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<br />Sec. 6321. lien For Taxes.
<br />
<br />!lUlYpetSQfltWbltw.~anytax neg.led:sfJffel~t{Jpay
<br />~~- samtl a~ demand._ the amount {i~ any mtcsl,
<br />~0!21tionaf -amount. adtDt~ I.. W. (Jf a~SMsable ~..
<br />ttlQefMf wttt'I any t:O$t$ 1t\3f ~ ~ !t'l aM1ttCl'! tMreto1
<br />s.llatl De:&'..:tIt,1WQr olme--v.mtflO stees tipol'J all Pfopmy
<br />ilOOf!Oll*tlPfllS*tY..1dMlI' fIla!Ofptf~j. biMOfl9IAqID
<br />S~.lCh~'$CI?
<br />
<br />Sec. 6322. Period Of lien.
<br />
<br />u,J..!;$S-:lI'~aatO-l'll~~ft~!:li"'W> t~fut-'\1rT>-
<br />(.l(liW Of ~ctie1'! tn?1 !i.rrall .;U15$ ~t tr~ nrr1e 1~ a:S$t$SIR~'1~
<br />,~ 11'Jldi:! i:::4 ~r<4{1 ~~I'P~ ,,(lIt, i~ Ji.l~H~ 1m ttll! ~lf41r!i W
<br />ilj;~S*l WI".'! ~grrer<t 19.d!t;S1 !!Hi' !.n{l.:l}'!l'~ il{1':).iI1G~! c:;
<br />'jUCfl';~.bI:My}t~ ~ll'l!f1m:tQf ~$ u:ne!1!o:r;-e.m\t 0,' ~'!w
<br />~\Ol~m~
<br />
<br />Sec. 6323. Validity and Priority
<br />
<br />Against Cef1ain Persons.
<br />
<br />i.:!) hfcltaun, "liMn. Ot Security InllfUtS,
<br />MltttanfC" UanDu, Ana- JudVflIltU Uu
<br />Cfldlon__1-~ M-~ irr.tlt~!l-Y ~JOn t:.t,'t -;;t'ci:l !t<Jl t,{-
<br />.-,v.c 3S :il)al!'!l'St ~'il' ~;-;o!-tc~4.~ j-.{'Jaef \'11 Jl $f!(_I.ll':l'i ;"le!"m:!
<br />'''ltChamt';,. l~_ IX N'~! 'Hlfl C't!":}/t~ .\<filC-!.'
<br />H.~ wT$Cf1 metlU t% ~~l>!tt!ftlel';t5- ('l! S'jQ~{~ ,L f~~',
<br />~ rooo ~'! 1m ~{"..al')'
<br />
<br />;t>l Pttttctkm frat Cenaift lmtrlStS Evtft TMtigh
<br />ttOta fIId. -h~,r. !fSJ\......;t\ OOt-I('AH;; 2i ~r, ;f!~ b~ 1*,~,
<br />!:m\ 5J?, ....as ~6l:~. hl';t. i~'~ ~;-~, ~.,;;! ~:4! "<i..1;j
<br />,"..- f<< fIlog H.....: F.....-
<br />.; p.!&.~ ;'iili .' ,:,"9 r~ l1m;;;e 'I.)~r,w !() ,~
<br /><;1!!C1lGt!\;!,l$MliOO!~""
<br />{Al U~ .;,liN U._1
<br />.': 11M! Pt-oOlvt)" ""'"', \~ (;,'I.~ !;~ f~; ~,,~:~, >J' ~ll"~
<br />~~ .;tNr> me Stt.ff' ~{" lht ,'-".inly 'x ctI~ iW'I~ ntf1!':'i
<br />r.'!)~l,).:h~l'1vtt,el,b..~ot~l4-hStillt
<br />,fl wmc.."l. ($ Pi~I'1 s~ m thi< j~ 1$ Sl1:t-$lM <1J~
<br />iiiJ ~i~f~ _._in l~ ~~<<~~~I\:\"Jt'~
<br />f'/ W~~-I*;l~ tl,DlW!~w~flil":tt>.e
<br />s__~~ lMtoOOty, orotnct ~~WWi~t.
