83006173 - Laserfiche WebLink

Browse

r .~ iK ~~ ~i~ '-, ~ ~ ~ ,~ ~':~~~ ~-~ " , ~. ~) ~ ElcorpIs From 1-..' Rm... Code Sec. 6321. lien For Taxes. If any person liatJle 10 pay any lax neglects or relusss to pay the same after demand, the amount (inel1J(ling any interest, addltiOflal amount. addition to !ax, or as.sessable penalty, together wtth any costs that may accrue in addition tl!ereto) shan b6_.i.-lIart in.favor lit the- United States upon aU property and rights to "property. wheUter feal or persol\3l, belonging 10 such. p&rson. Sec. 6322. Period Of lien. Unless another dale is speciflcally fixed by taw, the lier, 1m' . posed oy section 6321 stlal! arise at the time the assessment ls-fflade and ~haI1 coolmlle untl1the liabilily lor the amounrso assessed (or a ludgment agalnsllhe taxpay-er arising 0111 of such liability) is satisfie<l Of becomes unenforceable tly reasor. of lap:re of lime Sec. 6323. Validity and Priority Against Certain Persons. {a) Pun:ha..", Holde" 01 Socurily Interes13, Mechanic's lIenors. And Judgment lien ClIdilcn.-The lien Imposed by sec\!on 6321 shall not be valid as against any purchaser, holdw ol a Secl.Hlty lfIterest, !'fleChanic's lieJlOf. or judgment tiell credItor umli notiCe theH~a1 whicll meets the fJ.'qulfemoo.!S 01 subsecmm (Ii nas been tiled tr'f tile Secretary. {') _ For CorIain Interests Even Though Noti\."U FBtd_-Even though notice of a iten Imposed by sec- tion 6321 ha.s tJeen f:~ec:l, su<;h lien shail not he valle- {f) PIa.. For FIlIng Hollee: F.....- (1) Place For FIling. -The oatite reierreQ to IF! suo" section la} shall be liJed- (A) Under State Laws_- {I} Real ProPerty. -In t~ case o.f reat property. in one office witmn the State (Of the county. or otMr gowrnmen- tal subdiYisiOOL as dastgoatad by the laws of such State. in,,*h the property subject 10 the hen J5 situated: aoo (Ii) Persooai Property. -In the case 0.1 personal proper- ty. whethef tangfble Of intaP.g\blEl, in one otfiCe within toe ~@Je..tQ( the ~nly, Of ot~ govemmeotal SlJbdivislOil). as /JeSlQRiled by !he laws of such State. in which the pro.. penv subje1:.1 to. the lien is situated: Of \6i \'on11 Cltltk 01 District Court-In lha ot11C9 QI lhe dark ljj lhe UniltQ Slates district court for the judldal districl 1<< wtlicn the property subject to lien is Situated, whenever the Stlt! has no!; by IIw designalld one office which meets the requirements of SUbparagraph {AI: or L r :!l [ :r ;; ~ z o - fi" CIl .9- .... III )C r- ii' ::s o i' ;!- ~ :II .! ;; ; ~ ~ D. .. '< il !!. (Cl With Recorder Of Deeds 01 The District of Columbia.-In lhe- office of the RecorOOLof Deeds of the District of Columbia. if the property subject to the lien is siluated in the Distrlct of Columbia. {21 Sllus Of Property Subject To. Llen.-Far purposes of paragraphs (1) and (4), property shall be deemed 10 be situated- (A) Real Property.-!n the case 01 real prooerly. at Its pllysical locati9f\; or is} Personal Property. ~ln the case of perstlMI property. whether tangible Of intangible. allhe resIdence of the taxpayer at the time the nonce of !len is filed. For purposes 01 paragraph (2HS). !he reSIdence of a corporation or part~rship shall be deemed to be the place at which the prinCipal executive office of the businesS is located, . and the residence of a taxpayer whose residence is without the United Slales shall be deemert 10 be In the Dlstnct 01 Columbia (3) Form - The form and cOnlenl 01 fhe notIce relerretl to in suosecl!Ol1 (a) shall be prescritlell oy the Secretary Suc!'