the reason is that the government has a lien on the p2,500.00 received by him from the estate as his share in the inheritance , for unpaid income taxes4a for which said estate is liable , pursuant to the last paragraph of section 315 of the tax code , which we quote hereunder : if any person , corporation , partnership , joint-account ( cuenta en participacion ) , association , or insurance company liable to pay the income tax , neglects or refuses to pay the same after demand , the amount shall be a lien in favor of the government of the philippines from the time when the assessment was made by the commissioner of internal revenue until paid with interest , penalties , and costs that may accrue in addition thereto upon all property and rights to property belonging to the taxpayer : .