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~- ;; .. _ a ~C: JC-~ '~., 3 {'~U ` i g' ~t ~- - ,~ m e m ~~ 6 3 O /I 0 a1 x r c~ r..a - ~.- - __ ._. LU (/1 ~ Z1 0 ro a N 0 2 Excerpts Frain Internal Revenue Code (CI With RecortlerOr Cseds OI The 0isnmi W C¢lum- . ~ {3) ReQrllrBd Rattling Parted.-In the Wse W T i bia.-In the offroe of lee Recorder of Oeetls of the any ndti,x or hen, He term "regWreO retiling period" en FOr SeG. 6321. L axes. pistrict a Cowmbiz, it me oropeny suniect to me lien is means- It any person haolaropay arty tau neglects or refuses ropey situated in the Uis[rict of Coiumhla. (A) fee one-year periatl ending 36 tlays attar the ex- He same of@r tlernaM, the arlmant (inGUding any Interest. (2) Situs 01 Property Subject To Lien.-For purposes pirauon of 6 years aver the dab of the assessment at ddNtletbl amourd, addNml to tax, or assessable perlafty, of paragraphs (?)and (G), propery shall he oeemetl to be !ne tax, zn0 together wUh any.dm'ts alat may accrue in additbn thereio~ situated- ~ (B! -He aoe-year period ending with the expiration W shall be a lien in taYOrW He Unifetl States u n all ro W 9 perry 1AJ Real Propeny --In the casaW teat property, at its 6 yeah-after the close of the preceCipg regolred-refiling aM dghts ro propery, whether real or personal, helonging~ - physirzl iocatidn; or - -- _ -- _ period-Iar such notice of lien. : -, - - - such person. - __ ;B) Personzf Property.-In the czs=_ of personal ence h l r - Release Of~tien Or Dis- Sec 632b Sec. 6322. Period Of Lien. o ~ ~R Ye~ z the bm e He Iwtim of en s f~eo . . Char ert e Dt Pro Unless anodrer date is specifiealty fixed by law, the lien im- Fvr purposes of paragraph (2)(6J, the residence of a corpora- g y. p posed by section 6321 shag anw a[ the dine the assessment hoe or partnership shall be oeemetl m he the place at which fiat RBIeaSe Of Lien,- Subject to such regulations 's made and shall continue anal fire liabifiry fa the amount sa t:re prinapai exew[We ddice of the business is located, and a=_ the Sxretary may prescnne, the Secretary may issue a assessed (W a judgment against dIe taxpayer arising out of He residence of a taxpayer whose residence is without the cerhlirate al release W ary lien imposed with respect to such fiabliiry) Ls satisfied ar becomes wrenbrceable by reason Unfired States shall be deemed to hs in [he District of Coium- zny internal revenue tax if- WtapSeoliime. ~- (i) liability Satisfied or UnanNrceabie.-The See- SeG. 6323. Validi}~~ and Priorit •) y 431 Form.-The form antl ccntant cf the nenm refer- r d to m n h r' th ti ll b o U t S :eUry linos that the liability for Ina amount assessed, to ether wan all interest in re t Hereof h hcen f ll Against t,rel tale PerSOnS. e subsec o {a! s e presc loe y ecre a e ary. Such notice shall he valid notwilnsfandilg any other provision g , y spec as u satis!ied cr has became legally unenlorceahl9: or (a) PUrehassrs, NWders Of $eCUrRQ InteF pi law regarding the term er content m a notice or lien. (2j 5ond Aaeptetl.-There is tu;nished to Ina 8if3 M~CIpnIC'S t iedWS And Judgment Secretary antl accepted by hIm a bond that is ctlnditiarred . , , Lien CredRors.-The lien Imposed by section 6321 snail upon the payment W He amoun[ assessetl. together with nW m tralid as a~tinst arty puroftaser, Haider W a security in- aA Interest m respect thereof, within the time prescribed by bresL nleCtunic's Iienm, or judgment lien creditor unfit law (inGuding any extension et such lime). and that is In ream thereof which nreeLt the requrements df subsection (p accordance will such requirements relahng to tams, vorv has been filed b tits Secrete Y rY~ igl Reflhng Of Notice. -For purpose of tins section- ditions, antl torm of He bontl and sureties thereon, as (b) Prat~en Fa Certain Interests Even i7) OenBral flUie.-Unless nonce pf Ike is rattled may be svecified ny such regulations. TMugb Nettee FIfed.-Even enough nodm of a lien im- fir: the manner prescribed in paragraph (2) during the required Sec. 6103. Confidentiality and dis- posed by section 632t has been filed, such Ilan shall not be retiling period, such nobce of lien shall he Ireafed as filetl on closure of returns and vaXd- the date on which i[ is filed (in accordanm with subsection (Q) t ln I t t O (t) Pli>ee Fat Filing NetiCe: Farm.- after the expiration m such refiting period. (e n Orfna l R. U (p Plain fat Fr1rIg--The ndtim referred to in sub- i2! Plaee For Filing.-A nobce of ilen refired _ -file) OISCiaSUre- dt CeMiO RetnrnS and secion (a) 5ibe,bnalEd-- ~ during the required retiling period shall be enecGVe only- - `~ (tgtarfl -inferiti8t(a11 ~ For TBX AdmfnlStntle4 (A) Utder Sete Laws.-r ~ (A) If such nobce M Tien is refired in the ootce H ~ pdrpoaes.- - (p Beal Property.-m the case of real property, in which the prior notice of Tian was ldetl: arM ono rd(im wBidn Bb State for He mumy, or other (B) In any case In whuch,96 days or more prier to the gdvormrentai subdlnsion), as tlesignated by the laws W oak W a retiling of notim of lien under subparagraph (A), l2) Ulsclowre df amount d; outstanding lien.-il such State, in wfuch fee property subject to the lien is the 6~retary received written iniormatian (in the manner a notice of lien has teen filed purseanf fo secbon 6323(1), siluatetl: antl prescrimtl in reguatons issued by the Semetary) con- ' the amount of the oulstarMing obligation secured OY such pi) Personal Hoparry--In the case of personal serving a charge in the taxpayer s residence, if a notim lien may be disclosed to any person who tarnishes satls- property, wtbtlter tangibre ar intaigihle, in ohs adlce of each lien is aLSO filed in accordance will subsectior. (f) factory written evidence Inat he has a right in the properly weNn the State (ar tlfe many or Whet governmental in the State in which such residence is located. subject to such lien or intends to obtain a nghl in 5gC11 suQdiWSign), as d%gltate0 by the laws W such Stab. m property. wNCh eta property subject to the lien is siWatetl: _ a (B) Yrtth Clark UI Oismct Court.-m He office W the cleric m the UNbd Slabs dtsiridl coon mr tie; rydicsl .'-- d'shrct m wteds the property subject b lien is situated. wtbmwr ttr Stab leas trot by law designated one alfim - rdm meets Xe regWralpents df wbparagraph Ml: or - J