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<br />Excerpts From Internal Rauenun Code
<br />Sec. 6321. Lien' For Taxes.
<br />h any Cersnn liaaln to eay amt !ax neglect; qr Iehr,¢s
<br />pay the same aNer demar~, trs amymt hCdutlmq m'iy x+ter-
<br />est. aGNiwai amount. addttlal So tax. a dssessank vauaY.
<br />together w+th airy cn5ts tAm rtay eccrue in aaluicn thereto`
<br />l'Jldn hE a ha0 to tftYPf E=7 131'" 1JnjiCtl $idte5 Lp411 d:i Dir€,aiy
<br />and I yAIS YU Pfop&1y', wAP.Faef rEal 'J! ~ErSpnai. Edvngllq
<br />m soon persn6.
<br />Sec, 6322. Period Ot Lien.
<br />t)ntE55 andhBr Hate .s - dcally it.e,i Dy Lw, the !:en
<br />hnposetl CY seruxm c ., strati a... Ine .Ime I?,v
<br />asSess.mad +S r„ede a.d .1 .~~ ., .... :':;) '-:
<br />Ine amend so assessed IM :. 1'.dg^en~agans[ tae taz-
<br />ya'ter u'rl5inq L'al of such i4aodiry! IS Satutl¢U Ci aeCUmCS
<br />unenietceaCle by reas9 .i %ap5e Ct ':m9.
<br />Sec. 5323. Validity and Priorliy
<br />Against Certain Persons.
<br />lal Purchasers, Neidars Of Security ir'
<br />terests, Mechanic's Lioners, Ann Jungmnai
<br />Linn Cfndi[nf5.- .AB lien ~mpcsedh sechoi ti3.-'i
<br />shall ad De valid do against any purchaser holler at ~
<br />gecanry +meresl mxnaak s Ir=a. r ,e9gment 4r.r.
<br />CIBdAm vetll ngtx.".e [CarBd wT~h meei5 !Ga rigL•uBmC.:!::
<br />d SuASCC:itin rf%+;ai aEel ;Ikd vi tae sCC:eiaty-
<br />m1 Protection Fer Cnrrain interests
<br />Even Thoeph Notice Filetl.-Even tAOagn Dwicc s!
<br />e lien jmp9aad CY set ' r i~'~ bas cat', hmd, suCA iF;_
<br />5nda .at lr Yahd-
<br />!r Place Fnr Ftiing Nniti:a: Farm -
<br />iii P;ad',a rof Fllinq.-fh5inalce wlened tq in sue
<br />=r<tn,=. ' i :pal! ,e (bad-_
<br />iii Heal 7roVatY.-h+ tr~6 Cann tid teat td,'Ny ":.
<br />and dlxa wINM too Sia!U (a Ina cd:nty, c CYe
<br />gmemmentai Fuedw6lM;, es tleSgnclea hr tDe _w -
<br />d such sate. In wmm~ me FtWmiy suUiect iD ae
<br />Han u soaata2 and
<br />Gh Peuarwi wgpary.-Ir. ilia case a pessu~'~:
<br />prWedy, 'Mahar taagihk a intatpiDle, .a ore anon
<br />wgAm Ina Stale Id ma cPonry, a ode! 9oYanmertfa!
<br />suAMiSbnk a5 desynated M the laws d sewn State.
<br />m rrhkA ilia p+apaiy wake( to ina Aen s si;natan.
<br />d
<br />Ini WAA Claie Cf Oi9eict Cant.-a3 tea cnic6 W the
<br />ckrX d Ne Unped stator dnhkt toad Id Ue WdleWl
<br />aarlGl N rhkn lrs giapaity 3nCjati t9 inn ~ Saedled.
<br />Mrtterr tAe State Aea nd M tar eabignafed one dike
<br />rhkh mean nm regaeameaa a aaeparagrapn V k a
<br />icl oven eecader rn lteetl5 m the Disukt c cdan,-
<br />Cia.- m tiro dike ,il th6 F&;ader of +76E~ et G,e
<br />Ws(rk[ of CelDmaia, d ^re Or~edy suC;act :a the Inn is
<br />stt3ated in the Uisinct d CoWmDla.
<br />21 SitD9 Uf Property SuCI¢ai to ilen.--PoI p5rpe5as
<br />vi ;.ararraphs (d) and ia), grepertY shati ~r deemed to ra
<br />shuatatl-
<br />tA) RL2I FrUDetty---in the aaSC 2t !G31 ','ti•Erl l'- 1;=
<br />pAYSkdI ixativn; a;
<br />iaj Personal Prope ~ - in :hv rise of C¢I=vFa~
<br />oroi~'^r, wi¢;h^, Iarq,o:v D ::an7~Dlz. ;. - - -cce
<br />m me :expaYa nS @e Ume !nC ndiCe U ::n i5 •f~ICUc
<br />Fa Wrpases vi ,a ;:ape ;2!{of. the :ssidar.;e ct a cvr-
<br />~aatior a partn¢r5hip ~naif tR Oe¢mBd tc Ce ihE pt -
<br />wrka ,1„ , ex:rc;..E etc..- c+ ;re ba-s r..,.. ;..
