### Question
How does Lien for Taxes define mechanic's lienor?


### Answer
Under *26 U.S.C. § 6323*, **mechanic's lienor** is defined as:

> any person who under local law has a lien on real property (or on the proceeds of a contract relating to real property) for services, labor, or materials furnished in connection with the construction or improvement of such property

#### Citation:
  - *26 U.S.C. § 6323*
  - Heading: **Subtitle F-Procedure and Administration > CHAPTER 64-COLLECTION > Subchapter C-Lien for Taxes > PART II-LIENS**

