Title 26. Internal Revenue Code
Subtitle F. Procedure and Administration
Chapter 64. Collection
Subchapter C. Lien for Taxes

Part II Liens

 

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§ 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.

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