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<br />Sec. 6321. lien For Taxes.
<br />If any. per:snn liatlle to pay any tax negieCtS Of refuses to pay
<br />1b8 SlII'ne attar d<<nand. the amaun1 (mclUding iltly Interest,
<br />additIoaat amount, iWdWorr to tax. or assessab/f: penalty.
<br />~ vrith JnY to$!5 -Urat may ~ In- addiIion tbMrto)
<br />St\a!i bt-:a'fieJI'W1i'foat:tbe.Unrted Slates upon i&-_property
<br />and rigM!Ue-prcpIrty._wtlMber r8at Gl' personal, beto..~ to
<br />such ~,
<br />Sec, 6322. Period 01 lien.
<br />!JrnessaOORmf:1aJe'is ~tb:e<1ty iaw, th$lief, un--
<br />~ D:y SIlCUon 6321 $!:Wt~ISt.r. the t;me INl ~~sme.n!
<br />is madE! anv s!'la/!-rontimIt uiIrit 1M tia~illy tur me i!i"nrxmt s;}
<br />aS$~ (or a iu09>~~t (toe t.l-l:Da~W amklg oot-.ot
<br />~U(:t\_\i:at;rijty I is. 5Ustied ~ beccmes 1.l;tel'1ton:~ Dy f~
<br />l)t!ap$eof1ilT'le'
<br />Sec. 6323. Validity and Priority
<br />Against Certain Persons.
<br />,a, "".........,..l!tIIIIi's 01 Seauily lll!lltm.
<br />Maell..I.', l&'lllI!a\ And Ju.,...., l&'.
<br />CIIdItan, - roo lttn ImpClSOl1 -by $6CtIOn $:321 -Shall riOt be
<br />\-;WG as aoainst afl'y ~. ~r Qt .s. ~unty lfItt'I'Mt.
<br />mecMnic'S heoor, _t'f JU~ i!en C'fi!O'Iloc until ~
<br />IN!18!Jf *hicl'1 mee1s.ttw"recrJ:ti~-ol ~f\m{H ~s
<br />_ tiled l>Y Ill< 5<<tolaly.
<br />,ei _ fir C_ ,_ EVIl TIloutIl
<br />NotitI fitd..-fwn mouQiH*a gt.. lien I~ by set.
<br />1'1Ofl6321 has-beer! mea, 'such NefI ~r,;W n<Jl: 00 \ialld-,
<br />m _ For FiIot _: r.....-
<br />(1) Ptaca fOf ftjng,-T.tle notlUi rl;lefreoG 10 In St;tf-
<br />'SeCtion (a} SftJll be. mea..;..
<br />t^"} Under State, ~~,-
<br />(I) ReIIi Pl:0!*fY -,In tht! y~ of ~ j;'-I~J:y_ m 0:11$
<br />cfllCeWithmlheStaa,Qftf!fJ COUM'f_ "\h"hef_9'.l'\'ltmI~n'
<br />tal~j,as~~IDtlaW'$otWChS~fe:.
<br />in wnidllhe ~ $UtIif!tt-to-me 1te:0: i$. "$rtuattlCi: aM
<br />{fi.)~l ~rty_-intne~sto!1>6rtOf\aj l)fQplff-
<br />ly.~t~()f\otaRQible.ll\OtWtorfite.lttl1nl~
<br />S.{otUll,wunty,_Of <<hOr,ptJMlIntII ~J
<br />a.s~by ml!-l.ioNtotsuch Stue-, hl WflK;fl tnep-ro-
<br />POlty~;totllailen!SSitu.ltlO,1)r
<br />(8) _ Clefj( Q[ 0istRc:t Court, --Ili tM.- uWee 01 1!'Ie
<br />etef1I; at tne UftiteGSta1es di$tOct coun I:Oc'tMJUdlttaidiltric!
<br />It:,~ lbe IM'operty _subjecllO \\en t$~. whlneYfi the
<br />Stltt bit t\Ot by h duignated one ottic:e whith ~ the
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<br />tej Wi'!h RecOl'l1ei Of Oee<ls 01 The- Dismct of
<br />Cotumtl:ia,-In tnt offfce of too Rec:orOe-r'ot Deeds--m the
<br />DistriCt of ~, It fila-property subjact w lhe >>en, is
<br />situai&d in the rnstncl at Columbia.
<br />m Situs Of Properly Sutlfect To lJeO.-for PUfPOSeS
<br />m pa.r~aphs {1} and (41. property sna!l be deemed to be
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<br />1M R~ Property.-l-n me case Gf real propem, at (15
<br />physlQi location: {)f
<br />(9l Personal PtpPerty --In me CZS(t 01 personal
<br />property, whether langlble JY. 1fI1tlnglble, iil the reslcence ot
<br />:he taxpayer at !he l!rne lhe notice of lltn 1$ !Hed.
<br />for putpOSf-S at -pif<1W~ {~HBl ttll1 res!OeAClt_ of. a
<br />WfJ,lOfaltoo or pannersmp shaH be ~merllO tl{Ilhe pia;:;e <11
<br />~1th the prindpal ~utfve othce of lh\} th1Smess IS iOCdteO
<br />and the r~KlOOC-e ~ a t;upaY~lr wr~r$:e r%ldtnc:~ ",-,U'IOl,!t
<br />ltie lJ{li,l.lO Statta shan t>e OOemOO- 10 ve in 11"ie Di
<br />-CO'h.ifntlle
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<br />I:n form - Trmtnrm and (~lJlllefll of \he r;{lllce :aieHea
<br />ti4 in SUDSBCtlOt'l fa! shall be }lfEl"SC!loe-fj fly lhe S!tCrefar;
<br />Suth fit)nc~ s!);sH ~ valid n<<wlln......Unoing ~l)y lJl.her pniVl$ion
<br />K 1;lW re<Jit-fGmg 1M- ffi!'m ~ cMtenl oj il rRl!\Cfi Cl lien
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<br />(\il RtftItAo- Of NOtiCI.-fV1 iM~l(l$~ Of 1h'$ se,~llOn.'-
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<br />~ll GIRlflt tlull.-Unlii-SS "ouce iJ.1 jm/} ~$
<br />!ilt~ 'ff tke rr".annt'f Prm:;c[~ m P-31;'~HlfJh it'.!!
