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<br />~ FlllIIllnllmal Revenue ColIt
<br />Sec. 6321. lien For Taxes.
<br />If any """"'" _to pay any tax neglects Ot '_10 pay
<br />the same after ~, the amount \inctualr.g any mfefflSt.
<br />addUionaf amount. additiOn to tax. 1)f assessable penan:y,
<br />logelllef_any-......may"""""'..aodltloot_'
<br />"... IlIU....ilt4.... O!\ll8CU!1lIlld Stales .""n all ~
<br />aOd l'igll151a:~. Whe!_ reaf or personaL b:e1MglnQ to
<br />SllcI1 per""",
<br />Sec. 6322. Period Of lien.
<br />
<br />unleSs ~--aate i$ speclfu.:atly ftx80 tJy law. the ken ip,.
<br />pwea b-i s~ 632"-~1 ansa at t-ne tUlle 1M asseSSment
<br />~s rr,ad6 al'Ki sMil conIiNre l.m!ji tM ~b(Jlty for t!'le amoun! so
<br />ass-essed ~ .iI i~t agatnst. tht! taxpayer ,'l:fi~lflg out O:t
<br />51,.ICt! Mbitity\ tssa~ or bectlmes unentorcaa~ trv' reascn
<br />uf !aps! 01 Ume
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<br />Sec. 6323. Validity and Priority
<br />
<br />Against Certain Persons.
<br />
<br />;.i Pun:llann. Hold"" OJ Securily Inlmm.
<br />Mechuic's lIlAo,". A.d Judgment Lien
<br />CrecHtors.-The jjf1!'lllni-~ tly ~tlOO 632t sr.a!i~.oi bI-
<br />.'a!.iC as agamst ally PY,CMW, holOer vI a '>(;Clmty \lltE:{~$t
<br />!1l6Cr-.an.c'!,! OOOOf, O{ iv~m hen l:;-e<JiW ilfihl r.O{K.e
<br />!r.t:teof wruth fI'\t!etS l!'Ie reQUlf~meJlD at st,b-seclj{lf1 {1; f'.J~
<br />tleen Iliad by me. See-re'.arr
<br />
<br />;vi Prelectiotl For Cert.liII Interests Eveol Tllllugb
<br />NItic8 Fled. -f~ HK~9~ ~!Utk:e ot il \!tffc ;m-~ D't" ~.e..:'
<br />tiOO 6-321 ".a~ OOi-n 1-tleO, Si;iC.'i tien }.i'!..:.j., ~1;''l ~ "<il~>.'
<br />(Ii Place Fer Fling 1Ietice: form,-
<br />('l; P\att for FIlt,I'll} -- The ",-1tii;:-.e r~lefrt"d to ..1 sutf-
<br />Y':ct,,')fl Ii} St'.a# 00 1ileo-
<br />{:"PJndef Stilite Liw~,-
<br />II} Real Prop.erty.-tn me caSt: OJ ~e,,-j ;:voptln~ ,0 ;".'flf.
<br />ott~ Mthin the S-tal6 (N It>e i;o..mt)'. Of Gt~ gowrmrlil;'H
<br />W ~"\,. 4:s.~na~ t>'; tr~ ;awl> >Jts.U'-.'l St3U:
<br />m wmcb ui.Pf~ -$UbteCt to' tM 4efl is srtuated: in{!
<br />(fij PM~-w PrQp8f1y.-lr, INH:a~iJi~~.aI ~~~,
<br />ty, wlWltber tangiblfilf ~1~, ill Qne-oMfC(!'w~mlil Ht-ij
<br />Still (or tni.tounty. at l1tbII,Ijih'lfwnentaol SiiOOt.lSalllJ.
