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<br />Exurpts frem IrrMnal Retronw Code
<br />Sec. 6321. Lien For Taxes.
<br />It any persDn t to pay any tax neglects a refuses is pay
<br />the sanre after tlemand. the atrmunt iinpmtlinq any :Merest.
<br />additional arriwtnt, addition to tat, or assessaDtE Denany.
<br />together wiM any-costs tnai may adcrue in atlditWn tMretot
<br />Shan De a-oan 1n Ivor of the united States upon act property
<br />and rights ttl property, wDelher real or persona: eerongrng td
<br />sucn parson.
<br />Ses. 6322. Period Of Lien.
<br />Unless ar181nePda(e is speatically IixeO Cy taw. lfal Tien mr
<br />pesad Dy section b3Y span arise a: ma time the assessment
<br />5 made and Span cdnnmie unlnlne iidbihty far In2 3mdpn[ SC
<br />assessed (or a judgment against the tupayar erasing out c
<br />such liabi7ny) issatisfied o<Demmer unemmceabie DY reason
<br />at lapse of lime.
<br />Sec. 6323. VaNdify and Priority
<br />Against Certain Persons.
<br />:ai Purcoasers, Holders 41 Security interests,
<br />Mechanic's Uenars, And Judgment Lien
<br />CredROrs.-Ths lien +mPOSed Dy secton 0322 sna!r net De
<br />va!ld as against any purchaser, Holder a' a 52cu ty mier2st.
<br />meonanx~s !ianor, ar ;utlgment 4er, ecaitdr tin;:! nehcx
<br />inefedt HniLD rMatS tDe ragtllrernen{5 br s=J0.:^~iO.^. I+I lies
<br />Deen tiietl trj the SECretary
<br />itlt Protecdon For Cergin interests Even Thatgh
<br />Notlce FRed.-"clEn ttrough police o+ a ben impoSEe DY sec-
<br />tion E'}2t Des Doen tired, such ten sna_i ~pl ce ya!na-
<br />iti PW~ For Filing Nmice: Foret.-
<br />itl Place Fx PNng.-Toe nc~iee reiarrad td rr: mb-
<br />secmn {dj Sndil C8 fi1eU-
<br />(A; Under StatB Laws.-
<br />i+l fleai PopertY_-in the case pt ttldi DraperiY, n one
<br />dfDca within the State to fns county. a Otn2r govsrmnan~
<br />tai suDnikiSianj, as designated Dy the taws a: sucn State.
<br />m wniU tare propery sddject to the iren +s sduated: ono
<br />iii) Personal Property -ln tM case of peisonai proper-
<br />tY, Wnetnet Wrlglble a ImanQiblB, In ale prtlCe Wimm the
<br />Stay (or Ne coumy. ar otter gayariaoeniai subavisan).
<br />as designated DY too taws of sucn SUte, in when the prp-
<br />IaenY euilt@Ll to tn8 Nen I5 Situa2Bd; a
<br />{e} Wnh Clerk Of Disindi CDUn -m me snipe of Lhe
<br />c182k of the Untied state district court for ttw WdMaal drSlrrCt
<br />in which tlxy property sttopa ro Hen K sittated, wtreoerer the
<br />State has Hat by taw designated One ate wnicn moots the
<br />requiremwits d subparagraph IA1: w
<br />iC} Wnn Recorder Of Deeds Of Tne Oisind el
<br />CotuiM!a.-In ice office Ot the aerordsr of L>ea15 of the
<br />Distract at CWumbia, d the Property suoject to the !ion is
<br />situated in. IRe D!stnci df Ca'umba.
<br />t2j Sites 01 Prnpemi SuOiect To lien -oar aurPCSes
<br />e pardgrdDDS f t; drrd I4) prpp2RY Snai! ne deem2d [d De
<br />snrtatetl-
<br />(A1 Aeal Property.-m the mse a; !cal drddertY 3 :IS
<br />dhys¢a! IocatWn, ar
<br />!9} Personal Froperty-in ire case ai eersona!
<br />property, wneme! ldngtDle ar mtbnglme at fn2 res uence e!
<br />the taxpdyer a; `.ne lame ,ne noDCE n. •_ !netl
<br />Fw purpdsas o! parag!apn {2 ~i9j. !'le residence of a
<br />torpdranan cr aartea:sR:p snail D2 de2:red to ~ the piece at
<br />WD{Cn in2 Onncrpol E:rEdutlYe ddit2 a' In2 U Si(IeSS is idmted,
<br />arM tr~ ieiidBCCe era faaDaYerwnosa. rez,tlence r5 wnROUt
<br />the Uelted titatas 5ha!i Da dP2tnetl fi a2 lr ;ne District ]i
<br />Cmumba
<br />7i Evm -tne form aro cun!em ^! lhz r:c;ke refsr*ea
<br />- SuDSeCt:an rs 'L1` ~~ CiP-_cErinEn 9Y tAf Secretary
<br />SuGn RattCE 5nJ~'r DF'vdl::1 ,^.prw'iths!a-^.o:nom SHY al~re' nrfo-.sfiln
<br />ida rega+d,~rq Inc +crn:M ...n,,:ert a' ; -. +.~:2 _,.. „e^.
