§ 6324A(b)(1)

section 6166 lien property

UNDECIDED

0 of 2 settled

  1. 1

    § 6324A(b)(1)

    ALL OF

    For purposes of this section, the term “section 6166 lien property” means interests in real and other property to the extent such interests—

    “interests in real and other property” Opening words
    “can be expected to survive the deferral period, and” § 6324A(b)(1)(A)
    “are designated in the agreement referred to in subsection (c).” § 6324A(b)(1)(B) needs Step 2 Agreement under § 6324A(c) UNDECIDED
  2. 2

    § 6324A(c)

    Agreement under § 6324A(c)

    ALL OF

    The agreement referred to in this subsection is a written agreement signed by each person in being who has an interest (whether or not in possession) in any property designated in such agreement—

    “consenting to the creation of the lien under this section with respect to such property, and” § 6324A(c)(1)
    “designating a responsible person who shall be the agent for the beneficiaries of the estate and for the persons who have consented to the creation of the lien in dealings with the Secretary on matters arising under section 6166 or this section.” § 6324A(c)(2)