Section 6321 creates the federal tax lien; section 6322 addresses its duration. The distinction matters when evaluating old assessments, recorded lien notices, refinancing, sale proceeds, and the collection statute.
What the authority does
Unless another date is specifically fixed by law, the lien imposed by section 6321 arises when the assessment is made and continues until the liability is satisfied or becomes unenforceable because of the passage of time.
Why it matters in a tax controversy
A public filing date is not necessarily the lien's beginning date. Counsel should align the assessment date, notice filing, refiling period, collection expiration date, property acquisition, and any discharge, subordination, release, or withdrawal request.
What it does not answer by itself
The provision does not establish priority against third parties or explain when a filed notice must be refiled. Sections 6323 and 6325, state property law, and the specific transaction supply those answers.
Research and case checkpoints
- Find the assessment date for each liability covered by the lien.
- Compare the statutory lien with every recorded Notice of Federal Tax Lien.
- Calculate collection-period suspensions before assuming the lien has expired.
- Identify the property interest and the remedy needed for the transaction.
Primary and official sources
Currency note: Check the current text, amendment history, effective date, and the version governing the tax period or agency action before relying on this summary.