26 U.S.C. § 6322: When the Federal Tax Lien Begins and Ends
Section 6322 generally dates the federal tax lien from assessment and continues it until the liability is satisfied or becomes unenforceable by lapse of time.
LiensRead the analysis ↗
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26 U.S.C. § 6323: Federal Tax Lien Notice and Priority
Section 6323 governs when an unfiled federal tax lien is invalid against specified third parties and contains extensive priority and protection rules.
LiensRead the analysis ↗
26 U.S.C. § 6325: Release, Discharge, and Subordination of Federal Tax Liens
Section 6325 provides different mechanisms for releasing a lien, discharging particular property, and subordinating the federal lien.
LiensRead the analysis ↗
26 U.S.C. § 6331: IRS Levy Authority and Notice
Section 6331 authorizes levy after demand and nonpayment, subject to notice, timing, statutory restrictions, and exceptions.
Levies & SeizuresRead the analysis ↗
26 U.S.C. § 6332: The Duty to Honor an IRS Levy
Section 6332 generally requires a person possessing property subject to levy to surrender it, with specified exceptions and consequences.
Levies & SeizuresRead the analysis ↗
26 U.S.C. § 6334: Property Exempt from IRS Levy
Section 6334 lists categories of property exempt from federal tax levy and limits the effect of other exemption laws.
Levies & SeizuresRead the analysis ↗
26 U.S.C. § 6343: Release of an IRS Levy
Section 6343 requires release of a levy in specified circumstances, including unenforceability, facilitated collection, installment agreements, and economic hardship.
Levies & SeizuresRead the analysis ↗
26 U.S.C. § 6501: The Federal Assessment Limitation Period
Section 6501 supplies the general limitation period for assessment and numerous exceptions involving omitted income, nonfiling, fraud, and agreed extensions.
Limitations PeriodsRead the analysis ↗
26 U.S.C. § 6502: The Federal Collection Period
Section 6502 generally permits collection by levy or court proceeding within ten years after assessment, subject to suspensions and extensions.
Limitations PeriodsRead the analysis ↗
26 U.S.C. § 6511: Time Limits for Federal Refund Claims
Section 6511 governs when a federal refund claim must be filed and limits the amount recoverable based on the timing of the claim.
Refund ClaimsRead the analysis ↗
26 U.S.C. § 6011: Who Must File a Tax Return
Section 6011 supplies the general statutory duty to make a return or statement when required by the Code or regulations.
Unfiled ReturnsRead the analysis ↗
26 U.S.C. § 6651: Failure-to-File and Failure-to-Pay Additions
Section 6651 imposes additions to tax for failure to file and failure to pay, subject to reasonable-cause and other statutory rules.
PenaltiesRead the analysis ↗
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