Internal Revenue Code · 26 U.S.C.
§ 6321. Lien for taxes
Official text, no changes From the Office of the Law Revision Counsel, release point 119-121 (current through Public Law 119-121 (October 9, 2026)). Compare it with the official text at uscode.house.gov (external site).
Cite as 26 U.S.C. § 6321
At a glance
Read from the text, the source credit and the official notes. Not part of the law.
- Status
- In force
- Length
- 73 words · about 1 min to read
- Cross-references
- cites 0; cited by 3 Code sections and 20 other regulations
- Regulations
- 3 issued under this section
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.)
Regulations under this section
Treasury regulations (26 CFR) issued under § 6321
Cross-references
Computed from the citations in the text of Title 26 and 26 CFR.
Cited by 3 Code sections
- § 6322 Period of lien
- § 6323(a) Validity and priority against certain persons
- § 6325(f)(2) Release of lien or discharge of property
Cited in 20 regulations not issued under it
- § 20.2002-1 Liability for payment of tax.
- § 20.6323-1 Validity and priority against certain persons.
- § 25.6323-1 Validity and priority against certain persons.
- § 301.6305-1 Assessment and collection of certain liability.
- § 301.6320-1 Notice and opportunity for hearing upon filing of notice of Federal tax lien.
- § 301.6323(a)-1 Purchasers, holders of security interests, mechanic's lienors, and judgment lien creditors.
- § 301.6323(b)-1 Protection for certain interests even though notice filed.
- § 301.6323(c)-1 Protection for commercial transactions financing agreements.
- § 301.6323(c)-2 Protection for real property construction or improvement financing agreements.
- § 301.6323(c)-3 Protection for obligatory disbursement agreements.
- § 301.6323(d)-1 45-day period for making disbursements.
- § 301.6323(e)-1 Priority of interest and expenses.
- § 301.6323(h)-1 Definitions.
- § 301.6323(i)-1 Special rules.
- § 301.6324-1 Special liens for estate and gift taxes; personal liability of transferees and others.
- § 301.6325-1 Release of lien or discharge of property.
- § 301.6331-1 Levy and distraint.
- § 301.6867-1 Presumptions where owner of large amount of cash is not identified.
- § 301.6905-1 Discharge of executor from personal liability for decedent's income and gift taxes.
- § 301.7425-1 Discharge of liens; scope and application; judicial proceedings.
Where it sits in the Code
- Subtitle F Procedure and Administration
- Chapter 64 COLLECTION
- Subchapter C Lien for Taxes
- Part II LIENS
Nearby sections
Official notes
Show the Law Revision Counsel's notes (amendments, effective dates)
Statutory Notes and Related Subsidiaries
Short Title
Pub. L. 89–719, § 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 former 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’.”