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o = <br />m - <br />;y ~ m <br />I ~ ~ <br />~:. ~ <br />m <br />5 ~t:, <br />l <br />'mil ., i <br />5 0 <br />x <br />3 3 <br />Eaeerpts Front laureal Ravaona Geda <br />Soc. 6321. Lien Fot Taxes. <br />tt aq persdr ikDb ro wY any Iaz nepkcts a Ielnsu Ia <br />Day tot same alto dmalM, nm ama.m Ilndutllnq any mtel- <br />ut, addltmnm ampenl, amts to tea. qr aSSessaeb penalty, <br />topaaa ntA arty cosh tAal mar accma in additbn tneraoi <br />SAdlt DQ i Ike b rata a the UnteA Slates upon L'i property <br />and rlpms to ItnOeny, mama real a wr$wal, CBlongiep <br />to sucn persm. <br />Sec. 6322. Period 01 Lien. <br />UnbsS andna wta k specdkally Iued M mr. Ia¢ Iles <br />Imposed A section 6327 mall arise xt the time the <br />d55e55menl b mdCG and Snell ewfkpe polll Ina IIDDinty fa <br />the amwm so assessed la a Ipdpment apabst me raz- <br />cara arsew aW m secn liaaldy) is sati51b0 a Decemes <br />pnEnldmeaae Dr roasw a lapse q retie. <br />Sec. 6323. Validity and Priority <br />Against Certain Persons. <br />ml Purchasers, Holders GI Security in <br />tsrssls, MachaDic's Limars, And Judgment <br />LNn Cq/1tors.- TAe Ikn Imposed q section 6327 <br />sup M a nUd u awbsl arty wmuscr, Hamm a s <br />sepnrlry btmest, mecaank'a ikna, a IudDmpnt Ikn <br />ereena ema nake kared rkkA seas IAe raqutemeas <br />a suWmm p! Au Deal tiled A' me 6eclarary. <br />MI Pratectlen Fa Certain laterests <br />Erse Theegp Netlce Filed.-Even mown nake a <br />a Ibn blDmN Ay SeDim 6321 Au AeeA IYeO, such Ikn <br />sun ~_a valid- _ - <br />nl Place For Fgleq Notice: Form.- <br />111 Pkde is Fililq.-TU nake retnrtN to b sup <br />Seam ul skan a f6N- <br />UI Undr Sate tara.- <br />III Heal Property.-b tM case a real pomrry, b <br />oM note rlNm me Sate la me cooly. a aAa <br />paemmenal suDdlrklmL u lbabnaletl M lee bra <br />a saA State, b rAkA IM prppNy splllect to the <br />Ire h skwle4 and <br />DI) Persowl Property.-b Me cue d passel <br />prupMp, rmmha tatpfAb a btaopmle, k one slice <br />sorb IM State la 7M cDlmry, a ana paemmamal <br />aumkbmL n tb5ipwled Iry tM brs a sots bate. <br />Y nhkl em prpeerll WMan to Uk Ikn b allralN <br />• <br />ml WIA Cbk p Oktrkt CaN.-b tM Nkn a kn <br />abt a em UMN Sutu dlepkt cmn la kn hldkbl <br />Agrkl b YYIrk1 an aapmry ugnci to Ikn k etuAleA <br />eANaam 7M 9ak nap m Ar kp anenmN. ak mw <br />nikh mwk ae IatWtmm~ae a wApaaa+W UL w <br />nter as Document No. <br />ti., ~®4691 <br />G Gnnta <br />O Grate ~~ <br />w Num~ <br />A 1.2_ 3.4_ <br />•;~p~4 At110 25 <br />~f r,- ~i.f~~~_ <br />Y, <br />ICi WM netader 01 Deeds Df TAe Oktrkt of Colum <br />aa.- b Me onke a ore lacorda a Deeds m ke <br />Dbttk[ 01 CDmmafa, tt me property suAlect to me Ibn b <br />sncated In tAe Okvkt of Commob. <br />(2) Gnus DI Property SEDjecl To-lbn.-Fa pumases <br />0t Dampraphs IYl and lei, pOperty SAaII De deeme0 Io De <br />sltuated- <br />'(A! Peal Property.-b IAe case m real Drowrtl, at Im <br />DAyskal 10.^ation; or <br />(B{ PptSOnal Prwaty.