|
<br />h
<br />~a.
<br />s ': '.
<br />
<br />f h'~~'~d
<br />l~~~r~^w[3 r~l' ~', WAGS v~
<br />':S~B'!~'.~
<br />l
<br />1'
<br />a
<br />f~t. ~'
<br />
<br />'~~
<br />I
<br />11 1R I~ ~'. ~ ~
<br />•
<br />g
<br />"
<br />~
<br />p
<br />~L'nwr ~~'~.,.r ~' 1~ ~ ~1 + If
<br />B1L 1 j ~ -~ ~ ., r~r '.~
<br />
<br />
<br />v
<br />m ~1 ) "'« utp
<br />~ ~ t~ ~ -
<br />i` o
<br />i ~ ~
<br />~ ~ C i
<br />
<br /> -1
<br />' c
<br />
<br />~~ i ~ -
<br />~~ ,.~ j
<br />~ GPI t0 3 3 ; ;
<br />~°" 1( ~
<br />
<br />1~ I i
<br />11 r a f f
<br /> ~
<br />3 ~
<br />
<br />ii
<br />!i a
<br />it ~,~ f
<br />~ o
<br />
<br />~# ~~f?Eu,r•; z,=~~, !
<br />
<br />!~
<br />Excerpts FraiA teternat RevenDe Gode
<br />Sec. 6321. lien For Taxes.
<br />n any ;tenon Iiah;E tc D3Y anY raz ngleds er reuses m
<br />Day the sass after demand, tat anaata {inc;udinp any inta-
<br />Est, addia!cnat amount. atlditim [n tax, a assessaala Penai[y,
<br />topethar with 3ry acts t.Ra? may zccrue u, atlddiEn taereta)
<br />shah ae a t~!in taYW ,pt the Utrimd Status uDU aC Dtoaerty -
<br />and rglns tb Dropewy. whaihM real ar Personal, helenpBip
<br />m suca pErmt.
<br />Sec. G322. Period Of Lien.
<br />- r..'053 Whet sDewGk .-... !iaa
<br />~setl Gi sactia,~~E321 sha!I~'~i,>aily5i.the ;Grc
<br />aSSe55mEfi[ w msde and shaD eao;ircz :; ...t '.fie ea8i:!Y ',u,
<br />tPE ama+art sa assESSEd tm a Iudq.t!znt =.gaisst t+= !ax-
<br />6aYar aris!;:g o:; nI such iiaapity! s saii57!ed t+ ~-_naxes
<br />~RQR}INteaMe nY i~aSaq d 23DSE at ?!me.
<br />Sec. 6323. Validity and Priority
<br />Against Certain Pt:rsons.
<br />!a) Parctiasocs, Holders GL Security In-
<br />teresis, +~ochaotc's Lienars, And Jodgmont
<br />l~n Creditors. - me !ten trnaosed >:y sac,!c1 e32t
<br />slap nd ae raid as apamst any Purcaaset, aoider at a
<br />aectuRy haterest, merhanio ~ Ikna, a (odpmant tkr:
<br />crppa nail niaka ihered whka meets rho rc-pukomecis
<br />d subsedlm+ (t has teen Iietl ay the SacrEtary.
<br />Nt Protectioa For Gertatn intorosts
<br />EYea TgpCgti NY>dtGe FikG.-E+r~ miYJpn natkE d
<br />a lien ar~WOSed aY smtian 6329 ass been tied, Baca Tian
<br />sash nd tro Yaiid-
<br />aa Piece Far Ft'ting Notico: Form.-
<br />S1! Piatb'FOr Fitiep.-Tae nINice 2tEned to Nt sutr
<br />sectHn ia7 sasp he li',td-
<br />tal Tirt~r Stara t.aws.-
<br />}t Waal Prpperty,-tti ma Case al tial DtapErtp, le
<br />de "._ within . -. fM the ta:xp -
<br />pPYe+nmenial wbdN!Simai[~as dg54nated by m8 taws
<br />aT lnCti $lale,- H wBka iIm Proper r• sPtNEet to the
<br />Wed /ff sdsateat and
<br />tin Rerdtat ProDdtY.-Gt the case d Parsmz!
<br />Gropetty, adieWer tartpibm a MranpibH b one unite
<br />wiratn the Stem (a me county, d cn!er pu~Emmentat
<br />suatlwisknl. a5 tlesgaataQ M the taws d scch Stara,
<br />in wake tae arttDErty sudact [a dtE lien a ~Mii*atEd.
<br />d
<br />{BJ Waq Glmh it Dlstrkl Court--H tae onke d Ue
<br />UmM d ate Un4ed States Oastrkt court for tae tENCi31
<br />dlWrkt b xsbka me prgwrry sadect to Wan m sduated,
<br />rAietreesr the State ass na aY taw deagnated one uttke
<br />wakA meam-tlp reeneemetrts al subParWiraa9 tat a
<br />iC1 Wim Reeader 4b Deeds a Tea Drsvtct d CoYr~
<br />aia.- k the dike M the BecddW d Dads d the
<br />6lstrkt of CdnmMa, Y drs Taapaq eroded ro >ea ben a
<br />siatat?d ht tae District d Cahtaabia.
<br />!21 Ssus Da Prtffierty SuTdett To resit.-td Gu,DSas
<br />ci DarapraDag It) antl i<;. PrmertY shoe he dermeC to ha
<br />s~thated-
<br />!at Rest Prapc~y.-~ the toss d ra,t amPerr, ffi ns
<br />physkal lotatim; a
<br />..iB) PerSOnat FtoC9rtq.- at the caie d 7as^-cN
<br />praprhty, waetaec prgwk o: utwr2Aie. at ~r_ :e:i~r,e
<br />Gt Ina tatPayer ai Lha tone the adtca q Iran ~ 7P.te.
