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<br />
<br />Ext~ota f7ao htdm~ Aeymace Cade
<br />,~,2C. 6321. ~~.." ~D. . a~eS.
<br />-nrry o ~a;t Gap1e tp Gay =nr !s+ ,..y!ztts Pr ~nh.~s to
<br />CaY the seine attar drenapa. tre e~e~unc Gndudrg any mrea-
<br />ar, addmm>zl amax~t ande,en !, taK, w as3assahfa panaxy,
<br />!PUe:har mtfi aay casts t:at may accrue m adlhTiPn tneretd -
<br />s?ctd he a 4an n iarw a Ca tilxtep S.atas opal a+i a'ocerty
<br />sna ngies tp prapeny, whad+ar teat ?, personal oelanging
<br />'n SJCr Parson- ~ -
<br />SEC. 6322. PEnod 0# LIEn.
<br />U bass arvatner Sate n aPet+t'szdy tlxna ,.~ 'ave. n2n iraa-
<br />:mpusea by saclrq:; ti?Z? 'a°Ia8 arm at m= ~.~~na !tee assassrrmnr
<br />,reea and c,as „mmua ama dre 4~itiry #n• t"~e ar^c rt m
<br />assvxsxd Iti! a fe(NfrrlEtl 8g&,'4^. tYa [IISPa'?: 3'SMQ !V:~ p~
<br />sued Gatdrty=' s satuirad lu hxmmes w~e :'m'ceah.`e hr lxn~ur
<br />u! e Pt nine.
<br />SEC_ G23. Validity and Priority Against
<br />Certain Fersons.
<br />of Pardt~'s, NttNsa fR Spiry Infdegs,
<br />Aledgtec'x Limms, AnA Feat lien CredHers -
<br />'he Ivan mgm,ssd pro sacean ~t'2' J,z>x not pe laird as against
<br />aM' Wrcpaser, i+.W,~r n. -wary ~^tesst, meunarucs
<br />'.+enar, ^- wdgmec. '>~ nadrta ,o-tz pn~z maept w1aG
<br />£215 IhP !eYarlamainS J .~.xl_i_v !ip !lean f?t!d dy
<br />;pe Saq..n r
<br />gal Pradclial far C~tahF htterwd Evart
<br />Though Netice Fled. - awn ~n.a m s r:~
<br />~.sitpgsml hY =~"trt>r? fit has oeun~n,i-o, sur. ~n ehall net de
<br />,airo-
<br />n PNee Fm Ft7~j NoUC4 Fem. -
<br />I';Plac> Fa FGag. ,_ jhA., rmiira; star+ad r ::: sue
<br />semm~ ill sped be tdea
<br />'w1't Drmet Stale laWS
<br />t;l aae P[opmty in t,^,P :a}e at law proG+rtY. m one
<br />pf!k'6 NYtnln Ina Stela IW lhp :VW:[y, U: othef gUVwnm&'1I81
<br />subdmsiord, as desrgrletad by ide laws o+ such State. n.
<br />wMCn the prDDanY sub;ect to the i:en rs snuated and
<br />IG?Persarwi PfoPerty '.n the ;vse of persattal
<br />-topgrty, whettw taryptue a Intan~Me, :n uqe u~ce
<br />wfitlin tfie State hw the crony, m oiher gmcrmnsnta
<br />subdrumottt, as a~goated sY the ?awe ci suvh S?ate,
<br />m w.red; fRa property subject to the hen ¢ seLated:
<br />Sl Ytnh Ctink Dt Dmrxt Court. - to uce atfip at ute der& a:
<br />the urxlad Smtss e;svin aun is me judicat dlstin ai wtuch
<br />the ;vaparty subject to Gen a stua!ed, whw~eyar the Stara tins
<br />uR by taw desigre!ini mte pose wdvrh meals the requirements
<br />a! subparagraph W: ar - -
<br />- n.Yi45dr eemMer tN eeeds IN The Uistrkt OF~Edum6ia. =1h
<br />me atFre of me eerArder of Deeds of tda Dutdn ai Calumtue, it
<br />a ar„~r~ ;.,w~.r ~~ ~a Gar.:. >.w,e,. ,,, .,,a D~::G at
<br />Cpwan>~
<br />!'I Fins ttf r~npem Subren io ban. ~ For purposes ai
<br />.4rayrapps i it and al, grooem shell oe desrned to be shuated -
<br />tAtaea! Frppany. In the rasa cf tea! property, a! hs
<br />physi®Ilocation;G -
<br />iBiPersonai Prmony. - >n the case m persmel Property,
<br />whamar :aagide.,ar intar®9de, a; iha residetra d the
<br />tawaYin et the dine the naive of Gen rs filed,
<br />For Purposes P! paragraph f (BI, the resroanp of a corPmatiun
<br />a' Pannersmp shwa b4 deemed ro 6e the Diace at whicd the
<br />;,r:cc'~1 eraunxa dBi'a pr-ihe business c loo%ed, and the
<br />resrdapc@.af a teapat'ar whrlsr residence a mthaut the Dmtetl
<br />`?etas shad oa eaemetl to de In the astdct of Columba.
