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<br />Easerpis Fret tAternal Rfreane C6de
<br />Sec. 5321. Lien Ftx Taxes.
<br />n aq person IkWe fP Day any taz neglects a rduSes to
<br />py t6a 3aL5n alts tWamoC, tiu amWrd (Ntiutlmg -drty mter-
<br />e51. a0~ttasdi amnOfa~i'19AIRnt(0 tar, a aSSB5SdN0 GEndtty,
<br />tPgaaa'Wtm any c~~ tAat may accrue In atldhtpn-uamo)
<br />sAaU De a lino m'(ayl! d tim Untied Slates upon a0 DroDerty
<br />MM sgAts to daxrty, WnetRE: fast a Dersaial, heim:gmq
<br />to sss;9 parses.
<br />Sec. 6322. Period Of Lien.
<br />Unless anatAa date b sp0cltkatty t4ea Cy law, tAe Ilan
<br />Impmed oY sec[kn 6321 shall arise a[ the time the
<br />asaessmad a made .ntl snag continua gnti: tAe Ik00iq to
<br />7M aAG9Rt 59 a5sP5SeG Id a jndpmen! apdmsl me izl-
<br />Wlm arisDq oat m srSA IiaDadyl tl sat5tied a Aecanas
<br />ueeetaceable try reascn of lapse d time.
<br />Sec. 6323. Validity and Priority
<br />Against Certain Persons.
<br />w) PnrcRasers, Rollers t!r Sednrity la-
<br />terests, Mnchan-th's Lientlrs, And Judgment
<br />Ltea Creditors. - me Iten imDOSed nr secikn 63z1
<br />s0atl rmt nn va1M as against aM Wmnaset, Pride of a
<br />seeaky lmmest, mxF.antd's liana, a iu~man Uon
<br />Cred6d untg ndice roared Whkh meets the regnaemeat$
<br />d su0sectW,i gl gas been tiled Cy me Secretazy.
<br />!A) PrtltectltlA For Certain tntarests
<br />Even TRmsgR Htliise Filed.-EYen moupA nmka a
<br />a Ilea Imposed Lq sectnm 6327 has hewn Iged such lien
<br />sea0 :>a ~ ralu-.
<br />Place For Fdttlr °:nttsa: Fcrw
<br />vltl Place Fa-Fign9.-TD0 halts refenad to :n suo-
<br />sePtt® tat sDag Dn t,-fii3-
<br />{A) Urt~e State LdWS.-
<br />(6 RWI Preper[y.-k iDe case a real Property, In
<br />me amts wHiDq the State la [he cWmy, a caner
<br />goremmenUl sn0.tiYismnl. as msgnated hY Inn Idws
<br />d 9edr 9id:¢. N wpcn lee C+npetlY sUAIeCi t0 ins
<br />!lea b senal^..,L zM
<br />(•7) Pdso~7 P12ariy._Ln the case d Cemanat
<br />praperly, Wnema ro~vbu a hslargi0le, None dyke
<br />WhAY tee Sm(0 is tee CWmy, a soar gRerRmenidl
<br />subdaispal, as tlasgsa;ed A7 ins kws a such stars,
<br />a Whke iM Dtapetry supect to No liar: a situated;
<br />d
<br />l81 Wqe Cork 0 nkirkt Court.-m tie otlka a the
<br />Ckrt d fhb UnheO Stites dklrGl cWrt Id ilia Ipdkiil
<br />NWkt m wekA Ma Progeny sugecl iD Ikrl u satiated,
<br />Whetceya the Stau her. na AY law desgnaud cne Wilke
<br />WAkR meats tea repunemems tit suhDaraprapA U+L a
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<br />!C) WWII flecada U! nee0s a The D1sCkt d Caum-
<br />hk.- N toe en6z ~ me flecatler d fiCNs d U,e
<br />INStrV,t of Cokmhk, N Ute pmeerty so0~ct to U1e lion k
<br />sduased m Lhe Uisnkt of CoNmAk.
<br />(21 3rtus Ot ProDaty Ss07ect To LtMS.-Fa Dsmoso=
<br />M Daaagyapns 111 and i41. Dnapaiy sDait 9nCeemeC [p De
<br />squated-
<br />IA} Rext Property.-In t.^.e case o1 real PIC'erty, at i:s
<br />DAyskal location; a
<br />161 PeB~aI Prpge:ly,- in the case d pasanal
<br />proGeYY. whmRer rngide a imangible, a[ the reslderxe
<br />of the faapaya at me !fm¢ Ina nd4e of tie: L' tiled.
<br />Fa Durpasas at Darag2p1 12, IB), IAS r¢sidence Pf x ca-
<br />paation a pxnne:sDiO shall Ae deemed Io pe the plzca at
<br />Nnkh the PUnciDat ^_tecnif(e CI}IC8 of lA£ A9sme$5 Is
<br />mcaled, xntl IAa rsslaence pt a ixapayer whose :ssderR:e
<br />Is WCAoul No UneeC Slates shrill CG Ceemed fa AY in 1ne
<br />Cis9kt cf COIUmDk.
