 | Robert Hiester Montgomery - 1927 - 592 strani
...METHOD OF CREATING LIEN FOR UNPAID TAXES.— LAw. Section 3186. [Rev. Stat., amended Feb. 26, 1925] .... That if any person liable to pay any tax neglects...a lien in favor of the United States from the time when the assessment list was received by the collector, except when otherwise provided, until paid,... | |
 | United States. Board of Tax Appeals - 1929 - 1604 strani
...give notice to the person or persons liable, stating the amount due and demanding payment thereof. If any person liable to pay any tax neglects or refuses...a lien in favor of the United States from the time when the assessment list was received by the collector. Section 3186, Revised Statutes. This lien is... | |
 | Robert Hiester Montgomery - 1925 - 1928 strani
...the Revised Statutes which authorize collectors to collect taxes by distraint and sale.51 REGULATION. If any person liable to pay any tax neglects or refuses to pay such tax within ten days after notice and demand, it shall be lawful for the collector or his deputy... | |
 | United States. Internal Revenue Service - 1931 - 502 strani
...3186. [Revised Statutes, as amended, and further amended liy section 613, Revenue Act of 1928.] (a) If any person liable to pay any tax neglects or refuses to pay the same after demand, the amount (including any interest, penalty, additional amount, or addition to ' such tax, together with any costs... | |
 | United States. Congress. House. Ways and Means - 1966 - 806 strani
...6344. Cross references. SEC. 6331. LEVY AND DISTRAINT. (a) Authority of Secretary or Delegate. — If any person liable to pay any tax neglects or refuses to pay the same within 10 days after notice and demand, it shall be lawful for the Secretary or his delegate to collect... | |
 | United States. Tax Court - 1966 - 958 strani
...supra. Consequently, • SEC. 0331. LEVY AND DISTRAINT. (a) AUTHORITY OF SECRETARY OB DELEGATE.—If any person liable to pay any tax neglects or refuses to pay the same within 10 days after notice and demand, It shall be lawful for the Secretary or his delegate to collect... | |
 | 1968 - 1882 strani
...4987, May 29, 1962] § 25.6321 Statutory provisions; lien for taxes. SEC. 6321. Lien for taxes. II 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... | |
 | United States. Internal Revenue Service - 1972 - 624 strani
...follows: PARAGRAPH 1. Section 301.6321-1 is revised to read as follows : §301.6321-1 Lien for taxes. , chapter 1 of the Code) of its qualified railroad grading and tunnel bores (as defined in parag (including any interest, additional amount, addition to tax, or assessable penalty, together with any... | |
 | United States. Internal Revenue Service - 1975 - 804 strani
...an authorized means of collecting the taxes from the $38,000 held by him. 26 USC §6331 (a) provides 6j Q'IS Ҷ ̠ դ uF n ^# d } v } u蒈 Y [ = Ҡ y+ within 10 days after notice and demand, it shall be lawful for the Secretary . . . to collect such... | |
 | United States. Internal Revenue Service - 1976 - 624 strani
...proceeding in the proper court." "26 USC §6331 provides: "(a) Authority of Secretary or delegate. "If any person liable to pay any tax neglects or refuses to pay the same within 10 days after notice and demand, it shall be lawful for the Secretary or his delegate to collect... | |
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... 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. 
