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<br />o „ Entered as Document No.
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<br />Ensorph From-InHrnal flerenoe Gods _ tCl With Retarder of Deeds m the District of (3) flegttired flafiRng Period.-In the case of any
<br />Columba.-In the ptRC6 at the Recorder of Deetls of Inc notice of }ien. the term "regWfed rafgDrg period"-means-
<br />Sec. 6321. Lien Far Taxes. District of CalurMW, it the property suDieG to the lien is (A) ine orle•year perl~ antlinq 3o nays attar the
<br />If any person 1iaDte to pay arty tax ne9fects ar refuses Ia pay siNated in the Dktdct M Columbia exphation of 6 years after the date al the assessment of the
<br />the same after tlenwM, the amount {it!cluding arty interest. (21 Situs Ot Property Subject Tu Llen.-Far purposes tax. xntl
<br />adduiorut amount additiwi to Wx, Or assessable penaky, of parag!aphs 1ti and (a}, property shall De deemetl to De {B) the one-year period entlmg with iha expnahon of 6
<br />together with arty costs Mat +t>a`y accnre in addittari theretaT - suuatee- years alter tnB cbse of fha pr~eding required- refiling~
<br />shall De.B~tiatin laVef W IAe tl!atetl States upon au property ~ (AI Reat Properly.-!n tice case of rezl propery. at its perioa for such notire W lien.
<br />antl ngh4s~.pragerty,wDm}mr real w personal. oeWngirig m pnysicai location: « Sec. 6325. -Release Of Lien Dr Dis-
<br />sucD parson. {B) Personal Property -In the cafe at persar+ai
<br />See. 6322. PBfIOd Of Lien, property,wnetti¢rtangmteersntangmle.a;msresmenceot charge Of Properly.
<br />the taxpaysr at the time the nwwe pf tier, is riled
<br />Df11BSe d1lptttefda[e is spMaficadpirced ey law. the llen~n- FOr pL`rpaae5 dt .parag[aph. (21(B). th¢'fES!derSL¢ at a Ixi RBlaaae ()f .Linn: $uDjCCt tC SUtn reg0lallone
<br />posed Dy section 632t stad arise aE tDdhmz the assessment corporation ar partnership snail ce eeemed tc be m¢ plaC¢ai as the Secretary may preswioe. tee Secretary snail +ssue a
<br />is made arw shall continue urriRihe,kabitiry tw the a+nount so ~ ~ width lne principal executive wt;ce of me business Is kcated, certhicate of release at am hen imposetl with respect to any
<br />assessed (or a judgment against the tazpape; arising om Oi a!x3 the resm¢rme of a taxpager whose resvJents +s wnnout ~. ntemaf ter=hue tax not later than 30 days abet tnz day on
<br />such naDhityi is sahsiietl or becomes unentwceaWe Dy reason tsu Un+tetl States snarl De tleemeo to De in P!e G=_tntt 0' x~hich-
<br />G lapse o1 Ctme. i;otumb+a. ; t I LzD+hty Satisired or Unenforpeaale.-?tie Secretary
<br />Sec. 6323. Validity and Priority tai Forn, --? ra= corm anC content at ae ratite "nos that the haomty tpr tn¢ amount assessep, together wim
<br />-afar. ec ah interest .r. respect thereo4 has Dean fully sausheo or has
<br />A net Certain Per50nS. tv ,a suDsectron lei snap oe prescnped ep the. Secretary xcan+e legacy uneniwteam¢. or
<br />gal Seth nntrcE shaA he va.:d notwnnstantlmg err et^¢r prav+s+on (2i Band Accepted.-There rs termsnetl to the
<br />ta) Purcfgaors, Noldsrs 01 Securitp imorosts, at Ww regardtnq the cinch C ta~tent tit a notce ui -: en Secretary• and atcaptetl dy n+m a Dwia char rs tontl+lianed
<br />Mrchanis's Liaoors, And Judgment Linn ,!pan vhe payn>ent N the amount assessed, together wdh an
<br />Croddors.-The Icen imposed by section fi32t shah trot De ~n;eres! ur respect thereof, wnh+n the time prescnDed by law
<br />vautl a5 against any purttaser, hpttl¢f of a SFtuf;ty interest, pnt+udmg ary extenSWn pt such timer. and that rs m dtcar-
<br />mechanu'S tienor, O< jpdgmeni hen credtlof onh! ra±ke dance w!th such repwrements relating to terms, tonoihons.
