Treasury Regulations · 26 CFR
§ 20.6321. Statutory provisions; lien for taxes.
Regulation text, no changes From the eCFR, current as of October 15, 2026. The eCFR is an authoritative but unofficial editorial compilation of the Code of Federal Regulations; the official text is the annual CFR on govinfo. Compare it with this section on ecfr.gov (external site) or the official annual CFR on govinfo (external site).
Cite as 26 CFR § 20.6321
At a glance
Read from the text and its source citation. Not part of the regulation.
- Status
- In the current eCFR
- Source
- T.D. 6296, 23 FR 4529, June 24, 1958; 25 FR 14021, Dec. 31, 1960, unless otherwise noted.
- Length
- 70 words · about 1 min to read
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.
Where it sits in 26 CFR
- Subchapter B Estate and gift taxes
- Part 20 Estate tax; estates of decedents dying after august 16, 1954
- Procedure and Administration
Nearby sections
- § 20.6166A-3 Acceleration of payment.
- § 20.6166A-4 Special rules applicable where due date of return was before September 3, 1958.
- § 20.6302-1 Voluntary payments of estate taxes by electronic funds transfer.
- § 20.6314-1 Duplicate receipts for payment of estate taxes.
- § 20.6321 Statutory provisions; lien for taxes.
- § 20.6321-1 Lien for taxes.
- § 20.6323-1 Validity and priority against certain persons.
- § 20.6324-1 Special lien for estate tax.
- § 20.6324A-1 Special lien for estate tax deferred under section 6166 or 6166A.