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<br />!.>[Cer¢ts Frem internal Rtstrenus Cade
<br />Sec. 6321. Lien For Taxes.
<br />'f any person Hable to pay any tax neglects m retusos to pay
<br />the same after ttemand, the amount (itxluomg arty interest.
<br />aotlitipnat ammtm. adtldion to tax, ar assessaute petatry,
<br />iogtnher wnh am/ Casts Thai maY accrue m aod!tion itrerefi)
<br />snaH be a aNJ ~ hYer pt tM Unhad StaleE upon all pmperty
<br />an0 rigm5 $ property; WtlEmBl rEdl or personal. betongzng td
<br />Such person-
<br />Sec. 6322. Period Of Lien.
<br />Unless anOitRr tlate i5 speWhc.:ih Nxeo by raw. Ins uea un-
<br />pse-0 by sechat832tt sifaH arils at ins hoe t~ assessniem
<br />rs rJWde and 5t18d tOnnnUB UCt1I the i:dbtliry tar t^p atUaUnl Sa
<br />assessed for a tudgrrcem against tnE Eaxpdyer arising eu: nt
<br />SUGR ItabHliyt Is 5dh56ed pr hearneS ::nEn'arcaah~ Dy rEdSpR
<br />or !apse of time.
<br />Sec. 6323. Validity antl Priority
<br />Against Certain Persons.
<br />.a) Purchaaars, Holders Gt SewrRy Interests.
<br />tdet:hanit's Lfenors, And Judgment Lion
<br />CradRara.-'rte :ren .mposea CV sEattn 632? stall rm! be
<br />yalttl as dgd+q$t any purrnaser, newer ai a iQl.`ri?y +n1e[ESl.
<br />mecnsmts ;rerwr, pr iupgment rtEn caarmr unto aohe3
<br />thereat whKn meel5 iris fepptre !tents ti sUbsectcpn ~tl has
<br />Dean fi1Ed DY the SEtreian.
<br />cot Protection For Catlain lmerests Etren Tltaugh
<br />N~ibe FRed.-Eyen tnpugn ratxz al z +:er, rmposEp by sa -
<br />tian 5:21 has bean `rtes;, such her sna+^ hat :,E raad-
<br />{n Ptap for FRieg NoG~: form.-
<br />;?! Fiats 'rm Famg.-"she nohce reterreo rp ~n SVn-
<br />$eblWF! Oat shah be ta9d-
<br />(Aj UtWOr SUIE 4aws.-
<br />il) Roal Praperiy.-In Ins Caso of real prapErh, n arw
<br />ahrce wnMn the Slate joy tog tOUMy. !I Diner gavetnman
<br />WI 5ubtllyisrdnt, as oesgnatetl dy [rte laws at sucn State.
<br />In wMChtlte Property' subject to the Iren .s situated. aw
<br />tilt Petsoltal ingreriy.-in the Gala 01 personal proper.
<br />ry, wnathef IdngiQb m IntangtDte, fn en2 Drina wnMn iM
<br />59YM~(ra the aunty, a other gpyHmfl&112{ suMlylSprti,
<br />az desgluted oY the tams aY sucn Stale, +n «nKh the pro-
<br />pmry subject to too ties is sQUatad. m
<br />I@) With Cterk Ot Drstrrpt GWri.-tn the unwe ai tna
<br />cbrR W ate Uni~o States drstrrci sari fir Ina 7udlC+at dlstritt
<br />to wNdt ate property suoject to r1Bn a situatetl. wttarteyec try
<br />SWe lies not M raw tiosigreted one Mlice wtilcn meals the
<br />raquitemeMS M suopar~rapn iA), m
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<br />tC) Witn Recartler Ot Deeds 01 The Oistntl of
<br />CptumMa.-In ins attics of the Recorder o! Dgetls of the
<br />Disrtlct of CoHt+mbs. rf the property sudteCl [p the lien u
<br />sauated in tnE District of Calumb:a.
<br />12y Situs 5t Property Sun{ed TO i+en -Fm p:upeses
<br />of paragraptK 1'.! and iLj. p; Operty shat! Ce peem@d Ie be
<br />sltua[ert-
<br />(Ai Rea+ Property.-tn ihs case nt real p;ocer(c. at ns
<br />phy5lCd!Ipcdtipn. W -
<br />;Ri Personal Property -sn the case :? persprtal
<br />p+pperty; whether tangible o! :ntangm:e, at mz rESmerrce al
<br />the raxpaYEr at Lne rme the ;whce of l!en s `.i!EO
<br />Far purppsas at paragraph t1,?R! ' _ resz?eoce v i
<br />carporanon pr parinersnid shah De ceernEd ~~ De the p:aa ai
<br />~nlcn -`.he pr+ncipd; tlsEC U!!~e a?fiiP Ut the DUs+nea5 i5 IUtdIEC
<br />drip ;nE .BS:dencfl CI tdseayer wnOSe 'e5fdenCe ., w:tn0U1
<br />~!@d S[atas 5'~a~l be d?C,TRG t. ._ :1 ..:e ':slt:ct i:.
