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Consumer Bankruptcy Law and Practice: 26 U.S.C. § 6321. Lien for taxes

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.

[Added by Act of Aug. 16, 1954, c. 736, 68A Stat. 779.]

Consumer Bankruptcy Law and Practice: 26 U.S.C. § 6322. Period of lien

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.

[Act of Aug. 16, 1954, c. 736, 68A Stat. 779; Pub. L. No. 89-719, § 113(a), 80 Stat. 1146 (1966).]

Consumer Bankruptcy Law and Practice: Sections 6323(a) through 6323(b)

(a) Purchasers, holders of security interests, mechanic’s lienors, and judgment lien creditors. The lien imposed by section 6321 shall not be valid as against any purchaser, holder of a security interest, mechanic’s lienor, or judgment lien creditor until notice thereof which meets the requirements of subsection (f) has been filed by the Secretary.

Consumer Bankruptcy Law and Practice: Sections 6323(c) through 6323(e)

(c) Protection for certain commercial transactions financing agreements, etc.

(1) In general. To the extent provided in this subsection, even though notice of a lien imposed by section 6321 has been filed, such lien shall not be valid with respect to a security interest which came into existence after tax lien filing but which—

Consumer Bankruptcy Law and Practice: Sections 6323(f) through 6323(g)

(f) Place for filing notice; form.

(1) Place for filing. The notice referred to in subsection (a) shall be filed—

(A) Under State laws.

(i) Real property. In the case of real property, in one office within the State (or the county, or other governmental subdivision), as designated by the laws of such State, in which the property subject to the lien is situated; and

Consumer Bankruptcy Law and Practice: Amendment History

[Act of Aug. 16, 1954, c. 736, 68A Stat. 779; Pub. L. No. 88-272, § 236(a), (c)(1), 78 Stat. 127, 128 (1964); Pub. L. No. 89-493, § 17(a), 80 Stat. 266 (1966); Pub. L. No. 89-719, § 101(a), 80 Stat. 1125 (1966); Pub. L. No. 94-455, §§ 1202(h)(2), 1906(b)(13)(A), 2008(c), 90 Stat. 1688, 1834, 1892 (1976); Pub. L. No. 95-600, § 702(q)(1), (2), 92 Stat. 2937, 2938 (1978); Pub. L. No. 99-514, § 1569(a), 100 Stat. 2764 (1986); Pub. L. No. 100-647, § 1015(s)(1), 102 Stat. 3573 (1988); Pub. L. No. 101-508, §§ 11317(b), 11704(a)(26), 104 Stat. 1388-458, 1388-519 (1990); Pub. L. No.

Consumer Bankruptcy Law and Practice: 26 U.S.C. § 6658. Coordination with title 11

(a) Certain failures to pay tax. No addition to the tax shall be made under section 6651, 6654, or 6655 for failure to make timely payment of tax with respect to a period during which a case is pending under Title 11 of the United States Code—

(1) if such tax was incurred by the estate and the failure occurred pursuant to an order of the court finding probable insufficiency of funds of the estate to pay administrative expenses, or

(2) if—

Consumer Bankruptcy Law and Practice: 42 U.S.C. § 254o. Breach of scholarship contract or loan repayment contract

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(d) Cancellation of obligation upon death of individual; waiver or suspension of obligation for impossibility, hardship, or unconscionability; release of debt by discharge in bankruptcy, time limitations.

(1) Any obligation of an individual under the Scholarship Program (or a contract thereunder) or the Loan Repayment Program (or a contract thereunder) for service or payment of damages shall be canceled upon the death of the individual.

Consumer Bankruptcy Law and Practice: 50 U.S.C. § 3902. Purpose

The purposes of this Act are—

(1) to provide for, strengthen, and expedite the national defense through protection extended by this Act to servicemembers of the United States to enable such persons to devote their entire energy to the defense needs of the Nation; and

(2) to provide for the temporary suspension of judicial and administrative proceedings and transactions that may adversely affect the civil rights of servicemembers during their military service.

Consumer Bankruptcy Law and Practice: 50 U.S.C. § 3911. Definitions

For the purposes of this Act:

(1) Servicemember. The term “servicemember” means a member of the uniformed services, as that term is defined in section 101(a)(5) of title 10, United States Code.

(2) Military service. The term “military service” means—

(A) in the case of a servicemember who is a member of the Army, Navy, Air Force, Marine Corps, or Coast Guard—

Consumer Bankruptcy Law and Practice: 50 U.S.C. § 3914. Extension of protections to citizens serving with allied forces

A citizen of the United States who is serving with the forces of a nation with which the United States is allied in the prosecution of a war or military action is entitled to the relief and protections provided under this Act if that service with the allied force is similar to military service as defined in this Act. The relief and protections provided to such citizen shall terminate on the date of discharge or release from such service.

[Act of Oct. 17, 1940, c. 888, § 104, as added by Pub. L. No. 108-189, § 1, 117 Stat. 2839 (2003).]

Consumer Bankruptcy Law and Practice: 50 U.S.C. § 3916. Information for members of the armed forces and their dependents on rights and protections of the Servicemembers Civil Relief Act

(a) Outreach to members. The Secretary concerned shall provide to each member of the Armed Forces under the jurisdiction of the Secretary pertinent information on the rights and protections available to members and their dependents under the Servicemembers Civil Relief Act [50 U.S.C. app. § et seq.].

(b) Time of provision. The information required to be provided under subsection (a) of this section to a member shall be provided at the following times:

Consumer Bankruptcy Law and Practice: 50 U.S.C. § 3917. Extension of rights and protections to reserves ordered to report for military service and to persons ordered to report for induction

(a) Reserves ordered to report for military service. A member of a reserve component who is ordered to report for military service is entitled to the rights and protections of this title and titles II and III [of this Appendix] during the period beginning on the date of the member’s receipt of the order and ending on the date on which the member reports for military service (or, if the order is revoked before the member so reports, or the date on which the order is revoked).