|
<br />I
<br />
<br />~il-
<br />: , ~I!~
<br />,,~_ . ~.It
<br />.'.'\;j\. ~,.",..,..g~. ~" '."" .
<br />:Sf: ..~.rk(~ ,.':
<br />':'.,J.~-_'~" ,\_~.
<br />" .., 1,.' ,,<4';~
<br />.' !::!! ,"
<br />II ,
<br />ir
<br />I r'
<br />1": .
<br />1['"
<br />I","
<br />I'
<br />r,
<br />.' !!
<br />_.._,-,",""_ _""" _..J.l
<br />1j~ tf c.: U VI
<br />. II
<br />l!
<br />'1
<br />II
<br />Ii
<br />
<br />i
<br />I
<br />!
<br />1
<br />I
<br />
<br />,
<br />,
<br />t
<br />,-,1
<br />""I
<br />'-"-- ,._~ j~J{
<br />;'1 "
<br />~I
<br />""
<br />"'.
<br />[,
<br />
<br />ExtefPiS FlOIIIlntemalRevenue Code
<br />
<br />('.....~ C''}''l!1 i :__ 1"__ T,""__~",
<br />~. 'U.,JU.. L.Jt:lI rut ld^t'~.
<br />
<br />Piy!~.;~~;~:;:';'::r:~';':n~~f..;~;:~ ;~~t;
<br />
<br />est additrMal amount, addrt!OO ro tal, W assessaDIe lJer!3rrt
<br />~ With a,rq costs that may accrue lfl adCthOn tliefet(:)>
<br />shilJl be . Ire. \11.0\:1'" UJlIll!d, Slates upoo .i!P'll!l!I1I
<br />aM nghts to ~,_ w1tether '(eal or per~! belonging
<br />to such person. '
<br />
<br />See, 6322, P.eriod Of~fl.
<br />
<br />LinJess. anothef date IS-'spect~ fi(eU by ia.r. the 'fit'o
<br />Imposed by sect!cn 6321 _ Ml~ at t~ r!l'M the ~~'rn!!lt
<br />15 made ,.no shall contmue u~n: the l~bjhb tor the amount so
<br />aS5eSSed for a Judgment all-am.:;! In-e ta_1DaYf.f ;:H!sml ,>tlt oi
<br />such liab1litJ) fs sahsOOd 01 becQITIet I.menfC!ceaiJle ~ rea~fl
<br />01 ta;lsect time
<br />
<br />Sec. 6323 Vaildiiy and Priority AgaH1st
<br />eel [3;n Persons
<br />iil! PIlItIIaser's. HaIders Of Securily Intmsts,
<br />Mecbanit's lieoors, And Judpe/lll.ien tredilon. '
<br />The lien Imposed OJ sechoo 632 t 'ihail not he vai~ aj ~~l,l')t
<br />any purchaser. h<.Ade1 01 a !<<ijHfy mra~l ,,~nanl( '.
<br />lteOOf. or jt..utmertt lien t;!OOltOf untli f.WCl' thereof "'tilth
<br />meeb. tht H~QtHrements Ot subsecr~ t1,!S Deerl tIled lu
<br />!>"I:'.x....J~iJIT
<br />
<br />(0; p~ Fill Ce<tam inlen!sls E;ell
<br />Tbough Notice Filed.. !: ~fl t~!.Igi1 ffi.'tIC~ 01 ;} lien
<br />lmP')S8d by sectf&1li321 has beef! 1;100. s~lch ili;!f, s.~al:j ,,)1 ~
<br />~-
<br />
<br />(f; PIlM:e FOI Filing NGtite; Form, .
<br />
<br />Ii} p~ for flHng, ,1ht ooOCe 1tlt!ll:t\J to ~n :,.,:t:
<br />sectIOn ta) !JIali DE ilk(:
<br />(ft.) Unuef Stitl': iA'ko,
<br />l,l'~ RMI p~~ :n tllf f-iSt: ,}: (i!i!j \.'htVf.lt)
<br />olfoU *lUUl'l the $OO{Ql" toe COOl'll), Ql othel pe.nmt:fll
<br />aI S>r\ldivioion~ as deignated by the """ 0/ $\JCh S!Jlre, "
<br />wAtch tne property s.u~l i\) ltie her. i\ ~Itc~tt'd. dl)lj
<br />
<br />\l:\l PeJ~'Il1a1 Plopert~ h!~ CJ~ ')l ,-.e'SlJ,,J1
<br />~. W\'lttftef t!ftilD4e 0: mtangtw. ~n :J!1:(' if.t~
<br />WIUllll the Stitt '.m the "ount). Oi 0tlW. 1'~fl)a"",;ju.i
<br />
<br />~~~~:t~as~x=~Id~~t~; t~ :;~~i;~: }CL~!~;:~
<br />
<br />:)t
<br />{B) WItil om. Of Dlstnct Coof'.. :n Hie Qthce ~! !!'Ie ,:(~('1.
