federal tax lien
Defined in 1 dictionary — Case Law
Definitions from Case Law
From 326 U.S. 265 - Glass City Bank of Jeanette Pa v. United States · 1945Most cited · 735 citing opinions
These two sections read together indicate that a continuing lien covers property or rights to property in the delinquent's hands at any time prior to expiration. ... the lien applies to property owned by the delinquent at any time during the life of the lien.