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Code of Federal Regulations Title 26. Internal Revenue § 26.20.6321 Statutory provisions;  lien for taxes

Current as of January 02, 2025 | Updated by Findlaw Staff

Sec. 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.

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Cite this article: FindLaw.com - Code of Federal Regulations Title 26. Internal Revenue § 26.20.6321 Statutory provisions;  lien for taxes - last updated January 02, 2025 | https://codes.findlaw.com/cfr/title-26-internal-revenue/cfr-sect-26-20-6321/

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