BELL, Presiding Judge.
26 U. S. C. § 6321 provides for a lien on all property and rights to property belonging to a taxpayer who neglects or refuses to pay internal revenue taxes after demand. This lien is effective from the time the assessment is made (26 U. S. C. § 6322), and may be enforced by levy pursuant to 26 U. S. C. § 6331 upon all property and rights to property belonging to the taxpayer, or on which there is a lien provided, with the exception...
Let's get started
Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.
- Updated daily.
- Uncompromising quality.
- Complete, Accurate, Current.
