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<br />EJC<<lJI" flOllllnllmll R_ Code
<br />
<br />Sec. 6321 Lien For Taxes
<br />t1 aRt Pffl(m ftal\lf t(l pay M~y W. negtects Dr le~~'25 .
<br />~ the S3J1l1! allf:r demand. the amol:r.f oliChKhng any ;ntet-
<br />est iddiOOrQl amount aOdlt>oo ro ta~, ()I &l-':5eSSahil> penaltf,
<br />~ with any com that ffiiJ .acaue Hl adl;litlOn H'leretq)-__.
<br />shaH be a hen.ln),.- ,cUbe UnIted Stares \loon all wO(lPJb
<br />and rtgtrt5 to ~;-'wbetMt_reai Of ~r:tal beIonfifll:
<br />w sudl person
<br />
<br />See, 63lt Period 01 lien
<br />Unless aoothef a.aters$i)l!CJfv:.aiJtixoo t1t a thebro
<br />Imposer;! cy ieCOOfl6J21 wtt~olt lite time me assessmtltt
<br />IS made aM shall coobnue uJrttt the nabdtb to!' th! ilmQU!lt '1!
<br />assessed t:y a luagmeflt ~ the tp:p-aye .)'lSIfIi 01.11: Qt
<br />St.'Ch fl!bl-hty) ~ sall$tlt!d (J becomn l.mtoti'llUab!t bor leJ500
<br />oJ: taPS!! of tIlnl! .
<br />
<br />See 6321 Vaildity and PrIOrity Agamst
<br />Certam Persons
<br />,~ Pum-'s, HoIdIrs Of s.c..m, lnhllesls.
<br />lltdlIDic's liInaIs, And Judf:menl Lien ~ "
<br />lhe betllmpo!illd by 5a;00ll &JZt s$>,afl not be 'a-ho 6 a51iJns!.
<br />an) potchasel'. M6t1ef at a ~1t, m~. 'I<<h4nt( s
<br />keflOl, Of tl.ldCmetll ltefl U~:tOf :mtll nota f~tof ",1lK..'l
<br />meets L~ requnemrnts oi S\.!~t/Oll ,f\ !us ~ h*d tn<
<br />tht Stoelar,
<br />
<br />,b! I'nllKtioII for CeI1aia 1_ E....
<br />TlaIth Netice riled. t-~!1 ;:hOug~ Imb(~ 91 ii UNl
<br />m'lj)O!iId 0, 'Oett./Gll 6.321 M'$ l<<A hie!!, ....ct lft!f'1 ~ !\Q.! ~
<br />..1r<I
<br />[ft I'IIcefatfllilltllatite;form.,
<br />\1; ?~ for f!_ - I;' ~ re:fen!lU 10 ll' ~\jb
<br /><aUOn ti) !ihlI1 be fitt;G .
<br />(A,j UndefStJteu.'\.
<br />ffiRtlIIfl'ropert)' lfltbe~O!'lea,p!~ mooe
<br />afta 'tIIlttuR tt!tI StIlt tOf ~ Q:luur" u ;.ll:1lel j(NeWfI'\tf.\
<br />Illlllrd......."deoi_ilI...Ia""o/..cr....... ~
<br />whidl thepropef!) subt<<t wtht! _ IS Siflflteo, a-0l1
<br />
<br />~ItU)tnooiI P~t} ~'1 th~ C~~ ;~i P-efWC>itI
<br />t'Joperty,.~~ottMtI"liOle-lnoot'ott~
<br />Wlthm the State i~ the ,)X!CltJ CiI ilIft.eol gtwefRllleflta.
<br />suOOtll!llIoiU, as ~~lea 0, lht> !a*~ ,,! )llc:ll ~tltt'
<br />m .toch tht P;t~ ~~l to t~ i-Wrl ,~ ~Iruatffl
<br />~
<br />i8)"Clef\ilt~l~ !f1 l.lle otttCt" 01 rlleclel'
<br />01 fjlt tlmttd ~ olSblCt ;:o",<t1: l\ll lfle. }UJ;Cil}1 OIWlCl ~f.
<br />wftk:bttleoroperty~h:I~IS$!tuated w~tht
<br />StIlelw-~b,iawdeslCllatal(<.,*cftlOf..nl(;f!ll~~!t:e
<br />r~uoi~a&ia~ia:; (it
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<br />~~~;ed. as,~DO.C. .umoo, No,
<br />W~ -.-,'
<br />1.11 >2!it:._~p' 2727
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<br />,-0 With Record!:'f OJ Deeds Of The DlstnCI:(Jf Corumbla.~
<br />"'''''ofIla!'<lI1!lo_'''_'''''''''_"_.""
<br />, 1M oroperty SUOlf'Ct fa ftJ-e hen IS $Ituated In the !)lslnct oi
<br />-
<br />m Sl,ll5 Of ~ St;bja;l: to llCl'l, far pu~ 0:
<br />oaragrapm '11 all(! 14; Pfopet~ shafl be 4ee:meG to be
<br />s:.rtuat&l
<br />~~=for !~ttle ~ct'!. rea!,_pr_~. .alJ!s
<br />(B'l Pe1-sor.at ?fOperty. - ~ tne Cfi! at Pt!lSDnal jlfoperty,
<br />wlwtnel' b:nvtWe or iJltmgible :of tn" res:iltmoe of the
<br />Lupayer at the tllne ttk! MtlCe 01 ilt'rl r~ fl~
<br />1m pulpa5e$ at ~ \Z) (&, tne JeSKlence 01 a ClXpcn'
<br />00fi (if partnershJp d:4I1 pe (I~tG,bt the ptaC8:.at 'l(l:lICt.
