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<br />Etccarptt from Intartal Reaemn Cede
<br />Sec. 6321. lien For Taxes.
<br />harry parson fiaWe to pay any tax rreglects or refuses to peg
<br />the same after demand, the amount (incWding arty nderest,
<br />adtlitinnal atnaunt. adtldfon to tax. or assessable perwry,
<br />together wttA any Costs roar may accrue m dddinod Iheteto}
<br />shad 0e a aBfl m WVer pf.the Unitetl States upon elf property
<br />and rights to Arg7erty, wtrether real or personal. oeionging to
<br /><_ann person.
<br />Sec. 6322. Period Of Lien.
<br />Unless another Cafe rs spenlxaNY IixeO Oy few. Ine hen rm-
<br />pos~ by sechon E321 shall arise at the time tnz assessment
<br />rs made anc snai; camrnue unttl tf:e patraR7r far the anwunt so
<br />assessed 4nr a iupg:n@nl against the taxpayer ansuq oar at
<br />sucn ilaDdityf is sahsned or becomes Unenlo?reable by reason
<br />ei Iaps@ el time
<br />Sec. 6323. Validity and Priority
<br />Against Certain Persons.
<br />(a) Purchasers, Holdara Ot Security Ietsresta,
<br />Mechanic's Lienora, And Judgment Lian
<br />CRdj10IS.-ine II9n tmWSatl by sechlm E721 shah oaf M
<br />vaho as against any purchaser, nalaer ai a Security tmareS,,
<br />medlldnK'S iieMY, :,~ Fudpm@M two CredllM Until =aaxe
<br />thereof nnrcn meats fife /egUlr@+t!@rtts o1 5la5eGlian Il) has
<br />been filed Dy the secretary.
<br />tDl Ptmectian For Certain Interosts Ewen TtmugA
<br />Notice FRed.-Even inaugh noiwe of a hen mtppseo by sea
<br />flan 6321 has Seen ':iaC. such It@n 5lldli no[ ce yalq-
<br />;f3 Place For Fgirtg Notice: Farm.-
<br />1t1 Place Fa Kling.-the naiice referred to m sue
<br />section jot Snail as liietl-
<br />tAf Uncer Stale iaws.-
<br />ji) Real Property.-;n tM case of real property, rn one
<br />Othoe w1lMn the SIdIe (Mtn@ pWnty, Oi Wtrtf gaValRnlaR-
<br />tal sufmrvrsronj. as oestg,>ated Dy the laws of suM Stara,
<br />m which ChB property Sugect to IM hen is snaatetl: and
<br />(nj Personal Property: In the caaB of personal Proper
<br />ry, whether Ungiote or hdangiWe. fn ono MtrGe wdMn ttre
<br />State (a' the county, as other gpvermrwattai wbtlnrswn).
<br />as tlesignated by the laws of sucn State. in whkh tn@ pro-
<br />FartY+ sabfect to the Gen rs situated. or
<br />tR) W+tit Clark tit Di5lr14Y Gourt.-in UNJ ottlpe of rnB
<br />Clark ti' Ertl Umletl $NIeS district fAUrt Iw the jUdlpidi dtStnci
<br />in which tM property suoject to lien is sttuated, wtaenever ine
<br />State has rwt Ay taw desgtuled one oRks wMCn meau itre
<br />rrquirerrents d subparagraph (A): or
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<br />(C) wth Recorder Dt Deetls Of The Distrxt M
<br />DolamDla.-In ine ottite of the Recorder of Deetls of the
<br />District of Coumbia, if ire property subject to the lion Is
<br />situated in the DlsMCt of Columbia.
<br />(Zi Silus Df Proarry Subjec! To L!en -For purposes
<br />Ct bdragrapnS 11) and !4;, prpAeRi' snail Ea Ceemed t0 a^_
<br />snwt@d-
<br />7A) Rea! Property.-in the case m rz;: propr. ry. a: ns
<br />pny5tnal location: ar
<br />tSl PerSOnal PropenY-!n me case of personal
<br />Property, whether tarWible dr mtang0l@. a( ere resroence or
<br />the iaflpaYer a; tRB t:,'rte the nnbce n`. Iten tc niCd
<br />Fnr Du popes o1 paragraph (~;6L :ne resmence at a
<br />CarD@mtidn a' partnership Snyi: p2 u@@!r~d f0 OP in8 pace at
<br />wDxh tfre pnnctpal executive orhw pf i".@ Cuslrress is;aafee.
