-CITE-
    26 USC CHAPTER 64 - COLLECTION                              01/03/2007

-EXPCITE-
    TITLE 26 - INTERNAL REVENUE CODE
    Subtitle F - Procedure and Administration
    CHAPTER 64 - COLLECTION

-HEAD-
                          CHAPTER 64 - COLLECTION                      

-MISC1-
    Subchapter                                                  Sec.(!1)
    A.      General provisions                                      6301 
    B.      Receipt of payment                                      6311
    C.      Lien for taxes                                          6321
    D.      Seizure of property for collection of taxes             6331
    [E.     Repealed.]                                          

                                AMENDMENTS                            
      1990 - Pub. L. 101-508, title XI, Sec. 11801(b)(14), Nov. 5,
    1990, 104 Stat. 1388-522, struck out item for subchapter E
    "Collection of State individual income taxes".
      1972 - Pub. L. 92-512, title II, Sec. 202(b), Oct. 20, 1972, 86
    Stat. 944, added item for subchapter E.

-FOOTNOTE-
    (!1) Section numbers editorially supplied.


-End-


-CITE-
    26 USC Subchapter A - General Provisions                    01/03/2007

-EXPCITE-
    TITLE 26 - INTERNAL REVENUE CODE
    Subtitle F - Procedure and Administration
    CHAPTER 64 - COLLECTION
    Subchapter A - General Provisions

-HEAD-
                     SUBCHAPTER A - GENERAL PROVISIONS                 

-MISC1-
    Sec.                                                     
    6301.       Collection authority                                  
    6302.       Mode or time of collection.                           
    6303.       Notice and demand for tax.                            
    6304.       Fair tax collection practices.                        
    6305.       Collection of certain liability.                      
    6306.       Qualified tax collection contracts.                   

                                AMENDMENTS                            
      2004 - Pub. L. 108-357, title VIII, Sec. 881(a)(2)(B), Oct. 22,
    2004, 118 Stat. 1626, added item 6306.
      1998 - Pub. L. 105-206, title III, Sec. 3466(b), July 22, 1998,
    112 Stat. 769, added item 6304.
      1976 - Pub. L. 94-455, title XIX, Sec. 1906(b)(5), Oct. 4, 1976,
    90 Stat. 1833, struck out item "6304. Collection under the Tariff
    Act".
      1975 - Pub. L. 93-647, Sec. 101(b)(2), Jan. 4, 1975, 88 Stat.
    2358, added item 6305.

-End-



-CITE-
    26 USC Sec. 6301                                            01/03/2007

-EXPCITE-
    TITLE 26 - INTERNAL REVENUE CODE
    Subtitle F - Procedure and Administration
    CHAPTER 64 - COLLECTION
    Subchapter A - General Provisions

-HEAD-
    Sec. 6301. Collection authority

-STATUTE-
      The Secretary shall collect the taxes imposed by the internal
    revenue laws.

-SOURCE-
    (Aug. 16, 1954, ch. 736, 68A Stat. 775; Pub. L. 94-455, title XIX,
    Sec. 1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1834.)


-MISC1-
                                AMENDMENTS                            
      1976 - Pub. L. 94-455 struck out "or his delegate" after
    "Secretary".

             APPROVAL PROCESS FOR LIENS, LEVIES, AND SEIZURES         
      Pub. L. 105-206, title III, Sec. 3421, July 22, 1998, 112 Stat.
    758, provided that:
      "(a) In General. - The Commissioner of Internal Revenue shall
    develop and implement procedures under which - 
        "(1) a determination by an employee to file a notice of lien or
      levy with respect to, or to levy or seize, any property or right
      to property would, where appropriate, be required to be reviewed
      by a supervisor of the employee before the action was taken; and
        "(2) appropriate disciplinary action would be taken against the
      employee or supervisor where the procedures under paragraph (1)
      were not followed.
      "(b) Review Process. - The review process under subsection (a)(1)
    may include a certification that the employee has - 
        "(1) reviewed the taxpayer's information;
        "(2) verified that a balance is due; and
        "(3) affirmed that the action proposed to be taken is
      appropriate given the taxpayer's circumstances, considering the
      amount due and the value of the property or right to property.
      "(c) Effective Dates. - 
        "(1) In general. - Except as provided in paragraph (2), this
      section shall take effect on the date of the enactment of this
      Act [July 22, 1998].
        "(2) Automated collection system actions. - In the case of any
      action under an automated collection system, this section shall
      apply to actions initiated after December 31, 2000."

-End-



-CITE-
    26 USC Sec. 6302                                            01/03/2007

-EXPCITE-
    TITLE 26 - INTERNAL REVENUE CODE
    Subtitle F - Procedure and Administration
    CHAPTER 64 - COLLECTION
    Subchapter A - General Provisions

-HEAD-
    Sec. 6302. Mode or time of collection

-STATUTE-
    (a) Establishment by regulations
      If the mode or time for collecting any tax is not provided for by
    this title, the Secretary may establish the same by regulations.
    (b) Discretionary method
      Whether or not the method of collecting any tax imposed by
    chapter 21, 31, 32, or 33, or by section 4481 is specifically
    provided for by this title, any such tax may, under regulations
    prescribed by the Secretary, be collected by means of returns,
    stamps, coupons, tickets, books, or such other reasonable devices
    or methods as may be necessary or helpful in securing a complete
    and proper collection of the tax.
    (c) Use of Government depositaries
      The Secretary may authorize Federal Reserve banks, and
    incorporated banks, trust companies, domestic building and loan
    associations, or credit unions which are depositaries or financial
    agents of the United States, to receive any tax imposed under the
    internal revenue laws, in such manner, at such times, and under
    such conditions as he may prescribe; and he shall prescribe the
    manner, times, and conditions under which the receipt of such tax
    by such banks, trust companies, domestic building and loan
    associations, and credit unions is to be treated as payment of such
    tax to the Secretary.
    (d) Time for payment of manufacturers' excise tax on sporting goods
      The taxes imposed by subsections (a) and (b) of section 4161
    (relating to taxes on sporting goods) shall be due and payable on
    the date for filing the return for such taxes.
    (e) Time for deposit of taxes on communications services and
      airline tickets
      (1) In general
        Except as provided in paragraph (2), if, under regulations
      prescribed by the Secretary, a person is required to make
      deposits of any tax imposed by section 4251 or subsection (a) or
      (b) of section 4261 with respect to amounts considered collected
      by such person during any semimonthly period, such deposit shall
      be made not later than the 3rd day (not including Saturdays,
      Sundays, or legal holidays) after the close of the 1st week of
      the 2nd semimonthly period following the period to which such
      amounts relate.
      (2) Special rule for tax due in September
        (A) Amounts considered collected
          In the case of a person required to make deposits of the tax
        imposed by - 
            (i) section 4251, or
            (ii) effective on January 1, 1997, section 4261 or 4271,

        with respect to amounts considered collected by such person
        during any semimonthly period, the amount of such tax included
        in bills rendered or tickets sold during the period beginning
        on September 1 and ending on September 11 shall be deposited
        not later than September 29.
        (B) Special rule where September 29 is on Saturday or Sunday
          If September 29 falls on a Saturday or Sunday, the due date
        under subparagraph (A) shall be - 
            (i) in the case of Saturday, the preceding day, and
            (ii) in the case of Sunday, the following day.
        (C) Taxpayers not required to use electronic funds transfer
          In the case of deposits not required to be made by electronic
        funds transfer, subparagraphs (A) and (B) shall be applied by
        substituting "September 10" for "September 11" and "September
        28" for "September 29".
    (f) Time for deposit of certain excise taxes
      (1) General rule
        Except as otherwise provided in this subsection and subsection
      (e), if any person is required under regulations to make deposits
      of taxes under subtitle D with respect to semimonthly periods,
      such person shall make deposits of such taxes for the period
      beginning on September 16 and ending on September 26 not later
      than September 29. In the case of taxes imposed by sections 4261
      and 4271, this paragraph shall not apply to periods before
      January 1, 1997.
      (2) Taxes on ozone depleting chemicals
        If any person is required under regulations to make deposits of
      taxes under subchapter D of chapter 38 with respect to
      semimonthly periods, in lieu of paragraph (1), such person shall
      make deposits of such taxes for - 
          (A) the second semimonthly period in August, and
          (B) the period beginning on September 1 and ending on
        September 11,