<br />as deSgoatea by thf laws 01 $lJth Stale, H~ 'Il!'ln:t\ lhe pi'O
<br />p81"ty subieCt to the }$fl\.S S.Ituate.J. ""
<br />\8) Wdh Ctefk 01 Oistricl CWfl.-iO 1~ iJtflCe I)! :ilts
<br />cltfk d llle U_ Sill... clt$lriOl coon lOt 11\0 !<l'l1CiOl ...tn.1
<br />in wllicnlllop<<lllill1y '.1 10 I\on i. srtwled. w__
<br />Slolt hall not by law dtsiQII8ted """ othce willen _ lllo
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<br />Ie) With Recorder Ot Deeds Of The DisH"t of
<br />Cotumbia.-ln lllo offk:a of t... ROCOftlof of Deeds of the
<br />lJiSI'i<;1 of Columbia. ..ho p!oporl)' subject to the he. is
<br />$11lJi.-red In the OiSlflcl 01 CoJlJmb:a
<br />(2) SItus Of Property Su~e('t To lIen -For purposes
<br />of paragraphs (1 j ana t 4 '!. p-roptV(y sMlI be deemed to be
<br />SHuate€l-
<br />tAl Rea! ?$~ -11'1 fhe C-<lse 01 rea! property. at lIs
<br />on\lSlcallOCation, iX
<br />. IS) ~rsunal Property --!r: HIe case cf persorw
<br />Dr~. whether tangible Q( rn!anglOw. ,1i tN' resit:iem:~ 01
<br />the ta.XOO'iiff al ,he time the oot1ce :::! lte'1 1$ tied
<br />t-l?! pJfl}OSits ~ paragrqpn t2ltBJ ~1"e ff;S.Kter.c9 of a
<br />cCfporaliOn- n; partnersrnp SI"",-H be ~e>-""fIe1 ;1: De tht' pl.<lce at
<br />'",fllttl the pnnd&.ll e-Jl&iltrre otf!Ce of !r,t: nU$wess is >OC.ated,
<br />il!lC ljle f~Sldence it ~r whose re<>i(lence IS w-tlnot.it
<br />ttla Ur,ltM Sla!tS be lJetme-j 1:; !:!€ ;r\ ln~ DiWltt 0:1
<br />COhir.lDl{l
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<br />Form. " or,,!, :o-Ufl ;;r<{J ,,:,1'1tef11 ,}' me nOIK€ r,:;!i1rrtJ
<br />:'~' :f. s~~'ie{;H(ln ,.l! ~tlai~ ::;>..:: ~;t'$C!!Dte t~ P't' 5:t'Cftcc.1f'i
<br />S;;tr\ ~l1:)ht't: S!;i!.1-l bt: ",Ji,;j :lQ,\1'iI~f\-:;~d~),~,nv .!!'r.,r i)\htf Y">":;'I"
<br />~.l"" le~H1'~1J l!'\e- t(WI~ ~. ':;-W~f-:';t f" ..:: '~('~l\;:! -J~
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<br />Retifing 01 Hotiee,-':~" ~""n..~\! Cot :,,---; ..,td',.:H ~
<br />G8ftefll Rute,-.':f1'~-;'i ,;~,!,(~
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<br />'t)1,~~ _,~ m~ l1",n!lti i::'ttS\.f~...'t'C ,n
<br />'.lq-.ww reinm'J W'IU'J. S,-,L"
<br />!;li."G e;;; :f'W ~l~ .(in "trli\.l1 ,! '5!~ J"CQ{wl",:€ .d'";
<br /><"i-tl-Se<.:r...Y.\ \i); dt1~: U.~ t<1i-<t{aioQfI of S-l.~.;:f; je;i",~K! r>€;'~0J1
<br />Ptace for Ftting.-A f\->:,,,~t~ ~\' ;;~r; c"",it"C-
<br />C-t'f!Qd "t'oil! L.'€ ",;t~i\'i~
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<br />;:;llUl 1";Q1X.tl 01 i<i!t1 *tiS l>~. .amJ
<br />,Bi J.[; <in)- i..<I~ In ",ft;:;:!! "* cays Qr ,~,,-,It C.q)i Hi t;;t'
<br />:M!t: ';'1 d ii1~iimy ui fiN"tl :;i ;~:1 "m..~i .A!,
<br />t1'11t S~feta()' ;K,e;\ifU w,l!1tn .:ntvi:t\ii-t~(i" ;,,"'; ilv--r.neJ
<br />p(ttM;:ntieU in ,~t.o:t:O i'S;:'uU<:! Oy Hie Stc!ei4;~O- :.;anc~fll
<br />11\J ~ ';f'..11\gtl if'} lhe ti."-'i.ljl!:-i $ ;~5K:tH~t< ;1,1; notice 01 ~j)i:f\
<br />':tn rS, J.jSu t~w ;,1 ,It:(.GH~fll:-1,J 10'\11 ;.;.:t'_>e\lii)ti I;' 'ne
<br />:;t;dt m..-h,t:li ::...1;'>' :.,;,Kltr'\;l;i.;" ~.iiii<J
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<br />(3) RequlredReftllng i'eriod.-Io the ca.. of any
<br />notice 01 lien, 1M temi"'$QUit1dflllitiltg perioct" meatis-
<br />(Al I'" _yea, pefiod eoding 30 days alter ....
