 | United States. Tax Court - 2000 - 696 페이지
...Petitioner filed an objection to respondent's motion to dismiss. Discussion Section 6321 provides that, if any person liable to pay any tax neglects or refuses...the amount 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.... | |
 | United States. Tax Court - 2000 - 682 페이지
...for the period during which he was in bankruptcy proceedings. Discussion Section 6321 provides that, if any person liable to pay any tax neglects or refuses to do so after demand, the amount shall be a lien in favor of the United States upon all property and... | |
 | David A. Schmudde - 2004 - 420 페이지
...occurrence of certain events. Internal Revenue Code section 6321 creates a federal tax lien. It provides: 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 penal1 IRC §6321. ' United... | |
 | CCH Incorporated, CCH Tax Law Editors - 2008 - 1632 페이지
...of property. Sec. 6326. Administrative appeal of liens. * * * [Sec. 6321] 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... | |
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If any person liable to pay any tax neglects or refuses to pay the same after demand, the amount (including any interest, penalty, additional amount, or addition to such tax, together with any costs that may accrue in addition thereto) shall be a lien... 
