26 U.S.C. § 6321 : US Code - Section 6321: Lien for taxes

Search 26 U.S.C. § 6321 : US Code - Section 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.