
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: 26USC6327]

 
                     TITLE 26--INTERNAL REVENUE CODE
 
                Subtitle F--Procedure and Administration
 
                         CHAPTER 64--COLLECTION
 
                      Subchapter C--Lien for Taxes
 
                             PART II--LIENS
 
Sec. 6327. Cross references

            (1) For lien in case of tax on distilled spirits, see 
        section 5004.
            (2) For exclusion of tax liability from discharge in cases 
        under title 11 of the United States Code, see section 523 of 
        such title 11.
            (3) For recognition of tax liens in cases under title 11 of 
        the United States Code, see sections 545 and 724 of such title 
        11.
            (4) For collection of taxes in connection with plans for 
        individuals with regular income in cases under title 11 of the 
        United States Code, see section 1328 of such title 11.
            (5) For provisions permitting the United States to be made 
        party defendant in a proceeding in a State court for the 
        foreclosure of a lien upon real estate where the United States 
        may have a claim upon the premises involved, see section 2410 of 
        Title 28 of the United States Code.
            (6) For priority of lien of the United States in case of 
        insolvency, see section 3713(a) of title 31, United States Code.

(Aug. 16, 1954, ch. 736, 68A Stat. 782, Sec. 6326; Pub. L. 94-455, title 
XIX, Sec. 1906(a)(20), Oct. 4, 1976, 90 Stat. 1825; Pub. L. 96-589, 
Sec. 6(i)(10), Dec. 24, 1980, 94 Stat. 3411; Pub. L. 97-258, 
Sec. 3(f)(7), Sept. 13, 1982, 96 Stat. 1064; renumbered Sec. 6327, Pub. 
L. 100-647, title VI, Sec. 6238(a), Nov. 10, 1988, 102 Stat. 3743.)


                               Amendments

    1982--Par. (6). Pub. L. 97-258 substituted ``section 3713(a) of 
title 31, United States Code'' for ``R.S. 3466 (31 U.S.C. 191)''.
    1980--Par. (2). Pub. L. 96-589, Sec. 6(i)(10)(A), substituted 
``cases under title 11 of the United States Code, see section 523 of 
such title 11'' for ``bankruptcy, see section 17 of the Bankruptcy Act, 
as amended (11 U.S.C. 35)''.
    Par. (3). Pub. L. 96-589, Sec. 6(i)(10)(A), redesignated par. (4) as 
(3) and substituted ``cases under title 11 of the United States Code, 
see sections 545 and 724 of such title 11'' for ``proceedings under the 
Bankruptcy Act, see section 67(b) and (c) of that act, as amended (11 
U.S.C. 107)''. Former par. (3), which provided cross reference to 
section 93 of title 11 for limit on amount allowed in bankruptcy 
proceedings on debts owing to the United States, was struck out.
    Par. (4). Pub. L. 96-589, Sec. 6(i)(10)(A), redesignated par. (5) as 
(4) and substituted ``plans for individuals with regular income in cases 
under title 11 of the United States Code, see section 1328 of such title 
11'' for ``wage earners' plans in bankruptcy courts, see section 680 of 
the Bankruptcy Act, as added by the act of June 22, 1938 (11 U.S.C. 
1080)''. Former par. (4) redesignated (3).
    Pars. (5) to (7). Pub. L. 96-589, Sec. 6(i)(10)(A), (B), 
redesignated pars. (6) and (7) as (5) and (6), respectively. Former par. 
(5) redesignated (4).
    1976--Pars. (2) to (5). Pub. L. 94-455 struck out parenthetical 
references to ``52 Stat. 851;'', ``52 Stat. 867;'', ``52 Stat. 867-
877;'' and ``52 Stat. 938;'' preceding parenthetical references to 
sections of title 11.


                    Effective Date of 1980 Amendment

    Amendment by Pub. L. 96-589 effective Oct. 1, 1979, but not 
applicable to proceedings under Title 11, Bankruptcy, commenced before 
Oct. 1, 1979, see section 7(e) of Pub. L. 96-589, set out as a note 
under section 108 of this title.