<br />Pcraibn a Partro::Ay; .Shat ue deco to ae ttse Gta~e a.
<br />which ihE Dr'mt!pai exetuticE dr~z .t :Se n.sa?sss a
<br />!crated, and ttw rts~Ence a! a to-aay.~ wxs? rasiie~e
<br />!s wdaoi;t die !;n:?Ed $IatES ahaD is deE?Ed tt M iG ra^-
<br />D!sir;ct ei faWir.Erz
<br />i3) Fmm.- Tae txm a,,d coarse? d ute iu;:ita
<br />mlerred to ifl saLSettim raj shah De Dr%tr4^.ed by ,he
<br />Secretarp. Such odke saga be raVid natwGastatr~r+p z+ry
<br />o[ad Drarisba d mw rtgardmp tiro f:;m a caniam M a
<br />adke d Ilea
<br />Lr) Reftlieg or tdoltGe.- Fd Durrase d pis
<br />secnm--
<br />t;1 General Refo.-Un!ESS nd"cE m tier, 6 reterW
<br />w Ure meaner Crestrked m parapraaa !2} dwinp ma re-
<br />quired mt3atp PertEd, suaa rdka d ikn saaG be trEa?
<br />as ldad on U!a dart rot waiCh a k tiled im aaemdance weh
<br />snbsecthrn n;i attar !aG ExPtratian d snCR rafBSg Darr.
<br />R) Place Fer Fttteg.-- a ndke ar ray re{iled
<br />d.:rurq tae roquketl reftl=W Gar!ad saafa ha Enrxtna rorsy-
<br />,.: s Guth :!ak2 at fxn ~ re!i'zd .vo Enlrw !°
<br />wake the Prwt ndka d lien was rirv0: and
<br />tBl in atq t~sa n-wAxA, gtI days-py roam trnr to the
<br />dam at a mtnhq d narks M ibs ttdler suhparapraph
<br />tA; tlm $aeratary received wrbtar hrtataatkn (s me
<br />manner Ptesctibetl in iepupiHns issued M me Setretaryl
<br />crosarninp a cna7ga w7 tae taxpayer's tesidercs, p a
<br />notice d suM IHn is also tiled k accordance was wit
<br />sectidi nS w the $ute k wake sutb rosidente m Heated.
<br />tat Re4eked Rte! Ptxbd.- a the case d
<br />awT adce d hew. rata tva lepwte0 retYatg pdi7f'
<br />ewans-
<br />{s? was xmeyoar aednd rteWaq 30 Jaya error ;ae m-
<br />aeMian d S yaats antw IDs daG d the assessment C
<br />tBe tta. LW
<br />!SS the awe~rww ?aUd enAea rlwt wK e~tstsn d
<br />6 Yes ana*. wx cios.; d the Rcadinp tegwrd te!amp
<br />~1ad td ski axy'~-.e IN ioa.
<br />Sec, 6325. Rafease Of Lien r= C;
<br />ctrarge Of Property.
<br />'a; Release txt Lien.- guppd to s.,th rrpa4r.:ns zt
<br />gar SECr~aT "-=i e'escrErs. tae Ssuataay ieay tsac'e a i5}-
<br />taCrie t1 =H!!;.e ~' Sty Ben farposed whh tes^ett ?n am
<br />aeema! =erewa tax 5-
<br />i'=i t~~Tay SatiSfieE d Deeat(xtaaiae ~-TM Ser:'etary
<br />f1~ w~ tt•,e tiahlWY tat tae a*-wun`- a;,rsse2. tap9<rsr w'in
<br />ad hnx~? Ir re::Dect thMEd. tae rata: 'y satisfad x reds
<br />2i t&arv= areL'ad-- Thal b turntttred `-a the
<br />Sacmtaty and aae.T~txa; ar huo a ~' ?eat a ta~iaixaiEd
<br />4paa 2h0 aaYmeet d the aaaont a:5assad. Fapedte: was
<br />art eat!xeu m rssGect thered, xYdhb tar. retie Drtstri,,ed ay
<br />Saw lmaiaaQkrp ae7 ExrE.:sWe d SwLa En€Ei, sad Fnaf i3 ?.^.
<br />~ddarra we! swth tngsL•ewtx',.s xatats4 to terms, cars:
<br />rims. atM tarsi d the Oand aed Se{f:~s taEreEh. as may :•s
<br />saecifxA hr sn~ rY:atatlaxa-
<br />SeG. 6t 03. Confidentiaifty and dis-
<br />Gft~t3ie Uf tetttrrt3 dnd re-
<br />it{trt inftxtttatitut.
<br />fk} D#se~sere ~ Garrote Rstetos aed
<br />Retarn tnfa[~atfea Far Tai AO~intstrati~ Par-
<br />pases.-
<br />!?! [xke!ax~ne M 3s~:?~ M n _ ~u+n-5 Im _ .. -
<br />d ttarx has been toed tuasaa?kH section 6xsia,~Mpe
<br />anu>a¢ d d,e ~tsptxG~ etwesama sx~~ ~-- -
<br />mar be titcimao ro say oersew Mil hwwuhes satiststay
<br />rraten eYtdetrce wilt ae cps a tqm re rim DrtraertY satyr to
<br />snob rise ff eaends to abubr a tgMt Fw secs yraaartY.
<br />• ~ f
<br />
|