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<br />Sec. 6321. lien For Taxes.
<br />
<br />If any person Jia."bt6: to pay any tax ~ts tlr retuses to pay
<br />1M same after demalKt :tie arocum !Ir'(:Mjlnq Jfl)llnteml.
<br />;J~ amount, .>d<1ltkm 10 tax, or ~ psnalty
<br />~ w'itfI- My ('$tS tMt nay Y-Clve l!'l aOOIIlan mereto}
<br />!.iha!lt:l8.I__-iltfavOrotthi: 111ll1&lf$tates uponalfptaprlfty
<br />anO rigta1D-~, whrltMf rsai ()f~rsOfl,31. btl~--ro
<br />suctt [llnson
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<br />Sec. 6322. Period Of lien.
<br />
<br />Urr.essartUtMrdlal$'S~futedb!, ~... ,!]eliffi3ff
<br />~ by SCi-hOfr &JZl shaH am;~ ;~ me ~rre (;~ ..J;~3lT.em
<br />;3 !'!'lade aoo "0$11 ~.;mH,.,tW I.lMlt lr-.e natmiiy jo~ lhi: arr-.outH 'OJ)
<br />auess8d \O!' a itidqffllm 2t1~mSI \rtt 1ax'OOytj ilti$mq ~~
<br />s\.lth Mbth1VJ m '!>itl&-1i$C Qf neromtJ!, JjfliHrt"'t.ull~ tno '~a5cn
<br />(;.1 ,lapse (I! time
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<br />Sec. 6323. Validity and Priority
<br />Against Certain Persons.
<br />(-l.i PvrcMsIn:. H-oJdIfl Of Secutity i!1tef1stl,
<br />Mlcbaftie's. UIDOU. And Judgment Ut"
<br />CrtdIIn.-n~ \ltl'l itil~ t-y s.~\lQf! fHi1 '$~",\ '~OI t~
<br />v~ 3S ~l any Ptlrc~ hOO:hlf!J! a ll'!~rl!o'i1
<br />!N:Charoc's !\8ftI,.'J. G< N~! ~J1 Ci'iYJttoi: ~tiC!
<br />!rliNtlOi wt'tlCli ~ lnt rt'quli~t!> \':II s.uos<<:llOO ~1; h;>S
<br />baen f!~ by 1M: S.IlC.nmr-)<
<br />,,; _ For __ 1_ E... 1lIoo1Ih
<br />Nstice fIR. -fYM 1~ t~lC€ Q! _V_>efl m~~ ~..- ~e,"
<br />Ii{>., 53-'21 m Qeljn Mi!(!_ :<,,(,h !"ICiii s.r'<!;1 ,~ :;:~ ~~'.'lj
<br />;" _ For fiInt _: F.....-
<br />'; t ~ fc,f ~it!-nq ~ The r>Qt\[~ 'tll'e"ftG it.
<br />"Se\,.'--'lpn {,a} snag 00 il~~
<br />tA~ Unuer State LaI1l'S_'M
<br />H, Rea! f't~ ~~'" ~ US-e Qt ':ti:i' ~"c~)en', t"U::
<br />~ W.i'fu,1 ~ 5t.iU' tt>f ;~ CW-m'i. ;:" ,,(:-"!ff \W,-;..'TIfI,)iH:'
<br />iai!l'~J. .li~tlftMlolWlof~5tall!'
<br />i~~nme~~w~*lS$11W!OO- ~ru;:
<br />(11) ~lr:~~_-';!it:-.oc.l$\ttliDt!f&i("~1 prope.'.
<br />i1- ..ne.>htftJ.~{l;'-mt~, ,n~:!@~~w,~~"!>;e
<br />SUitt tef tAt 00Uftl'y-, \If utMf 1JUVIiI~ 5U00wtill){ll
<br />U~Oyttll:l"'3tll $\.'UI::ilolU!, ln~!t\f! pIll
<br />perl'f~~fiwMfl is M~", '0'
<br />la) WillI: C<<k ~ l~nd CQlJll -!fl !~ t}tt-ltl:! "('-.j l!;t
<br />l1Bt4. oi 1M Ut1iMIO StaSh di:str1ct t(Ml tor tnt jUI.lI(Ulf Cff5tU(l
<br />ln~n.PRit*tY~ta_IS~. *~ I~
<br />sa. ilas not by' law ~ one uUtte: -.n.etl meets ttlt
<br />l~ 0' stdlCJitaQAClh il,i. 0-(
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<br />ie) With Aetor6e( Of oeeos Of The District of
<br />C-oomoo.-i:,; tne tl'ffice- of lne ReCorder ot -Deeds of the
<br />Di$tril;t oj ColumDia, It the pl(N)lWty S~ to 100 Iien- Is
<br />,;.t'.ial&d lfl !~ OtstIicl 01 Coiumbia
<br />SituS Of Pt\lP6rty SUbjett Y,,-llen_-FOf purj10SllS
<br />1)1 paragraphs (;1 ilnd (4), prooertr ShaH be detmed W be
<br />s.rnla;eO-
<br />~A! B&tj PtODi!trty.-11'l the case 0; reaf oroperty. -ill its
<br />Oh'{S>C.i1 iocatmn; Of
<br />i51 Pe:';;.QO.al Propen.......;n If'\U Ol$.!;;' n! CillfSOf'.ai
<br />;l(1)perty. w/'lrlf\tf t3.r.qib-ie -oi mt<lngJtffl.. ;it (M ie:S10tl!lCtl oj
<br />:he LlXpa)~r at the wne the M!lCfl 01 hen !'.l flteO
<br />f'N PUfjXlS('s 0' ~}filjfapr, (2)lBi tl\t 'e'>iOOm:e of-a
<br />0'0(>f31mfl 01 P<il1nt1-(S":p s~iili; Ire OOWleG 1:0 M me
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<br />':' ,1\ ~<.:~ltl)fl \!1JH ,-\f D'e"t'.!lOOtl b Se<;Wlaf'f
<br />'.;.;"h "of:!ce S1iai\ ;}~ ",-t;~I] ;'"lw!ll\SH.f1Q.ll'.) ,,;l"f [l~f,e' t'fQVIS!!J[l
<br />,aw l~ra;n'J 11":11 !'Y'-!) ~'l ,~em~1Jt Jl J I1(-!";Ct: (,~ :~)n
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<br />."1" ::;'~tftcIMY 't'..~,..t!J "'l1\lilt\ ;:';'0'I1\1t>Vrl ('f: t"i!' 'l"trlN:ll
<br />~'rl!M;ntx!U 11, l~looiIflOf\:> ~WeO by H!Ie hi!U1!IOO'O i:u:.~n.