<br />api.r.ltiOO of 6 years atti!f the date of the assessment 01 the
<br />lax, -and
<br />/.6) tM OM-ymlf period ending with th€ expifi:ttiofi of 6
<br />~f$- atlef lhe. clOSe-- of lhe preceding requited reHoog
<br />~-e:iOO tar such notice- o1lioo,
<br />
<br />Sec. 6325. Release Of Lien Or Dis-
<br />
<br />charge Of Property.
<br />
<br />Release. Of lieQ~~StiD}et;l to Such regu1a1.ons
<br />'"~ Secreta,y may prest:rToo _ ttle Secretary sllaH issue a
<br />~.tFtJj1C-ate of release of any lien imposed w1!!1 m:;pect 10 any
<br />Ifllern~J rE"ii'l1ue l~ nol later than 30 da',s after the -Qay 00
<br />w"iCh-.
<br />" LIil:tUit't S<:iI!Sl!~ or Unenton:eame, -- n'e SecretJry
<br />'-\\15 r!'i.'i! If'-e i:ab.iH'y tOI the amount assessed. logelher wi!l1
<br />'nli"fest!r !eSD&.l H1meol h.'lS been hll)V satisfieD or has
<br />:'-,;;:,Qt>,c iJflt!nlorcea01tl. or
<br />AcceOlec ~ lnl'lre IS turn:sMd to fhe
<br />)h:ietl~1j ape accepteo by tllm ,) WnO thill IS CQtlOltIQneo
<br />",0('H1- ~r~ p;ayfnI'H'l1 91 ine- amount aSS6SSf!'Ci, logelnar with .all
<br />';elt:lSl !f! Ii:St)tt,.! !tier-eo!, WtHHn ine !!me [i-rescnbed bv ia.....
<br />.ill\' exl~ns-\(){1 01 s~cn tm"ltlL ano mal IS Hl decor-
<br />,;,afl{t;- :5l;(n f~uirernenlS lelatmQ to lefffi$, conMnJnS
<br />)r:01 lonn 01 tm;; oc''jc a-"d SlJ;ehe:. lhereon, JS my De
<br />;,.;Roll-ed uy :;\ll(!"> 'e-giliJ!W!lS
<br />
<br />Sec, 6103. Confidentiality and dis-
<br />closure of returns and
<br />return information.
<br />
<br />I k I nlScl.sur. 01 Certain Relufns and
<br />Relurn Inl.rm.lien For Tn, AdministreU.n
<br />PUIJIMN.-
<br />
<br />(2} l1tsplOSl.lr;e ol,affii)tJllt 01 ;:tu!Slanomg .,en -)i J
<br />h;ih.;e oj ~itlfl has ueen tIled PU/$l,l3l'll 10 ~_tiOn 6-323(tl. tot'
<br />Jr:1oum 01 me outstanding oohgati(ln socvrao by ~lJCh lien may
<br />be a,sciOSijO to any person wllO furrushes s.alisfaclOlY wiltleo
<br />lr,;lQer><;f thaI he has a fight to Itw oropeny subJ&Cl to such
<br />.y 'f1'enil!, W o:Jtam ,! :'9~lt .11 :,I.;\:h p:oper\,
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