### Question
What does seriously delinquent tax debt mean?


### Answer
**Seriously delinquent tax debt** has the following meaning in *26 U.S.C. § 7345*:

> an unpaid, legally enforceable Federal tax liability of an individual—



(A) which has been assessed,



(B) which is greater than $50,000, and



(C) with respect to which—



(i) a notice of lien has been filed pursuant to section 6323 and the administrative rights under section 6320 with respect to such filing have been exhausted or have lapsed, or



(ii) a levy is made pursuant to section 6331

#### Citation:
  - *26 U.S.C. § 7345*
  - Heading: **Subtitle F-Procedure and Administration > CHAPTER 75-CRIMES, OTHER OFFENSES, AND FORFEITURES > Subchapter D-Miscellaneous Penalty and Forfeiture Provisions**

