCe. It 3 notice 0' SJtn
<br />iren is arse tried ut aeeordattee wnh suoss4nan tri m the
<br />State !n wnxn such rfs+asnca s ~cal¢o
<br />
<br />
<br />:Entered as Document No.
<br />g3.~oo~.ss
<br />4Gtaritee~~~
<br />Numarkyl ~~-~--
<br />1_ 2.__ 3_. 4_ c
<br />UiIP;;Y ., H
<br />3 DEB Z Aft 9 57 ti
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<br />~', RE s.iir 1''Er::~}S
<br />1"s) Required ReRling Period -!n the case at arty
<br />notice of !ten, Iha term "requir¢d relllhq{;perjdl'.'-means- ~ -
<br />(A) the one-year period entling 30 daysaiter the
<br />ezgrahon PS 6 years after the date of the assessmem dt the
<br />taz. and
<br />iRi the cne-year period ending with the expiration ai 6
<br />years alter the close of {ne preceding requiretl retiling-
<br />penod far surf, troika of-lie¢
<br />Sec. 6325. Retease Of Lien Or Dis-
<br />charge Of Property:
<br />RelBase Ui lien -Subledt !a such regulations
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<br />a5 the Secretary rn.-y prescribe. the 6e4relary 5haa issue a
<br />fari!I!Cdte of r21¢d5e Ol'arry ii¢n 1m(ws¢U wl!h r¢SDeCI to any '
<br />r?=Ie[nat r2ti9iae ta% nW lai¢t than 30 Cat's oiler the tlay On -
<br />whrc0 -
<br />'.'t LrdPony Sahsiiea Pr Unenforceable -The $earelary
<br />Xmas !hat ire I:abndy rot the amount assessed. fagemer with
<br />. n interest .r respect thereof. has peen font' satisfretl or has
<br />.~r.4~ne kgauy urenfaceaote. or
<br />.. ~ Band A.:cepted -there !s Im rtisned i9 the
<br />-~s-~'fta^t ann aL4ap[¢tl 04 nl!:t d bond Thai rs fOntllt!On¢d
<br />..eon the Payment U" tt!e amount assessed, IOgeiner wnh dll
<br />~e!¢SI ur rasp¢ct Inera0l, wrthm m¢ hint prescribed by law
<br />. -nE,ud:ry any ezteos:nn UI su4n emel. and Iha! ?s m aPCar-
<br />...?rLe ~wi{n such regalfE!neniS r¢labhg tP [arms. CondlllOnS.
<br />..... .>, o' Ine Pontl a!d sur¢hes thereon. as nut' oe
<br />:^~eC!hed Py spcn rcgalatwnS
<br />Sec. 6103. Confidentiality and dis-
<br />closure of returns and
<br />return information.
<br />tk) gisclosure of Certain Returns and
<br />Raturrt Intormalion For Tax Administration
<br />Purpoaaa.-
<br />1~1 D!sc{QSUrB ar dtPOUm Of UUlstdndtnq heft --li a
<br />nPtrce ai Iren has been flied pw suanr to semmn 6323pi. Ins
<br />amaUn! 01 me out$tdndtng 00igat10n SBCUreO Oy sULh i+¢n may
<br />ae d+$Plased I0 any per$an Wh0lUrhishes sallSldCtOfy Wrlti¢n
<br />evidence that ne has a ngM m the prop¢ny SuUlscl is such
<br />~re~ or w!¢nas tP aPiam a r,ynt m such Property
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