Search Images Maps Play YouTube News Gmail Drive More »
Sign in
Books Books
" ... 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. "
Annual Report of the American Bar Association: Including Proceedings of the ... - Page 523
by American Bar Association - 1905
Full view - About this book

Grace Commission Recommendations: Hearing Before the Committee on Finance ...

United States. Congress. Senate. Committee on Finance - Administrative agencies - 1984 - 150 pages
...(Revenue Officer) spends serving bank levies." (Treasury Task Force, Recommendation 1-4.) Background 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...
Full view - About this book

Legislative recommendations of the President's Private Sector Survey on Cost ...

President's Private Sector Survey on Cost Control (U.S.) - Taxation - 1984 - 29 pages
...(Revenue Officer) spends serving bank levies. " (Treasury Task Force, Recommendation 1-4.) Background 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...
Full view - About this book

The Law and Practice of Secured Transactions: Working With Article 9

Richard F. Duncan, William H. Lyons, Catherine Lee Wilson - Law - 2013
...Pub. L. No. 99-514, 100 Stat. 2085 (1986). Section 6321 of the Internal Revenue Code of 1986 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 penalty, together with any...
Limited preview - About this book

Management and Operations of the Oklahoma-Arkansas IRS District ..., Volume 4

U. S. Government Printing Office Staff, United States. Congress. Senate. Committee on Finance. Subcommittee on Taxation and IRS Oversight - Tax administration and procedure - 1998 - 131 pages
...tMt torn FOWH **-*'i) (Rov tM) Tt741F 633 1 . Levy and distraint (a) Authority of Secretary. — 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 to collect such tax (and...
Full view - About this book

Reports of the Tax Court of the United States, Volume 114

United States. Tax Court - Taxation - 2000
...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....
Full view - About this book

Reports of the Tax Court of the United States, Volume 115

United States. Tax Court - Taxation - 2000
...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...
Full view - About this book

A Practical Guide to Mortgages and Liens

David A. Schmudde - Business & Economics - 2004 - 397 pages
...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...
Limited preview - About this book

Federal Estate & Gift Taxes: Code & Regulations (Including Related Income ...

CCH Incorporated, CCH Tax Law Editors - Business & Economics - 2008 - 1624 pages
...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...
Limited preview - About this book




  1. My library
  2. Help
  3. Advanced Book Search
  4. Download EPUB
  5. Download PDF