 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 that may accrue in addition thereto) shall be a lien...  Income Tax Procedure ... - Page 119by Robert Hiester Montgomery - 1927Full view - About this book
 | Congress. Internal Revenue Taxation Joint Committee - 1959 - 220 pages
...Internal Revenue Code of 1939 against the property of Mr. Bess in his lifetime. Section 3670 provides that "If any person liable to pay any tax neglects...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."... | |
 | 1929 - 1628 pages
...5908, USC title 26, § 115), so far as pertinent to this controversy, is as follows : "Section 3186. That if any person liable to pay any tax neglects...collector, except when otherwise provided, until paid, with 140 141 (147 Wash. П( the interest, penalties, and costs that may accrue in addition thereto upon... | |
 | 1968 - 1882 pages
...4987, May 29, 1962] § 25.6321 Statutory provisions; lien for taxes. SEC. 6321. Lien for taxes. II 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... | |
 | United States. Internal Revenue Service - 1979 - 664 pages
...section 6861 (c). Par. 20. Section 301.6321-1 is amended to read as follows: §301.6321-1 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... | |
 | United States. Internal Revenue Service - 1972 - 624 pages
...follows: PARAGRAPH 1. Section 301.6321-1 is revised to read as follows : §301.6321-1 Lien for taxes. , chapter 1 of the Code) of its qualified railroad grading and tunnel bores (as defined in parag (including any interest, additional amount, addition to tax, or assessable penalty, together with any... | |
 | United States. Internal Revenue Service - 1977
...Corp., 313 F. Supp. 330, 333-334 (EDNY 1970), affd, 711 USTC 11 9421 (CA2 1971). "Section 6321 reads: "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... | |
 | 1949 - 522 pages
...any such certificate may be recorded. (53 Stat. 357; 26 USC 3103) § 182.484 Assessments become lien. 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... | |
 | Richard F. Duncan, William H. Lyons, Catherine Lee Wilson - 2011 - 688 pages
...Pub. L. No. 99-514, 100 Stat. 2085 (1986). Section 6321 of the Internal Revenue Code of 1986 provides: "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... | |
 | United States. Tax Court - 2000 - 696 pages
...petitioner. Petitioner filed an objection to respondent's motion to dismiss. Discussion Section 6321 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.... | |
| |
