|
<br />r
<br />
<br />~
<br />Q
<br />.
<br />,(.. ~-
<br />':\ l\~k !
<br />.'.:....,~_Ju- ~l\.)
<br />\J \ \), _ ~
<br />)! ~? ?r
<br />~ ~ \--:;
<br />~ .\
<br />~' ~~,
<br />,,~\ ~ .~
<br />.,~
<br />I
<br />
<br />
<br />~
<br />'\,
<br />~
<br />'<:::;
<br />,<
<br />
<br />Excorpts From Intimal R...... Cod.
<br />Sec. 6321, Lien For Taxes.
<br />
<br />If any person haole to wy any !~ f'eg!OC!S Of reluses to PiiV
<br />the same after derroancL the amoom !IOlC!UOlnO "ny mterest
<br />adolti6nal amoont. aodltioll to ~ax or assesSable penalty
<br />together WIth any costs ltla! may accrue t'l .;!{jt!~tl{)ll {hereml
<br />shall oe a-'lien In tawr of the- Uniten Stales t,p.on a:1 ;XOD6rty
<br />;mo rights to property, wtlemar leal or oefson':H, t>e4:lngmg to
<br />suct! person
<br />
<br />SK 6322. Period Of Lien,
<br />
<br />Vnl€5S aoolhtlr oale 15 spec!f!.caJ1, r"_ed ty iaw ~:1,:, "en ,'n.
<br />posoo oy se;;non 5321 stail ansa 2.: ~:\e tif!'e ll1e asses::;rnt'ni
<br />is f".ade-ailo l;:hi!J! c-ofllmue un!l1lhe !~atH;lh ~y l!:e d:r:m;!11 ;;C
<br />.~5e-ti to. ol,iuogn:em agaInst (~#J :MO"itH "f;~;fiq Jtil 0!
<br />sU\;f, !iat-thly) IS sallsltec Of becc~lJes -...!:e,1!.;',;:ea:m, D~ 'eason
<br />It. lapse DI !1fne
<br />
<br />Sec. 6323. Validity and Pnority
<br />
<br />Against Cartall1 Persons
<br />
<br />,al PUICIllSIf$, HoMers 01 Secunty Int8fll$ts,
<br />Mac-hente's lienau, Ano Judgment Lien
<br />Ct&ditors,- The hefl ,'!'W:>et} sttl'tlf1 bJ}1 t'';'
<br />v3!ld ;1$ <igamSl any !-,<u;chasc' ,,' ~ecu;^,:v ';'1;<ft'S~
<br />'nec/taruc's ""nOl, ar ,elCgIT'!;"! 'e0 .ft'G,l')! -'Glifl:'
<br />th~reo! whiCh m~is Ine r~~(j:rl;'n1l:!-l,lS ,J y;tS.:,;ti~'"
<br />been hIe<! or l~ SeCli!l..1ry
<br />
<br />,D,\ P'rolacUon FOf Certain Intere5ts Even Tflougn
<br />Notice fhd.-E:'''<;rl ,h~,:n tlOl.ce 'j,,, ,lei, ii'llflllStu (" ~t:,
<br />j'(y.l ~..3:;:1 noS beer. 'lieu. ~uCj, <'en ~,<,,'i t:", ",.;h~.
<br />,t! PtaGa Few filing Notice: Form.-
<br />. \ i P!a(tt FOI FrI(!,g - ~!1e ~',)['\.e ,,;l;'.r,f:l.: '
<br />sect1OJ' l<!j SMH ~ ~ded-.
<br />UI)l.,.'Ej Slate LJW~
<br />Rea!
<br />
<br />in Y1itl;Ch the ~\f{jl->eHy
<br />iii)~S()fIolIPYvpt!ity
<br />;y. 'hhtii1hH tallglO\e :J! d\i<liiylpit'
<br />&tittt {OI :~ ~lti~, ;)1 ultllf! ~ihiJliWc,;;,1;d; S"ilill.Oi>.vnj
<br />il~ ileSlgn,a;lt1i3 by Intl "lw~ \)1 ::;l...~:l .3.l.:l1tl. lil....nl\..t1iM ~I!O
<br />Nfly Sl.lbtecllOlt1a i:ttnlS sllwlev i.~1
<br />\8, Wlltl CI&IK Ot DlsklCl (:!;l"fl "'; ,llll ,'<1It:ti j' [tll'
<br />Cllllk of tlW U!\i1<<l Slates C1S!rIC;! tOiirt iill ,!'It jllGjC~' t),,,Ul\;!
