Sec. 6321. Lien for Taxes
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 costs that may accrue in addition thereto)
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.
26 USC 6321
The IRS refuses to say how, or under what code section, they have determined that individual citizens are liable for tax on
domestic income (see Who is Liable), They just pretend you are, and hope you don't
know any better and won't ask any questions !!
Furthermore, the Published Regulations, which are required by 44 U.S.C. 1505.
Documents To Be Published..., for general public applicability for this Code Section, fail to show any applicability to
Title 26, but rather, either remain totally unpublished (thereby remaining applicable only to Federal Employees)
or show applicability only within Title 27, in regards to alcohol, tobacco & firearms activities, not Title 26 !
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Last Update: 02/21/97
Web Author: The Disciples of Truth
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