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<br />Excerpts from Infernal flenoue Coda
<br />Sec. 6321. Lien For Taxes.
<br />It arty Person !iaDie to pay arty tax negleG[s w refaces to pay
<br />1M same after tlemano, the amount (mcludntg any mferest.
<br />additional amount. apdnian to taz, or assessable penalty,
<br />together with any casts that may accrue m atldttron trrereto{
<br />snail QB3 lien in tavPr of.tne Uni[¢tl Sia[es uROn aR property
<br />and rights to ptpperiy, whether real dr persona!. Delarspmg ro
<br />such parson,
<br />Sec_ 6322. Period Of Lien.
<br />unless anatn¢r data Is specaiealw fixed Dv taw trig Ilan rm~
<br />pnsea ry sectron $32t sh31! arise at the trrtr ma assessment
<br />Is msde arro shoo coatvute prxtt the Uahswry tar trig amatni sp
<br />ass85sed (or a iedy',mart aga!nst tn¢ laaPayG axis±ng aut et
<br />such ircbihtyl IS sat5hed or pecomes unan;crc8aate Dy reason
<br />Gf lapse at time
<br />Sec. 6323. Va{idity and Priority
<br />Agatnsi Gertatn Persons-
<br />tat Purchases, NPlders Of SuurRy lmerests,
<br />Mechanic's Uenora. And dudgmeni Uen
<br />~redflefa.-Eno ash Imposep by SactlCn 6327 shat; :rat oe
<br />valid ds dgdlnii ahV P rCnaser, ndaer d a SaCantY mtarest.
<br />rrecnam[ s honor, a lodgment ten crepifa unto notice
<br />!harept wnrcn m9eK_ 'he renwremenfs of suGSetlron (t1 Has
<br />peen Idetl Dy ina $ee.8`aq.
<br />~Dj PretaUion for Certain tmerests Even Though
<br />Nafka filed.-Esren th8ugn narrc8 d a hen snpa5®" ay sac
<br />Han fi327 has DBer. '~~- sgcn hen shat! rc; De vaile-
<br />{tl Prue for FRing Netlce: Fdrm.-
<br />it) Para Pa FiGMg_-Tns nabGe ret¢!red tc u,_ga
<br />section (a) snow Da tllad-
<br />(AV Unaer State tdpS.-
<br />IT Rea! }'roPary. -in the :ace o! real yaperfy, In ore
<br />duce wahrn tR¢ State {ar trip county, a atttaf gone:nmsn-
<br />ldi Subtlivisioni, as de5tgnaied by trre laws of such Stale
<br />m whrcn trig prGUarty sublact tR trig Ilea is seuafed; and
<br />(fi) Perxrtal Property, ?n the cue of persalat Proper
<br />ty, whe[hN tangible a mtangtbR, m ale OniCe wilhln Ma
<br />State (or the Gpppry, a dflet goveromenw wbdtwsron{.
<br />a3 d@signaled by lne laws d SUGn State, In WntCit ina Ma'
<br />pelt' suDtect ip the hen is situated: a
<br />tBl x4r;h Ci8[k 01 Wslnct Cou1f.-7n trra nflica d the
<br />Clefk Ut ::`8 Jt11t80 $tdta3 dablGl GaAIl tar the judklal drsirKi
<br />in which trig PrPperry suhjeet to flea is anuatee, wheneym trig
<br />$Fate tree txM DY taw deaigNMd One amre wnicn tnerxa the
<br />rerwkremenfs of sutryaragraPn (A!; a
<br />Entered as Document No.
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<br /> ~/ RI: G. OF t>EE1S
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<br />.C) 4Viih Recatler Of Deeds Ot The Cistrid of
<br />Cdumwa.-tn the onice of the Recorder of Deatls of trio
<br />District d CGWmDia, o the property subject to the Iten rs
<br />s!tuafed in ltro Oisirin or CotumDia
<br />12! Sltus Ui Property $uDlect Tp l:en -For Rurposes
<br />pt paragraPns I t 1 and 14-!, prapertY shall ee deemep to De
<br />situatetl-
<br />jA) Rea1 Property. -tn the case at real property. at its
<br />physical locahan: or
<br />IDf Personal Property.-in trip case of personal
<br />rreperry. whetn¢r unbible cr intanglp!e. at tn¢ recipence at
<br />me taxpayer at the rime in? nptn.e Cf n¢n 5 n;aa
<br />Fer parppSa-5 d pdragrapn {_IIB} !~a r¢Sldtnpe Gt d
<br />carppraaon ar pa^rzrsnry coal! ce peento m be ;he place a!
<br />fiidn the Pr"±finpat axeGpnve oftxe of trig euslnessrs :Gratea.
<br />.^~6 the (eS!aenGe CI a faTpayer '.4 nose +es;dtnce :e w=rhpu.
