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.)
Sections: Previous 6311 6313 6314 6315 6316 6317 6320 6321 6322 6323 6324 6324A 6324B 6325 6326 Next
Last modified: October 26, 2015