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61 Pa. Code § 35.3 - Lien for taxes | State Regulations | US Law
(a) Lien imposed. If a person liable to pay a tax, interest, addition or penalty neglects or refuses to pay the same after demand, upon entry of record by ...
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Pennsylvania Tax Liens - PA Department of Revenue
A lien is defined as a charge on real or personal property for the satisfaction of debt or duty. The Department of Revenue files a lien with the county ...
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United States Tax Court - Wikipedia
The Tax Court specializes in adjudicating disputes over federal income tax, generally prior to the time at which formal tax assessments are made by the Internal ...
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