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<br />Extel1lts From Iniernai Revenue Code
<br />
<br />See, 6321. lien For Taxes,
<br />
<br />II any person hable to pay any ta. neglects Of refuses to
<br />pay the same after demand. the amount {includm& any mter-
<br />est. additional amount, addition to tax. or assessable penally,
<br />tJgether With ~ny costs that may accrue m addition thereto).
<br />50;;!! ~ a hen;", ~ \it_~_Uu~ Statc5 ..jNn "'ll~V!ujJd1y
<br />and nghts to PtoPe;rt.y~' whether 'real or persona!. belOnging
<br />to such perwn.' ~ .
<br />
<br />See, 63n Period Of lien,
<br />
<br />Unless anotllef date IS specltically. filed Oy law. the lien
<br />Imposed by sectIOn 6321 slta11 anse at the tIme tile assessment
<br />IS made and shall contllllle until the Iiabmtv IOf the amount so
<br />assessed for a Judgment agaillsL. the taxpayer ansing out of
<br />such habllityllS :;atlSfied or becomes unefllOfceable 0) reason
<br />of lapse of time
<br />
<br />See, 6321 Validity and PflOflty Against
<br />Certain Persons
<br />(., Purchaser's, HoIdeJs Of Seeuriif Intelests.
<br />Methanic's liel1Ol5, And Judgment lien Ctedilols. '
<br />TR!: hen Imposed by satlon 632! shall flot be vailil ~ against
<br />any purcllasef. holder of a secUflt} mterest <r,edldfllc S
<br />henGl'. or ludgment hen eretMO! until mmce theleoj \>j!1\Cn
<br />meets the reqUlfemeots 01 suhsecl100 i ij !1as been tiled in
<br />thto Secretart
<br />
<br />(0) Prol1!ction For Certain Interests Even
<br />Though Notice flied. t yt.n thougn not:c€' 01 ~ ;,"0
<br />imposed OJ :;..."Ct~cn 632 \ h;l:> bft;n hieC, ,t;;:h !i,:!! ~h.!1' n,-": ~
<br />"hd
<br />,fl l'la;:e fl'f Fi~ng !!e!ice; FO!m, '
<br />\I) Place f(lf hiHii, Ih" flGuce 'ffl:!f;"', t) 'I
<br />sectlQfl \a) shall re 11it.'Q
<br />IA) Under Stale la"'~
<br />lil Real Ptopel'~ ,iI iht> lASt' ot t~..' (:rlij.l€rtv i' L\;~t"
<br />offICe wlthm t~ Stall' \CIi' tile CI.l\.1Jl!), '-" Qlt-,t! ~l~Hl;lIenl
<br />aI su~iwision). as. deslln.teC by the !.lVlf:. 01 MfI Stati.', ;'!
<br />whiCh tilt propert) SubjeCt II) the hetl IS ~!u.ared ~l1a
<br />
<br />\1\) Personai Propat) l"l tht> (,.]~ <,'I :"~''>lHb
<br />propert}, wittmer t~le O! t!ltaflglble III (lOt oihn..
<br />Wlthm I~ State \t\l l~ (ViJnt) ','I .Jtl'lt>l ~,..l~"'! nmt'Flt<:l!
<br />Sl.ib(h~~1fiI_ ~ .j~inaled o. iN! iJYrI~ ;: >-vd') :,lak
<br />m whICh t!"~ ~.~~t', 'i-\I01t?i.-1 h' !~ i-~!i ":;Jd!~1
<br />~
<br />\8l With Den 01 ~ncl C\rut!. In r~ olhCt Jr l~ cel~
<br />of Uit U-IlJted SUtes Qlstnd COJrt t;)l rile !Ij::h~l-2i Cli-H!C: ','
<br />which tttt ~b subject tv iien :$ $!~Uahll:t whene.t:1 rht>
<br />StItt his- /lot C'l lay, oeslgnateo a-'l~ otl!;:e ^,hl~,n Cl'etb ~tlt'
<br />I~\illemef\ts ol subparagu.{.lh ,al
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<br />.'~r!'Of'fRe!)lfA~~r~;,~~
<br />~UNfY,():l"-HAttlSa
<br />./1; '8~J~b!ll3 Atf9- -~4::~
<br />
<br />(C) With RlM;Gr.:h1f Of Deeds Of The District
<br />lrftna~oftha-~cf-~-or1!le".:.:
<br />If the property subject to the lien is situated i
<br />Columbia. .