! notlce shall De vahO notwilhstarnilng any olner proviSIOn of law regaltHng the form or conten! of a nollce of !Ien i9) RefiHng Of NotiCe.-fol purpose ot HuS section- \ 1) aeneral Rule.-Unless ;whee 01 lIen IS retilea H1 the manner preStrlDed lf1 paragraPh t2/ dUring tM reQUIred relihng penod. SUCh notIce of hen Shall be Ireatea as tiled {1l1 the cafe on which ,t IS llled {in accordance wllh subsectIon (f}) atter the expiratkln of such rellllng period (2) Place For Filing.-A -nohce of lIen rellled (iurirnJ the required ret11lng period shall be effective on!y~ {Aj II such nallee of lien IS remed in 1M oltlce III which the Of/or notice of lien was filed: and IB} In any case in wnich 90 days or more pflQr to the dale 01 a leWlng 01 nolJce of lien under subparagraph tAl. the Secrelary receNOO- written information (it'! Ihe maoner prescribeC in regulations issue(I by the Secretary) concern- ing a change in 1M taxpayer"s resKlence. if a nolice 01 such lIen is also liied In accordance Wllt~ subsection (I) In the Stalo tn whl(;f1 Stich rltSlde'ICe IS locaied. L L Entered as Document No, 83- ao 61A 3 Granlo! ~ Grantee Numerical-77 c< 1_2-3_4_ STATE OF NE1[WiKA} . . ~!i!'NT" (,,, ., LL )' 55 v -., "" ii. ttlMOU Z I Atli001 .....--? ,~ '(y~ :~.....-,.~:~-:~~L.~...J t!" R.tC..C) D~E.D-S (3)RequkodReilliiig PiinOd,"::'n file Case 0' any nubce -of lien, the-t8ml.J';.f~imd re.flling.~r~.~~-,mea(l~~ . (AI the. OTl8-year .p8:rIOd enellng 30 }fays. ~tter the expiration of 6 years after the'date 01 the aSsessment Of the la;.:, and (8) the one-year period ending with the expiration of 6 years after lhe close .of the precQdlng .required ntflling period fot such notice;ot lien. Sec. 6325. Release Of lienOr Dis~ charge Of Property; (a) Release Of Uen.-Subjecl to such regulations as lhe Secretary may prescribe. the Secre1ary snail Issue a c6rtificate 01 relea~ at ?"-y Hen Imposed with respect wany inlernal revenue lax nollater than 30 days after Ihe day on which- (1) llabilit)' Satisfied or UnenlorceaDle. -The Secretary finds lhat the liabIlity lor the amount assessed, together with all interest In respect thereof, has been fully satisfied or has become legally unanlorceahle: or (2} Bond Accepted. - There is furnished 10. the Secrelary and accepted by hIm a bond that Is conditioned upon the payment of lile amounl assessed. !Qgelher with all interest ill respect thereof. Within Ihe lime prescribetl by taw (including any extensIon 01 such time). and that is in accor. Oance with such fllquirements relating to terms. co.nditiQns. ana torm 01 the tJond and sureties thereon. as may be specified Dy such regulations. Sec. 6103. Confidentiality and dis- closure of returns and return information. (k) Disclosure of Certain Returns and Return Inlormation For Tax Administration Purposes.- (2),DJ:SClosurti of amoUnt 01 OSJlStanJ:ling lIen -II a nolice Qf lien has been. lile<l.p'ursllant to Seelion 6323(1), Ihe amount of1he outstanding obllgition secured by such hen may De olsclosed 10 any persoll who lumrshes sahslaclOfy wutlan evidence that he has a fight in the properly SUbjecllo such lien or mlel'\Os 1000lal/l a righ: in such propen.,. u ~