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26 U.S.C. § 6321 — Lien for taxes
Federal law — U.S. Code and appendices · legal_authorities
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 costs that may accrue in addition thereto) 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.
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Stable record: federal_law:legal_authorities:record_usc_485cf6003e729fffc93e22d9
Source file: Laws/federal/codes/united-states-code/title-26/section-6321-lien-for-taxes--834e398a97.md
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Source location: Title 26, Chapter 64, § 6321; chapter-064-collection.md
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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, additional amount, addition to tax, or assessable penalty, together with any costs that may accrue in addition thereto) 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.
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Federal law — U.S. Code and appendices · legal_authorities
**(a)** The district courts shall have original jurisdiction, concurrent with the United States Court of Federal Claims, of:
(1) Any civil action against the United States for the recovery of any internal-revenue tax alleged to have been erroneously or illegally assessed or collected, or any penalty claimed to have been collected without authority or any sum alleged to have been excessive or in any manner wrongfully collected under the internal-revenue laws;
(2) Any other civil action or claim against the United States, not exceeding $10,000 in amount, founded either upon the Constitution, or any Act of Congress, or any regulation of an executive department, or upon any express or implied contract with the United States, or for liquidated or unliquidated damages in cases not sounding in tort, except that the district courts shall not have jurisdiction of any civil action or claim against the United States founded upon any express or implied contract with the United States or for liquidated or unliquidated damages in cases not sounding in tort which are subject to sections 7104(b)(1) and 7107(a)(1) of title 41. For the purpose of this paragraph, an express or implied contract with the Army and Air Force Exchange Service, Navy Exchanges, Marine Corps Exchanges, Coast Guard Exchanges, or Exchange Councils of the National Aeronautics and Space Administration shall be considered an express or implied contract with the United States.
**(b)**
(1) Subject to the provisions of chapter 171 of this title, the district courts, together with the United States District Court for the District of the Canal Zone and the District Court of the Virgin Islands, shall have exclusive jurisdiction of civil actions on claims against the United States, for money damages, accruing on and afte
Source: Supplied U.S. Code snapshot — release unconfirmed · 28 U.S.C. § 1346
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Federal law — U.S. Code and appendices · legal_authorities
**(a) Married individuals filing joint returns and surviving spouses** There is hereby imposed on the taxable income of—
(1) every married individual (as defined in section 7703) who makes a single return jointly with his spouse under section 6013, and
(2) every surviving spouse (as defined in section 2(a)),
a tax determined in accordance with the following table: If taxable income is:The tax is: Not over $36,90015% of taxable income. Over $36,900 but not over $89,150$5,535, plus 28% of the excess over $36,900. Over $89,150 but not over $140,000$20,165, plus 31% of the excess over $89,150. Over $140,000 but not over $250,000$35,928.50, plus 36% of the excess over $140,000. Over $250,000$75,528.50, plus 39.6% of the excess over $250,000.
**(b) Heads of households** There is hereby imposed on the taxable income of every head of a household (as defined in section 2(b)) a tax determined in accordance with the following table: If taxable income is:The tax is: Not over $29,60015% of taxable income. Over $29,600 but not over $76,400$4,440, plus 28% of the excess over $29,600. Over $76,400 but not over $127,500$17,544, plus 31% of the excess over $76,400. Over $127,500 but not over $250,000$33,385, plus 36% of the excess over $127,500. Over $250,000$77,485, plus 39.6% of the excess over $250,000.
**(c) Unmarried individuals (other than surviving spouses and heads of households)** There is hereby imposed on the taxable income of every individual (other than a surviving spouse as defined in section 2(a) or the head of a household as defined in section 2(b)) who is not a married individual (as defined in section 7703) a tax determined in accordance with the following table: If taxable income is:The tax is: Not over $22,10015% of taxable income. Over $22,100 but not over $53,50
Source: Supplied U.S. Code snapshot — release unconfirmed · 26 U.S.C. § 1
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Federal law — U.S. Code and appendices · legal_authorities
**(a)** For purposes of this section, the term “fund” has the meaning set forth in [section 902(h) of this title](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title30-section902/h&num=0&edition=prelim).
**(b)**
(1) If—
(A) an amount is paid out of the fund to an individual entitled to benefits under [section 932 of this title](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title30-section932&num=0&edition=prelim), and
(B) the Secretary determines, under the provisions of sections 932 and 933 of this title, that an operator was required to secure the payment of all or a portion of such benefits,
then the operator is liable to the United States for repayment to the fund of the amount of such benefits the payment of which is properly attributed to him plus interest thereon. No operator or representative of operators may bring any proceeding, or intervene in any proceeding, held for the purpose of determining claims for benefits to be paid by the fund, except that nothing in this section shall affect the rights, duties, or liabilities of any operator in proceedings under section 932 or [section 933 of this title](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title30-section933&num=0&edition=prelim). In a case where no operator responsibility is assigned pursuant to sections 932 and 933 of this title, a determination by the Secretary that the fund is liable for the payment of benefits shall be final.
(2) If any operator liable to the fund under paragraph (1) refuses to pay, after demand, the amount of such liability (including interest), then there shall be a lien in favor of the United States for such amount upon all property and rights to property, whether real or personal, belonging to such operator. The lien arises
Source: Supplied U.S. Code snapshot — release unconfirmed · 30 U.S.C. § 937
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Federal law — U.S. Code and appendices · legal_authorities
Page 3562
TITLE 26—INTERNAL REVENUE CODE
§ 6321
2006—Subsec. (b)(1). Pub. L. 109–432, § 407(c)(1), sub-
stituted ‘‘in writing under subsection (a)(3)(B) and
states the grounds for the requested hearing’’ for
‘‘under subsection (a)(3)(B)’’.
Subsec. (c). Pub. L. 109–432, § 407(c)(2), substituted
‘‘(e), and (g)’’ for ‘‘and (e)’’.
Statutory Notes and Related Subsidiaries
EFFECTIVE DATE OF 2006 AMENDMENT
Pub. L. 109–432, div. A, title IV, § 407(f), Dec. 20, 2006,
120 Stat. 2962, provided that: ‘‘The amendments made
by this section [amending this section and sections
6330, 6702, and 7122 of this title] shall apply to submis-
sions made and issues raised after the date on which
the Secretary first prescribes a list under section
6702(c) of the Internal Revenue Code of 1986, as amended
by subsection (a) [list prescribed Mar. 16, 2007, see
I.R.S. Notice 2007–30, 2007–14, I.R.B. 883].’’
EFFECTIVE DATE
Pub. L. 105–206, title III, § 3401(d), July 22, 1998, 112
Stat. 750, provided that: ‘‘The amendments made by
this section [enacting this section and section 6330 of
this title and amending section 7443A of this title] shall
apply to collection actions initiated after the date
which is 180 days after the date of the enactment of
this Act [July 22, 1998].’’
PART II—LIENS
Sec.
6321.
Lien for taxes.
6322.
Period of lien.
6323.
Validity and priority against certain persons.
6324.
Special liens for estate and gift taxes.
6324A.
Special lien for estate tax deferred under sec-
tion 6166.
6324B.
Special lien for additional estate tax attrib-
utable to farm, etc., valuation.
6325.
Release of lien or discharge of property.
6326.
Administrative appeal of liens.
6327.
Cross references.
Editorial Notes
AMENDMENTS
1998—Pub. L. 105–206, title III, § 3401(a),
Source: Supplied 2024 U.S. Code historical extraction · 26 U.S.C. § 6321
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