<br />13; rafm T:^,a tgrm A'M fAnlanl c( the npLlCB
<br />'efern3d [c ,n srlbsettlon la! shad pe Dresprbetl by [ha
<br />Se~~¢1aq. Such nm¢e shall be vaad notwithstandng any
<br />am& P'aviuan PI hrw regardy toe (Orin or cpntHlt Di e
<br />Huber, rtt Gan
<br />= RRt~ CI IWIe:F - .rr ;,.„oases pi ihu
<br />>artlrxl
<br />t; 6eaerd Rde. -Unless nonce ui ien rs repiad m
<br />me r:~:ar:na; mescrrbaa m paragraph I21 during the requited
<br />rs(d~ng ~ rod, suds twbce of Gen shad be vaalad as tiled on the
<br />'rate on wyurh e s filed bn accordance mih suosepuon ItI 1 abet
<br />tta a*wrangn ci such rafdiny Derwd
<br />+Zl ~ F1N - A nmrce al hrn tabled
<br />donna the re-auaed raidgtepe[1uQ s:ce4 he anecpve Dory -
<br />tar d-
<br />Gi sure notice of ban u raffled m Ns Pffine m which [he
<br />Prmr nonce of ban was hies, and
<br />fx?m the Casa of real property. the tan of refiMg p
<br />anteren ami recorded m an mtlea to the extent regwred by
<br />9)b98glIX1 Ift WI; g®q .
<br />jBl N any mein' Wtudt, WtidYS ur more prior (a the date
<br />of a rardxrg d nohce of Gen wrier suhparegreph W, the
<br />Secretary recmved wnnen mfmrretian tin :he manner
<br />prescrdad m ra.'pdatrons rssued bY. the Seaetaryr
<br />cunterrung a change m the uxpayer's resrderrw,.t a mdse
<br />of sorb Gen is a'so filed m accordance mrh subseaiw Ill in
<br />iha State In whldt sued reudmp is (opted.
<br />
<br />any notua o Ben the term "raqurced"ret~dA-paned" memo ~._
<br />W Uin orre~yaer perind eMpg 34 _dlrya §her.the es~f8ti0rta
<br />at o veers abet Yna date or vo~ass®siheri pt fie`-tart; ena
<br />fB!ffie oar pedod~eddlnp inhh the srmirafibe;,r$~Vears;
<br />abet Ne dose d the preceding ravened re~&g-peripd'(pr,+•
<br />such rrotip d Gen.
<br />Sec. G325. Release Of Lien' Or Dtscfiarge'
<br />Of Propeay.
<br />le!Rehade ~f. l~n. - Subjen ro such regula~
<br />iwu es the Secretary may presmhe. the Secreary-shad
<br />+sa7aa certidrate d roltese.d etty.den imPOSed with resoedr to
<br />any ietemE! revanw_ tea. rm! le!ar roan 3D days char the; day Pn
<br />which - - - - - - .
<br />1114iahilny Sedstied or Unenforceable. ~ The Secretary
<br />hods roar the GaMary for the amoum assessed, ogether wbh ell
<br />!ntermt in rasped [hereof, has bean lolly satisfied or has
<br />become legally unenfmaable: or
<br />!< Bond fsppted. -There is furrtatled m the Secretary and
<br />ateePtad dY huh a barW that a pn6tured upon iha payment of
<br />the amount assessed, together wnh ali imerest in respect
<br />thereof, within the time prescru. -• law lindudine any
<br />externsion al such limd, and shat Is :r, acmrdenp with such
<br />;enmrernenis relatiry m terms, wndhwns, end loan et the bw:d
<br />and sureties (hereon, a$ may ba spedfied by such regukdans.
<br />Sec. 6103. Confidentiality and Disclosure
<br />of Returns and Return Information.
<br />IG? Disdmure of Cardin RetWllx end Redm
<br />Ifidtoedalt Fa Tax AdireUal Pwpees:. -
<br />!2t Dislosure of amount of outstanding Iran. - If a notice of
<br />ben has been Fdud Wrsuant m sanipn 83731n, the amount of the
<br />outstanding oMpedon secured by suds lien may fta disdosad to
<br />wry pmson who furnishes sapslegpry miaen evidence that lie
<br />has a right in the pruPeny subfen to -such hen or interds IP
<br />atNeiO a rghl br ctx{r.prppetty.
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