### Question
What does section 6166 lien property mean?


### Answer
**Section 6166 lien property** has the following meaning in *26 U.S.C. § 6324A*:

> interests in real and other property to the extent such interests—


(A) can be expected to survive the deferral period, and


(B) are designated in the agreement referred to in subsection (c)

#### Citation:
  - *26 U.S.C. § 6324A*
  - Heading: **Subtitle F-Procedure and Administration > CHAPTER 64-COLLECTION > Subchapter C-Lien for Taxes**

