### Question
How is the term section 6166 lien property defined?


### Answer
The term **section 6166 lien property** is defined in *26 U.S.C. § 6324A* as the following:

> 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 > PART II-LIENS**

