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<br />Exearpts from IrrMnal fltttrenne Cods (C) Wah ttecoMer IN Deeds Of The Oinrict m ;3) Repaired -Re~ag lbBhd.-In the case bi any `- ~ -
<br />SeC
<br />6321
<br />Lien For Tares Coumbia.-In the office of the Recardar of Oeeas of ine
<br />• once of lien, the tam "requireA renting perod" meapa-
<br />.
<br />.
<br />. 0!siric! of Columbia,
<br />d me pmparty subject to the lien +s (A) the one-year penal entllttg 30 days attar the -
<br />Il arty person iiaDle to PaY any tax neglects or refuses to pay situated in the Disidct of Calumoia. c:xP=ration of 6 years aner the date of the assessmerd of tea - '
<br />the Same aner demand. the amount (including any miarest. (2) Situs Of Property Subject To L+en.-Far purposes :ax. and
<br />additional amount. addition to tax, or assessable penalty, of paragraphs (t } arq In), emcerry shah he deemed to he :S) the one-year period enang with the expiration of 6
<br />tagethar with any rmsis tilal may accrue to atltlidon tttaeto) situated-
<br />Years aner Ina Gose of the Preceding requiretl refiling.
<br />-
<br />shall DB a Lien m taus W the Unitetl States upon an property (A) Real Property.-In the case of red! Prope. a: rts
<br />`ry' Pznod tar such nonce or lion.
<br />and rights to poperty, whatler real or personal, bebnging to
<br />h pnysica! location; or Sec
<br />6325
<br />Release Of Lien Or Dis-
<br />suc
<br />person.
<br />Sec
<br />6322
<br />Period Of Lien ,B} Perso!tal Procerty.-!n the case pi personal
<br />prppem,wnethatarroib!epr~mangfbie.a:Inerzsidenceot .
<br />.
<br />.
<br />charge Of Property.
<br />.
<br />.
<br />. ine taxpayer art tre bore the notide et hen !s toed.
<br />Unless another date is specdiCally taetl bylaw. the lien !m- For purposes ct Raragrapn +7},Sl. !^z residence ct a a? Reba38 01 Lien.-SPbjeG[ to sash regulatiop5
<br />~
<br />posed by section 6321 shall arise at the time the asszssmem comorafion o: aartnersn;p shall W_ dazmae to ce the pace at as
<br />tie Secretap• may prescribe,.the Secretary shalt issue a
<br />+5 made and snail CpnlmUB nriill IhB I!dblllhy for the dnlaan( so Wmdh ine p+mCi,]ai 2xetatlVa p:i+Ca a [tie Dds,ness !5 IpCdled. CPRIhCdie pi re'ease of any hen imp0.5ed with mSpeCt t0 any
<br />assessed for a tuogmznt against the taxpayer dosing out of arM the residence of a taxpayer wnase ravaem~e s wrtnaut :nteraal rerenue tax not rata than 30 days attar the tlay on
<br />such habiiiry) is sanstizd or heeo!nes unentomeabte by reason Ina United States sha!i ae deemetl ;e ca in inz G•strict at w,hKn-
<br />ol IapSe of bore. Co;umb:a i' 1 t+dnilny Sal!sfied pr Unenibrceaaie.-The Secretary
<br />Sec. 6323. Validity and Priority 3l Fe+m -?tie mrm and ror.!ert m t^.z Hance referred ',"ds roar me !,ahnny for the ampunt assassea, together with
<br /> a suasect an , ! .an ea escr boo c, .5e ~ tarty ' nierest m respect tnereot, has been fWly sanslietl or has
<br />Against Certain Persons. ~
<br />cn able seal ~ a U ndt• Ids- tie an, u'te (.. _:en zccme +agany ureiNprceaWe; art
<br />
<br />la) Pnrohasers. Holders Of Seeudty Imerests,
<br />e. la regard rp oe t . • n c r t gut ce .- i2I Sand ACCeCfed.-There is turnahetl m ine
<br />
<br />Mechanic's Lianers, And Judgment Lien yzcrela .~ ana accepted oy him a band traf +s conaboned
<br />Croddors.-ine lien +mposed oy sechan 6327 shall rwt ce open !hz paymen! di ine amount assessed. !egether w,Ih all
<br />valor as against any purchaser, haler et a security +nierest, ^derest ,n respect thereat. wnnin ine tame prescribed by !aw
<br />rtepnanic's boner, iutlgment I!en cretlitpr unite notice ~ic:ucing any exlen5an at S::Ch bmei, and that is in aCCpf-
<br />Ihereni WniCn n!eetS Ina regaramentS of 5ub5eGilan Ili nds CanGe w,m SUCH :egal(emenlS reiat!ng to terms. CanCit:enS.
