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26 U.S.C. 6322: Period of lienText contains those laws in effect through Public Law 119-120 (October 7, 2026).
From Title 26-INTERNAL REVENUE CODECHAPTER 64-COLLECTION
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§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.

( 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—Pub. L. 89–719 inserted “(or a judgment against the taxpayer arising out of such liability)”.

Statutory Notes and Related Subsidiaries

Effective Date of 1966 Amendment

Amendment by Pub. L. 89–719 applicable after Nov. 2, 1966, 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 Pub. L. 89–719, set out as a note under section 6323 of this title.