      not later than September 29.
      (3) Taxpayers not required to use electronic funds transfer
        In the case of deposits not required to be made by electronic
      funds transfer, paragraphs (1) and (2) shall be applied by
      substituting "September 25" for "September 26", "September 10"
      for "September 11", and "September 28" for "September 29".
      (4) Special rule where due date on Saturday or Sunday
        If, but for this paragraph, the due date under paragraph (1),
      (2), or (3) would fall on a Saturday or Sunday, such due date
      shall be deemed to be - 
          (A) in the case of Saturday, the preceding day, and
          (B) in the case of Sunday, the following day.
    (g) Deposits of social security taxes and withheld income taxes
      If, under regulations prescribed by the Secretary, a person is
    required to make deposits of taxes imposed by chapters 21, 22, and
    24 on the basis of eighth-month periods, such person shall make
    deposits of such taxes on the 1st banking day after any day on
    which such person has $100,000 or more of such taxes for deposit.
    (h) Use of electronic fund transfer system for collection of
      certain taxes
      (1) Establishment of system
        (A) In general
          The Secretary shall prescribe such regulations as may be
        necessary for the development and implementation of an
        electronic fund transfer system which is required to be used
        for the collection of depository taxes. Such system shall be
        designed in such manner as may be necessary to ensure that such
        taxes are credited to the general account of the Treasury on
        the date on which such taxes would otherwise have been required
        to be deposited under the Federal tax deposit system.
        (B) Exemptions
          The regulations prescribed under subparagraph (A) may contain
        such exemptions as the Secretary may deem appropriate.
      (2) Phase-in requirements
        (A) In general
          Except as provided in subparagraph (B), the regulations
        referred to in paragraph (1) - 
            (i) shall contain appropriate procedures to assure that an
          orderly conversion from the Federal tax deposit system to the
          electronic fund transfer system is accomplished, and
            (ii) may provide for a phase-in of such electronic fund
          transfer system by classes of taxpayers based on the
          aggregate undeposited taxes of such taxpayers at the close of
          specified periods and any other factors the Secretary may
          deem appropriate.
        (B) Phase-in requirements
          The phase-in of the electronic fund transfer system shall be
        designed in such manner as may be necessary to ensure that - 
            (i) during each fiscal year beginning after September 30,
          1993, at least the applicable required percentage of the
          total depository taxes imposed by chapters 21, 22, and 24
          shall be collected by means of electronic fund transfer, and
            (ii) during each fiscal year beginning after September 30,
          1993, at least the applicable required percentage of the
          total other depository taxes shall be collected by means of
          electronic fund transfer.
        (C) Applicable required percentage
          (i) In the case of the depository taxes imposed by chapters
        21, 22, and 24, the applicable required percentage is - 
            (I) 3 percent for fiscal year 1994,
            (II) 16.9 percent for fiscal year 1995,
            (III) 20.1 percent for fiscal year 1996,
            (IV) 58.3 percent for fiscal years 1997 and 1998, and
            (V) 94 percent for fiscal year 1999 and all fiscal years
          thereafter.

          (ii) In the case of other depository taxes, the applicable
        required percentage is - 
            (I) 3 percent for fiscal year 1994,
            (II) 20 percent for fiscal year 1995,
            (III) 30 percent for fiscal year 1996,
            (IV) 60 percent for fiscal years 1997 and 1998, and
            (V) 94 percent for fiscal year 1999 and all fiscal years
          thereafter.
      (3) Definitions
        For purposes of this subsection - 
        (A) Depository tax
          The term "depository tax" means any tax if the Secretary is
        authorized to require deposits of such tax.
        (B) Electronic fund transfer
          The term "electronic fund transfer" means any transfer of
        funds, other than a transaction originated by check, draft, or
        similar paper instrument, which is initiated through an
        electronic terminal, telephonic instrument, or computer or
        magnetic tape so as to order, instruct, or authorize a
        financial institution or other financial intermediary to debit
        or credit an account.
      (4) Coordination with other electronic fund transfer requirements
        (A) Coordination with certain excise taxes
          In determining whether the requirements of subparagraph (B)
        of paragraph (2) are met, taxes required to be paid by
        electronic fund transfer under sections 5061(e) and 5703(b)
        shall be disregarded.
        (B) Additional requirement
          Under regulations, any tax required to be paid by electronic
        fund transfer under section 5061(e) or 5703(b) shall be paid in
        such a manner as to ensure that the requirements of the second
        sentence of paragraph (1)(A) of this subsection are satisfied.
    (i) Cross references
          For treatment of earned income advance amounts as payment of
        withholding and FICA taxes, see section 3507(d).

-SOURCE-
    (Aug. 16, 1954, ch. 736, 68A Stat. 775; June 29, 1956, ch. 462,
    title II, Sec. 206(b), 70 Stat. 391; Pub. L. 94-455, title XIX,
    Sec. 1906(a)(17), (b)(13)(A), Oct. 4, 1976, 90 Stat. 1825, 1834;
    Pub. L. 95-147, Sec. 3(a), Oct. 28, 1977, 91 Stat. 1228; Pub. L. 95-
    600, title I, Sec. 105(e), Nov. 6, 1978, 92 Stat. 2776; Pub. L. 96-
    223, title I, Sec. 101(c)(2), Apr. 2, 1980, 94 Stat. 250; Pub. L.
    98-369, div. A, title X, Sec. 1015(c), July 18, 1984, 98 Stat.
    1018; Pub. L. 100-418, title I, Sec. 1941(b)(2)(G), Aug. 23, 1988,
    102 Stat. 1323; Pub. L. 100-647, title VI, Sec. 6107(a), Nov. 10,
    1988, 102 Stat. 3712; Pub. L. 101-239, title VII, Secs. 7502(a),
    7507(a), 7632(a), Dec. 19, 1989, 103 Stat. 2362, 2369, 2379; Pub.
    L. 101-508, title XI, Secs. 11217(b)(1), 11334(a), 11801(c)(22)(A),
    Nov. 5, 1990, 104 Stat. 1388-437, 1388-470, 1388-528; Pub. L. 103-
    66, title XIII, Sec. 13242(d)(15), Aug. 10, 1993, 107 Stat. 524;
    Pub. L. 103-182, title V, Sec. 523(a), Dec. 8, 1993, 107 Stat.
    2161; Pub. L. 103-465, title VII, Sec. 712(a), (d), Dec. 8, 1994,
    108 Stat. 4999, 5001; Pub. L. 104-188, title I, Secs. 1702(c)(3),
    1704(t)(52), Aug. 20, 1996, 110 Stat. 1869, 1890.)


