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I ~ , ~ o ~ h~ ~. 3 ~ ~ i"'e m~' . s pp~ ~ g a V ! .....-_ ^J - ~M e- ~.Ti~ ~ r ++~~11~°° . © r~ m ~~ ~ o' = 9 a 3 ~ o Excerpts From Tntenul peveaue Coda Sec. 6321. Lien For Taxes. if any person liable topay any tax neglects or refuses to pay the same after damdmt, the amount (ftwlutling any interest. adtliilonal amamt, adtlltion to tax, or assessable peruny. together wnh any CestS tDat may aCarue in addition [nereta) strati Ae.a: ken ar~kwr of ttffi Oates States upon ad property and ngins ee grope€Fy, Whether real or persnnat. Deiongutg td sucn cersoa See. 6322. Period 0# Lien. Uni¢55 arrothei ddle i5 SpeGilfeally focal Dy !aW, ttg hen sm- posetl Dy sectwn 632t sDatf arise at the hme thz assessment is made arm stall Sttif[tue amathe habiilty for the amoum 50 assessed (or a )udgtitent against the hixpayer ansmg out a wch liabxtty) IS sansiait a Dedomes onenlprCea6le Dy reasdn of lapse ai bme. Sec. 6323. Validity and Priority Against Certain Persons. ;ac Purclmsers, Holders 01 Security Interosts. tAechanic'a Wieners, And dudgment Tian CtedRers.-Tice lien Imposes Dy saetwn 6"alt snarl uat tx valid as agdtn5i any pulcnd5¢r, ho!car a d secunRy in!erest, mBCndniC'S ttanar, a t'adgment ''at"n cr¢dnar unhi altiCe tner~t wnicn maces the raquiremeRts at subseatwn i; Was bean filed DY irce Secretary. rn Protection For Certain tnterais Eren Though Netid Filed.-Even tna:gr. narc¢ of a *en imposed oy sec- [i~V 632t nay Deen bled, SUCK ifen Srah nGS Dt Ydiie- t+# Pled rbr Fang Notrcw: Form.- {71 Place Ea FihRg.-Tna rro:n:e refarr~ raw suc,- ~ctax! (a; shorn ~ tdett- (AJ Under $u(a taws.- (i) Waal Property.-iR the rase a real property, ;n one attke wph:n ins SUIe {a !ha county, or aver governnce=. tai suodrvisionl. as ~aignarea ay ine laws of sucn State, M Which {~ prppWiy $UDfbCI iG !tie Ilan MS 51tUalW; antl ib1 Parsatai Prapeny,-in me caseot persmat proper- ly. whether tatgiDk a mtampble. in eta oltroe witnw the State {a 1hB rAUmy..oc otDar.po.artunenhl awbdiv+swnl. as designated by InB laws of such State, in which the pro- perty subject SD the ken as situated: ar (B) Wnn Clerk Ut Dxsirkt Can.-m ;nn offMS of the Gbltt W the Uniud SidieS dxsbxi attn tqr the )utliaai asirkt bl wMdt the ptppetiy 5ut1iBt1 b Nall is silWterl, wtreneva the Stale Was nbt hY law dasiersated are oRka which meets the requnertgnts a subparagraph (A); a Z .~~« n O m x r W 7 Entered as Document No. 83--aoo741 Curt" ylrb8 H a '83 AEG I ~ Alf 9 ~ 25 m 2 0 ~ ~~ (3) paqukad pefiRng ('eriod.-In the case of any natce of lien; the t¢rm "requued renting p¢rlad"`means--- . (A) the one-year penotl~ending 30 days after the expimiion at 6 years after the date of the assessment at the tax. and tR) the one-year perwd ending with the ezpirntian of 6 years ails the tfose of the precetlmg.required refiring - - penad is such hairs of Wen. Sec. 6325. Release Of Lien Or Dis- charge Of Property. a! ABlease 01 Lien.-SuGieet to sucn regulations as tae SeCr¢lary may prBSCfID¢. IRP SeCretdry Snell Issae d certrticate of releas¢ of any lien imposod with respect to any, 'nternai revenue tax not later than 3G days after the day on wikwn- i t i ! tatrnRy SatiStietl or UnentorceaDle. -The Secretary rMdS mat m¢':iab!lity fOf the arrwun! 