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<br />Excerpts From Inlemll R...n.. Cod.
<br />Sec. 6321. Lien For Taxes.
<br />
<br />II any pefWf: IlaOfe 10 pay ..ny t;.. ,:tgleCl$ or ~elt.lses to r-dy
<br />tl',e salnf atter OOIT'.afK1. lhE 3ff/1)i;nl pnchlding afl)' interest
<br />adtliltoNl amount, addll~J!1 Ie ID. Dr assess..{).~ PtIDal1y
<br />Itlgetnef With any costs I-".al may accrue m atlO!!/Cfl ltlefetCt}
<br />shalil'Je a lItrIm tavor at tAl tJrmea Su:res <l:>o:::;r. all propeny
<br />(!nd nghts.to Pf"l*tJ. whether reill o-r :)f-rso~a: ne:{J!~m9 to
<br />socii person
<br />
<br />SK 6322. Period Of Lien.
<br />
<br />Unlf!ssimol!lf!( crate is $[.lN:1tj<:J:H)'1~(ec Df 'J"'" wi.! tien
<br />paseO Q'f Sec!1Qfl 6321 ~;'iali 6t'S-e J! H-.t' wne ,"';;: aSSl:lSSllleJ\f
<br />is made and ~!laH ca"'ll";ie "Illi; :ne
<br />~$Sess.ed iOr a ilJ:1\)iTler11 a~>rlS! ,t'-e '''--''\)J'IE'o =.r;s':"G
<br />sud'! b<l.bd!ty\ I;' M!lSlrec or Ol-f((}~;e~ 'F'!t'n:Of(~~',* t;~' reJ..~;>l'l
<br />i1I lapsl' of tITle
<br />
<br />Sec. 6323. Validity and Priority
<br />
<br />Against Certain Persons
<br />
<br />,:>j Purchaseft. Hotdel1i at Secunty h1terests.
<br />Methanic's Uenors, And Judgment liDn
<br />Creditors, _1i~ 'len !rr:posec bv ~y(k)r- I'J{' 5"." '"
<br />~'a!IC as agamsl Jr!y \.iUf~nase<. r.{t~, ill <l St!C'-i:';" 'fo\,,~~
<br />lnecnanlC'S !lenOf. \X hel '.'f't!'1f"
<br />alt1le\)l which ~;, Ine ~,i~5t',;,,0~, ",.
<br />~~r ti!?() Cy ll\ij Sec~eliF~
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<br />N~ ~~!r~~ilI.~~_~~_1:~r:~;~, ,~~::~T~.~~~~n
<br />
<br />!:()f',6321 r,..:tsDteni:!t,tl L...:t\ ':er "JjJ.'.
<br />Ptaee FOf flUng Mota: Form.-
<br />P!<Jte F jf F !~H1\l. ~. :r,e :,o;r(:1:' 'f.t~i,e'; j;.
<br />fa! SnJ~;oe'i~-
<br />i A) Uouer StJhJ ...Jw;, -
<br />Ul Rea; Pr()~f:'r -. :r, ""<f c-Jse .)' :;di ~'~,-'i)t;n\
<br />Qrhce ~llh", tJW Sml! ,:).(
<br />tai SU!)Cri!!;:Vf1.1
<br />).1 \IttliCh 1M c'vpefl~
<br />:Ii, PeI:>ooa! Prope'1Y --,n
<br />E'i. WfKIU~ l.1iflG4'l!t! ()I H"dt1~Jt-it
<br />$.11.11 \0( Ute coon!.), i)I Ol-i\i{ \ilhen.ment..i< S"OOl.is,on,
<br />as OttSIQ!'\J.telJ tl:v lhe 13\\'3 Q! iliCt. SlJ,e. .;, ~;"Ci' :nt: P'~
<br />perty StJtlt6c1 te Inti: ~n is SI{IJd!W. Of
<br />(9) Wllh C!er!ri 01 !)1s.!fKl COlJf1 - Lf1 l!"1e D!itCIl 0' :1'.1"1
<br />cltlkoitne UfUlt<lStateSOtStfl(;lcc..if1IC'II~jl.hjlCjaill!strll..'
<br />If\ wtlll:h lhe Pfupeny subJecl to !lfn 1$ SlhJ.ltlM.!, wht!OtNti thtl
<br />Slate his not by law desI\1N.leG Oillt office whICh m(lets the
<br />reqUIrements 01 su~raorapll iA\ Of
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<br />Gr;;ntee~ 4:
<br />Z Numerica~ .
<br />2. ~ _ 1_2_3_4-
<br />if . ',\!~ OF I'C"'~AS'KA)
<br />2. [;IIIY C:;:' L,LL r yrs
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<br />Ie) Witt1 Recorder O! Deeds OJ The Distnct of
<br />Crnumt>>a -In ttle mUte 01 tile Recordar at Deeds of the
<br />Olslm;1 ot Columtnil, it II\e property subJett 10 the li!!n is
<br />5,(luaIOO l!1 the O,S.I!1C! 01 COlumbl<!
