|
<br />r~
<br />
<br />
<br />~
<br />::D
<br />..
<br />c
<br />!::.
<br />iit
<br />-?>
<br />
<br />"0
<br />is"
<br />~
<br />
<br />Exceqrts From Internal Revenue Code
<br />
<br />Sec. 6321. Lien For Taxes.
<br />
<br />if any person liable 10 /lay any tax negleels or reluseslo pay
<br />the same after demand., the ,imount{mc!udmg "'leres!,
<br />additional amount, additio" 10 lax or penalty,
<br />together \N11h any costs lh~1t may ac.crue in 3miitiorr :l1ereto)
<br />shall bea lien 4nfavoroUh1~Unileo Slates UDon all propeft/
<br />and rights.to propert,y. wl1ether reai ;[}f personal, belong:ng to
<br />such Denmn
<br />
<br />Sec. 6322. Period Of Lien.
<br />
<br />
<br />SUC-h
<br />,,apse oi
<br />Sec. 6323., Validity and Priority
<br />Against Certain Persons.
<br />"I' Purcllasers. Holdefs Of Security Interests.
<br />Mechanic's L1enors. Anti Judgment Lien
<br />CreditoTs.- Tne ij€f\ lrnpnsed ~)32'
<br />\:dHd dS
<br />
<br />
<br />in! Protection For Certain In leresIs Even Thougn
<br />NOtice FUed.-L'.~e.q tnDuqr'l ,q:~osed I)Y see
<br />l!on 6:321 i1it$ tten :lled, t'€
<br />Place FOf Filing ~IGIk:e: Form.,-
<br />(il Place Fihqg , Tti€ "B:W1B(1
<br />sect1un (i:(i b~; ~i4ec~
<br />L1ncs; State CdWS '
<br />Real ,,' ale
<br />'ilWO)lJ,
<br />
<br />
<br />tal SUlJ01\ilSI0f\J.
<br />It"! which the P~POOrt1f
<br />(ii) Persona; Property
<br />Iy, whather tangll>1e (j(
<br />Stabl (OJ' the county. ,or SUb:Ul\hSll,Hli,
<br />as tlesignated oy the laws of which t\'I€, pro-
<br />perty subject to the )i,en is SitUa.t130: or
<br />1,8) Wjtrl Cierk.OI DiSHier CD\.;fi.-~n the GUice ot the
<br />clerk oltl1e United Stales olslricl COIJrt lor too iUOIe,al (Jistrlct
<br />111 WhICh the properly SUtlje<:lloli<lols situated, wller""e.<ll1e,
<br />Stale has not by law designated one office Which woeels the
<br />tliQuiremems of subperajjraph {A), .li
<br />
<br />~~t~red q~ Document N.r;"
<br />
<br />
<br />II Z ~ -'~~;;;3 ~
<br />I ~ I 'b;m;;ric"'IA~.k..--
<br />I ~. -.
<br />II iTA ef !\If''~:A:Stfl'A:<) S'S ;ii
<br />I ~.~~ OFfi"~~L" 161 11
<br />g I
<br />I
<br />I
<br />
<br />I
<br />
<br /> :n
<br /> is"
<br /> Q,
<br /> :T
<br /> q;
<br /> I
<br /> I
<br /> I
<br />... I
<br /><t>
<br />~
<br />I
<br />I 0.
<br />..
<br />"<
<br />?i 2.
<br />
<br />I
<br />II
<br />
<br />(C) With Recorder Of Deeds Of rhe District 01
<br />Columoia -in lheaftiee of the flecortler ot needs of the
<br />01sttict 01 Columbia, if the properly su.bjec1 to the hen is
<br />SliUaled if! lhe DistrJct of Columbl(L
<br />Situs Of SubjfCi To Uen, .~+or purposes
<br />07 par39raphs (1 'i oroner"!v shrll! be deemed ~o he
<br />si~uated-
<br />(Ai Rea! Property ~-;o !t18 case of re2.~ p;'opertv. at its
<br />phys;cal !ocaHOl'l;' or
<br />m'l Persona! the ':ase personal
<br />;JrGpef"ty, whether Of l!llangioie. at !he reside-nce ot
<br />thfl l,:l):.ptr~e[ i;! ~he t1m€' tha notice i'ion filed.
<br />puHtGse.s -~e resrdence
<br />cortlO:'i1\iOn <;;:1J.!! 'be cm~:m~d t^:1 be thi; at
<br />WhlCh tne Drl(lctera: ext'CU;I\{~~ 01 jlle r)U~.;nt;:;S 1,:X;OWC
<br />ot wnose r-::;;!o~nce IS
<br />:0 r:-e Hl Hle
<br />
<br />
<br />
<br />lilY a {Jl.aa~l\;1 in taxpayer' 5
<br />!;l;1-n meet lC; accordan':6 W;HI 5UbSf.C~jQn Hi
<br />Si-a!e ~UCf'l reSioence located
<br />
<br />L
<br />
<br />
<br />
<br />(3) Required Reffllng Per/Od.-in the case ot any
<br />nOllee of lien. the term" required reiifing period" means-
<br />(A) the (lOe-year periOd ending 30 days afler the
<br />expiration of 6 ye;!", after !he aale of the assessmem otlhe
<br />loX. and
<br />IE! tile ,}ne'year period ending with 111e eXPifatioo ot 6
<br />years atter Ihe close ,of the preeedlOQ reoUlred teMlng
<br />period' for such 'noUca, of lien
<br />
<br />Sec. 6325. Release Of lien Or Dis-
<br />
<br />charge Of Property.
<br />
<br />01 l.ien.-Subiecl 10 ,uell regulations
<br />.1$ :~14v'preScrj05. ~he SecretarY s,r:.i:I: jSSLle"B
<br />,:Grtlflcaw Of .01' any !:8n 'mposed wlttl're-spect to any
<br />'nten:a~ fJ3Venue 1d.X riot ,fat~r Ulan 30 rjay~ 311er tl:€ bay on
<br />'/ihicr1~.o
<br />
<br />
<br />
<br />me
<br />
<br />;~ bOlle u,)l){Nianed
<br />fhe dmGum 8<;,S85->'.:'(:. ':igemer with
<br />jYesc:!bec t'y 12. '/I
<br />lfl ace,o.
<br />
<br />03, Confidentiality and dis-
<br />closure of returns and
<br />retu rn information,
<br />
<br />i kJ Disclosure of Certain Returns and
<br />Return Inlormation For Tax Administration
<br />Purposes.-
<br />
<br />(2) CHSCiG-sure ot amount 01
<br />:lGHCB d (jen has bee,)! f;;eo 'PWfSu.anl ~G
<br />rlrn'JJoi 01 tile ou:staJ1t1lng
<br />De dlsc!oSe<1 to pers-or
<br />ev~oer.ce 1'.131 ne a r;-grlt H: the -DTopeny S1..ib;€CI
<br />ll'\tef\OS Obtain d r~gm m J!o.u::n}'
<br />
<br />
<br />'--'
<br />
<br />I
<br />----'
<br />
|