|
<br />I"
<br />
<br />-nIl
<br />~ 1-
<br />, f.. ~.I~'..'
<br />~\d, 'ii ~
<br />~"""'EIF"
<br />, I~,
<br />'fR
<br />ii'
<br />Ir---
<br />
<br />"
<br />.. 'Wf"O ii
<br />H(~(~.1 1'1
<br />. I
<br />II
<br />Ii
<br />"
<br />I'
<br />I!
<br />
<br />ni
<br />~I
<br />5'1
<br />;'1
<br />~'I
<br />3.!
<br />
<br />Excerpts From Internal Revtmue Code
<br />Sec. 5321. Lien For Taxes.
<br />
<br />ijCl>lYOBIsonilablewpayanvlBxreglsCl&O-f rei:.;sesto
<br />pay loe SJmE' "her demano, the amoun! {:m:l!Jlling any mler.
<br />est ilOOlllona! 3moum, addition ~G fax, or assessable penatrv,
<br />togethRr with GiI~' costs that ;nay ~ccrue if' addition thereto}
<br />shall be a htFl ill favor af the Urjted States upon aU propfH1y
<br />3;10 nghts [Q propeny, whether rgal o~ 'J2rsonal, belonging
<br />10 such perSQI\
<br />
<br />Sec. 6322. Period Of Lian.
<br />
<br />l!ll.:essan,]!hNdalelsspeClf~flxec-Dyiaw.lheliff1
<br />'T1poseO bv S~ctlDi' 6321 shaM anse 21 rtle ~:me t!1e assessment
<br />~ made and shei! r'Jf!~lnUe enltl me !(Jtuhry ~;); the amount so
<br />aSStlssel1 a :udgmem <Iga:nS1 ~'1e out 0:
<br />i:aOlilryJ '5 sallsned ,,' bec;:):Il!!$ ~eas()n
<br />Gil!ene
<br />
<br />Sec. 6323. Validity and PriOrity Against
<br />Certain Persons.
<br />ie' Purtbaser's, Holders Of SecuriIy 111t8!em,
<br />Mechanit's Lieoors, And JtD.lmem LieD Credit1n -
<br />
<br />ail',' J..Fchaser. ~-~jCe!
<br />:ene' Ggrnern
<br />:net!~_ '~" "f.q:.Nern2_I'lS
<br />::, ~ Sf;:'f,;~ Cl')
<br />
<br />
<br />~'I'G,::' ~f1;;
<br />"J~S2C1;:}I: i!'
<br />
<br />e, ProtllCllOO ,or Lertam IIll8IeslS hell
<br />Though Notice Hied. - t"e~ P':':;J~'l 'i(l!'ce ~~t _~ defl
<br />ir.lW&er] :;~ Si'~:[';J" 6-321 '~as bf~" f,laJ, )\JU: ~~a!, frJt be
<br />V3,'iJ
<br />
<br />Plaat For Fi1ilIg Nstia; Form, -
<br />
<br /><, P:,,~t' :',)~ ~,ji~ 1~ IW!JCi;l ~.:te"-8~ ,r, SAl
<br />
<br />~e-cti~::
<br />
<br />
<br />'AJ
<br />
<br />~!le :ils.e ,~1 ~ "",' ;;' ope:!y "Ot!
<br />,".'GI!'o'.!'"W ;1 ;'1er:;llr~. ,': L':nt11
<br /><;llDO)V'SI0r',1. 3S ':1es;~flale{! t1i- :'Je :aws. ,~.,t sdCh
<br />\"'i'1i:illi'lt'i)fUDllrr..s.iiOI€,:i',"!t'ie.;t'n':;S'\U8IBG,a:lO
<br />i.:JP<'fSLli;.f Dr(J(.:tllt)' ,he :a';f ci JefSona:
<br />",he:h~r !a~,olt' .i\lcf19,bie. ';) Jila (lrljC~
<br />!rl" Slale 1(1/ ;I'ltl ~'Uu!1f't', JI [ltnel (]o~~rnmellI81
<br />'-UO(h'l$lur( ,h :~l!Slgnaleu ;;v the :d,^,fo 01 ~ suet! Slate
<br />.\'~;Ith ~;,t' ;-'~'Je'~'i ~Ut:!a:l U I'18 1,er. ,s s::uswd,
<br />
<br />[;er~ lif D:S!flct p :r.e 0f1!c~ oj rile c'er~ of
<br />'~i' Jnned S131l<S d.slnC! court lr'li' ~!.lC:;:ji!: ....hll!1
<br />'he plOj)i.?:t, 5UD:jBCl io aen IS S'I'JIl1eU, whlmeve, !h\l has
<br />')01 D\ la....- deSlgnaied one ottICi!wh,(tt maels. fhe riJ{lwremems
<br />
<br />:n
<br />~
<br />=
<br />0;'
<br />
<br />z
<br />9.
<br />II ~.
<br />10
<br />-
<br />.~
<br />m
<br />><
<br />r-
<br />i"
<br />::::I
<br />
<br />,
<br />I,
<br />, I
<br />.~ . ;:i" .
<br />'84 OCT 22 JUUo., IL, .
<br />r7 1;:.L..
<br />'.;1;.... ,.--. .
<br />/"''''''''''''' .~,- :.... .', .
<br />REG: OF DEEDS
<br />
<br /><0
<br />
<br />21
<br />
<br />3
<br />
<br />Q.
<br />m
<br />-<
<br />o
<br />
<br />of subparagraph IAJ; Oi
<br />iCIWntl Recorder Of 0_01 ThlDiitrfct1lftommbi8. '-In'.
