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<br />Excerpts rretn leteraa! Revenue Code
<br />Sec. 6321. Lien for Taxes.
<br />n arty persnn flack Ip pay any tax naplects a fetuses to
<br />pay tae Santa alts Mmard. ma amdum iMCluatiq arty ettor~
<br />asi, adatwnai amcvr.C addabn to tax, or assassaak Genaay,
<br />trrpdad wilh any casts mu maY accme I:t atlNtian maao)
<br />snap De a Ikn k taVar a tae Unaetl States upm aU Dr~at[y
<br />afrtl rgbts to Drrtperry, whdaa real a Derspna;, Dcionginq
<br />t0 S+RII Oersan.
<br />Sec. 6322. Period Of Lien.
<br />Unless snakier dale M spacnica!iy iketl hY IxW, me lien
<br />impossd Dy sitctien 6321 snaU arise at the tkme tna
<br />~~~. assessnrea Ls made artd shalt continue amN the liability la
<br />~', 'lea amaLYd SD a56eaaed (a a if~gmali dpakS! m4 ialt~
<br />ptryr artaUrq 0U[ d SU¢a 11aDft}ry) 15 a21RDed a Deattmas
<br />antdacea#e Dy teasel d Lapse a lane.
<br />~'i ~Sec.6323. Validity and Prir~rity
<br />Against Certain Persons.
<br />raj Perchasers, Holders Ol Secnrtty to-
<br />teresis, Mechanic's Lknars, Aed Jndgmeat
<br />Lk6 CtedttOrs. - Tne tieA hnDOSed Dy aa:don sazt
<br />span rot hB valid as apastst any Wrehesat, polda a a
<br />Seb'fHay kindest, meChank's Ifena, a ludpmen[ Ilea
<br />creWa uraN rrd¢e lherad amen meats tae req¢'rempas
<br />d aoSpectkn dj has bean tiled ty the Secretary,
<br />tej Pcotectlon €a Certain teter~ts
<br />6vee TYOeph Nettce FRe/.-tree margn Hellas d
<br />a ryas Nipoeea N` tkctlon 6a?t ass bees HMd, soda Ilea
<br />span nd De raps-
<br />- flti Ptaca €ot Ftltttp Hatice: €erm.-
<br />' i5s Pie rx Plgr,~',<Ttd ddkce raye#red to M ::E
<br />' aacyidr tat aaa;9 De itkd~-
<br />:i Syda lease -
<br />NI seat pyt~;aty.,-m tae ease a real DrdD¢~Y-. m
<br />apz ta*ra wttn?n ty~ St~a ~ ta: a~*_YY, a a:~
<br />_ gaauaaemal asika#vismak u d&4pnatnd by tae taws
<br />d SeuA State, Lt wak4 tea awdiv a;r#eci to tae
<br />hen b armeied: and
<br />W PetSaAit Prnpsrty--4 rice Casa a peraaul
<br />davdty, wmand tenpiDk d artanplDk, m arte dilCO
<br />saatn Die Swe (a dd candy. a sad paamaremai
<br />s..".aratoak at tlesgratad i>y tM lass d aura State,
<br />N aralcA Ina atIIdfY auDjeci ED tlce rdtn b Bltaitad;
<br />a
<br />t81 yr4a okra p DtxrJci Cad.-h the oUke a me
<br />olds d tp Unaea States dbuic[ coon to tea rasq:Gt
<br />tpstrfM k rgkca tN aaDanY aupeet to dm is aYUatad,
<br />tearer nr Staa tux as a In satppkd ate onke
<br />sebe ataxia me neaiaarae4a d weDraP'ape IAk d
<br />(Cj Wah Hesatler it Deeds a The Dlstrkt a Cobm-
<br />bia.- M the pttiee a the Hecprtler al Dads a the
<br />DisUM.t of CaiGmG!a. it the DtdPar7 suafect to the lien M
<br />sauatad In the [HSUkt ci Columbia.
<br />(2i $AUa {p Pr.~Darry SGbjact Ta Lian.-Fa purppses
<br />of Daragraphs Itj anC jaj. prppeny seal! oe deemed to x
<br />situated-
<br />- - (A) Heal Pt¢pary.-m tF.p case ¢t rdal piaperty, ai Its
<br />physkal Ixatian; or
<br />(BI Personal Praparty.- to me case of personal
<br />propany, wnemer tangled a intangible, at the resldenca
<br />of Ore taxpayer a: me lime me Hake a ilen k /p¢d.
<br />ra purposes of paraaaph i2)IDL the residaxe ¢I a ¢a~
<br />poraNUn a pamcetsak shaft be daetdea to DB me phca at
<br />whkh tae princtpa! executive atfke at the Cashless rs
<br />Ixated, and the res!C_sse of a taxpaY¢r wnase resi~nce
<br />k Wanout me Unced Stares shall De deemed tp ba m ma
<br />06strkt of CaWmbia.