-MISC1-
                                AMENDMENTS                            
      1996 - Subsec. (b). Pub. L. 104-188, Sec. 1704(t)(52), provided
    that section 11801(c)(22)(A) of Pub. L. 101-508 shall be applied as
    if "chapters 21" appeared instead of "chapter 21" in the material
    to be stricken. See 1990 Amendment note below.
      Subsec. (g). Pub. L. 104-188, Sec. 1702(c)(3), inserted ", 22,"
    after "chapters 21".
      1994 - Subsec. (e). Pub. L. 103-465, Sec. 712(d), reenacted
    heading without change and amended text generally. Prior to
    amendment, text read as follows: "If, under regulations prescribed
    by the Secretary, a person is required to make deposits of any tax
    imposed by section 4251 or subsection (a) or (b) of section 4261
    with respect to amounts considered collected by such person during
    any semimonthly period, such deposit shall be made not later than
    the 3rd day (not including Saturdays, Sundays, or legal holidays)
    after the close of the 1st week of the 2nd semimonthly period
    following the period to which such amounts relate."
      Subsec. (f). Pub. L. 103-465, Sec. 712(a), substituted "certain
    excise taxes" for "taxes on gasoline and diesel fuel" in heading
    and amended text generally. Prior to amendment, text read as
    follows:
      "(1) General rule. - Notwithstanding section 518 of the Highway
    Revenue Act of 1982, any person whose liability for tax under
    section 4081 is payable with respect to semimonthly periods shall,
    not later than September 27, make deposits of such tax for the
    period beginning on September 16 and ending on September 22.
      "(2) Special rule where due date falls on saturday, sunday, or
    holiday. - If, but for this paragraph, the due date under paragraph
    (1) would fall on a Saturday, Sunday, or holiday in the District of
    Columbia, such due date shall be deemed to be the immediately
    preceding day which is not a Saturday, Sunday, or such a holiday."
      1993 - Subsec. (f). Pub. L. 103-66 inserted "and diesel fuel"
    after "gasoline" in heading.
      Subsecs. (h), (i). Pub. L. 103-182 added subsec. (h) and
    redesignated former subsec. (h) as (i).
      1990 - Subsec. (b). Pub. L. 101-508, Sec. 11801(c)(22)(A), which
    directed the substitution of "chapter 21, 31, 32, or 33, or by
    section 4481" for "chapter 21" and all that follows down through
    "chapter 37,", was executed by making the substitution for
    "chapters 21, 31, 32, 33, section 4481 of chapter 36, section
    4501(a) of chapter 37" to reflect the probable intent of Congress.
    See 1996 Amendment note above.
      Subsec. (e). Pub. L. 101-508, Sec. 11217(b)(1), inserted
    "communications services and" before "airline" in heading and
    "section 4251 or" after "imposed by" in text.
      Subsec. (g). Pub. L. 101-508, Sec. 11334(a), amended subsec. (g)
    generally, striking out par. (1) designation and striking heading,
    striking out ", for the years specified in paragraph (2)," after
    "such person shall", substituting "on the 1st banking day" for "on
    the applicable banking day", and striking out par. (2), which
    provided that for purposes of par. (1) the applicable banking day
    for 1990 is the 1st, for 1991 the 2nd, for 1992 the 3rd, for 1993
    the 1st, and for 1994 the 1st.
      1989 - Subsec. (e). Pub. L. 101-239, Sec. 7502(a), added subsec.
    (e). Former subsec. (e) redesignated (f).
      Subsec. (f). Pub. L. 101-239, Sec. 7507(a), added subsec. (f).
    Former subsec. (f) redesignated (g).
      Pub. L. 101-239, Sec. 7502(a), redesignated former subsec. (e) as
    (f).
      Subsec. (g). Pub. L. 101-239, Sec. 7632(a), added subsec. (g).
    Former subsec. (g) redesignated (h).
      Pub. L. 101-239, Sec. 7507(a), redesignated former subsec. (f) as
    (g).
      Subsec. (h). Pub. L. 101-239, Sec. 7632(a), redesignated former
    subsec. (g) as (h).
      1988 - Subsec. (d). Pub. L. 100-647 substituted "Time for payment
    of manufacturers' excise tax on sporting goods" for "Time for
    payment of manufacturers excise tax on sport fishing equipment" in
    heading and amended text generally. Prior to amendment, subsec. (d)
    read as follows: "The tax imposed by section 4161(a) (relating to
    manufacturers excise tax on sport fishing equipment) shall be due
    and payable on the date for filing the return for such tax."
      Subsec. (e). Pub. L. 100-418 substituted "For" for "(1) For" and
    struck out par. (2) which read as follows: "For depositary
    requirements applicable to the windfall profit tax imposed by
    section 4986, see section 4995(b)."
      1984 - Subsecs. (d), (e). Pub. L. 98-369 added subsec. (d) and
    redesignated former subsec. (d) as (e).
      1980 - Subsec. (d). Pub. L. 96-223 designated existing cross
    reference as par. (1), substituted "For treatment of earned income
    advance amounts" for "For treatment of payment of earned income
    advance amounts", and added par. (2).
      1978 - Subsec. (d). Pub. L. 95-600 added subsec. (d).
      1977 - Subsec. (c). Pub. L. 95-147 substituted ", trust
    companies, domestic building and loan associations, or credit
    unions" for "or trust companies" and ", trust companies, domestic
    building and loan associations, and credit unions" for "and trust
    companies".
      1976 - Subsec. (a). Pub. L. 94-455, Sec. 1906(b)(13)(A), struck
    out "or his delegate" after "Secretary".
      Subsec. (b). Pub. L. 94-455, Sec. 1906(a)(17), (b)(13)(A),
    substituted "section 4501(a) of chapter 37" for "sections 4501(a)
    or 4511 of chapter 37, or section 4701 or 4721 of chapter 39" and
    struck out "or his delegate" after "Secretary".
      Subsec. (c). Pub. L. 94-455, Sec. 1906(b)(13)(A), struck out "or
    his delegate" after "Secretary" wherever appearing.
      1956 - Subsec. (b). Act June 29, 1956, inserted reference to
    section 4481 of chapter 36.

                     EFFECTIVE DATE OF 1996 AMENDMENT                 
      Amendment by section 1702(c)(3) of Pub. L. 104-188 effective,
    except as otherwise expressly provided, as if included in the
    provision of the Revenue Reconciliation Act of 1990, Pub. L. 101-
    508, title XI, to which such amendment relates, see section
    1702(i) of Pub. L. 104-188, set out as a note under section 38 of
    this title.

                     EFFECTIVE DATE OF 1994 AMENDMENT                 
      Amendment by Pub. L. 103-465 effective Jan. 1, 1995, see section
    712(e) of Pub. L. 103-465, set out as a note under section 5061 of
    this title.

                     EFFECTIVE DATE OF 1993 AMENDMENTS                 
      Section 523(b)(1) of Pub. L. 103-182 provided that: "The
    amendments made by this section [amending this section] shall take
    effect on the date the Agreement [North American Free Trade
    Agreement] enters into force with respect to the United States
    [Jan. 1, 1994]."
      Amendment by Pub. L. 103-66 effective Jan. 1, 1994, see section
    13242(e) of Pub. L. 103-66, set out as a note under section 4041 of
    this title.

                     EFFECTIVE DATE OF 1990 AMENDMENT                 
      Section 11217(b)(2) of Pub. L. 101-508 provided that: "The
    amendment made by paragraph (1) [amending this section] shall apply
    to payments of taxes considered collected during semimonthly
    periods beginning after December 31, 1990."
      Section 11334(c) of Pub. L. 101-508 provided that: "The
    amendments made by this section [amending this section and
    provisions set out below] shall apply to amounts required to be
    deposited after December 31, 1990."

                     EFFECTIVE DATE OF 1989 AMENDMENT                 
      Section 7502(b) of Pub. L. 101-239 provided that: "The amendment
    made by subsection (a) [amending this section] shall apply to
    payments of taxes considered collected for semimonthly periods
    beginning after June 30, 1990."
      Section 7507(b) of Pub. L. 101-239 provided that: "The amendment
    made by subsection (a) [amending this section] shall apply to
    payments of taxes for tax periods beginning after December 31,
    1989."
      Section 7632(b) of Pub. L. 101-239, as amended by Pub. L. 101-
    508, title XI, Sec. 11334(b), Nov. 5, 1990, 104 Stat. 1388-470,
    provided that:
      "(1) General rule. - Except as provided in paragraph (2), the
    amendment made by subsection (a) [amending this section] shall
    apply to amounts required to be deposited after July 31, 1990.
      "[(2) Repealed. Pub. L. 101-508, title XI, Sec. 11334(b), Nov. 5,
    1990, 104 Stat. 1388-470.]"

                     EFFECTIVE DATE OF 1988 AMENDMENTS                 
      Section 6107(b) of Pub. L. 100-647 provided that: "The amendment
    made by subsection (a) [amending this section] shall apply with
    respect to articles sold by the manufacturer, producer, or importer
    after December 31, 1988."
      Amendment by Pub. L. 100-418 applicable to crude oil removed from
    the premises on or after Aug. 23, 1988, see section 1941(c) of Pub.
    L. 100-418, set out as a note under section 164 of this title.

                     EFFECTIVE DATE OF 1984 AMENDMENT                 
      Amendment by Pub. L. 98-369 applicable with respect to articles
    sold by manufacturer, producer, or importer after Sept. 30, 1984,
    see section 1015(e) of Pub. L. 98-369, set out as an Effective Date
    note under section 4162 of this title.

                     EFFECTIVE DATE OF 1980 AMENDMENT                 
      Amendment by Pub. L. 96-223 applicable to periods after Feb. 29,
    1980, see section 101(i) of Pub. L. 96-223, set out as a note under
    section 6161 of this title.

                     EFFECTIVE DATE OF 1978 AMENDMENT                 
      Amendment by Pub. L. 95-600 effective with respect to
    remuneration paid after June 30, 1979, see section 105(g)(2) of
    Pub. L. 95-600, set out as an Effective Date note under section
    3507 of this title.

                     EFFECTIVE DATE OF 1977 AMENDMENT                 
      Section 3(c) of Pub. L. 95-147 provided that: "The amendments
    made by this section [amending this section and section 7502 of
    this title] shall apply to amounts deposited after the date of the
    enactment of this Act [Oct. 28, 1977]."

                                REGULATIONS                            
      Section 523(b)(2) of Pub. L. 103-182 provided that: "Not later
    than 210 days after the date of enactment of this Act [Dec. 8,
    1993], the Secretary of the Treasury or his delegate shall
    prescribe temporary regulations under section 6302(h) of the
    Internal Revenue Code of 1986 (as added by this section)."

                             SAVINGS PROVISION                         
      For provisions that nothing in amendment by section
    11801(c)(22)(A) of Pub. L. 101-508 be construed to affect treatment
    of certain transactions occurring, property acquired, or items of
    income, loss, deduction, or credit taken into account prior to Nov.
    5, 1990, for purposes of determining liability for tax for periods
    ending after Nov. 5, 1990, see section 11821(b) of Pub. L. 101-508,
    set out as a note under section 45K of this title.

