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<br />Excerycs From tetereat Reveaaa Co@e
<br />Sec. 6321. Lien For Tazes.
<br />If any pwsa~ laflb Ic Day any tat nepigcts m reluses t0
<br />pay toe same anm tlmaarW, Ne amrwm IlnehrdGq aM epa-
<br />est. BdNUCnaI amount, addppW f0 tat, w assdssaple Ranany,
<br />[Og@tna uiih fitly COStG thM may aCCNe 111 d0ddlpn thEfElO}
<br />s11ai1 De a Iles fi lava nt the Unpep States upon as RrpRer;y
<br />antl rgDta to proRdrtY, witathtx real w pencnai, neicrrginp
<br />' PO SpCn pwson.
<br />' Sec. 6322. Period Of Lien.
<br />L= ana.:~r arE - New fDad `- law, tfe tit
<br />tmposede [y sec!wn 532Y malt arise at ;:;G t,me :ne
<br />assassmdri is mane an3 sh~i! zunturud unto the ItaOiifly !t^
<br />Ne amount 50 assessaa ie: a jedpment agafrs[ iha Mt-
<br />pays: arbntp a^. fit su::h tianifayl b satisiEEd a LVccanes
<br />urmattrceaMe M rEasrm e4 ;apse of tpae,
<br />Sec. 6323. Validity and Priority
<br />Against Certain Persons.
<br />tai PercMasers, NeMers Ot Secerfry tn-
<br />terests, Mec9aeEc's Lteews, AoA Ju~ment
<br />Lbe CrOfflt OrS. - Tte tbn intposetl Dy sedtida F32t
<br />- sdan da de ratR! as agaatst ary pntenaser, Holder a a
<br />secaty .perest, mECdaaic's Iftma, a iu~mGan Ilan
<br />wEdta omit nafcd NdeM whbh meets the repupemeas
<br />a saOSecttan iy? has tmn tibd DY the S~cretary-
<br />tDj Proteetioe For Certain interests
<br />Erea Tbr~gA Nottce Fled.-t?+na NwgD n.±tine a
<br />a Gen Yaposed Dy aeetga eu21 des Dddn toed, siren lien
<br />- aTiad IIR Da s0lid-
<br />rn PWce For FSiitg Nice: Fot>a~
<br />iii Pbcd fa ftling.-Tod' naico referred 10 b suP
<br />usetbn ~t a~G Dp tiNU-
<br />At Uinta Sind teas.--
<br />- (U ~! PttEpNEy.-!: toe Cafe a rdal p: d.'*S?.y, d9
<br />ram ~~a wtN±a t1J gratE (a rho <_
<br />pOt'anmautal eutWwbgni, as rpsquated ~bY the 1a~hs
<br />- - - Ot i~itr 3tsi9. ~ ~rDza Coe prslierty dpTgae'[ td tta
<br />-. Sad b sxuatetl; and
<br />{ii) Paaonai PrtmatY.--4! IM case a pelsunal
<br />_ DrgrafY, rhedta laagmk a tmahpiDte, M and pnlan
<br />^ptln tDe Slue br NE couay, a wrla paanmemal
<br />seddlvbaalA u dasgnatdd q the wrrs a sucd State.
<br />m NhtCA rte property suitxt ro Ida Gen b attuataG
<br />a
<br />tai IbIN Cwt m Dbhtct caun._b fns attce a td.
<br />- plat a toe Uatee States dbsrict court Iw tlld fudichl
<br />dWylCt dl rebt me adpeny eugepl to trod b aductpp,
<br />~tMOey lie 9lW tea aot a W ~agrwted aria olnce
<br />allkt tA0 te.ls aI sahpHtglapd (Al: a
<br />tD; Wtth Hetada DI Deeds Ot The Dbdict a Colum-
<br />bla.-- In Ne orrice a the Aecwda a Oeeds a me
<br />Otstriet a CEWmDm, Y the Mwerry aublect to tDa lien b
<br />shuatdd In Ne District ct t:clumbwL
<br />(ZI Spes Ot Prppaty SuDlecr To Lien.-fa WrCnsns
<br />a paragraphs (lj artl ;<), preRarry snail 4 deemed to na
<br />spualetl-
<br />tA) Feat Propruty -N the caso fit Idai RrOperiy, at its
<br />physkai lacatkm; w
<br />I81 Personal Property.- In the case et personal
<br />prwdrtp, wheNer tanginl0 a inianpiDle, at the resitlaue
<br />W the taxeaya at [ne tpne Ne noUCe of lien b fila0.
<br />fur Wrpus-as pt pa;acrapn ;'<i tqj, Ne residence a a Ct*:~
<br />paatWn ar partnership snail pp tteemed to De Ne Dlaca at
<br />rhiph Ne Rrinctpat daGCUave ditice of Ne a:sinsss is
<br />leafed, and [he :esitknc-- a a taxpapa whps0 IBSidam_E
<br />is whhap the Unosd States snail rid deemed r Da fi Na
<br />District a Contmbia.
