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<br />Excerpts Frem internal Ravenna Crrda
<br />Sec. 6321. lien Far Taxes.
<br />tt amy Calm lhbfa to oar airy tea nptlects a retasvs t0
<br />pay me same aaa tktaand, ttx amoua iFncWtNnp ary sta~
<br />est, adm7iatal amount aadxiva to tax, a xsse58at11a pOraNy,
<br />ittpema rich erg coats mat may accrue In adahron mervtAl
<br />ahati ve d Tian b has d tA0 Urtned StaYn9 upon as prApeaY
<br />aaa rtafds t0 aopertY.~whabet , teal a persmal, helmNbtp
<br />to sucA Dusan.
<br />Sec. 6322. Period Of Lien,
<br />Uabsa anOtaa Darn h apeEdkaAr ttxad hY law. Ua non
<br />:....--ed s~-CNm. ~ z t sly! _ ... - , -
<br />assessmem fs made anu" shall continue antl) she Vl~ap1i ~; ?Er
<br />the amaad so assassea (a a IuC,'nant ap.srot C,s '=_x-
<br />paya adslnG out d rata fiavaityi i:- satisibC a McOm;s
<br />aAAntayea97d vy tea.^as W laG~° cy lane.
<br />Sec. 6323. yJalid:ty and Pri3rity
<br />Adainsi Certain Persons.
<br />tai PnrcAasers, RtNders Or Security in-
<br />terests, AlecDaaic's tieners, And Jedgntent
<br />lien Ctedttas. -• ThA iron anposea ar secti0a 6:>it
<br />shall rid be raltd as against anY Durthascr, horde d a
<br />sacarNy Naaasf, raaEnaak's frena. a ~dNment !bn
<br />dradxd toaA rq[ka taxed whkn m0eta tae rpatremeats
<br />d snhsoCtmn BI has bern tfbd DY tae Secretary.
<br />rot Pratett~n Ftn Cartala interests
<br />Erna Tkong! NOIiGB Ft10dr Even masgh nWbe d
<br />a ape impasea by saEtwa 8321 pas vaeit tAe0. suc4 Ike
<br />slue ltd be ratta-
<br />m PWGa For ~iNa4 tfetice: Form -
<br />lit Prix ra Fiaap.-The-tronca retdred to M sAlr
<br />aeUba cal shoe be lNad-
<br />4h) Hader 3Cala tars.~-
<br />iii Haar Pt~atir.-ia tea dose d rani ptopMy, m
<br />' ma Dylan willtE lira SIa9 to the cmnry, a one-!
<br />gaatvamantat sahdirb«my u desyenntad Cy the taws
<br />-ar ~ data b rBkh ma DtOpaiy sahiapt td ~.raa
<br />--. had-#--st:aatak ar,6
<br />pit PasaW fYOpaty.-tn ma case w paaatal
<br />ptApett}, rhema [anWda a fnanpNAe, a one dtka
<br />rxeY me Stara to the curdy, a aha paemmental
<br />atlDAMbknt am aesgnated q tea taws a once stela.
<br />Nt trAYCA the Ottipatyt tmpett to ate Ibn Is sitaatwr
<br />a
<br />tel WN Gyerk at Dlafrld CouA.-N tae otifee d the
<br />Croat d ate ihNted Btsroe 0butct ctwrt la tM pdktat
<br />dbUbY b elCA me tbePatl suDiaet to eat u sttxatea
<br />`inut~ the Bud has ear rod qr malpaataa aaa alka
<br />Wke sleNe tM npNSdeda d aeBpaYapraan !Ak a
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<br />X'l d ~.ronAn"" Cf 'L7 ~7~ 'T ~Y J ~!I
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<br />ma4 it {`;ryt[,trr{ ~{
<br />A ;; Ora^te?_
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<br />U'•fT" .... .w ~ N C~ip ~I
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<br />(CI WNh Beeada rn Deeds 01 The Bistrkt vl CaMm-
<br />bla.- b Ins cake o? the Aecaaer N Beads a the
<br />BYatrkl of Cvtumo+a, h the property su0}eot to the Ibn b
<br />sAUaxa in IhA 0.~sueY of COlumbfa.
<br />{2i SNUS DI Property Subbc! TO iron.-Fa purposes
<br />N paraprapns (11 dntl .4;. GtppArty snail be deemed t0 W
<br />shuateo-
<br />lA! Beal ProGOrry -m t:~ case oy real property, rt its
<br />phyakal Fodazipn; a -
<br />SBI Personal PrOpertY - h the case N Dasatat
<br />atgerT/, whemer tahpiC:e a intanpfbla, at the resitlanCt
<br />d rho taxpayer at :eR time the notce of lien s tAed.
<br />fa DarDases vi t>.va6raM !?i.B?, Na resirtxrtca M a ca-
<br />part:a ~a~, ._.. deen:ad t0 be the p
<br />wnka„~t'A p:mts;.al ExACaiNA ptf.LB OC [;a8 WJ3;nES$ is
<br />tccateQ and the fesidanEE ut ._. taxpayer wndse resipEnce
<br />R waaW! the UnttOd 3tata$ Shall b8 deemed to bs ~ mA
<br />Bistr~t N Caa:vbia.
