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<br />EXCIlJIS F.... 1_ R....... Code
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<br />Sec, 6321, lien For Taxes,
<br />
<br />If ail)' person Hable to pay any tal neglects or fetuses to pay
<br />tr\(t same afta:r Oemanc, the amount imciuding any m18rest.
<br />addffional amount, dOClititln 10 lax, Of assessabie penaity.
<br />Ulg8ttler wdh any C1l$!s l!\at Il'.ay atCilJ! m.additiOn therettli
<br />snau be a -Uin m ~vor ~ the United Stares upoo all propefT'j
<br />and rightsla property, whfllber real Qt personal, belon9lng 10
<br />suCh oorson
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<br />Sec, 6322, Period Of lien,
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<br />Unlass another dale IS Spei:i1IC3Uyll'\t!O by 1ilW, !t)e. lien 1m
<br />POSe{! OJ' $OC:\I'Ofl tJ2' sr.ail J,fl!,e .lllhe gnH:! tl\~ assessment
<br />!s made ana SMIl c&.ntmue un1lf the ~atlh!y l:;;r the ill1WUm ~o
<br />.'1S:Sf:!~ (Of a ~msnl <lgaNm t!'Je lJ~Qay€! "fl-s.m{l out Of
<br />such liability I :~ satr;;heo or beccmes l.mellIOftea!:l1e by !!!"a.st'lfJ
<br />of !apse ot t,me
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<br />Sec, 6323, Validity and Priority
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<br />Against Certain Persons,
<br />
<br />\'1 Pun:llas.... Holden Ot SK.ri\y I.tmlls,
<br />Mechanic's lienou, And Judgment Lien
<br />Credil:lrS.- ThiJ iii:n Iffiposeu Oy Sedl\"'f1 ~21 sna'l rm! be
<br />\:alto as agamsl any PUfcr-.aser. no-jatr <:1 a seGuf!1y H1lerest
<br />mecl1anlC's !;eoo!. :.'~- jlJtlgmen! hen creditor l;ntJ:; ;10tlCi.'
<br />tf1efeof wnJC,;' meets ttle feq..mements (if s-uosed.lOf! nJ:S
<br />ooen Iliad by tl'le S6'.:.relal)
<br />
<br />i'! _. For C.rtalD Imar.lI. E_ Thougb
<br />Notice AIId.-h~111nou{jh f.otKe 01 a m~n lmpQSed by se\.'
<br />liOn 6321 has beef; hi\3, s-u.c:n hf.t' s!l...!l nol k ...-."hc-
<br />.D PlKo FIlr Flllng _: FIlrm.-
<br />(1) Ptaee FQf F,.1mg. - H:~ ~;Jt!Ce re!tHToo ~Q s,iJO
<br />sectlOn{a;sn.aii~hIed-
<br />(A) lJflOe:r Sla!€ laws.-
<br />Ti) Real PtQVecty -.10 tt"~ CJ-se 01 fj~a: pr_rv ';"; ';}fle
<br />Llffict wlthm 1M Slate \ tll' Ute cClln1y, ~f other gO\ierall\tf\.
<br />tat SUOOt.ViSiOOJ, as dfts,gnaleO by !~ ldws 01 $1.>(:0 Stale
<br />if! wf}ict!. tf\e plllpelty SUbtKllO tne- ~otn IS sitUit80; and
<br />{Ill Pers()flal Property, --lllltte use 01 p&iSOflaI P!W'l>1
<br />ty, wtlethet langlbfe Of intmgible, if! ornl:m~ ""thm lnt!
<br />State, (Of tnet cuunt~t O!" othet 9O\'lfnment.l! SUbc1tvISIOI1J,
<br />il$-QtStgN.tet1 by Ihllaws of such Stal1l:, l!\ wlUth the pIt)-
<br />j)tt!\' ;d,.:OlE-cl 101M lien IS s;luateu Of
<br />;5. '.',~lil 'Cittl,; vJ Oistoo Coon '-:'1" liM:!: ottlCi:! 01 m-e
<br />ckNk {Ii lr~ UNlea StMBs mst.rlCt tOO-rl tor tne JUOIOili Qlslncl
<br />.i:1 whIi;.1't lhe ploperty:suDjeCt to lien is situated. whenever the
<br />Stale 1'.as -not b1 law t!esigN.l8t1 one otb whk:h meets the
<br />~ictments 01 SUop.i/agraph !A.,j, or
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<br /> Entered as~ment Ni>..
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<br />iO 83 MAR 25 AM !" en
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<br />Ie) With Recorder Of Deeds Of The District of
<br />C<Mumbia<-ln lhe office of tne Recort19r of- Oeeos 01 the
<br />Districl Gt Columbia, jf the property subject to. the hen IS
<br />situated in the District of Columbia
<br />(2) Situs 01 Property Subl&l To Lien -;;:;x purposes
<br />ct paragraphs \ 1) and (41, prooerty s:'aH be cteeme-1 to be
<br />SltuatOO---,.
<br />(Al Rea! Pr'3lJefly. ~lfi the case oj real property. a: lts
<br />phySical locallon: or-
<br />(Si Personal Property.--in lhe case of tH!l'SOMI
<br />property_whether tiingible Of I!1tangll:lle. at t!1e reS!deflC6 o!
<br />the' !3Xpaye! at the !m~ me !l-5t:ce Oi mm IS tfled
<br />F0r ~1\llooses ~;t ;}a~agtapn ,2hBl :~e reS1Dei1(e ;:l!
<br />Qi p<!'tnefshl;J be oeerne,] t<J be !ht' D:ilte l!
