- 26 U. S. Code § 6321 - Lien for taxes - LII Legal Information Institute
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 p
- 26 USC 6321: Lien for taxes - House
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 p
- §6321 TITLE 26—INTERNAL REVENUE CODE Page 3 - GovInfo
The lien imposed by section 6321 shall not be valid as against any purchaser, holder of a secu-rity interest, mechanic’s lienor, or judgment lien creditor until notice thereof which meets the requirements of subsection (f) has been filed by the Secretary
- 26 U. S. C. § 6321 (2023) - Lien for taxes - Justia Law
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 p
- 26 USC 6321: Lien for taxes - House
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 p
- eCFR :: 26 CFR 20. 6321 -- Statutory provisions; lien for taxes.
§ 20 6321 Statutory provisions; lien for taxes Sec 6321 Lien for taxes
- Sec. 6321. Lien For Taxes - Bloomberg Law
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
- 6321 - U. S. Code Title 26. Internal Revenue Code - FindLaw
Read this complete 26 U S C § 6321 - U S Code - Unannotated Title 26 Internal Revenue Code § 6321 Lien for taxes on Westlaw Westlaw subscription required FindLaw Codes may not reflect the most recent version of the law in your jurisdiction
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