Kentucky Tax Lawyer Research Library
Search Kentucky statutes, federal tax provisions, Treasury regulations, agency guidance, and plain-English explanations of tax procedure.
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The Internal Revenue Manual describes IRS operating procedures and can help explain collection activity, but it must be used with the governing Code, regulations, and actual account record.
Section 6321 creates the federal tax lien after assessment, demand, and failure to pay. The statutory lien and the public Notice of Federal Tax Lien are related but different.
IRS publications, FAQs, notices, revenue procedures, rulings, and the Internal Revenue Manual do not all carry the same authority as statutes, regulations, or judicial decisions.
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