<br />i3) farm.- The lam and c9n[ent Gf me nmice
<br />feteRed t9 m 9nb3eCtlal ;D1 Snail :ro pBStfl9ed 9Y Ihd
<br />SeCrmary. SPCn hake shall be valid nptwilAStanamg 2ny
<br />Other pmt'ISion M IaW regarding iDe IGm or content of a
<br />notice d Ilan.
<br />ig! RafiRng Of Natice.- Fa ¢mPre ¢t ,«
<br />sectkn-
<br />tt 6enerat RsiB.--u:. ~5 harts - ., . s ratrKa
<br />.n the manner Dreuriheo m pmagraVh i2tJ,quw3p ma .e
<br />-plied rahiinD GarE~, scch nd~,~ irl iro= sriaU [a ~ died
<br />as filed en me data on wDYh d is food !iq accmdantavwan^,
<br />su05eCiiDn tj)ana ilia e;Jnalion of such :eiY.^r pE:iod.
<br />12l PIaCB Fnr Filin$.-A nmice a lien Ie1heC
<br />attmp ins regulled rdtllir~q PeriW shah Ae ellectiYe only-
<br />(AI d such ndxg of Imo rs rellled rR 1D8 aliico m
<br />wnkD Na prim no'ut0 tit Ilan was idad: xna
<br />(e! m ally case k wgkn, 90 days~a ores Vrkr to IDs
<br />dale of a relilPoq ql sake d Ik0 under SuCPa:apraph
<br />10.1. the SaPletary receaod wriRen u,tamanon tin Ins
<br />manner Drescfibed in tepulations Issped q' ins SBCtntary)
<br />caroerninp =_ chrrpa in the taapaylxs resnknce, d a
<br />nmks of such Iron is a4so filed in atcadatlce won sap
<br />soctkn Ul in tAe State in whkD such reslderce Is IocatsC.
<br />131 Regtlired Refr~ttlg Parsed.-IR tM caswd
<br />airy ndke st torn, 158 tmm "reguMd retd»q PeYm~'
<br />mnans-
<br />(Ri tDe cne-year E0UP0 enL'd ,t 3n 4xys attm [Oe p-
<br />ptretion d 6 geazs soar ;hs ate c; .Im assesssnliat d
<br />me taz, attd -
<br />i6! tDO me-year perbd ertemlp Wdn ye sYpitMi9n d
<br />6 years aver the close a tA2 G•'ePedFq ra,uked atfiRg
<br />Denm ter sacn ndke a lun.
<br />Sec. 6325. flelease Ot Lien Or Dis-
<br />charge Gf Property.
<br />let R818a58 Or Lten.- Subject to such r,.guktiogs as
<br />Ins $ecre*3ry may prescribe. the Scaetary may iSSae a cd-
<br />tdkate Pt release ei am Iran tmD9scd Wan resaect to ary
<br />in:Cmal reyBMJe Ids il-
<br />111 LkDadY $ati5tlea a Ulmntorceahlo.-TAe SeCrniary
<br />tines that ins tkDday fa the ammm assessed, tageiher W8h
<br />all ImeRSf to ra5P9Ct !hE:e91. Aa5 MeA IUCy satklktl a has
<br />9ecane lepan7 unenlomeaDle; a
<br />121 6Pnd Acaeste0.- lose I.=. Imnrshed to ins
<br />Secrdary and zecepletl i*( him a DPnO tAat is canOniPned
<br />^.9on tAe payment of the 2..'RO'Jm asses50d. togGiher wart
<br />an srttaest ;n respect tRereot, wRAm t,^.s !lore Proscrid°d Dy
<br />car Cxa:Rfamq argt eaens~( at sncn t;mei. ad IDzt s m
<br />3w,,, f '~2 wGn LaYA rF..f4'In.T~ S f$iatl.^v tP tatm5. eMtl~
<br />nuns. dIM tam 91 mB bWC ana SP(G!ICS IDeteal, a3 may 90
<br />spxdua M sLLCn reguktions.
<br />Sec. 61fl3. ConSident!a!iiy ,.,... d!s
<br />Closure Ot rettirnu and Ee-
<br />tU[R inte(inati0n.
<br />etsC;i;stlr6 tlr CertotA R;•tlres atld
<br />Retnrn inttlrmatitln Par Taa Administration Ptlr-
<br />pases.-
<br />~2i Uugl93nte cl :!nouns d nelstandirq I!en.-II x nn11Ce
<br />!4 '.' n has ^ n fdoo pursuant t9 se~IlGn 632:311 i, :tip
<br />dRTWnt ei the CUll[SimlPmq n9lwatwn secmea gy such Iron
<br />m37 be discic3ed t0 airy Ptr3M whP tmnlSABS SdtiSlaCtmy
<br />wtiit¢n eridesroe Ulai he has a ngm m ihn DIDDertY Sublect t+!
<br />sntA llrn a IMeRtlS ig Omdin a riphi in such prppelty
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