 | United States. Tax Court - Taxation - 1966 - 958 pages
...supra. Consequently, • SEC. 0331. LEVY AND DISTRAINT. (a) AUTHORITY OF SECRETARY OB DELEGATE.—If any person liable to pay any tax neglects or refuses to pay the same within 10 days after notice and demand, It shall be lawful for the Secretary or his delegate to collect... | |
 | Administrative law - 1968 - 1882 pages
...4987, May 29, 1962] § 25.6321 Statutory provisions; lien for taxes. SEC. 6321. Lien for taxes. II 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... | |
 | United States. Internal Revenue Service - Internal revenue - 1972 - 624 pages
...follows: PARAGRAPH 1. Section 301.6321-1 is revised to read as follows : §301.6321-1 Lien for taxes. , chapter 1 of the Code) of its qualified railroad grading and tunnel bores (as defined in parag (including any interest, additional amount, addition to tax, or assessable penalty, together with any... | |
 | United States. Internal Revenue Service - Internal revenue - 1975 - 804 pages
...authorized means of collecting the taxes from the $38,000 held by him. 26 USC §6331 (a) provides that Q'IS Ҷ ̠ դ uF n ^# d } v } u蒈 Y [ = Ҡ y+ within 10 days after notice and demand, it shall be lawful for the Secretary . . . to collect such... | |
 | United States. Internal Revenue Service - Internal revenue - 1977
...here. Tr. of Oral Arg. 13. 11 Section 6331 reads in part: "(a) Authority of Secretary or delegate. "If any person liable to pay any tax neglects or refuses to pay the same within 10 days after notice and demand, it shall be lawful for the Secretary or his delegate to collect... | |
 | United States. Internal Revenue Service - Internal revenue - 1976 - 624 pages
...proceeding in the proper court." "26 USC §6331 provides: "(a) Authority of Secretary or delegate. "If any person liable to pay any tax neglects or refuses to pay the same within 10 days after notice and demand, it shall be lawful for the Secretary or his delegate to collect... | |
 | United States. Internal Revenue Service - Tax administration and procedure - 1979 - 664 pages
...revised to read as follows : § 301.6331-1 Levy and distraint. (a) Authority to levy — (1) In general. If any person liable to pay any tax neglects or refuses to pay the tax within 10 days after notice and demand, the district director to whom the assessment is charged... | |
 | United States. Internal Revenue Service - Tax administration and procedure - 1973 - 824 pages
...amended to read as follows: § 301.6331-1 Levy and distraint. (a) Authority to levy — (1) In general. If any person liable to pay any tax neglects or refuses to pay such tax within 10 days after notice and demand, the district director to whom the assessment is charged... | |
 | United States. Tax Court - Taxation - 2001 - 538 pages
...not petitioner Dorothy Moorhous' liability for those years. Discussion Section 633 l(a) provides that if any person liable to pay any tax neglects or refuses to pay such tax within 10 days after notice and demand for payment, the Secretary is authorized to collect... | |
 | Administrative law - 1969 - 372 pages
...property, see section 6335. § 301.6331-1 Levy and distraint. (a) Authority to levy— (1) In general. If any person liable to pay any tax neglects or refuses to pay such tax within 10 days after notice and demand, the district director to whom the assessment is charged... | |
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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... 