            DELAYED DEPOSITS OF HIGHWAY MOTOR FUEL TAX REVENUES        
      Pub. L. 105-34, title IX, Sec. 901(e), Aug. 5, 1997, 111 Stat.
    872, provided that: "Notwithstanding section 6302 of the Internal
    Revenue Code of 1986, in the case of deposits of taxes imposed by
    sections 4041 and 4081 (other than subsection (a)(2)(A)(ii)) of the
    Internal Revenue Code of 1986, the due date for any deposit which
    would (but for this subsection) be required to be made after July
    31, 1998, and before October 1, 1998, shall be October 5, 1998."

       WAIVER OF PENALTY THROUGH JUNE 30, 1998, ON SMALL BUSINESSES
            FAILING TO MAKE ELECTRONIC FUND TRANSFERS OF TAXES
      Pub. L. 105-34, title IX, Sec. 931, Aug. 5, 1997, 111 Stat. 881,
    provided that: "No penalty shall be imposed under the Internal
    Revenue Code of 1986 solely by reason of a failure by a person to
    use the electronic fund transfer system established under section
    6302(h) of such Code if - 
        "(1) such person is a member of a class of taxpayers first
      required to use such system on or after July 1, 1997, and
        "(2) such failure occurs before July 1, 1998."

            DELAYED DEPOSITS OF AIRPORT TRUST FUND TAX REVENUES        
      Pub. L. 105-34, title X, Sec. 1031(g), Aug. 5, 1997, 111 Stat.
    933, provided that: "Notwithstanding section 6302 of the Internal
    Revenue Code of 1986 - 
        "(1) in the case of deposits of taxes imposed by section 4261
      of such Code, the due date for any such deposit which would (but
      for this subsection) be required to be made after August 14,
      1997, and before October 1, 1997, shall be October 10, 1997,
        "(2) in the case of deposits of taxes imposed by section 4261
      of such Code, the due date for any such deposit which would (but
      for this subsection) be required to be made after August 14,
      1998, and before October 1, 1998, shall be October 5, 1998, and
        "(3) in the case of deposits of taxes imposed by sections
      4081(a)(2)(A)(ii), 4091, and 4271 of such Code, the due date for
      any such deposit which would (but for this subsection) be
      required to be made after July 31, 1998, and before October 1,
      1998, shall be October 5, 1998."

               DELAY OF ELECTRONIC FUND TRANSFER REQUIREMENT           
      Section 1809 of Pub. L. 104-188 provided that: "Notwithstanding
    any other provision of law, the increase in the applicable required
    percentages for fiscal year 1997 in clauses (i)(IV) and (ii)(IV) of
    section 6302(h)(2)(C) of the Internal Revenue Code of 1986 shall
    not take effect before July 1, 1997."

                           DEPOSITARY SCHEDULES                       
      Pub. L. 98-76, title II, Sec. 226, Aug. 12, 1983, 97 Stat. 426,
    as amended by Pub. L. 99-514, Sec. 2, Oct. 22, 1986, 100 Stat.
    2095, provided that: "Effective on and after January 1, 1984, the
    times for making payments prescribed under section 6302 of the
    Internal Revenue Code of 1986 [formerly I.R.C. 1954] with respect
    to the taxes imposed by chapter 22 of such Code shall be the same
    as the times prescribed under such section which apply to the taxes
    imposed by chapters 21 and 24 of such Code."
      Pub. L. 98-76, title II, Sec. 227(c), Aug. 12, 1983, 97 Stat.
    426, provided that: "Section 226 [set out above] shall take effect
    on January 1, 1984."

-End-



-CITE-
    26 USC Sec. 6303                                            01/03/2007

-EXPCITE-
    TITLE 26 - INTERNAL REVENUE CODE
    Subtitle F - Procedure and Administration
    CHAPTER 64 - COLLECTION
    Subchapter A - General Provisions

-HEAD-
    Sec. 6303. Notice and demand for tax

-STATUTE-
    (a) General rule
      Where it is not otherwise provided by this title, the Secretary
    shall, as soon as practicable, and within 60 days, after the making
    of an assessment of a tax pursuant to section 6203, give notice to
    each person liable for the unpaid tax, stating the amount and
    demanding payment thereof. Such notice shall be left at the
    dwelling or usual place of business of such person, or shall be
    sent by mail to such person's last known address.
    (b) Assessment prior to last date for payment
      Except where the Secretary believes collection would be
    jeopardized by delay, if any tax is assessed prior to the last date
    prescribed for payment of such tax, payment of such tax shall not
    be demanded under subsection (a) until after such date.

-SOURCE-
    (Aug. 16, 1954, ch. 736, 68A Stat. 775; Pub. L. 94-455, title XIX,
    Sec. 1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1834.)


-MISC1-
                                AMENDMENTS                            
      1976 - Pub. L. 94-455 struck out "or his delegate" after
    "Secretary" wherever appearing.

-End-



-CITE-
    26 USC Sec. 6304                                            01/03/2007

-EXPCITE-
    TITLE 26 - INTERNAL REVENUE CODE
    Subtitle F - Procedure and Administration
    CHAPTER 64 - COLLECTION
    Subchapter A - General Provisions

-HEAD-
    Sec. 6304. Fair tax collection practices

-STATUTE-
    (a) Communication with the taxpayer
      Without the prior consent of the taxpayer given directly to the
    Secretary or the express permission of a court of competent
    jurisdiction, the Secretary may not communicate with a taxpayer in
    connection with the collection of any unpaid tax - 
        (1) at any unusual time or place or a time or place known or
      which should be known to be inconvenient to the taxpayer;
        (2) if the Secretary knows the taxpayer is represented by any
      person authorized to practice before the Internal Revenue Service
      with respect to such unpaid tax and has knowledge of, or can
      readily ascertain, such person's name and address, unless such
      person fails to respond within a reasonable period of time to a
      communication from the Secretary or unless such person consents
      to direct communication with the taxpayer; or
        (3) at the taxpayer's place of employment if the Secretary
      knows or has reason to know that the taxpayer's employer
      prohibits the taxpayer from receiving such communication.

    In the absence of knowledge of circumstances to the contrary, the
    Secretary shall assume that the convenient time for communicating
    with a taxpayer is after 8 a.m. and before 9 p.m., local time at
    the taxpayer's location.
    (b) Prohibition of harassment and abuse
      The Secretary may not engage in any conduct the natural
    consequence of which is to harass, oppress, or abuse any person in
    connection with the collection of any unpaid tax. Without limiting
    the general application of the foregoing, the following conduct is
    a violation of this subsection:
        (1) The use or threat of use of violence or other criminal
      means to harm the physical person, reputation, or property of any
      person.
        (2) The use of obscene or profane language or language the
      natural consequence of which is to abuse the hearer or reader.
        (3) Causing a telephone to ring or engaging any person in
      telephone conversation repeatedly or continuously with intent to
      annoy, abuse, or harass any person at the called number.
        (4) Except as provided under rules similar to the rules in
      section 804 of the Fair Debt Collection Practices Act (15 U.S.C.
      1692b), the placement of telephone calls without meaningful
      disclosure of the caller's identity.
    (c) Civil action for violations of section
          For civil action for violations of this section, see section
        7433.

-SOURCE-
    (Added Pub. L. 105-206, title III, Sec. 3466(a), July 22, 1998, 112
    Stat. 768.)


-MISC1-
                             PRIOR PROVISIONS                         
      A prior section 6304, act Aug. 16, 1954, ch. 736, 68A Stat. 776,
    related to a cross reference to sections 4504 and 4601 for
    collection under the Tariff Act of 1930, prior to repeal by Pub. L.
    94-455, title XIX, Sec. 1906(a)(18), (d)(1), Oct. 4, 1976, 90 Stat.
    1825, 1835, effective on first day of first month which begins more
    than 90 days after Oct. 4, 1976.

                              EFFECTIVE DATE                          
      Pub. L. 105-206, title III, Sec. 3466(c), July 22, 1998, 112
    Stat. 769, provided that: "The amendments made by this section
    [enacting this section] shall take effect on the date of the
    enactment of this Act [July 22, 1998]."

