§ 6321. Lien for taxes
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/usc/title-26/section-6321A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
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.
(Aug. 16, 1954, ch. 736, 68A Stat. 779.)
Connections60 cite this · traces to 1
Cited by 60 sections · top 31
U.S. Code
IRM
- IRM 5.17.14Fraudulent Transfers and Transferee and Other Third Party Liability
- IRM 5.17.2Federal Tax Liens
- IRM 5.19.4Enforcement Action
- IRM 5.12.1Lien Program Overview
- IRM 5.12.9Withdrawal of Notice of Federal Tax Lien
- IRM 5.12.5Redemptions
- IRM 5.12.4Judicial/Non-Judicial Foreclosures
- IRM 5.12.7Notice of Lien Preparation and Filing
- IRM 5.19.12Centralized Lien Operation
- IRM 5.1.14Field Collection Techniques and Other Assignments
statutes-at-large
- Public Law 88–272
- Public Law 89–719
- Public Law 97–34To amend the Internal Revenue Code of 1954 to encourage economic growth through reduction of the tax rates for individual taxpayers, acceleration of capital cost recovery of investment in plant, equipment, and real property, and incentives for savings, and for other purposes
CFR
- § 49.17Conveyances recorded.
- § 70.148Place for filing notice; form.
- § 70.145Purchasers, holders of security interests, mechanic's lienors, and judgment lien creditors.
- § 70.161Levy and distraint.
- § 70.147Priority of interest and expenses.
- § 70.14645-day period for making disbursements.
- § 70.143Definitions.
- § 70.231Protection for certain interests even though notice filed.
- § 70.233Protection for real property construction or improvement financing agreements.
- § 70.144Special rules.
- § 70.141Lien for taxes.
- § 70.150Release of lien or discharge of property.
- § 70.232Protection for commercial transactions financing agreements.
- § 70.234Protection for obligatory disbursement agreements.
Traces to 1 document
U.S. Code
4 references not yet in our index
- Aug. 16, 1954, ch. 736
- 68A Stat. 779
- Pub. L. 89–719, § 1(a)
- 80 Stat. 1125
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cites case law
§ 6321
Lien for taxes
C.F.R.×39
IRM×11
Stat.×6
Fed. Reg.×2
U.S.C.×2
ActAug. 16, 1954, ch. 736
Stat.68A Stat. 779
Pub. L.Pub. L. 89–719, § 1(a)
Stat.80 Stat. 1125
Cites 5Cited by 60 across 5 sources