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<br />t..~ from intMna! Revenue Code
<br />
<br />See.6321. lien For Taxes.
<br />
<br />i! .ln~ oet'SO/\ l~ to ~ d.l1~ tat flel1ect.; >Yo ~tJJ~ Ut
<br />pay tlle same atref defflarftl. tbt !f!\OliOt imch.'fJH1'.; .1";:, ,nt"~
<br />est addrt<Otl!l amount actdltKln t'1 In. ;}1 a~ penal1i
<br />t~ w;tl1 in}' costs nut IT'oi)' i:!.(J:;fli€ i;; ~!t~~ !!;I!f~
<br />shaU tt i] !Jt,'un ~_~__U'tAtltU=:S2t~ ~wg ;,;l! !}!~,q
<br />.nd ~t, to~. wlle!her ~ '" ,,,,,",,,,' n.ioogi'i
<br />to such pefWI
<br />
<br />See, 6322. PefKldOf lien,
<br />
<br />Unless aoothlf date ~ ~i~lQl'l!y- ~ b1t.J<< :Iw: ~
<br />lm~ by se::hOn iJ321 s..%.!~ a:~ ~! L~ tn!',f tl'ie' ~!!!
<br />;"$ made 1InO wt! wntl~IJe Drrt!l tlH~ Hatifilt,' !t..lf ! M all'lQlm! ,,{}
<br />~ W 3 !WgmeR-! agam~ tTh: !axw~ 3H$iaf. ;:;d
<br />suth 1;atMl:lty} !5 .:iatlsflilG 01 ~.s :.;nef1bTt>~I)if t!y t~~54.)1l
<br />lJflaUseQltHltt
<br />
<br />See. 6323. Validity and Pfionty Agamst
<br />Certain Persons.
<br />l>l ~s, HoIdels Of Set\.'IlIy inl!rtsts,
<br />~'~ L~ AIlIl JIlCIgment lien Cteiim.
<br />1M lien Impast;O b'1 seci!Otl 53?; maii lli.i Uf..gi<;j ~ ~a!t~g
<br />in, pur!;n,seL !'tt>Ider ..to (; f\1ef~! ~-tCMm( ~
<br />'!'fOOL o.! jlj(jetnent i~ uedrtN -,.;tj(~ H:~ \li!W';t1
<br />I~ l~ ~iten'2nn J! ~,,_~t:Qfl .t", n~~ ~l i!!ej !j.~
<br />tilt See""'"
<br />
<br />Cui ~tiGn fGi ~-= !~~ ~~
<br />~ .otice fded. t ~l lhoo(T: ~J.JtK~ I}! .',l [~i\
<br />,,-r;poseQ by ~t~ 1)32: \l,}~ C~ !1>tl1 (":''' ~h,;:: ~;: I"~
<br />t31!(j
<br />(fi naan.~1i~~..
<br />;l} ?iace ~C</ h!:r.-e ;~(" M(~ ';olet!ec t;,l
<br />'j.f(:~...)fl ~..! sh-ali bt; h!ea "
<br />i.AJ Ur!l:ie'! StaieL.l~
<br />(~fta .~:J1 ~~;f ,~: !~; (=~>i :~<::~I~<}jr;:n~~l
<br />
<br />.;d Sllfx1~}. ~~(\Itt\i to., I~ '6W'i. "I ~dl Stale. I:~
<br />*~ t~ Pt~ SUDl<<t tn tAt !~ !$ ~1wted: and
<br />
<br />\\i; !-'et'iOO.li >'f;)pttf~ ,'tlt ; l"St' ,.d :~~I~.:M'
<br />PfOC)(ltt)'. ~~ tii,,~ ~ '!':~ ,.., ~ eftttt
<br />..,tha'. tfle Stat~ \(): n'~ C!1U;'1"[\ :;r~t
<br />5tlDalYI)iOll) -jes>.gn~t~~ t>1 t~ '3*)- ;;'UrJl
<br />.... '1'1 _nIck thf' o.'iJ<PCft\, S'JJj~.l ~!1e ;,.""1 ) tl;,:tft!
