delinquent tax debt
Defined in 1 place of the United States Code.
For purposes of this paragraph, the term “delinquent tax debt” means an outstanding debt under this title for which a notice of lien has been filed pursuant to section 6323, but the term does not include a debt that is being paid in a timely manner pursuant to an agreement under section 6159 or 7122, or a debt with respect to which a collection due process hearing under section 6330 is requested, pending, or completed and no payment is required.
Source
- 2010–present26 U.S.C. § 6103Internal Revenue Code · Confidentiality and disclosure of returns and return information · under this title