<br />The office of the Recorder of Deeds of the District of Columbi3, if
<br />'he property S'Jbjecr to the lien is situated in the District .of
<br />Coiumbia
<br />121 Situs Of Property Subject To lien For purposes of
<br />oaraoraphs!1J ami 141, properr{ shall be deemed to he situated-
<br />lAl Real Property, In the case of real property, at its
<br />pn,'Sical10catiof1;or
<br />fBfPersooal Property: - In 11' :'" of personal property,
<br />whethar ta~ fir ir~", tl1e.resideoca 3f t!-:
<br />Taxpa'r'er at the tim1 1f\' . ',,; ';'~il is filed
<br />Fr.' ('urr"-,ses of para~r..ll'\ '~I, the residence of a corporation
<br />or Ilartnarst'llp shall be deemw to lie the place at which the
<br />prirn::!pal. E:<ettJllW offit:e Ollfte business is located, ..and the .-
<br />reSidence of s taxpayer whose residan~ IS without the Umted
<br />Sratesshali be deemed to be 10 lhe DistrlCl of Columbia.
<br />(31 Form The form and content at the nmice
<br />'e!errE!d If] st..:bseCllOn !el shall be prescnbed by the
<br />Secretary notice shall ba valid notwithstanding any
<br />Llmer prOVISion af law regarding the form or content of a
<br />~'\l;!CP ot lien
<br />
<br />t1v
<br />
<br />\9i Refiling Of Notice. - FOI PUIPOSBS oi lhiS
<br />
<br />32wiOi,
<br />
<br />General Rule. - Unless notice of hen IS raided In
<br />manner prescnbed In p~ragraph 121 dUring the reQuired
<br />perIOd, such notice oi hen shall be treated as: filed on the
<br />':late whIch If IS hied \in accordance with subsectIon m I after
<br />'hi: e~[Nal!Of1 of such refiling perIOd
<br />!! Place For Filing. - A flot!CB. of ilen r etiled
<br />curmg !he reQuHed (eJihnq pellod shall be eHeC1t\'6 nnt'{
<br />(AJ .t
<br />notice of lien is rehJed in the office in ~tllch the
<br />;JfI\l1 ftled,sm)
<br />IllHn the rase (1f reai property, the tact of raflhng IS
<br />enteled and recordeD In IIn :flda~ ll) Ihe extant reQOlflld by
<br />
<br />~;)S~~l~~~ I:; ~'1~hIth, 90 days Of mttfll pner tl) fhe date
<br />01 e ref~tng of notice 01 ben under subpafsgraph !AI. the
<br />Secretary receIVed wmten 'nformatlOn !in !he manlier
<br />;lrescnbed In legulilllooS ISSUed by the SeCre!afYI
<br />concemmg a change In the Taxpayer"s reSIdence, it a notice
<br />"sl!cohen Isalsa hledmaccordancewlthsubseCllonlfl1O
<br />'he State li1wh,chsuchteSldenCtilSIDcated
<br />
<br />L
<br />
<br />L
<br />
<br />84 - 0 0 5 5 8 4
<br />G[~nlor D
<br />G11lntee J~
<br />Numerical ~
<br />~~;~;'~'?:')~~I"S.;~~~A?I $5
<br />V \l\,; ,', ! j .. ..........
<br />
<br />j r:,c
<br />
<br />'I' ..
<br />
<br />
<br />1
<br />
<br />.ny~~~~~~.:.igl~
<br />1AI1!lB one-year periud8llli!lll.3Il.
<br />of 8 V98'" aher tf1e dan\of
<br />=-th~~pfetedilgl1lquirad mfifngPilrieIHor:l!
<br />such norica ot lien, ~ ,-
<br />Sec, 6325: . H8tease:tJr lien . Of ll'iSCIi8rge .
<br />Ot 'Property,
<br />lalllsleae Of Lielt - Subject 10 sudt ragula'
<br />lions as 1!lB Sacmary may orm:ribe, tf1e Sacmary."
<br />""" a ceruficata of 1e!B8Sl! af any r"" imposed with r_ to
<br />aRl' illtamal,_llillllx(not IatIi 1Iian 30 days .hi, ~ 00
<br />which
<br />f1lliallllily Satisfiad "r UnanforC88bla, . The SacraI8fy
<br />finds Ihat the liability for th. amount 8SS8SSOd, togathar with .U
<br />Interest In r_ Iha,..f, has haM fuIfy sati$fiad or has
<br />become Ieg.l~ unMfo"",~e; or
<br />111 Bond Acc!lpted. . There is fumishad to Ih. Sacmary ami
<br />'_lad by ~m a bond Ihat is conditionad UjlOll tha pall11Bl1l af
<br />Ihe amount assessed, together with all interest in respect
<br />thereof, withln the time presalOOd by law iinduding any
<br />extension of such timet and that is in accordance with such
<br />requirements relating to terms, conditioos. and furm of the bond
<br />and sufeties thereon. as may be S()9cified by such raguiations.
<br />
<br />
<br />Sec, 6103, Confidentiality and Disclosure
<br />of Returns and Return Information,
<br />Ikl 0iIdalan aI c.tJin Rabna aad RIbn
<br />Infurmatian For T IX AibinistIaUla PlIpGIII. -
<br />
<br />l21 Disclosure 01 amount 01 ourstanding- lien. - If a notice of
<br />hen has been filed pursuant to section 6323tfJ. the 8lTtOOOt of the
<br />oUISlan<linq ablig.1JOf1 set\lled by suc!llien may bodisdosod ID
<br />any parson who furnIShes satisfactory written tMdence 1MI he
<br />has a right In the property subject to SUth lien or mtends to
<br />obtall a right in such 'Pl'IlPBrtv.
<br />
<br />1
<br />.J
<br />
<br />~
<br />
|