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<br />Exarpb From Illtelnll NeYenlle Cade
<br />Sec. 6321. lien For Taxes.
<br />'.i any Dersan Itable tv pay arty as raglans cr ~etusea-ID
<br />pay the same aher derttand, me ama;m Imtluoing any inter-
<br />est aadruonal amount, addmnn m !ax, pr sssassahla panany,
<br />tagather wah any costs that may accrue in aadmon tnereuF
<br />shad be a IW.n. an faYRt d Ina l1Metl Stares upon aN property
<br />anA rights tc piopelTq, whether real o: oersonei, be:od~ing
<br />:a such parWrt. '~
<br />Sec_ 6322. Period Df Lien.
<br />Unless aname•. tlatp is SDedtmafiY hxep Dv law, the lien
<br />~,maased DY se'oon b'32" shalt apse a. !na ems ilia assassmene
<br />~e made and shell mnnnue until IRa habfhcv far ms amount m
<br />assesssd ~nr a {udgmen! 5pa~lrst Ina taxoeyer Bang aw u.
<br />_ iwh9-QY1 ? saru~beR nr becomes unpr,IaCC8D1e by reaWR
<br />lapse Oi rime
<br />Sec. 6323. Validity and Priority Against
<br />Cortaro Parsons.
<br />Ptrcheer`e, NaMen fit Sep~y itderun,
<br />Mt>dmnic'a Lienere, And Jud~enn U`on Ctediton. -
<br />?he ban ~mGUWd by sacron d32? sna!I not De valid as aaema
<br />am pUralresar, Solder c{ a sacurary uaeresl, mapfiimis
<br />henor, cr p:dgmem bon credNdr un;r ovate thereof whch
<br />meets rM regaeesnenn na scosac+:an ~! has been hied by
<br />ma Secrelar¢
<br />m Prafectien Far Certain Inlernte Even
<br />1fmIIQh Neff Fled. - Even :ndagn nmtw dt a ban
<br />~mopssd Dv semron 8321 nes aeen a1ad, surn hen snaG riot de
<br />vela
<br />I:! Plea Fa Fdiq Natter, Fem. -
<br />;1?Placa "tar n{GIg. ~ ?he ratroe ralared m m nr0
<br />senwn ice{ stpA be bled
<br />tN Uader State [awe
<br />Gi Anal PmDanY In tr: case a{ yea prppeny, ;n aria
<br />vK~cs w!itun ;na State for the monty, w o;har governmema.
<br />subdvsianl, as designated by the laws cf such Sate, r
<br />whteh me praperry surben to !lid Nee a Snueted, Wtl
<br />iNl Personal Prppa(tY. .n !h4 :858 a{ per5relal
<br />Property. whedlar tenglhle m :manglble, 'n ore oche
<br />widim the Smte is tDe county. pr ^:Der gpvernmvrtat
<br />sub@vsmRl, as dasignaiW M :he laws pt suaD State,
<br />!n winch tna pmpP.nY 5uhRct iD the iren .5 situalpd,
<br />iel won Cterk 2 Oxmct Caun. kn the uhlse of fire nark a!
<br />IhB Ilnit3d $a18S di4[fa;l C9an far the puhryai dvstrKt ><I WNCh
<br />the prapattY suapc{ io Gen m situated, wherwver the Saa nay
<br />oat ttY law designated arse office which meets [ha reeu!emWts
<br />d
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<br />pt Whperegreph IAI; or -
<br />i1.Y Wim'Hecdydar a Deena orn~~~lratddta edu!;,~fM
<br />the of&e o{ me Recortlw o1 Deeds at the Oistnn of Columbia, if
<br />ore property subject to the lien-is atueud m- ma' Distdtd of
<br />CRWmOie. -
<br />!21Situa Uf Property Subjen Ta lienr• Fd-purpoarmt
<br />paragraphs i11 and wl, property shall he deemed to he situated -
<br />WReal Prnpgrty.,. In the mW d real PrgpgrtG,.et ns
<br />ptiysidal (ocedaR; ar - -
<br />IBtParsgnel Prtlpedy- ~ In the case of perWnel property,
<br />whether tangible =ru mterg~Ie, et the 'tNiderKS 01 'the
<br />taxpayer et [he Dma the naive of hen rs filed.
<br />Far purposes of paragraph i2{ 18L dre rastdence of a corporation
<br />or parmeshlD shop-be deemed ro he me place et-xvhidl the'
<br />prmdpal executive pffrce of the business a located. end the
<br />~a,9;dence of a taxpayer whose r®Idarca re withom the United
<br />Sates shall be deemed to he m the Uistnn of Cdumbia.