<br />131 rwm.- The farm an0 Gonlent fit Na npiiGa
<br />reisrretl to ir. su~ectmn !a) snail D8 prescriDetl try the
<br />secraary. Sucd novice shat he valid notwiNstanding any
<br />aher prcvbiat M taw rwardn:g lire ram a cdrtent a a
<br />notice a lien.
<br />tnl flefliing Of Notice.- fa Rnrpase m roan
<br />aatma-
<br />tuGeeeral RDio.-ua~a_s aexrGa a t~ ~ rdinpd
<br />In th0 manna PresCr®etl fi paragtaRh ,2} wring iDa ra
<br />duped refitioq porfoL sueD t~iCE of Tien shat! Dd eaatad
<br />3e toad nn mg date ~t whtKD S to i;;a;} ltn eCiada=-e w3G
<br />cuDs~twn iii attar tna wpaa~~. a sncn rauta~g Rwiu'1.
<br />+2_t Place Far Ftttng.-A "-"~ a ,.~ +.~~d
<br />during t4E rahaeed refi~T pEriui snd;i De erfaCtgC a;~~-
<br />.., . s _ - - -' _~n is reload - - - - -_
<br />rhlul the R. ror na[e h! iwn was filed: aua
<br />!ai m any teen m x6rt4.,a0 dari a mae Arta w rnE
<br />tlaU a a relinrtp a Hate a Imo under auDparap+aRA
<br />G17, die Smterary reCeiyed wrpttln ir!amaikm n the
<br />manna prescrtbad m tagulati0ns rssuatl DY Nd Salelaryl
<br />Caxarnmp a chamap fi the taxpayers resldermo, p a
<br />naipe a such Gen b ab0 Ipad In aCOatlanM rrdh sub
<br />aa:tpm itt k the Starts in wDkt stmD rastdoned b IxatEd.
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<br />±a) fl~ntied Retiring Perio9.- to me case a
<br />arty nwce a lion, Ne term "reduaatl raNmp periaf'
<br />means-
<br />{A) Na onB-year p&px* errand 30 OaYS atta tna ax-
<br />ppatloa a 8 yEdiS attar [he onto a Ne aSSeaamBm at
<br />toe tax, and
<br />!ej V1s o~year Ramd andap wtN tna expdativ9 a
<br />6 Years atta Ne cipse et rnE pre:°dinp reyaued letdinp
<br />perlpd (a s1A.n mice a Iles,
<br />Sec. 632F. Release Of Lien Or Dis-
<br />charge E3f Property.
<br />gal RCIBaS3 Qt LieO.- suDtECt to soon IepElattor:s as
<br />tnP, SECfe::!y !naY P25GriDd, Iha SeCfetdry may taSl'e a CC-
<br />tn~at8 Of .'CteaSd G: any lii`.n I ip~ed Wph rEapQtt Id any
<br />,etas: at raverwe tax F~~-
<br />(tl ltaDptty Saustied a Ulrmtoreade.-TDe Saeretary
<br />Onds Nat the IiaOttpy fa Ne amount assE5500. topetdar watt
<br />ap intdmst in respect tde;ea, Has Daen tufty satGtMd a naa
<br />Decane mgaly unentaata;le: a
<br />t21 Sod AGCepte;.- Tnwe b rsrnbnsd m Ne
<br />Secretary and a;,cepteA Dy him a DOnd Nat a dwrdpfwr@d
<br />upon Ne pdYmeni nl tM amrmni aSSeabed, i0getha wtn
<br />211 Interasl b Iaapett ihaea. WIt4G1 Nd 7anE wesctdmC Dp
<br />law (mcmding any dnensmn a susD tm1eG a1M tAat b M
<br />asGa~lue wpd seen reQUhed:Erki tealGlp to terms, tu+dF
<br />lions, and Idrm a Ne bend antl swetias tdaratn, as may De
<br />sirectiidd M such rdgpia[Iwfs.
<br />Sec. 6103. Confidentiality and dis-
<br />ctostxe of returns and re-
<br />turn information.
<br />tk;! 6tsctesere cf Gertate Retenls 3aS
<br />RetoTa letDrmat~ Fix Tex Atatstrattsi<Per-
<br />pt~es.-
<br />,_ R ~ meat ~ ~ _. rya. -_- _ x~a
<br />,d lav r..u uaear toed' .nux~slLx rp .,a-r~ 5S2~f1, (4s
<br />amount a toe wilt=zdiap y(ARgtida aed dY s»
<br />mil Dd dISCIOaad id iM Rarsdn •ha tulabMm satbteCtdY
<br />a!tetee arfdtnc~a that us ~9 a ripM b Nd eagerly sutgee! le
<br />xuch lien a mt011St ro obtain a rghi m scat aapertY.
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