<br />and Ine r85rd@nCB Uf a EaxAayer whose 'e51deRCE 5 wlthaUl
<br />the tinned Slates snail ba d@er!med :, tie m Me Ci4nc! c'
<br />Calulnpla
<br />~l Faint -ine loan ana enfant a' :nz nu",ce :erer!n»
<br />cnh~(n=Iron 1,31 c :; D,~ plaSC?li'^d by IPE ei.!rlLry'
<br />Such nof!Ge Shan h@ Vaild RNWnnslarM:ny+ anY other p~af':s,r~rt
<br />;..ew r8gdr atop b'le fm'm m ,uotent et a '*aNCe ,y aen
<br />ICi flefRing 01 Notice.-`a, tu:ne:~e cn t^,s .ec.r~>"-
<br />! t'~ General Ruin,-;~ntess nober -.
<br />rafta!n :n Ina tranner p•BSi:~ced :r ;t;rndraP~' :=i.cu'tng IGe
<br />reduuea rerauy ;ar:nd. sucn cure a' :wn snai: ce t<eatea as
<br />[I.Mn p:l 1_hB dale an w .. -, .. bled re. aG.o`-dardr wr:tt
<br />supse'r-.ucn jr;? a'Eer rrl? azp:taaan of sucn r@h~ing pErra
<br />2! Piece Fat Fihog.-:. notice of rich r@htea
<br />nutHig ?!~ fegwred ref:Hng p@trod Sha12 p2 ertaCilve Unfy-
<br />IAiUSUpnrictrcaJ7henISr87!:~1:^:IN a,.J'e „wn,cn!na
<br />prior natMe nr rich was :;led. z
<br />ae
<br />t8t 1n an} case ~~ wn;cn 90 cayi A ne=e prldr tc m@
<br />date o! a rahung a! nntwa a! uan w,dar Subparagraph (AI.
<br />tree $rCratary rc"R,awad wraien ,i:tarrildhan tin Ine maalln@r
<br />preunoed to SBgadhUnS !SSUed dy I'IB $rCratd(yt Co+ic@rn~
<br />mg a Clldilge to the taxpayer's :asidenCe, d a !taiKe of sucn
<br />:rep rs elm hiw .n acY,ardaiK.B won suasattan ip m era
<br />State .n whKh wcr, rcswBnce s located
<br />
<br />Entered as Document Vo.
<br />53-- o ~~ ~+ 3 .
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<br />of Required RefRing Perbd.-m me wse of any
<br />.,_,..z of lien- the kmt ":equiretl refiling period" means-
<br />tA) the one-year perintl ending 30 tlays after the
<br />.e~-at!on at fi years after the date of the assessment of the
<br />x ;nd
<br />51 the one-year oe: iotl entling with Ne @xpiratipn of 6
<br />years alter ine close of Ine preceding requtretl refiling
<br />perch !or sucn robcre of Iten.
<br />Sec. 6325. Release Of Lien Or Dis-
<br />charge Of Property.
<br />-,a! Release Of Lfen.-SuDlect to sucn regmanons
<br />-;s the SeCtetarY maY prescr;ne, tnz Secretary shall issue a
<br />oerhfcata of ref@ase of any Ilea imposed won respeq to any
<br />nterna! rev@nua tax rat later than 30 days altar the tlay an.
<br />.,nrcn-
<br />r `J L:abthty $al:Sited Or UnBntprC@dMe - ine $BGfBtary
<br />'•ht1S Ihdt Ne 4dbtl:Cr !Cr the amount assessed. togemer whth
<br />-:me:e11 In reSpBCt knefeOE, has Dean to !y Sah$IIHtl Ur Ita$
<br />:'ecpme legally unenfarceaale- a:
<br />Sand AcceA[eC --.n@re tS lurmsned to me
<br />_.cr2lary ono acaeplc'tf b, !IVe d D~inp :oat U CCod!tlao@d
<br />.v! Ine ~yment n. me a!,!@unt asS25sep. tpgeiher wtlh ai•
<br />,merest ;n respect thereof, w ..Ine t!me pfeSCr:Dep by yaw
<br />~,nr_[ud!rg any axtanSran at sucn hmet, one Thal is :n accar-
<br />.an; e
<br />wah seen reac'en!enrs re:ahng to !amts. ampWans
<br />;nC !arm a tna pond ana s:,reues tnaroan. a., ra> be
<br />iJeurteC D1 Suitt r8gu!dilpnS
<br />Sec. 6103. Confidentiality antl dis-
<br />closure of returns and
<br />fetUrn InfOflTfation.
<br />(k) Disclosure of Certain Returns and
<br />Return Inlarmation For Tax Administration
<br />PllfpealS.-
<br />i:1 DrSCwsure of anxwni of wlstantletg Wert.-n a
<br />noi:ce pf lien RdS been hfetl pur5uani to secl!on 6323ji1. Inr
<br />ahtaUnt at Itre auistanding lipligatl0n secured Dy sucn hen mar
<br />aB otSChla'8d b any pBrSart who furm5hes WtLStaClOry whiten
<br />Pvld@rtGe that n8 ItdS d right :n (he prpperty 5Ubf8Ci in .iuCn
<br />.an a ~ntenas io obidm a rwm !n sucn property
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