<br />,
<br />(OJ _ Qer~ {}:t J.)r.;.!ntl C-otlff in ti'te- L;fll{.f (il tt~ d~J.
<br />~~ ::::e =\~~~ : ~~i~!(:=\~
<br />Stare ~S- rml 0;' lot'" ol."!.Jtr~ "'It ofh'l? wt!H..tJ ~l~ !h~
<br />!~liiieit'".ant. -01 ~~~~l'l ,4!
<br />
<br />, I : j Ent~red as Ducurnn:if
<br />Ii OJ! .iJ.-
<br />II 0.,. f! 0 l-J c: ~ '"' 7
<br />"Z!I .J~.t:,
<br />f'j' 'j f"ani'r .. E',.'
<br />I u. ~.; ,r~' ....-1'']
<br />I 0 I' Grantee "_..:::5,:.-.-.-
<br />1f ;:: It !"( ," - ;~'. ,.J',>
<br />
<br />',:,',',L, m~.'_- ,^"..~lt ~ ,[- '-"" c r- II" :\ ,
<br />D ~ '...'i~ ht.;j.rt::,,;.P..f:.>.; ~ ~_'
<br />II GSUt1TY ('iF H~i.L \ -.1"
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<br />I i 'Rtf ..tlPJ, i_At! t-t
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<br />_.__.-.m. .r.i!,.....-,.
<br />II ~"".~~~~
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<br />fI . ~'n~ t:'"!"\. ilL l1cC"n~
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<br />'C) W,l!l R",","" 01 0..0,01 The Qis1ti:totCollimlllar;
<br />"1l<>~~.tJoeds",'ilo!-_O!~"
<br />,I ~ne DfGOert)' :;ub,et:t tv tllf.' 1;'-:;'"1 ~ -"'dt'c>:::l the O!~ri.~t of
<br />CllIull'...a,
<br />(Z! $JIll< 0' h'JiW" ., ".. . fot.~. ..
<br />~-l~-Jr'>;,-, (1) f11'i<~ :-., 'it'4f' ...-(, (je!fm~tktil;,be-
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<br />.,ih.la,ec
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<br />In.~ 9i.~j~t}t~at~~.f-.,~".lt;\.
<br />!Jo, !toe t~ of persona~ prQpefty.
<br />wtrethet ~:timtoari~. at Ulf"~-o-f..
<br />tJ.(Daytf iiI tni' time L'le natlce c! Mn IS Moo
<br />fCf ~fXiSei of ~atrap1l (Z) (8t tt-.e ~eoce. of a ,CQIpo:-a.