<br />;I" Oi'$lgAl!<<i tl~ fOr loi'#t't Of -SU~h Sta~ In 'l(~t('I:'\!lW me
<br />:;:..m~ :<:4-.t to l!'lf !.$'I 1$ SI!i.lolteIC. Oi
<br />\!3j NM c*\ \.1/ [I,sltiC! l,;wn ,.,in ll'loil V:h.\~ ~ ilW-
<br />c>m. ilf mt tiMed Sll!tes CiStrtc! tfIt.ltl JO!' 1M jUdlCl&l tttMntt
<br />tl'\Wi1ICnme~~IObef\IS$~,~\f!lt
<br />Sta nasMllJ't~~one *<< 'lftUl;fl mtl:It$ me
<br />!~ (lj NtlpIfIg'l~ {At: tl(
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<br />,C) With Rocoraer 01 Deeds Of The' District ol
<br />CoIulfJbia.-ln me oftlce rrt lhe' R<<Order cf Deeds of me-
<br />Utstoc1 of Cohunma. d l'le proptrty SUDjeCt to 1he ben 15
<br />SJ{uateQ in me Ois.trict af CGRimbla.
<br />(2) SilliS Of Prnpet1y Subjetl10 lien -For !)Urpuses
<br />01 pafagtap.'1.s!1) aM 14,. propert1 snaH be oeemed to be
<br />,,"'--
<br />(AI Rea! f>rnpeoy.-~fllhe CJse 01 reai PfroOf!ty. al!1s
<br />pt!~~cai locabotl; (}f
<br />1)i Pe(~i prooerty "-In me case t>! 05f$CTlai
<br />!Jfi;fJert'j, w1Wlnar tinglbl-e i)lll1tAnglO1€!, il~ tilt resl11en<:e of
<br />'M 1;)~,{IilytH al {OO W'it! tt~ Del!ICe o! IotH\ '5 tneo
<br />~ - Pi.!lpO$eS ~ oarag!ipl'" aHa} '\1e ff;SiC3fY..fl (!l a
<br />';'::l>"::If4!li,ll'l f.tl :Slnner~n~ ~~>&H l.li! i1et'lned Ie. tie 1M P~"CI2 al
<br />,~-!11L1t l!'$ pfflKlr-dlll:uJ.>:tul1Vt (lJr,ct' ol ;:w. DtJSine:s.:i is iOCJierl
<br />'!'<~ !'l~ rtc5JOt:mt 01 J !<,~NYl!T "^"l)OSt< (il:;l1j~nce 1';; .....:lllt4il
<br />1f\\I \}:'Jted ;:;1dlt1 "r\,IH ~p ;::~mt'l:l t" [)f 1'1 ,he L!JS1r~(l [;1
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<br />!\ -...:.. 'l!(Jltnll'~q ~Hl> 10:" ;; (S-!He,,: (>1 J 'l,~li~e ;:1 "t'r~
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<br />;, AetWnt Of Notiee.-.{l' ,!l.;'DlJ:W d t!':'~ ~f"'.tI!."\.
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<br />;,,-~); ''l\:1l(f: ']' !w.r: W<I'.:. Wat!. .dr:.c
<br />(:ol~ <" ~~ilj,".f~ ~; \12!..~ :1' !~.,{!(t1 ;,,,m t,'1 i~
<br />[}1 "~~l<:t' Q! !~n ,mtl't'! ;,,,t'P,H"lilJCh 1>\'
<br />:t~~ S~De1<lf~ ,,,,.I::I\>t!I.I w(llHm j~!ilifl:OJtlon ill' 1M r'llJ;"il.et
<br />;::.;~m.... li: ,~(.....m, ~,,;.Ml. v', i~ S,ilIUliWy; ('l.lil\;t\ifi
<br />,,\; <l n\J.~ge ,It !".I:l !a:>.!>.-lY~1 .., "~)'1iJUf1C-il. !~ <i 110!.lCtl ()l !i'let;
<br />!llll:'fJ in J'l.J.HI1>.'1r,t' .....'It> ~.\J~'$!;-;:;!I)r. ill 'r; :ni'
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<br />(3} RoqmtIRetlIiatPlrioll.-lnlhe oasool'l"Y
<br />rKJtiCe oHien,- tM,tflfm-.HJllqlmedoJ'fltlriq,pertl:idf~_'ri'MiIiii+-
<br />(A)Ihe___ !lIld1ng3(l daya.allerlhe
<br />~ratiol1 at 6 'ttafS aft8rJb&-da!e of Ihe-a~ment Of the
<br />tn. and
<br />(8) the Ofl6"year perIOd llMmg with the expiraUon of 6
<br />years after ll'le'doae of--1M pttceding.l'eqttQO-retffing.
