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<br />EXCI/lllI From 1_ R_ Call.
<br />
<br />See, 6321, Lien For Taxes.
<br />
<br />If any persotIltable- to pay tiny tax neQiem Qr ret1J::leS to pay
<br />the- same .at!er d~, the amount jint:lul1tng any jnterest
<br />addttkmal an\Gum, addttlon 10 tax. Of assessable !)il:nalty
<br />together.with' any eosts thai may-act-fIje m aarntiOn tnemoj
<br />shati bt.;tle:n'm:-taVor~ tne:Onited Staie-s upon all property
<br />and rjgl:tb;-~,~, wheU1er real Of petSunal. 'fielOngjng. In
<br />suc-tlj)ef5Dfl.
<br />
<br />See, 6322, Period Of Lien,
<br />
<br />l!nl&Ss_anot~ _IS specrticaUy fixt\rl by law, ;he !ielllm:
<br />p()seo by'siidkm^ 6321 snaffarisa- al the fmle lire iS5!sstnem
<br />is made and shall cont,OI,ffi uolil the ~lilY !Of me &no\l-;.t so
<br />as:rossoo {m a Judgment agaInst tne la~r -ilrlsln!] out 01
<br />such tiabiiityj is: s,allSlie(1 or MtOl1lB$ .ur-:er\10!'cr:;at)je t:r reason
<br />at !apse 01 time.
<br />
<br />See, 6323, Validity and Priority
<br />
<br />Against Certain Persons,
<br />
<br />ial P.rcb....., Held... Of Security Jill....\!,
<br />M.eb..le'. L1...n, And J.dgm..t Li.n
<br />Cfedtton.- ihe lien tmposOO by $6(;110.1 6321 shall nOI t~
<br />val~ as ~"fSt ;f!'l, p1JrchaStlf. ~ n/ if security lfiiet-eli:,
<br />mechanic's jl~, if, iu(lqmenl H.efl UeQltOl UTili! nul!Ce
<br />tMrW whICh meets Tnt requirements: of ::'\.!b:Jec~W:l1 (!) has
<br />been t!!eO by !he Secrmary
<br />
<br />in) P_ For C_ 11lI...s\! E_ Thougll
<br />Hetictfllld.-ti'tll trmugn notICe 01.;i 11M mJPQS60 0'1' S<<'
<br />lion 6311 nas been ti1ed, sld-ch !~n ;;t'"a!l nn.i be ""lid.-
<br />il) PIle. For FII.g H4tIla' F.rnL-
<br />(1) Piaca FiX Flhng,-- Tnt- -I1m!Ce referred 10 ~n sun'
<br />sect:IOn,a} snail be tileO-
<br />1A} Undt:>:. S~ laws,-
<br />(l) Real Pr~ ~1n me ~se ~ {wi ltfoperty. m V%
<br />offICe wiihm the State (or the county or ottltr ~'ef1!men'
<br />tat SubmYlsiooj, as dllSlgnatet:l or t~ iaws Qt's\Jth State.
<br />III ~~~ subject to me ilen i<;;: situated; and
<br />f,lil Personai PrOperty. -In tne C,aS6 of pet'SOnai prope:r~
<br />!y, \!fheUte:f tangible Qt illlangibte, If! oneofllt:tl within ttle
<br />Slall("'lIlo.~,u!llof.__Ial__),
<br />as ~ by the laws 01 such State, in wtUcn ItIe pro-
<br />perry SUbjICt to lhe Ilen IS $"iI,llitW; ()!
<br />(B) Wlth Clerk Of Distnct CCUrt. ,-In the office Of thE!
<br />CIOtlloll!ltlJ__di$IntI_......JU<lltiaI<liSlIiCl
<br />Inwllio~l!ltjl("I*lY..bj!lctllllioniS _, __m.'
<br />Stallllm nolby law <IOSiO!lI\ed ... .fjlc. _~ _is ...
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<br />ie} Wrth ROCOfder 01 Deeds 01 The DisHiel at
<br />caumbia.-Ifl the off tee of the Recorder 01 Deeds (If the
<br />CistfiCt 01 COOtrnbia.; Ii the propeny Subject to, the INJIl IS
<br />:;;tuate<l in the District :;t COIumtlla
<br />(2) SftU's Of Property Subject To lien. -For purposes
<br />o! paragraphS; 11 and J <I \, properly snail be ae&med: 10 oe
<br />sUlJateQ-
<br />(A.) Real Propenv.-1111he case of raal pmpe.ny, at i!s
<br />pnyS~i location,; -or
<br />fe1 Personal Pf!lperry,-!fl the case Of personal
<br />prope-fly. wMtr.er r-anqi[}1e- Of ififangiC-ie. at tile reSl$oce 01
<br />
<br />F.J~~ ~:=:r o!~f ~~:;~;: :~~m~t~~~ o:~.~:n~ 1~~~tiJ
<br />
<br />r.orpor:tiOn Oi oortnef-sh!O shall 00 oeemoo to t.e 1M place at
<br />WiHCh tne- j,lr;ncip.ai execut"''ti ofil!;e of ttJ~ tmsmess is 'QcJ.tmL
<br />;100 t'"!e re$ide.nc.e t.~ J tJ):P<'ye, whose ~t!$Jdeflce :,-v'ihoul
<br />t~;.e l;rmed S4!es ~.ha!l t!B Cef,>,noo t(~ De HI the LhS;ilct Q;
<br />C-o;Ut1101J.
