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<br />excerptS F.... InlImal R....UI Code
<br />Sec. 6321. Lien For Taxes.
<br />If any person Ha~ to pay any Tat. !'1tlglects 01 retuses to ptlV
<br />the: same after IJefTl3.ntI, th\!! Jmoun; (1nckldmg <l!lY m1er!5!
<br />addltiorl:al amount. addltlon to tax. or asses~r.1e penalTy
<br />togetber Yrith &l)' costs !hat may accrue If'l atj{IlfIOn 1~8101
<br />silatl be a lien in 'faV9f Of tre tlnilea S!aJes propeny
<br />"fI(! nghtS-to p~, ~ re.:l \.'Ii l:le!;)l1qIRg to
<br />StK:ft person
<br />Sec. 6322. Period Of Lien.
<br />
<br />UTIIltSS anomer date is speclht.ai~l' 1!'(ilC 1))' taw', The: ii@,l\l""'1- .
<br />~~,~O:Ya::~:~~~;I~::j~:'~~1:1;i~:t:;':~j;~;~:=~~:
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<br />,as~eo lor <l. lungn~f,! :.igams, ll"i: IElD,)'!"!f 'l'ls.mg CUI 01
<br />such iiabdft'f) G sahslttr.:! (>' OOCor;lfi~ !J'lt'''~O'l~€.J.D5E D,' ,-eil50"
<br />o! iapse 01 lIme
<br />
<br />Sec. 6323. Validity and Priority
<br />
<br />Against Cenain Persons.
<br />
<br />Pi PUrtht3lft, HDidi1$ Of SttUrrty hUtfflll$.
<br />Mecbuic's lIGnon. And Jul1gment Uen
<br />Cred.DrI.-~he ~'l:1n l!';j)I};.eCI 5td!O:J 6:;l21 ~h.iJ.'i nC:l tI-:
<br />valk1 iJ$ ag<lifl$~ any DlHCna:>ft ;>' d ~"(_;:;,1" '''It'tt'S~
<br />me-:r-.aIHC'SlielIDt. ex
<br />It>t'reot whJ{:ri !1\eeI~
<br />\)%11 !Ilea Of !ne Se<.1t:wy
<br />
<br />\nJ PrGtectioR for Csrwn Interests Ei&fi ThOugh
<br />NDtict AtIO.-ho:t, tnt)<..Qil 10;;-.1."-:';,= ~1!,~ :;e' >'(\(:"Q'j~ >, ~h";
<br />l,{m5321 h~~l'ij;;ee ~;;C!>i<e"St"ll' ;'t'VJi.c
<br />"p_ for f!llng HOIa: form,-
<br />;11 Ptal;;.$ F;>i F;~mg -.11';., ",<llt-~ f;~!!iI>:0 ~"L,
<br />s-et:!lvn iJ:) ~hJiH DIt ,iie-G---
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<br />ott~ ~~~j~I;:!;i~I~~~ l::~ ~~r,:: '~~a;,,;:;~~~~ r,'l'";i,
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<br />tal sutldw~r.), <1$ Jes;gr...nN l)~ :n~ LJ"'s,,)! ~,.a;!'l SUte
<br />i1\ which !he pr~rl)- subjei:! 1'0 trot! "ten ;s :;I!uiltoo: ~nu
<br />ih} ?ers.ot'ldi ?IopeJty ---d\ lht Vi"'" \}l ~'SC'H.;,: P'0Dli'i
<br />t'!-. ~!leih~ t4~ (ji' !'jl.ii.r-"W10~ in O!lt' \.~;~.:t' V.!HB,l :he
<br />Stalt \<It lh6~l\b. 0; 11!h$!: y.<'O;:I!}i1lti-l;WJ Su!J>llo-l~,QJ)j
<br />a:r. daSogll.ii\OO v~ 10@W'A'S VI ~I.i-.::!i SWt' ,[1 ",l",:r.1tl\l p-'\
<br />pen, SUbje(:1 to l~ hen 1$ silwltlli. Of
<br />tal Willl Clft.. 01 Uls!nct COUf1 in" tltl~e v' ,"Ii
<br />c-ierk ot lfle UruieQ Slites (lIS!rl\;[ CQI.ll11or H'ltllui1\C<d; v'WlCi
<br />in wtuco ln8 j)1~ 5uDfUCl to lltln IS MUiltd. ~I\,ffle;o1l1 ltl.e
<br />stalIl\I& not by lont QWg:llaltKt GIle otf;ce wtli(:h !'I'ltI'ilts t~
<br />f8QUU'&ment$ ol s.ubParagrapll (A): or
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<br />(e) WIth Retarder Of Deeds Of The Dislrlcl of
<br />CoItimbia.-!n lhe office 01 tne Recooter of Oaeds at the
<br />fMtrict 01 CoIurr,t1l3, II the property sun}eClIO !he 1i&1l fS
<br />:;,luJfed Ifj rt<e DIstrict o! CQ!umrna
<br />;2J Sl\ll$ Of Properly SuoieCl Tt:! Uen. -t-r.lf purposes
<br />parag-raons 1,1\ and (4). property snail be creemed 10 be
<br />sJtua!ed-
<br />(A) Rea; Prooerty.-m the Gase ot mal orowrty, ill !Is
<br />O:WSlWi 'ocatlO-'1, or
<br />i 5) Persooai f"roperll' ~ I,' n~ C.iSE' 0; perso.nal