<br />located ..nd the IeS deuce of a rr,.le' rcrl^SC
<br />Is »T.hW[ '.nE VenCd $.aie5 SndN ]= d9el::ed :U C¢ v tA^
<br />~" '31 rem - A ^r '.v ,f _
<br />.eterred :c ~~mse~t-~:. ~, Sea -~s_ ..~e ..
<br />$¢i,relaty. SoCh nULO` shall r^. ....wor:~ndm;i c
<br />Dther pxCnst^n at !_w ¢.,.. d:rq ... .. .t ~Y
<br />nU4r2 CI :'.x ..
<br />iq1 Rntiling tit Natica.- -= t~::,___ _. ...•-
<br />sect:xr.
<br />txerer c Rana
<br />ih me -~"!Nkr p.. ced
<br />as IiiCa C:, (A^ dd!a Un anca ii k tans pp acraid;n2C weA
<br />seas _:.er _ ..
<br />. P~s8 F?~r Fi11dQ.-- r. - .- 1
<br />dmh~g ilia re+trred .n :~ Dmr.;..-: .n .y~.
<br />IAI ?f wen Haze eI s+ee ., aides r ~"re ~:,~.-,.:n
<br />wReh :ne Mnx ^~I6.e .I ~t' ,- ¢n ,.
<br />o" ~ .,ry c wean >5 ~ .. t„ L.a
<br />date at a ,aging La naked Ire undo twhpdraq;apA
<br />.AI. the Secrcsury rarei:od wirt;Cn rl~E'natiac ..n ;h¢
<br />manila V?BY:1 Land in frs:Dla::cn9 ir.,U-d :'j 'h9 lw"Biaiyi
<br />careanmq a Change 61 !h8 tdtpay6l"5 'C5+7UUCC, II e
<br />Calr$ UI ',lcA ilea y dISU 'dad ~,: aaeaddn¢C oven :ah'
<br />SaCtmn Ul in ihC S:a[9 m wnr'A Such +i:-in¢i%B is ICCd!ed.
<br />
<br />O
<br />ia1 Rn¢aired RefgMp Period.- a, the caee a
<br />any ndke d Ifen, NB tmm "rapaAed raWrg DaloG'
<br />mWrs-
<br />Ai :tr cne-gca g9!iod endir~ :W Q:ys axar me eo-
<br />piratbn et a years a".:s !ta tlate d tae ssse5sciem a
<br />the lax, and
<br />,ai `i+E ul6 CBM C¢rii;t ends] +NA [ne @sOkafiicn W
<br />E Yaa'S al[v Lia GUSB Gt Itla ?+?5eBd1 y rirJke2 retLx~
<br />,erctl I¢- =ucn notice d ~mr..
<br />Sec. ~~: .",. Reiea$e Ji _•$1 CTr ~:$-
<br />charge Of F€n~arty.
<br />a: Release Ot Linn.- sDAjPC: ±c .- suidPxs s
<br />-. der^_'.[Y ^,aY .. CSC :. +._ e. _ -_y S e, a ia~
<br />. save at +ePoase c s ': ,~ -~~ ed , :espea :'+ crcy
<br />::tplut r tax ,'_
<br />L--ePory .3 clie^ G I_':- _._ --ir.¢ ~actf"aro
<br />rnas rat t*,n Let,r,y to na amc t s sd. tzgEme' over
<br />,n,aest :: r_: : 'ie~ea. ova leer. is a; sPlsn¢d c: Cgs
<br />~ei.Dr,9 :UGdty L'lanterei-:~:'.'. c
<br />2'~ -nod A ~;tnn , .reheS :hv
<br />:. : L d ~. Ep[ed Cy ern Fl D'~"C ihdi : 1, ''~Cn•:n
<br />a¢o9L~a+e ogR¢'t of !ne e gem as~msse+t engeme+ »
<br />as
<br />ail ivterest 'a +¢s„~t IAEr¢ot1 plMm tea ic~c p+esc+!DUd cy
<br />..w 11eC3Udinq der ~.t0"'i!Dn ~; s~Ch (encl. and tn~ r5
<br />ans. Dad Ivrn! + ire loved and scre;:s !7e!z9n~ as max ~Ae
<br />..¢Cd,UU ay ~,.., i2.gela:ions.
<br />See. 61 i13. Conzidentiaiity and dis
<br />ciosttre of returns and €w-
<br />turn in±er:nation.
<br />IN! iaiSGl@Snre 5i iefi8ifi Returns z?3 s°
<br />Return !nlormaUea For Tax Atlminlstratlu=! F ~1-
<br />poses,-
<br />.; CisCIUSn,tl ^t amuuUl cl C ..!aedms htn -
<br />a 'leeV + a J c . .acwvY CY
<br />mdyee9 disclesed tq p+ry per5a, rhd rUd,SAe6 saiFlaC;f r
<br />wdlen evldanUe Lhai he rds .'. t+gllt h1 tn6 grepatty s'.'D{,K't t0
<br />iucC Ilan ar Mtertls to DD,'am 3 :qs!t ir. eucn rycprty
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