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impose a lien

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See: encumber


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6321, the IRS can impose a lien on any "property" or "rights to property" belonging to a taxpayer who is delinquent in the payment of taxes.
The PILOT mortgages granted by the Carousel Owner and SIDA impose a lien similar to liens imposed by taxing authorities, and provide for similar remedies, i.
Under the relevant Code provisions, to satisfy a tax deficiency, the government may impose a lien on any of the taxpayer's "property" or "rights to property.
 
 
 
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