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<br />Fxcar~s Fri iptereal Revenge Code
<br />SeG. 6321. lien For Taxes.
<br />n aar trorsct traoN m pay azl taa (IagtKts a fF515a5 is
<br />pay me szee ~.« assan6. nee 2maad !axtu~p anY ana-
<br />ast. a~ttraaf atddaN, at~Yi~. to taa, a ass¢ss:iet p~u' y.
<br />lnpethv with arty Ct55 Ndt mdq dtt:JB to 3ddatai [haaal
<br />Shad a8 a 11aP h taYa N YP. nfleed SCaICS Gpvn da p: G'IP'Ey
<br />dill lgkts ID prOpaty, W.'~Z:MI (Bdi a paeDa31, xlmama
<br />to susM perm.
<br />Sec. 6322. PerDd Df Lien.
<br />ilplass anahe tla[e sp¢cprally !iced b/ law, ME lien
<br />rmDa3ed tri secispn 332t ahaL' arise v me tore tA¢
<br />dss;ssWent ~ ma--~ ;n-a s+,.a~ ctN',an.~e ter the ha~Ltq to
<br />Iffi dmllfmt sp ESSeaSid is a jnd]mem adainSt Lhe Cas-
<br />aayar dt~mdj CG/ Gi Sbc~ t0ainrYi LS sdiwtiad a t+kwraa
<br />aaenfaReahie aY raasaa d Lpst d te?re.
<br />Sec, 6323, L'aiidity and Prinrity
<br />Against Cenam PerSOnS.
<br />~i Ppr4$3SerS, iioidprs IR Secprity in-
<br />terests; MecAae;.'s Lieoors; And JpdgPJegt
<br />Liao Creditors. - Tna am tnpas¢d ~y ntstim ~szt
<br />-Cat ~ :ate i& 3ediR3t sh G~f~asaa, F wr d a
<br />sectway autstst, machank's liana. a IudpmeN !!zn
<br />aeapa mad naict thaeoi whkll meets tea teduacNemn
<br />d aaps~tim d! Aas peen tgatl RY me Sceratary,
<br />w} Protection For Certain Interests
<br />£vexTkopgp Ranee Filed.-Face thwgA naive a
<br />a ties tmpased dY a~trort G21 has Dear, taetr, sue; Sian
<br />Shan na pe vantl-
<br />pl Place For FrUng Notic®: Form.-
<br />II} Pl~e Fa Tfltng. -'THe aa1n0 tetanal to In sab
<br />3d:liar U) sha!i m ISad-
<br />(0.} tMMa Sias L2WS.-
<br />i:1 ntal Prope;tY_ to tpe case of real prcpeny, '~
<br />as erica Within ;At State !a the uWn1y. m aae:
<br />9aerametxal std~nhbat as Aesgnated W tea Iaw3
<br />a sueA State, m whim the aopertY sugect [G me
<br />t~ 's zmwted: x:d
<br />a~tb~~ uPersaul Pr~ercy.-w tRt Case of paspnal
<br />WWHty, whe~er tdGFtW9 IX msdgipb, N :dC erica
<br />tees tM State is tAe Canty, a abet 4aanmemal
<br />snhdFhhnl as dcgnated Ry tot taws a such State.
<br />a w~ch tM Utapeny saptett to the Ikn 6 aaedt8tl;
<br />a
<br />!9i Ckrt a 0.~pkt Caws.-m the dpce a the
<br />torn d Iha tlNfed $tattr$ dmarki Conn la tht ltdtrht
<br />Miailel h tLiah fed IXCMrty SuWeat to Ipt a 5xaated,
<br />the sty has pa C7 raw drsgnattd me anise
<br />w>d~ matte Itt aaaohaa!eat, d m6parapraph Uk-a -
<br />tC} Wxh-Arsratla tit Deeds IN The tHSUCt C Cane
<br />pia.- h the dl"e:e N L1e Recadm a ~ d roe
<br />Ghifki d Cd'emtb=. U t'.x' DraCatY snptecf tp tht !an Y
<br />57aated W the Gepst d Ct bmWa,
<br />R# Saus ~ PIC'penr SuDlect TD Lan.-Tw palp0aes
<br />d CA~raphs if i 3+d a 1, v apati shalt ~ deemed :e ~~
<br />sauated-
<br />{At flC81 Propary.- h t.*,e case W teal er~Aanr, at ;ts
<br />ppyeCdi !a!'a1h1Y. a
<br />fn) Petra^.a! Ptmerty.- N tea case of p?rsor~i
<br />pmaperty, wpaha ;anpWh a intzaaiple, a1 the raslonncc
<br />" d pre taxpayer at the thne the nave of hen is fa2tl-
<br />Fa p::mtxez of paragraph (-: i6!, tea rasi:~nce :! a eN
<br />Gaathn a partnasR'a) seen Ae wxmatl t3 pa Ne place a•.
