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<br />Eecerpts free! brternai Reveane Gode
<br />Sec. 6321. Lien Fa Taxes.
<br />n a~ - , -
<br />pay e18 sm@ dots p¢mand,x®C ra£ovM (IAClnoinq aly~mtIX~
<br />esL dtlat4ma! dm~, to 12i, a d$YSSdhN Deda.*.Y,
<br />ta@mAp RID aaN cysts that map aCCmE in adddlon mmp:o)
<br />ekae Ck d izn IA 1aw,x G' t.`,C ttnked Su;e$ Upat aN prrf„any
<br />Mm rigkts 10 pPy"Y'ttY. wpedtBf tali IX DmsW'dl, MI¢agmq
<br />in enCa DPaspa.
<br />Sec. 6322. Period Of Lien.
<br />Uaxss dnnli,m ddid 5 5perdEany tu¢C by law, the lien
<br />imposed hY sx:i:. 6'x22 shag arse at IAe tmp [tie
<br />assesamn'.a o matlp arq Shari CCMinue Umn the li2bgl;y fa
<br />dm amalAi SC assesS¢J {a d tYaJmen( agdmet le iaS-
<br />parer adsmp art a sucn llabNdyi is satisfetl a [xcanes
<br />nnsmprceahle lip raaSat of Iapaa of timE.
<br />Sec. 6323. Validity and Priority
<br />Against Certain Persons.
<br />!a1 Pnrcbasers, Noiders of Security 1o-
<br />tarnsis, Mecbanfc's Lienors, iiatl Jnogrent
<br />Lea CrBdits~s. - T&a uen aiwosea to s~!:ra e;z2
<br />shatl na he valid as -Cyamtt arty purchaser, hol"tr a a
<br />sedutay ktta~t, nrerdanr.'s IFgta, a iubjmem tm
<br />trpeh4 until aakB tomes wheh mget5 the requ:er,.gn;s
<br />a suhsectlpn (n has bec-n rase M thz Seerotary.
<br />It) PraiecftGn FGr terrain inleteSiS
<br />Even 74Gag11 rYtdre6 Fried.-FYe{I mDagp- nano a
<br />a i'my, ~~ed dr sedtipn but has ~c fired. s..,,.. ~_..
<br />shad na ho vatm-
<br />pf Pr„CB far P:ti~ r;nitce: fara.-
<br />111 Pttte Pa fltlry`.-Tfie nalCe rererred tp m w_
<br />socilon la) ahaH ha Dlag-
<br />wl Undo State Laws.-
<br />rU P2dl Prtpmty.-m tha case a reel property. !n
<br />pas pose wlhlb the State (a me CWnly, a mhm
<br />pp'emmrmtal SualYlironj. as tlesgnaipd Cry the lass
<br />a sYSh Stara, m which tha mweny subtoct to me
<br />Ilea 5 5ntlelmk apd
<br />IiU Personal P,opmry.-m the case a persunaf
<br />praemty, wkektm tangible a mtanpmle, m one mace
<br />wBnm fB6 Stat6 la the poYntY. m aha gaammentaf
<br />sah+nalsbn}, as ~spnatetl M the laws BI such State.
<br />m wdfck ih; Drsa>EDY SL~hi8C1 20 IR¢ lien C SIIWIEd;
<br />a
<br />!H! Wek Clerk a amrxt Coat.-m ale otOCe a tBa
<br />Ctmk of to UnlteO Statae tlieUM;t CWtl fa thr jutlidal
<br />WndCt lei YlkY;h UM DfopatY SYamS 10 Iron Is SpWipd,
<br />tMmmver iho Stale has rmt A' Ww deslptulcC we p!tlco
<br />vhich meets the rmrykemems of suhpatagraal Idle a
<br />1C) WItA Recalm a Deeds a TRe O[strict a Caonr
<br />Ds.- N me arrcn a the Recatler a Deeds a tae
<br />Distrit or Catwez, n tlrc"'OtWmtY suelect to dt6 ten is-
<br />ih~~ m~¢ c. _ a ,eW.
<br />(2) Situs a Pigcly SY6jeCf Tp Lien.-Fa PDrp¢sz•
<br />gt Da2gtipas Iii dnC iG:~. ric7filY shin 0a 15ee,'natl is M
<br />shuatad-
<br />CAI Heal Property.-lr: me case of +ezi pre^aay, a! Its
<br />G~JSr-I ICCatiGt; L
<br />la) Personal P,oDerp.- m 4h¢ Case a DersaVt
<br />WCDetty. whcmc~ tannigie a ;n;angfpk, al the t¢s;xnce
<br />of the tzxPay¢r at Use time the raLp a hen 3 ip¢d.
