26 U.S.C. § 6321
Lien for taxes
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: view the official text
Cited by 28
- 26 CFR § 20.2002-1 — Liability for payment of tax.
- 26 CFR § 20.6321 — Statutory provisions; lien for taxes.
- 26 CFR § 20.6323-1 — Validity and priority against certain persons.
- 26 CFR § 25.6323-1 — Validity and priority against certain persons.
- 26 CFR § 26.2662-1 — Generation-skipping transfer tax return requirements.
- 26 CFR § 301.6305-1 — Assessment and collection of certain liability.
- 26 CFR § 301.6320-1 — Notice and opportunity for hearing upon filing of notice of Federal tax lien.
- 26 CFR § 301.6321-1 — Lien for taxes.
- 26 CFR § 301.6323(a)-1 — Purchasers, holders of security interests, mechanic's lienors, and judgment lien creditors.
- 26 CFR § 301.6323(b)-1 — Protection for certain interests even though notice filed.
- 26 CFR § 301.6323(c)-1 — Protection for commercial transactions financing agreements.
- 26 CFR § 301.6323(c)-2 — Protection for real property construction or improvement financing agreements.
Show 16 more
- 26 CFR § 301.6323(c)-3 — Protection for obligatory disbursement agreements.
- 26 CFR § 301.6323(d)-1 — 45-day period for making disbursements.
- 26 CFR § 301.6323(e)-1 — Priority of interest and expenses.
- 26 CFR § 301.6323(h)-1 — Definitions.
- 26 CFR § 301.6323(i)-1 — Special rules.
- 26 CFR § 301.6324-1 — Special liens for estate and gift taxes; personal liability of transferees and others.
- 26 CFR § 301.6325-1 — Release of lien or discharge of property.
- 26 CFR § 301.6331-1 — Levy and distraint.
- 26 CFR § 301.6867-1 — Presumptions where owner of large amount of cash is not identified.
- 26 CFR § 301.6905-1 — Discharge of executor from personal liability for decedent's income and gift taxes.
- 26 CFR § 301.7425-1 — Discharge of liens; scope and application; judicial proceedings.
- 26 CFR § 400.1-1 — Refiling of notice of tax lien.
- 26 U.S.C. § 6320 — Notice and opportunity for hearing upon filing of notice of lien
- 26 U.S.C. § 6322 — Period of lien
- 26 U.S.C. § 6323 — Validity and priority against certain persons
- 26 U.S.C. § 6325 — Release of lien or discharge of property
Nearby sections (25 sections)
- 6304 · Fair tax collection practices
- 6305 · Collection of certain liability
- 6306 · Qualified tax collection contracts
- 6307 · Special compliance personnel program account
- 6311 · Payment of tax by commercially acceptable means
- 6312 · Repealed. Pub. L. 92–5, title I, § 4(a)(2), Mar. 17, 1971, 85…
- 6313 · Fractional parts of a cent
- 6314 · Receipt for taxes
- 6315 · Payments of estimated income tax
- 6316 · Payment by foreign currency
- 6317 · Payments of Federal unemployment tax for calendar quarter
- 6320 · Notice and opportunity for hearing upon filing of notice of lien
- 6321 · Lien for taxes
- 6322 · Period of lien
- 6323 · Validity and priority against certain persons
- 6324 · Special liens for estate and gift taxes
- 6324A · Special lien for estate tax deferred under section 6166
- 6324B · Special lien for additional estate tax attributable to farm,…
- 6325 · Release of lien or discharge of property
- 6326 · Administrative appeal of liens
- 6327 · Cross references
- 6330 · Notice and opportunity for hearing before levy
- 6331 · Levy and distraint
- 6332 · Surrender of property subject to levy
- 6333 · Production of books