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What law gives the IRS authority to file a tax lien?

April 26, 2017authority file gives IRS Law lien tax

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What law gives the IRS authority to file a tax lien?

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Section 6321 of the Internal Revenue Code gives the IRS the legal authority to file a tax lien. It states: “If any person liable to pay any tax neglects or refuses to pay the same after demand, the amount (including any interest, additional amount, addition to tax, or assessable penalty, together with any costs that may accrue in addition thereto) shall be a lien in favor of the United States upon all property and rights to property, whether real or personal, belonging to such person.