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<br />See, 6321, Lien For Taxes,
<br />1I any petson >>able 1.0 pay any tat r.egteCl$ or re1u5-e$. to pay
<br />toe same after demaf1lJ. tl'!e amOl.mt (Including any mte:resL
<br />adQItlOna! iUnoUo!., addition 10 tax _ f)f as~saoie penalty
<br />mgetner wrth any {;OSI$ rt;;;: may- accrue in aoOitlon thermo)
<br />stlati be a >>en- In.1aYor of the tim-tea States upon aU J'fepeIT"f
<br />ana rlgMS to property, wnettler H'.al 'Jf persooa!, belcr.gmg 10
<br />s.uch oer~on
<br />See, 6322, Period Of Lien,
<br />
<br />U-f!:~~S aflGtf1e.r t1Jl:e is s~r,!CJ:1!v l:xf;:J b~ !Jw, me
<br />POsed bi secHcn 6321 sr',a;1 afl~e ill l.f\P 11'1'1t' !he a:;::seSSfl't'ni
<br />!:> ~ 300.S:f'.aU contlnue untll Hit: ?'iif},f:t', lor me ;;m>)jJFr! so
<br />;1s-s.essea hV <!. -iudgmel'!-l a.g4itl5! !I';ll !axp.ayer i!1iS1rl'-J 001 of
<br />stith liability) 's satisfteO Gf t-et7j]r!lt)S unenlorceable ~v '~SC-fl
<br />a! lapse 0.1 time
<br />
<br />Sec. 6323, Validity and PriOrity
<br />
<br />Agains! Certain Persons.
<br />
<br />''I """'lmerI, Hellion Of SllCuri!y Int.....\..
<br />Mu:b.nic', lilltGfS, And Judgment lien
<br />Crectilors~ - 'fhe IlI'lfl !mposeo $OCtw." 63~ 1 5Mti nol be
<br />v,lii{! itS agawSl any :w'!ch3st"f m .a s-oc\!ntv lnt~f,*-1
<br />mec..'\a!1ic:s he.OOf. L,( iI.lC\';met'4 i;e:n UM,t(j{ <ji';!Ji ootke
<br />!rltlfecf wh~ ffit';01s tile reQjJ!,"emetJ,$ ;"1 :';;;P'\let'Wf\ (fl hii~
<br />00eJ'! fIled by tht Secretary
<br />
<br />in PrItICtion for Certain IDtomts Evttl Though
<br />NtliA Fiied.-fV$Q U'iO'Jgtl no,:.t-t i); i! ''f:fi jm~se.; ~ $-P,C
<br />lILm 6321 tMs t.~"':! hIed. ';,,.ch !;Un '.;~'I fW: t>e V<l'i-:J"
<br />:I; I'll"" for Filing Notlte: F..m,-
<br />\lj ~e Fw P,r'9 --;1-"1 'imlU' !~%1:!"1J \~: iJ" ~\.iP
<br />Sl)CtlOO 1<=1 SMii 00 !1100-
<br />{AI UOOlif Sl.l!e l.aws.-
<br />(l) Rei!J ?'ropelly - 'r1 ltlf t-..asu Ul ita; ~,r-JPerh
<br />oIhc-e W'itflm ihe StOlle: \ (>r tt;e Ct~n!~. <7; ;;.J!'lt'r gc-.~rfl~f).
<br />lii15Uoo.'l!tSltirtJ. as. Oe-s:ignJ1OO D) !M !a\ltS at such Stale
<br />ifl wAA::n ltle PfQ~Ier1y 'SUotef:l to :t<e Men is s:!1'\l-a1~' ",to
<br />\'1\ f\erSMai Pmf.l6fty .-. ,fl tht! case \H pe;-s...'ll'\"r ;}li,lpel
<br />I)'. WtletfWlf tang:tbfe IX mtdrlgsba:, in Ocnt !)tll((! wIHl!r- !t,!:,
<br />StaHl (tM" !neCOUMy, Of 01_ gowKOO~ St.l00Mstut1!
