United States Code · Section
§ 6321 — Lien For Taxes
26 U.S.C. § 6321
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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.
Implementing Regulations
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§ 70.141 Lien for taxes.27 C.F.R. § 70.141
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§ 49.17 Conveyances recorded.14 C.F.R. § 49.17
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§ 70.146 45-day period for making disbursements.27 C.F.R. § 70.146
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§ 70.144 Special rules.27 C.F.R. § 70.144
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§ 70.143 Definitions.27 C.F.R. § 70.143
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§ 70.150 Release of lien or discharge of property.27 C.F.R. § 70.150
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§ 70.148 Place for filing notice; form.27 C.F.R. § 70.148
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§ 70.232 Protection for commercial transactions financing agreements.27 C.F.R. § 70.232
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§ 70.234 Protection for obligatory disbursement agreements.27 C.F.R. § 70.234
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§ 70.147 Priority of interest and expenses.27 C.F.R. § 70.147
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§ 70.231 Protection for certain interests even though notice filed.27 C.F.R. § 70.231
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§ 70.161 Levy and distraint.27 C.F.R. § 70.161