-End-



-CITE-
    26 USC Sec. 6305                                            01/03/2007

-EXPCITE-
    TITLE 26 - INTERNAL REVENUE CODE
    Subtitle F - Procedure and Administration
    CHAPTER 64 - COLLECTION
    Subchapter A - General Provisions

-HEAD-
    Sec. 6305. Collection of certain liability

-STATUTE-
    (a) In general
      Upon receiving a certification from the Secretary of Health and
    Human Services, under section 452(b) of the Social Security Act
    with respect to any individual, the Secretary shall assess and
    collect the amount certified by the Secretary of Health and Human
    Services, in the same manner, with the same powers, and (except as
    provided in this section) subject to the same limitations as if
    such amount were a tax imposed by subtitle C the collection of
    which would be jeopardized by delay, except that - 
        (1) no interest or penalties shall be assessed or collected,
        (2) for such purposes, paragraphs (4), (6), and (8) of section
      6334(a) (relating to property exempt from levy) shall not apply,
        (3) there shall be exempt from levy so much of the salary,
      wages, or other income of an individual as is being withheld
      therefrom in garnishment pursuant to a judgment entered by a
      court of competent jurisdiction for the support of his minor
      children,
        (4) in the case of the first assessment against an individual
      for delinquency under a court or administrative order against
      such individual for a particular person or persons, the
      collection shall be stayed for a period of 60 days immediately
      following notice and demand as described in section 6303, and
        (5) no additional fee may be assessed for adjustments to an
      amount previously certified pursuant to such section 452(b) with
      respect to the same obligor.
    (b) Review of assessments and collections
      No court of the United States, whether established under article
    I or article III of the Constitution, shall have jurisdiction of
    any action, whether legal or equitable, brought to restrain or
    review the assessment and collection of amounts by the Secretary
    under subsection (a), nor shall any such assessment and collection
    be subject to review by the Secretary in any proceeding. This
    subsection does not preclude any legal, equitable, or
    administrative action against the State by an individual in any
    State court or before any State agency to determine his liability
    for any amount assessed against him and collected, or to recover
    any such amount collected from him, under this section.

-SOURCE-
    (Added Pub. L. 93-647, Sec. 101(b)(1), Jan. 4, 1975, 88 Stat. 2358;
    amended Pub. L. 94-455, title XIX, Sec. 1906(b)(13)(A), Oct. 4,
    1976, 90 Stat. 1834; Pub. L. 97-35, title XXIII, Sec. 2332(g), Aug.
    13, 1981, 95 Stat. 862; Pub. L. 104-193, title III, Sec. 361(a),
    Aug. 22, 1996, 110 Stat. 2242.)

-REFTEXT-
                            REFERENCES IN TEXT                        
      Section 452(b) of the Social Security Act, referred to in subsec.
    (a), is classified to section 652(b) of Title 42, The Public Health
    and Welfare.


-MISC1-
                                AMENDMENTS                            
      1996 - Subsec. (a). Pub. L. 104-193, Sec. 361(a)(4), substituted
    "Secretary of Health and Human Services" for "Secretary of Health,
    Education, and Welfare" in two places in introductory provisions.
      Subsec. (a)(5). Pub. L. 104-193, Sec. 361(a)(1)-(3), added par.
    (5).
      1981 - Subsec. (a)(4). Pub. L. 97-35 inserted reference to
    administrative order.
      1976 - Subsecs. (a), (b). Pub. L. 94-455 struck out "or his
    delegate" after "Secretary" wherever appearing.

                     EFFECTIVE DATE OF 1996 AMENDMENT                 
      Section 361(b) of Pub. L. 104-193 provided that: "The amendments
    made by this section [amending this section] shall become effective
    October 1, 1997."
      For provisions relating to effective date of title III of Pub. L.
    104-193, see section 395(a)-(c) of Pub. L. 104-193, set out as a
    note under section 654 of Title 42, The Public Health and Welfare.

                     EFFECTIVE DATE OF 1981 AMENDMENT                 
      Amendment by Pub. L. 97-35 effective, except as otherwise
    specifically provided, on Oct. 1, 1981, see section 2336 of Pub. L.
    97-35, set out as a note under section 651 of Title 42, The Public
    Health and Welfare.

                              EFFECTIVE DATE                          
      Section effective Aug. 1, 1975, see section 101(f) of Pub. L. 93-
    647, set out as a note under section 651 of Title 42, the Public
    Health and Welfare.

-End-



-CITE-
    26 USC Sec. 6306                                            01/03/2007

-EXPCITE-
    TITLE 26 - INTERNAL REVENUE CODE
    Subtitle F - Procedure and Administration
    CHAPTER 64 - COLLECTION
    Subchapter A - General Provisions

-HEAD-
    Sec. 6306. Qualified tax collection contracts

-STATUTE-
    (a) In general
      Nothing in any provision of law shall be construed to prevent the
    Secretary from entering into a qualified tax collection contract.
    (b) Qualified tax collection contract
      For purposes of this section, the term "qualified tax collection
    contract" means any contract which - 
        (1) is for the services of any person (other than an officer or
      employee of the Treasury Department) - 
          (A) to locate and contact any taxpayer specified by the
        Secretary,
          (B) to request full payment from such taxpayer of an amount
        of Federal tax specified by the Secretary and, if such request
        cannot be met by the taxpayer, to offer the taxpayer an
        installment agreement providing for full payment of such amount
        during a period not to exceed 5 years, and
          (C) to obtain financial information specified by the
        Secretary with respect to such taxpayer,

        (2) prohibits each person providing such services under such
      contract from committing any act or omission which employees of
      the Internal Revenue Service are prohibited from committing in
      the performance of similar services,
        (3) prohibits subcontractors from - 
          (A) having contacts with taxpayers,
          (B) providing quality assurance services, and
          (C) composing debt collection notices, and

        (4) permits subcontractors to perform other services only with
      the approval of the Secretary.
    (c) Fees
      The Secretary may retain and use - 
        (1) an amount not in excess of 25 percent of the amount
      collected under any qualified tax collection contract for the
      costs of services performed under such contract, and
        (2) an amount not in excess of 25 percent of such amount
      collected for collection enforcement activities of the Internal
      Revenue Service.

    The Secretary shall keep adequate records regarding amounts so
    retained and used. The amount credited as paid by any taxpayer
    shall be determined without regard to this subsection.
    (d) No Federal liability
      The United States shall not be liable for any act or omission of
    any person performing services under a qualified tax collection
    contract.
    (e) Application of Fair Debt Collection Practices Act
      The provisions of the Fair Debt Collection Practices Act (15
    U.S.C. 1692 et seq.) shall apply to any qualified tax collection
    contract, except to the extent superseded by section 6304, section
    7602(c), or by any other provision of this title.
    (f) Cross references
          (1) For damages for certain unauthorized collection actions
        by persons performing services under a qualified tax collection
        contract, see section 7433A.
          (2) For application of Taxpayer Assistance Orders to persons
        performing services under a qualified tax collection contract,
        see section 7811(g).

-SOURCE-
    (Added Pub. L. 108-357, title VIII, Sec. 881(a)(1), Oct. 22, 2004,
    118 Stat. 1625.)

-REFTEXT-
                            REFERENCES IN TEXT                        
      The Fair Debt Collection Practices Act, referred to in subsec.
    (e), is title VIII of Pub. L. 90-321, as added by Pub. L. 95-109,
    Sept. 20, 1977, 91 Stat. 874, as amended, which is classified
    generally to subchapter V (Sec. 1692 et seq.) of chapter 41 of
    Title 15, Commerce and Trade. For complete classification of this
    Act to the Code, see Short Title note set out under section 1601 of
    Title 15 and Tables.


-MISC1-
                              EFFECTIVE DATE                          
      Pub. L. 108-357, title VIII, Sec. 881(f), Oct. 22, 2004, 118
    Stat. 1627, provided that: "The amendments made to [by] this
    section [enacting this section and section 7433A of this title,
    amending sections 7809 and 7811 of this title, and amending
    provisions set out as a note under section 7804 of this title]
    shall take effect on the date of the enactment of this Act [Oct.
    22, 2004]."

                              BIENNIAL REPORT                          
      Pub. L. 108-357, title VIII, Sec. 881(e), Oct. 22, 2004, 118
    Stat. 1627, provided that: "The Secretary of the Treasury shall
    biennially submit (beginning in 2005) to the Committee on Finance
    of the Senate and the Committee on Ways and Means of the House of
    Representatives a report with respect to qualified tax collection
    contracts under section 6306 of the Internal Revenue Code of 1986
    (as added by this section) which includes - 
        "(1) a complete cost benefit analysis,
        "(2) the impact of such contracts on collection enforcement
      staff levels in the Internal Revenue Service,
        "(3) the impact of such contracts on the total number and
      amount of unpaid assessments, and on the number and amount of
      assessments collected by Internal Revenue Service personnel after
      initial contact by a contractor,
        "(4) the amounts collected and the collection costs incurred
      (directly and indirectly) by the Internal Revenue Service,
        "(5) an evaluation of contractor performance,
        "(6) a disclosure safeguard report in a form similar to that
      required under section 6103(p)(5) of such Code, and
        "(7) a measurement plan which includes a comparison of the best
      practices used by the private collectors with the Internal
      Revenue Service's own collection techniques and mechanisms to
      identify and capture information on successful collection
      techniques used by the contractors which could be adopted by the
      Internal Revenue Service."

