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<br />Sec. 6321. Lien For Taxes.
<br />
<br />[1 any j)![!1SOfl l,abifl ro pa\' all'f ta!t ~:.!S ()I re:luses'lC
<br />ilav :t.e same atr-er delMnu. m~ :wmun! EnclOOl!lg anv ll'!!If
<br />;& aOOt!/CfiiIl amGVm. ~IJOO IG;a\', assessable pet\8rv.
<br />!;;geIDsf WIth any CimS that IT'13'{ atcrLIt 'n a.c:!d!Hon Ih8r~
<br />IDa!l-OO!l~intavori)jth5Ul!:iedStafes\1!JOfl3.Vi'O(t8rty
<br />ai1rlf1~iSt!)~,'-~reat0roersoN!(~
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<br />
<br />Sec, 6322. Period Of Lien.
<br />Unkm llOOtfl8r catJ.. ~ ~ iid;J t;r laW. !be-llm';
<br />iiT'.p0$90 by ~ B3Zl $tid WlSt It-tt'le tli'!'le!he ~
<br />lSmad!!afli:lsh8llror.tmJnni~~!mlheif'lci>Jfll:W
<br />1lss:esstd lor a !OOIlmenl ~ Tnt! la~ 1;1~ 0:;1 "I
<br />S1iC.1oJ ~tvllS sansf.oo 1j!" ~$. uf!amQft6~1:1 by flJasIW
<br />ollios80fNllB
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<br />Sec. 6323 Validity and Priority Against
<br />Certain Persons.
<br />ial PwcM.'s. HailIn Of SeaIity "'I...
<br />MIliIIic'I u.a. AlII ..... Lila Cr.Iitn -
<br />P!~ \$f\ ;rr~ b, sa<:t~ CJll S!",fiIl'lOt be WiI(f es. ~tS!
<br />",1y pwchaw_ ~ .;1! ~ setl.Ir1W lmtt'lW_ m\K:f"'oc.'~
<br />w.o', :)1 \L~ )€ fj'ilflj.i.lt "nt:! "iillC1l (h\!!"tQr ~
<br />n-.f(:tS.rr->erJ:lOO!f~$l1f~'C(lif;t'..astl!ltmi!:8d!Ji
<br />UIe Si:i-:13t3f,-
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<br />ID' I'!IbIcIilIl fir iArlIiI IntInD EwI
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<br />TD.ah ,.. ~ - f'Rr _ IhCl~r ,'')t;:t r;~. ~ {'(l:f1
<br />~"OpOS!8Q tr~ ~ fiJ21 ~ ~ 'ileG. ~~ ~f!!!'! S.~1 fiN nt
<br />..~bC
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<br />'" PIa far fill Met; m. -
<br />'HPIea! 'Of~. Itle ~ 'Iltll:"1-e\! ~~ <, So.Jt
<br />~'1$1 '$1 W'I!lI he Noo
<br />;A,;LinCefStm~
<br />~j Retl ~00M'f 1r (~ C&U I1t :~ t!:~~ ;t c"t'
<br />Nke WlfM, tNI: S:ltt \CJ '!'Ie ro~ntY. ~ C'ttW ~'''lY,n'H~''!.rr:al
<br />~t 1$~~UltISWl ;fS;CStaf8.lfl
<br />~t!\tj)f~sutItKlll:m.li<<la5!fUlted.tnj
<br />;,J_""""", """"",J,_
<br />~,~tangibitGth,~..,,,;;.1t(iffite
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<br />~. l,ll. "',fWC ~. :tl' iawt (:lj Mh Stat..
<br />", ~ me t!'uptm ~ t~ N ;;~ lS Si1.UIttC.
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<br />\131_ CIit1. O! o.oa ;:~\Urt .il\ me units 01 tt>t tit!rk Of
<br />mt Umtio sm. Mnc: ~, !w ~ ~ _~ :fl wi:tcr1
<br />m.P!tIilIIItV~m~IS~\iItt(1,~~Sl1tltllt$
<br />"Ofttvl&wlll:SignMtd;::m:~~!'!leets~-t!reQI.IltelTlll'lr$
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<br />1ill_._0l_1Jl Tl1elJismalltC_.I.
<br />th!: office 111 lhe Recordec at Oeed:i 01 the OISl'r.c\ 01 Columbia. If
<br />the p1~ Sl.im w the !mn -ll\: S1IUltlOO in Ihe 0istr1Ct of
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<br />i?; Sffus Of ProOOOV Subjf1Ct To tiM. .. For purposas 0'1
<br />~rilgrllphS ! 11 and W l1r!JPert'; sNJ!/ be deimed to be sitU8tW ..
<br />LA: Real P10peny In the cas8 of teal pfapeny, at its
<br />pIoysital-;"
<br />1Bt~ ~., In tt;e case 01 personal PCllPellV,
<br />-~ '.. Of ll'IlailgClle. Ii! 11m fesalena at the
<br />la~r a: tiltfnms mlln~ci "-eM IS ilte<t
<br />FD!purposesJJlyaragrupht2j(BLtl1af~caolaC{lrpGtlJriOfl
<br />or partneMpsl1ai(.bedoomlll m be ,he plat:t., ..... tha.
<br />i.'I'~~offiCeiJfilU!bustnllSStskdt&(f,andth(l ..