<br />.,! Retdidg of Nmice.- >< :•• :_,-
<br />6eoeral Rufe.-. ~- s - -- ~.
<br />eh7ea ~` !tie z ~ esz-~: a. "act ^.=g tce
<br />'eVunHa !ehirnq Dcr!;r.' s:i:r. rN!'rt.a ai :ie^ ;ria.. ^2 l:eat2d aS
<br />~.,~ rr t§e date err Z,cn :z rs :dec ~,r, atcpreance wnh
<br />s~o52cadn fill otter the e_xp•=atidr: o! sucn truing pa:.wi.
<br />:zl Pface Far Filing -A aceca a: rren rett~d
<br />.^.onrrq ,ce requ:rw rztdit!g yxrioD <_. , pe a"ectn~e uciy-
<br />: As tf swn nH,-ce at Len s cz`;!rv n [re a%; Y rr w,-,:cn the
<br />;vWr nat.ce a ucn was h:EC, ono
<br />a! in any case ;n wthcn 3i! Cays c! more p!ro~ ro ;rte
<br />tlate at 3 12.tNiig 01 ?ath',B dt 1:2Fl U11der SpDpdfag(apn IAl,
<br />m2 $eme[d:y ;2;;er1'Yd wr:tien ~n1a:nNiipn lm the manner
<br />presdrlbOO m tagulatlons Issued DY trrr S2dretaryj cancenr
<br />:rap d Change in Inc taxpayer s iesaar><e, n d rwtice of such
<br />NEn iS d,sp bred rn d~Y'.addnEe wilt, SuLUa!:lidi; ,11 n+ t!Y
<br />SW!a in Wnitn <,;cn ra5roam:e 15 !CCdteG
<br />
<br />
<br />Entered as Document t~;
<br />83-- uoo74o
<br />Grantor-r\~
<br />Gra{rtss
<br />Pct: n s•ic,!----~L .-
<br />CG=r~7r ; Iw, 3 SS a,.
<br />to
<br />'fl.~ ~E~ I o Ali 9 Z5
<br />-°~
<br />{3) Required RaNing Period.-m the case of any
<br />notice nt lien. the term "required ratierg period" rnean5--
<br />tAI tce dne~year period ending 30 days attar the
<br />expiration o! 6 years after [he dale of the assessment of the
<br />tax anti
<br />tOf m2 one-year pertotl ending wuh the expiration of 5
<br />years after tna close of the Preceding required refilinq
<br />penotl far such rrolxa of lien.
<br />Sec. 6325. Release Of lien Or Dis-
<br />charge Of Property.
<br />;a! Release Qf Lian.-Sunlect td such regWafions
<br />.a the Saprela ~ :nay prescndx, the Secretary• span issue a
<br />certilsate o+ re!easa DI a!ry lien imposed with respect tO any ,
<br />•:eternal re,zm 2 taz not later than 3D days alter tRe tlay o0
<br />.v+trch-
<br />{! } Clammy Sahshad or Unenfdreeab!2 -The Secretary
<br />,ryas final ina tiadnuy tot tm amount assessed, together wdn
<br />~+~ :nteres[ m rescect tnereo+. has Been fury sanstled ar has
<br />^'Ceme 12aa!!V pnenlo(ceade. o!
<br />_?anti Accepted -mare s iurmsneo ro tie
<br />_euzta+Y entl accepted dY him a wnd that rs conodonetl
<br />i::n .^2 paylEn4 a Ind dmWM dsses5eo, tag2lher wlih all
<br />:nta,eSt :n respect to&W! wn!un Inc n!ne pre5a:bed DY law
<br />. rag any azton<roo a? ;ucn hrcet. and roar s rn accur-
<br />:~ roar,
<br />C12nte w„n StIG'1 ~Byu+2rnen:5 relating to IarmS, Ldrldlhon5.
<br />;nd r-r.-; et a,e ccw and sc; eves rrxfeon, as may be
<br />~~cri2d ray sure racn!aabne.
<br />Sec. 6103. 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 />Purposes.-
<br />t2) Dlsdloswe et amount of butstamm~g ucn -n a
<br />not+m of t!en Has treentdetl purspani to section 6323111. Inc
<br />amount of the ouisidndmg oDUgaDOn semred by such ucn may
<br />Da discloseC to any person who furnishes sansfadory whiten
<br />evidence inat tie nds d :Ignt in Inc property suptect ip sucn
<br />=12n or In!ends is ebla:n a irgh! io sucR property
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