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<br />Exuarpts From IttMrnal Revenue Code
<br />Sec. 6321. Lien For Taxes.
<br />II any person liable to pay any tax neglects or refuses to pay
<br />the same after demand, the amount pnclutling any interest.
<br />adtlllional amount, dddlll0n to tax. ar ds5e55able papally,
<br />together with arty costs that may aarue in additior, Iheretol
<br />shall DB a Berl In favor of the Unitetl Stales upon al! property
<br />and rigMSto property, whether real or Dersonal, bebnging to
<br />such person.
<br />Sec. 6322. Period Of Lien.
<br />Onless anotndr sate is specifially tined Dy law, !ne lion im-
<br />posed Dy section 1327 shalt arse ai the hme !ne assessment
<br />is tnatle and <_na!i Conllnue until4nB Uabihty tar Ine amount Sp
<br />assessed (or a ;utlgmert against rite lazpayer arising out cf
<br />sucn liabihiyt rs 5alisfietl ar DeCOmes unenforceable Oy reasan
<br />at lapse of Dnce-
<br />Sec. 6323. Validity and Priority
<br />Against Certain Persons.
<br />ia+ Purchasers, HaWers Ot Security Interacts,
<br />MacRanic's Lienors, And Judgment Lien
<br />Creditors.-Tna hen Imposed by 5ecllen 63^.? shay not ba
<br />valid as against any purchaser, holder G. a sdtcnty ~ntEres'l.
<br />mecnanx's henor, ar iadgment .an creditor until notice
<br />t:iereaf Which meals the iequuements p: spbSeGtion Ifl has
<br />Deep tilatl Dy i~ Secretary
<br />rb; Protectien for Certain IMereats Evers TROUgh
<br />Notice FRBd.-Even inaugn. note of a nan Impose ay sea
<br />Dan 6921 tWS teen bled, such flan shall ::Q1 ~e va5o-
<br />;t; Pete For fRing Notice: form.-
<br />;t) Place For Filing.-Tna mice relerr¢d ro :n sup-
<br />SeCtlan (d) site!! Dd hletl-
<br />(A) Under State laws --
<br />(i} peal Property -Ir: the Cdstl al teal p!opdrly. ~n one
<br />Doke witmrt the Stale (or me coumy. ar inner gavernmem
<br />W{ suDdivisian), as deS~gnatad by Ine laws of such State,
<br />in whim rite Property spDleat to ma hen es sd~wted: and
<br />(iQ Personal RopeAy.--tit the case of personal proper
<br />ry, whetner tangiDia ar inWnglbre, .none ottice wdnm the
<br />State (a ice county,-w otner govdtnmaniat suDtlivrsmn),
<br />at des+gnatetl by the laws a<su~n Stela, in wbith m2 pro-
<br />perry sdteect to the Ibn fs Situated, w
<br />(6) With Clark Oi Orstnct Coun -m !ne anise at ma
<br />clerk of rite Urgtetl Stales disirat coon for the JudscWi vistrx:t
<br />in whim the property sutgect fa Gan Is sduai~, whenever ine
<br />Stale has trot Dy Idw desigmted Ona OtIICB WRich mB8(S the
<br />regWramenis rd wbparagraph (A), or
<br />(Cl With flecrortler Of Deeds Ot The Cistrkt of
<br />Columbia.-In the aftic¢ of Ute Recortlar of Deetls of the
<br />District of Columba, it !t'a' praperty subject to the lien Is
<br />situated in the District of Cnlumbla.
<br />(2) Situs Of Propery Sub{ect To lien -For purposes
<br />Ct paragraphs {+{ dnd IJ{. prppeT" sndli De deemed IC b¢
<br />si[uated-
<br />iAl Real Property.-in the case of real property. a: its
<br />physical lOCahon, or
<br />IR) Personal P; operty -la Ine case cf pzrsanal
<br />property, whether tangible or ~ntangiDle. z. the resmence a`
<br />(he taxpayer at the lime the notlCe of 'yen :s ?ilea
<br />For purposes of paragraan (?ii3i. !ha residence pf a
<br />;.orperats0a cr paripersmp shall De d2emetl to C¢ the place a.
<br />WDICn fhe pnnc;pal exeCahVe piflC¢ of Ine oJ51neS5 ie iaCatPd,
<br />ana rite res!tlenCe c: a taxpay¢c wnosz "es~dence 's witnou:
<br />the Jmi¢d Slates shall Ce deemed iC pe ,' ,h¢ pgtnr: a'
<br />GD+umo;a.
