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<br />Excerpts Fram lnteraai Revenue Code
<br />Sec. 6321. Lien For Taxes.
<br />H aq person liable to par arty taA negkcts a refuses tp
<br />pay tae ume aAer demanq loo amount Dncludirtg erg mta-
<br />es[, adtHlynal amaum, addaion to taz, a assessaee DeraRY,
<br />irtpaha vita arty casts toot may accrue y adtlrion taaero)
<br />slap ere a lien k lava of the UnBed States upon an property
<br />aM tlpms la aapmty, wMther real a personal, Mlargiap
<br />to such person.
<br />Sec. 6322. Period Df Lien.
<br />Unless andaer Gate y Spe!',i>Latg lixed oy law, tae tlen
<br />enDOaep try Aacllan S32T steal! arise e[ Lhe !tme tap
<br />assessment W maao and shalt continue until tae IWtriltty Ia
<br />tae amwnt ]p assatsed (a a iutlpment agamst Ne taa-
<br />DaYa ariserq out d such Itaoan4t is utBiiMl a becomes
<br />pneataceaPy by tea]at pf--yDsa of [toe.
<br />,Sec. 6323. Uaiidiiy and Priority
<br />Against Certain Persons-
<br />ter} Pnrckasets, Holders Ut Security la-
<br />terosts, tAeckaaic"s Lleaers, Aad Jedpment
<br />lkfn Credtlors. -Toe ihn anDOaed oy sectia~ 632t
<br />shoe ed M ralM as against say purchaser, Holder d a
<br />setatty aperest. mecnank's tkna, a lu~map tyn
<br />craMa aaa nuke roared wakh meets tea tepuremems
<br />d snasectbn Ill nzs Doan liyd aY me Secretary.
<br />tot Protsctlan For Certain hderests
<br />Eves Tkoepp MWlcO Flbd.-Even mratgA ndke d
<br />a Bee lmp~ea br ]sake 832, nos Mat tall, sin teas
<br />~~ soap oat M ra1W-
<br />B) Pace For Fniey Motice: Ftnm.-
<br />'~, It} Pyre Fa Filiaq..-tea Halle relerrep to W suL
<br />~~ aecttoa la) sne8 to IBOe-
<br />W tBMa Stara loos -
<br />`.. iii aeai Pttate€ty.--nt the wee d rear property: y
<br />' ~ dike vltn: tda Stara t;x tlra away. a ttno!
<br />-, :ar&'dat apP~'„°Pah;. es d~~aa:M A tM ::_
<br />d a4ttr State, m wake too praperry sutBect to [ao
<br />ties is satiated; ary
<br />(Bi Petsaai Prapetty._nt the case a paSOnal
<br />property, vluhu taaglby a MtanpiPta, N ~o dlice
<br />valret ta0 State la die couay, a aNer gaemmemal
<br />spGHrytoni, ere deslgnatep b'F Ua qws d srmh State.
<br />in tMkh too PsdPartY suPigct td tPO Ilan b sttoataN
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<br />;el Weh Otetit q ~attkt Court.-m Na sBke d Ina
<br />cbra d roe UneeO States Obvkt court la rho Its
<br />plritkt b taplch !M aopary wWent to lion y aaaatad,
<br />vaeeeetw the stay Here od M yw tlBSipnatep tms anke
<br />rhYpt rue >a ra~vemstga d wiparagredt tit «
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<br />Pdumer~2! / ~'
<br />tCi Wtth Becatter Oi Deeps m iM Dlsbkt a Cotum~
<br />bier.- a the does of the fiecader a Deets m the
<br />Diarkt of Cotumby, a tAe property sublets to Bw tiers b
<br />sttuated m the Oistrkt nt CoWmby.
<br />(21 Snus N Pftmorry Snpject To Lbn.-Fa purposes
<br />a Patagtapha i11 and 14;, properly shall M deersab a ne
<br />5ltualed-
<br />(A) Real PrTparty - n the case-d rest property, at It;
<br />phYSkai location; a
<br />10) Personal Properly.- m Ne case d porsonal
<br />property, wheaier taegish nr intangible, at tna residence
<br />OI FPO taspaya at tae limo the hake d Ifer. y Iaed.
<br />Fa Durgosss pl pmagtaph 12310), the resWeaca d a ca~
<br />paatior. a i;artner~k snag tle aeamep to ere the a',ata a?