<br />;: ;iOtf~:~b~ ;~~~n: :~~~t: "
<br />
<br />i~ rl"iidence 01 " t.,xpa~ 'MtKu fesldence !:'i -,ll'Ithou-; too
<br />SlAWS "r,al! he oeemed to be Hi tori: Or~tr;.~ e:f CdHm~
<br />Fomt rlk' l1.m'n and cootem ot the rmtlce
<br />:P{l;lfi'{j. li) In 'iubSecnoo {a) sfI3!! be [lrt":-.cilOOO at me
<br />",ueta-rv ~:'Jr..r. notICe s!l:IJj' bi" ~lI"jft! norwllhstam.hr~ a;ry
<br />-:c:i'lf'f :}(U~ISlVn J' !.a-w jl1'3~d)flg trt€ fNm 01 (..'l.1f\tent oj 11
<br />;;,lIK!' ,,1 '1""
<br />
<br />
<br />Refi!ing Of Nobte. h)f PUI~> 0; itns
<br />
<br />GenerIi Rule. .. t;nie'i'i. nohte 1...1 \Jen ;~ rehlad 1ft
<br />").. 'l'dh";i', v\:"'Ln!;too 111 l'-<!,i1!lSl3.P>'l {21 (Iunnj: tht teqmltU
<br />'i'Il!1!~ ..~I~. ~~~ n'~e ~ I~n Wii he- h~t(!(j l$S f;:i':ii <FI
<br />,nt' G-a~t 00 w~He;i1 it i~ hftd (!fl4U.tlPJaoce '.Hh mt&.'tbVn 1ft J
<br />1hf'1 thf fHliIatifJll vI '!-l,!~!l ftNing m,i((f
<br />
<br />; ~, Piace for- hUng. to. ,w."';r v~ :;tt: :~~~
<br />{1'JH~;:..ln:: f~\liferl ,~tllmt ~l<<! S-J'li)!! be eftec~:i"; otW;,
<br />lI!li"
<br />'!1 ~:ij{t\ flOHte {l-t fS ff.h!el1l!1 ttl~ aHkt\' In IIitl.-ch
<br />fMJllf~ !II ili'n ."'it'S ;;;l(l
<br />"1' '1! t~t C~.<;!':>i fs.;lil ompert\'. the fact (,t f?,l1hn.g '"
<br />~i1IP.!'1!d ~nd rt'lWfOel) lfl' Ml loGex W me- tlte1'!t ~jled by
<br /><;uhttCtttil'l i.fJ (41. al'd
<br />81 :n .;f1-\ C3$Un-.biclt, 9i..lrlats-of nlM<~~tfte Cite
<br />Of i! re-'..m~ ei tlll\'l(.:et}f ltM1 ttm1ef ~~ fA), the
<br />.~~~ ;<I<!rl1:f:>fi mlorrnalit~j (ift ;he ;r>.o10ller
<br />w "~Ilhtoons 1~u<<I t<r Hle ~Ietaryi
<br />"'",,"'.e;'1Wi~ il ,'haflge in lhe t;~pi~("- i~~lfte. 'i e ~
<br />)1 'i-il{fo jff-;; ;5 d(':.;(I il~ In atWfij~ni):! WIth Wbsec.tll:;,j (1)
<br />:~~ ~'\Jtl? \lltl"'~h 'fSt;]enCt ,,,- hX.alee
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<br />"" wilich. . '
<br />(l) l;abiiity s.u.Iied or u...tooioabte, ' 1M ~
<br />flooos thatUle iiabWiJ tartt-lit a~~~~,~'"
<br />," lOt".., ill """",. thereof,... be!il'!a!ly ..tmiedOl''''
<br />!Jecomt Il!jla!ty ....1o<ceabre; "
<br />(1) !!oo4l Aecepled, Two i11~ IDthe~
<br />"1d~by~'mahoodll>at~tolill_."""IIlel1l1t
<br />'''''''' '" t!leam...n, _. ~ ",111 ,ff -.-inrt-.
<br />;peel U-~, w,lI1i.tlle time ~by low (mdudirtt..,
<br />~!ensmn Ilf such tImet aoo thitt is in aetOfdanee wiDt..~
<br />'''1u."".1lIli "".tiog it> t"""', ~ lIIId """'01 tlti
<br />w>.a ~ ~nt~t~.-:S!!27~~ by~~,~
<br />t1OO5.
<br />
<br />See, 6103. ConfidentialitY, and Oisciosure
<br />of Returns and Return :Information.
<br />(.) ~ of Ceot!iII ~.~.....
<br />!nft1mlIlilln F<< fu AdmiIIislraiID PUJ1IGIIL'
<br />
<br />a~Jj~m~of
<br />01......_414<1_ '
<br />;;t!he .._tng oIlIigabon
<br />~'~-:.1&.~a'RY\QOr$Ctf')
<br />~IJ\ojbeJlo;.a:,=,"..,m
<br />,.... "10"0' w<ll!aln .niOI
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