Title 26, Internal Revenue CodeRelease 119-73
§6321 Lien for Taxes
Title 26 › Subtitle Subtitle F— Procedure and Administration › Chapter 64— COLLECTION › Subchapter C— Lien for Taxes › Part II— LIENS › § 6321
Summary
If you owe federal tax and do not pay after the IRS demands payment, the government automatically gets a lien on everything you own, both real estate and personal property. The lien covers the tax plus interest, penalties, additions, and any collection costs.
Full Legal Text
Title 26, §6321
Internal Revenue Code, Source: USLM XML via OLRC
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.
Legislative History
Notes & Related Subsidiaries
Statutory Notes and Related Subsidiaries
Short Title
Pub. L. 89–719, § 1(a), Nov. 2, 1966, 80 Stat. 1125, provided that: “This Act [enacting section 3505, 7425, 7426, and 7810 of this title, amending section 545, 6322 to 6325, 6331, 6332, 6334, 6335, 6337 to 6339, 6342, 6343, 6502, 6503, 6532, 7402, 7403, 7421, 7424, 7505, 7506, and 7809 of this title, section 1346, 1402, and 2410 of Title 28, Judiciary and Judicial Procedure, and section 270a of former Title 40, Public Buildings, Property, and Works, redesignating section 7425 as 7427 of this title, and enacting provisions set out as notes under section 6323 and 7424 of this title, and under section 1346 of Title 28] may be cited as the ‘Federal Tax Lien Act of 1966’.”
Reference
Citations & Metadata
Citation
26 U.S.C. § 6321
Title 26, Internal Revenue Code
Last Updated
Apr 6, 2026
Release point: 119-73