
From the U.S. Code Online via GPO Access
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[Laws in effect as of January 2, 2001]
[Document not affected by Public Laws enacted between
  January 2, 2001 and January 28, 2002]
[CITE: 26USC6321]

 
                     TITLE 26--INTERNAL REVENUE CODE
 
                Subtitle F--Procedure and Administration
 
                         CHAPTER 64--COLLECTION
 
                      Subchapter C--Lien for Taxes
 
                             PART II--LIENS
 
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.

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


                               Short Title

    Pub. L. 89-719, Sec. 1(a), Nov. 2, 1966, 80 Stat. 1125, provided 
that: ``This Act [enacting sections 3505, 7425, 7426, and 7810 of this 
title, amending sections 545, 6322 to 6325, 6331, 6332, 6334, 6335, 6337 
to 6339, 6342, 6343, 6502, 6503, 6532, 7402, 7403, 7421, 7424, 7505, 
7506, and 7809 of this title, sections 1346, 1402, and 2410 of Title 28, 
Judiciary and Judicial Procedure, and section 270a of Title 40, Public 
Buildings, Property, and Works, redesignating section 7425 as 7427 of 
this title, and enacting provisions set out as notes under sections 6323 
and 7424 of this title, and under section 1346 of Title 28] may be cited 
as the `Federal Tax Lien Act of 1966'.''

                  Section Referred to in Other Sections

    This section is referred to in sections 6320, 6322, 6323, 6325 of 
this title; title 29 section 1368; title 30 section 934.
