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<br />' FSfnrrOts From internal NMPW Code
<br />Sec. 6321. Lien For Taxes.
<br />It any person sao~ to pay any Lax neglects or refuses !o pay
<br />the same after Oatnand, the arfmum (Irrcluding any interest,
<br />additional amount. addrtmn to taz. Dr assessa6fe aenam
<br />tOgeMet won any vests tfat.may xcrue m addhtcn ttlpretal
<br />shah Oe a 88tr M kwc of the United States upon an properly
<br />arrd rign6 to property.. wh%hsr rea: m personal. ae>on9:n9 to
<br />sucn person.
<br />Sec. 6322. Period Of Lien.
<br />Unless arrotner Gate rs specniraNy tined ay law, me nett mt~
<br />paSed by sedtitYl 6321 enan arise at_I•C time ttlz d55e5Smem
<br />IS mode dnd Stldti a~rln6e Um1:2na iranlily ts' Ene dmaant ~p
<br />a55e5Sed far a lodgment dparn5t Ina taxrraY[' erlslr}q gut of
<br />Such iiapriRyi fs sdt3ttcd or ~Cpmee unenforceaAk G} reason
<br />a' lapse m nme.
<br />Sec. 6323. Validity and Priority
<br />Against Certain Parsons.
<br />+ai Purohasers, Neuters Di Scarify Interosts,
<br />Msehanie's Uenera, And ,ludgmen! lien
<br />[redoes.-the !!8n ImpOS6d nY SCCt~1 8327 Sn311 n4Jt Oe
<br />Vaud 85 agdln5t dny purCnaSer, h01;1Br D? a Seeunty Iniare5!
<br />rrRnnariK'S !ICnar. 8• 7udgmeni IWn creuimr unto rtn:!ce
<br />tnerem wnien mEe15 ;rt2 repIXrenxnts at S:Ia58CApn !I{ nos
<br />seen feed ny ttw 5¢dratarg.
<br /><a; Wataetion far Certain ItNtrests Eren 7heugh
<br />Ntatlce Filed.-E.en ,rwgn nonce m a tren :mposw ny sec-
<br />tion fi321 na5 aeen'sad, sucn tx? snarl rea ne ya=W-
<br />iti Pipe Fsr Faicg Natke: Form.-
<br />y11 P13ce f9r Flung.-ine nature re?Erred to :^. SU^.
<br />~i~n laj sndii n8 i w`~t-
<br />jA} Under gala Laws -
<br />(i) Reai fi~eny.-tn i~! case m real property. m arsE
<br />miida wlmm ine State fa the c~~n!y, a an1.^r gavornmen~
<br />ta! SubdiY(Slert), ds desgnared try the NnS m Sucn Stale.
<br />:n whack tn8 properly 5untkti! 10 ine lam 's skoatW; antl
<br />pit Perstuw Praperiy.-!n the case d personal prpper-
<br />fy, Whaihef targn>re a intanpipk, Fn otw OntaB watnn ln@
<br />State Oar Ina cpunry, m Omar ge'snxnental sunawstpn),
<br />as designated nY ma Wws d such Mate. to whim the pro-
<br />party supra[[ (o the nett iS s;tuatad. or
<br />(of :ti:tn Gera Ot District Coup.-Ir, tfw odice ut ttre
<br />clerk c! ,Ire Unted Slates di5trx;1 coon Mr tna gnncsal di5tnc!
<br />M wnxn the property supper to ken s sihyted, wibnwer the
<br />Staff na3 np1 try tier Oesfpnaled one rfAiC! which masts the
<br />renuirmnprek d Snbparagrdpn jAf; a
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<br />(C) vein Recorder Of Deeds m The bismct m
<br />CdurrMla.-In tna oltice d ttm Recorder of Deetls of the
<br />District d Cdumaia, if the preperty sunleat t0 tna flan rs
<br />situated fn fez District of CdumMa
<br />;21 Snus Of Property Suoiect to Lre.^. -F9r Ourposes
<br />of pdragfdph5 (t) and 14?, RrapertY Snail op deemed to ne
<br />snuatad-
<br />iAi Rant Progeny.-m tn¢ case dt ;ea! ;>,-onerry. at :ts
<br />physxal tacauon; or
<br />@1 Personal Properly -tn [na case of personal
<br />prpperry, whetner tanginie or mtangtox. at Ina res,dence m
<br />the taxpayer aI t0.e tune the neili3 of ear, rs !Aed
<br />Fcr purposes of paraq: eon !21;31 !ne resldense of a
<br />cnrpnranOn 2" paFt'V¢Rhip S.haU L; ^_C8m8d 1C ,? ilk D~aCe dt
<br />v1!t~„F. inE g=ltcpai cn~_unvd att~;.e 9r G E GpS~`fe5c ,c I:~af2^
<br />and the r85!da.'Se Ci d :z ;ay¢r whaSB +asidence :5 w•[,^.9ue
<br />tna Onhetl States >n?u pa deemea tC de ^ +d¢ rr a'
<br />~.~umc~
<br />•3; Fmm -r^e Icrm ana co*,tenr 9t tne_a;xe :a'eorce
<br />~~~ subsedhbn !a1 Slklil O¢ praSCrlneC Cy !..e Jtti'¢'.]:\
<br />u!C^. rv^tlCg Shalt aR taHd n9fp11nSran~ f,Il'ofr} ^P` U:~'-'a!J^
<br />_ ,.w re:,armng ±ne Corm e:..,. _*, , _ ...... . .
