 | United States. Congress. Senate. Committee on Finance - 1976 - 778 halaman
...representing a tax. ******* SEC. 6331. LEVY AND DISTRAINT. (a) AUTHORITY OF SECRETARY OR DELEGATE. — If any person liable to pay any tax neglects or refuses to pay the same within 10 days after notice and demand, it shall be lawful for the Secretary or his delegate to collect... | |
 | President's Private Sector Survey on Cost Control (U.S.) - 1984 - 40 halaman
...(Revenue Officer) spends serving bank levies. " (Treasury Task Force, Recommendation 1-4.) Background If any person liable to pay any tax neglects or refuses to pay the tax within 10 days after notice and demand, the district director to whom the assessment is charged... | |
 | United States. Congress. Senate. Committee on Finance - 1984 - 160 halaman
...(Revenue Officer) spends serving bank levies." (Treasury Task Force, Recommendation 1-4.) Background If any person liable to pay any tax neglects or refuses to pay the tax within 10 days after notice and demand, the district director to whom the assessment is charged... | |
 | Richard F. Duncan, William H. Lyons, Catherine Lee Wilson - 2011 - 688 halaman
...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 halaman
...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.... | |
 | United States. Tax Court - 2000 - 682 halaman
...interest for the period during which he was in bankruptcy proceedings. Discussion Section 6321 provides that, if any person liable to pay any tax neglects or refuses to do so after demand, the amount shall be a lien in favor of the United States upon all property and... | |
 | David A. Schmudde - 2004 - 420 halaman
...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 §6321. ' United... | |
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... 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. 
