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<br />Exlxrpts Fom Imnrnel Aevernfe Code
<br />Sec- G321 Lien For Taxes.
<br />'h arty pefsnn haple '; paY arty tax neglac'b o, reNS&. m
<br />pay me lama aher aemend..he amount hncluNnG any i~tet
<br />eat, addnwna! amGtm 3dpolnn ;G laM, ~' a5a5aaanlC pCndhy',
<br />ingather v+rth any costs +at . ay aca;E sr, addition mermd
<br />snail be a Len m taror ct the Umed Stsles upon ail pmoeny
<br />and nphm m property, etii ether r88! Gr perspeal, betenomg
<br />'.p such parson ~ ~ '
<br />Sec. 6322. Period Of Lien.
<br />Unless anomer datz s spats( Cel'y 5xed by taw, the ken
<br />,mppsed rr sanron n"' shat. arrse st tits time the assessment
<br />=L made a+^ snap rauamae 9nai the nehrlnv .htr tits emnant Sp
<br />assessed N' a :!;figment agaipst me rexpaye; arising cut of
<br />such uahlbG' ~ 58Ilslled a+ nPCFneS ane?lnrt'aante nY ,9abafi
<br />pi iaos¢ or time
<br />Sec. 6323. Validity and Priority Against
<br />Certain Persons.
<br />.al Purcharer'a, Neldera IN Stxuriry Imereps,
<br />Nlochettic~a t181MIrI, Md Jtldgmem Lien Creditas. -
<br />taa ?,en ompaaad by sachon gS27 snail rot ha val~a as agauuit
<br />any Gmcnaser, h¢iaer at a se~.:unry interest. :necrenrc's
<br />i;en;r, ar ledgmar,; '~ren ced;ror unul nonce Ihereot whin:.
<br />Tees !h5 ~~artemems of sahsecau. ih has bean h:ac SY
<br />[h¢ $aU918ry
<br />!n. Protection for Certitin interests Errol
<br />T110Ug11 Notice FIIBd. - Ivan ~hpw3n :,m+te ~~ -ken
<br />~mppsa. ex s5cuon 5.121 nos dEan bled. such, hen snatl net bE
<br />valid
<br />~, Pleee Fa FiEiag Neuee; farm. -
<br />pia . ;~, uxo-g the ~nnpe t.. a ?a :oe
<br />aacmn tat shall he fdetl
<br />tAj Under State awl.
<br />Id Heal Property w the CaaE of seal property, r. one
<br />ante wrttun the Stale tar me .aunty, or ome+ gaammanrel
<br />suadrvsmn{, as designoted by Ins laws of sucn Stale, +a
<br />whrcn me proGarry suhlac; ru the ban is situated, and
<br />(nl Personal ~pegy m Ins Case of personal
<br />wopprry, wne;har r, ngrnie or ,mangmle. .n nits on¢E
<br />within the State iar me sumry, or ctnar governmental
<br />subd+wstan;, as desgnatep by the :awl of v rh State.
<br />wnt-^n the prGparty sunrec! tp the pen „ s+watad,
<br />tB! wan Gan Ot Cwx+x; Coup- to fie nthte Gf the csrk et
<br />the Umtzd States tlrstt¢t mur! for . E +.bipal d+stnct in WNtn
<br />IhE O(CpiRY sudl6cl [a hen 4 bliYelEd, cart&IeM1el Ih¢ ~IaiE has
<br />nei ny iae; d5sg cared ma off+cs wh,uh meats the requi+¢men's
<br />c' suhparaaraph IAq or
<br />IC}VYgH'W.rorderDFBeeda~DY•The-Oisniet~Bf'tdumbie: M..
<br />me ofllee of the Perorder of Deeds of me Disiap of Columhle, d
<br />me property subjeq m the lien a situeteA irothe Oistdtx-of
<br />Cnfumbw.
<br />1'LI Siros 0! Property Suhiem To lien. -. For purposes: pE
<br />pamgraohs I?i end 14r, praperry shall he deemed m he shunted
<br />IAI Baal Property. ~ In the case at real property, at As
<br />physicatldcation; or
<br />IBI Pemonai Propem. ~ In me case of Rerspnel property,
<br />whemer tar!gble cr Imeugrble at the retidenee~of;me~-
<br />texpayer at me time the oabce of Len rs filed.
<br />fpr purposes of paragraph 121181, ma residence of a corparaoon
<br />,K~ paNrership shag-0a-tleemed tp he me piece at which:tha_
<br />pnrtppal enecuuue oBrz bf the business is lpteted. and the
<br />'estdenee of a rexpager whdse reerderroe is without me Untied
<br />States snatl b¢ deemetl tp he in the Distnn of CGlumbia.
