[USC02] 26 USC 6322: Period of lien
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26 USC 6322: Period of lien Text contains those laws in effect on August 12, 2020
From Title 26-INTERNAL REVENUE CODESubtitle F-Procedure and AdministrationCHAPTER 64-COLLECTIONSubchapter C-Lien for TaxesPART II-LIENS

§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 .)


1966-Pub. L. 89–719 inserted "(or a judgment against the taxpayer arising out of such liability)".

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.