| United States. Tax Court - 2000 - 682 páginas
...for the period during which he was in bankruptcy proceedings. Discussion Section 6321 provides that, if any person liable to pay any tax neglects or refuses to do so after demand, the amount shall be a lien in favor of the United States upon all property and... | |
| David A. Schmudde - 2004 - 420 páginas
...occurrence of certain events. Internal Revenue Code section 6321 creates a federal tax lien. It provides: 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 penal1 IRC §6321. ' United... | |
| CCH Incorporated, CCH Tax Law Editors - 2008 - 1632 páginas
...of property. Sec. 6326. Administrative appeal of liens. * * * [Sec. 6321] SEC. 6321. 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... | |
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