<br />ttcereot which meets the requirements Of suosedl0n if! has a:+d to:m of the Deno and sureties thereon, as n+ay De
<br />Dean ftled Dy the Sepretary•. spantiea Dy' such reguWnans.
<br />top PiMestiott For Certain Interests Even 7hougD ;gi RetRing OI Notice.~.c, pu+oos¢ ~~t ,h;s sethaa-
<br />NatkeFibd.-NenthougD noticeWaher.imposedtrysee t'i 6enent Rufe.-:~oless wtte- cr +,an .s Sec. 6103. Confidentiality and dis-
<br />tian 6321 has been tiled, such lien shag no! ee valid- :ehlstl m the manu¢r prostnbed +n ;uragrapn !,?; Gating :tic closure of returns and
<br />{il Paso For Fgiltg Notice: Form.- rEgwred reti!htg period, such net*ce w ices snail x ireat~ as return information.
<br />(ij PWce For Fling.-The nwxe referred-to m spa- rii~ on tffi Cate ov whxh d n had i+n. atpOrpante wan
<br />secton (aI snail cetiled-- suasecuon tti) abet [re exp!ratnu+af such r¢i!an9 pern~xt. (kj Diseidsure of Gertein Returns and
<br />[A) UrMer State i.aws.- {=1 Piaee Fw FRing: A tic±ice of lien refired
<br />0i Real Property.-Ir. the case dt real property, in pne dunrg the reduced ,shhng peried sha`i be ettecuve any- fletern information For Tax Admin{atntien
<br />office within the State Oar ate county, w whet governmen- {A} !1 such+teitce m ?cen es rehtatl m mz oitice m vrn+cn the Purpose8.- - -
<br />tal suDdiviswn). as designatetl Dy 4ne Wws or. sucD Stale, prror netree m lien was h!ea: and
<br />in which fire property suDjeci.to the lien is situated; and i8t In any Oass +n wf ca 9D days w +nore pier t0 the f2) DiscWSUre W amount at outsland+ng ban.-d a
<br />tnJ Personal PrfpeAy;-tit the.:aase of pwsorW proper- date o! a re#dmg of rrotwe nt ;son under subparagraph (Al. no1K¢ of Iten has Veen tiled pursuant to section 6323(1), the
<br />ty, whetMf tatlgiDb or intanplDte, in one oRrea wnnin the the Secretary +ecwvsd wnnen miarmahon tin the manner anwuni o1 the autslandrrg oWigatian securetl Dy such hen may
<br />..- - -. Slaeelai.iN rxwWy, w.othorgpcernntenW wottivisiatt), preSCritred m raguWWns isstrad Dy tna Secreary{concern De disclosed to any pwson who furnishes 5atlsiactory wntten
<br />as dsigratnd Dy the Wws of such State, In which the pro- !ng a ctange :n the taxpayer's residence, .t a notice m such ev+Cence that tie has a tight in the property subject to such
<br />petty sritt)eM to the Ilan k siuated; w hen is also bled in atcwdante wrtn suoseciwn tai m Ina
<br />(R) With CWrk Ot District Court.-In the Witco of the State m wnuh such resgente +s Wcated. i+en or intends to oD[am a right m such properly
<br />clerk W the UWied Stales di51r{ct sari iw toe jtWicWl bisirict _
<br />N wfacn.tiro ptnperly subjeW ro Neh W sipratw, wtiertevx ota -
<br />St~ ties noR try taw-denigrated eta ~ which meets tt+a
<br />regaimnents a Subparagraph (A); w
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