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<br />Eacerpia From Mtaraai Revenue Cede
<br />Sec. &321. Lien For Taxes.
<br />p arty parser lia0.'e fa peg anY tax naplact5 a refuses [u
<br />pay the same after deman4 the amain {mcWChp arty mia-
<br />esi, aCtlHimral amamC iMlRlan ra tax, a assassabb peaapq.
<br />ttgatha with any costs Uwt [day accma to adtlnpn thaetol
<br />she a Her. a ! .: ~ t`- Stag. uD~ aA
<br />aml rriphts to p:apetry, wiret?iV reJ;1 a pOisOnal, belonphQ
<br />[a Sa:h pa5a1.
<br />Sec. 6322. Period 0f Lien.
<br />p,^.,Eas araha data is speapkalry idea DY taw, the 'ten
<br />:arpased erg section 8321 shag arise at tn0 tune the
<br />assessmem is maae and shag canlinae until Na tfablHty tot
<br />tbE arnatm so assas~ la a lud7men! apamst the c
<br />Oaya arlsagi Dui at each :fabiHlyi is satn;tied a becomes
<br />unaniaceaaa by reason a IaASa a time.
<br />Sec. 6323. Valid-ity and Pr-sority
<br />Against Certain Persons.
<br />tat Pnrchasors, Holders Ot Security In-
<br />terests, ANachanic's Lienors, Aad Jndgmeat
<br />Llefl Creditors.-The lien Imprtsed try sec[ian 6321
<br />snap na be valid as apamst any putcltasa, hatla a a
<br />securay htaest, mahartk's it0aa, a {adDmeat tbs
<br />trades utrtH nn[ke thereat rhkh meats the raQakemCPxs
<br />a anbsaakn n) has beat fApd E7 the Secretary.
<br />to) Pratectioa Far Certain Iflterasts
<br />Even 1heuRA P1~ICe Filed.-€van th~-h dame at
<br />a ~ ImDt~ Hy s~taat 132± tus Deat tae4 sacit Ilea
<br />seas as Da vaiat-
<br />nt Place for Fdiag Moti~Q. f~a~ --
<br />(tj Puree "ra Ftiir~.-Tne rmttca rEtErrOd to at saP
<br />aecth35 (a) shag it tibd-
<br />(A) Under Stara lavrs.-
<br />tU Hoar PtppeAy.-m me case d real aopatr, h
<br />erne ottka rrthin toe State la the county, a aher
<br />Ooranmemal subdivi51on1, as d~slgnataU try rite t;as
<br />of sucn State, In wnkn tna p:opaty su0tect t0 rite
<br />Ilan fs sauaMG, ana
<br />{Ili Personal Property.-tit the cane a personal
<br />prrtDertp, whatha tanp~a a mtanpHUe. bone atica
<br />rants the State la rho catnty, a aher paemmeatal
<br />snbdwfabal, as tbsipaatea oy the bws a such Stara.
<br />h rakA the property snDlect to [fie ban n spuated;
<br />a
<br />(ei Wan CNrk el Olahkl (ianrt.-k Ina ottke a the
<br />clerlt of ine Unped Stites dlstrkt turn to the ludkbl
<br />dbtrkt Nr wh':h t~ property sa0lac! m Ibn b savated,
<br />rrhenera die State hu not by Ww dasipnated eta Ottke
<br />whkn amaa tM teartemema a anDpataptapb IAk a
<br />(C! wnn aeeadOr a Deeds a me obhkt of cannn-
<br />bla.- U the ottke of Ue pecada a heeds d me
<br />olstrk[ or Caumbla, p ih0 ptepertp sages ro tae Hen b
<br />squared In roe Cishkt of CaumDla.
<br />(21 Spus Ot PfWerty SuDlecl Ta L'en.-ra Gumasas
<br />of pat~u:aphs (ti and ;4t. Draretry snarl Da deemed t0 De
<br />snuated-
<br />rA) prat P!ape!ty.-n the r~yg .d re~J prtm?+tY. at tre
<br />DDYSkz! iota:ion: a
<br />lal Personal Property.- h th0 Lass a Dersonai
<br />property, wheNa taApiOb a intatpm:e, a: the reslCatee
<br />a the [axpaYa at Uta tkae the Hake a hen a flied.
<br />Fcr purposes v! pa:agraDh 12f lel, the rasztenea a a da-
<br />paanan a partner5a,p Shari ~ deemed t0 a4 roe DtaCa at
<br />whkh [ha prlnciDal axacarre Ottke or the Desmass is
<br />faceted, and fns msirbrke dt x taxpayer wnesx reStdech:e
<br />b witltat the ltnRed states Map Da tlecmed to Oe h the
<br />etsvkt pf Caumtna.
