|
<br />f`
<br />
<br />'~ T ~ ~
<br />~` = -.x
<br />r ~ e
<br />rm
<br />~\ ~ ~
<br />~'-~
<br />9
<br />~+ ~Y ,
<br />s
<br />~.
<br />ExcwWs Fros tlKarleal Rwewe Cads
<br />Sec. 6321. lien-For Taxes.
<br />t airy pereM flape tp OaY aq tax +tetkY!s a rmvses to
<br />pay the SiM ~l tewaret, iM stetted fncWr~ airy nter-
<br />osi, admtionm amamt atMaton to ,'aa, a assessada peeany,
<br />ltpellgt wire aq tiers. inai ;nay axrue m atdnipa tNtaoi
<br />snit! M a den k faaer~ev tta Urntet States upar a6 adoam
<br />aid rignta to prpperty, rnetnv rear a personal, oetattmg
<br />ip 54Ta pwa6i.
<br />Sec. 6322. Period Ot lien.
<br />tlnks5 aataMer date b Specekanr /tred q bw, me ibe
<br />nAD9fet q sexist 6327 matt arise at rte tone tnt
<br />asseestrmm. b made aed shag cominire nmt 1M iaoatry to
<br />the amwa sp asseaset is a jOdgrpeet stealer mt ;:U'.
<br />paro( anakg eat d sucn indstryi is satistiet a t~ecmees
<br />anedoeceade q r¢asal d tepee d tnea.
<br />Sec. 6323. Validity and Priority
<br />Against Certain Persons.
<br />tor) PnrcAnora, tll:grs q Sectrity fn-
<br />torasts, MeaAsnie's E.iewrs, And Jadgment
<br />Linn Creditors. -The iYe imposed q section 6327
<br />snarl nd he rand as agaewt arty pdtibser, ndrter d a
<br />sswriry intengt, mclaek's IWmr, a lud'tusnt Ijen
<br />crodam uma nmxe ituraa wM¢R meets the retutemems
<br />d seesectlm ill nas Mm filed q tm Secretory.
<br />itt Protat:tfoe For Certain leterests
<br />Evsa TAeesA Naice Fated.-Even tpWph Wake d
<br />a tieo imtwset q seetiop 6327 nas teen IBed, srxh 1~
<br />strap nor M vatid-
<br />tt Ptiee for FAieg Nettee: Foret.-
<br />11} P/Ste Far Ptang_-Toe no!}~ 'efgt~~ to h! svh-
<br />sadkat tat Man nor ttlat-
<br />_ _ ~.~ -
<br />~ilf1 flealJPrrgem.-in eta case a teat Drpperty, in
<br />aM offCa wimtlt the Stan !a me coumY, a cure
<br />patetnsMtat sne~v6ionl, m mstenetatl q tM taws
<br />d stlcn Stare, tit wnkn tM prapmty raetect tp me
<br />}ka b sitwtet; and
<br />;ail Persawl Prppary.-m tM case a pe!sonat
<br />pteperty, wnet~n tnnpmis a nnarl9inle. h one otlice
<br />wpb the State {a Intl cagey!. a dirt gdmnmental
<br />sentniston), as desCaatee q tna taws a suet state.
<br />m wnkp UN (notetty 5tle~8pi to the lien b atleate$
<br />a
<br />18t wan Clerk a 75L5eic7 Cant.-a rte dnce d the
<br />ctert a the tinned Sta¢u dbneet coon fa tM iutlkYl
<br />dbtrkt m wnkn the attpem sunkd ro len b setbted,
<br />whenever me State pas nor q taw desSgtated aro ptlice
<br />wnkn meals the repeeeeWkS of subparaaape IAt a
<br />t
<br />i
<br />
<br />1~ r
<br />
<br />1 C
<br /> _
<br />~ /Amay"'
<br />I ~I Z
<br /> \i I
<br />': ~ i 4ey r] - { O
<br />~ -~ ~ 3
<br />
<br />~
<br />I C ~~
<br />~" . "' _ ° r,
<br /> a,
<br />) ~
<br />~ I
<br />~ 1
<br />~ f\J ~_ ~
<br /> --
<br /> u ~^~ ~
<br />,~~ 2 4 ~ v
<br />
<br />
<br /> - r..,
<br />, , ,
<br />.
<br /> ~ ~
<br />,
<br />~
<br /> (
<br />I ~
<br />~ ~ ~
<br />iG) wflt tiepater q its a Tne Datrmt d C¢Wm-
<br />om.- b ine ptrice d Ute secaler d Cams d me
<br />aatr~ d CdumDla, tl tN ptaterty smAect to the It.,-,t is
<br />sduatet In the Obtrict of Columba.
<br />127 seas a Propettr sutbct io lren.-Fa patposes
<br />d paraprapns Ill and 19), properly snail ne ^e<.m¢d ?o Lb
<br />51tUatid-
<br />iAl Heat Property.-K the pastel rest PtoPtm. at its
<br />pnrsica; location: a
<br />in. Paspnai ?rr;trany.- m inp case d ccrsoraf
<br />prW?.^.y, wnema tanpime tt ioianpihie. at me restLYnca
<br />d the [azpayer at ate [Me IM rrotite of litn is tp~.
