Title 26 — Internal Revenue CodeRelease 119-73
§6322 Period of lien
Title 26 › Subtitle Subtitle F— - Procedure and Administration › Chapter CHAPTER 64— - COLLECTION › Subchapter Subchapter C— - Lien for Taxes › Part PART II— - LIENS › § 6322
Summary
A claim starts when the assessment is made, unless law sets another date, and it lasts until the debt or related judgment is paid or becomes unenforceable.
Full Legal Text
Title 26, §6322
Internal Revenue Code — Source: USLM XML via OLRC
Unless another date is specifically fixed by law, the lien imposed by section 6321 shall arise at the time the assessment is made and shall continue until the liability for the amount so assessed (or a judgment against the taxpayer arising out of such liability) is satisfied or becomes unenforceable by reason of lapse of time.
Legislative History
Notes & Related Subsidiaries
Editorial Notes
Amendments
1966—Pub. L. 89–719 inserted “(or a judgment against the taxpayer arising out of such liability)”.
Statutory Notes and Related Subsidiaries
Effective Date
of 1966 AmendmentAmendment by Pub. L. 89–719 applicable after Nov. 2, 1966, regardless of when title or lien of United States arose or when lien or interest of another person was acquired, with certain exceptions, see section 114(a)–(c) of Pub. L. 89–719, set out as a note under section 6323 of this title.
Reference
Citations & Metadata
Citation
26 U.S.C. § 6322
Title 26 — Internal Revenue Code
Last Updated
Apr 6, 2026
Release point: 119-73