-End-


-CITE-
    26 USC Subchapter B - Receipt of Payment                    01/03/2007

-EXPCITE-
    TITLE 26 - INTERNAL REVENUE CODE
    Subtitle F - Procedure and Administration
    CHAPTER 64 - COLLECTION
    Subchapter B - Receipt of Payment

-HEAD-
                     SUBCHAPTER B - RECEIPT OF PAYMENT                 

-MISC1-
    Sec.                                                     
    6311.       Payment of tax by commercially acceptable means.      
    [6312.      Repealed.]                                            
    6313.       Fractional parts of a cent.                           
    6314.       Receipt for taxes.                                    
    6315.       Payments of estimated income tax.                     
    6316.       Payment by foreign currency.                          
    6317.       Payments of Federal unemployment tax for calendar
                 quarter.                                             

                                AMENDMENTS                            
      1997 - Pub. L. 105-34, title XII, Sec. 1205(b), Aug. 5, 1997, 111
    Stat. 998, substituted "Payment of tax by commercially acceptable
    means" for "Payment by check or money order" in item 6311.
      1971 - Pub. L. 92-5, title I, Sec. 4(a)(2), Mar. 17, 1971, 85
    Stat. 5, struck out item 6312 "Payment by United States notes and
    certificates of indebtedness".
      1969 - Pub. L. 91-53, Sec. 2(f)(2), Aug. 7, 1969, 83 Stat. 93,
    added item 6317.

                                  REPEALS                              
      Pub. L. 92-5, title I, Sec. 4(a)(2), Mar. 17, 1971, 85 Stat. 5,
    which struck out item 6312, was repealed by Pub. L. 97-258, Sec.
    5(b), Sept. 13, 1982, 96 Stat. 1068, 1081.

-End-



-CITE-
    26 USC Sec. 6311                                            01/03/2007

-EXPCITE-
    TITLE 26 - INTERNAL REVENUE CODE
    Subtitle F - Procedure and Administration
    CHAPTER 64 - COLLECTION
    Subchapter B - Receipt of Payment

-HEAD-
    Sec. 6311. Payment of tax by commercially acceptable means

-STATUTE-
    (a) Authority to receive
      It shall be lawful for the Secretary to receive for internal
    revenue taxes (or in payment for internal revenue stamps) any
    commercially acceptable means that the Secretary deems appropriate
    to the extent and under the conditions provided in regulations
    prescribed by the Secretary.
    (b) Ultimate liability
      If a check, money order, or other method of payment, including
    payment by credit card, debit card, or charge card so received is
    not duly paid, or is paid and subsequently charged back to the
    Secretary, the person by whom such check, or money order, or other
    method of payment has been tendered shall remain liable for the
    payment of the tax or for the stamps, and for all legal penalties
    and additions, to the same extent as if such check, money order, or
    other method of payment had not been tendered.
    (c) Liability of banks and others
      If any certified, treasurer's, or cashier's check (or other
    guaranteed draft), or any money order, or any other means of
    payment that has been guaranteed by a financial institution (such
    as a credit card, debit card, or charge card transaction which has
    been guaranteed expressly by a financial institution) so received
    is not duly paid, the United States shall, in addition to its right
    to exact payment from the party originally indebted therefor, have
    a lien for - 
        (1) the amount of such check (or draft) upon all assets of the
      financial institution on which drawn,
        (2) the amount of such money order upon all the assets of the
      issuer thereof, or
        (3) the guaranteed amount of any other transaction upon all the
      assets of the institution making such guarantee,

    and such amount shall be paid out of such assets in preference to
    any other claims whatsoever against such financial institution,
    issuer, or guaranteeing institution, except the necessary costs and
    expenses of administration and the reimbursement of the United
    States for the amount expended in the redemption of the circulating
    notes of such financial institution.
    (d) Payment by other means
      (1) Authority to prescribe regulations
        The Secretary shall prescribe such regulations as the Secretary
      deems necessary to receive payment by commercially acceptable
      means, including regulations that - 
          (A) specify which methods of payment by commercially
        acceptable means will be acceptable,
          (B) specify when payment by such means will be considered
        received,
          (C) identify types of nontax matters related to payment by
        such means that are to be resolved by persons ultimately liable
        for payment and financial intermediaries, without the
        involvement of the Secretary, and
          (D) ensure that tax matters will be resolved by the
        Secretary, without the involvement of financial intermediaries.
      (2) Authority to enter into contracts
        Notwithstanding section 3718(f) of title 31, United States
      Code, the Secretary is authorized to enter into contracts to
      obtain services related to receiving payment by other means where
      cost beneficial to the Government. The Secretary may not pay any
      fee or provide any other consideration under any such contract
      for the use of credit, debit, or charge cards for the payment of
      taxes imposed by subtitle A.
      (3) Special provisions for use of credit cards
        If use of credit cards is accepted as a method of payment of
      taxes pursuant to subsection (a) - 
          (A) a payment of internal revenue taxes (or a payment for
        internal revenue stamps) by a person by use of a credit card
        shall not be subject to section 161 of the Truth in Lending Act
        (15 U.S.C. 1666), or to any similar provisions of State law, if
        the error alleged by the person is an error relating to the
        underlying tax liability, rather than an error relating to the
        credit card account such as a computational error or numerical
        transposition in the credit card transaction or an issue as to
        whether the person authorized payment by use of the credit
        card,
          (B) a payment of internal revenue taxes (or a payment for
        internal revenue stamps) shall not be subject to section 170 of
        the Truth in Lending Act (15 U.S.C. 1666i), or to any similar
        provisions of State law,
          (C) a payment of internal revenue taxes (or a payment for
        internal revenue stamps) by a person by use of a debit card
        shall not be subject to section 908 of the Electronic Fund
        Transfer Act (15 U.S.C. 1693f), or to any similar provisions of
        State law, if the error alleged by the person is an error
        relating to the underlying tax liability, rather than an error
        relating to the debit card account such as a computational
        error or numerical transposition in the debit card transaction
        or an issue as to whether the person authorized payment by use
        of the debit card,
          (D) the term "creditor" under section 103(f) of the Truth in
        Lending Act (15 U.S.C. 1602(f)) shall not include the Secretary
        with respect to credit card transactions in payment of internal
        revenue taxes (or payment for internal revenue stamps), and
          (E) notwithstanding any other provision of law to the
        contrary, in the case of payment made by credit card or debit
        card transaction of an amount owed to a person as the result of
        the correction of an error under section 161 of the Truth in
        Lending Act (15 U.S.C. 1666) or section 908 of the Electronic
        Fund Transfer Act (15 U.S.C. 1693f), the Secretary is
        authorized to provide such amount to such person as a credit to
        that person's credit card or debit card account through the
        applicable credit card or debit card system.
    (e) Confidentiality of information
      (1) In general
        Except as otherwise authorized by this subsection, no person
      may use or disclose any information relating to credit or debit
      card transactions obtained pursuant to section 6103(k)(9) other
      than for purposes directly related to the processing of such
      transactions, or the billing or collection of amounts charged or
      debited pursuant thereto.
      (2) Exceptions
        (A) Debit or credit card issuers or others acting on behalf of
      such issuers may also use and disclose such information for
      purposes directly related to servicing an issuer's accounts.
        (B) Debit or credit card issuers or others directly involved in
      the processing of credit or debit card transactions or the
      billing or collection of amounts charged or debited thereto may
      also use and disclose such information for purposes directly
      related to - 
          (i) statistical risk and profitability assessment;
          (ii) transferring receivables, accounts, or interest therein;
          (iii) auditing the account information;
          (iv) complying with Federal, State, or local law; and
          (v) properly authorized civil, criminal, or regulatory
        investigation by Federal, State, or local authorities.
      (3) Procedures
        Use and disclosure of information under this paragraph shall be
      made only to the extent authorized by written procedures
      promulgated by the Secretary.
      (4) Cross reference
          For provision providing for civil damages for violation of
        paragraph (1), see section 7431.

-SOURCE-
    (Aug. 16, 1954, ch. 736, 68A Stat. 777; Pub. L. 94-455, title XIX,
    Sec. 1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1834; Pub. L. 98-369,
    div. A, title IV, Sec. 448(a), July 18, 1984, 98 Stat. 817; Pub. L.
    105-34, title XII, Sec. 1205(a), Aug. 5, 1997, 111 Stat. 995; Pub.
    L. 105-206, title VI, Sec. 6012(b)(1), July 22, 1998, 112 Stat.
    819; Pub. L. 105-277, div. J, title IV, Sec. 4003(k), Oct. 21,
    1998, 112 Stat. 2681-910.)


