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<br />e-pts From 1_ R_nue Code
<br />Sec. 6321. Lien For Taxes.
<br />
<br />\1 any person liJbte tQ pay any lax neg,-ects Of fetUses to p.lV
<br />lI\e same after demanc. Ihe iifOOU!ll WICli..'<lIl'1C aflY mteres!
<br />aomtitmat amount ad-clltiOfl to tl-x, Of aSSe5SaCle Pdtl3lt'f
<br />together WJth any tOSlS TNt IT'Q:y 3ttrue lf1 aQd~ion I~reto)
<br />shall be a Nn m lavor of tM l)n.1ed Slates Li;Kln ali ptOpelly
<br />arm nqttts to property. whether leal or DffS;m,'l! D>~\{}f!gmq to
<br />slKh~ISOf1
<br />
<br />See, 6322. Period Of Lien
<br />
<br />~'Dyse.::-llOf1632~
<br />is (...~cte ",no shaH I,;CnlH~i.i1i" U~I:'
<br />aS5ifSs,M W' ) ludgmem
<br />$vct!UalJl1t!yj"saI1S1IOODl
<br />(.>! iill>>-t! 01 t:me
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<br />t,~ef) t>', i<l"', tree ;;fn
<br />tTrr-",:ht'a~S41Jem
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<br />:'CiSlng
<br />
<br />Sec. 6323. Validity and Priority
<br />
<br />Against Certain Persons,
<br />
<br />;~) Purchnen., Holders at Secu.rity Interests,
<br />Mechanic's lienau, And Judgment lien
<br />Credftor$.- The iie11 i!'}oos~ SKIf{l{'> 5321 sr~>l ::~
<br />'ial~ as a{Jdl.fl$f 3ny P\i1;:h3~1 (lj ,\ ,>~,v:jiv ,~!l!fe'Si
<br /><::leCt.,anlC s ;ler,c~ +Y i";Jr,,..n\ '.!"[1 '-'t'OllQ'
<br />tr,erecl wmcF. rnee:s :,'~ ~e'~,jH'iloU.1S ')' $:;Q~t"C110f'
<br />t1ftW tile-j OV :00 Secr~tlt~
<br />
<br />\~) ProttcttoR For eem", Interests: E\'!fI Though
<br />NGlice Fittd.-Even It'itu.Jgt, t.o:'ce;)~" :>i'!1 i'T~CI.1 i;'-; V'_C
<br />!1!)11 tD-n n,:,~ ~flli;ec, O-i.l'::~ ;H!{1 ,.:;[:.'-t:' i2iiC-
<br />l'; Plate For Filing Notice: Form,-
<br />Ptace r~l( hlf~': -- ~~\e ;.(~',':;;; 'b~.-:'t"G
<br />st:aJjtef,\t'C-
<br />$1(116 L.-:t....~
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<br />;i:'-<l' ~t;i}~\(<t..
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<br />fal!iutXlWl$iOf1}
<br />In-wt'<<-h lhi:! pr\\~n.. 1~; 1t-e ::-t':', '$ Slt~re<i: ;m0
<br />< ('} f'erwf'"l; P1i:'~;1~ ,t>e ;:.he :,: ptfs.,'i\d; P!;)L~:
<br />ry, wlleth$ tatil,}lfiieOt ,n:.l,I'Y,o--'"I:, 'tl<:;iiC O!:''-'ewiln.'fllr.~
<br />SUa lor lhe CQI.iOty, ;)f .ut!* QC'o'!Iluuntl:fU4;. SWX!1,.tS.;OOj.
<br />i'~ l1eSlQnat8<i by lite i.iw<; ,)i Su.:T1 S,<lt~ ,11 ..,I,,(,'!, ~!1!} t>f(i
<br />l)6rt'{ SjJ~1 tQ !rit; \.!:'fi ,S s,lu.ltt:l!.> ~1
<br />ie., WlIh Clef, 01 GiSlnCI C~n tr:t' uHlCe "I :r>e
<br />cletll; 01 the Umled StalM thslncl cooJ1!Qf the fll'hCId.l1iS!!I~l
<br />if! w-hlcll UtI PfOC*t)' $uDttCll0 lktfllS situale(!, 'fi'Nl!lt\if!< Ihe
<br />Slate has not by law OesigN:tBd one office whICh mets It'J9
<br />reQ\llfi!!l'Mflt$ot~raQfaptltA\,lY
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<br />Entered as Document r~o.
