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<br />Excepts From Internal fletroniro Code
<br />Sec. 6321. Lien For Taxes.
<br />It any person liable M pay arty taz neglects or refuses to pay
<br />the Sdirle attef demand. !ne dmWnt (Including any int@resl.
<br />ddddgnal amoirnt. adadon (d tax, Or d55e55db18 pewlty,
<br />tit~lnar wnh any costs that may accrue m addition tttereto!
<br />snaN he a oen mtawx of ine United States upon an property
<br />ono ngnts to property, whether realer Dersonai. belonging to
<br />sucn Berson.
<br />Sec. 6322. Period Of Lien.
<br />unless anWher Cate rs speciticaay toted bY' law, trs uen mr-
<br />FDSetl by s@cfion ~?1 stldll afire at the time the assessment
<br />±s made aru7 Sra1! continue until ice haalRy Idr 1,78 amount Se
<br />assessed ;or a iudgmem against the taxpayer ansng om c!
<br />sucn haoihryl rs sahsheC or bacromes unanto:ceanle ay reason
<br />a lapse Ot nmE
<br />Sec. 6323. Validity and Priority
<br />Against Certain Persons.
<br />cal Purchasers, Ndden Of Security Interests,
<br />Mechanic's Lianors, And dudgmant Lien
<br />Creditors.-The hen Imposed ry s¢tnOn e32? snot; not h2
<br />rand as against any purchase:, nPldet Of a secunry merest
<br />nrei,hanM~s hendr, Gt Wdgi'Ieni hEn C!¢dit0.' un(II nphi2
<br />thereat WnKh .:q?els the regUlrem¢nts b! 5'vUSearan i'! RdS'
<br />xon filed Cy [Ire Secretary
<br />let Pretaciion For Curtain Interests Eden ihdugh
<br />Neice FYad,-:ran tfteugh riarcd o1 a ben Impos_=d dy sec
<br />non 6325 nos b¢art bled, sucn nen snot: oat b2 ralh;-
<br />;t! plus For FdMg Notice: r-arm.-
<br />(+.! Place For FNng -Tne nota:¢ .-starred ;E :r. sub
<br />sec±wn ,a; sRa de f:reC-
<br />tAj Unper State Laws.-
<br />(i1 Real Property -m the case Ot real nrPpdm..r.
<br />aFrce witnm the State for tna =awry. a curer govern,~nea-
<br />tai 5utgiYi5lpn), ds WSigndtpd by lha 0wi h) such Statd-
<br />In which iha properly subiett to the Iran 3S sitwied: 3ntl
<br />(n) Persolul Property:-ln tM case tit perspna: DtOper~
<br />ty, wnatirer tai>gibie w intarpwle. !n cne anMS Wahm ton
<br />$tatB ter N&Ld11Ny, IX pDMx govatmrettui SYEdiYlSibtil.
<br />as deslgnaled by the laws of sucn State. in wnicn the pI P~
<br />perry subect to the uen a snorted, w
<br />(8) Wdn Clerk Dt District Court -In the ahce Pt the
<br />cMrk d the Urvted Stales tlisirkt coon la the ludktal drstna
<br />in wnwn the property subject tp ttan a situated, wtierwyar tna
<br />$Ula has rot eY Ww designate0 one ours wnkh meets ttre
<br />reguira»enis d wbparagrapti tA); a
<br /> Entered as Document tJo.
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<br />;C) Whh Recrorder Of Deetls Of Tne Distrkt of
<br />CoNmbia.-In the otnce of the Recortler Of Deeds of the
<br />Oistrt0t of Caumba, d the property suhjea to [ne hen is
<br />sitwted In the District o' Caumbia
<br />.?) Sttus Ot Property SaD)ec! Ta Uen.-Pa Purposes
<br />0'r FaragraPns l'•1 and iG!. Property snail C¢ deemed t0 he
<br />snuatad-
<br />(A) R¢ai Property,-(n the case 0; real p~ocertY. at its
<br />physical !ocahon; or
<br />t81 PersOnar Property -gin me case c' Persenal
<br />property, wnether tandlhle n. Intangtoie. a: the rps!dence a
<br />the taxpayer at tRe nine the nbnce m nen ,s Mad
<br />For purposes at paragrapn t?)i!'1. the resmence m a
<br />orpaabpn Or partnersniP sna:i ce deemed m DE trap mace at
<br />wn:ch ine Or!nCiPai dx¢GUnv2 OfiitE U! the dUS!neSS ;s !C~.ateU.
