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<br />Excerpts From Internal Rerenua Code
<br />Sec. 6321. Lien For Taxes.
<br />If arty person IWDIe to paYarry tax negfect5 or refuses fo pay
<br />rite same aner demaM. the amount (including any interest.
<br />aOtliddnal amount, adrlitlci m tax, or essessahk penalty,
<br />togeWer Widl any costs Gnat may accrue to addition Ineretoi
<br />shat bb a hen in favor a the UrdteC States upon ail property
<br />and tights m property, wtMMr tea! or personal, belonging to
<br />such person.
<br />Sec. 6322. Period Of Lien.
<br />Unless amther date is specifirady fixed DY taw. the hBn tm-
<br />pb~0 a! section Fi327 shat arise at dra nnre the assessment
<br />is n>atle and shall cmf6turb uNe pre liability for the zrraum so
<br />assessed (a a iutltYnent against the taxpayer ansmq eutoi
<br />such liahfhty) is satisfied or becorttes unentorceahie by reason
<br />M lapse d nine.
<br />Sec. 6323. Validity and Priority
<br />Against Certain Persons.
<br />(a) Purchasers, Heldua Ot Security inter-
<br />eeta, Msharric's Lromrs, And Judgment
<br />I:kn CredNers.-the lien Imposed oy srxtan G32t shah
<br />Irot he va1W as against arty Rurchaser, nobler a a szcurny !n~
<br />4resi, medlWruc's 1~, or lodgment hen creditor anti!
<br />!aaee itr@r9ei Whkn masts inn requireman6 0l suDSOCnon (f )
<br />has Dean pled DY Ina Secretary.
<br />(b) Pry Far Certain InterBetE Euen
<br />Thaegh NoHCe Filed. -Even tnougn rrodce ur a i;en im-
<br />posed by secdgn 6327 has been filed, such lien shall not De
<br />vakd-
<br />p) Pace For Filing Notce: Form.-
<br />(1) Piece fu Finrg.-The nonce referred td +n suo-
<br />section ta) shat be nled-
<br />(A) UrNm State laws.-
<br />(p peat property.-m the wse pt rani property, fie
<br />Doe dike within ihs State (a ale county, rr pi:Wl
<br />gae[mrentai subdivision), as destgrated Dy tor, taws of
<br />sucn State. in wNCh the propettY wbtaci td d!¢ .an ;s
<br />slWated: era
<br />(h) persona property,-;n tna wse o! ;x!wna;
<br />ordperty, wbedrer tzrrgiMe a intangipre, in cnz office
<br />wiinio the State (a the county, or :trier governmental
<br />suhdiWSion), as designated by the laws a. sucn Stake, :n
<br />vrtYCh the prdpeAy subpxt ;o the tier! is shunted.
<br />a
<br />(B) yyAh %lerk <b pstriG Cwt. ~-.n aw Drina c, the
<br />c~k d ~ Urktatl States d¢uvt court to the lud!oa!
<br />d45(rlet m wt!an [he properly subp:t W 7iN 5 stiuaiea.
<br />whmver the Sale rras not by law despnated a!e ctnca
<br />Wt11Ul meets (tie reQWlemen6 a SL'Dparxgrapn (t+). a
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<br />~ entered as Document No.
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<br />j ,2--004764 -
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<br />"~" ' ipr;for _~~
<br />Grantpa,,~,v;,~,_
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<br />-r, rNlh P.eee'der U; 11ner); Ut The -0isnrot of Caum-
<br />bia.-m !nz orrice :; Ine nexraer s ^ueeos m me
<br />7isuict ut :,wumbW, :' ;ne ~: o-aeny sub;ecf to the .ten s
<br />5!tUdt&7 .r. the tiistrlLi of CaumD!a.
<br />2': Stns Ot Frcperty Subject %L;en --For oomosEe
<br />cf paragraphs a7 ono ;4), proeeriy snetl oe ceameo to as
<br />sitvated-
<br />'" ':;eh'I I'repelly ~-In me CASE pi r2d1 prpperly. 3: its
<br />phye1Ca116Cahen-. ~I'
<br />j81 rersonal %ropeny -- me cast Ersgnat
<br />property, whEme=~ Grga!e w intangiole. a'tno resicence
<br />of iii !axpaye~ ,~'--'re bins fine nonce o; ilEn is Iieo
<br />Fw purµ-ses pi pargrapn !2ii5i- ~ resdence ui a c~rpora-
<br />tion cr parinersnip shall Da 3ezmee to be the pare at whtcn
<br />{he pnncipai exe;,uhve alnce c! !na Cosiness is Ideated. and
<br />the resttlence et a taxpayer whose residence is vntnem ine
<br />+Jnhed 5!ales snail ez deemed to tic r. the Ois9dct es CeWm-
<br />b:a.
