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<br />uClfpl5 F_ Intemal R_ Code
<br />
<br />Sec. 632 J. Lien For Taxes
<br />lfan,pel5:U1llabtetopayanytalflE'glecrSOlfe!~.
<br />p.1I. the ~ atter derMt1d. the .amount {Hldootng am lnt~
<br />est ad(htlOnll amoont, M1dltiOn to fdA, .... ~ Ptf:~.
<br />~ .. JIl,. costs that till} JCCtue If! aGdlt1On~ uw.' -
<br />shill bt. lien,.!., ..._:ot-._~Stat6 u~ aW~
<br />.nd""'blO~."MtIioireof",,,,,,,,,,,,,.belongi"1
<br />lDsuch~.- . -
<br />
<br />Sec. 6322, P1!fiod Olltef1
<br />
<br />umess lnotner date IS $ptClflCil11 moo by law, fhe IUm
<br />i~ by secbon 6121 shill m at t!'le Ilme nlf .lsstSSm@Gj
<br />IS made 200 -shalt rontmut until ,he llabUlty tor tile amount sc
<br />as:stSSId tar it ludgment agamst tite taJ~ i!J'!Si"l !J.llt (if
<br />:>l.lC1l1tabmty) 1$ satlSbea or ~ unenkwtt"oitr>>e b:I: reason
<br />",_,It.,.
<br />
<br />Sec. 6323. Validity and PriOrity Agamst
<br />Certam Persons
<br /><>I P~$, HaIders 01 ~ Inte<esls,
<br />........s LiIIlln, And J.... lJelI Ueditllr$. ,
<br />The. ilen tmpo$ll!d by sectJon bJII YiIB not be ",lId as a{.~nSl
<br />any ~_ hoIde. at ~ saAlflll m~. rt;fCnanJ(')
<br />heftor, or jud(ment t.en rnGl!OI' uilt!l notice ll'le!'eci f,;"fj;t:.l!
<br />meets !be rtiqUifemtmn ot su~tiOO ',il nas ~tl 'lfta o~
<br />t!IoS<<.......
<br />
<br />it! P.... f<< c.taio Intertsls E_
<br />'I"'-Ih fIIIic:t Filet. hell HIOlJi-lt oobrt iil .. il'el\
<br />Imposed by ~ 6311 I'lon llt>efl MI!IJ. S\iCll j;(!tl YlaII not be
<br />-
<br />(Ii l'lIte for FiIiIc Natice; Fom, .
<br />11) PlIce for flhfli. iht IlOtite ft'!e:HOO fu !(l ~t,
<br />oectJoniJ}sNU be Moo
<br />W U. SQle taws.
<br />{l)RNI~ I:'!Ulf\35tat;efipt~,tlltHt.e:
<br />otfawlUknUaeStltt(Of tPecwn~, Oi othel- ~
<br />~ 5Ubdiiioioo). as ~tod '" tilt lawi of ""~ Sl>t<. '"
<br />whdl Ute ~ ~t fl.) tht lib. f$ S<l:tatat ~oo
<br />
<br />\Iltr~ Proptlt), )0 ~ ~ 01 ~loU
<br />~, WftetMt taqtble << l1'l~ lfI 00f oftn
<br />-.itOtn me StIt~ \01" the c.ount). (.>1 l}th-ef ~lImtfllJl
<br />subdtVtSJOO}, '*' descOlteC ~ the !~ Gl ~b Stale
<br />1ll ...bJCl:l tM ptl:Ipert) :;~ tt\ i~ ll>t\l l~ ~i!llata!
<br />.
<br />\81 Wsttl 0.. Of OOOlCt c..ou.t If! me iJltiQ: 01 tilt derk.
<br />of the Uiltt'ed State!;. CtStriCt L&Jrt jOl rht JI.."dlClili clstllet 'r-
<br />'llfl'licNthe~sublectl-:!lle-nismUifilrl,\ltbtnewer!f1c
<br />SbIlt lqs, not by ia. ~~ (t<~ tlftlte _nlff, ,~~ t~
<br />leqUU1Rll:Ats 01 >u_~~ ,<I) ~
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<br />tnt . as Document t-ld.
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<br />"I ,~. .""'ill 9
<br />It=j. G,O~' ~
<br />tl n I'L."
<br />I (1) i ,,,,,,- -'.
<br />11 0 i ijU~~~ .,
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<br />"!t. .' ". . ...'.. .' ." '.'".,.,'
<br />'~r ~&~*.f~I:"'~4')_L.I:::'"
<br />"I:, " 1:r'tt1J;[:' , l~';' "
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<br />(C, W,tn R........" 01 Peod~Olll!e O'sl!>::I"Ol>l;oI~~, . . ~.... ." c,
<br />'IW'","_"l!iI"ll""lflhfll!iilo.;;r~""liif' . :lfii.
<br />.f the p~ ~tt,ect to the iieft rs SItuated In the DlStntt m
<br />QMl-,
<br />12) Si,,.OtI'rn!>orlY SIlIljl!d 10 UeIt.- f." "",_111 .
<br />oarawaPhs m aM (4t o."OoertJ sh1It. bfF--deemtth ro-, ,_~
<br />Sltuatm
<br />. ,.~..~.m1/l.~_.~I~,,'!l\~.~\,!~;[.
