### Question
How does Lien for Taxes define required interest amount?


### Answer
Under *26 U.S.C. § 6324A*, **required interest amount** is defined as:

> the aggregate amount of interest which will be payable over the first 4 years of the deferral period with respect to the deferred amount (determined as of the date prescribed by section 6151(a) for the payment of the tax imposed by chapter 11)

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