<br />I:{; Farm [nP Ipfm and Wn1Wl of ilia nonce
<br />•~?erted •v_ -c_uhsurmn lal shah he prescribed by the
<br />Seveary. Such notae snaN he veptl ndtwnthslending any
<br />o[npr pmelaton of law regarding the farm pr content of a
<br />vonce al ban.
<br />,gt fleiNwq Of Nom. kI purposes ut mIs
<br />iaCURn
<br />:N ~iMNel NId4 -unless novice a! hen ¢ reLled m
<br />ilia manner p; oscnhed m paragraph 121 during the regtared
<br />rafting pared, such Dative of Gen shall ba treated es h{ed on the
<br />date an which n +s file4 fin eccardance wrath Wbsecaon Ifl I char
<br />t^e expiretpyw~_n~Yof such refigrre peuod.
<br />12: 1"1M Far ~. - +~. nenCa of heR retged
<br />during the regmred rafM¢ Derail shall fe aneaiva enlµ ~ .
<br />IW .f
<br />ht such nonce ar hen u retiled a the ofllce m wh{d; the
<br />pna nonce a{ ban was 51ed, and
<br />fGlm Ilia pass of real property, the fan of refiWg is
<br />eplared and ncgrtled m en mdax t4 the epant required bV
<br />srlbsacUm U! @g~aod
<br />fB! in any rase m wlucD, 30 days a more prior td the date
<br />at a refiling of nonce d Gan node Whperegreph W, the
<br />Secretary received wnnen iniormatipn fin the manner
<br />prescribed m ragulauons Issued by the Sacretaryl
<br />tnripafRing 8 change m the Iaxjl8Yai9 resld011C8, d 8 npilce
<br />of such Gen is alsd tUed m accartlatae wnh Wbsectan if) GI
<br />fhe Slate ei when such residence S Ioceled.
<br />
<br />_Cff.~ ~ ~~ - !n the.:tMaut.::
<br />any ncace o ben du arm 'reputed rafing peed' nwana -''
<br />IN-Me nno-wr Drxiod vi4q ~ drya ahe tM a4!r~un~
<br />of 6 yparaaher the ilea of tlN aa®rwm d do A4 ud-"
<br />Im the oneyeer period wAnq wide dr apaem d a Nra
<br />- ahtx the cbsr et the gare6rq repxnd ~iq timed M
<br />WCtI ndDce o! Gen.
<br />3ec.'6925. ,Release Of lien Or Oischieige
<br />wDf Propury.
<br />IsI RII~:~~~M. - snbjea-th eudt repWr
<br />bans ea the Secretary. mmaeyy. prpcdbe, the-$ertEry_, yNY-
<br />issue a cenigaN M rialiNe.ot Nvl-van anpoud aaali s`~ael:u
<br />arty internal rwenu tea not lour then 30~deya aher tM~tYy-tn
<br />which
<br />nllJBhlllty $81i8rad pr alieltp(CIIb18. ~ The SeGiehry
<br />finds that ills liability for the emaunl essmed, ttgetbetwith-all
<br />interest in reapact thereof, hue beer tuey eetiefnd- a has
<br />become IegaNy unenimaada; or
<br />1219ond Acaplad. ~ There ro Fxrtided th the Sepetery and-
<br />eccepted bV him a bond that is candnieed upon nro peymrrt of
<br />the amount easneed, togeder wish ell interep in resprwt-
<br />Iherepi, witltin die tints presrihen- W env linrhid!nR°. arty:
<br />externbn of Wch timel, end that ro_m eccordence eedt-arrrh.
<br />requhemems relednp ro terms, condii6i!s,-end form at llte'hpnd
<br />end suredeD thereon, es may be apaGieed.by Wch repdadpe;
<br />Sec. 6103. Confidentieliry and' Disclgsure
<br />of Returns and Retumpinformetign:
<br />inhreef6ee F« Tu Adnitrdtir HnIMa -
<br />1210ixlmure of amount ai mrutannir5;len. • It a-node of
<br />lien has bean filed pursuant m sacdon 637410; the amopm at the
<br />putstWdbip abtipeion saWrerl by euA Jien_puy.G ~srloaad. to
<br />airy persW,wbo futt~Slaa aa9afMaV.vYriaen evidence the! ha
<br />lies a rigQht Nthe-property Whpct.u Wch liars ar intends m
<br />`~Dnlein 8 ~IgiILIM1P1CtF~p[dbBfty_ - - .
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