26 CFR § 20.6321 - Statutory provisions; lien for taxes.

---
identifier: "/us/cfr/t26/s20.6321"
source: "ecfr"
legal_status: "authoritative_unofficial"
title: "26 CFR § 20.6321 - Statutory provisions; lien for taxes."
title_number: 26
title_name: "Internal Revenue"
section_number: "20.6321"
section_name: "Statutory provisions; lien for taxes."
chapter_name: "INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY"
subchapter_number: "B"
subchapter_name: "ESTATE AND GIFT TAXES"
part_number: "20"
part_name: "ESTATE TAX; ESTATES OF DECEDENTS DYING AFTER AUGUST 16, 1954"
positive_law: false
currency: "2026-03-24"
last_updated: "2026-03-24"
format_version: "1.1.0"
generator: "[email protected]"
authority: "26 U.S.C. 7805."
regulatory_source: "T.D. 6296, 23 FR 4529, June 24, 1958; 25 FR 14021, Dec. 31, 1960, unless otherwise noted."
cfr_part: "20"
---


# 20.6321 Statutory provisions; 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.