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<br />ERetpts From Internal Hovanua Coda
<br />Sec. 6321, lien For Taxes.
<br />
<br />If any person !laDle 10 pay any tal;" neglects or refusts to pay
<br />the same after demand, the amount (mc1udlng an.y Ir:teresl
<br />addi!iONI amount JO(Iltian 10 tax. Qr ass"6ss~bie per-art)',
<br />toge!ner wlih illy costs ttrat may aC:Crue In a:1dtUOO ltmfe-lo}
<br />shalt De a -un m faYOf Q.f ttle U!'Jllea Stales UOOf] aU -property
<br />cino fights 10 property, wnettJer reall)! [)ersonal. !}el{'Ogmg kt
<br />such person
<br />
<br />Sec. 6322, Period Of lien.
<br />
<br />Ul1~e:.5 anOlhef rulfe IS soeclflCaity jixec Qv '"w. {tie '!er; cr,
<br />()J s(;chon 63:;' ~r;d'~ &~'se dt tN, :!ft>e l~:e a:."t~~[]lBf1!
<br />rr.aoe and sna~j coniin.m "mil :!Ee- '~,K')lly 10, ihe .1rrl<.ounl SC
<br />assessed ~or ,3. judgmt:m ;;g.amSi me lar.p.<l\'€r aq~!f\g au! 0;
<br />5.:ch uability). /.i 5attstjfd ill Decon1fl:. unenfCHce<wie bV Ie.aSOi1
<br />o! ;aose Qt l'f'Aft
<br />
<br />Sec. 6323. Validity and Prionty
<br />
<br />Against Certain Persons,
<br />
<br />:2, Purchasers, Holders Of Security Int8,8st$,
<br />Mechanic's lienors. And Judgment Lien
<br />Creditors.- nw ~ief) impcsea sectIon 03::'1 ~r,d,' r:Ql bf'
<br />v,)i;(l as a~H"ist any pIJftM5er 0' " l~l!Nest
<br />f!\echamc's ;lcoor. Of 1uugmem i'B;' (re\1\tm n;:H'C-\:
<br />t!lereai willen meets mf ft!Q!.Ntmen!-"': o' :iutlseOfL',''; l" '"1..5
<br />:~n li~ tJl' l~ Se-c;era!f
<br />
<br />,t}~ Protection For Certain Inttfuts Even Tbough
<br />
<br />~:~2~$' ~~e~,:~u~Q~~~~~~~~ ~~:::;!~~! l;~~ _~y S~~-
<br />
<br />n 1'1101 Far Filing Nolita: Farm.-
<br />i11 Place For F'lm';) -. n',!? r,otlC!': 'e't>J'ea tD :s,,[;
<br />SeCllQD: (aj 5h.aE toE' ,nec;-
<br />Dnoer Stale LJws -
<br />Rea, PrOOOrty '" ,;,e ca~ g, re.'l; pr0Peny 'r' v,&."
<br />olhc.e wlthm ,!'Ie S!,:;€ (0, (rtil CO",11,y, Qr ctner giIVer~\!rlef1'
<br />\ill SUOOMStOflj. as c:e-S\gniitoo b'! me laws ot $u{:h Sld.te
<br />Il\ wtHcn the propert'{ S;u~l tu :~ HtlT'; IS situa.ted: aM
<br />[11) ~rsonal Property --.!n the CJ.se of pe;50nil) P!ope:-f'
<br />I)', wt\etMr langiOle or lnt.lnglble, if! 001l Ofhce.....ltflm !he
<br />Stile l-Clf t1Ie JXll.Inty,'or GttltI gow:rnme:ntal SUOOl'fiSWJll,
<br />as o.stgnatec by me laws 01 Sl,lCh State, 1!l wrH('h the pro
<br />Ptfty subteCt to !tIt lito IS sllua!90, Of
<br />(8) With Clerk. O! Olstncl COUll -in lnt llt1lCe 01 IN!