<br />e\ecuhl: o!!ice 01 the uusme:;s 1$ iOCiuet
<br />.300 .tno. feSK!~ll(.e at a taxpayer whose ii'siderlfe '5 WllhOOt
<br />pl(~ l!mfed Slates S~Jn ~e ceern-e-.:J :0 ;g " ''1~ ;:;$lr:(( ~i
<br />COium!)l<3
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<br />3i Form .-Tlw. larm-ano C{l11!\1<1! ,;t l"t!' '~mlce- re-ferred
<br />io H1 5!.ltlSectHJr. i4; ;;na!.! t>e pteswve-c t;) t:->e S~le\JfY
<br />
<br />~~~~~:;r~~~! :: ~t~~~ ~~;~~!~~~~n; ~::it~r~~r j~:~]Sl;)n
<br />
<br />r(p Retiling Of No.tice_-,-,;;( ;!U;;.;vs€ ~~ '.ms s;x:li1)n-
<br />General Rule,-i..:r>'t>ss ,i.,!,Ct: c,i ;an 's
<br />",,!!lec :~ the ~f!f:t' (;t!1$CitleU ;1e
<br />'e<,Ji.urf1j le!l!lf!g penGO ~ut:n ".once '31
<br />'tied on me -G-<l!~ C-I' w.w.;;-n ') :i:f!'-J,
<br />,::uos~tmo (I}) .l!ler me {!.\;)tratlGtJ of 5a;;~
<br />.2; Place For Fiting.-:. )~iJl'(:-e 0' 'e\[!oo
<br />the reQweo rfMl~ P-fOl'\C ~~H t~ e~!1\'e onty-
<br />
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<br />;''flOf ~1;(0! ot iu~n ....<is j:\e(!- Jfl(l
<br />(8) 'i~ dn.y CJSI'! :11 wnj-ch 90 c-a'.-~ I"~ "K\Hi ;.;-:!<.'1 :;; 1m:
<br />-da!e '(;1 a ,ehlJt1y0= nG!lC.i' or hen ",')c1el rA1
<br />lile Sec,etary '~,tn\~ \Ioll!ttlf! !:>1,){FId[H2o'1 I'; ~\aOf1e!
<br />Ofi;l:Si;II/)ed lfl '~I.loons :S$~ by t~.e -:;~~'~afYi tooc.,..!)-
<br />ifl9 a tha~ III tile laxoaVltf 's tes~{', \1 a M!:l(:e oj such
<br />~'e" j~ d~O 1!~J ,n acct"C4r.;:t' w!in SutlSt'!C1Hl!j 'j; jf1 !ht>
<br />Stahl In ""tnt!! :.>:,;cn 'es,tl~n;.:€, 's "X"lt!l:!
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<br />,31 Requlrod RoliRng PerfOd,-I. the ""..of any
<br />1>.,\u.:e of lien. Ihe .term "'requited refillng perit)(f.~: ~~:-
<br />tAl the one-year period. ending 30 days. after the
<br />:":,:!j~:3tlon of 6 years after the date ot the assessment of the
<br />:1X. :;110
<br />8) the one.year period ending WIth the expiration of 6
<br />:,.eats after the clOSQ of .tile preceding reql.!ired re:filin.Q
<br />oened fQl' such notice.Of lien,
<br />Sec, 6325, Release Of Lien Or Dis-
<br />charge Of Property,
<br />
<br />:3' Release Of lien.-Suoiei;! to such regulations
<br />,,~ ::.e $ocre!ary may prescnM. the Secrelary sl1a:1 issue a
<br />ce!!!hcJte (If reie.ase "f any hen imposed wIlh respect to any
<br />mternal revet\ue !a'( not later' thall 30 ct:JYS attar the day :0"
<br />w~Hch--
<br />'11 Uabrhty Satlshea 01 UnantQrceaole.- The Secretary
<br />;,nds tr,al the t'-a01hty fonl".e aJ"l'lOUnl assessed. together with
<br />,ri 'r1:t:re5-t It: lespect lnerea:. has taen fuUy satisfied or has
<br />ht-come 'eg3.Hv unentorCllabie; Of
<br />i21 Borm Acceptet:!,-ihere is lurmsheo 10 the
<br />SlKretafY ,HHJ <lc-cepted Dy !'Iim a i;1l:m(j that tS conditiornJd
<br />lotIOn lr:e l)aymen-: Ql' t~ amount -assesSOO. togeurer wilh aU
<br />inler~s; I!'I r-espoclthereQ!. wlthm me lime pr~cribed OY law
<br />,irn:ffJOmg any extensIOn of such !Ime), ~nd that is Hl accor.
<br />OJrn;e WIth suen leQtllreme-ntS. relating to terms. conditions,
<br />,1'\0 twm 01 tM torni ana Sllre!l$S thereon, dS may be
<br />S~f:eo by $Veri re.gui.moos
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<br />Sec, 6103, Confidentiality and dis-
<br />
<br />closure of returns and
<br />
<br />return information,
<br />
<br />(k) msct...r. 01 c.ml. R.tur.. ..d
<br />R,turn Intorm.tioD For Tal Admini$tratioR
<br />Purp....,-
<br />
<br />,2i DISClOSUre 01 d:nOOli! \1f DU!itint1tng 'he-n.-ll a
<br />110!ICll of lJell has been lUeo pursuant to s!\.iion 6323tf}. lhe
<br />J1!lOlln! ollhe oUislandHlg Obhgdtkln StmlltlQ elf sucn t",l'I- may
<br />!:Ie' QI$c-iOSea 10 olny ~ISOfl woo funusnes sabSiactory wntleu
<br />'.f-.ltdence lha! he hilS <l flgtH Jfl the property subject 10 sucr.
<br />;1;1; Dr lfl!!!fiQS ta ottam a fight In suen propsrty
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