|
<br />+ fl~ I a
<br /> ~.." .. I
<br /> r
<br /> !''':: . ..
<br />I ,~~ ~ I
<br />'-....--., . \~~I~.
<br /> "~ ~~()~ i
<br /> +'" ?8:<;
<br /> , ,... ~. '\ ~ t I
<br /> jJ~ I' I
<br /> I"~ I !
<br /> I. I
<br /> JI'
<br /> II ni '"
<br /> '!I
<br /> II "I
<br /> :1
<br /> Ii ~I
<br /> ~
<br /> ~ ! ~
<br /> II g.
<br /> ~-l 3 S-
<br />
<br />Excerpts From Intemal Reoenue Code
<br />Sec. 632 L Lien For Taxes
<br />
<br />If any pe!'SOfl hable ttl pay IOfiy !~, nfgl~f';. '" r!'hl~ to
<br />pay the same after demalld. the llfTl{)lJot iH"lcludini an, inler.
<br />est. addlVonal amount adOltion to tal ()I iiS5eSSJble penalty,
<br />tDgtlher with any t"OOs that may a(;nt!e :0 aadlbon thereto)
<br />shall be a hen m ~ nt Ute Un~. States upon aU propert1
<br />and 1/gh~ to propertj,\jhether real or Otl>llna! oetoogmg
<br />tosochperson
<br />
<br />See, 6322. Period Of Lien.
<br />Unless another date IS specrflcaUy,thA1 ll\' ;aw tile l<en
<br />Imposed by sectum 632i iftall MISe at tne Woe me assessment
<br />l~ made and Shall tOfltmue :.mti1 the t.abihtv for t~ amount so
<br />~ tor a iudgment -ag!!M me Q:tpayer arn.mt oot af
<br />such hablllty) IS ~hshed Of becomes "nentorceaole ~ re8S00
<br />of lapse of tune
<br />
<br />Sec. 6323. Valld!tv and PflontyAgamst
<br />
<br />Certain Persons
<br />
<br />(OJ Pun:'-"s. HoideIs Of SeclIrity Inlefesls.
<br />
<br />Medllnic's lienaIs, And Ju~ Uen c..diloIs. .
<br />
<br />The hen Ittl:pOSllO by sectIOn 6321 shall oot bt' rail<! as :}gaUIS!
<br />llllY purchase( h<Nder 01 a secUlfty II1West m<<ilam( s
<br />ltellOl, 01 Judgment Iter! credItor untu tiOtl(~ lweal whd
<br />meets tbe requJf~ts 01 5.absechon (f) h.h been hle1 0,
<br />the Secretary
<br />
<br />(b' p_tion F.. CeI1ain Interests Ere"
<br />ThcIt&h ... Fited. l ~t';} t!'ll;'llill flOtlC€ ol oj ;'t'"fl
<br />Imposed by sectlOO 63l11m beeJl hltld. '>ULiI hen shall rlOllit'
<br />4ihd
<br />(ft PIac:e For Filinc Ilalke; Form, .
<br />0-, Pl~ Ii;r ill_ lite ootK;e re~ef!f~} [Q ~Il ~lJ-l,
<br />sectlOO(a:;W!1De hlecl '
<br />\A) Undef State Liw~
<br />(1) RealProoert)'. Inlht>Ciseoif~ PfiW'eft) lfiOllt'
<br />oft~ wlUun Ute Slate {{II tht cuuntJ. 01 utile. iOftinmtml
<br />~ SlIbdMsioo). "...._ '" tl>< .... of such State. "
<br />whlCh Ule property subtect to the hen IS Situate(!. 400
<br />
<br />Ill) ferSOflil f'ruptft) Ir. tile Li~ 01 ptf5Clfidl
<br />ptOpertJ, wnether Ulnflbie 01 mUni'bM! HI one othcp
<br />'Millin tbe State (01 t:,e LOUI1I, Qf ulflt'! iO'lffMlltl!lai
<br />S1JtK:h'llS.lOil~ a$ de~fliftf(j /)) lbe (a\ll:. (Ii :,,>l:tl ')tate
<br />m whlCh !tit' ptOj)e<1) wblt'\:! ;,1 t~ iw-n ,~ "r"dtt'J
<br />.