<br />
<br />.': f{il':1' ~ ~ he !Qrm J,,(j comen: 01 UHl :1{}\iC~ r"lenea
<br />~G in Hts;aclJOn ',11;1(; t',e OIt!Scnb€:l tJ~ t~t' Se<':fe!Jry
<br />Si1Ch '1\111l;:;e snan tie ViljJ(j .r,O'!W1lnSiarmmg afly (}tne~ prOVIS'on
<br />,~! ;:]W f>:'9'lrO!l1lJ the form c,' c0nt~m c~ a rMKf; iC! he;)
<br />
<br />;;I) Refiting Of Notiee.-;:('f :'l:HiX'Sf .y nHS '..ed'lm--
<br />
<br />~ 'I) Ganeral Ru'e_-tm~5.S r.i)!t;:e .1 i\7l~ 'S
<br />le:ri6C in me mar,oo{ t)tesc~;r.e:i h"1 lllf<lgmpfl d;l!m-g the
<br />reqime<-J !et!HflQ pt:f1OO. <;yd'~ t*"'e or hen S!lJ!i O~ !lta!ea dS
<br />~j!elJ ()-(l me Jatf- en wfl!Cn :1 b ii~ f i;~ ,1((;-l.1Hlam::€ 'l\'lln
<br />SuliStI:;!JQ.l'i tOj all~ 1m: ex,p!f8Htm of ~th relll1t1i;j penod
<br />(2) Plael- For FHlng.-A r;o1n::e 01 'fen 'ellleo
<br />uu!'iong tns feifUilOO f~lml'lg ~1OO sl-",ti Dr, eiiecinre yr;ly-
<br />'Ai It $\,lGn notiCe at 1!t.'"'f\ IS retlle!J ~r; 1M 0:!n:e In wmcnlne
<br />priQr f;Ohce of Uel'l was moo. imo
<br />!B! ir; any case m wtl'ti"l YO C-dys c~ !T!Ol'e lXIOJ' h:; the
<br />date 01 " retiiino o-~ notICe 01 hen tinder SlfOpafagrapn (A)
<br />1M Secretif)l fece!VOO wrffi:-en !!'i!On1li:lt!Cn ~,n l~ manner
<br />PftiSa'illeO If! ~tions ISSued. OJ thtt.Secreta.tyj cor>t<<u.
<br />1fl9 a cnatlg& m ltIC taxPayer's reslfief'l(,e. It a notlC-e olsvch
<br />tlen IS aiso We<! In .)/X-ordance Wltl'i: SiJOS8CtiOO OJ j;l the
<br />Slate m WM.ich SUCh fe5IOOfl(,e is iocaleo
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<br />REG. tiEF'Dc"'
<br />
<br />(3) Required ReMag Period.-ln the case of any
<br />""""" ollllm. lhe lOlm.""requl"'" ,,"11lltll!lerto,v 1llOBllS~
<br />lA) lhe one-year ,period.endtng 30 .days,aftBr lhe
<br />expiration of 6 years after We date of the assessment of the
<br />lax, and
<br />(8) the one-year periOd ending with lne expiration of 6
<br />~(S after the clOSe of the preceding required..re-fillng
<br />oenod lor such notice 01 lien-.
<br />See, 6325. Release Of Lien Or Dis-
<br />charge Of Property,
<br />
<br />'JS1~~ ~:~:~~ ~~y ;~~~;~~~li~ls;~re~:ns;ftf~~:n:.~
<br />
<br />cernt!C.a-te ot reie3se of any lien lmoosoo wfth respec! to anv
<br />nternm rllvenue lax net later man 3-0 days aller 1M day on
<br />wmch~-
<br />',J ,i Ll-aOlllly $ansllen or Unenforceable. - The Secretary
<br />,:nas tn..'!l tM f:,10!ilty I.nr the amount assessed, together with
<br />~;;l~test li\ respect lhtl:reot. has ooe-n ftllly sat:slied Of has
<br />:leCYtae !Bgally unenforceable' or
<br />Bono Ar.c-apled - HJ6fS IS furmshed to the
<br />See-reLl!,; ;!l1G .3.cct:'OleG by h,m a Oone !hat lS l:(mdllioneu
<br />~;pon the paYiT~n1 oi :he all1Otm! a,>sessoo. tQgether with a:!
<br />Interest ill respect ltIereol, ....,!tun lhe \11'1\(1 presCllbe<j by law
<br />tiny e.:..!enSiQrl 0: such lime), ami that 1$ ;[1 accor
<br />Ciance sue!'! reQuirement:) reialing 10 terms. conditiOns
<br />,:8Q iorm ot the Dono and sureties lr.ereon, as may De
<br />~,')t'(il;~d Dy Such requl.Jnons
<br />
<br />Sec. 6103. Confidentiality and dis-
<br />closure of returns and
<br />return information,
<br />
<br />!k) DiscllS.r. of Certain R.t.m. and
<br />Return I.formatio. Fo. Tex Admlnistrallo.
<br />P._,-
<br />
<br />(2) Oist\o&Ure 01 amounl ot OlJtstanOing ilen..~.it .a
<br />!'IOIi1:e of 1k!n na6 been filed pursuant to section 6323(1). the
<br />amounl 01 me 0lJ!stam1ing obhgalion secured by such hen may
<br />be dIsclosed tQ any person WM tumisnes satisfactory wrifttm
<br />!!"{lde-nce !hal ne has a fight :n the properly sub~CllO sueo
<br />iiefl 01' :rHeoos to ootam a nght In su-Cl't property
<br />
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