Period of lien
United States Code
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How this statute sits in the citation network, derived from CiteLaw's graph of published opinions.
★Landmark AuthorityTop 1% most-cited · cited by 509 decisions
509
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Courts citing this statute
Most recently cited by10
- 2026Kramer E.D. Mich.
- 2026United States of America v. Darlene S. Williams, et al. D. Maryland
- 2026Michael E Hindes Bankr. N.D.N.Y.
- 2025United States v. Phillips E.D.N.Y
- 2025United States v. Semenza II D. Nev.
- 2025Bryan E.D. Cal.
- 2025United States v. SWANTON D. Me.
- 2025Choina v. Ohio Department of Taxation S.D. Ohio
- 2025United States v. David S.D. Ohio
- 2025United States v. WHITMAN M.D. Ga.
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Text
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: (Aug. 16, 1954, ch. 736, 68A Stat. 779; Pub. L. 89–719, title I, § 113(a), Nov. 2, 1966, 80 Stat. 1146.))