 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
 | David A. Schmudde - 2004 - 420 pages
...occurrence of certain events. Internal Revenue Code section 6321 creates a federal tax lien. It 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 penal1 IRC ยง6321. ' United... | |
 | CCH Incorporated, CCH Tax Law Editors - 2008 - 1632 pages
...of property. Sec. 6326. Administrative appeal of liens. * * * [Sec. 6321] 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... | |
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