<br />(B).Pe..,.;ol priir>erty. 'ki In. ''''' 01 I>"_! JIlllIlOrty,
<br />"-1>l\fiIlIf'''lnIoIlCiiI<. .lliIe'_'oI;tIlov'
<br />b.tpayet it ttlt ome !he nclIce 01 Re-n ts filed
<br />For iAlfj)05tSot-pmgrapb_{21(.8,l. ttler~utaCOfl)Ol.
<br />non or paAner'S1up ~ll be deem8I:I,h).,be tbt ~:tt.wlltch
<br />t~ t1t1~ exetutiw office 61 ~-hustness is ~,'al'd
<br />the tesJdenQ of a WD3-'1ef whosf residence fli Wfti'lout the
<br />Un~ States malt br deemttl to l'J;l> In the Ol<tod of CllIurnbQ
<br /><1\ f<)Jm l'he 101m toO cootent of the notfCe
<br />Cp-I€He(! 10 HI_ wb5ectlo!'l tal shall be Pf-escnbed b~ the
<br />--""'Ltelal) $1i\..'1l;mi:Jre ')flail b€ vallO natw,tllsboomg any
<br />,ttw:<r P;~SIOl'l or law reganlmg 1M lorm Qf "'-I'!ten! oj ~
<br />'11Jt\{:l!OJ rw.f1
<br />
<br />'li RefiIing Of Notice. . f'ffi P<JtWS& Q! tlilS
<br />;et:h:;m
<br />
<br />< i i Geneai Ru~ . Unless ootu ol i~l'! I!. re-l!ied It'!
<br />t~ I~,,~ prescrmea ffl ~!apb (2) dllnAt lbe ll!Qtilted
<br />'tow'lll 96'100. wth flOtJ(.e 0{ b\!:1'l $bau be uwf(i ~ Med 1m
<br />thr am tm wtm;lI rt i!i Med ittl iCCOfll3ll(:ti fl'lth ';t!bsoctlOfl (t} J
<br />me! lhe ~f~tioll fit SlIC" refllillt: oer.oo
<br />
<br />,1; Place For RHa. A fIOho.' 01 Ilt:n reflHo
<br />~1tn.ti [he ff:QWft'(! !i!!i\lllll ~noo shali tot' l!ffi:cU'Il! \IDly ,
<br />~ d.
<br />\!\ sucll OOOCE 01 lielll$ rallied li:l the Ome! hi ..nlCh
<br />t~ !)fll..1oI oot~;)t ken was hied. .tOO
<br />(n) III tnt Ci~ (If 11'.31 propert)<. me tact of fe-fumE is
<br />"j~~;:d ilOO ltaifQOO ;l! -311 iOOt:l II) !!".e- r.x1er:t requIred tit
<br />wOl<<tKMI ;,Ii l4i-, and
<br />,8) m aft)' Q~P1;_W~, ~_lf.iOf ~fQAf;.to-UItd,Jte
<br />"....""'oI_of....odeI~ph(A).u..
<br />Seoetat) fa:et\tC wl1l1en jfifijfffiitlOH (m the maImer
<br />Pfll5CltbN ii'l retwafioo!\ 'S!lJeO by tlte 5e(le:tar}i
<br />"1lflCe-Hlmg a dlilJlte ill lhe talpaye.'S. l'e5ldI;!O{e, .1 a ootlct
<br />i}f Mil hen l. aoo Moo m atcoroalla' ....lth Wbs.ectlOi (l)
<br />nt~State-;f1...hiChw.::hr~ern.e~.\f.Icated
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<br />00 willen .
<br />III llablli1J SaIo/MId or Unen~. - The .SOl:IoIIIJ
<br />find, "'" II1e Ii.Mi~ for the .....lIl_'toettMr'!liltl'
<br />,!I "teres! in """,tt_. ""_-IuI~..IisfIlil..,._
<br />
<br />""m=~~~'I'~~'" tIle~:
<br />
<br />.nd _PllJd '" btm. bond tMl.coodilioMd UplIllll1efllt'
<br />ment of th~-alTlOtlnt assessed, ~witb aU ibMmt,-tn:tt-o
<br />;wet tlreteol, .,th.. the lime~''''ltw(~.",
<br />tllteflSM)(1 OhlltO ~me). ,and' tMt ~ ~_ICCORt.nce--~_~.:_-;~
<br />'''llIire.....ts ,.!ohl!( 10 t!tl1l$. coodilions.lIllIfil!lII,Jl~,:I,
<br />bond... ...elies thereon. as mI,bespecifNolby ""'..... '
<br />bom, '
<br />
<br />Sec. 610J ConfidentiaiitXand Di~~~{1
<br />
<br />of Returns and Return:lnformation.
<br />
<br />ill Ililitawe cI CIllIin", ...'....
<br />
<br />InlonutilIl For TII AcIm:,.:.a..,...... -
<br />
<br />(2) Oisdosure of amoont of
<br />"... ",,,,",,lilell. ~.,
<br />cl~ ~:
<br />~r~;"~~"N'~~:".::
<br />.f!Oll"'.inlend"to..oIIlIllt"'lIhl"WlJoporty,
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