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<br />ERCOlpt3 Ffem Mternal ROVenee Cede
<br />Sec. 6321. f.ien Far Taxes.
<br />% any persw Ilatde to Dzy anY tax neQiecls er ratuse3 to
<br />pay tAe same alto demand. the amount !h+cWelnp zny mter-
<br />Est, additipnal amain, a~aion to tax, a assessaCk pena%y,
<br />toQSther wah any ants that map aa:ae in adtld!on thaetei
<br />". ~ 3 :. ^. ¢! !..- M t~ ' nAEd 5....... ,;Dana MrryERY
<br />artd rgMS to propsrni, wn:;;c real a aprsoral, .a81orIQI!q
<br />to sucA Dersm.
<br />Sec. 6322. Period Ot Lien.
<br />Un.ess ar+aher bat-e is specRkaliy tu8d by law. the 11>ry
<br />tmDG58d Lry sac[kn 8321 5na% zrtsa at the time i0E
<br />a33PSSinBm k made and shall ca^~tinne unid the liabilHy for
<br />the amount so assessaC Idr a IaL,ment apzmst iha tax
<br />pays arlsmy Out d SECh llaoll%y; t5 satisfied a Uecomer
<br />arMMdt0Ea078 try tEE5011 M lapso IN ihfln.
<br />Sec. 6323. Validity and Priority
<br />Against Certain Parsons.
<br />ter) Pnfchasets, Raiders Ot Secnfity In-
<br />terests, Mechanic's tienors, And Jndgmeat
<br />lien CredittYrs. - TAe lien Imposed by sectla~ 6321
<br />sha% nd be valid as a;tainst any DurcnasEr, holrkw a a
<br />sr"a!ty mteras€. mecAank's liana. a ArtlrmEht ihn
<br />credos umd ndka thaed watch mtsets Ind reganemeres
<br />d 9naSBCtiOn n) Aas neen fliBd DY 1118 Secretary.
<br />tA{ PTetOGtiOn Far Certain IniOteStS
<br />Finn Thenq: Ntdica Fllad.-ex~ dr~A Eaka i7
<br />a Nat bnposdd AY seC[gn 6a27 Aas 4eEn ttkyd, > ~.A Ian
<br />n na :~ _a!ro-
<br />as Place Far FRlne_ Netlca: Fet>a---
<br />iti PiaCe Pa FIIInQ.-Tae -ndtc8 rotated in q snD-
<br />s~Udi ;aj sAaB ea fddd-~
<br />NI Under State Laws.-
<br />!II float PropatY.-m tna cads d real DreDetty, tv
<br />ale oftke wltnin InB Stara (err the covey, a aAet
<br />Qwarnmental suhdiosKml. as desgna[ed M ins lass
<br />of such sate, in whKn tna D:opaty select to t::^.a
<br />lien a saWteG arM
<br />tiq Personal Properly.-m the case d perswai
<br />prr!peny, wnetha targPob a fnlanpide. m one dace
<br />wpnin tAe Sute to Na county, a alha pWanmenixl
<br />subdWpgak as desgneted by the taws d such Stara,
<br />h wnkn tAa primary subJect re ins lien is situated:
<br />a
<br />161 Wad Ciak N Ofstrkt Court,-h tAe ottke d the
<br />Clerk of the Uahed Sidles dl5trkt Court la the !udiciai
<br />dlwitkt h wn":A inn Oraparty segec! to Unn rs souated.
<br />tyneMrer the Stara nos nd by law desgnated rp+e alike
<br />whkn meets the ropttkaMms d saepanprap4 Wb a
<br />M! With flecader a Ueeds aR The Dishkt a CoWar
<br />Wa,- m the onka of Iha Recaoor d t#2QS IN me
<br />Disfyki o! ColumDW, n the awatY sudeet ro tke lbn b
<br />seaatnd in Ne DisUkt of ColumDa-
<br />i21 Sans Oi PrcperlY Sublect TD Lien.-fa purparas
<br />of Dan,'yrzDhs (71 and (4). Droperry sdal! 9a daEmsd td pe
<br />sauated-
<br />tA; Beat P-mpem,.-!" !its asn of wM Dtppo+ty, at pe
<br />cilYSkz1 1CCa:tm+: a
<br />t8f Personal Property.- h tAa Case a Dasonai
<br />prdterty, wAether targibk a inlanQiC'E, a: ttw res:rBnce
<br />of Ih8 taxpayer at me lane ina ndka d li;a >S f%etl
<br />Fer palposes n! Da;apraDh {2;;81. '-Re rasydenCB a a ca-
<br />paatien a Dannersnp sAaY, ~ OsEtned to 04 the DIZCa at
<br />wAkh tAe prlnCipai exaCat+e artke o! Ure basmess is
<br />Wcated, and tAa reskterwe of ;taxpayer wAdse rESwasCe
<br />iz wdAOUt the UnlteO $FalEa sAaU 68 deCmed to Oe !n tlIG
<br />Distrkt at CdumNz.
