# 26 U.S.C. § 6321: Lien for taxes

Source: OLRC release point 119-134 <https://uscode.house.gov/us/usc/119-134/t26/s6321>. Cite pinpoints as 26 U.S.C. § 6321(a)(1).

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.

## Regulations

- [Treas. Reg. § 20.6321](/26/reg/20.6321.md): Statutory provisions; lien for taxes. (interprets § 6321)
- [Treas. Reg. § 20.6321-1](/26/reg/20.6321-1.md): Lien for taxes. (interprets § 6321)
- [Treas. Reg. § 25.6321-1](/26/reg/25.6321-1.md): Lien for taxes. (interprets § 6321)
- [Treas. Reg. § 301.6321-1](/26/reg/301.6321-1.md): Lien for taxes. (interprets § 6321)

## Leading cases

- [United States v. Craft, 535 U.S. 274 (2002)](https://www.courtlistener.com/opinion/118497/united-states-v-craft/)
- [United States v. Rodgers, 461 U.S. 677 (1983)](https://www.courtlistener.com/opinion/110942/united-states-v-rodgers/)
- [Drye v. United States, 528 U.S. 49 (2000)](https://www.courtlistener.com/opinion/118322/drye-v-united-states/)

## Connections

Cites: none

Cited by: § 6322 Period of lien; § 6323 Validity and priority against certain persons; § 6325 Release of lien or discharge of property

Derived from: 1939 § 3670

## Amendments

- 1954-08-16: [Act Aug. 16, 1954, ch. 736](/26/act/1954-ch736.md), 68A Stat. 779