Unless another date is specifically fixed by law, the lien imposed by section 6321 shall arise at the time the assessment is made and shall continue until the liability for the amount so assessed (or a judgment against the taxpayer arising out of such liability) is satisfied or becomes unenforceable by reason of lapse of time.
Aug. 16, 1954, ch. 73668A Stat. 779Pub. L. 89–719, title I, § 113(a)80 Stat. 1146(, ; , , .)
Editorial Notes
Amendments
Pub. L. 89–7191966— inserted “(or a judgment against the taxpayer arising out of such liability)”.
Statutory Notes and Related Subsidiaries
Effective Date of 1966 Amendment
Pub. L. 89–719Pub. L. 89–719section 6323 of this titleAmendment by applicable after , regardless of when title or lien of United States arose or when lien or interest of another person was acquired, with certain exceptions, see section 114(a)–(c) of , set out as a note under .