<br />as des~nattdby lilt Iavr"S a1 S-I,;Ch S!.1UI. III *~lC!'\llltJ Pi!:'
<br />party $lJCIItCl to the -Ue1l3 Si!UjI$Ci. or
<br />(8) With Ci8fk Ot Oistnct Court --,1\ the OfllCt ul lht
<br />c:iOfk 01 the Unfttd Stilts mslr\..1 court for 1M: llidtC~i ..:llstrlCl
<br />in wn.;h!he pt-'Y SUOj9d. to lien 1$ SRl.tIUld. 'ff'heneYef ~ne
<br />State h.IS -OO! Dv aw deslONttd one ottIcl! whICh meets t~
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<br />Ie) Wrttl Recorder 01 Deecs O! The Dlstuct 01
<br />COlumoia, -In the office 01 the Recoroer of Deeds 01 HIe
<br />Oislnct of Columbia, if the property subject to the tlen fS
<br />5ituated In the Oislncl of Cillumbla
<br />..;?) $llU5 at Property SuO/eel To litln ~For purposes
<br />01 paragraphs (1; d~\a (~), property sn,lli lJ'~ deemed to be
<br />sitoate<t-
<br />i.Ai Rem ?rooerty --~flll1e case 01 leal p,onefly, Ji ':!;
<br />p,-'1Ys1cal locatlol); or
<br />iHi PcrSGnai Property -:n the use ot personal
<br />pfQ-;l60y, woeHler lafl910ie or mlang1D1C. ill the :eslQencs o~
<br />:he u~:paym J! l!~ time !he notiCe oj ::e;l ;S ~'!e(!
<br />>1)-, :;.o<,es ';' ~:,lr<iqrat!r: "2,\6\ it'.e 'BS,{JWiCo-
<br />,.;:If..--i)faNHl W p.,[1nf;r;;rJ.m Sl1J.!! tJe deente.-J:C t:4: tl<(, t}'aC€ J!
<br />'#O:J<;11 tltB prmtll'~i fl-'(8cul\\t€ oflt<;c at tt,e nU::i\!1ess is \ocal€O.
<br />.ana- tM "I!St(len--;::;e of a t~,;,ef ',I;l"lL~se leSioonCt; >1:, W!Hmu!
<br />'ht1 Um!ed S!",tes 5f',JJl De oeemect l;,' N' ,r;e W:i!q.:t ~.f
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<br />f[f!fT1 - ,~€ IMOY, ('0n!~n!;;i !~e 'li"kCe :ete-n!\..'i
<br />~o Ii'l Sl..1PSrtl\Qn la) 'i.~an at: oreSCi't:...c n'{ the ~e:;ll'tH\
<br />S-i.l("!lt'ot\ce ~i!,Hl toe ",ah(! ft,l{wlm$.1..lt,(},~,,-:;
<br />'-I ),jW :f:qi:l'{hrl\1 me ':.~m '.1' ~\;<!tP.'ll I
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<br />qjl Refflng Of Notice. -i {if ;J:.lfp..~~{< d-J tn,s ~~llo-;::.. <
<br />General RuI..~U;'dh~ ,nH:t' ,.t'".~
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<br />'1.'ti!~ "'I".t>n<J;f1;:e1 :>;~-tr:t)E>C ;.'-<l!J',j!a~~' ,/,
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<br />t,~ ;)1": 11;" Dr, w11r.:t" .:5 'lied ",-CeH)l"K:':l ,",'I'
<br />O;,-,nser~*n !;n a:!€-t :l'\1:' e:q)!'"I,~1;;~! $'.;,1:;1 :r.-;llmc Pf'fJO(l
<br />,2; PII:ce for FWng.-A ;1r;t!Ce ;J. ,;en 't;lHe<J
<br />I"e r~lfW 'l"W""g ~le:i<.XJ <,'"'l,:<ti ,>t' dtt"rtf~f' .:'n,\o
<br />~L1(t: ~;j!;te 01 'te'i ;~ :e~"~ll ' '~,~ '.1f1i(t' '<': """':.ic!'o ~~<:'
<br />:J'!Qt i''l'JllCl:! (;1 '.;i:"!! .",.a~ ';,e" .il1G
<br />,8) ,'1 a1;i ~~s!: ~r; wl't;ch g;J Cd", "';.;:;<,:! ;;:";:"i !~~ ,Ii-E
<br />.:!ii-!~ ;)1 ~ :etlhf\!} (Ii "until e ;it;!\ ,,;r'fl'ti' .,,,,t'D4~.;.:Q' d~lt\ J.