<br />rtlSidenti of a .lftXtRIVIC 'Whose flS/denc8 IS WtthOuI the UlIIt9d
<br />Stalas snaij be l1f1emad III be 101M 0l$!0Cl of CoIumOOt.
<br />,3i FOfITl The form and COlltanl of the notIce
<br />relsn"&!! la I;"! sunsecoon lal sl1e1l be Cfll$l:flblHl by Ihe
<br />~ocret~i\' Suef! "1Jnrt! $!".aN be .~dbd !"!otwrthstandlng !lny
<br />",Ilef Pf\JW,l!ll'l of law reqafdmg lhll torm O! coolant 01 a
<br />"C1FtS-(lltl@r,
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<br />;g: Refiing Of Notita. - fO! pWr-otm$ ;~f thIS
<br />
<br />GtMnI RIll. - Unless IlOt!Cll at iilij'l ti rehied I{I
<br />:he <f\inne! pr9$tf!bed !l1 j)&I~ l2i durwq ttle rtlQUirao
<br />:ehf;oq D€rtfJC. 'judl nollC8 of lien ~M bt! tre&t&Q is f~td 00 the
<br />dale;~ \JwI'udl!l1S illOO W ~W11hS1.ibsect1OO If} 11Iher
<br />~h~ i!lDiratlOli fJf $1Jd'l ~efilinG pef'$Od
<br />l' PlIlI Far filIa. -, '<It''' 0; I"" "filed
<br />"""'l "" ,_ '01009;>8t1ll<i.... be offocnw or1fy
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<br />'Jl"chnotl!:ilotkenl$fefliedmmQ uHtCfl!1 wn.chthi
<br />~';,or ~O-l!i.':t tlf il&l1 was * ana
<br />lift'" the cue of rMl llfllPlflY, the Itct of tfliing I;f:
<br />e:ntertd INi j8COf1le<! I!'J an Indtl to tflll uttllt f!QUt116 by
<br />'1,:!)$JC".lOO ill it~ aM
<br />iBJ ;n1fYV"tlstirlwt\id:1.!Ildays'0l'"l1\Ol'I"IOtNCdl1l
<br />"."fiIlnQ".........._~\AI,...
<br />Sttrttlrt' rl!ltli>ild wnt'ltrl lIt"formltion lin ttle iMlltlll"
<br />~ewlbeQ in 1~ ISIUId by m. SectttlfyJ
<br />:onc-.rnil'lQa!:t!lnOtlfllh811~5raiclelu.,1fanoticl
<br />f.i.lSUttllllSflr8lS1SOfiieaJl'lKmflillUWlthSubsecoofllfllil
<br />'-neSI8tllll'lwlltCtl$.ldlresdirK::t!lSJocem
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<br />any ~~~"1':;~="ing!~ ~~"
<br />. IAIll1e _v.er period llfttIinv 3ll.~ ah., thti~ion'
<br />of 5 yeers ehenlte dale oI1ht_of t!I<I tax, anth
<br />Iellhe __ periotIllfttIinv,wilbtlte 1lQliratiotrlJf 6y",,'"
<br />,Iter the _01 t1teptecedit1\poquired ndilingp.rio<Hnt~
<br />Stlch notica of lien. --
<br />Sec. 6325. Release. onJiln Or Discharge'
<br />Of Property.
<br />,.,.... Of liIn. - Subjad to ouch ragule.
<br />tlOOS as the SecretafY lIMY prasaibB, the SlICI'lItaIY shaH
<br />....., ter1ific8n! at ""'" 01 any IieIl impo8t!d wi!!)......'! tn
<br />any inlernal ~ llIx not iSt8/' than 30 days aftei the Gay 01'1
<br />wllich. \ - -
<br />IIIlJala1ny S,tisfied or Urnltllurcoabla. Tho SacretllfY
<br />finds that Ihe liability for the amount assassed. logether with all
<br />ti1terest lf1 respect thllf9llf, has betn tullv satisfied l}I" has
<br />Oecome IegaUy uoenforceable; Of
<br />\21 Bond Atcepted.. - Thtre is furnished to Ihe S8cratary and
<br />accepted by him a bond that IS condiIionerl uwn me paymem (If
<br />Jt".t! amount 3SS8SS9d, Ingather wnh all Inlerest in r9SP6Cl
<br />tI18rool, withm Ihe IlITlt prescribed by law linduding ~ny
<br />exulnSK!nofsuchtlt1le.l,andthof ;"~nCllwtthsucb
<br />r~QUlremenls relatmg to limns, condn.. ~,and form of the bond
<br />ami sureties tMreon. as may De ~ilLtf8d b>,' audI reguiations.
<br />
<br />Sec. 6103. Confidentiality end Disclosure
<br />of Returns and Return InfOl mation.
<br />'" ~ of IMIIiII Rebns IIIlI Retam
<br />httnItiJn Far T IX AiIiiItrI1iaa I'IlIpaa -
<br />
<br />iZi Disclosure ot amount of autStanding lien, II 8 nonCB of
<br />lIeo has b&en flied pursusflt to sectioo 6323ffi, the iSffiOUflt of lhe
<br />"'Uler1d<l;IobiigatIoo"""""byouchliellmaybe_m
<br />allY person who fumiWIS SMisfactory wnnen ~ tba'l he
<br />-ha f! nght en lNJJPfOI*1V ItJbiect to such hiln Of lfllends to
<br />obt,amarlQhtin$Ud1propenv;
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