|
<br /> I
<br /> 1 8: 8l~M~"~
<br /> r z .-{) I 2 7 2 3
<br /> o rantor () ,
<br /> ~ rantee c..... z 1
<br /> I I n- umerica~ [
<br /> + I CD fr2-3_4- c:
<br /> to,. 5t: ^,C' -'''A::O) $5 !:
<br /> ,[t l'J';~ 9 I ...
<br /> , t. 1'i Go'
<br /> ;:" :0 .li1
<br /> "-
<br /> 47 '., li'
<br />'''-', l~ i
<br /> co ~
<br /> ~
<br /> '" I ;j( 'r'
<br /> oo II
<br /> ~ I
<br /> = n II' ;. '1]-;:' ~ ;.:.tt:'>"'^'~
<br /> [ ;3 s.
<br />
<br />
<br />u"",'" F_ Internal R_.. Code
<br />
<br />See,6321. Lien for Taxes.
<br />
<br />If any person liable to pay an~ tax fleglects Of lefuses to
<br />pay ttlt same after demand, the amount (including any mi.
<br />est. additional amount, addlbon to tR Of assessal>>e penaltY.
<br />LJgethef with any costs thal m~J acque In addlnon thereto)
<br />shill be a lien~~, fi~ m_,-the t.I1l~.states upon al~ property ,
<br />and rights to property; whether "real 01 oefSOilal lleklnging
<br />to such person:
<br />
<br />See, 6322, Period Of Lien.
<br />
<br />Unless another date IS SQIlCdiCaltJ fixed by la,w. the hen -
<br />Imposed by section 6321 shall anse at the I1Ple the assessment
<br />IS made and shill contmue until the habllity IO! the amount '>0
<br />assessed tor a Judgment agamsl: the taxpayer aTlslng out ot
<br />such liability) IS satisfied or becomes unenlOfceable by reason
<br />of lapse 01 time
<br />
<br />See. 6323. Validity and PriOrity Against
<br />
<br />Certain Persons.
<br />
<br />(,) ~s, HaIdIn 01 Security Interests,
<br />
<br />Mldllnic's liInaIs, And Jud(lMnllien tIe*IDrs. .
<br />
<br />The ken Imposed by secbon 6321 shall not be Yahd as. agaHlst
<br />any purchaser, h~ of iI secunty mterest mechanIC'S
<br />lienor, or loolment lief! creditor until BOtlte thereol whICh
<br />mel!bi the requlI'ements of Sl!bsectron {f) has been hied b~
<br />lhoSeaetary.
<br />
<br />(b) PIlIlIclian F.. Cerlain In\lreSls [VIII
<br />
<br />1"'-Ih Notice FIted. - hen ~gh notice of a iten
<br />imposed by sectlGfl6321 has been hied. such lten shalt not be
<br />valid-
<br />
<br />(l) PlIce F.._ IlGtice; Form, .
<br />
<br />(1) Platt F~ flliD&.. - lhe. oot~ referred to m sub
<br />sectlOO(a) shall be !tied .
<br />IAl Ul>iet SlIte liws..
<br />
<br />(i) R. Property. . in the case ot real property, m <me
<br />office witlUn the State (or the coonty, or othef towemment.
<br />aI subdMsioa}. as desilNt<<i by the laws of stICh Statf. in
<br />dieh Ute propaty SUbteCt to the ben IS SItWlted. i100
<br />
<br />(it) Personil PropeIt)', III the case 01 personal
<br />~, wnether tanclbte or tlltal1lible. In one otftet
<br />wIUno the State {or the county, Ol' ottlei gOYelRmental
<br />subdimlon). as destinated by the laws of suen State.
<br />1ft whICh the oropert)' sublett to the hen IS S!luatoo.
<br />'"
<br />(ti) With Cietk Of Olstnct COurt In tbe offICe of !be clerk
<br />of the United Stites distrICt OOIJf! tar the luthclal (lIstnct lfl
<br />wflicb the: property subject to l}en is situ.ta1. wbenl!wer tbe
<br />StIle has 001: by Ia.. destinated Ollt Gfhce ;whIch meets. the
<br />requirements 01 subpiragtaph (.it}. I}I
<br />
<br />m~,~~~;~~~e':l=it=_\.~
<br />,I lhe property subl&l to the hen IS situated In the District 01
<br />CoWmbia,
<br />(2) Situs Of property Sl.Ibl8=t to lien. . for, purposes t)f
<br />paragraphs fl\ and (4) property shall be deemed- to be
<br />SItuated
<br />~~-~"oi In the ~ of real,_ilJoper;ty,_ ~t~_,
<br />(8)- Persor.a! PfOl:Jerty. . In the case of personal property,
<br />whether tan(ib*e'Of i~, at the residence of tile
<br />raxpayer at the tune the notice 01 hen IS fried
<br />for purposes oj paragr.aph (2) (8). the reooenc.e ot i corpora.
