
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: 26USC6322]

 
                     TITLE 26--INTERNAL REVENUE CODE
 
                Subtitle F--Procedure and Administration
 
                         CHAPTER 64--COLLECTION
 
                      Subchapter C--Lien for Taxes
 
                             PART II--LIENS
 
Sec. 6322. Period of lien

    Unless another date is specifically fixed by law, the lien imposed 
by section 6321 shall arise at the time the assessment is made and shall 
continue until the liability for the amount so assessed (or a judgment 
against the taxpayer arising out of such liability) is satisfied or 
becomes unenforceable by reason of lapse of time.

(Aug. 16, 1954, ch. 736, 68A Stat. 779; Pub. L. 89-719, title I, 
Sec. 113(a), Nov. 2, 1966, 80 Stat. 1146.)


                               Amendments

    1966--Pub. L. 89-719 inserted ``(or a judgment against the taxpayer 
arising out of such liability)''.


                    Effective Date of 1966 Amendment

    Amendment by Pub. L. 89-719 applicable after Nov. 2, 1966, 
regardless of when title or lien of United States arose or when lien or 
interest of another person was acquired, with certain exceptions, see 
section 114(a)-(c) of Pub. L. 89-719, set out as a note under section 
6323 of this title.
