Can the lien of section 6321 of Title 26 apply to unpaid income taxes of subtitle A Title 26?

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1166484

2026-05-15 06:15

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No the lien of section 6321 Title 26 is controlled by Title 27 Code of Federal Regulations Part 70 as noted in the Parallel Table of Authorities on the Government Printing Office Access website which indicates that the lien is for unpaid alcohol, tobacco, and firearms taxes only.

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