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<br />Excarpls From ,_.., H...... Code
<br />
<br />See, 6321, Lien For Taxes,
<br />
<br />Ii any person liable to pay any tax n~letts or ie-fuses tu pay
<br />the same atrer demand. 1M amount (HlCIUl1ing any in.rest
<br />aGdrtiOoal amount. addition iO tax, or assessao.'e penalty,
<br />together Wltf!. any costs that may actrue to allditioo thereto)
<br />silaU be. a ifen k1 favorof-Ule Un.16O States upon aU property
<br />and rigbts-to.propeI'tf, ,whether real Of persooal. M!Qogil1g to
<br />such oerson
<br />
<br />See, 6322, Period Of lien,
<br />
<br />UnleS$ another a~lle lS s;>ec!ficall', Ilxf{l oy law. the l!!ln !fT!-
<br />pGsed by section 5321 shaH i}nss: <II in!:': hml:llh1> assessment
<br />IS n\iW:e aM 'ShaH ;;oollooe untli me l1iit>>hty jor 1M amoonl so
<br />ass&SseG tor lJ 1u6gm80f aoamsi :~e tu.oayer arISing oul m
<br />such liaOinty) 13 saliSfie{! or Decomes Uilefl!ofceabie Dv reason
<br />01 ~pso of IHlle
<br />
<br />See, 6323, Validity and Priority
<br />
<br />Against Certain Persons,
<br />
<br />131 Pun:llese.., lIolders 01 S..urily Int....t.,
<br />Meehan'e'. lIeno.., And Judgment lien
<br />CrtdltDra.-The hen I1nposeo by seclmfl 63:21 shaH ncll bt'
<br />vi\l\d as agalGS! any purchaser. t!~r (ll a sec..!rrt~ 'f'llereSL
<br />mechanic's Ilel10f or ltlQQCOOn! lIen ;:reOllcr UIl!;! flCU(:f!
<br />lnereol whlth meets m;; r;QUlremems o! suDscctk1n t t) has
<br />been hied by the secretary
<br />
<br />(t'j Protectian For Certain Intemts Even Though
<br />Notice fRed. -t:ven lW.l90 r,ollce 01 a liefllmpas:ed U), ser
<br />l;Qfl 6321 has neen med suet} hen sMll @t Oe ,>,<1\;(1-
<br />iD PlIce For Filing Notice: form.-
<br />~l} P'lilCe rtll fHlflg -The nollt::e ff!'ieHt!O 10 In suo.
<br />sectlOO ta) sf'.a.i1 be Wen-
<br />(A.) UnGef State i.aW$,-
<br />it} Real Pr{lPffiy -In the case oi real pf*ny. m ot.e
<br />ottiee: withtnl'he State IOf the county. Gr otner ijQ\/e1nrnen.
<br />tal subdMsionl. as designat-erJ tly ttle law-s-ot such Sl1te,
<br />IfI whiCh the omperty' suDjeCt to lhe ltetl IS $ftualed; and
<br />(it) Personal Preptfl) -In ttle case 01 perSOOil Dfoper.
<br />tv, wnetMi' tangfbie- or mtanOibie, m one offiCi! wltnin me
<br />SliIle.(llIllIeallll1ly.llI ""'" _Rl!I<ltI1al <UlidMslorl),
<br />3S designated by the laWs ot such State. ill Whi.cl'llhe WIl-'
<br />perty subject to toe lien is situated: Of
<br />,8) With Cltrt 01 Olslrltt Court -II' lhe. offlte ot the
<br /><lefkolllle UniledS.........,ict C>IUI1'llI""'fUdJc<aI dostnc1
<br />in_ltle _ sutlject IOltenis_, w.......,he
<br />State halllOl bY Jaw deSignalOd one offic. wh<<h meets tlie
<br />requil1menls 01 subliO_" (Ai: or
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<br />lC) With Recorder Of Deeds 01 The District ot
<br />CoIumllla, -In the _ 01 lhe Roccroer of Deeds of the
<br />Otstnct -at Gotumbia, it the property Subject t.o the lien ls
<br />situatec in the DiStrict of C-olumbla
<br />j21 Sllus Of ?roperty SUbJect to Lien.-For purposes
<br />(il paragraphS (1) and (4). propeny 5naB he oeemed 10 tie
<br />situated-
<br />~Al"Real Property.~ln-lhe case oj rea! PiOperty. at:ts
<br />phYS1C3II0cati00; or
<br />{B) Persona! Property _lfj the case of personal
<br />property, whether tangit}!e Of lrllanglole. at the residence of
<br />the taxpayer al the- time !he notice 01 han is filed
<br />cDr purposes oj paragraDh 111\6), the ff'.-SlOence oj ;i
<br />corporatIOn .J! parinerSf1iP $Mil 00 deemed to tle- Ine place al
<br />whitn me pnncipal e',(ecunve office of the llusmt'!ss IS locatec,
<br />and the resideoce ct a -taxpayer whose r.esmerll.."'tl: ts witholrt
<br />1M Uf\ite-J Stilles slt'lil De aeemetl Ie' b{' PI l!1e OistrH::! of
<br />Caiumt!12
<br />
<br />"\ i Form - 1l!!: 10<;1\ 2M contem ot ir~e fW;ice Jelen&!
