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

Source: eCFR as of 2026-10-19 <https://www.ecfr.gov/current/title-26/section-20.6321-1>. Interprets 26 U.S.C. § 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]