...of the Revised Statutes be, and the same is hereby, amended so as to read as follows : " SEC. 3186. If any person liable to pay any tax neglects or refuses...a lien in favor of the United States from the time it was due until paid, with the interest, penalties, and costs that may accrue in addition thereto,...

...Revenue Act of 1928, amending section 177, United States Judicial Code.) LIENS FOR TAXES PAR. 39. (a) If any person liable to pay any tax neglects or refuses to pay the same after demand, the amount (including any interest, penalty, additional amount, or addition to such tax, together with any costs...

...eighty-six be amended by striking out all after said number, and substituting therefor the following: " If any person liable to pay any tax neglects or refuses...favor of the United States from the time when the assessment-list лгав received by the collector, except when otherwise provided, until paid, with...

...administer oaths to such person or persons. (Section 507, Revenue Act of 1934.) LIENS FOR TAXES PAB. 7. (a) If any person liable to pay any tax neglects or refuses to pay the same after demand, the amount (including any interest, penalty, additional amount, or addition to such tax, together with any costs...

...the rate of 6 per centum per annum. (Section 404, Revenue Act of 1935.) LlENS FOR TAXES PAB. 40. (a) If any person liable to pay any tax neglects or refuses to pay the same after demand, the amount (including any interest, penalty, additional amount, or addition to such tax, together with any costs...

...(a) Section 31S6 of the Revised Statutes, as amended, Is amended to rend as foUows: "SEC. 31S6. (a) If any person liable to pay any tax neglects or refuses to pay the same after demand, the amount (including any Interest, penalty, additional amount, or addition to such tax, together with any costs...

...whole of the debtor's property wherever 1 These provisions state : "26 USC 5 6321. LIEN FOB 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 asses-sable penalty, together with...

...satisfaction of the delinquent's tax liability. Section 3C70 of the Internal Revenue Code provides that if any person liable to pay any tax neglects...the amount 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....

...governing the collection of Federal taxes are broad and comprehensive. Section 3670 of the Code provides that, if any person liable to pay any tax neglects...or refuses to pay the same after demand, the amount of the tax shall be a lien upon all property and rights to property, whether real or personal, belonging...

...upon §§ 3670 and 3671 of the Internal Revenue Code of 1939,1 which, in pertinent part, provided: "If any person liable to pay any tax neglects or refuses...amount . . . shall be a lien in favor of the United States upon all property and rights to property . . . belonging to such person" (§ 3670) from the...