<br />m wnlCl'llh6 PfOf)i:lrt~ SUb;8clIO ~ltm 15 sauaHio, ...hllillllrtH ihll
<br />Stail his not .bj law d&Si-gMte<l one of lice whith ffl8ij!S the
<br />requirtments m SubparagfdPfl lA). i)f
<br />
<br />I
<br />
<br />Entered as Dowment No.
<br />
<br />,IV
<br />J
<br />
<br />8 -o060~7
<br />Grantor ~
<br />Grantee ~
<br />NumericaL---
<br />Z 1_2_3_4-
<br />T@E ' F ~!f "RASKA)
<br />ogH': ,,~LL ) 55
<br />
<br />3!o~ I 0 At110 I Z
<br />I>>
<br />)(
<br />r-
<br />,,,r:
<br />'?;L.
<br />~y i\{ G OF !~tE:if
<br />
<br />:!!
<br />&
<br />
<br />:i
<br />iii
<br />
<br /> ~
<br /> ..
<br />(') j
<br />ii' ~
<br />;!>
<br />i I
<br />::D
<br />i Q..
<br />~ D
<br />~ ...
<br />2.
<br />
<br />I Cl With Rec(',rder Of Deeds Of The Disfricl of
<br />COlumbia,-ln lhe office of me Recorder 01 Deeds (If the
<br />DistriCt 01 CoIumh"it if the property SlJDjBct 10 the hen is
<br />SitU':Hed ';1 the DIstrict c! Coiumbla
<br />.2) $:luS 01 !Or"perty SUOlsct TJ Lien m~or purposes
<br />c)! oaragraphs dnd f.l~ orooenv stlali be oeemeo to he
<br />slluatl!{!-
<br />I....! Real C..1se oj re<J! properrv. ;;;i rts
<br />
<br />
<br />',,'<.H'ItDI;;l
<br />
<br />
<br />L
<br />
<br />L
<br />
<br /><
<br />!"
<br />
<br />c:;:'.'
<br />2-
<br />i
<br />(Il'
<br />S'
<br />~-
<br />'"
<br />
<br />z
<br />?
<br />
<br />
<br />
<br />(J/ Required ReflUng PerIod.-ln the case of allY
<br />notice of lien. the term "required relillng period" means-
<br />(A) the one-year period ending, 30 <fays alter tne
<br />expiralion or 6 years attar the date of the assessmenl of the
<br />lax. aM
<br />l81 the one-year penoo endmg with the explration of 6
<br />ye-ars after the close {If the preceding required refiling
<br />Dencd Jor such ilorice-ollien.
<br />
<br />Sec, 6325. Release Of Lien Or Dis-
<br />
<br />charge Of Property,
<br />
<br />~: Release 01 lian.-5utJ;eCl 10 such regulallons
<br />.15 1he Secrelary rnil)' pIe-scribe, the Secretary shall issue a
<br />certl'lcale 01 release of any iien !li1poset1 With respect 10 allY
<br />revenue l.i<.x rwt !ater Hun 30 dJ'IS ,iHer Ins oay on
<br />
<br />'~!"C;:1
<br />
<br />'l'lefl;'{)
<br />(:\Ji,
<br />
<br />,!j Lia!}!!I!Y Sallsheot.\runp,n!Ofceu(Jle - TheSeCH!!ary
<br />ltlLit tne 1I,it);II(V tor we amount assessed, together wllil
<br />'nterest If] lespu-C1 theitloL :'1,lsOeeo1uii'tsd!tS!;eoornas
<br />unetHorce-a(Jle. t~1
<br />L:' 'lJr!1lsneO !.) me
<br />~,~\'::I~Ury <l;lll r,!f)1 il bono thai IS (\1lI0itr<med
<br />tI'e p.1j'fl;em HH~ arnoorH ,'l!,;se'i$t!tl. !vQel/1er w'lh all
<br />:'~e!<'~,i :r re:;~'ltl(.llr,,]!eol. wlli'lifl we tune pr'1scrmed Dy IJw
<br />,:wy exlen~!On oj slIch tnne!, Jnd 111i1l IS H1 accor
<br />S!l[ll 't!QUlre!llent.<. lD tern I:) ,';mO!~I(HlS
<br />{It t")Dd dna SlIlf!liC.<. ')'dV lJe
<br />spe-c'rleoo\'';dc!'leQtJJalHlos
<br />
<br />Sec, 6103. Confidentiality and dis-
<br />closure oi returns and
<br />return Information,
<br />
<br />(k) Disclosure 01 Certain Returns and
<br />Rutuln Information For Tax Administration
<br />PUrpOS8$. -
<br />
<br />
<br />!'1'>
<br />
<br />~ua,
<br />
<br />u
<br />
<br />~
<br />
|