<br />(6.1 With CleB O:t OistOlel Coon in iI1t> ulflCt' Olrl\lO C~k
<br />of the Urnt8d ~I!S dlslnet ooufi iOi: the ,uOICWiI iJlslrli.1 ,n
<br />.tneb 1M propel1:)< subject ro lien is si!u.a:~, d~nelit'f !i.e
<br />SUitt bas ~ D~ ia_ (I~l\itoo unl' uJh.-.e- ~hi\.ll 11~~ trn:
<br />reQu-uement:s I)l )(jDDardgtilpfl \a~ 01
<br />
<br />L
<br />
<br />! I ~ered al. Document No,
<br />
<br />11 Z9r...... 0 I 2 7 2 8
<br />! 2. 110m!.:,; _..0..
<br />II rill! lj G,'af',t~ ..(1.",
<br />j (1) ! i )idme".."LilLd:.-
<br />II 0 ji !-2_3_"_
<br />II - ..~AS.,'A)
<br />" :,,~l .) '_So
<br />I~
<br />I; I ~: 4 MAY 23 AN 9 !fit
<br />, ;"'!
<br />'i ~ I
<br />!I I,
<br />I) i _','<.~<1~"
<br />i i if'': t (:.' ,'~ "fr ":"
<br />iI il
<br />
<br />I
<br />
<br />iC, WIth Recorder Ot Qeeds.Ol The Otstnct Of f.otombi8-."
<br />1,""'_"''''''_.''_''''''''0.1';''1"'''_
<br />I 'hE pmpl'r\) subf&! to the lien IS sItuated m the C-l5tr!i:t 01
<br />Coiumb~.
<br />(2) S1tu.s Of Property Subject to bea. . for purposes 01
<br />paragraolls !], all{! 141. pru-verlY shatl be aeemed to be
<br />,rtuated
<br />'.}oj ~. Pro~. . in.tile ~ ot real,. P'll~, at ,its
<br />physical location; or .
<br />{B) P~r:31 p~, . In the case 01 personal !lfopelty.
<br />whetber tang1ble or t/ltatlgibIe. ?t the resk1eDCe"of .tlle
<br />~~uaver at me time the notIce of hen IS tlloo
<br />!-O! puIpQS6 ilf paraglapn (l) (Bi. tbe feSldence 01 a -COrpora-
<br />bon Q( j)frtl'leTSinp shitll be-d~ to be tne place. at whICh
<br />the pnndpal executive" offite of ttie" business is' loc-at!l:C ~nd
<br />t!'te-.-r!:Sidence lri: a- ta.Piret whose ,resKtence 's wIthout thl'
<br />Hllltec States shal! be deemed to be In the DtstrlCt of CoIumbla
<br />'3) f'mm nil' form and cootefJt cf thf Mllee
<br />(ei-e.-red to H'l ~ubseetloi1 ~~ sheM bE' pH'stnna1 t)~ til~
<br />'ieuetar, Suc!\ fI{lilf.l' shall be V'llhd l\otw!thstand1ni a"~
<br />,!nff ",rtJYISJ{)" 01 !JW fl'g.!f{jIO~ !ht' form:), 'onten! 01 ii
<br />",1,(fc,t ':;;"11
<br />
<br />i,.. Refiting Of Notice. fOl pUf~ ('1 tillS
<br />""\'llllll
<br />
<br />General Rule. . IJnje~~ UQOCe oj I*,i i;, tehlea m
<br />IN- lm,nnltf pl'escnboo iii P3lagrapll (2j dUflflg the !eqVil-eO
<br />'ddmg pe!IOO. SlIt;f! llQtlce 01 herl shall be treatoo as hled {)fl
<br />!h~ aiie 00 !litHer. !I :$ hiet:l (In i}l.'Wfdance with sublleCttQf\ (J) l
<br />"hel lile t:'qmaho/l 01 soch filfiiing period
<br />T> Place FDf Filifll. .a. OOlite 01 lien ~ef1loo
<br />o"ong lOt> !tqllllOO fel1hng peltOO >1laU be ei10ctlYe 0l11~
<br />rAJ d
<br />,'. 'Such IlOttCt; vI l!e(1 i:, reflloo ,11 tlit' ujlle!: ,n ...01(:11
<br />',w DI,,~ H(.tlCi:' oj hell W6S liied, .1f\o:l