<br />31 rprm the farm and cement of the nonce
<br />~5tarr¢p ro .n suhsecvon Is! sha0 be 4rascnbed by the
<br />ccre:a : site!! he ,aiM ~ :.,.s*.and~ng anY
<br />Such n:c¢a
<br />acne, prawsron e. law ~egerdmg the (arm or contain at e
<br />;mina n. hen.
<br />rry AefiNng Uf Nlgice. -for pprpaeab of mice
<br />setuen
<br />~, t! Geeafal fide. - Un!e~ nonce of Iron rs rehled m
<br />me manner presenned m paragraph 12f during the requeed
<br />~atl~ng period, such woes at lien shall be treated as hletl on the
<br />:ale on wMCh tt its tiled Gn accordance with suhsecnn lit 1 after
<br />me arpaarwn of such r¢hhng Deriod.
<br />~~ Pleee far FiMag. - A nodes pt ben retied
<br />daring me regwretl reGkng ~petwd shell ba aflectpponly -
<br />In~ ,1
<br />h1 such natrw at hen a rehled :n the p8roe m which the
<br />print notice pl hen Wab IAetl, a^a
<br />f!iIm me tale al real property, Ins tact Dt refihng i5
<br />entered and returdeo m an +ndex !o the extent required hY
<br />subsection It! [4}; aria
<br />(Bi many case in which, gI days w more prior m the date
<br />of a refihng of nonce cf lien undo whparagraph IN, me
<br />Seuetary recened carmen mlormanan tin the manner
<br />prescnhed ~~ regulatlon6 slued hY ;ha Secremryr
<br />cencermng a change's Iha taxpayer's residence, A a nonce
<br />at such i+en is also filed m atcordamw wan subaepaon DI m
<br />ih5 $ta22 in Wh+Ch bpch fESld¢nC5150CatBd.
<br />Y_
<br />(31 ' f~._~.: In icy qM pt,
<br />anp r10nce I~en,.~ term '~epirted nffrry pwioJ' mNr -
<br />W'Ihe-nits-Year period ~g 30 deysafur tMupnuon
<br />o<B Yeare~aher the ate of do mnnrem d the tev; W
<br />IBi me apegear perod andng w,m the egarwm of B Yeen
<br />afterffie~dan-af-the preta8rg-regnd rang period fm
<br />such notice of lien.
<br />Sec. 6325. f~e~ease Of Lien Or ~iscferge
<br />Af A~apettlt..
<br />IaIfllNaw (~--fJr: - Sufgect to eudr i.pu}-
<br />lions as the Secretary rosy-preenrLe; the.Serypky~dnr.
<br />issue a cerdfraro-:d.rekpaoteny fhn hnpp»d rn>h-xppp;to
<br />any Internal retienue taz rwt leter;.ihn:30 days efariiia,ijryyn
<br />whreh~ .. - ~. '....:
<br />111 tiahikry Satisned ar UnerdorceeMe. ~ The ~ Settetery
<br />fads that the liability for the amaum assessed, trgMer wM all
<br />interest m respect thereof, has ben fully satisfied m has.
<br />petamx ~rw twen}prrnabla; er
<br />121 Bond Accepted. ~ There-is furnuhM to the Secreury rid
<br />accepted by him a hand met is condidned upn dta peymetrt-qf
<br />me amont essemed. together wrtfi-all imereet'iri-respeci.
<br />iherni, within the time Rrescribed-- by.lew -IiAdudrnp-'errY
<br />extnsion of such timd, and mat is m accerdence wim such
<br />requiremems rdadng to terms, condiirala and farm cf the 66tH
<br />and sureties.therean, as may be specified 6y such regdetiorn.
<br />Sec. 6103. Confidemiality and Disclosure
<br />of Returns and Return Information.
<br />ikl UpdNMt- fit Cattira- fNto -aai: Raaart
<br />IrrhratMip Far Tea Alrrrbalilr Prrrt -
<br />121Drsdasure of amount of optstandirg ken. - If a rrotice~of
<br />hen has ben tiled pursuam m septiop fi3ZNk; the emaupt of me
<br />oucmetrdng abkpetin secured br tick Aen rt~y~e diaddnA;ta
<br />any tlersan who tpmkshes bgll9fadlpry_W(len A1danEA'hd
<br />bas's-ngnt in"the praperty~subpct xa~such hen or intn~ la
<br />obtain a rigor in sorb prpperty. -
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