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<br />Excerpts Fram Int&aal flwenue Cade
<br />Sec. 6321. Lien For Taxes.
<br />ft arty person IaDle to paY arty tax rsegtecis ar rouses M pdy
<br />fne same otter demand, the arrmpn! {incluarg any !Merest.
<br />ddditiortal dmWnt. addition to tax. or a55855dDIe penany.
<br />together wmt arry~ GostS Mat may accrue m atltl+non thereto)
<br />snaa be a-Men in Lnvor qty Umtkd States upon en property
<br />and ngnta to property. whether real or personal, Datcngmg to
<br />such pErspn-
<br />Sec. 6322. Period Of Lien.
<br />Un1@55 anDtMr dais r3 speotfica4ly fxEd by irw, im hen tm-
<br />poset Dy sschpn 632' shah arise at Me ume Ire assessmsnt
<br />rs matlE ar!c shall continue umit tine kabitty !er ?na amount so
<br />3SSkSSed (ar d tUtlgrrrent agdtr6l itM [dxpdyer ddsmg Chi Ct
<br />such tiab!Ity! ,s sati5n8tl gr DEC'ErngSdnenicr[eaDle by reason
<br />of apse of ume. -
<br />Sec. 6323. Validity and Priority
<br />Against Certain Persons.
<br />!ai Purchasers, NddtRS Of Security interests,
<br />Mechanic's Lienora. And Judgment Lian
<br />CredRort.-Trio I,~¢n rmpasetl by seciron 'Ci2t 5nai; rwt hE
<br />.alto as against do}' W'C(IdSkr, ha:OEr C(a skCVirl:y miktESt
<br />mkananw's !ietwr. or tungment sen crkdrt~ unm nonce
<br />iher801 Which niBEis ine maviFEmenis L'! wpsft;han ,tl has
<br />teen !!'so ny ttte Se:seta: r
<br />(n; Arotaction Por Certain Intarosts Even ThDUgh
<br />Notice FRad.-E'ren thocgn neure pi a nEr. u?p,~sed by sec-
<br />hen 6321 has been 4ra:4 such !ten snot: not ne ya:M-
<br />;tl %aca Fw FRing Noice: Farm.-
<br />{tl PWCe Far Fi!ina _*nk nonce relerred tc ~n sub
<br />SeCilOn (d) sflali nE ftle~-
<br />_ #A; Unekr State Laws.-
<br />t;i Real Property.-sn the case a r:a! property, m ire
<br />aklica wahm the Stolz (m Ins couray, ar ether goverrmten~
<br />ref wbtlivismnt. as designateC DY the taws a such $ffite.
<br />en which the property wb{BCt M the 4!kn tS s$udied; and
<br />tri7 Personal Property--M Fire Casa of persona{ proper
<br />ry, whether tarrgWle a intar~t6le, M one otfiw wghm ine
<br />. Sq& (q_ the mrmty. a athm iloyertmwnlat SuDdiYisionj.
<br />as dbsigrrElad Dy the aws a wcn StaPo, in whicD [he pre-
<br />perly su0jeci t0 the lien fs snUdted; a
<br />qB) Witn aimk Ot DWrtct Court.-m the ontce a the
<br />dark OS the Uiatef) Stales district watt tIX the jutlitwl d4s(r+Gt
<br />xr whtcn i116 protbdy suhpU to fien is sftuated, wnerrevet' ilre
<br />State itasiwt W few designated one office wnkh meets the
<br />requnemertts of subparagraph (A}: or
<br /> Ensered as Document No. ~ ~i
<br />a ( 83--A005~.58
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<br />0 ~ ii~v,GE "EEDS
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<br />(Cj 'Nith Recorrer (» Deetls 01 The District of
<br />Columbia.-tn trte oMCe ai the Recorder a Deeds of Me
<br />Dlsirtci of Goiurrtba, 7t the property suD{ea to the lien is
<br />situated in the District of CdumDia.
<br />i2i Sstus Di Properly Subject Tc Lien.-Far Purposes
<br />c: Pdraprapns i!l and tat, property shah ce dkemetl to Ce
<br />snuataG-
<br />ta) Reat Property -in the case ei real property, at its
<br />pnysiwl iocattpn: nr
<br />IB) Personal Property.-In the Case o} Personal
<br />property, whether tangible or !ntangiota. at the res+dence of
<br />me taxpayer at the time the rratke Di !:en is !i!ed
<br />F;r pf:Fp95e5 a pdrddrapn 121(81, ink re5+tlknCk pt a
<br />CnrporallDR N, panrler5lXp st31i Da deemed ID nE IW place at
<br />wn>sn the pr+nCtpai execviwe on+~ a the GJS+neSS is lpcatad,
<br />end '.hk rkrtlence Dt a taxpayer whose restnence is wtihput
<br />ihE Umted $gtes shaft oe tleemea m ce in the Distdci Dt
<br />Celumota
<br />-i 3) }~ m -'ttr. larm anp wn;eni at me nphce rP_Ferrad
<br />.n suDSeciwn .. a'. snau ha prnscnceo eau '.he Secretary
<br />S'.~c-n nnltce sraA D° v3ho ratwttnsta~!ng any nMM uri.4-tsmr.
