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<br />+ <br /> <br />o ~~.., <br />3 ' <br />;., <br />g- ' <br />" ~: <br /> <br />.~l <br />S&a~oJI <br />II <br />II <br />Ii <br /> <br />I <br /> <br />".::., <br /> <br />Excerpts From Internal Revenue Code <br /> <br />Sec, 632 L lien ForT axes, <br /> <br />I <br />i <br />i <br />I <br />I <br />I <br />I <br />, <br />I <br /> <br />.ro~"i,:",; <br />"" ' <br /> <br />II <br /> <br />"" <br /> <br />!f any person hable to pay an) la~ neglects Of reJuses to <br />pay the same after demand. the amount {including any !flIer- <br />est. additional amount. aadlt!on to tax, or assessable penalty, <br />together with any costs that ma)' accrue In addItIOn there;:o) <br />shal! be 3 lien m !aVO! of- tile United States l:pOr. all ~Jropertj <br />and rights to property, whether rear or llerS{lI1al beionging <br />to such person <br /> <br />Sec, 6322. Penod Of Lien <br /> <br />Unless another date IS spetltu:a!11'liXed by law. the hen <br />Imposed by sectIon 6321 shall aflse at the time the assessment <br />IS. maGe ana shall conhnue t1ntit the' liability fO! (he .amount-S(} <br />assessed for a juGgment agaiast the-ta;xpayer aflsiflg out .of <br />such llal:Hf1ty) IS satlshea ffi beCQme~ unenforceable lr~ r..ason <br />ot lapse of lime <br /> <br />Sec, 6323. Validity and Pnont'! Against <br />Certain Persons. <br />,'J Purthaser's, Holder.; Of Security Interests. <br />Mechanic's lienors, And Judgment lien Crt!ditoo. ' <br />The hen Imposed by section 6321 shaH not be .alld as agamsl <br />any purchaser, holder ot a secUrity .r;t;:-ie51. :nochamc ~ <br />hellOl. or ludgment hen Cfel:lItor :.Jl1t:~ tl1ereof ....Il;ch <br />meets the requtremel1ts ej ,>uustet!!,)!""! PJ~ !)ef'fl filer 11'1 <br />me Seen::t,,!) <br /> <br />,bl Prolettioo For Certain Interests Even <br />Though Notice Filed. ~ non t\')U!lh 0ollCl' .i " Pt,"fJ <br />,mposed b'fsectlon6311 t!aSDeef1I:led. :'U(11 i,en,t1a!l Ill)l tot' <br />'l3itd <br />m Plate For Filing Notice; Form, ' <br /> <br />\1; Place hr. f,lIng. The jl,ltlce 't'!effoo liJ <br />sectlQIl \a) ~ha:j be ideo <br />(,0\) und~ State L~i'ls <br />(~i Real PrO(left). 111 the .-a5e (.ll rea, PiUjklt) ,,. ~lle <br />()1t1Ce 'ftlthm the St.'tte \Of ifu: COulll). (.Jj .;otht!r ~l"IWeffll1~fll <br />ill SUbdNtSKlll). as designaied by t~ l"ws 01 sUl.h S,ate, :~ <br />lIltuc.h tile ~ty ~~t 10 the 111'0 IS ~tuitlt'd, all<l <br /> <br />ill) f-'ersondl i'rope.1) >I; tht ,J..'.t' _" vt'lS(lna. <br />prooetty wnetMr hngtbte (II !/1~ftgrble, 1<1 {lne r}tt!Cf <br />~11hH'l lhe Slat.. iOl" the J; ~1!~( <br /> <br />~~~:~~ni~/~:~:~~J'ed " .'~ <br /> <br />& <br />fIb "fIU' C~k Of [lISli}(! Wllf! <br />of t!'le Umtt\i State:; jiStHct <br />'Nhltn the prooefty suo,ect fo <br />Stare nas rom b) ialll ,1e~in.n('IJ ( <br />1'eQ..lle,ntl1tsof <;ubiljr~'aDj,;!. <br /> <br />L <br /> <br /> <br />'1 :ll!:' ol!'ce af tnI' l:er~ <br />IV! the I:JC.(lill :::lslHd.' <br />!$$.tuatfd ..tl.oOf".i'i!O", <br /> <br />'t' ,'1:1(10 ...~n:' 'it'Tl, :n~ <br /> <br />z ~4 '":~?'~ i!N~ <br /> <br />g, I' Grantee J <br />5"] Numerical ~ <br />CDS~ATE OF NE8PtlSKA),S6 <br />OCUNf'({)FHALl ) <br />- <br /> <br />~8~ SfP 5 Al110 Or <br />r-' I <br />... '. , <br />(1) <br />::J <br /> <br /> <br />I <br /> <br />2: <br /> <br />I <br />I <br />II <br />, I <br />I <br />I <br />I. <br /> <br />Vi <br />I <br />I <br />I <br />I <br />I <br /> <br />::0 <br /> <br />!!l. <br /> <br />I <br /> <br />1 <br /> <br />o <br /> <br />l <br /> <br />IGi Wlt~ Recorder Of Deeds Of The D!5t~i.ct LM:.~umbia:l _. .. (3hfteauirejl RefiliDl'}P,eriod. . <br />IfIIf1e <Jffice ollf1eR-.r ollJee:ls ollf1e !If;frictillOllumbii', ',il'riiUllci'riI'lIelf,'lh._'"i!4ii1fti!iii " <br />!I rne property subject fo the hen is Situated III the Qistnct of fA) the_on~ye3.r_~~ ending}O <br />Columbl,l. of 6 years after <br />{;:) $1[riS Of Property Subject to lien. fot purposes of (b) the one-yea <br />paragraphs (l) ,md (4). P10Perty shall be detmp-' ~c be ye81S after -,the clGsa}oLthe'-1>>~iug(requi"-'refilillg <br />Situated period for such notice of lien. <br />~~ R_eaL ~~C'pertJ In_ the case_ Q' l OrtJ,t."