-MISC1-
                                AMENDMENTS                            
      1998 - Subsec. (d)(2). Pub. L. 105-277 substituted "under any
    such contract for the use of credit, debit, or charge cards for the
    payment of taxes imposed by subtitle A" for "under such contracts".
      Subsec. (e)(1). Pub. L. 105-206 substituted "section 6103(k)(9)"
    for "section 6103(k)(8)".
      1997 - Pub. L. 105-34 amended section catchline and text
    generally, substituting provisions relating to payment of tax by
    commercially acceptable means for provisions consisting of subsecs.
    (a) and (b) relating to payment by check or money order and
    liability if a check or money order received is not duly paid.
      1984 - Subsec. (b)(2). Pub. L. 98-369 substituted "or cashier's
    check (or other guaranteed draft)" for "or cashier's check", "the
    amount of such check (or draft)" for "the amount of such check",
    and "the financial institution" for "the bank or trust company",
    and substituted "such financial institution" for "such bank" in two
    places.
      1976 - Subsec. (a). Pub. L. 94-455 struck out "or his delegate"
    after "Secretary" wherever appearing.

                     EFFECTIVE DATE OF 1998 AMENDMENTS                 
      Amendment by Pub. L. 105-277 effective as if included in the
    provision of the Taxpayer Relief Act of 1997, Pub. L. 105-34, to
    which such amendment relates, see section 4003(l) of Pub. L. 105-
    277, set out as a note under section 86 of this title.
      Amendment by Pub. L. 105-206 effective, except as otherwise
    provided, as if included in the provisions of the Taxpayer Relief
    Act of 1997, Pub. L. 105-34, to which such amendment relates, see
    section 6024 of Pub. L. 105-206, set out as a note under section 1
    of this title.

                     EFFECTIVE DATE OF 1997 AMENDMENT                 
      Amendment by Pub. L. 105-34 effective on the day 9 months after
    Aug. 5, 1997, see section 1205(d) of Pub. L. 105-34, set out as a
    note under section 6103 of this title.

                     EFFECTIVE DATE OF 1984 AMENDMENT                 
      Section 448(b) of Pub. L. 98-369 provided that: "The amendments
    made by subsection (a) [amending this section] shall take effect on
    the date of the enactment of this Act [July 18, 1984]."

                                REGULATIONS                            
      Pub. L. 105-206, title III, Sec. 3703, July 22, 1998, 112 Stat.
    777, provided that: "The Secretary of the Treasury or the
    Secretary's delegate shall establish such rules, regulations, and
    procedures as are necessary to allow payment of taxes by check or
    money order made payable to the United States Treasury."

                    REQUIRED NOTICE OF CERTAIN PAYMENTS                
      Pub. L. 104-168, title XII, Sec. 1202, July 30, 1996, 110 Stat.
    1470, provided that: "If any payment is received by the Secretary
    of the Treasury or his delegate from any taxpayer and the Secretary
    cannot associate such payment with such taxpayer, the Secretary
    shall make reasonable efforts to notify the taxpayer of such
    inability within 60 days after the receipt of such payment."

-End-



-CITE-
    26 USC Sec. 6312                                            01/03/2007

-EXPCITE-
    TITLE 26 - INTERNAL REVENUE CODE
    Subtitle F - Procedure and Administration
    CHAPTER 64 - COLLECTION
    Subchapter B - Receipt of Payment

-HEAD-
    Sec. 6312. Repealed.

-MISC1-
    [Sec. 6312. Repealed. Pub. L. 92-5, title I, Sec. 4(a)(2), Mar. 17,
      1971, 85 Stat. 5].
      Section, act Aug. 16, 1954, ch. 736, 68A Stat. 777, permitted the
    Secretary to receive Treasury bills, notes and certificates of
    indebtedness issued by the United States in payment of any internal
    revenue taxes or stamps.

                         EFFECTIVE DATE OF REPEAL                     
      Section 4(a) of Pub. L. 92-5 provided that the repeal of this
    section is effective with respect to obligations issued after Mar.
    3, 1971.

                                  REPEALS                              
      Pub. L. 92-5, title I, Sec. 4(a)(2), Mar. 17, 1971, 85 Stat. 5,
    which repealed this section and provided for the effective date of
    that repeal, was itself repealed by Pub. L. 97-258, Sec. 5(b),
    Sept. 13, 1982, 96 Stat. 1068, 1081.

-End-



-CITE-
    26 USC Sec. 6313                                            01/03/2007

-EXPCITE-
    TITLE 26 - INTERNAL REVENUE CODE
    Subtitle F - Procedure and Administration
    CHAPTER 64 - COLLECTION
    Subchapter B - Receipt of Payment

-HEAD-
    Sec. 6313. Fractional parts of a cent

-STATUTE-
      In the payment of any tax imposed by this title, a fractional
    part of a cent shall be disregarded unless it amounts to one-half
    cent or more, in which case it shall be increased to 1 cent.

-SOURCE-
    (Aug. 16, 1954, ch. 736, 68A Stat. 778; Pub. L. 94-455, title XIX,
    Sec. 1906(a)(19), Oct. 4, 1976, 90 Stat. 1825.)


-MISC1-
                                AMENDMENTS                            
      1976 - Pub. L. 94-455 struck out "not payable by stamp" after
    "title".

-End-



-CITE-
    26 USC Sec. 6314                                            01/03/2007

-EXPCITE-
    TITLE 26 - INTERNAL REVENUE CODE
    Subtitle F - Procedure and Administration
    CHAPTER 64 - COLLECTION
    Subchapter B - Receipt of Payment

-HEAD-
    Sec. 6314. Receipt for taxes

-STATUTE-
    (a) General rule
      The Secretary shall, upon request, give receipts for all sums
    collected by him, excepting only when the same are in payment for
    stamps sold and delivered; but no receipt shall be issued in lieu
    of a stamp representing a tax.
    (b) Duplicate receipts for payment of estate taxes
      The Secretary shall, upon request, give to the person paying the
    tax under chapter 11 (relating to the estate tax) duplicate
    receipts, either of which shall be sufficient evidence of such
    payment, and shall entitle the executor to be credited and allowed
    the amount thereof by any court having jurisdiction to audit or
    settle his accounts.
    (c) Cross references
          (1) For receipt required to be furnished by employer to
        employee with respect to employment taxes, see section 6051.
          (2) For receipt of discharge of fiduciary from personal
        liability, see section 2204.

-SOURCE-
    (Aug. 16, 1954, ch. 736, 68A Stat. 778; Pub. L. 91-614, title I,
    Sec. 101(d)(2), Dec. 31, 1970, 84 Stat. 1837; Pub. L. 94-455, title
    XIX, Sec. 1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1834.)


-MISC1-
                                AMENDMENTS                            
      1976 - Pub. L. 94-455 struck out "or his delegate" after
    "Secretary" wherever appearing.
      1970 - Subsec. (c)(2). Pub. L. 91-614 substituted "fiduciary" for
    "executor".

                     EFFECTIVE DATE OF 1970 AMENDMENT                 
      Amendment by Pub. L. 91-614 applicable with respect to decedents
    dying after Dec. 31, 1970, see section 101(j) of Pub. L. 91-614,
    set out as a note under section 2032 of this title.

-End-



-CITE-
    26 USC Sec. 6315                                            01/03/2007

-EXPCITE-
    TITLE 26 - INTERNAL REVENUE CODE
    Subtitle F - Procedure and Administration
    CHAPTER 64 - COLLECTION
    Subchapter B - Receipt of Payment

-HEAD-
    Sec. 6315. Payments of estimated income tax

-STATUTE-
      Payment of the estimated income tax, or any installment thereof,
    shall be considered payment on account of the income taxes imposed
    by subtitle A for the taxable year.

-SOURCE-
    (Aug. 16, 1954, ch. 736, 68A Stat. 778.)

-End-



-CITE-
    26 USC Sec. 6316                                            01/03/2007

-EXPCITE-
    TITLE 26 - INTERNAL REVENUE CODE
    Subtitle F - Procedure and Administration
    CHAPTER 64 - COLLECTION
    Subchapter B - Receipt of Payment

-HEAD-
    Sec. 6316. Payment by foreign currency

-STATUTE-
      The Secretary is authorized in his discretion to allow payment of
    taxes in the currency of a foreign country under such circumstances
    and subject to such conditions as the Secretary may by regulations
    prescribe.