<br />
<br />(2} Situs Of P_ SulJject llll~n. 'FoiPU~:OF'f)f~aqjefir4!elldinr'_itfill1e;"'P/iati<IIfijll1i
<br />paragraphs 11) and (4). property sh31i- be U"\'>:.l1eQ to' ~ -:-yeaii,;rsr;--tbe,CfQ:Slibofftheq}feted",,~:.required--refitii1g-
<br />51tuated - period ~O( such notice of lien_
<br />
<br />~;;:: !:;.~~" In the case " ,.I.Ill..- ,'ii, 'Ill;. -' Set632S":'~!~~'.m'ttelf'
<br />
<br />:e~~~:~::;Yi~~~,~~t~~Or=:c:r~r~ _-, - >~,'_~: "," :-Q~~~f9~
<br />ta~payer at the lime the nollce of hen IS flloo. (a) Release Of :Uen. . Subject to sudt, regura-
<br />For purposes_of paragraph (Z) (6), the reSidence 01 a corpora- tlons as the ~retary m~ prescribe.. the _ $e(;~ry- _s4afl
<br />tlOl'! ~f, ~rtnership. snail be deemed tD be the place ,at wAic~ ISSue a .certificate. of -'t-.:~ ,pt allY, li~~ Imposed With ~
<br />'ttle pnnclpal eltecutive olftce'of the'buslOes5 IS located. -and to anJ,I"ternal revenGe tu-n6t rattlf than 30 days after the!da,
<br />the :esrdence of ii, ~paYef whose: residence IS Without the on whICh -
<br />United States shall bedeellloo to be iri the Dlstnct of Columbia (I) Liability ~~tied -ot"'Urieidtirmble. . The SeCre:faij
<br />(3) Form The- form and" coolant oi tile notIce Hnds that the liability for the'o-amO\lnt assessed, together with"
<br />refef/eel to 1'1 subsecHon (31 shaH be prescflbed bv the aU mtelest In respect thereof, has bee1 fully satisfied Of has
<br />~,~cret.l1Y Such nnhce ~hail De ~al1d no!w1thslandmg an~ llecome iegatly unenforceable; Of
<br />,1[ht'1 ;irDVlS!Ct1 01 faw rcgOlrl'mi: the form ()! content 01 3 {2\ Bond Accepted, - There IS furnish~ to the Secretary
<br />nolle", 01 Ilf?-fl 3i1d accepted bj hml a bond that IS conditioned upon the pay-
<br />ment of fhe amount assesseO. logether WIth all interest in Ie-
<br />sper.:t thereof, Within the ttme ptescnbed by law (incloomg any
<br />extenSIOn 01- such t!me), and that IS in aCCOidarn:e with such
<br />'eQulfemeflis relatmg ill terms. CQIlOI1l0n5. and TOfln (If tile
<br />txmd and SUri!he5 thereon, as may be specified by such regula-
<br />lIOns
<br />
<br />;:1 Refiling Of Notice. 1-0' ~;"f[lil'St"" 0~ ;hiS
<br />Allorr
<br />
<br />See 6101 Confidentiality and Disclosure
<br />of Returns and Return Information.
<br />'" Disclosure of Certain Returns and Return
<br />Information For Tal Administration Purposes. ,
<br />
<br />General Rule, ' "01",
<br />
<br />u;!:ef1 lr'lilOO;li
<br />r"IE!i\X HIt'
<br />tie !t~d:t'\! <I'
<br />....m sub-$l:~I1Dncl"
<br />Ue-Jl1:d
<br />
<br />'I; DiSdoSUI\: u1 dffiOlwt at ()utstandmg Ilen_ Ii a notice
<br />i!~!1 hilS b%ll '!1i'(j pl:lS~'ant 10 5e{!Km 6323(1)-, UM! il;/1l(IlInl
<br />l ''Ii'- l)'11~tJI"..-:.i.,-,co; libiigahN1 ~f'tCj;uj tJj s..ch lit" may be tfis-
<br />')l.l::.oo ta Ot:i~ltl _no juHIIS~ sahsfactvl'Y ...'tl(len
<br />t'vldt"nce Il'<H has ,1 fl~ht in the property ,IJbll:t:1 tD ~ucn
<br />hen Of lf1ft'-~ld~ t{. obtalll a light if1 $l1~h pmPt'rty
<br />
<br />~;'le .nafHlt:! Pi!3l:fIDOO :11 para"Lwtl
<br />;"HHIl~ Pffll);1. "ur!! flotlCl" d it.,;))
<br />the J31t O;l IIIhlUI I!l,llie;j
<br />l!!i>f the f'-\t!lra!fon ~li('
<br />
<br />Place For Filing, -4 (;l1::(:i: '.11 ",:,I:lI."<J
<br />I!;Ql!':ec '''i'l!!"!!: ptr1u\J )~Iaii Il!' pfff;ftJ~t"
<br />
<br />
<br />...'~~
<br />'11 tnI' UISt: or propl'lry I'll' laCl u~
<br />,:,ntl'l~ <IoU iecorOed ill dO 'r~1e1 ~c the ~,~lfN re~(;Ht'(I
<br /><I) (4i ~1l\1
<br />'Ii <lWI ,..J"'" III ~I)ich, ~O days Qt ml.!lt pilOt to!tlt tJd!'.'
<br />i)! a n>llhng wI j1ullce uj hi-I! urtde! $l!b(lilla~ldflh i~l !hl;'
<br />~lt>ldr) i~ce,'RJ 'Millen ;n1ilP1MI10;: .1'1 t'lt rndl1l''''1
<br />:l!eSCf>Dt-" :11 ''i-'iued I)v :ht:' )f'lll.'ral'1,\
<br />, 't~Id",I~le d :~Ak:t.
<br />,~; j>...:i;I(1<1n,:'O' ;\I!fl s::tJ\eLk. :\1
<br />"~lJf';)Lf " ''-', at\':
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