 | United States. Internal Revenue Service - 1977
...here. Tr. of Oral Arg. 13. 11 Section 6331 reads in part: "(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. Internal Revenue Service - 1979 - 664 strani
...interests in the condominium unit or the unit itself. LAW AND ANALYSIS Section 6321 of the Code provides that if any person liable to pay any tax neglects or refuses to pay the tax after demand, the amount (including any interest, additional amount, addition to tax, or assessable... | |
 | United States. Tax Court - 2001 - 538 strani
...and not petitioner Dorothy Moorhous' liability for those years. Discussion Section 633 l(a) provides that if any person liable to pay any tax neglects or refuses to pay such tax within 10 days after notice and demand for payment, the Secretary is authorized to collect... | |
 | United States. Internal Revenue Service - 1973 - 824 strani
...amended to read as follows: § 301.6331-1 Levy and distraint. (a) Authority to levy — (1) In general. If any person liable to pay any tax neglects or refuses to pay such tax within 10 days after notice and demand, the district director to whom the assessment is charged... | |
 | 1969 - 372 strani
...property, see section 6335. § 301.6331-1 Levy and distraint. (a) Authority to levy— (1) In general. If any person liable to pay any tax neglects or refuses to pay such tax within 10 days after notice and demand, the district director to whom the assessment is charged... | |
 | 1974 - 406 strani
...5171, Feb. 26, 1973] § 301.6331-1 Levy and distraint. (a) Authority to levy — (1) In general. It any person liable to pay any tax neglects or refuses to pay such tax within 10 days after notice and demand, the district director to whom the assessment is charged... | |
 | 1949 - 522 strani
...any such certificate may be recorded. (53 Stat. 357; 26 USC 3103) § 182.484 Assessments become lien. 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. Senate. Committee on Finance - 1976 - 778 strani
...representing a tax. ******* 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... | |
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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. 