<br />tt!e p1indpal executfWe offICe 01 the -bUSll'ltsS IS located. aOO
<br />!he-~ of a tatpeer W'h\Jse. reSIdence is Nlthout the
<br />i#l~ Sttle5 '!.hail be deemea to be en t~ D&!lC{ vt GoItJmma
<br />~j\ Rl:rm The fNm aJ}j content 01 the notICe
<br />Itt.emrl ro tutlset1lOfi ta} sbaU bt> p1e3l'llbed b~ tlw
<br />~cr~~ry n>Jt~Cl' )I",}JI be 't3ht! n(;tw,,,:sUlOOHl~ ilf!)
<br />J~ht!t iJ?(lV!'>km ,)' 13* n:ri!l"limjl' me i(lfH' rn C(lnlenl of ,;
<br />\'!!Ke :,! :<{'11
<br />
<br />";.' Refiling Of Notice. f-(II j)mOi-~ m thl.$
<br />",;(llOll
<br />
<br />General Rule. . Un~ !Kltlte of hen ,-s Ii~hled If!
<br />me mafu'~ prescrll:leO In /lafagT4pD (2) dwng the feq<lfr~
<br />'{'M.ng PMlOO, sm:h ootK'e oi ileA s1Wi be tfeatoolis Hied C"l
<br />;he fla~ 00 wnlCAlt!s!ll<<i im Y...cl.iI'oa/lPl wltb SlJbsectlQJl \h i
<br />after the-exj)ifabooof w1:ftft'F.lmgpet-iQd
<br />
<br />PIKe FOI Alia&. A notl{;e ot itt'il ft'lliet:l
<br />d\llltli lhe. !l:.'QtHfe<l ItlJitflg pellOO ~'\jjj De el~tfy.e imi,
<br />tAJ II
<br />~ucr. notiCt l.tl llffl f; (~hl<<l III t~ QHlCe !Ii ""rutb
<br />'1>: p!!tiI ool-l!.:e i.>f iWfl "'d~ hted. ,:Jfl{1
<br />(il) m ~be case of ll:!iij property, ~ tad at refm"i IS
<br />~nttfed alld fecord<<ll<l al'l ;~x to Ute ~denlleqdlrl~ by
<br />>;;;Djt'CtlOft m (4). lad
<br />g) ,fj .tftJ CJ1t ~ .nktl, 9O.d.lysor l'AOre-poot lO-ttlt date
<br />of lit r-efli1llt of IlOhce 0-1 iltft-dnOtt $tlbpNatt'Ph W. the
<br />'\f:ael..ll) f-OC.t'fwOO wntten IO<<KmeOOlJ (in Ihl' ftWlot!f
<br />p.leloC(lb(d H1 !1:g-vWlOClS l$SU<<i by lite St"cretam
<br />..Q,'l(.~nm~ a ChaP-it ill !ll-e t.n,patel !. ftWlNI(.e. ,I 3 iiUtll;f>
<br />.JI wcn uen i~ at.o hjel;l on ~CCi)M.afjU- -.vItti SUWxht"jj (I)
<br />" r~ ~~tt' lfj ",-tJl(rl wct! rt'SKlenct' li wIt{:
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<br />OJ ReauiI1d 1IefiIiiII' Period, ' 'n the case 01
<br />'nr"'ilI'fIeIj:1fre._i~~lJOIfijd"_~"
<br />~)6t::"''''':~at<~:/~<rithen:==1
<br />
<br />,OJ 1M _-jll!fioll'_"'itl>It""..piroflill;,i/iii !
<br />..." .ft>rthe.ctoso.of the 1JIOdttrI. ...uio1dtefitiog
<br />penoo fOf such notice 01 lien
<br />
<br />
<br />'SI!C':6325:'tte'~&\fOf.t'fen'tr
<br />
<br />":'QfrR{9R
<br />1M RoIuse Of lieri. ' s"tiject to SIICll. ''lUll-
<br />""" as the S<>;retm.1!\llY l1!~J!"~,~_,
<br />
<br />:::y.m':~~:"""~1a1t.i= ==1
<br />
<br />(lll whICh. 0; <-- '-'. _ (,: ~': n.i
<br />ill u"bilily So\lsfred III U"",,",-~ " lheSQlloy;
<br />"00' that the l~bibl"Ior'I"" ~'~. I....(,~l!\f
<br />~Ii mterest If! re$lMld-tneJeoj,-ftas _ tully satm...J
<br />~ IePiIy llnenfoo:eable; '"
<br />ill Bond Accepted. There IS IUl'Ii$bed to the SecJetary
<br />,j!1(l accepted by" him .1 bond that IS roOOitioPed upon the pay-
<br />IlJI!O! oj theamounl assessed. togethet1ll'ith all interestm re-
<br />,pee! thefeol. .llh," the time Pfescnbed by law (includJnt.any
<br />e~!e/lSjon tit such orne), and that is If1 accooJance,-wjth.-Sl!cn
<br />'eQUl!e.~'\ts relillmc: to terms, colldlboM, and form- uf tlte
<br />bond and SlJJetleS tbereon, as may be specified by such reauia-
<br />",..
<br />
<br />See, 6103, Confidentiality and Disclosure
<br />of Returns and Return :InformatiOq,
<br />I', 0iIdlufe at CertIin R.... and '.....
<br />Inlonnatial1 fat Tu ~ ,....... .
<br />
<br />il} Olsclosure at amount of outstandillllMm, . If a notice
<br />:~:.:u':'m~:=~:~'=~~-
<br />'~_,il 'OJ_'wI!i1JIJ!llIlIw;'!>tisIactory writlell
<br />ew~ thaUle}jls,a rlgbt in tM'P!;Operty subject to such
<br />~otlntend1.ittlitiin-'a'flght\n~Pt'operty.
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