<br />been bled 07 [he Secretary i~w to,m of t*a bond and sure!re5 IRerea , as ~xy ae
<br />Ih! Protection For CeMin itileresis Even Though
<br />NMI
<br />Fli
<br />d
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<br />h
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<br />h 'P+ RafiRng Of Hones.-:s :u•pse •,' t^:s szcooa_ -cecdreo oy such regulaaons
<br />Sec. 6103
<br />Confidentiality and tlis-
<br />ven t
<br />rrobce o
<br />Oe
<br />e
<br />.-
<br />oug
<br />a
<br />en unposetl by sec
<br />non o3zi has been t;.Bd. sUa-n han sea.. npl be vats- :~ ,
<br />: 6anaral Rme.-~~,ess =~t:.e ,. ,.,
<br />:anted ~~ the m~nnar P*asc'+^ed ~-.:>ara,;stn ;:, 2_ :,~ _: z .
<br />closure of returns and
<br />iii Pgee For fging Notice: form.-
<br />` ,eywred ret+hnq penop. sxa r;:e o' =:e-: sea=: ae !: eater as
<br />return information
<br />,t7 Place For
<br />riling.-Tea nat,ce rzfeaep :o :n <Up- !:lea a-. the rata ,?~: whMn :, :s `:e,.:~-: arcc,daace w.*.n .
<br />secton lal soar, oe tiled- supsanun +,!)i after ;tie exo-:anon of s;:,n ~e+::•ra Para3d. (k) Oistlosuro of Certain Returns and
<br />{A} Umler State taws-- u; Plate For Fifing.-~ =-atx~ ~~' :yen r=€de,
<br />(i) Heal Propemy.-in the case o! real proPeny, .n erre aurrrg the reomrad renisr!g cerad srlk ;,~ ette;tn•e ono- Return Information For lax Administration
<br />ptiide wiinin me Stale tort (tie county. art other oovermnen- such rd[rcz p! •,e.^. c •e:..eC :n P.e uttxe :r: amch ;ne
<br />, PYrpOSas.-
<br />6a+ suadivisbn), as tlaSKJndteA OY lM taw<ei _caCh State. vx'
<br />nu:;ce o' ::en was 'pled. d^
<br />m which lire Properly subject to Ina IiBn rs stuated: and : si :n any case :n wn:cn v3 aavs d• +nu,e prat to the
<br />iii) Parsona+Prnpetly -.n the case of personal Prapar sale of a rahk+:^a d+ sauce a ,:an ucdar aubpa,agrapn (A), !21 Oixfosura at amount of outstanding i+zn -n a
<br />ty. whether tangiDa or mtang+ale, m one oniee wdnm the t:re Sacratary rc~-.er.vo w-+nen .^tlYnanvlt ,en :nz nunaar na ~e a +sn has been iAed pursuant to section 6323(11. '.tie
<br />State 1~ the County pr aner governmental SLDd!Vlsant, prascr+ued m reguutans 55:1aa ay the SaCretaryi cwrcarn~ amount G t.re puiStaiWirig oa+gatan secvreo by such ilea may
<br />as designated by the laws of sucA Stale, m whah the pro- +nq a change m the taxpayer 5 rasaerKe, ' a na:i2 pt Saco ~ ascbsad IO any per5an wte lumtstws sanstactary written
<br />party subject to the lien +s situated, a hen is arso then ,n accordance wan subsaitnm ,r> =n tnz ev,tlance that tie has a rigor +n tea property subjem tp such
<br />iu) Y1hn+ Gars vl pislnet cwn -tit iha o1iKe of me Stag m whkn torte rr>xunce s ~aCd;eo :.an art imenos td oatam a nom m such property
<br />Ctefk p' :tie Unted Sates d15iricl COPit to lhB iatllCWi dlStlai
<br />In whtcir IM prapeny subject b liar is silWted, wMtiever the
<br />State nay not try Ww da5igna160 era ottka wach meats ire
<br />reparamenis d suhparagnon (A), or
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