355@SSetl, ipgeiier Witn- ~.I mlarest m rescecl tnereul. Was been tally sahshetl or nos =: ome :egahy unantorc¢aDte: or . ~~ 9ond Accepted -mere is fuinl5nerl to the 5ecratan' antl atCapted by trim a bond final xy cand!honed :~;wn the pzymant ct ±ne amount assessed, togatha with all ~~Hrrest in rescect ihereoi. wmm~ Its rims prascr!betl by !aW ,.nc!udmg any extension of sucn Gruel. slew mat is in accor~ aaace wrtn sucn regwremems re!atmg ;o terms, canuitmns, _::^.d !ern of !Re Ddnd ono surehES thereon, as ntrv be _paG!naa by such redulatwrs Sec. 6103. Confidentiality and dis- closure of returns and return information. (k) Olsclosure of Certain Returns and fleturn Information Por Tax Administration Purposes.- (C} Witn Recortlar D•' Ueeds Of The Disiriet of CoNmba.-In me oltke of the Retortler o! Deals of the District of CoWmlua, d the properly SubieCi Po the lien is situated :n the Disinct of Caumbia. '2i Sdus Dt Property Subject Ta l!en.-For purposes G; p3ragrapn5 (l; and ia; property strati Ga deemed is De 5iY18tetl- (Af Raa! Praparly,-in trye rasa of rear praperiv. at Rs pnySwdl !CCdiwn, a :, 91 Personal Property.-In ine rase o' Dersonal InppBrly, wnether tanglDla a kmang!Dle- at tne:es:aence a t'.te taxpa}2r at the 4kme the hGIMO a I:en ks hied For purooses a paragraph (it61. :tz !eswence c' .; CGrpaal!GR D! aatlriaTiap Sndtl Da deemed to Da the grace al which the pnnc:pa: axara:Tiv¢ ottiae Gt iFc DUStne55 is iadtatl. 3Rd tDa [a51CBii6B of a taxpayal WfaSE 'aSldenC¢ i5 wnnGllt in8 Upnad StataS 5nal: 08 dBemaG in DE m tna DlstriCl pl ColumDra ` ~, Farm ...The Irr^~ and ben;en; or tnE nnGCa reterr¢d b m suusectlnn lest eb2ri oe prasm~Ded Dy !tie Secreary Sacn iw!w¢ snail oa x:aim, narx~trslandmg any etner pravnwn ..! Idw regdrG:nq (tie tar~T v .~-,., +t Vf 3 nohC@ al f:E.^. ;; flat0ing Ot Hake.--<;; :anp~ti¢ ~: ~n;s s¢r. 6enaral pule,-amens , -i::.e ~.;e:~ s _st::x .n the m%mcer crescnD,;± rn parag'at'n 12}~aa::ng tre '~gUlytld rellilny perwd. SUCn nGlie a Ilan snd,`I Dt IrEd[aC d5 "!£^ 4n me data ix: -xnjLi: it 4S 'i'~(t (tn aCC'JtC3nL8 wnn `nn-s.°o;!aa it;t .?+t¢r :'r¢ az~n;ai+rrn pt suer. r¢G.r y lino, 2r Pled For Fling.-A nGla¢ at isan ratneo during the raqu~ired reTamg pe:.ad snap be enachve on!y- SA) ii SUCn natLO ar icen 15 rEdu`ao w the anxe to wniCn ins p'wr Rata:¢ a 11¢n was heal.. a!U f6l :R any case in whrch '_iD days c mwre prntr Ip !ne data of a reiumg of ~wtx:a y :pan under subparagraph (Al. the Secretary «~:e, tea wrttten miadrtatron tm ine mann¢r pi esaxred m reguiatwiis issued by lne SeWetaty) cdrroern- mg a cnarpc mthe taxpayer sresidence- :t a naive of sucn i!en .s else faatl in accoraarxe wdn sues¢ctwn rt. fir; the Jt3t¢ in Whwn SUCn reSwerKa is wG3SB0 i2) Discbsure of amount of oulstandmg lien.--d a news of lien Was beep hlatl pursuant !o secbbn ti323(p, the amount of the out5latttling oDligatron sewretl by such hen may Da disCi05atl 1o any pef50n who IdrniSbeS satisfactory WNtlen ewdenca that he ryas a tight rn the property subject to sucn ,n .r mrenos tc oma:n a agm .n sucn property