<br />Fa Wrposos ar Oarap,2pt 12)181, me resitlence d a pa~
<br />paatbil a partrorsnrp :.had M 6emrtpd to pa the pieta at
<br />wnKn me PrixlPal 0AB¢Uttre poke d ire (97eme55 5
<br />laateo. and tna residzuce of a tax¢aye: whose residence
<br />is wdtaot [np United States snail ore tlecme0 tp its :r, toe
<br />Oisnkt pt Colomnia.
<br />!3) Porm.- The tam and ccntm[ of the nm;ce
<br />rttaned to In Sptsettlon (al snail M pre5crpep ur me
<br />Sacrehry. Such ndke Mau M valid notwtdbtandtng zmy
<br />omen mortsiat d law reparpnq me fain :r ument d a
<br />nptice d hen.
<br />Ig! RotRlny ~ Nottve.- =s ~~ ~ N :-s
<br />sectlpn-
<br />;716eeerst Reis.-Umess next ¢t n¢n is reset
<br />b ra; ma.~ mte3vr~ 's: p:s~.pn _ ;,,rrr4 ine rt
<br />teeed refantt ..^at(ro, Sppn ngat d :~ ~aat: hg _xgat~
<br />as i~ t6a i "? s'~.e , aw
<br />SpnBeptipn d)t attar tM eapaaliop d sucn ,rafu~:g pputde +
<br />4alagr the retonet aetal~ Ptr~stat M e_:~ea ~nS-.
<br />s'a:.h :.dxB a Ilan 3 rl:,itd n ;tie cif¢e v1
<br />Mlcn tat Prim Ponce d lien wa ttkG set
<br />(el ~, ar!y rmt ~ ~Nltdt, 9n mars a amore iZmr n me
<br />mte d a reli6rq of nape a Ibe outer snnpuagraph
<br />Ul rte Semefary nepeire0 wrneo mtamatton ;m ;he
<br />maeeer pfesmined m (egntariaa Isspen C9 itFt Sep:e~aryl
<br />cttxanop a cnauge w t?p taxwras :r?~:e. d a
<br />rtaice d sect lien b abo Itbp m zccaeaece wet sotr
<br />SnCltal (1) m 81B Spate w nnrcn Sean feSWe.'1c! V !a;ateC.
<br />tat A9gnAad HnrN~g Per(q.- M ito rasa a
<br />aq trotice d We, tie teat "te~kat reliaeq 4eriod"
<br />mearb-
<br />tlt! tM one-year Period enCeq 3n mrs attar nn er<-
<br />piraum d 6 rears att!< tM date d IM asaessmerS d
<br />me tax, and
<br />f61 Ina otre~year period enttng wen 7M exptmim d
<br />ff yexe attar me cube d "y aeceeeq reltwew refang
<br />Perxit fa sucn troika d lien.
<br />Sec. n325. Release Of Lien Or Dis-
<br />charge Ot Property.
<br />!a! Rl1liS! ffi Lbn.- Snpjtpt to sucn regakitda as
<br />the SecrP,.asy maY prescnot. tM Secretmy may ~saae a cm-
<br />tttkare d rekasa dairy lien nnpptet win resoecr ~p acy
<br />intemai reratme :ax D-
<br />itt LWetiry Satbtied m Urpnforceada.-rns Senmaq
<br />Utgs tnat me tiabeity to tM aaouar assessM, tpgeGner rte
<br />aN Imerest le respect 1lrefea, nas ratan }per satl$t10p a 7tdS
<br />peCpme bpaly L'ntdfa¢tam¢; a
<br />;2; fiMt apcept¢t.- ?Wert :s tombMa to !tee
<br />Secretary and accepted q Rrm a Gone ;net is ca~pesyapc
<br />apse rte pa9merH d inn amwnt assesst2 !ogt9na ...
<br />a6 NdMeSt m ieSP¢dt tnnrtd, wAtin IM tune aescfetee C
<br />taw isicht9nq ~sny ax[eesk}^. d srrt ttnei. ant mffi s b
<br />zpcamnce wan s ~h reyonoaeas reHttry ro terms. weer
<br />:ions. ant lam d the t1Wtd and sU18(m3 tlleteal. as t11ay to
<br />soadlee q sect repumrests.
<br />Sec. 6t Os"". Co~tidentiaiity and cis-
<br />ciosore of returns and re-
<br />t;ttn ?ntcrroatton.
<br />{A} eisttasnre M Certaie Reims Aed
<br />'Ga3ra fgr6{'in ireYvR Fri Teri Ad~idiatra-?ivn Ps•r-
<br />nOSeE,-
<br />'2i DiSClpsprB et amppnL Oi c--lisldmm~g !ten " -
<br />d ties rtes Itew tdeo oasuam to stctae %zla;tyvise
<br />a~it d the wtstaattnp nm9arfa+ secerai q spM ten
<br />may tit tlbclosed m aq Pempn wep talibnDS SatiStaplay
<br />wndten evidence mat to nas a rght m roe pmaaty r.,gttt !~
<br />sect tea m ;^aents to emam a r9}ht m sect oro¢er;T
<br />J
<br />
<br />
<br />
<br />
|