<br />cll,tflt Of the liMed StaleS. Glstnet cwft lor 1M f1,I(IlC.Qi Qlslllel
<br />in wftdl me property subjecl to btn IS situated. wl'tenevtr the
<br />State tw. not by taw des.ignI1tKl one office *hfch meets the
<br />requnmems at sutlpafagrlph 1A.). or
<br />
<br />
<br />{C) With Recoroer Of Deeds Of The District 01
<br />COIumbia_ -In the office 01 tile Recorder of Oeeas 01 the
<br />[}islrk:1 of Cclurr.bi.a. if the property SUDlett to the lien IS
<br />situJled In lne District ot Columoia
<br />(2! $JhJS Of Propenv Subject To llen,-For purposes
<br />Q1 pJrag'"aphs \ 1 \ z,;"!d 14,_ OfOperty shall b€' deem-ed to be
<br />sltualad-
<br />(Ai Rea! PropeHV,-1n "he case 01 feal ;:t,{}pertv. at its
<br />onY;;lc"i ioc.'ltlon, Of '
<br />: Bj Personal Property - i11 ,he case of personal
<br />property, wnether L'1ngibie or mtangible, i:H lhe reS;dern:!' of
<br />the tJ)(ooyer at :nF.' hrne the il(l!R;e Of lie.'1 IS l,~o
<br />~uri}Ose~ 01 ,::\(BI, ,he 't'$lCef1i:e ,)1 ,\
<br />:'fV/J'.:i!IO'1 lli ShJi, OE' Jeei1led t:e!he ~H.J~eai
<br />""{Hen ;t\€ pl'mCI,kH exec:;t!ve :J!tlce of the tJusmess. IS IOta.iec
<br />Jnd ~he f€S.O€flce or .1 tdxp.aye~ ,^,I"lose 't!.3H1-l;rt,:e rs w,mout
<br />the Uni1eo Stites snail be. deemeo I;} t:" Ii] tM Dlsrr\cl 01
<br />Co!urr!h:.l
<br />
<br />~(~!m '[J,<" 1Grn ann u:;me~l [',1 p'_!' ~?l"H<.'{l
<br />'c ~r' s-~,-"oeC::t';'l d' ~~t\a:! :,., ~~tP.$Cf!r-ed :>,. :"e- S:,celdfy
<br />Slier! i1;::;!Ke 5!IJii ~ \;,1;1(1 ~\DI\Ii;!n5:all(]mq olf1', ot!1el ;)f;)~i'5!O"
<br />" 'if'" rf9-<lft1.rli) lhe !;j:t'1 ,}, ,Df1!N~' f," .;
<br />
<br />~- Refiling Of NGtice>-;:-~'r ~;JI~")S.;t :J' tt<:s 5ct::;>Jl'-
<br />Genanti Rule,-d-'U!!;S "'Jl'ce
<br />
<br />
<br />'e:riet1 ," 111t> !~:1r;;.:~ r,,,,~~;~>{'o n i)J!3C!JDi
<br />
<br />,2} F~:.ilr~or,;:t~l:~~~~ 5~~:~~";; ~j~;:!~,.e anry--
<br />'~llied It-:~ Qlht€ ,r: \Il~ri;n tile
<br />;)'IOf notj(e \It ht'n ~'iJS Ihea. J.N~
<br />:!:n In ..-iI'" C<lS€' :(1 ....mcn 9\.1 (If :n('<'e :wor 10 me
<br />~:~e s~(~e;::~l~~~~~~~l'~erl~e~~~~!O(ma!l~~~;~~;~~~r
<br />
<br />pl'eSCflOOO if! 'ij'Ju/awns ISsuf\i b';- tne $if,;,eu:'J-! (;.;)-ocetn-
<br />r,g.a cto.J11Q6 :r1 tne lJ:xp.,l)'cr s ~~s~e .1 d ilJbce oi such
<br />hoe!'! ,$ <l.iStl hIe<:! 1;'\ .aCCtlf(kltXe wlth s;;Dse'.;lion in In lne
<br />Slalt ,n Wl'1ittl SU':~ lfSla~l1{'e ;'j (('(:,'!:ec
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<br />
<br />(31 Haqulrad Hallllng _,-In thl case 01 any
<br />notice at lieo, the 161m "required reflfulO peiiod" _means,- .
<br />(A) the one.year period. mng 30 days atter the
<br />expirauon of 6 ye3.n> after the (late of the assessment 01 the
<br />tax, and
<br />(BJ the one-year period endwg with the expiration of 6
<br />years after the close of tile Pf8C60mg required refi1lng
<br />perlOO lor sucn notice tt11ien,
<br />
<br />Sec. 6325, Release Of Lien Or Dis-
<br />
<br />charge Of Property,
<br />
<br />Release Of lien. -Subject to SUCh regulallons
<br />,:$ ,he S;;>cretary ~rl1'f prescntle, thg Secretary shaillssue a
<br />(erlllltale 01 reteas-e 01 any hen Imposed with respm;t to any
<br />;'-.ternai revenue tax ml-! laler than 30 days after the day on
<br />wtllC\'l-- .
<br />t 1) [,j(lDlhty Satistted or Unenforceable. - The $ecre~
<br />:1!1i1s tha! lne !!al.llfity for the amount assessed, llJ96ther with
<br />intelest m reSDet:! tnereo!. hdS neen fully satisfied or has
<br />t*'-~Of"!(! legally unenforceable, or
<br />Bona Accepted -There 1$ furmshed tn the
<br />Si!Cftltarv J'1Q ilcceoloo ov him 3 oond 111at IS com1Uior.M
<br />\,r-,}n IN! payrr.em Qf the amount assessed, together with all
<br />f1tffe~l m resQe!:t t~erect, wtUllnlhe Ilm6 prescribe-d by law
<br />ar.y eXief'i$lon I); SuCfl lime,!. 3fl(J thaI is in aCCOf-
<br />(lance Stlcr. re-Q!.memen1s ,elatillg 10 terms. conditlOns,
<br />MK:: !OM 01 ~'1.tl bond and sureties tnereon, as (!lay be
<br />speC1!~d ty SliCf1 reQlJ~imon$
<br />
<br />See, 6103, ~Confidentiality and dis-
<br />
<br />closure of returns and
<br />
<br />return information.
<br />
<br />(k) Oisctosura 01 Cartlin Halum. Ind
<br />Return Infarmation For Tn Adrnini$traUC>ll
<br />Purposas,-
<br />
<br />fi'} Disctosure 01 amount 01 outstaMIl'l}j !Ian ~ll a
<br />notICe 01 li6n fl8! tJ!'len It\OO Dursuam to seClIOr;6323PI. lhe
<br />;'lIT!OUn! of tM ou1stanam-g Obligation secure<! by SUCh hen may
<br />00 olsclOS8Q ta any person woo furnishes satisfactory written
<br />e\1llence thai he has a fight III lhe Pfoperly SUOject 10 such
<br />',N' 0' ''11tnos l'J ul:llilltl a !Ig~! In such prOOOr1y
<br />
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