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<br />
<br />1Gl Wilh Recorder Of Deeds 01 The District of
<br />Gofumtlla. -In lhe ottice 01 the Recorder 0; Deeds. 01 tile
<br />D,-;lf,J;t ot Gol;.ur.oo, It 1M properly subiect to the liQ;n IS
<br />sHu.,led In , :: District ot Columbia
<br />:2i SItus Or Property SUbject To LIen -For purposes
<br />c~ pafagfii.pn~ ( 1) aflC I ~) property Sl1a!l be de~meQ t} b€'
<br />511ual!d-
<br />(A) f'€iI! Prooenv -111 1M case a! leal pfQoorty -<it its
<br />ph"SIC,:1 jOCa(iQll:-Of
<br />iB~ FersO:'131 l-'ropfny __.r; lhe Clse ()t'rscnal
<br />;!l.y~'l:n-". >'inelr>i)r t<lnglDle 0' I[;~<!!lgloie, JI nm re~mence at
<br />,he t-axpayer al tr", ~,f!\{! the nonce D~ (,ell '$ h1eo
<br />~'.l' :Hl,cases ;'1 ~1ai'J.graG-h ~"-,e lesl;;ler.ce o! a
<br />?\Fm'lrs~sh3'i
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<br />,3, . ~1r'" ,-, <lr'l: (:tli\l~n~ D! 1!1~ :\O;IL-<' q>rt'_. rf'1J
<br />'iU~se>:~,Q'l t;.: ;\nl~Cfwi:'1l t, 11\,' ,;.",:rf.'~a[\
<br />'",^I..,t' "[',Ii: C-c "uh..nt,~l"I~ln() "J',,. u1f't'! l'!OYI\!l'i'
<br />j: <l;~ '';';.J.,'l'\:;'\Q !h~ \y 'r -,-njer,~ Vf ': ',;) "l'ro
<br />
<br />~\ RetWng 01 NOhC.tl,-"-" (,!Jl~"J~e ,)t tr-,O, ';~(.\i0!\
<br />" Ganef>>1 Rule, -li'-I'C'!;;S 'hJl1U' ,,~ "~,r; ,',
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<br />"J~t' Wfll;;/'t tHyS OJ: ;1'>0'1:: ~)il01 10 Ihf.
<br />!)i~E';;l:;P!\"liOf-;sut;p.!:'<lQEdt"',\AI
<br />:':;; ~e\.lel<lrr !~ltH.tiJ ..illtt:11 ,nic}1H\;il>Oll \1;, Ine rnafll!tll
<br />P~l!:"flt):tC l!1 [CQ:llldhons ISsued o,;:he Secr&tafYI C.(JllClWI
<br />''',; <l (;lJ.ilflg~ lil Hlt' tdlp..lyel s tij~.oe(jce ~I" nOlie!.' oj :;UCf\
<br />0:1: '5 .ll${l \H~a ;i; ,!CCOfUJJiCi! "'Itn SOiUst'CllOfl \ t, :'!!w
<br />:'1J!e III ,...t;:C(1 :',i(11 te"IONiCe .'; !((,dIN)
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<br />HE '. OF rrE:)~
<br />
<br />(3) Reqund Reflling- Peried.-in !he case of any
<br />notice of lien, the: term ~'requfred t8fUlng. period". means-
<br />(A) the ~year- period ending 30- ,days a1tar the
<br />e.~,plfation ol 6 years aiter the date of the assessmem 01 the
<br />tax. and
<br />(6) 1M ooe'yaar penoo ending with the tll\piration at 6
<br />~IS attar the dose of the preceding feQulf'ed feliling
<br />pt:noo lor such -notice 01 lien.
<br />
<br />Sec. 6325. Release Of lienOr Dis-
<br />
<br />charge Of Property.
<br />
<br />Release Of Uen.-SUOleCl 10 such regulatiOns
<br />dS the S'7Cretaty may prasCfloe, the SeCretary soa.1I issue a
<br />::ert,tle.::te I)f refease 01 :llly hen l!llposed WIth respect!o any
<br />"l!e'fldi re~lir.ue till. flGt iate, th"n 30 dJYs at1er the day on
<br />
<br />:;"!'IG11-
<br />
<br />TheSeOelJry
<br />""lJS 1'1<11 !(lr !i1eJmouflt assessed, logether with
<br />.1" 'iM,r~$! 1[', 'eslJt'Cllhervo!, t;"s ~€fl flJIly :::,11ISI,{lC or hils
<br />~',,'l.:(!r:m unenlO1ceilbie
<br />'\CctlJ:!ow -- tlltl't' ~~ :Ulfl1sneo 10 the
<br />,1\10 .1cef!QleG Dy him a \Xlocl \hill \5 etlnOlllOl1eG
<br />'iNt! oayment of the "mow)! .'lSStlSsNl, :ogether with ail
<br />":<1[<"$1 If] H'S(JCd ltIeH~OI wIlhm Ihe time prescnbec O'i iaw
<br />,>:,.~i\Jlill){] :jfl, €x;enSll1fJ ot suer! hme), <!mi thai is III accor-
<br />(IiFlCe wHfl 'f'.Quirements ft!lattr~ to :erm!i_ UlfloillCns
<br />J'1(l tc:'rr! 01 'he buM dill] su:l'Ms U1ereon, &$ 'Hily De
<br />~~Cl!16j 0'; ~lIi.:n rO{juiJlions
<br />
<br />Sec. 6103, Confidentiality and dis-
<br />closure of returns and
<br />return information.
<br />
<br />(k) OlscJosure 01 Certain Returns and
<br />Return Inlormatlon For Tax Administration
<br />Purposes.-
<br />
<br />,.2) DISClt.\Sllf!l Df ,j}f'l)unt (11 outstafll1H1t:; -,', ;:
<br />'\)li,~_,-, 01 litn !lilS !li.e{l li!Q1 ~lrSljdIll to 'reCt!{lfl bJ'?:l!1 tl1l'
<br />,lmOIJfl1 01 ilw Ol.lls.tamimg OOilgaUOIl SeCUl6tl 0)' such Hen may
<br />M disC!05Sd 10 dny person who IUfl1lSheS sallsfactorv w!ltter.
<br />~y\oorlCe thai hI! has <I r;y.hl III It\€ properly ;;Ublt'Cl 10 suet\
<br />iit",Q'lnler\(!';!l"JbidlflapgtllIPsucnproj}el1Y
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