<br />1-:; in ';utl-secw,m Id, snaIl oe preswoo{\ ti'i the Secrtll.UY
<br />SuCh rrO!!I;e Shall be ~':!htl r)(Hw~:ilslJ.oomg ..flY o\tJer ;JrQVlSton
<br />Co; law regardHlQ me form ar -content oj a nQ\lce vf lien
<br />
<br />19, RetlUng Of Hotic-e.-h:,r Duroose 01 m:s st>C!li;m--
<br />
<br />i ~, GeRer.1 Rule.-U-n:.ess 1'OtICe- o~ ;,en is
<br />!f!l!!ed 111 1M manner prescnne-j ii' paragraph- (2) CUlm!} 1he
<br />equlruQ renimg pe-l'!oo, $tiet; notice at _ten sna1:l be treated- <IS
<br />ffled 00 lhe G,aH~ on wmcl'i !l IS flied {il? .:M;COl'dance. w;th
<br />5UQsettlOO if}) .a!Ie.r 1M expHallOO of sucn rel1lmq penoo
<br />(2,1 Place for Fi8ng.-A notICe at ~\en retUed
<br />dunng lne rtlQuireo rehJmg period si'..aH De et1eclwe only-
<br />[A) Ii sue!'! n'.>lIce Ol ,len IS :e1n$3 m the a/l!ce!li whlCb the
<br />iifior notICe Of lle.. was Wee: aM
<br />i,B\ In any {:a~e in wlnen 90 rtavs (}f mr)ft' pnm 10 the
<br />a,lJe ct 3 re!llInQ oi tl{l!1Ce of lien undef 5U!)par~fiDn iA},
<br />me Se.f,;le:afY letemo y,ntten mlorIDauon (if11l'\e manOOl'
<br />pr~ 1fl regulaltOnS. tSSU8d by the Ser.ret.a.')') concern.
<br />,ng a Changi! In If\e"!a:JLpayer's reSlQe;nCf, it a notICe of such
<br />;\en IS also flteo In aCCOIaance WIth SUtlSettlOO \1) In 1M
<br />Stale m ,,"'hlch SUCh res!QtOCe 15 H.,lc.atea
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<br />ailllered .as Document !/'lIo,
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<br />Grantor c<.c --
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<br />ATE €iF Nr:"RASKA) ili
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<br />HAR 25 MHO 23
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<br />~Ea. OF nEEbs
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<br />(3) Hequlred HBfillIIgPertod.-ln Ihe<llSO Ot~ny'
<br />ncuceof tlen. the'.teml"teqctiBd'f8fjIit1iH..no,w;e_,;,' .
<br />(A) .he .....y""r.ptlric(j..ndIng,3Q.~ays;.,~..(he
<br />expiration of 6 years attert_he date_of.th9 a.sses~.rnent~-~h~
<br />tax. ana . -
<br />(6) tile one-year period ending wtth the axplraUon of 6
<br />years alter tl>e.dcse ofllle_ng"equlfeti.r.,lUng,q
<br />period for suchAl,QIU'-ot 1Mm-.
<br />See, 6325, Release Of Lien Or Dis-
<br />charge Of Property:'
<br />
<br />!a) Release Of lieO_-Subject to such regUlations
<br />.is the SecrelJ.1)' may prescribe, t!'la.Secretary shall issue a
<br />cerlilicale Of raffiase 01 any lien imposed with respect to iU1Y
<br />mtemal levenue tax nQt later than 30 days after th&-_day,'oo:o..'
<br />WhlCh-
<br />(1 i Uaoihly Satisfied Of UMn1orceable. -The Secretary
<br />ti!1ds tnat tile fiability for lOt> amount assessed. tOQether with
<br />all mlerast III respect thereof, has been fully saliSfied or has
<br />t'eCOOJe legally unenlorceabm: 01
<br />f2i 80nu Accepted. - There- is tUfOislloo to lhe
<br />Secretary aM ae-capled bV him a bond lhat is conditlOnfKl
<br />-Jpon The payment of the amount assessed. logeltler wfth all
<br />lrllerest Hl respect tt-.eroof, WIthin the lime preS(~:bed by law
<br />ilflcludmg: any e:dension 01 such lime), and thaI Is In accor-
<br />o..'1ru:e .....I!h such reqUirements relating m terms, condttions,
<br />.::M IOrm rn the 0000 and sureties thereon, as may be
<br />SOetllleo by su-ch fequlaMns,
<br />
<br />Sec, 6103, Confidentiality and dis-
<br />
<br />closure of returns and
<br />
<br />return information,
<br />
<br />(k) Oiselo.ula 01 Caltain Heturns and
<br />Hew,. Infolmalloft FOI Tox Adminletral.iOll.'
<br />PUlpose.,-
<br />
<br />{21 Disclosure 01 amount 01 outstanding -~en.-1t a
<br />oolite ollJ6n nas,beetl fltoo pufsu-an~ to ~i9h 6323(t), the':
<br />amount of Ill(! ootstanGmg Obligation securea by SUCh lien may
<br />be ttiSl':toseO 1(1 any person wtto tuff1lshes satistact01)1 wrlnsn
<br />evldE!nce- thaI tie has a nght In the property subject 10 such
<br />iliW Qr Inlands to oblaln a rigtlt in such property
<br />
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