<br />too me resldencE U: a `.aapayer «'tose Iesi:e:,ce ,s 't.nhoui
<br />the un!tad $1a!eS s+~di: [-+] CP¢ yea IC ce 'r~ :^~P C°~51~!i.t e'
<br />!~o!umo!a
<br />:31 F.tn. . ;'2 +I~n a^.C S'.rr!IEnt 0! me n:;!t:C re'2:'CU
<br />C !n SubSeC71Vn f31 Sndt! he Fed5c11E,2d by Ina 52CF21ary
<br />1
<br />~UCh nUnce SRalr Ca ra.,d -'!atw,instatidR`41"Y tine= P`arlsGn
<br />at aw ra3ammg t^ xr. ... ~c ,te-~: o: a _...... _n. -,
<br />sI fletding Dt Notice.-=~ sur;<3e ~' fns s._. _:~-
<br />~: General flute.-:i,~¢ss wsm -
<br />.,=lied ,n the ,atirner ,-; ds;r+h@o :: pa,ag~aon ;J c . -
<br />egu,; _w'.: ai,x:rg pe+:x. ~ r. ^~.~ a o' +:¢n ; Ms ce treat2d~a
<br />!:'rp9 9 iM Cate 0, wnKh tired t~ ~ ,' ,n:in
<br />stc4iwc, ,f:?atfe: .tie t~xgr¢at2-ats ^rer era r,.m
<br />:2t Place For Filing.-,A tie x ,=en .@h.¢d
<br />.. Ing lire r¢qu:ree :dhhhg per,ud :na;= : etfeci,ke c -
<br />•AI!i sacs notce o: =ten •s rea:e;: +r::.*.¢errce nlwmen=tie
<br />[Taal natr;2 0± tcn win- b,ic, ant
<br />t51 +n any :,nSE :n «n,cn `a;i pills a :n0'@ nrgr ip IR2
<br />pate e. a rehhng u' naiwa .; ;•en urxrer s.:bparagrapejA).
<br />in@ Seu¢tary 'cR'.dtr2a WraiN ,n9anWlq: t!n F:t@ manner
<br />pre5:rnled m regeiala)n51.S5uad pY lh.C SeefeldryJ CUiKerR-
<br />Ing a trange m;he taxDayas's;esaante ,t 3 neon 01 w,n
<br />i,en R dGC ht@d +n eUd[y`ary;¢ w~tn av:3tei::pn ,L !H €..".e
<br />State In wnsr, ;:ran =@s~ea:e s ,a.atac
<br />
<br />
<br />(3) flsgeirod fle011ng Period.-m the case of any
<br />rtaice pf lien, iheterm "required raiilMg periotl"-rrreaos= -
<br />(A) the one-Year period ending 3g days attar [he
<br />ezpiranon a 6 years attar the tlate of IDs assessment of the
<br />taz, and
<br />t9) the onE-year paned ending witn the @xpuation of S
<br />year@ direr Fhe CI0.58 0l 1he IXEGeding regUlred Fetlung-
<br />FEnoC for such notice of lien.
<br />Sec. 6325. Release Of Lien Or Dis-
<br />charge Of Property.
<br />;3j fleN3S8 Dt Linn.-Sub!eci to Such reguUtlons
<br />as the Secretary may Drescribe. the Secretary snap issue a
<br />cd'nhcata of mledSB dt any It¢n ImpQ$ed W!th rESpEGt t0 anV
<br />.nlernai revenue tax not later roan ~ Cays after the day Pn
<br />nnrcn-
<br />. 71 tednnY Satsired a UnOnlorceabie. -The Secretary
<br />',::ds coat IRa Ilaminy tU. the alnpnnt d55¢SSCd. togeltler Wdh
<br />?., interest In respds't [n¢raUi. Ras been tally san5hed Or has
<br />.!'l0.^.1¢ Ifgdlly URe111CIC¢d01¢ 9r
<br />! 6dnu Accepted -roars !s tumisned to the
<br />_=ut¢td~Y a=,] aCC¢p(ed dy non a trOntl tRal is condthoned
<br />::tun the payment c,t tn2 atrwunt a558SSdd. IOgeth¢r wnh all
<br />ntetest m respect tnere0i, W,trun the time presOnned Dy Ww
<br />.~+ucsng am extension of sorb bins), and 1!Ni IS !n actpr-
<br />cance wdn sucn ragwramenis relating to ter:ns_ cmRtlihons,
<br />aR0 taco et tr,2 b~ru 2nd soreu¢s there_n_ a<_ nay be
<br />Sp¢tdaG by sicn regaiabens
<br />Sec. 6103. Confidentiality and dis-
<br />closure of returns and
<br />return information.
<br />jk} Diselasure of Certain fleturns and
<br />fletern Inlormatlen For Tax Administration
<br />Plilpeae.5.- .
<br />,,21 tBxiosure c1 dmeunt et oatslandmg hen.-II a
<br />:wnce of I!en nos n@dn bled pursuant to wcUOn F3231U, Ina
<br />anwum a ,tie outstanding uaigation s@cur¢d by sucn ban may
<br />be dlsrMSEd 10 any per50n wn0 idrn15he5 Sd11StaClpfy wnn¢n
<br />etldence loaf he has d rlgm In Ina properly sub{eci t0 sucn
<br />'.en c a:tantls to Gbiam a ngnt In sui,", prupeny
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