<br />ct RefYing 0t Narita.-FS v=
<br />fienflrai Rule--u nrrss_ -
<br />¢t!x.. the *vrme p.. t _ .~ ., ~g ap. .3 ,.ne
<br />r2qu,red tat:+.Ing gel Ks s:, , a'a d .kn 5n'a-i pe heated d=
<br />ved Ca the Odie an wn:C.^. n~s '1920 <~e axrMdan:e n....
<br />:un5edaan iii! d?tar in? 2xp+rat ~•n ut S::i_h '¢li!:ny' p¢r~3C ~ fn
<br />;2t Phce FiN Fdfng.-r. caeca et n¢n re1PZL
<br />curing rnz requuW r¢tning goaod sna5 nx e"4me an)y-
<br />A} it cuCn n x!ca m l _S ri r9r!4~d m tRe C{'!•>?,n xFl~t.°.I-`4
<br />Drlar fl9tk'e a? Iran wd5 hkd. 3nC
<br />19f m any case m wmcn ~ oavs c; :+:are ,r:or to tx
<br />date of a .clung 0! nuta~e o' I;er. ,;order subnaragrdpn (A!.
<br />the Savmry tecenrea wr2len tni. rtat:un {In ine mamrer
<br />pescnped m reguiatmns rssuen ny the Ser:rataryl corxern~
<br />+ty d Ctldnga m It1C lazpayef -a reirdence. 11 d nmME Ot sucn
<br />uen IS a:ba lepq to dCCIXadnce w;tn SuaSaCttOn tit an [nE
<br />Sldte to WhKn SUIh reSNer!t:e- tC iaCdFlV:
<br />4~
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<br />Enter®d as Document No,
<br />83-- goo ~3~~
<br />Granter_ '
<br />Srantea~l"
<br />Y Tra=r.~t~_7~~.-~_-
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<br />cep - Y ~ s a
<br />-ee
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<br />st~3 fiE~ I b r~ti 9 Z4m
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<br />;3a Requhed fletRlag Period.-ln the case m any
<br />.,•~¢ of nett, iM term "repaired rattling period" rltwins-
<br />;Aj the onryear persotl ending 30 days after Me
<br />..;~.,: anon pr 6 years after the date of the assessment m the
<br />'a~ end
<br />2 f the one-year penotl entling with the expiration of 5
<br />}ears otter the cbSE m the precetling required reining
<br />oerlc--~ Por sucn nmice of lien.
<br />Sec. 6325. Release Of Lien Or Dis-
<br />charge Of Property.
<br />:a~ Rmease Of lien.-Sudteci to sucn regWanons
<br />a5 ma $eCre'.ary :Pdy prESCnae th2 SBCletd(y Snell ISSUE a
<br />¢thi'v.^.at.° e. r2t'ca5e a' joy {ran tmpp5¢d won raSDaCt 19 any
<br />ernal raYanUe 'ax opt late! tndn 30 daYS alter the day an
<br />nn'cn
<br />t'~ t,dbl ;ty Satsfred .; ilnenl0rcea0le--the Secretary
<br />nnCs foal t.^.e :,aontry tnr the arrroum assessed. topetner won
<br />~- IRfereSt ;.t te5p8Ct irYr¢9f. nos neon fully 1dR5f!ed u! nd5
<br />RCCrr!e xgdiy Un¢n!prLBa`vif, v'r
<br />i @und Accepted -there fs iu•msnen 19 !ne
<br />_ecreta.^; ar~u ,ciepted ov 1nn a o0rd roar Is cen,~uoned
<br />.;,an me Odpmem e' me ami~uN dsse=_s¢d. together won al!
<br />~!eres' to r85pYCt itr2ar, wttnrn the 1!me p: escnned Dy law
<br />nC!uCtng any ex[BnStnn pt su9h bmei. Lad tFl31 IS +n aCCpr-
<br />dantB wfih SuCn reaunalnent5 :863[fnq Ia terms, Can9tit9n5
<br />..: ta'ni d' t^^ pCnd dnd Suteha5 ln¢lepn, 3> n1dV n2
<br />ipemlK.d bq sucn requla[tons-
<br />Sec. 6303. Confidentiality and dis-
<br />closure of returns and
<br />return information.
<br />(k) Disclosure of Certain Returns and
<br />Return Information For Tax Administration
<br />Pnrposes.-
<br />Ia DtsclaSUre of arrromn m autstantlmg hen.-u a
<br />na4Ce et hdn has peen hied pursuant l0 sBCnan 63231 t1. In¢
<br />anrouni pl the OutSldrMtng obhgdUOn secured by S9L'n hen may
<br />ae atSCbSetl to any ixrt5un wMi idrnlSneS SdhSldCiIXY wnllen
<br />¢vmerxe roar na nos a agM .n Ina property subject to sucn
<br />en U'. mtene5 t9 C4aidln a r!gm In sucn properly
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