<br />(3? Fam.- Tae tam antl content of Bte raicc
<br />retaratl m m suasatlDn tai saati oa preSCriCnd ay ac
<br />Secreary Such nOtkG span Ck valid notwimstana;ng any
<br />othw prarisi0n pi law regaraesg me toms a Emtem nt a
<br />Hotta d Ibn.
<br />tdf RntiiiflQ ~ lietice.- fa purume d m,
<br />section-
<br />ntGenera4 Nnb_--UMess notice At tcetr ~ rataa^
<br />of ttie mania aaaerwed b patavtaph (2t dOrinp Inn ra
<br />aUYad rotAap petmd, saaa ndta's Ot lien Saai+ vs truatad
<br />ns iiibe en the date m whki A b lead t!n adcadanca wah
<br />sOhsettiaa r11 aver tae eapiratian d such rattling period.
<br />~1 Place far flRTts.°=A aNka a tied cd,Ip~d
<br />berusg ,*`te rt~aited ra!iic period Shari ce efteairea miy-
<br />~i 8 such natka ct !inn is ratAed i^. tae attire a!
<br />e~ te>, ,~ abr ,~r~ C !b? was tbe4; ann
<br />ioi b am aria b tHrcq, ~ bet's a max prig to ma
<br />beta N a retiibg _ d -r.--uteri d i~a aerie saiNarapratIXt
<br />iAA Ina Secretary seCeiyed wratat aaamata~i i~ the
<br />manna( aaswsa80 a regawtaalS Issued Dy tae Sacrata;yi
<br />eoncaninp a Masge m tae taxpayet'e rosidance. rt e
<br />ilatlae d eDCn lien le dISA tAea lit dCEadande wah 3AD
<br />section Qt m !ne State a wake such [esdenEO b tacatea.
<br />{
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<br />tai Required RetHinq Period.- ~ the case d
<br />any aaka N lien, ti:0 tam "tdtuired raldbg polar'
<br />mearb-
<br />tA{ the me~year Dared and'+np 30 days aha tae ex-
<br />ptlatmn of 8 years 3nw the data W ihn assessmara d
<br />tae taz, aml
<br />I81 tae mtPyear periva dndm9 wAn the exDaaaOn d
<br />6 yeah afla Itte close of the aarc~a reevheQ t~Natp
<br />period to each r.ON:e M Ibn.
<br />Sec. 635. Release Ofi Lien Ur Dis-
<br />ehaf~e Of Property.
<br />ter{ PelwaSe Qi Liea.- Su_n_iaEt to sucL ten_afauo:s 1s
<br />the Secre;xy mar Dre3cr;F_^,. 'he S?cretary may $eee a ter
<br />tttitatA ; rAtea;d d at`i Ben ~r:v5ed wda respect is arty
<br />internal reremre tea a-~
<br />ni ttaettiry SaBSrxa a UnoniaCeatpe.-Tae Sactataty
<br />ibd9 taaz tn0 ttaaNMY to tae amount assessed, togntha rNh
<br />alt interest m respect ms:eN, rtes DeeO taNy sattstyad a vas
<br />ttevome Iapatty unentaceat&e, a
<br />c'r 8~~ Ac-cxGrad.- Tha:a Is rx`zsned to tea
<br />Sacraary aria accepted by eta a va!d mat k ctvsdatmea
<br />upon tea oayma+t et rim amaaM a3se3sad, tadema rah
<br />aN interest N reepflct thetCd, ranar ttre tarn aebartLed br
<br />taw !hte97dtry airy es[easWe d such thee), and mat is at
<br />3CEaddNCa rev Sach tC.taMLmemi rE;at:ap {0 teia:S. GOa~
<br />twos, and tam d ma bmQ and suraiss taaaan. as ma? he
<br />specttled 07 sack rej7uia:rana,
<br />Sec. 6103. Confidentiality and dis-
<br />ctosure of returns and fe-
<br />ttifn infofm3tltift.
<br />(ki tiisct~ara or Corwin Remoras and
<br />Reinrs laformati~ For lax Ada-iatstraibta Pnr-
<br />Rsees,-
<br />i?'. C~tt;•c'__( at ar'k~a.^.S c} 9Uf4t~'•-,^~] G8n -SI a °[s'e~
<br />tQ Hni1 vas , tiba pu_+suna to aeesea 83i.~ttt tae
<br />amarm d tbe vNtslaaQmti oaNnatwar aaNp`ad vY any Nan
<br />-~ t3 anr_~+3d9 -ice fiti'XiSNs a3`a°t~Fr
<br />riiltaa artrWxa roar he has a rght m ~ DrapatY stlojeai to
<br />sµ!:n Ilan a anaag t0 Oahirt a rat m sttW aoDer$-
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