<br />i~ relilmg peood, SOCi'l-ntItl(" ~
<br />IjjeQ ~ 1M aae on -whi!:;11 ~. is ,i!e(j ..,(:()ICal~e With
<br />subsettioe (In ,,~-Iht! ~pi!'alt-i)o!l!);t :!-t,-(.I'\ i/%~l1G !)t;tlO(j
<br />ill ~ ,For Fllint.-A !lQIltt \rl !Je:l1. retl!ed
<br />5uHI'jlJ me feQurH:Al f!tlltlng ptIfJOO -$f1.i1l tIoe ~r:tl:C1:/V1t ~Iltiy-~
<br />t.llf ;.lKh t10lfClJ ollie\! IS !lfIi;eti If! !rw otkt '(1 whl(.h lhe
<br />(l,[Qt fl'X>Ct flf l!@ft WiS h~. J:f!{l
<br />is) Jll al'!'I' UW in wtW..h 90 UJ.)'!i (if <nifC pOOl". fl} tf1tI.
<br />,}.am lil it ;e!:!~!J!! 0.1 n-ol'<Ct n: !lw l'flOOJ suoparagrlij}tl tA)
<br />lhe Secrl:'.af'1 fOCt!!'fe\l ~fl!ten mlOHl14tlOfl (if I nw m,inn!r,
<br />pr~f~Q If! [~ul4tiOt\$ lS~UOO by -tM Socr-tltafYII~OtitI\1t1.
<br />i<lq d tna"I'Jtl JfJ tl\e ti:i;.po!j'el 's 'eslcttmCI:, i1 ~ nmlC-e 'ft suen
<br />t~[IIS .liS(! l!(ed lfl g(CO!61.nttl liItll.fI $i.lOsec.llU!l (I) m too
<br />Stakllf\ wbtCn suC" t~e rs ioc.U8\1
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<br />. Granlor ,.,/9..__
<br />Grantee /'5
<br />Numerica~
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<br />(3) Req~ -Ratlltftg~ Periud.-t~ the_.case_ of 'any
<br />notietH'llien; ""'_"_le1tllngperlad" means-
<br />(Al "'" -year "eri<J'Lending.:m difIs."", '""
<br />expiri1iDf1 of 6 YfiaIS aftftf the- owe at the .assessment of Ihe
<br />tax. and
<br />(B} the olle,.year periOO endIng wilh the 6J:pifation of 6
<br />years- - after tl'le close of" the" preceding required refiling
<br />pedod tor suct1l'lOt1t\l, of_lien.
<br />
<br />Sec. 6325. Release Of lien Or Dis-
<br />
<br />charge Of Property.
<br />
<br />la) Release' Of --tian.-SUbject 10 such ,regulations
<br />.is lh~ S6cretar~ may prescribe, tne Secre1ary shall Issue a
<br />~tnli!k:ate t)! release of 3ny lien irflposeu with respect te any
<br />;:lle:ma\ revel1\ltl lfIX !lOt later Ihan 30 days .li1er 1M day on
<br />WhlCh-
<br />i -; \ liability SatiSfied 01 UnenlOl'cwn!e,-lheSecretary
<br />!mos lhdl it>e liabilIty j(l[ the amaunt assessed, together wilh
<br />;~!I m1sres1. !n rilspoc1 tMrool, has beltn full! s,ulsfietl or has
<br />oot:Omeleqa!lY unentorCelnle. or
<br />1<') (Wrm Acc.epl&<L--Th&HJ 15 l\.Ifnlsned in ihe
<br />Sa:relary and acct!piOO by him J bond that is CQfl(fltioned
<br />upon tht! paylmift! m the amounl assessed, tlJg!llf1er With all
<br />1!;{tll'eSf ill respett ittefeol, wt1hin the trme presaIDetJ by. law
<br />\1I<t1udmg any extt!!lSlon of stich IHrle)_ aliO thaI IS In aCCOf-
<br />-1J.nct! With such reCUlf';!!TlenlS rai"llng to l/lrlTlS cuno.lirJns,
<br />,~!1G ton!! {l! l!'1s eMU and :;uf~tres :h!JreoIJ. as may 00
<br />sOOtihad by su-..:11 ft!jJUlaliOflS
<br />
<br />Sec, 6103. Confider .Iality and dis-
<br />
<br />closure of returns and
<br />
<br />return information.
<br />
<br />tk) Dllcio&ure of Certain Returns and
<br />RI1urn Informabon For Tn. Admh,istration
<br />PurpOHS,-
<br />
<br />(2) ffiatkl.'5U{i ot amount of .out$laMing f,i;J11 .-i~ a
<br />no{lce o! hen nas l:l~ lilta P\ifSuarll to seeMn 632)tll Jne
<br />Alr:.oum pi 1M Gtlhland'f~ O!wgalloo Sl'l\::ureo by 5ucllhen may
<br />De (li$ct-osoo to .allY f)j;\:IS.Otl woo furf\l$Ms SClhslatloi'y wri!1&fl
<br />fNi()e-m:t1 UliIl he. Ms a right In lhl Pfopeny SouotOCl 10 suen
<br />hen fir in!tmos 10 ($aln a nght !f'I S-ti:cil property
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