<br />(3{ tam.- The corm and cmtant d me notice
<br />retened to nt sunsection la} shztl be crescr!AeC by Ne
<br />Secutary. SuCA ndka snail bs ra!td rrtwnnstandinq any
<br />other prov~lon err taw tEQardhp the tam. a content of a
<br />narks d ikn.
<br />!Qt Refriing tH Notice.- fa paNaso d this
<br />sxih~-
<br />;;;General Rnie.° Utrmss ddke of lien h roiNnd
<br />h tAe martn6Y DreSUWea m Daraaat.M (2! arcmQ the :~
<br />4uknd r1iNOQ ~>Ld, gSd nidL@ Ot Reg shall Aa 4c030_r1
<br />a3 (Netl On %re (fate On whkd a tl fNBd 110 aCCarda0C0 wild
<br />saga iii attar id8 axpkatiwr at sued rani' -irry Darind.
<br />RI Place Fot Filinp.-A nake of lion retired
<br />durhq die required relitmp perktl shah Ds ehecthe aniy-
<br />(Af dsuch nakn at Ik„ k retired in tno olticu :n
<br />wAkA Ne Dria narks ai lien was filed; and
<br />IBI m ant seas m: wAk4 8U a~YS a mere Dr,or :o !en
<br />oats al a renihq of ndka d t~ uada snADaraQraDn
<br />IA), the SECtetary recBlyB'u wrdten In1anlMioa ih in8
<br />manner prasti168d h repulatlons issuetl by the Secretary?
<br />corkemutQ a sharps h the tazDari't's reakence, it a
<br />ndka of such flan is also fitBd h accadafke y/lln snir
<br />sactkn R) h me State h wAkn suck rssidtmce >5 looted
<br />'` z
<br />;`s ~
<br />~.
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<br />t81 Re~ektYd Ratnht$ Petted,- ht ttw case d
<br />am/ rrotkn d .tan, tAe tam "rewired refaktp perrerr'
<br />mrass -
<br />AI :nC ate-year Derbd E?tdsq 3D eat- arter the q-
<br />paation m syears ana ins acre ct ,~, xssessmeM d
<br />Uie la;, and
<br />;81 and a,E-yxat ported ed%tq waA c,E Exp§atMn of
<br />rt yeara alts ty! spna IN tkn RaacEda!Q .-.-_.e tr
<br />~erfod far such aatE of Ron.
<br />Sec. 6325. Release Of lien Or Qis-
<br />charge t}f Property.
<br />ia; Re!Ga"aB err Llen.- SaWe::t to such 2pvk;ians as
<br />the SeCrtna;y raY preserthe, 1Ae Secretary may r<sue a cer-
<br />t%karo a1 retnasE d ant Ran dnD9884 witA iEa~OF 40 any
<br />idemal revenue tax n--
<br />(t! LtatdRry SztisRed a Utteni4rsaCte.-Tire SecrNary
<br />Rrms that Ne liab%ay is thn amount assessed, tccriha wan
<br />zii mtemst m respect Ihernd, Aas beEn fu!y satisiktl a Aas
<br />Ae^_oma laQasy enantorCeade; dr
<br />2; Bond Accepted.- :Rare a hrn5hed to tan
<br />Secrdary and aCCepteO Dy him a bend Nat is aartdhkned
<br />upon LAe payment of tAa amount assessed, tdQe;na vrkk
<br />a:l mtaeu h r85D8Ct tAereot, wnAin the trine aesGtbeC by
<br />Hw fuktuduq amf extaasien d suc11 ttmEl. amt tAat is h
<br />acCadaztce rrkh sucn rsgnkemams ~taihQ to Sams. ckedt-
<br />t>rms. xrd ??rm o! es. z.d yaratHIs ih.t.~t y, ~• Nat ~
<br />apeCl"=IOd p) 54'On teQnla[fOne.
<br />Sec. 6t Q3. Contidentiatity and dis-
<br />cfasure of teitttns and ~e-
<br />turn intarntatitxt.
<br />(k! 4isclesero ~ CO!t'ba Ra47~ sad
<br />Retnrn inhumation Far lax Administra<~ PAr-
<br />p0ees.-
<br />!2) Dtscksure of amount of oufstandMp Iran --N a nake
<br />41 nett Ms been Rled Rursuant in section f3:3`ti mE
<br />amomt o! inn aatstandlnQ oaipafbn sECUred AY suCA uEn
<br />may ba dbcgsed ro etry Dersw who ternistlns satlstactary
<br />wthten evidence that ha has a rqn[ h the ptepery suDlBCi i0
<br />SBCh 1180 a tdenCS t0 Obtanl a rtQAt m'aDCh properly.
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