26 U.S.C. § 6321 — Lien for taxes
submitted 72 years ago by ch. 736 to r/title-26-INTERNAL-REVENUE-CODE · 65 words · no verdicts yet
When a person who owes a tax refuses or neglects to pay after demand, the unpaid amount becomes a United States lien on all of that person’s property and property rights.
If a person liable for a tax neglects or refuses to pay after demand, the amount owed—including interest, additional amounts, additions to tax, assessable penalties, and later-accruing costs—becomes a United States lien on all real and personal property and property rights belonging to that person.
If any person liable to pay any tax neglects or refuses to pay the same after demand, the amount (including any interest, additional amount, addition to tax, or assessable penalty, together with any costs that may accrue in addition thereto) shall be a lien in favor of the United States upon all property and rights to property, whether real or personal, belonging to such person.
Source credit: (Aug. 16, 1954, ch. 736, 68A Stat. 779.)
- 1954Enacted · Act of Aug. 16, 1954, ch. 736
A history note hasn’t been published yet. The record shows enactment by ch. 736 on 1954-08-16.
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