Current through Pub. L. 119-100Open in workspace
§ 6322 Period of lien
Unless another date is specifically fixed by law, the lien imposed by section 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. 736, 68A Stat. 779; Pub. L. 89–719, title I, § 113(a), Nov. 2, 1966, 80 Stat. 1146.)
Operative text only. Editorial notes, amendment history, and effective dates: official OLRC text of § 6322
Source: decipher.legal/usc/26/6322 · Internal Revenue Code, current through Pub. L. 119-100 (OLRC XML of 2026-04-17)