<br />perioo lor suctt AOljc&oI iIeri.
<br />
<br />Sec. 6325. Release Of LierlOrDis"
<br />
<br />charge Of Property.
<br />
<br />!;".,
<br />
<br />J3) Release Of lieJi.-SubjeC! 10 such- ,~Ians
<br />.'l~ !he SW'etary may prescribe. lhe Secretary shalt Issul!: a
<br />cb11!fc-attl- at r€'laa~ oj Jny Hen impcsea wltn respect til any
<br />nlernil! _ eVenLlfJ ll.'( nm tater IMIl 30 (taiiS afler the O;);y on
<br />WMitli"-
<br />i J! \.IJtJl!!l'l S-<l!iSllE:O Ol' tJn~f\hlfC6aOle_ - The Sacretafii
<br />tmilS that IIw h;ro!/;!y 101 the amount assessed, logether with
<br />mleraSl m r!l.$pt!Cl1I'1BHrOI. !'.as ooen tully Sllt~1tKl Of has
<br />,<<l;;;O&f>e feQilllYimeniorcedOle or
<br />0') Rooo A(;(".Mpled -~ Thtlre i:s hl!l1Isi'ltxi 10 Ihe
<br />:o';!i.'fi!\Jry anrl i!{ceplt'tl tly Imn a oond lhat IS cooojtionlKi
<br />4'(1':1 tr-.fC p,,'(ITlI}n1 of 1M afl'lQUm aSSllssed. t09~IMf ~ilh all
<br />.t.rereSI m fi!':.peC; thl!rttQl, wilnm t1W time prescnbe<l lly j;jw
<br />11t:1WHltj <In\," l!,den-slOf! ut suet'! Hroo), cillO IMII$ in actOl'-
<br />:-"IIUl\1l"ililSU{;h ie!ittkl{.lIV terlJ'$. t:PflOllfi)IlS
<br />,_(141 !;>rn\ oi !he an\) SUf~teS ltIBf6lXi. as moly be
<br />~;i€'t~1lt!a by 50..:n regul.1tKIOS
<br />
<br />Sec. 6103. Confidentiality and dis-
<br />
<br />closure of returns and
<br />
<br />return information.
<br />
<br />(II.) Disclosure 01 Certlin Returns and
<br />Return lntGrmltio.n For Tal Admln.str.tion
<br />Pur,..... -
<br />
<br />i;'; tltSth):.lHe \l! ~nlQIlIl1 ot c,;;standmg lien -II a
<br />'jot!l.~ 01 mst\ l',.a~ DlMln 11180 p..nllallt 10 iectlan"6323\fj. lhe
<br />clfOOUnt oj lnfl ou!stulGmg OtlllQilMn :>~LUfeO by S\JCIl lien may
<br />':';:;'1 QISOOSffl 1>;1 dny perSl>n who Mnis~ '3<ltislacjl)lV wfltttln
<br />'...mef\C~ !1'I<l1 Iwi t1.i~ ~ nghl II'! !tlt1 properly 'iu[)jOCt lil ~ij(.lt
<br />.Uf;VllDl/jf"!\iSI\1()tI!i!H\drtgntm5Ul'hpropcr1,
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