<br />rakA rho principal u~n:!'uae Dirks bt tM business n
<br />lanaled. and tlta resfpeeca d a tazpaYer waese residervce
<br />u wBltWt tae Da.".ap 8.ates shall na deemed w ne in the
<br />Dtsukt d Cdam0a
<br />l31 Fare.- TM term and coolant d me nako
<br />ret¢crok to k subsectkn ter) snap be prescribe0 ~ the
<br />Secretary. Sutp naka shall be solid ootwithstantlarg any
<br />Omer awisbn a kw regarrPSA roe /am a contact ^' a
<br />nakv d lien.
<br />tq1 Retniag Qf Notice.- Fa papose d mi,
<br />setttm-
<br />tti iieneiai Raie.-Unless narks a Tien !s ratter!
<br />nt ~~~ c~~ttt~ a, pa•a,M.a~ ?; a:r~a t~ .a
<br />oueed rda~ paled, saes rwttca a lion lean ere ;reatop
<br />as tBea ma tae data os *eka 5 is tiled i,n accapante was
<br />]dnaxtko Bt! attar ti. rtxpaaD[v d soce raidng pabaa.
<br />~a Placer For Filiag.- A Hake d lien tdttw
<br />6paig tke !~:o€d tsar pates sh7!t w ettectka a^r`•°
<br />iAY H sues rake ~ ilea ro retire in rM dike a:
<br />:a`rin t5a P=te a~~P ci i~ eaH tad: erne
<br />(01 a any case b wax2 ~ pays a mere ;Kmr ep vra
<br />~re dt a ielile?q et e__*kt o! !ten ardor subgara~aph
<br />Nl tae Secetary ractdvad vrdten rtawtwn (M tae
<br />mannor prescribed m repulatWns +ssuOtl e'1 Use Saudary!
<br />naxernyg a caanpe at tiro taaDaya's re]nbnce. a a
<br />ndko a Bunn iNn IS oleo tged in accotdaaCe weer su4
<br />Sec[Iai al k rho Stale y vales Suva teaiderxe is 19CatM.
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<br />tat Regahed Rattling Psriod.- m tnO case a
<br />any rtake a Iten, t=_ term "regaae0 retainp psrrod"
<br />mearo-
<br />w) the oneyoar pe:nd a^.durg 30 6aYa aaa me e:~
<br />pealkn a s years otter ma pate a the assessmed a
<br />the tax, and
<br />t01 its ornfy¢ar p??kd aiding wan u~a ovpeation d
<br />6 years otter the dose d the preced7np repuaed retalnq
<br />period ra sucn nmka d Ban.
<br />Sec. 6325. Release Of Lien Qr Dis-
<br />charge Of Property.
<br />tat Rxiease Ot Llen.- Banterer to Senn ragala:!a~s as
<br />the Seaet:ry may prestr(et, the Secretary maY issuer a ter
<br />tilkate d release of erg lien imposed vdP reseal: ro erg
<br />internal rerenue tax p-
<br />tll L(ePBBY SatSSFyd a Urra:latea~e.-Tae Socretary
<br />Inds Brat tM ItahadY to me amoprd assessep, tpgetan van
<br />all ytereat b roaptxt toe. sot, has Men tiny salstkd a Ras
<br />tretame tegaBy unentateua'x, a
<br />(?; Boat AccL~red.- Them b tumtanep to Cte
<br />Secretary and aazyteC by nun a hots tn:t is cprNaionad
<br />upon Uro pagmdrt et tae amoum assesses. togana von
<br />elf apaest et re]t18ni Nerovt, wphm [he lima aestr0led nY
<br />Idw (tachtNnq day aatel:Sien at 3a.n tone), erne loaf IS m
<br />atcadanee wan armn requaemada raying to terms, ca.pF
<br />tke], and tam d ma Paid and Sefelya tMrenn, a] leery M
<br />spetdks lw such requylbns.
<br />Sec. 61 Q3. Confidentiality and dis-
<br />closure of returns and re-
<br />turn infiormation.
<br />(k) Uiselesnre err Cortaln Aettuns sect
<br />Return Inttumatka ForTax Admletsitattaa Per-
<br />poaes.-
<br />vh.) Disptasufa d afsexnt d pet5taepatg tapi_-d a aaiCa
<br />n3 `"aaa a% Mao yes Pta~o ^i is ]~tQ. ~ .r:. '~:
<br />amount d Uro apsundagt Ots~xwu aacuroe ay_ sass BOn
<br />may M (tbr;tt#ed b ant ra.~, x+:p turaiseas sarktattay
<br />wtetea ptQacn mat ne era] a ripai b Ne awertY west to
<br />sacs ifee a McMS to ovate a lift b Snta Ptdpeny.
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