?-- , ..t its <br />phy::cal locatiofl: t;' <br />(8) Personal Property. - In' the case Jf personal property. <br />whethel tangible Of mtangible. at the residence ot", the <br />. _ta);p~~ef_ <I; ~1i~_t~~~Lt~~.fl.~~IC:Lof_l_i~~,~~!~I~,. o~_~.r_ <br />r-Oj Pi.If~ lil tld1dj;;lllVlI IL! ,01. lI.t: IC,}lut:m.t: IJI d \,.UlfNiO' <br />~~: ;:i~:te~:~::Uo~ic~~r~e-~u~fn~~ 1~1:3~~~~ <br />G~t~= s~~llab~~::~~ it:~~e8~s~n'~1 :;~~~~~e <br /> <br />OJ' form 1M fOHTl- and- content (:f the notice <br />relerred:0 subsection (3) shall be pr€SCflbed by the <br />:)em-tar; Ilotlce shall be ~ahd flOtwlthstandm~ any <br />H!ht:'1 "! ia.... regard 111,., the 101m Of content 01 a <br /><l0tKe I>t'll <br /> <br />1-.. Refiiing Of Notice. for lJUfiXl~~ oi :hlS <br />-;"'1:11\).11 <br /> <br />General Rule. . unie~ 11i.)tlce 01 lien 1$ rei lied iI' <br />'he mannel p1escflbro m p,lfagtilph \2} allfmg the rrqUif€l.i <br />"'/lhl1g p;:rlUd. suth !lDnCr 0: irerl snail be treated ,\, 111ed (Ill <br />rt,e Oate on ...fach !11~ hled (Ill i1w)ldanCe Wllh ~lib5ed]on (I!) <br />.Uel the f~~)iratl(ln of such reWin€ oe-<ii).1 <br />2\ Place for Filing. A 10tlce ('1 i"~1l ,elllf't.i <br />i.1Ulln~ (ht' lefllJilt."ll fl'fl.lflg pt'lj()j s.haii ~ eliedl'd' on!~ <br />\Al if. <br />~(".:il li;;.Il.$ ("fIlM II! t11f' office'" which <br />'~i.' PiloJ. 'HJIlle I't'll "'d~ ::ied .,:i{] <br />;1' in tll!' Cil~ t'lI It'al prOpertr the tact o! [t-hlm!: fS <br />;>1!errd iHIC retoll1ed In <!'f"I '1li1ek /(l the I:':'(~t'nl if'QUHt'(! O~ <br />loll. ana <br />ifi illlJt.3se 1ft \lo'tUCh, SO days m moft:.ptl;Or to.the.l,lle <br />a ft'Illmg of notIce 01 lien undef subparagraph tAl. tile <br />)p\'leta,\, 'i!"t"rt\J ..mtlen ,"!Ormat.on I,;n the flldlH\f'f <br />;:re:;cnOO.,1 III 't'.~lJlallOfl~ ISSUed the Si'CletJI'ii <br />!hf' l~'r\~y!:,f " ,j " fWli4^1- <br />;' ~tod~ "ef,. di'iO 1:1 <l,--(;);[j,W~t ,;,"if'! $utr'>tUit.H1 J <br />rhr ),,]l~ I' "hilt: ~i'i;, '!'Sltl~rlce ;~ I'--'C.dli;lj <br /> <br />L <br /> <br />L <br /> <br /> <br />see, '6'32S, 'Ret~i!:se~J)f'flerf'trf' <br />o'i ' ..QHt!lP,~1'IY! <br />(,) Release Of ~n. - Sulijecl 10 sue.., regula- <br />tions 3$ th! Sel:r!ta.ry m~ presrrjbe, t~ ~,rmry_ ~~.!L. <br />issue a ceibficate Of J1!I~ of a~1_lied imposed with r~ <br />'to'any internal revenae'bx.'nOttater tban 30 days aftertMdaj <br />on which - _ _ __ _ ..~ , ' 1'-.:; <br />Il) l"blh~ SaU'fied or 'UnenflJ!Ceaoj" . To, ~ij <br />fmds that the llabilitj for.toe: amount assessed, togethu fiitb. <br />all interest in respect thereo!, has been fuUy satisfied Of has <br />betome legally unenforceable; or <br />(2) Bond AccePted. . There IS furnished to the Seaetary <br />and accepted by him a bond that is ronditioned upon the pay. <br />ment of the amount assessed, together,. with all interest in re- <br />spec! thereof. wrthin the time prescribed by law (intluding any <br />extenSIOn of such time), and that is in accordance with such <br />reqUirements relating to terms, conditions, and form of tile <br />bond anri StJrette~ thereon. as may be specified by such regula- <br />tions <br /> <br />See. 6103. Confidentiality and Disclosure <br />of Returns and Return tnformatiQTI~ <br />c'; Disclosure 01 Certain Returns and Return <br />Information For Tax Adminisllatioo Purposes. , <br /> <br />m DIsclosure 01 amollnt 01 outstanding lien. ~ If a notict <br />of hen has been hIM pUf:waollo section 6323(fi.--tne_dmount <br />of the outstandmg obligation secUfed by such lien may'be djs;... <br />dOSt'd _to allY pefSO:f1" Vtho. furnishes ,satisfac~Of)' written <br />evldence' !flat he has 3 "nghr In- tile liKoperty S!lblect 10 such <br />llqn Of itlttlnd~ to pbttlfl " right in s:uc;h property. <br /> <br />~ <br /> <br />~ <br />