<br />3! Ferro -'he Iorm ann cc-niant o' !rte nmtce ~efer-
<br />'e0 t~ in SUDSetlten raj Sitell b2 prescribed Uy Use Secretary'.
<br />'sucn nattce shoji t- vain noiwttn=_fand!ry ay tine[ p. oviswn
<br />of !aw regal dmq ?tie from a mn1En; ;r ., :mhce o! nee
<br />g) Refiling Ot Notice. -let L::rpe>~ e' eras sectmn
<br />:t; Gan6ral Rule.-unless :mace o! ~:en a tabled
<br />m ine manna[ ;resaiDed m pafagrapn r?) outing the reWrted
<br />ref+hrtg pnriu:, sucn noble or .:en 5rau De uaatn; as hen a
<br />riw date on wMCh it :s !!led inn atcwdance w;th subsecDOn 11})
<br />niter the expuahon u: svu~ relihng ~.~r;ou
<br />t2; Mace Fdr Flhng.-.. <ouce . :eiuee
<br />curing the :equueu !e!ilirrg F,ar~cu =r:a.i ce ri'e,:hve cn!y-
<br />:a: !i sacra ounce p? hen :, ..-ehled [n :.,. ::met ;n
<br />wtuut: d!r Lrio, I:dre of :ten way ,",fed. enb
<br />,31 m ary Case :n which `~ days r Iowa ry:o; !u the
<br />dare ~' a re;ii,ng c: nahcE v.::en ,roar s~bpe•Lg,.tpn ,AI.
<br />€he S teta;g r v-eo wnnra s.:um;a-:ru: ! :, ;;w our
<br />arescnbed ~n rE.guuuan :scum cy t~ Ser:rearyj cun-
<br />ce!mry a cranga n :rre t;xpaye: S rzsdence, :t a nohea
<br />of wch tw'n rs atss :nee .n ~ccrsn~ mss suhsecbon t!r
<br />m ;tie :ate :r. a,nvu ,,..:..,,a.,e:.~x ,. ~ccan~
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<br />i3) Required ReRRng Period.-m me case a
<br />env nol!ce a lien, the term "raquued raihng period"
<br />.means-
<br />(ql the orru-year period erMirg 30 days aner d7e ex-
<br />pvaba7 :n [nears after the date of tf~ assessment a
<br />ne tax. and
<br />„ ?he one-year period entling with the expiration a
<br />c years after the close a the precetling required refdirg
<br />enod Ta sucn nonce a lien.
<br />Sec. 6325. Release Of Lien Or Dis-
<br />charge Of ProGerty.
<br />,:a) Release Of lion.- Subject to such regulations
<br />es the Secretary may prescribe; the Secretary may issue a
<br />;,ertu:rale o! +elease ei any filer. imposed with respect a
<br />any .r-ie[nat :avenue tax h-
<br />Iti ~!abihty Sztishetl or Urremmceaole.-The Sec-
<br />retary lintls !hat the lybeiry to the amount assessed,
<br />tegelner with Lit interest in re$pccd Nefeb(, nay been fully
<br />;;timed or ras become k~gally unenforceable: or
<br />:~~ 3one Accepted-there is lum!shetl to ine
<br />Sa.~re!ary and accented by nim a oono that rs condihoned
<br />,.pvn ine ::eyln¢m Gt the u(rAUnf assessed, tegether with
<br />an !merest fir- respect thereof. withn the time prescribed by
<br />.:v i:ncWd+ng zny exteas!on of such tim¢), and Ihaf is in
<br />xordance ann sucn regwremenlS relating to terms, cpn-
<br />dnlons..,ntl Iorm c! the bond znu sureties Inereon, as
<br />^ay na sPECthed oy sucn egulations.
<br />Sec. 6103. Confidentiality and dis-
<br />closure of returns and
<br />return information.
<br />(k) Disclosure at Certain Rrsterns and
<br />Return informaRon For Tax Administration
<br />Purposes.-
<br />;2) ~~isc(osure ~! amdunt of pu!sta!Wmg firer,.--II
<br />a noccz or 7ten has been tiled pursuant to sedan 6323(ij,
<br />Inz amoun; of the uu!stanWng obhganon secured Oy men
<br />lien may he oisddsed to any person who furnishes satin
<br />+zctay v:aitten emtlence :'it i7e i'as z right in me pmpady
<br />subjec! tc sucn hen s mlenCS !c dnWm a nghl m such
<br />;:mpery
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