5.17.2 Federal Tax Liens | Internal Revenue Service
https://www.irs.gov/irm/part5/irm_05-017-002
WEBOct 24, 2023 · The federal tax lien arises when any "person" liable to pay any federal tax fails to pay the tax after a demand by the Government for payment. IRC 6321. For federal tax law purposes, a "person" is defined to include individuals, trusts, estates, partnerships, associations, companies, and corporations. IRC 7701(a)(1).
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