- b me ease al personal <br />properly, rhelDer Ianpml0 a Inlangiae, at the residence <br />q tna Impayet at !ne Ilse Ins nonce of Ilen is liletl. <br />Fa osmoses of paragraph ;2;191, the residence of a ca <br />aaatlon a DannersAlp sAaU a deemed to De me Dlxe al <br />rhicA Ne prirwlpai esecutrve onke of the Dusmess k <br />laa[e4 and IAe residence of a [aapaYa whose Iesldenpe <br />Is rtAwl lne United States snail Oe deemed to u b tAe <br />DkTrkt of Cqumek. <br />13! Fttm.- Tna fpm and snores cl tAe omits <br />rOlertN !q in SECSectlpn ,al snail DB Dr05eri08tl Dy IAe <br />Saraary. SpcA oaks shall oe valid nolnltAStandlnp any <br />atAx arnbion of mr repardinp lAe lam a content a a <br />nake a oar. <br />el Aetlllag Gt Notice.- Fa Dnrpwe a lhk <br />axibn- <br />n}General Rule.-unless nakn q um k mlkd <br />b tM mama DrascnAN b Dalaprapll f21 allbp tM rp <br />W"aN rellHnp peflN, sash nake a Ikn shall m peatN - <br />aa oleo m ton ma m rAkA A k toed Iln dcCatlanpa ran <br />suuecikn nil anar IAe eaptalm a suCA refllbp Oerbd. <br />xl Plaee For Flllp.-A nake a Ikn ralbd <br />Ommp ae feeuged Ieinbp Dam sAa4 DB enepthe my- <br />;A) tt encn nake pl Ibn b lelllan In IAe onke b <br />rAkA IAe Ona narks a Ikn vas rood; an0 <br />161 m any case b wAkD, s0 days a mae Dda to ma <br />date m o re111Yw a nake a Ire under SeaparapropA <br />IAL tM 6ectelary lecelred nltten mlamatun Ib tA+ <br />mantle prucrlAaO b Iepuktma bwN D! the Saclaaryl <br />concanbp a snoops b me IazwYe<s ruldpnCe. A a <br />nake a eucA Ikn b also yUeO b amaduce r1A sup <br />assts nl b tlro Stale b rAicll aucA rumrce b IastN <br /> <br /> <br />z <br />c c <br />m <br />< na <br />a y <br />Q <br />O <br />131 Rpukal RMklp Pak1.- m ma case m <br />airy nake m Im, nln tors 'leeeeed rolUgw pmkQ' _ <br />meam- <br />U) tlm oltsyear period eearp a0 days atta IAe az- <br />DIm7m a 6 years Ner d7n tlW a We as5es5mad q <br />the taz, and - <br />(6i fAe alltryeu DedN endbp rOr ilk Cspralm a <br />B-yeas'ana tM Close m ttb ptetedbp r[pueed rgllmp <br />Dakd to sacA nake a Iba <br /> <br />Sec. 6325. Release Of Lien Or Dis- <br />charge Ot Property. <br />m) Release Of Lka.- sngect m such repulazlws as <br />In0 3eaemlY may pre5prke, Un 6eneary may ksw a ee(~ <br />IttkatB a rplEdSt BI ally im AnpwN rnA fisDect tp itry <br />btemai tevenu^ taz n- <br />111 LkaAry Smkikd a Ullmlyapeaan.-TAB Secretary <br />Ibds sal Ne IuDglry is ae ammm assessed. topeptl rtA <br />dll Intarost k spec[ IAerool, Au Dlen miry smklbd a Aas <br />eeeome bwlry-enentanaae; a <br />12) Bond AtcepteQ- Toete b inmbAeO to IAe <br />Secmary and acceptN 0 RYtt a Dam teat b cawtmlmd <br />coon Ins piymein a me emowt assnsse4 IawtMr ran <br />all lntgeSl b reSppEt tnaem, ~tpb tAe tans pesmmN Dy <br />br Imbdbp >M eabpm a slke heel and tut k m <br />aCCadaCn rtA auto repeeeseele rWtaq to toms, cmd4 <br />tltlk, antl lam a as AaN atl ettetlu stem, as may fb <br />apncnlN A_ ellW tepdatlme. <br />Sec. 6103. Confidentiality and dis- <br />closure of returns and re• <br />rum information: <br />` (k) Glaclmm M Catata Reurne-and <br />Retdrn lalamatla Fa Tat AIMUISIq[foo Per- <br />posu.- <br />12) Dlubsae a anlaan m prltlanllYlp Ibn.-tt a nake <br />a Ikn nu Oxen I6N pmanwt m oasts 6323(1: ma <br />amllca a me altStYmtean aakmbn eecere0 q smn tm <br />mae M llbcmN m qtly alarm rpn Mnbeu stlbtnctay <br />attnn erldeace Nm N W i rg12 b Inn OrOpbly Snnleat to <br />atmp Ibn a bteeh m aetab a td-a b enw papal). <br />_.__) <br />