### Question
What is the definition of deferred amount?


### Answer
The definition of **deferred amount** is as follows in *26 U.S.C. § 6324A*:

> the aggregate amount deferred under section 6166 (determined as of the date prescribed by section 6151(a) for 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 > PART II-LIENS**