<br />_ :t Fom, - ode loan ana Co-^.;ent a. t'.e enu~a rErerr?a
<br />!e ~n su"usecfdn ,a. snz!I U2 pr2sCfm¢d Cj rite Sacretay
<br />SuCn nopC¢ coal: G¢ va.:a nptw!ihs;alldmg any ein¢f pro'n5mn
<br />,t law ragermng o~ roan r ce-lem a' a rv_",trca a: ~~_.,
<br />'3r RBRiing DI Nolite--TN cu~pti~ ^' !ms sane: -
<br />• General Rule.-un:ass ~a€,cd -
<br />'dn1e0 ,~ me maitre, nlesrr:ec~ w pamgrapn'3t ous~nc !ne
<br />^c.}m:h. rehhng sar,x.. s - .., t~ e a'. tin.. „a.. ~.. cr area as
<br />',lea as !rn datz c-n w .. Mss !<~d ;~nsaa-waance ,vtn
<br />scUS2CI Jn (t}; a?ter rite exwut~an ai sucr.:eiihng per c-a
<br />,21 Plate For filing.-A !iunc~d -au!ea
<br />dunrg !ne regpned rehung peg:ud coati ba a!tecuve an:y-
<br />rA i ,i sucn nonce x nzn rs raU,ed m she oti±ce m n n.,;n Ma
<br />pripr nOhC2 at i,dn w2S li'¢C. sop
<br />tat to any eas ,a wn„n g0 aaY> ~~ okra pr.or to ine
<br />Gate of a r¢hl+nC ct .nanc¢ of '^ n under sobpa:agrepn (Aj.
<br />,ne Secretary raCdnad wntten m:pinuhon un ;ra nanner
<br />afascnDea in rega0twns tssudd Dy !ne Secretary) Concem-
<br />~ng a CndngE ,n lRe laxpaydr <_ ;CSrddnCe, ,f 3 pahCe al spah
<br />scan s also elea ,~ acaarpance won sapsactron In :r. rite
<br />State m wn:cn suer rzsmen<a .5 ixa!ap
<br />
<br />3) Required ReRling Period.-In the rase of any
<br />nonce of lien. the term "requiretl refillitg period" means-
<br />(A) the ana-year periotl ending 30 days after Ne
<br />zxpuanon of 6 years after the date of the assessment of the
<br />tax, and
<br />iB) rite ane-year penotl entling with [he expeatmn of fi
<br />veers aR¢r the close o! the precetlin9 regmretl rattling
<br />paned for sucn noiice a1-IfeR
<br />Sec. 6325. Release Of Lien Or Dis-
<br />charge Of Property.
<br />;a; Release OI Lien.-Subject m sucn regplabans
<br />:u me Secretary may prescnne. the Secretary shalt issue a
<br />ceridica?e of re:ease Ot any Ifen ImpoSeC with RSpec[ to any
<br />:n".ernai revenue L;x ret later roan 30 days after rite tlay on
<br />,v n;c^.-
<br />~. Il 1,201hty Satisfied cr Unenforceable.-Tna Secretay
<br />:nos that Ire habdlty b! ine amount assessed. tag¢mer with
<br />Inta!e51 in respect ma;epl, has Deen IuhY Salisf~eU ar naS
<br />..,c~. .eo_ans u^anto; c¢aL„z. c
<br />. , 3ana Fadptee -Tne:e , :urnisretl to mtl
<br />$BRe:arY' ane accepted Ov him 2 Duna ;oat iS CpnmConed
<br />Jn Ine gaym¢nt o; the amount aSSeSSed. (pGe(0e[ w,(n a.
<br />-[eres; ,n respect thereat, wiimn rite hrne prescnaed py law
<br />clue^.g any exlars!on a! sock Dine!, and that is in acaor-
<br />~ance w:,.^. sucn !aquucmenls rlal:ng Ie terms. cononions.
<br />d!N tp m pt the Cona acd ssr¢pBS In.¢reon. as .^.+ay be
<br />sp3f,i,dp Dy 5'rCn feyWdhons
<br />Sec. 6103. Confidentiality and dis-
<br />closure of returns and
<br />return information.
<br />(ki Disclosure of Carlain Returns and
<br />Return INormation For Tax Administration
<br />Purposas.-
<br />i?I CtSCbSUre at arnoum al aul5tamm~y hen -'.I a
<br />notice of uen nas Oeen lil¢C pursuant to Secifan e323111. the
<br />anxlunl et iha oulslantling ODhgahon securetl by such lien may
<br />Ue tlisClDSdd to any person woo Wrm50es Sahshctory worsen
<br />ewCencn !n`nt h¢ has a righ( fn Ine property suUlact to sucn
<br />.n n ;mends is pblaln 2 rignl In such praperty
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