### Question
How is the "seriously delinquent tax debt" defined?


### Answer
The term **seriously delinquent tax debt** is defined in *26 U.S.C. § 7345* as follows -

> 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**

