CH. 64—COLLECTION
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Subchapter C—Lien for Taxes Sec. 6321. Lien for taxes. Sec. 6322. Period of lien. Sec. 6323. Validity against mortgagees, pledgees, purchasers, and judgment creditors. Sec. 6324. Special liens for estate and gift taxes. Sec. 6325. Release of lien or partial discharge of property. Sec. 6326. Cross references. SEC. 6321. LIEN FOR TAXES.
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. SEC. 6322. PERIOD OF LIEN.
Unless another date is specifically fixed by law, the lien imposed by section 6321 shall arise a t the time the assessment is made and shall continue until the liability for the amount so assessed is satisfied or becomes unenforceable by reason of lapse of time. SEC. 6323. VALIDITY AGAINST MORTGAGEES, PLEDGEES, PURCHASERS, AND JUDGMENT CREDITORS. (a) INVALIDITY OF L I E N WITHOUT NOTICE.—Except as otherwise
provided in subsection (c), the lien imposed by section 6321 shall not be valid as against any mortgagee, pledgee, purchaser, or judgment creditor until notice thereof has been filed by the Secretary or his delegate— (1) U N D E R STATE OR TERRITORIAL LAWS.—In the office designated by the law of the State or Territory in which the property subject to the lien is situated, whenever the State or Territory has by law designated an office within the State or Territory for the filing of such notice; or (2) W I T H CLERK OF DISTRICT COURT.—In the office of the clerk of the United States district court for the judicial district in which the property subject to the lien is situated, whenever the State or Territory has not by law designated an office within the State or Territory for the filing of such notice; or (3) W I T H CLERK OF DISTRICT COURT FOR DISTRICT OF COLUMBIA.—
In the office of the clerk of the United States District Court for the District of Columbia, if the property subject to the lien is situated in the District of Columbia. (b) FORM OF NOTICE.—If the notice filed pursuant to subsection
(a)(1) is in such form as would be valid if filed with the clerk of the United States district court pursuant to subsection (a)(2), such notice shall be valid notwithstanding any law of the State or Territory regarding the form or content of a notice of lien. (c) EXCEPTION I N C A S E OF SECURITIES.—
(1) EXCEPTION.—Even though notice of a lien provided in section 6321 has been filed in the manner prescribed in subsection (a) § 6323(c)(1)
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