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26 U.S.C. § 6321

Lien for taxes

United States · Title 26 — INTERNAL REVENUE CODE · Status: effective

Taxation
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26 U.S.C. § 6321, Lien for taxes, United States, version 1 as recorded 2026-07-09, yourstate.us, https://yourstate.us/provision/464121
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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.

Legislative history

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