<br />oIUTDW
<br />' Pour - -..e tar^; dna eJnte[tt Al !i2 pUtt'9 ~e(fiR„1
<br />et'hpf- ;a; S:,an .=e ;;reSGnaed by [rY Z;Elafy
<br />M.t a she; m +[ std w q ~ pros evrs:pn
<br />~ aw ,a d*'!g corer t _- a .+LE .. ':e..
<br />.y: RafiNng 3; Nance.-: a~fie ~ ..> ._ ~~~
<br />General Rule.-anNSS +~. \ie,r
<br />-'~ " tRC era. e U-e -r.- Ja y...in ,.: aar..rg m
<br />-egU!!Ea ratping pe: un, 5.;tn n ::te pr i;er, .r~ : r :rea'Ei es
<br />'::eo pn the eats c-.. .~. s NIEa nn acumescc ado
<br />suDSacl+un ;!=y after tna e5,m=at,}+; p! s~cr. ~J;r.;;;q ~rrcv
<br />~' Pqa Per Fairtg -.: aahcE ~' :,en :etacb
<br />avr,;y~tnc rEpJered r@tn,tv3 pEZimd s.,,,;, Df eieghve p -
<br />A I ~! sUtn n.(Kd aI :.en rs r2ti'B : ,^ ;r2 G'iri P rn «:i¢' (hp
<br />ormr atxe of i+en was '.lea and
<br />(S; ~n Joy ass in wrath gd days or .trrr>s G-~'r 1. ttM
<br />dale p(d retihnq pl nmKE Vi +ien u~k12r 5appardgiapn to ),
<br />Ins Secretary r~y,rve:1 written Atormatx tN the nanryr
<br />presitread m rsgukimru Ltiwed oy tre $Etretdty) cum:arn-
<br />:rty a mango m tna taxpayer > re$ae,uo. d a nohce pi sucn
<br />eEn 6 rise bled :n aGtprdaik:e w+{h S4ASECUpn ~lr B t:X
<br />Mato w wMCn sate resmance rs mrataa
<br />
<br />tnteret~ ar Q~i2ment No.
<br />Grzrtei
<br />6ranise. u:G"
<br />ttt `~at4EV!..~j..~
<br />c - t 4' ~
<br />~%, _
<br />~.;_>.:.
<br />~ ~~ra kt: irk{ ~cx-
<br />i3) Ragehed Refdlug Period.-m me case of any
<br />nmICB of tier. ihe'lerm "togmred fefilirg period" nteailg-
<br />(A) the one-year periotl entling 30 days after the
<br />Expiratlan at 6 years after ins tlate of Me assessment of [he
<br />rax. and
<br />f 8t the one-year penotl ending with the expkalion of 6
<br />years after Foe cbse of the preceding requvetl refiring
<br />psnoe for such nohce At lien.
<br />Sec. 6325. Release Of Lien Or Dis-
<br />charge Of Property.
<br />.: Release Gt Lien.-Snblett tc suen rsguiabons
<br />as top j?CrEta=`y unay pi@SCrlbz, tnE Secretary shall,yssue a
<br />r".~?`Gale ar rE7'case n! any Tien :mpOSetl W'.Ih rP50001 to dnq
<br />`tfrnal ;P.yenue Ids not later Char. 3D days ditef tn0 day an
<br />an:Cn-
<br />''1 i:ap;hty Sa115hetl or Unentorteable -The Secrerary
<br />~•nd~ tf;at the haLIh1Y 1Cr me d.'ROUnt assessed, IOgether with
<br />,.~ rniflrggt +n re5p;tl tnerEpt, has bEetl laity' sdllslrEd Or rids
<br />c ~e;egariy unEnlmceantx. o:
<br />~~ 9and agceplep - Mere :< funnsnEO to the
<br />icv-u=dry and acceotep ev hmr a Dona :oat +s rnnCroonep
<br />o_on tre oeVmen( Of the ainpunl aS5es5ed, lagelner won a4
<br />,te; est m respect tnerem, wnnm ry=e bore prescrroso by ew
<br />c!e O:ng 2n}• estens:on of such trml. anp tnd! .s :n actor
<br />Wttn SUE_n reyUUEIPEnIS 52rallilq IQ [errn5- CendritOnS.
<br />ar~,n tarn 01 Ins t}ana and SureheS tnerEVn, JS `?kV Ue
<br />~L:treC by sucn reguwhnns
<br />Sec. 6103. Confidentiality and dis-
<br />closure of returns and
<br />return information.
<br />(k) Disclosure of Certain Returns and
<br />Return tnlormaHon Far Tax Administration
<br />Purpessa,-
<br />12t tAStlp$yrB Of dlrgUOF 0( Py!$lantllnq li2n -tf a
<br />nmice of lien nag Dean tiled pursuant Ib secvpn &323Lt1, the
<br />amour!! of iltB pUlSlanding plNigalion SECmed Dy sllCn hen may
<br />la discrosed to any person woo turnisnes sadsiactory wrmen
<br />svldEnte loot he has a ngM :n the propor(y SuDteCt to lath
<br />xn ~ :^lends Ie ostam a r19ht nv suc':I p+operty
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