26 CFR 20.6321
§ 20.6321 Statutory provisions; lien for taxes.
United States · 26 CFR — Internal Revenue · Status: effective
Cite this
- Citation
- 26 CFR 20.6321, § 20.6321 Statutory provisions; lien for taxes, United States, version 1 as recorded 2026-07-09, yourstate.us, https://yourstate.us/provision/112697
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Full text
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.
Legislative history
This is a federal regulation, adopted through agency rulemaking under the Administrative Procedure Act — not enacted by a recorded vote of Congress.