<br />;J~iWa!'ty wi;etner tal1gib1e ~i iIllJf1giO!e
<br />';1f! ~a);D<l....er ,31 ;~f! tll!\!: me "lOllce vi I~
<br />For ni.upuses 1.1; oaraQlapt.- ;~'i\8L :~le reSldMce 01 a
<br />~~~Pt',ii1lor; or parmersh:p Sha,1 O€ oeen-oed 10 Oe ll;e place at
<br />Wl1lt<1 :~~ pnrn::I;:'JJl e~l.lttve-dta:e ci l;it' vi.t$,r'i'SS ,5 :'x..aled
<br />a,'lC :.,,, 'esKlern;c 01 r,Vpayef W'1u"e r,,~I(:!;H"l':e ~., \~-::ll(llJt
<br />.f,e ,:'h!l>C S:lleo; be Qeemf:''J it: h.:"' if; !r>f: [lf~.~nc! :;1
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<br />,,-.~t.o;~~:":"; ,i ,::',.;f n~i:' ~~p,lJl'!')fl ~\! .'1:\(,00
<br />ptatt For Flting,-A i;',';!;,.!;' It;UW
<br />il:i:' l>i';<l.l'\&;J it\:';il1-g (l('ff{/iJ 5h,[;, l!B t;'!l'.Irlive cn'~"-
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<br />(oj ';1ifl unOrl! s.l,bp-~ril\ll<tph (.A)
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<br />~r8ntee~
<br />Numerica~
<br />'_2_3 4
<br />TU'F ~'f;"RA5KA)-
<br />iN'1 "I' >..,LL r 55
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<br />. REG. Of'Dttbs
<br />
<br />{31 Required RaflHng Partld.-In the case of any
<br />noti-caofflen.lhe-terin-"JeQIllredmlling,.period~'-~'-
<br />(A) the (1M-year. period..ent1ing 3O:,days: ,after 1f1e
<br />ex.piranon 01 6 years after ~he' dale of the aSSflssmem 01 the
<br />fa.x, and
<br />ISl the one.year period ending wilh the el(piri:llon of 5
<br />years atter lhe: -close of the praceoIDg .required reliling
<br />period lor such noUc.e uf lien.
<br />
<br />Sec. 6325. Release Of Lien Or Disc
<br />
<br />charge Of Property.
<br />
<br />:a) Releul! Of lian......S.ubiect 10 such regulations
<br />:1<: me S%letary may p.rescrioe, 1l1e Seerelai)' shalf issue a
<br />'!'ftlhcale I)f release ot..any ben Imposed wtth fespect 'In a.ny
<br />l;1iernal revenue tax 001 iater than 30 days alter lhe da', on
<br />\\";I\(h~
<br />, ! UiitJi!l1y Satisi!6Q or Unentorc6l!ole, -1 he Secr"tary
<br />1,;'llS !h,lllhl111-iibihly lor the amOlll1! assessed. ILlgllther WIlh
<br />,-i,! rn!ell!st H1 tI:!SpeClIMrp,oj, nas been !un\! salisflev or has
<br />~..j['"lDe !eQdHv uneniorceable. Qr
<br />? i . 8ono "rcepll~f!'- Trere t5 lurmsheo w me
<br />::-eC!e,,jlv d.'It! au;epted by rum a ONtd thai IS condlliOned
<br />payment 01 I~H! dlHounl d"StlSSeo. tugelher vdn illt
<br />."l!;'!W:it 111 l~Sl-lect (tl'Htlof wlthm 1l1e IHi~ prescni;lw oy ,aw
<br />any e~1ens.t;)ll ct suci! lime\. and Ihalls I!I dCC-:H'
<br />.,udl rei1wremenls reialing!o terms, ;;Ondl!'Ol1S.
<br />"UJ )WHI Ql lt1~ l},~lld iillu s1.Helu~s thereon. J~; f':1JY be
<br />'l,,,,"ulieQ (l~' Sl.1C~i regulation::.
<br />
<br />Sec. 6103. Confidentiality and dis-
<br />
<br />closure of returns and
<br />
<br />return information.
<br />
<br />(k) Disclosure 01 Curtain Returns and
<br />Raturn Intormation For Tn Administration
<br />Purposes, -
<br />
<br />QtStlo.sure 01 ill1QUnl at oUlsta11Ulng lien - .r d
<br />;!efl lkl:S tIll6il lIfe!] pul:;u<\nllO Se'~!loll 63231lL It;~
<br />an!i}uflt 01 1M <Jti!~la!lalng ObBl1al!u-n :.t:c\H;ld iJ}' su\'h ilBfl m.1't
<br />r>;,' aI5c~n~,('ij 10 any person Nt10 furnishes saliSl:;wlory wnllt'n
<br />e;tl(lt!n~ lhJ! ne nets a flghl in lhe plClpeny ~ub:eCI to SuUl
<br />:It!!l or m!tWcs!Ol.ltlldlfla tlghlln suCh ploptlrty
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