<br />::-:~r::ut~Mo~~~~e~u~n:~~~~~_ha;J(
<br />
<br />the resmence of a taxpa)'er ...hose restdence IS 'Nithout Ihe
<br />United States shaH be deemed 10 be jfl the Dtstnct of Columbia.
<br />13) ForlR The iorm and content 01 the notice
<br />referred to In subsection (a) shall be prp.scrlbed by in€
<br />\ecretary Such rlonce shall b€ yalld notwlrhstandmg any
<br />.)ther prQvlSU)n ot law regardmg the form or (flntent 1)1 a
<br />notIce 01 hen
<br />
<br />;Ji) Refiling 01 "Illite, Fo< p"paso; 01 tho
<br />"""'"
<br />(1) GeneriI Ruh!. . L:nless ootlce 01 hen ,s refiled m
<br />the manner prescubed In paragraph (2) dUring [he required
<br />rt'hlmg perIOd. such flQtlce of hen shall be beated as filed on
<br />the- date on whICh IllS filed (In accordance With subsection (0)
<br />after the expiration uf such refiling period:
<br />(2) Place For filina- - A nollce 01 hen refiled
<br />dU(I~~~~~eQuued reflllni, ~~'::~u be eJfeFjuve '"'il'~
<br />(I) such notice othen IS reMf!(! 111 the offIce in which:
<br />the prior notiCe ot hen was filed, and
<br />(11) In the case aI real property, the fact of refihng IS
<br />entefed and letO(ded 111 an I/ldex to the extent reqUired by
<br />subj<CboII (0 (4t ,nd
<br />iBl tnanytaS1liii:whiCh,l)O__'Ormori~'t$..thedate
<br />oj . ,efihnl of _ 01 !lenuode< subparaj"pIl lA, file
<br />Secfetary received ..ntten 101oImatlOO (in the manner
<br />prescnb€d In regulatlons Issued by the Secretary)
<br />amcermng a change III tlte taxpayer's re$ldence, II a ootice
<br />of such her. IS also hied lfl accordance WIth S\lbsectlCu (f)
<br />m the State II! which su..."1l residence IS localed
<br />
<br />L
<br />
<br />L
<br />
<br />c'nr~:=e~~_ril!~:::~'
<br />(A) the oo~_r peflOO end,ing,30 d~ys at:t~ UIe _exPl.~tlOn
<br />of & J'3IS afteil1ie~ """"".........l'iIl'ltIetili'oiid ~
<br />(b) the ~r penod endinr-wltb tfte,expUatiiJiiiGt-:6 }
<br />:~a~rS~~='::'I~~qlf<<ediRl'~ ~iling ~
<br />
<br />Sec'.'li32S:" Retease"OfEielf''ftl'"MfiaigfrJ.
<br />c: 'QI,'1R9@!;~
<br />(,) Release 01 lien. .. Subject to soc!I.regu.
<br />""lIS " the Secrelaly may .presajbe, thf Se<R\wh~U...
<br />~a"certificatU'~'r~;of aoy \teA Imposed with~,~
<br />-to\any -internal r~ne lai' oot lam than 30 days attef'tifCflY1
<br />on which.
<br />il) lIability Satislied or Unenforceable. - The Seaetary
<br />nods that the liability for the amuunt assessed. ~ w.jth..
<br />all interest m respect thereot, has beM fully SiJtisl1ed Of haS
<br />!lecome legallyunenforcealNe; or
<br />(2) Bond A<cepted. . The<e is furnished to the So<:I!tIIy
<br />and acrepted by him a bond that IS coiditionl'ld upon the pay-
<br />ment 01 the-amount assessed. toget~ with all interest in re-
<br />sped thereof. wilhi~ the time ~ribed by law (includ~ any
<br />~:denS&OlI of st:"h time). and that IS i~ acardance ,witlt $K:h
<br />lequlrements relating to terms, conditioos. and- form of the
<br />bond ,nd suretIeS thereon. as may be "",~ied by sw:b. "IU.
<br />bons.
<br />
<br />Sec. 6103. Confidentiality and DisclOS\lre
<br />of Returns and Return ,I nformation.
<br />(k) 0isdaIuIe alCeltlill....IIIlI......
<br />InfamtaIian F.. Tu ..~ Pu~..
<br />'"--"-', >::~-:;:
<br />(21 D,sdosure of ,mount 01 ou_iAa J...' If . _
<br />of.lien.""beeolilell.""""",,,lDsodil<,~~
<br />of the ouj,lInd.llll nbliption soc.wbl S!llln!!iI'~~q
<br />,_2]1>- 'nY; _:!I~iJui~llatisla<tWi~-
<br />. "'~ tl1aq""",,~ 9ilt\in !bflJllHrll SlJbjoct IO-S\lC~
<br />',"" or-lntendSJo _-. ..ht In ......pjoperty,
<br />
<br />;i j' (.,1
<br />
<br />'-'"j_;~t
<br />
<br />
<br />-1
<br />
<br />I
<br />I
<br />I
<br />..J
<br />
<br />.-J
<br />
|