 | United States. Internal Revenue Service - 1954 - 1182 pages
...Internal Revenue Code provides that if any person liable to pay any tax neglects or refuses to pay the same after demand, 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. Supreme Court - 1957 - 908 pages
...which, in pertinent part, provided: "If any person liable to pay any tax neglects or refuses to pay the same after demand, the amount . . . shall be a lien in favor of the United States upon all property and rights to property . . . belonging to such person" (ยง 3670) from the... | |
 | Congress. Internal Revenue Taxation Joint Committee - 1959 - 220 pages
...lifetime. Section 3670 provides that "If any person liable to pay any tax neglects or refuses to pay the same after demand, 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 - 1866 - 928 pages
...same after demand, the amount shall be 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, upon all 470 property and rights to property ; and the collector, after demand, may levy Levy, or by warrant... | |
 | United States. Tax Court - 2000 - 696 pages
...Discussion Section 6321 provides that, if any person liable to pay any tax neglects or refuses to pay the same after demand, 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 pages
...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 rights to property, whether real or personal, belonging to such person.... | |
 | United States - 1923 - 158 pages
...act of Mar. 1, 1879 (SO Stat., 327).] If any person liable to pay any tax neglects or refuses to pay the same after demand, the amount shall be a lien...in addition thereto, upon all property and rights to property belonging to such person. 282 Fed. 332, US v. Zerbey. Osterburg v. Union Trust Co. 93 US... | |
 | 1912 - 912 pages
...Revised Statutes is as follows: SEC. 3186. If any person liable to pay any tax neglects or refuses to pay the same after demand, the amount shall be 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... | |
 | United States. Supreme Court - 1908 - 1378 pages
...person, bank, association, company, or corporation liable to pay any tax shall neglect or refuse to pay the same after demand, the amount shall be 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,... | |
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If any person liable to pay any tax neglects or refuses to pay the same after demand, the amount shall be a lien in favor of the United States from the time when the... 
