26 USC § 6322 - Period of lien

---
identifier: "/us/usc/t26/s6322"
source: "usc"
legal_status: "official_prima_facie"
title: "26 USC § 6322 - Period of lien"
title_number: 26
title_name: "INTERNAL REVENUE CODE"
section_number: "6322"
section_name: "Period of lien"
chapter_number: 64
chapter_name: "COLLECTION"
subchapter_number: "C"
subchapter_name: "Lien for Taxes"
part_number: "II"
part_name: "LIENS"
positive_law: false
currency: "119-84"
last_updated: "2026-04-17"
format_version: "1.1.0"
generator: "[email protected]"
source_credit: "(Aug. 16, 1954, ch. 736, 68A Stat. 779; Pub. L. 89–719, title I, § 113(a), Nov. 2, 1966, 80 Stat. 1146.)"
---


# § 6322. Period of lien

Unless another date is specifically fixed by law, the lien imposed by section 6321 shall arise at the time the assessment is made and shall continue until the liability for the amount so assessed (or a judgment against the taxpayer arising out of such liability) is satisfied or becomes unenforceable by reason of lapse of time.

---

**Source Credit**: (Aug. 16, 1954, ch. 736, 68A Stat. 779; Pub. L. 89–719, title I, § 113(a), Nov. 2, 1966, 80 Stat. 1146.)

## Editorial Notes

### Amendments

1966— inserted “(or a judgment against the taxpayer arising out of such liability)”.

## Statutory Notes and Related Subsidiaries

### Effective Date of 1966 Amendment

Amendment by  applicable after , regardless of when title or lien of United States arose or when lien or interest of another person was acquired, with certain exceptions, see section 114(a)–(c) of , set out as a note under .