<br />Fa putpcses a pa2gsaD.^. i2lHf, ifle r¢sidercY pt z sa-
<br />Raation m Dartners,:W shad as aeemetl [p Cp 7na prate at
<br />wh„1 the pRnCtpal Csc:pfrve 0tlice ei tna CL';me5s is
<br />txatetl; antl the resltlencY Ci a tzxpaYe, wAPSO ms;den_e
<br />u wdhout iha Uned 6iales shall be deemad to be in Ins
<br />Disitict pt Columhla
<br />IS. Fam.- the tomA antl coolant a the nTiCe
<br />rzSCnetl tD b suwxticn !a) wall Ge prescrialc cy to
<br />Secretary. Sucfl sarCe shall ho va{:d notwitnstanGirg a^~
<br />atom p:aVlslCn of la"w 'l,a: G;^,', t.":p iC:'n OI cm9;en1 ft a
<br />salty pi lien
<br />m) RerUiag Ot NOtICB.- Fpr p7,vpse a tee.
<br />soctirzt-
<br />n!ueDerai RUie.-Col„ Amke a hen s ~atectl
<br />In Uie manner acst'noeC in Garagraph 21 ~alinq ,hc ,r
<br />g~.d ..N~:i's :,..-.+...~..:=. .. .,, a pp:i a.a:l fe t:aatad
<br />i9 Iged sH to Gd-e rs waxa a ~ I~d'm BPS ^?.~ +eh
<br />SDbaBa;R.~l ltii altar taa mpeattE a such lei'°mq patind.
<br />iz) Place For Fninb.-A nakc a lien rehlzc
<br />tlDrmq Sne rmJJaed rmllmq pa(IaG shdN CE aeciwe MrY-
<br />IAj d SUtn naxp YI Ires G raliletl m V.e pttitc 1:^.
<br />whkh me Drxx nohcp p? Tien wzS lacd, anC
<br />lBl N any case a wtdch, 9B Nrya a etas amr .D hoe
<br />data of a ralitinq a npc Me of Ilen unNr suapar3 raps
<br />IAI, the SBC:Bidry reproved wratP,n ,:tmmaUCn tm the
<br />mdnnm ptesCtlhed in regulations issued by tae Secre!a,y;
<br />cmcmneg a enar9e b Ins taxpayers ,es,petae, n a
<br />naiCe a sucfi fi¢n o also rifad in accordance wnh sub
<br />SBDIIO!t In m itre SlYf6 N want sCCfi resldellCe 4s ICGdt¢p.
<br />ca) RegaMed Ret0M4' Perbd.- ~ ur taBe a
<br />atry asks a Ilea, No term "tegoked retgktg pzrmd'
<br />mesas-
<br />'~; ' - : ;•~ ^ s.' r ate' ~ ~ ana t~ a:-
<br />Daarfm+•;t# e6 Ypars a.^.a the dat8 a the dssessm0n: W
<br />~e taa, and
<br />IH) tfia WcYear pmiotl ahdmq wmr hie ecptratim a
<br />6 Years ztte: tnz close a the C+ecpdrCq rB,Yeed retd;~;
<br />Dprmd fm such noire m tien.
<br />Sec. 6325. Release Of Lien Or t?is-
<br />cliarge Gf Property.
<br />lal RBIeaSe Ot LtBrt.- 6oryect to such legp!atk. s as
<br />the 6eaetary may DresCrlbe, tl:e S:c;e(ay may isSCe 2 Cm-
<br />lakate of tarsus 71 say lies U77sad a',ih t¢_76Ct va sly
<br />in@rrtal :e.anue taz d-
<br />!ij Lb:b!y Sz!ut~d a UnemarcaaNa.-Tae .;ectetary
<br />finds ins! the Ilabgny to the arawn[ assa~ad, togethm wsh
<br />ail Y:': eSt m rnsDCC[ !I`RtCO:, nos ha9n tUllg saaStl¢d a h95
<br />lKCpmC IEga:iy nra'.nIC[peaClp: a
<br />!2; Actiapmd.- Tare S !Ut115:^.EC in tha
<br />S~retary znd ~accept¢d oy him a hand thzt a cordit!nnetl
<br />upon tab DaYment a the amount assassed, together waA
<br />t .::.9t83i si raSPei:i thb voi, w two [he time Preitr vBd Cy
<br />aw finclud;ng say ¢nonsbA et such thnel. and thaz s it
<br />accadzncC with wcn ,eepaem¢nts reWtlnq to terms, ca dl!
<br />tlml5, sad ip.'m a tfio DU1d and SuretilS thereon, as may Go
<br />speceiptl gy suph regubtiens.
<br />Sec. 6103. Confiideniiaiify and dts-
<br />CIOSltte Ot tetU[RS and re-
<br />turn intor~ation.
<br />Iki niselOSnrB ~. CeRaiO RefnTns and
<br />11BInTR tnrGT+Rarion fGr Tax Agmin€st errsn Pur-
<br />poses.-
<br />;2! OuC!osure el amount at Dols".aeang lion -1; a nawD
<br />v >ien has been flea Dasuam ro secuon fiJ23tt! Ins
<br />zmYUnt cf ma autstznarg oalgabc'1 sceumd ap sI~CA Iren
<br />may UB dfaelASed tP any Parsaa who IURIIShes sdtisidCtay
<br />wt,^en evmenp6 that he has a rlgm In me property sublCCt fe
<br />sUCh I:Cn m mtonds to Dbtam a flahl In spc0 pralerty
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