Treas. Reg. § 20.6321-1 Lien for taxes.

eCFR as of 2026-10-19 · Interprets § 6321

For regulations concerning the lien for taxes, see § 301.6321-1 of this chapter (Regulations on Procedure and Administration).

[T.D. 7710, 45 FR 50747, July 31, 1980]