<br />:' !aw ekgarmng the bm• cr cement a! = mviKe S au-
<br />~: g! flef0ing 01 Notice.-rr p~.:: pose or the sespgn--
<br />Oenerai flute.-wdass np::ce .; . _.,
<br />ehied in rryk manner urkscri)Fq to paraarapn ~,2`,~avCnq the
<br />'eewred rEf¢mg parp^_. sllr9 na!tce a ben s.2t; w ,r°ffiFd aS
<br />t~:zo an the ante an +v,^.:cn d ,s :rred pe ascaroznce wnn
<br />3`v+dSkLDOR (f 1} otter the EXp!!atw+; pt S`Rn rPtrt;ng par tdd
<br />2: Plate far FiOng.-A novice ca tren re+nee
<br />e~r,.reg Ink regutra9 ref9ing perwv.+ sr~ti ce ehect;:rE ert!y-
<br />~ i ii such natca a Iten is renle0 !n Inc AFice+n W ntCn the
<br />prn5< reilce ai Nkn W'aS tllBd; and
<br />lBi m drty Case rn whin gD ddyS Cr ngfk prior [U ink
<br />(.a:E of a teni:ng of nal!ce a liaa under wbparagrapn {A};
<br />ink Secretary recewed wtmen tnlormatwn tin fhe manner
<br />prescrined m reguW[mns tssuea by ttce $etreia,~yi CorlCEip-
<br />ing d Chdrlge In the laxpdyer's tESmenc@. it d nW:Ce+)t SUCK
<br />lien iS diw tried to dCCMddrlGk wIM EU0.~kGUar1 (6 m the
<br />Stdie nl Wn:Cn such ra$penCe is :CCa~ed
<br />L..~
<br />(31 Regghad ReRgag Porlod.-in the cask a arty - ~ -
<br />tmtice of Ilan, tne~terni "retWlted:retttMg-period"~mean~>.;.
<br />(At the one-ysar•petbtl :entling: 30, days after the .
<br />zzpiration of 6 years after the tlate a the assessment of the -
<br />tax, antl - ~ - -
<br />(B! the er.2-year pertotl entling with the expiration o(6
<br />years otter-lhc prose of-Ihe precedMg. requhad relging- ....
<br />penatl tar such nW)pe ot,lien.
<br />Sec. 6325. Release Of Lien Or'Ois-
<br />charge Of Property.'
<br />_~! Release 01 Lisn.-Subject to such regulations
<br />as ttre Secretary- may Grescride. ink Secretary shah Issue a
<br />ceruiicate of re!sase a any iten !mposad wish-JOSpect tp any- ;
<br />irternal rea'enue tax riot ptar than 3D tlays after the tlay urr
<br />wdiCn-
<br />{ i i Li3b17;(y $d115tiktl W UnenidfCedble,-The $ecreWry
<br />intls inat the l~abnily Tor the amount assessed, togetherwhh -
<br />_<~. interest m respect mereo?. has Ceen fully satisfiod Dr has
<br />-:come Izft=try ununtorceable: o!
<br />-^; Bcnd acceptetl.-Tnsre rs lurmshetl to me
<br />SKrktary and acceptetl by him a bond that is candibonkd
<br />uspn Ink payment of the amount assessed. together with all
<br />~~- st ra respect thErept, w!ih!n the Dale Arescribed by law
<br />nnciucmg ary extensron of sash bn'kt. and that rs in accor-
<br />danCE Witn SeCn regUlreni'nts rkahng in terms, wnd!f:OnS.
<br />anc torn ci the oond xnd sur ehos Merea~, as may be
<br />_=pscd+ed by sut;n reguiahpns.
<br />Sec. 6103. Gonfidentiafity and dis-
<br />closure of returns and
<br />return information.
<br />)ai Oiselasure ai Certain Returns antl
<br />Return information Far Tax Administration -
<br />Purposes.-
<br />(21 DisCI05Ure OC dmbuni Of wtstantling fen.-II a
<br />rialto o},ten has been~NMtl pursuam to sechoe 6323(!), the
<br />anroum of the cutstandtng oa!gabon secured py sucn!len may
<br />ce msdlosetl to any person who tarnishes sansiacrory wrtten
<br />avtden48 chat hE has a rlgm m the prepkriV subject to such
<br />'ikn D( !nienos tc ebtatn d right to Such p[pparty
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