<br />131 ram.- The form and cdrtent of the notlca
<br />rapped In M subsection !a} shall Da prescn~4 Dy me
<br />Secetary. Surh Haste shall oa satid notwi!hslandinq -py
<br />skid praisian a tas rega•Cinq rho is , a contem d a
<br />notke a Ikn.
<br />mj Retiliny Of Noticer ra purµsse d mss
<br />aectian-
<br />,tj6enttral Rn~.°-Umsa o-rtka of tlr,n is +dttt~d
<br />in me mantis prescrked M aarapraph ;Z; tMrnnp ine re-
<br />auuetl rerphrp Daiad. atrtn autica a ifan seas kid Imated
<br />as Flkd M fife ~ta'un Yn;kA R , tiled im a ~adaxa was
<br />aD>~tiaa ifjj atkr the expeatfaft d such rfitrnq palled.
<br />rj Ptaee €Gr €litng._>i Daa;e ~ is t~~d
<br />aur'up thB requited tefUGrq Ceriotl shah ba anective my-
<br />iAj ~ ru 4a ~n rs ratpad *aa df:~~
<br />wAkh IAa Ie~ !mts^e at !tea sas lika4: ath~
<br />iBl k arty case k sAith, 93 days a 4.ae aipr to ma
<br />ODU of a ralllhiq of Hake dt Ike under suDparagrnCh
<br />(Ale ma Secretary raeetaad wska mlamatlal (h ma
<br />marakr aaacribed k rrrpalatiats xsued Dr me Seuaaryi
<br />conCemkp a chsnpe in tae taxpayei s reauknca, a a
<br />ndke d suet lien ac aUO tpetl m accadarxd trim saA
<br />aeetka qt M tDa Stara a whim soda residence is it>Catetl.
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<br />!aj Regntred ReftBnq Ported.-Mme case a
<br />arty na1Ce a Nett, me term "requvetl reyulflq DetYpd"
<br />meaaa-
<br />(A) the anEYeat Coated E¢dlnU 30 days 2itd [RB ax~
<br />Daatian a 6 years alts rile date of the assassraem a
<br />NB tax, antl
<br />tBj the mte~year Dartod dndmq wan me exDiratta! a
<br />6 years after the clove di roe prscadinq re:,uyad ratpuy
<br />ported !a such naks d lien.
<br />Sec. 6325. Release Qf Lien Cjr Ois•
<br />charge Jf Property.
<br />tai RBIea98 (# Lon.- Subject m sdcn reyTGFatipns as
<br />tea Secretary may DtesCnae, the $aCtetary may issue a Ca'
<br />tUkate ai release a any !ion imDOSen Wiin resDast to say
<br />inlemal revenue lax il-
<br />(tj LiaDShy Saristie-d a UltezllorceaDh?.-The Searaary
<br />iMdS that the IiaDdhy to me amaum aaseseed, tppdhd Wan
<br />aft adarCat itt fCSpBdt mores, has Deen IGlly saris?led a Daa
<br />tecame ieaaiN unenSOrceaDla; a
<br />(2j Band A¢ce;!ed.- there k fumisaed to Ufa
<br />Secretary and axeDied DJ ar<-d a G^ad mat Lv catdaianCd
<br />opal me paydam d ma amoupt assessai toCather wan
<br />ad interest in respect mae,f:', w.±.atn ma time ptesctiDx Dy
<br />taw i®Ckdnq any exitmsloe a sacs Io-meA and tact t9 m
<br />aCaadalKe sea SUCK mquaearom5 re'atUq to tams, camfr
<br />IlDns, and tam d me bond and aaetlCS !aar6aR, as may D8
<br />spaagied DY 9x11 IepUVatfans.
<br />Sec. 6103. Confidentiality and dis-
<br />CIOSUtB Of tetttlnS and re-
<br />tutn inftxmafion.
<br />ixl tHsct~are an Certain Retetas and
<br />Retern latiuntatt~ €ei Taz ":katatstrtt~t Per•
<br />poses.--
<br />.,:tea ~ a,~~=t ate s_-~ a ~~a
<br />! ~Y!, naS !`fit t#GC i:XSU.'m tq SKtkni 513111 tea
<br />aaWAi a the autstana;nq abtpatiat aeear~ 6y sues iron
<br />may m asclmeQ to amy person ra¢ Wrnysrros xatxstactay
<br />srnted mtlBanCa dayt ae ass i riper k tea OraPut'f Snakat td
<br />such ties a aaearo to obtaW a rpat n sacs PrUpanl!.
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