<br />0; t~ U!itlt!t,i SUites. \liStHit Clalft j;)' t~ jlJillt->Ji Qj-}trld "~;
<br />1i1i~n tilt ~, ~t tu !~f! i~ s..tbat!ri. >'itl:tl~ Ihe
<br />Stare i\ai not by 13w ,iWiflGled ,-,11~ l,Jfi';i,' ~fU:tJ ,l;eeLs [nolO
<br />feQiiffemen.ts 0-1 subW4Vap!'; (i!], ill
<br />
<br />L
<br />
<br />i ['f
<br />! =r
<br />i ""
<br />,
<br />I' ,
<br />!
<br />I I
<br />I
<br />I
<br />!
<br /> I
<br /> I
<br />;p
<br />I
<br />I
<br />,
<br />~-.
<br />
<br />If _ U
<br />II 841 --V 0 5 9 2 0
<br />'[!"j'l" ~~~
<br />1>c~~J~,3:;4~~~~S A, S~
<br />!! (JU11fl'H ,.", . ,. ;;'10+--1.
<br />11 _Ii.....
<br />:.tl ',I, ,-':-:., -,"j",.i1
<br />
<br />w'S~t '.
<br />
<br />"'I"!"'" . '., , " '
<br />,I;........ '~; ~..}.~.~r:"<
<br />I!~,~...~~....,..
<br />
<br />II .' ~ ""'--,....$"1; ^~ nt:'-r-'f\'~ d._
<br />J! II '''; L ~::c: y r tH~ I... ij oJ'
<br />
<br />JI II 3d.'
<br />
<br />'~:.P/
<br />..h
<br />11>../
<br />l;) ~tB-ITh-
<br />""'"l,i~ii';'''N''''
<br />, / ''-''-'
<br />;.r~w "~:.t::"l
<br />"";(h!i4~"lt.L:~;
<br />
<br />f:n!arflod ~s Document f.J('I,
<br />
<br />
<br />
<br />
<br />;3
<br />
<br />g,
<br />
<br />,q wrth Recm;er (11 Deoo,OI fhe fi;~ Of Columbili.'
<br />(;\"_of'lfio!~ilf'IJ<!!!fs'~1fil;'_~'l'StlllIllIi:'
<br />~:,~~ s:~hiect t~ **' t;:~ .;c."_,_ ie6 ifl the llisttfct!)f
<br />
<br />t;;;~'.J;itw,\!t < mJ.fb,'1l;-' -!Jl::flt.~iGf,
<br />o-!fagrl"A~,S i1i ~aSl:b..' ~-:m-,_be
<br />);1.l..i..te6 . PeriOO fuf suth-notice-of-!mn~
<br />"fIi..IjeaJ..PI~,',I!l.rAA "''''9!(~,llI~.~l\'i,r'S'ef'tls~'mil>i~j/IIV
<br />rJ:~:~.-~;I"'tneCQ~-ot'~el~ne1--~~~,.-'~~ -- .~._" -- , ;'~f}}~;:!-
<br />
<br />:::::'~~~~:';':'::'O~tJ~~fS~~-Df tll&~ {~ Release of-'-~ . Su
<br />
<br />iOf P!llpuso,olWOifil;lhil) (Jll,. the iall!elIce~1 . ""_ tionslo$ thtSl!fJ~ilW,~
<br />tm"".pol1~;;iloJi l>e,.d_ilobelfu*a:i1lwh;m;; >S$l1JJ;cettificattllf"-;;of.~
<br />the l)rl!';tlpal executlW! offic? crt the btlsme5S is k;catoo, and to any m:t-enlli feYeflue tax not tater' tbW1 30- -d81S-1tmi
<br />tITe ~-s.dem;e 01 a taJl.~ WnOM! resiUerae is witilout the Oft which
<br />(hired States shall be- de~mffi w be If) the Otstnct of~, m LIability Satisfied or Unenf~1e-. - 1h! ~
<br />(j} form The lntll1 ilnd c-vntent {)j tr.e flJt1ce tlOds that tile liability for the amount assessed. toeetber willi
<br />"f"terreo tv );1 ',ubse\;non (at shait ~ prescrrbed Cr the a!i a,terest in lfSVect thereof. n-as been fully satisfied Ol has
<br />-;"'~feta(y Such notK-e sha!i be .ai<d oot~;ths~and-lflt: any toecome legally urumfoo:eabre: Of
<br />Ah-e! i;;... tf~~rd1!W the form or rumenl (ij it (2} Bond ACC~Pted. > Thm IS hariis.~ to the SeeretaIy
<br />-,ui!ce illlti accept1!d by ~Im ~ lX'md that ~ u:nchtiooOO upon tt.e pay..
