26 U.S.C. § 6322 — Period of lien
submitted 72 years ago by ch. 736 to r/title-26-INTERNAL-REVENUE-CODE · 56 words · no verdicts yet
A section 6321 tax lien generally begins when assessment is made and ends when the liability or related judgment is paid or becomes unenforceable because time has expired.
Unless law fixes another date, the section 6321 lien arises when assessment is made and continues until the assessed liability, or a judgment arising from it, is satisfied or becomes unenforceable through lapse of time.
Unless another date is specifically fixed by law, the lien imposed by section 6321 shall arise at the time the assessment is made and shall continue until the liability for the amount so assessed (or a judgment against the taxpayer* arising out of such liability) is satisfied or becomes unenforceable by reason of lapse of time.
Source credit: (Aug. 16, 1954, ch. 736, 68A Stat. 779; Pub. L. 89–719, title I, § 113(a), Nov. 2, 1966, 80 Stat. 1146.)
- 1954Enacted · Act of Aug. 16, 1954, ch. 736
- 1966Amended · Pub. L. 89-719 · 80 Stat. 1146
A history note hasn’t been published yet. The record shows enactment by ch. 736 on 1954-08-16.
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