<br />,,;; a tf\!not In the ta,pa:ttf !i ,esOO\ce" II i3 OOlite o! 51.1el1
<br />I.m r::. ..iSt) h~ In ...C~'OilOC--6 .....llh 'S\.lbSeClton (11m lilt'
<br />Stale'i!\Vrl~;h~u"<;!:rtll~ISil:(:.tt8l.1
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<br />'fntered as Documenr t'lc,.
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<br />GV"d!( lJr;;.\Ll :r'SS &;..
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<br />'11 /lEe 16 AN 9 59 . f
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<br />REG.. 0;:: GEE:[>'S
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<br /><3! Required. RoflIiQg _.-In the case 01 ,any
<br />notice-of llen;- fI'le--teml....'f1tqUjred'remmg~> means.....
<br />{A} tile one-year- perloU -$ding- - 30 days: altef . tne--
<br />611ptfaboo of 6- years after 1M dat8 ot me assessment.(lf the
<br />tax, and
<br />\8\ tile one-year penod endil'.g with the-expiration of 6
<br />years- arter- the -tlose'OJ' the preceGlng- -required-'refllmg
<br />penoo tot sucn notice_ -Of lien
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<br />Sec. 6325. Release Of Lien Or Dis-
<br />
<br />charge Of Property.
<br />
<br />st~tm~-'
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<br />',lI fletuS8 Of Uan.......Subiecl to such f~lations
<br />'i~ lll!; Setretal)' ;\lily prescrioo. till'l Secretary shall issue a
<br />f~;'lttkale u1 release "i any i!an Impcsetl with ,espect to any
<br />"1!l:lfIU1 revenue l~;; 110: !aHH ihan 30 days aiter me oal' on
<br />,';hlCh--
<br />( 1) Ua!)llity $.111slied 01' Ullllolorceable. -The Secretary
<br />~,,'t(:jS Elill Uw 1I,ltHi!l'( 101 1m! amount a-S$e5seo. wgulner wlih
<br />J!I Ifllef~S: iJ'1 lij:.pett lhereoL ha$ !Jean l!lHY salls lied (!I tJas
<br />t>!.!tl1lntl i.inemorceatlte.o(
<br />;",{">iDted ..^Hwe tu!rnsr,e<J lhe
<br />by h'!YIa D(m(] {ria{ IS ronCllloned
<br />L;~\0/j ~tle P<'lj'fT1{jl\t Hlll ,lfilOtllll dS58S""'"i ~\l~!elMf wlth all
<br />",':'rl;sl!fl :esneCl VH1ffOJ!, V'illhm me !1t1k _;n~{j tlV law
<br />afty B(ten:;mn III sud} !Ime), iH}, mJt I::> ;[1 ,,(;cor.
<br />such feuuir~JnefWi ftilallnl,j to terms. con\i1!lOns
<br />J:J(l 101m (1 !he 0:01]0 J-1l0 ",if!;!Il:'K H'-tlreon. .b miW tJt:
<br />s:-m{;,!1t!Q lJy sow r~tl!-'!Mns
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<br />Sec. 6103. Confidentiality and dis-
<br />
<br />closure of returns and
<br />
<br />return mformation.
<br />
<br />
<br />tk) Disclosute ot Gartain Returns Ind
<br />RatufU Information For Tn Administration
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<br />{21 OJSPQ!H.iH! -ut .ilQ'J(lun!. 01 UVl$UUI(ltnq f'en .~;! .j
<br />',\Jllr.t N ~i>ft !I;I:> t~!l ill!!€] p,HS1.,a11l j() $!!i'lrfln b323ill. in~
<br />!:l>(JW1!;,\1 lht tWIs.!<'!lUlIlq (i(l!Ig.11I0(J :>l!:':Uf!!d t!y $uch lien ftlil)"
<br />~ disc!QSe(j to any perstw who furmsnC'S satisfactory wrItten
<br />~...KWlce lhat he M'i a ogtlt in the properly sutl}e(;! to S\.Itll
<br />"en or mlfmds 10 l;\lJ!am a [lQi1\ In StiCh pr~rty
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