<br />'21 5,lu$ 01 ?ropeny SulJiect Tn uen.-F[lf purposes
<br />'J! paragfapi1s i ; 1 ana: 4 '! properly shJ!i tIl! deemed \0 oe
<br />s!lValed-
<br />(Ai Rt'-31 PfQ~)'.-Hl the ,:.ase Of r~.ll prooerty, al tIS
<br />ah~$l.l:al hJtatlOTl-; !N
<br />-Bj Personal Propert:r' -in the caSi:l ot personal
<br />M,etf1\;i l,lngihisilimf(l~g:nie. a!!iterss/oenceoi
<br />!a:.;payer aT ~'1e lime the nOlic/.! ot iwn 's !;~d
<br />~CI DurO<)Ses D~ pilr;tgr.<ph :?!(fil. ~ne reSiCenCt1 oj J
<br />~rpor,l!~on {1! partnersnip sl1aii be cee;nea to 00 Ihe place at
<br />w!WJl !t't:: IJ'lficipa; e-"tX:l.ItM: off!te 01 lOt: t,:.:-s;ne!;~ is loCated
<br />,vm ,hi> 't'Stoent.a m 3 t<l.l:::lolyer w'H)Se '(:':;!dtHlt~ ,~ wi1nou:
<br />t!1e. \jt1;tea $!,il!!S s'1all Ot; dee.'11ila !l: be' vistli{t o~
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<br />,~' Retiling 01 Notk8.-h:' ;'d'~~'':;lo' 0' ~'1'~ ~en'Gn
<br />Generai Rule,-U~'bS ;',}liC['
<br />t:',:e-:::l !.h,; lh!"'
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<br />-L'.:;"e("",: \;,j <lilt" 1t1!': t'~p.,:ai,;)n 'J! sue!. ,t'lj"fl\l P\:'!.Otl
<br />Place for Filing.-A '~01h.:e l~t ;it'n 'i:J,;f,lj
<br />lrof.' '-i),<u~!t:D [!::hjjI19 p€!lvC ~rldli tit- tllteu,,'l!
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<br />aEe, OF !).€EDS -
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<br />(3) Raqulnld RefiUng: Ptriod.-ln lhe case 01 any
<br />notICe of !Ien, tM term "requited -rvtiUng perlod~~'means-
<br />(A) the: QIllt-year period. ending 30 days, alter lhe
<br />el(plrattOf\ of 6 years after the date of the assessment of the
<br />lax. and
<br />iBi the one-year penod ending wilh the axplration of 6
<br />years. attar the close of lhe preceding required ruliling.
<br />period fOf such flOUts of-lien:
<br />Sec. 6325. Release Of Lien Or Dis~
<br />charge Of Property.
<br />
<br />(:11 Retaase Of Lien.-Sul}j6ct to such re{julauons
<br />,,5 the Secretary may .nr~crjbe, !tie Secretary shall issue a
<br />eNtitieate o! felt/ase of any l!en impOsed. wilh resptlct 10 any
<br />l!l!ernaf nlVenue lIP: not taler .tt1an 30 days aileI' the day- on
<br />.,.,.tllch.
<br />! 1) LiatiitilY Sal!stlM or Unenforceable, - The Secretary
<br />;'MS tt1Jlthe liabi~tytill Ihe.umoufllassessed.lOgetl1e:twilJ1
<br />Ime!est m respect th!:ftllll, has Deen fully sallsttOO 0; has
<br />aecome 18(}l.!iyunentorceaOle, Of
<br />[\ond Accepted'- There !~ illrnlsheo to tile
<br />,ltl;j dccepted by hHn a Omld \lnt IS conurhOnea
<br />Ult' pa'imem ot me amount i1,>S!"sseo, together wllo ail
<br />lr. respeCI !I1ereot. WlltHO .he- !nn!! p;escribed by law
<br />any It..!tlOSiO'! 01 $ucn 1;n;e), ano 1fl<lIIS '0 accor.
<br />"al1\:i;' suCh feQu!n~menIS r;:lJhng lu terms. conQ1Mns
<br />dno W:n ot Ine [lune ilno sUietl1ls thefoon <IS may be
<br />~.re'~,llted by :>uci! reqU!JH{)tIS
<br />
<br />See. 6103. Confidentiality and dis-
<br />
<br />closure of returns and
<br />
<br />return intormation.
<br />
<br />(kl Dlsclosurll 01 Certain Rllturns and
<br />Return Information For Tax Administration
<br />Purpose1-. -
<br />
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<br />
<br />'2) Oisclosure oj amounl of oulslanomg IIi;fl -"H d
<br />:lohl;l!.ol hsn has been !ilea par6Uilllllo sacllOn 6323(1:, tne
<br />Jrnolln~ oi lile l.)utslanOing obhgall(lt) s~curM tiy sud. lief! m(iy
<br />he ;)1,(;10$00 to i:!ny person WhO rur'1!snes sal!slac<or., wrtllen
<br />i:!',.utlllCtt i:t;J1 tie huS a (,gnl m the proptHt~ ~UDJ€:ct 10 SU..;rl
<br />"en lY mlenos!o obtaIn a fignll'1 sucn property
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