§ 25.6321-1 — -1 Lien For Taxes

Authorizing Statute

• Extension of time for filing returns

  26 U.S.C. § 6081
• Unified credit against estate tax

  26 U.S.C. § 2010
• Mode or time of collection

  26 U.S.C. § 6302
• Rules and regulations

  26 U.S.C. § 7805
• Other assessable penalties with respect to the preparation of tax returns for other persons

  26 U.S.C. § 6695
• Information returns of tax return preparers

  26 U.S.C. § 6060
• Valuation tables

  26 U.S.C. § 7520
• Disclaimers

  26 U.S.C. § 2518
• Identifying numbers

  26 U.S.C. § 6109