<br />[ill If! tbe case 1Jj real property, the lac! 01 lefllmg lS
<br />!lrtlefOO aM rewroed III ilfllooex to tilt e.tent f!!qUIlt'(! by
<br />>utl;ectiOfl (f) \4). and
<br />(B\ In an~ COXl' iA.htch, 9Q-dJys4Jl' IllGflr,prioftu the aate
<br />(It ~ lphlmg oi notK1! of hen unoer SllbP!l"atfaph (A). Tnt
<br />'>f(reIM)' re.:.t'lY"-l Mitten llliOfTTl<lth)ll \./l the tmilnef
<br />Pfescll~l ;fl ieiul.ltloos ISSUed b~ tbe Set1eblyi
<br />:(li\(.e1fhnl("I.Mflgell1!he14.lr.taYl?I.,te~efl(;eJf3rJOtlCe
<br />~1 ,,,ell il~n " dt;:.l., Ilia. >0 M:cOlMfl(;t: wIth ;,ybseo.:.tllJ-t1 \fl
<br />'OJ 'nt' :.tatf ,n o/ftu<:h WLfl fe:>J>J?fuX <S iUC.}leo:j
<br />
<br />L
<br />
<br />L_
<br />
<br />~;
<br />
<br />I'
<br />
<br />l
<br />
<br />c:
<br />::I
<br />I:.,
<br />i,,~
<br />
<br />!,f ,~;.
<br />
<br />'I
<br />!i.."
<br />
<br />.'
<br />
<br />
<br />,~;~
<br />
<br />
<br />~",m:~
<br />~j6t~~f~=:~~3Q
<br />(b)tfte_'period!elIdillt""ltIiU.'IiII~
<br />,..,. _..U.,_.llf.U.~iot!...-....... I
<br />period for suctlootice- of lien. ~
<br />SllC:"6325.!IMeasl!''OftJiilf~.ii
<br />:~,'. .Q.trRwrlllml'
<br />(a) Release Of lien. ' Subject to SlIQl':iItUlO"
<br />0"" " tlle.Se<retoij may Pre;<lIbt. Jbt SO!;/i!llll,*,Ii..,
<br />.lSSue,.ce(bf~at~~of~f~imposed .
<br />to """'iemal _nue tu ilIJl'laierthan 30 days
<br />Ol1t1tuch. __~
<br />)\ LJ,billy SoIistieiI Or uDinforcuble. .
<br />hods that the illbilityJor-ttte-ammmt assessed,
<br />dB mtereslm respect.,~~~~~ been fully
<br />lJet'1)JTIe legally unenfurceable; Of
<br />i2, Bond AccePted. There IS furnistred to the SecretJty.
<br />~nd 31x.epled by him iI iXmd thaI IS cnnditu:loed upon the pay-
<br />ment 01 the amoUllt assessed. tngetbef with all interest in re.
<br />'>i>eC1 tlle1eot withIn the tmJe prescribed by taw (1fK:1udil1l1tnJ
<br />'!xtensron of such lune), and that is in; acc:ordanct.wit"'_,siJdt,
<br />leqmremen-ts re1attnK to terms, conditions, and form of the
<br />oond and sureties Iflt1eoo. as may be specdied by such reauli-
<br />!Ion"
<br />
<br />
<br />Sec. 6]03. Confidentiality. and Disclosure
<br />of Returns and Return Information,
<br />:'1 llistlasure of Certain Ilebns lid ....
<br />Information For fu Adminislllllan p...... .
<br />
<br />((j Disclosure 01 amount of outstHdifli lien. - If a notice
<br />01 helt,hasl:!een!tled ptUSUi't'>to_tioft~~~~-:
<br />{111M outstandmg obllgaiion secured by su4b _'flJiiii~r:\
<br />~.~tD any perso!J:.wl:lO;.:f~Utnn,s7~Sltisfjttory written
<br />..-v'fience toat he has a '1ilU lfl the ~ subject to such.
<br />lito (t~!Otends to rittlift.a<light~nISlieh- property.
<br />
<br />~
<br />
<br />~
<br />
|