 | Court rules - 1982 - 816 pages
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 | United States - Finance - 1928 - 268 pages
...(a) Section 3186 of the Revised Statutes, as amended, is amended to read as follows: "SEC. 3186. (a) 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... | |
 | Court rules - 1985 - 638 pages
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 | United States. Board of Tax Appeals - Taxation - 1929 - 1604 pages
...give notice to the person or persons liable, stating the amount due and demanding payment thereof. If any person liable to pay any tax neglects or refuses...the assessment list was received by the collector. Section 3186, Revised Statutes. This lien is very broad arid attaches upon all property and rights... | |
 | United States - Law - 1929 - 1020 pages
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 | Robert Hiester Montgomery - Excess profits tax - 1925 - 1928 pages
...the Revised Statutes which authorize collectors to collect taxes by distraint and sale.51 REGULATION. If any person liable to pay any tax neglects or refuses to pay such tax within ten days after notice and demand, it shall be lawful for the collector or his deputy... | |
 | United States. Internal Revenue Service - Income tax - 1931 - 502 pages
...3186. [Revised Statutes, as amended, and further amended liy section 613, Revenue Act of 1928.] (a) 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... | |
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... 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. 
