[Code of Federal Regulations]
[Title 26, Volume 18]
[Revised as of April 1, 2004]
From the U.S. Government Printing Office via GPO Access
[CITE: 26CFR301.6321-1]

[Page 231-232]
 
                       TITLE 26--INTERNAL REVENUE
 
    CHAPTER I--INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY 
                               (CONTINUED)
 
PART 301_PROCEDURE AND ADMINISTRATION--Table of Contents
 
                               Collection
 
Sec. 301.6321-1  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 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, tangible or intangible, belonging to such person. For purposes 
of section 6321 and this section, the term ``any tax'' shall include a 
State individual income tax which is a ``qualified tax'', as defined in 
paragraph (b) of Sec. 301.6361-4. The lien attaches to all property and 
rights to property belonging to such person at any time during the 
period of the lien, including any property or rights to property 
acquired by such person after the lien arises. Solely for purposes of 
sections 6321 and 6331, any interest in restricted land held in trust by 
the United States for an individual noncompetent Indian (and not for a 
tribe) shall not be deemed to be property, or a right to property, 
belonging to such Indian. For the method of allocating

[[Page 232]]

amounts collected pursuant to a lien between the Federal Government and 
a State or States imposing a qualified tax with respect to which the 
lien attached, see paragraph (f) of Sec. 301.6361-1. For the special 
lien for estate and gift taxes, see section 6324 and Sec. 301.6324-1

[T.D. 7577, 43 FR 59361, Dec. 20, 1978]