26 U.S.C. § 6322

Current through P.L. 118-106 (published on www.congress.gov on 10/04/2024)

Section 6322 - Period of lien

Unless another date is specifically fixed by law, the lien imposed by section 6321 shall arise at the time the assessment is made and shall continue until the liability for the amount so assessed (or a judgment against the taxpayer arising out of such liability) is satisfied or becomes unenforceable by reason of lapse of time.

26 U.S.C. § 6322

Aug. 16, 1954, ch. 736, 68A Stat. 779; Pub. L. 89-719, title I, §113(a), Nov. 2, 1966, 80 Stat. 1146.

EDITORIAL NOTES

AMENDMENTS1966-Pub. L. 89-719 inserted "(or a judgment against the taxpayer arising out of such liability)".

STATUTORY NOTES AND RELATED SUBSIDIARIES

EFFECTIVE DATE OF 1966 AMENDMENT Amendment by Pub. L. 89-719 applicable after Nov. 2, 1966, regardless of when title or lien of United States arose or when lien or interest of another person was acquired, with certain exceptions, see section 114(a)-(c) of Pub. L. 89-719, set out as a note under section 6323 of this title.

person

The term "person" shall be construed to mean and include an individual, a trust, estate, partnership, association, company or corporation.

taxpayer

The term "taxpayer" means any person subject to any internal revenue tax.