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 U.S.C. § 6321
Aug. 16, 1954, ch. 736, 68A Stat. 779.
SHORT TITLEPub. L. 89-719, §1(a), Nov. 2, 1966, 80 Stat. 1125, provided that: "This Act [enacting sections, , , and of this title, amending sections , to , , , , , to , , , , , , , , , , , , and of this title, sections , , and of Title 28, Judiciary and Judicial Procedure, and section 270a of former Title 40, Public Buildings, Property, and Works, redesignating section 7425 as 7427 of this title, and enacting provisions set out as notes under sections and of this title, and under section of Title 28] may be cited as the 'Federal Tax Lien Act of 1966'."
- The term "person" shall be construed to mean and include an individual, a trust, estate, partnership, association, company or corporation.