Internal Revenue Code (Title 26 U.S.C.)
26 U.S.C. § 6321
Lien for taxes
Official textgovinfo.govlast amended
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.
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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 · [§6312. Repealed. Pub. L. 92–5, title I, §4(a)(2), Mar. 17,…
- 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