<br />13) Fam.- The toml sad centeat a the notice
<br />referretl to m Subs~tlOn la{ chap be Orescr;Ded by pre
<br />S~wtarp. Sxh Hake snaH tin rzHa rwtwthstandinp any
<br />other Orariskn Ot taw re•;ardma tae tam a content a a
<br />Hake a Ilan.
<br />iDf Refiliaq of NoliC®.- ra vmpnsa vt mil
<br />ssr'~t-
<br />(iti`seaeral Rnta.-Itabss Hake a HOn b re;~d
<br />m the mtnaa asscrhed m parapraeh (2t Mlrmp tits to-
<br />ttuaM te!st~ pared, such rnutro a !!ka snap bb UE~t~
<br />as reed on the date as wnkn a b flied tin accadande watt
<br />sa~xtimr piI after the e~Datiar a sttOh rE(paq pEtrotl.
<br />1'21 Place For Filinq.-A Hake of IIOn rased
<br />durMW dte repaired relipnp Darted shad De atteptne pnip-
<br />IAi H such Hake vl Ifen m fettled kt Mo etfic0 ;n
<br />whkh the ptla notke of Ibn was hied; and
<br />(B) h any case m: wnkn, 9tt days a mere ear :a Ina
<br />data a a rotHhtp of Hake aT pBn under auDwragraptt
<br />lAk the Secretary received written intamatiop Ih the
<br />manna[ presul00d h rapulatbns isauatl Dq the Secretaryf
<br />concemafp a change Nr the tupayei s resldatcs, It a
<br />Hake of suca Ilan is also tlNtl h accattanca wee sn@
<br />section nl at pre State h rlrkh saga rssiaertce 15 Iocat4tL
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<br />t3) Re@nh'ed RatRtag Perm-- h the Casa a
<br />arp aakfl a Hen, life lam "reduned «rdnq trertod"
<br />W! the vno-ysar Amfod eMmg 3U tlays after the ex-
<br />paatlon nt ~ years ana me eta ~( tna 3S;a'.SSniad a
<br />rite [ax, an+_
<br />i9; UC are-year paldd emptq wan th9 exp§atkar a
<br />R : ors arts teE stale dt the gy{~edH~ reenl!pd r~HOd
<br />Dated for such sake a tea
<br />Sec. 6325. Release Of Lien Or Dis-
<br />charge Of Property-
<br />a: Release Ot Lielt,- Sutr;~t ro s:un requfxrtans as
<br />th0 Secretary gay D:ascriDe, the Secretary may blue a ca-
<br />tttkam a fatale a soy f!En OntwsEd welt respect to anY
<br />fntemat revenue tax p-
<br />(11 t-kttihty Sallstled a Unsnpxceab:a--Tae Seereiary
<br />ttr!ds that the IiabHp'y fa ine ammnt assessed tapatha wtlt
<br />alt irsterest m respect thereof, Has Deer fulry aailsfied a has
<br />DECOrne iOpaAy e'neMa2Eaas; a
<br />i<) 8artd Accaptetl.- rhea iE Surntshed to d1E
<br />Secretary arq accepted by DNn a pond that b condahnat
<br />upat the payment a the amount ase0sae0. tgleina[ raa
<br />aA lataest m respect taereot, wpntn the twee aasctAted DM
<br />lar {Htcladhq arty axtetsNn a strGt lane), and IIWt b h
<br />aedad'AICB rah SnCn reDeaementa ratatma to term3, e~~
<br />taArs. and tatm a t>a &aM and caret ttt~acm. as °~ay ~
<br />8pedpbd hq Saad reQntapall.
<br />Sec. 6103. Confidentiality and dis-
<br />CiOStlfe f3# fetUfnS attff fe-
<br />tEtfn ift#l~~tatitiil.
<br />tk! 1lisCteSere .~ Ct~Ls Rr~ sad
<br />Rstarn lerttrmation F~ Tax Adattnistf~~ Pnr-
<br />pesat.- _ _
<br />t2J nbClosmw A amount a outsta+tanq lien.--11 a Hake
<br />of Ibn has Deep itbtl pwsuant tv secton 8323!ti the
<br />amamt o! era outstandlnp obtipiiWn secured M such Ibn
<br />may Da tnanWSeO ro amt Iraraw tMO tarnlsaea sattstactay
<br />written evi0erlce that he Has a tlpat b Ht0 aoltaty saDiact to
<br />sucA Ibn a brands to obtain a rl~tt bSuch pr~erty.
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