<br />ment (if ttw :amourtt assessed. together, 'tfith aU interest in re-
<br />'i.-De't tMtet,1f. within ih~ time prescribeii by iiw {ineiwmg aoy
<br />edefl~wn of.web time}, and tbat IS in. accOfdam:e- wtth 'SUcb
<br />reQullffilents relattntl to terms. comiitrons. and form of tile
<br />woo and suret;~ the:-etm. as may Je -sDe(ltled b)' such reguta-.
<br />:10i\$
<br />
<br />,i') Refijtng Of Notice.. rtll ~";Ipo:::'t''.\ 'J' ;;'1:>
<br />
<br />Sec. 6103. Confidenhality and Disclosure
<br />of Returns and Return I nformatton.
<br />," Dilicloswe of Certain Returns and Return
<br />IntOlllUltion For Tax Administration PIlIpOSe5. .
<br />
<br />~...( fJOII
<br />
<br />General Rule. . : lli!~ nm:ll;i;! ul Ht,'t, 1\ lE'hted HI
<br />.ht rnann0' fjlescnDet1 H1 p,uagl3prl (Z) \lUtal,~ the l'~qUH~
<br />;>fiHn~ perlOd. "uc1'1 !lliHte of hen shall tit :leatw a:-. iiletl lW
<br />11\1;' o~le Of! lIftI,(ill! l~ flied (t!1 at;tt.<ld.wte wrb :-.uhW.:Hlin (fi \
<br />~!!(~l the expirat!ol\ ci s\Jct! lehling ~roo
<br />
<br />Place fill Filing. A. TUJ(ICt al (,?oil ri;h;{~
<br />-uun~ tne jeQuH~ .el\L!l1g pt!!U:i ~llalJ be elf~I1re:~r.\';
<br />cAr :1
<br />
<br />. 2) [h~:'(:~tjle \}1 an-WUII! ui ouls.tandirrg lii;fl. . if a notiCE
<br />{Ii !ten flaS bet!n hted f}tIfSt.-'il:ld II} 'SeChoo .6323(#. iiw dmottot
<br />ct the- uutst!n!iifii f.ibtJpfi.;m sec~roo o,_St.Ii.1I jjefj -1'l1~1Je.tijs.
<br />~-.rro an,' ~ ,1It'i1odtlf~:-SatisfactOfY wl1tten
<br />l'lf~tlfI!~e tllat-,be;~,~ .fJt1t~ m the fH_~ SlIbject fa ~wch
<br />Ii!'~n ;;; ,n!~ftd:'d,J nntaff! a fight it'! wrh PfOpetty.
<br />
<br />>d:ii':'};;, Hn.,jffn_1" ''i ",-",d1
<br />{;( !Wll ka~ ",;.j
<br />If! t~ case of I'$i tll'OpeItf. the fact oj reflhflg :5
<br />M~lle((ll'Oro rfi an mde.. to the ~~lenl teQl.mw 0,
<br />lfi \4}~ ~PQ ,
<br />If! dll~ Ci:!st in ..hkh. Y-O d3yi Of mol't~ priN to' tht~ Galt'
<br />a refllln!! vj l'iotlC'e 01 11I!!l lJfl@t suopaU!tI.l1lfl :A.) tltt<
<br />~r...!:!-'~ ''O-::-=~ ;;:;tt;:"l! ,i;;utIlMII{}!j ''', t~i' matHIe'
<br />[;i~llt'eO -il regulat1~fl:> :%JJe\i b) fl1e
<br />1 'l:;;,~Je".~t
<br />
<br />
<br />1; S~nllj~F ,,~iso
<br />
<br />
<br />';I(:;!lf~
<br />
<br />I'il[f,$!,(;',\!dJ\11'
<br />
<br />~:w -:etal,::
<br />
<br />]
<br />
<br />L
<br />
<br />!
<br />....J
<br />
<br />i
<br />L~__
<br />
|