<br />Waxy tea aea:q:; eaacntha ctrt-e st the n:ssass };
<br />tacasd, and :he ressfa:r;s ai a tavya wprSa res.. ~rn:c
<br />N wdpre;i tpe Gnaad 5.areis snail ce deemed to m is WG
<br />Gis9rt a CdumNt
<br />(ai Tam.- The tan and u-nlenf o/ the aetica
<br />tetanal to m sw~sar.:iab i;. - -~ pe prescnced eY me
<br />Sevetaty, such na.';P shah ~ tip:a : na[waRS".aadt;7 as
<br />ar rFiRisru 7 ts'* :c-mac :~ r~ e ca?ru~*
<br />naee N IiE.
<br />;a} Regoirsd ReiRipq Period.- h me cast a
<br />any natca u1 iren, Ne Iww "reDattC rNithp patotl"
<br />means-
<br />Ai tht c.+e~year Ge::;d eaGop 3G tlayz at:a ;he ex-
<br />psaoon a Srevs ztta tae date m dre assessmm!t a
<br />tAe ta; and -
<br />{g! tea antYaar pcrpd anr~cy w2A the cx: i:atitc d
<br />e Ye.us 2%el .RB CIasE Gi ;::e p~;~`-^°::Cyai¢d r¢' ^,_~,
<br />CGlpd ya SaCh n,A"C k lien
<br />Sec. 6325. Release Ot Lien Or Dis-
<br />charge C`: Property.
<br />:3! Release Ot Lien.- SuR;¢cl c; sacs rsgaWtlpns a,
<br />T.a $aGtt"-y "aY prF::?:~, tr ;:EC;C'~"y T=Y #sa. a :Bt-
<br />tittiate of raeaae et a-Y :sn.L'apasad Wvd Iesp~^t to any
<br />ir.:nnat reuerus tao -
<br />n? Liappar sat~.t,ad a uneroaatatda--Ina saratary
<br />PMds fiat ttte paaarty la the amaa aasessed. tcgeNe: w2p
<br />- :.~ -- a trot tra t. ear tl~ tst;g sa^ate a Aar
<br />- - ~ €' -
<br />Setraa.-y aM ~acaataat t[ pen a ~ cD :hat is rxdkt~tae
<br />~avn itm c -. ~ Lha rr~ asa-snarl. e_ =a'e ~.e
<br />ail IntaBSt m r9aTW_t thttart, wahtt me tan8 G:eRC:~1 M
<br />iaw poet ding any ¢xfeaske IX aacn :r+tt, atd tart e u
<br />ascadadca welt sate ri7naeogms reN;mg to tams, ca:dF
<br />bons, and Yam a tna oard aad sarata<s tAerea:, as aay as
<br />spCSlilad aY S11Cr. rLv7G:Nlar3.
<br />Sec.6703. Confidentiality and tlis-
<br />GIOSUfE Of rf?tLrnS and re-
<br />turn information.
<br />Ik) Disclpsnre Of Certain Retpras and
<br />Retprn Intormation For Tax At9mieistrstide Ppr-
<br />poses.-
<br />d tree A25 peE~l nh+!' pwsa3N tp SBC'.bM1~'na23;IL the
<br />ampudt a the wltsl3rapW aa:p~atwa stewed tYl such Ma
<br />may ha dlaslusad !c ar~r ee.=?` wpn ~ sat'&t~4e!y
<br />Writt¢e tetdenCe iR; t AC !!a. a :YGnI to the ptOprlT saMeet ;J
<br />sbci ilea N aaends t0 U:r:a.^. 3 1 ~'hF m i:,A pry:'a:ty
<br />q! Refiliog D1 rdGtiC&- Fw port^se c; tors
<br />artim-
<br />1716enera! Rple.-Unsss ndice pf lim i; re'pad
<br />m the manor prescriMA h paropraph 21 durtnq tAa re
<br />ppaed teiUnd period, sw.h naco of hen snail pe tr¢a;eG
<br />as fled m me date un WRk d n ti!e0 im accadarMa wan
<br />suesectha (Iji atttr Ne ¢tptN6'fn pt sots tetiiirp period.
<br />i2} Place For Filing.-A nake of Isn ~ettlee
<br />dnfmp IRQ lemned IC'il:.:i p2lltxi ~nad pa m(PCf wC Ciliy
<br />a sLd1 nfA24 G ~ A rehisl u. fns GII:GO .'.
<br />wpica IM prla care a lien was tit¢U: and
<br />pi} h aay cast rA rhicA. 90,daya a mere ahr tt se
<br />date d a retiliya a ta9~t d nee under xppz=aaratvt
<br />j0.t ttt Secretary tecentd wrdten cfltamalia. t~ tAa
<br />mama WesCr~Bd Y~ teautaliads Isaaed o-Y tAe S~rmdrri
<br />Cmcdrthp ] Ctldnge N lee 1'aapdyera fOSt~rse. M a
<br />agice d such ihn h amn fled in accadance wdA suh~
<br />sec;iw d} h the State N whzA such rashetke h taa:ea.
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