26 U.S.C. § 6321

Section 6321 imposes a lien in favor of the United States upon all property and rights to property, whether real or personal, belonging to any person liable to pay any tax who neglects or refuses to pay the same after demand.

Citation: 26 U.S.C. § 6321Jurisdiction: United StatesEffective: 1954-08-16

Codified text.

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.

Editorial note — Source credits

Editorial commentary — not part of the primary text.

Editorial note. Source credit reproduced verbatim from the Office of the Law Revision Counsel, United States Code (current published text).

(Aug. 16, 1954, ch. 736, 68A Stat. 779.)

Revision history

1954-08-16 — Enacted as part of the Internal Revenue Code of 1954 (ch. 736, 68A Stat. 779).

Canonical source: Office of the Law Revision Counsel, United States Code, current published text (https://uscode.house.gov); GovInfo USCODE-2024-title26.