<br />'he Un:tBd $fdiaS Sndh DC .nPamCa tc. n¢ it ~......, I,
<br />~~W'.Umpla
<br />~: Form -?ne ,rm aria a--stem c+, :ra °or~o rer2r•ea
<br />n suaSaCDan ,ridy be ore<_Gnpea d! M9 Scrr2L'rv
<br />t ash nctrce s^di: N_~sal:c natw!!csta~:rip env moor r^:~sie~
<br />:? IdW IFgard:nq *nP, ban n: coolant o! a *mV2e c •,e.~
<br />~I fletiiing Oi Notlee.-F~ .^,uroase or t. ~. _.,c_er,-
<br />.~ iienaral Rale.-:, Hess .~;me ~.. ,
<br />eo -r. !na -u..a+ .:;8so!Car::, o-,. a4+apn ._..,~„-:G .^.-
<br />reamred r¢irimg perlGa Bach eat=ce at nth cries Da treaead as
<br />°I:P,d en tn2 cafe tln vvnlr't :! !:led ;:n aCCprpdnCe w,tr..
<br />=_Idse<`.iCn (11; aster the gip:F&Ipn CI s:r;n rar(•xIp perod
<br />Place far Filing.- norrce pt~!ae
<br />durtny ina repunaa rer;;ing pane; sn,:! M ettecr!ve onry-
<br />i A; it suG ~ nGt i"p pi I+an ~s :2tit¢p m t`ip =~ f;C2 In wfnFh trig
<br />error nchGe at !rcn was thad. ono
<br />f61 ;n any Gds¢ m wnlcn ?p pays a maE Arta in ;n¢
<br />data of a renting at rahcp of :stn umter subparagraph iA;
<br />trig $etretary r~awap Nnnen ~momtabat tin the manner
<br />preSCRCed 3n !egpidtMJn5 SSJ80 Dy ina $eCra2rY7 CprtGern-
<br />Ing a Change In lne laxPajR1 ~S reS:denCe- d a noSV~O a7 SllGh
<br />:Ito a also Hied m accardatze wltD suDSecbon ttl r:~ int
<br />Stara ;n whlcn such res~denct +s wca!tc+
<br />
<br />!3) Regaked fletRing Period.-In the rase-of any
<br />,~a.ICe of lied, the term "f8galfed ratliing period"' me8na-
<br />~A) the one-year period entling 30 tlays otter the
<br />~. ~-C~•ailpn at 6 years aner the date d the assessment of fhe
<br />.x antl
<br />]I the aria-year period ending wdR illy expiration of 6
<br />Years alter the Dose. of trig preceding requir~.rafiling.
<br />Re:!Gd ipr such notice of lien.
<br />Sec. 6325. Release Of Lien Or Dis-
<br />charge Of Property.
<br />Release Dt ~Ltert.-6uulecr to sect, raquUtions
<br />a=_!ne Sectetdry miY Prescribe. trig Secretary shalt issue a
<br />cartdicate et re!east of any-lion imposed wrn respect to any
<br />ntervai revenge tax not !afar than 3U Gavs aster Ina dati on
<br />snicr-
<br />~ 1 ~ .IdDliliy $dilSti¢tl or Ult¢n(aGedale -?hp SpCretdfy
<br />!!rips roar trig !aDnay for the amount assessed. together wnh
<br />al!Inttresl :n rESppci ID¢r¢Gt, raS Haan tally 53tI511¢d or Has
<br />oaceme legany unentat¢aD+e. or
<br />t Bend acratee -mere rs turmsrtep m me
<br />sec: glary amp accepted oy nlm a npao 'Fat .5 conc!troned
<br />:icon trig payment nl trig amoun! assessed, togemw wrtn au
<br />^.i¢r¢St to respeGi tn¢r¢al. W itnin ina time preSCn^uep pt' 13W
<br />=nC+-upmd any a#¢n5!Dn at Sutn L41$l, and that IS in 3CCo[-
<br />pance wdn such reamrememS retahnd to terms, conditwrs,
<br />an0 tprtn G+ :he poop any su:¢t185 thereon, as may ce
<br />swLltled Dy such regp!ahens.
<br />Sec. 6103. Confidentiality and dis-
<br />closure of returns and
<br />return information.
<br />(k) Disclosure at Certain Remrrts and
<br />Return lntormaiian For Tax Administration-
<br />Purpoaea.-
<br />i?? Dtsrdasura of amount of autstamm~q hen -u a
<br />nctrce pf Iitn has De?n ih¢d pursuant to secuun 6323111, ina
<br />:n`rroum at foe autstantlmg od4gatlon s¢LUretl Dy sago Ilan may
<br />ce drscgseo io a+ry person wM lurmshes sabstamay wrnlen
<br />¢v!denee that ne Has a right m the property sugect to such
<br />an or intends Ip pplatn d rlgnt m such property
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