<br />~r,~ SeVet=:i\ rel1!~ ".nee<' l!'!{)ii'!lJllcr :t.e "!lJ!l(}t'
<br />V1~Hl~ m leQti\oll~1$ 1-SS08Q (;.'1 !~ S.~fetijJ'f! l'.;onceU:!'
<br />;!'t'-J d Ch...l~ 1ft \nt lJ.lI;P<iltt! ~ <eSlQenCt .:.'l [lUl'ee Ql su;:},
<br />"en "~ J;~l;' Ilit!c III 3:,'(:Ut04:ltlJ' *,!r; ""O'>t:\.!!CfI l!i i~l p'll'
<br /><.:a.lt' ,!'\ \\tll(~ ~'lfn '~j\k-nct' :$ ~:x-'.m~c
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<br />t? ~EC;. OF "FE:'",
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<br /><31 Required R.fiIlng PafIad.-ln 11\0 case 01 any
<br />notice of lien, the term "'required refning. pertod" rMans-
<br />(A) lhe one-year pe;iOd enjing 30 days alter the
<br />expIration 01 6 years .liter the dale of the assessment o11he
<br />tax,dne!
<br />fS) the one-year perIOd ending wIth the expiratil)fl 01 6
<br />years after the close of 1M . precedino required refillng
<br />plmoo ~(jr such notice- of lien
<br />Sec. 6325. Release Of Lien Or Dis-
<br />charge Of Property.
<br />
<br />Refuse Of lien. -SubjOCt 10 such regulal!onS
<br />me Secretary ml'f pfescnbe, Ihe Secrel.1rf sllaU JS$ue a
<br />~e!1!!;t:.1te o! rele--<lSe af any ;iell ImposeD wi!h respecl 10 any
<br />m-lern2i le>lenUe tax Dot tate, ttl.iln 30 ddYS after the d<'Y on
<br />W~l1ch-
<br />\ 1\ ll<lbllity Sallstfed 01 UnefllQlCeatlle _. rile Secrotary
<br />';n(!s tMt me Ildb!Hty for tht' arnounl as-"essEt(!, together will'!
<br />.1" i'1West Ir. i'i:!soecl tileroot h,lS been tuliy sa!is11ea Of has
<br />::wtt"'T!e '€gil1i'{ ,H'\enfon:e;,1DJ€, 01
<br />,? 1 p\lnd AcceOloo - 1 hi;He 1$ lumtshOO lQ lhe
<br />SBcretiii'; ,Ptl Jcc!'!DteQ Oy hUll a bonO that ,5 COMIMneo
<br />;i;J..>n tni.' P.l;i'if!1l'l.nl of the amounf assessed, togelher wilh ail
<br />'TidH!S1 ill 'f.Sj..lt'Cl therlXlf. wltnm the hme orescnOOd DV law
<br />;\,w:!:.J{!mq ;in, exlen!>lOn oi SUCI1 tlfTWl, an-a lila{ 1$ In accor-
<br />Jdfit't! wlit: ~lj:':1'1 :eQUlrerl1efll$ fe\ahnq to anrns. cenOlllOns,
<br />,Ill';! tonr, C}t t111.' bOnO ann sureties 1l1ereol1. as may De
<br />S,,"'C1!tee by >ucn requlahcl1S
<br />
<br />See, 6103, Confidentiality and dis'
<br />closure of returns and
<br />return information.
<br />
<br />{k.) Disclosure af Certain Returns and
<br />Return Information For Tax Administration
<br />Purposes. -
<br />
<br />,;)! Ul5clOSure ~l! a~un! !}f OUtSt3flOif'rQ Her.
<br />--'O!lCe '.ll tien Ims ueen hied oursuaot to section 6323tl), m!1
<br />,l.'!'\O<.:rll ffi Ir-.e OUI5tJM1!".g ot<hgatlG-n Secufed by such !len !11ay
<br />~ OISCW.sea TO anv person 'tfM iurn;sl1es S4!iSfJC1ory wollen
<br />"'ilti"..nce 11'1,3;1 he nas d ngh! [Ii tn~ property SVOtect 10 s.uch
<br />ell ;it ,nler,ds to ObtJ1I1 !l nQhI m S\.icn prope;IV
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