# 26 U.S.C. § 6322: Period of lien

Source: OLRC release point 119-134 <https://uscode.house.gov/us/usc/119-134/t26/s6322>. Cite pinpoints as 26 U.S.C. § 6322(a)(1).

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.

## Leading cases

- [United States v. Overman, 424 F.2d 1142 (9th Cir. 1970)](https://www.courtlistener.com/opinion/289657/united-states-v-james-a-overman-marie-t-overman-circle-j-inc-a/)
- [United States v. McCombs, 30 F.3d 310 (2d Cir. 1994)](https://www.courtlistener.com/opinion/7029579/united-states-v-mccombs/)

## Connections

Cites: § 6321 Lien for taxes

Cited by: none

Derived from: 1939 § 3671

## Amendments

- 1954-08-16: [Act Aug. 16, 1954, ch. 736](/26/act/1954-ch736.md), 68A Stat. 779
- 1966-11-02: [Pub. L. 89-719](/26/act/89-719.md), 80 Stat. 1146