Internal Revenue Code · 26 U.S.C.
§ 6324A. Special lien for estate tax deferred under section 6166
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. § 6324A
At a glance
Read from the text, the source credit and the official notes. Not part of the law.
- Status
- In force
- Added
- October 4, 1976 by Pub. L. 94–455
- Last amended
- August 13, 1981 by Pub. L. 97–34
- Amendments
- 2 dated changes in the source credit
- Length
- 5 subsections · 1,090 words · about 5 min to read
- Defines
- 3 terms
- Cross-references
- cites 7; cited by 3 Code sections and 2 other regulations
- Regulations
- 2 issued under this section
In the case of any estate with respect to which an election has been made under section 6166, if the executor makes an election under this section (at such time and in such manner as the Secretary shall by regulations prescribe) and files the agreement referred to in subsection (c), the deferred amount (plus any interest, additional amount, addition to tax, assessable penalty, and costs attributable to the deferred amount) shall be a lien in favor of the United States on the section 6166 lien property.
If the value required as section 6166 lien property pursuant to paragraph (2) exceeds the value of the interests in property covered by the agreement referred to in subsection (c), the Secretary may accept bond in an amount equal to such excess conditioned on the payment of the amount extended in accordance with the terms of such extension.
The lien imposed by this section shall not be valid as against any purchaser, holder of a security interest, mechanic’s lien, or judgment lien creditor until notice thereof which meets the requirements of section 6323(f) has been filed by the Secretary. Such notice shall not be required to be refiled.
The lien imposed by this section shall arise at the time the executor is discharged from liability under section 2204 (or, if earlier, at the time notice is filed pursuant to paragraph (1)) and shall continue until the liability for the deferred amount is satisfied or becomes unenforceable by reason of lapse of time.
In the case of any real property subject to a lien for repair or improvement, as against a mechanic’s lienor.
As against any security interest set forth in paragraph (3) of section 6323(c) (whether such security interest came into existence before or after tax lien filing).
If there is a lien under this section on any property with respect to any estate, there shall not be any lien under section 6324 on such property with respect to the same estate.
If at any time the value of the property covered by the agreement is less than the unpaid portion of the deferred amount and the required interest amount, the Secretary may require the addition of property to the agreement (but he may not require under this paragraph that the value of the property covered by the agreement exceed such unpaid portion). If property having the required value is not added to the property covered by the agreement (or if other security equal to the required value is not furnished) within 90 days after notice and demand therefor by the Secretary, the failure to comply with the preceding sentence shall be treated as an act accelerating payment of the installments under section 6166(g).
The Secretary may not require under section 6165 the furnishing of any bond for the payment of any tax to which an agreement which meets the requirements of subsection (c) applies.
The term “deferred amount” means the aggregate amount deferred under section 6166 (determined as of the date prescribed by section 6151(a) for payment of the tax imposed by chapter 11).
The term “required interest amount” means the aggregate amount of interest which will be payable over the first 4 years of the deferral period with respect to the deferred amount (determined as of the date prescribed by section 6151(a) for the payment of the tax imposed by chapter 11).
The term “deferral period” means the period for which the payment of tax is deferred pursuant to the election under section 6166.
In the case of a deficiency, a separate deferred amount, required interest amount, and deferral period shall be determined as of the due date of the first installment after the deficiency is prorated to installments under section 6166.
(Added Pub. L. 94–455, title XX, § 2004(d)(1), Oct. 4, 1976, 90 Stat. 1868; amended Pub. L. 95–600, title VII, § 702(e)(1), Nov. 6, 1978, 92 Stat. 2929; Pub. L. 97–34, title IV, § 422(e)(6)(A)–(C), Aug. 13, 1981, 95 Stat. 316.)
Terms defined here
Where the text says “the term … means”. Select a term to jump to its definition.
Regulations under this section
Treasury regulations (26 CFR) issued under § 6324A
Cross-references
Computed from the citations in the text of Title 26 and 26 CFR.
This section cites 7 other sections
- § 6166 Extension of time for payment of estate tax where estate consists largely of interest in closely held business
- § 6151(a) Time and place for paying tax shown on returns
- § 6324B Special lien for additional estate tax attributable to farm, etc., valuation
- § 6323(f) Validity and priority against certain persons
- § 2204 Discharge of fiduciary from personal liability
- § 6324 Special liens for estate and gift taxes
- § 6165 Bonds where time to pay tax or deficiency has been extended
Cited by 3 Code sections
- § 2204(c) Discharge of fiduciary from personal liability
- § 6166(k)(2) Extension of time for payment of estate tax where estate consists largely of interest in closely held business
- § 6324B(c)(1) Special lien for additional estate tax attributable to farm, etc., valuation
Cited in 2 regulations not issued under it
Amendment history
From the source credit and the official notes, newest first.
Where it sits in the Code
- Subtitle F Procedure and Administration
- Chapter 64 COLLECTION
- Subchapter C Lien for Taxes
- Part II LIENS
Nearby sections
- § 6321 Lien for taxes
- § 6322 Period of lien
- § 6323 Validity and priority against certain persons
- § 6324 Special liens for estate and gift taxes
- § 6324A Special lien for estate tax deferred under section 6166
- § 6324B Special lien for additional estate tax attributable to farm, etc., valuation
- § 6325 Release of lien or discharge of property
- § 6326 Administrative appeal of liens
- § 6327 Cross references
Official notes
Show the Law Revision Counsel's notes (amendments, effective dates)
Editorial Notes
Amendments
1981—Pub. L. 97–34, § 422(e)(6)(C), struck out “or 6166A” after “section 6166” in section catchline.
Subsecs. (a), (c)(2). Pub. L. 97–34, § 422(e)(6)(A), struck out “or 6166A” after “section 6166”.
Subsec. (d)(3), (5). Pub. L. 97–34, § 422(e)(6)(B), struck out “or 6166A(h)” after “section 6166(g)”.
Subsec. (e)(1), (3), (4). Pub. L. 97–34, § 422(e)(6)(A), struck out “or 6166A” after “section 6166”.
1978—Subsec. (b)(2)(B). Pub. L. 95–600, § 702(e)(1)(B), substituted “required interest amount” for “aggregate interest amount”.
Subsec. (d)(5). Pub. L. 95–600, § 702(e)(1)(C), substituted “required interest amount” for “aggregate interest amount”.
Subsec. (e)(2). Pub. L. 95–600, § 702(e)(1)(A), substituted “Required interest amount” for “Aggregate interest amount” in heading and in text “required interest amount”, “over the first 4 years of the deferral period” and “for the payment” for “aggregate interest amount”, “over the deferral period” and “for payment”, respectively.
Subsec. (e)(4). Pub. L. 95–600, § 702(e)(1)(D), substituted “required interest amount” for “aggregate interest amount”.
Statutory Notes and Related Subsidiaries
Effective Date of 1981 Amendment
Amendment by Pub. L. 97–34 applicable to estates of decedents dying after Dec. 31, 1981, see section 422(f)(1) of Pub. L. 97–34, set out as a note under section 6166 of this title.
Effective Date of 1978 Amendment
Pub. L. 95–600, title VII, § 702(e)(2), Nov. 6, 1978, 92 Stat. 2930, provided that: “The amendments made by this section [amending this section] shall apply to the estates of decedents dying after December 31, 1976.”