-SOURCE-
    (Aug. 16, 1954, ch. 736, 68A Stat. 778; Pub. L. 94-455, title XIX,
    Sec. 1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1834.)


-MISC1-
                                AMENDMENTS                            
      1976 - Pub. L. 94-455 struck out "or his delegate" after
    "Secretary" in two places.

-End-



-CITE-
    26 USC Sec. 6317                                            01/03/2007

-EXPCITE-
    TITLE 26 - INTERNAL REVENUE CODE
    Subtitle F - Procedure and Administration
    CHAPTER 64 - COLLECTION
    Subchapter B - Receipt of Payment

-HEAD-
    Sec. 6317. Payments of Federal unemployment tax for calendar
      quarter

-STATUTE-
      Payment of Federal unemployment tax for a calendar quarter or
    other period within a calendar year pursuant to section 6157 shall
    be considered payment on account of the tax imposed by chapter 23
    of such calendar year.

-SOURCE-
    (Added Pub. L. 91-53, Sec. 2(c), Aug. 7, 1969, 83 Stat. 92; amended
    Pub. L. 98-76, title II, Sec. 231(b)(2)(B), Aug. 12, 1983, 97 Stat.
    429; Pub. L. 100-647, title VII, Sec. 7106(c)(3), Nov. 10, 1988,
    102 Stat. 3773.)


-MISC1-
                                AMENDMENTS                            
      1988 - Pub. L. 100-647 struck out "or tax imposed by section
    3321" after "unemployment tax" and "and 23A, as the case may be,"
    after "chapter 23".
      1983 - Pub. L. 98-76 inserted "or tax imposed by section 3321"
    after "Federal unemployment tax", and substituted "chapter 23 and
    23A, as the case may be," for "chapter 23".

                     EFFECTIVE DATE OF 1988 AMENDMENT                 
      Amendment by Pub. L. 100-647 applicable to remuneration paid
    after Dec. 31, 1988, see section 7106(d) of Pub. L. 100-647, set
    out as a note under section 3321 of this title.

                     EFFECTIVE DATE OF 1983 AMENDMENT                 
      Amendment by Pub. L. 98-76 applicable to remuneration paid after
    June 30, 1986, see section 231(d) of Pub. L. 98-76, set out as an
    Effective Date note under section 3321 of this title.

                              EFFECTIVE DATE                          
      Section applicable with respect to calendar years beginning after
    Dec. 31, 1969, see section 4(a) of Pub. L. 91-53, set out as a note
    under section 6157 of this title.

-End-


-CITE-
    26 USC Subchapter C - Lien for Taxes                        01/03/2007

-EXPCITE-
    TITLE 26 - INTERNAL REVENUE CODE
    Subtitle F - Procedure and Administration
    CHAPTER 64 - COLLECTION
    Subchapter C - Lien for Taxes

-HEAD-
                       SUBCHAPTER C - LIEN FOR TAXES                   

-MISC1-
    Part                                                     
    I.          Due process for liens.                                
    II.         Liens.                                                

                                AMENDMENTS                            
      1998 - Pub. L. 105-206, title III, Sec. 3401(a), July 22, 1998,
    112 Stat. 746, added part analysis.

-End-


-CITE-
    26 USC PART I - DUE PROCESS FOR LIENS                       01/03/2007

-EXPCITE-
    TITLE 26 - INTERNAL REVENUE CODE
    Subtitle F - Procedure and Administration
    CHAPTER 64 - COLLECTION
    Subchapter C - Lien for Taxes
    PART I - DUE PROCESS FOR LIENS

-HEAD-
                      PART I - DUE PROCESS FOR LIENS                  

-MISC1-
    Sec.                                                     
    6320.       Notice and opportunity for hearing upon filing of
                 notice of lien.                                      

                                AMENDMENTS                            
      1998 - Pub. L. 105-206, title III, Sec. 3401(a), July 22, 1998,
    112 Stat. 746, added part heading and analysis consisting of item
    6320.

-End-



-CITE-
    26 USC Sec. 6320                                            01/03/2007

-EXPCITE-
    TITLE 26 - INTERNAL REVENUE CODE
    Subtitle F - Procedure and Administration
    CHAPTER 64 - COLLECTION
    Subchapter C - Lien for Taxes
    PART I - DUE PROCESS FOR LIENS

-HEAD-
    Sec. 6320. Notice and opportunity for hearing upon filing of notice
      of lien

-STATUTE-
    (a) Requirement of notice
      (1) In general
        The Secretary shall notify in writing the person described in
      section 6321 of the filing of a notice of lien under section
      6323.
      (2) Time and method for notice
        The notice required under paragraph (1) shall be - 
          (A) given in person;
          (B) left at the dwelling or usual place of business of such
        person; or
          (C) sent by certified or registered mail to such person's
        last known address,

      not more than 5 business days after the day of the filing of the
      notice of lien.
      (3) Information included with notice
        The notice required under paragraph (1) shall include in simple
      and nontechnical terms - 
          (A) the amount of unpaid tax;
          (B) the right of the person to request a hearing during the
        30-day period beginning on the day after the 5-day period
        described in paragraph (2);
          (C) the administrative appeals available to the taxpayer with
        respect to such lien and the procedures relating to such
        appeals; and
          (D) the provisions of this title and procedures relating to
        the release of liens on property.
    (b) Right to fair hearing
      (1) In general
        If the person requests a hearing in writing under subsection
      (a)(3)(B) and states the grounds for the requested hearing, such
      hearing shall be held by the Internal Revenue Service Office of
      Appeals.
      (2) One hearing per period
        A person shall be entitled to only one hearing under this
      section with respect to the taxable period to which the unpaid
      tax specified in subsection (a)(3)(A) relates.
      (3) Impartial officer
        The hearing under this subsection shall be conducted by an
      officer or employee who has had no prior involvement with respect
      to the unpaid tax specified in subsection (a)(3)(A) before the
      first hearing under this section or section 6330. A taxpayer may
      waive the requirement of this paragraph.
      (4) Coordination with section 6330
        To the extent practicable, a hearing under this section shall
      be held in conjunction with a hearing under section 6330.
    (c) Conduct of hearing; review; suspensions
      For purposes of this section, subsections (c), (d) (other than
    paragraph (2)(B) thereof), (e), and (g) of section 6330 shall
    apply.

-SOURCE-
    (Added Pub. L. 105-206, title III, Sec. 3401(a), July 22, 1998, 112
    Stat. 746; amended Pub. L. 109-432, div. A, title IV, Sec. 407(c),
    Dec. 20, 2006, 120 Stat. 2962.)


-MISC1-
                                AMENDMENTS                            
      2006 - Subsec. (b)(1). Pub. L. 109-432, Sec. 407(c)(1),
    substituted "in writing under subsection (a)(3)(B) and states the
    grounds for the requested hearing" for "under subsection
    (a)(3)(B)".
      Subsec. (c). Pub. L. 109-432, Sec. 407(c)(2), substituted "(e),
    and (g)" for "and (e)".

                     EFFECTIVE DATE OF 2006 AMENDMENT                 
      Pub. L. 109-432, div. A, title IV, Sec. 407(f), Dec. 20, 2006,
    120 Stat. 2962, provided that: "The amendments made by this section
    [amending this section and sections 6330, 6702, and 7122 of this
    title] shall apply to submissions made and issues raised after the
    date on which the Secretary first prescribes a list under section
    6702(c) of the Internal Revenue Code of 1986, as amended by
    subsection (a) [list prescribed Mar. 16, 2007, see I.R.S. Notice
    2007-30, 2007-14, I.R.B. 883]."

                              EFFECTIVE DATE                          
      Pub. L. 105-206, title III, Sec. 3401(d), July 22, 1998, 112
    Stat. 750, provided that: "The amendments made by this section
    [enacting this section and section 6330 of this title and amending
    section 7443A of this title] shall apply to collection actions
    initiated after the date which is 180 days after the date of the
    enactment of this Act [July 22, 1998]."

-End-


-CITE-
    26 USC PART II - LIENS                                      01/03/2007

-EXPCITE-
    TITLE 26 - INTERNAL REVENUE CODE
    Subtitle F - Procedure and Administration
    CHAPTER 64 - COLLECTION
    Subchapter C - Lien for Taxes
    PART II - LIENS

-HEAD-
                              PART II - LIENS                          

-MISC1-
    Sec.                                                     
    6321.       Lien for taxes.                                       
    6322.       Period of lien.                                       
    6323.       Validity and priority against certain persons.        
    6324.       Special liens for estate and gift taxes.              
    6324A.      Special lien for estate tax deferred under section
                 6166.                                                
    6324B.      Special lien for additional estate tax attributable to
                 farm, etc., valuation.                               
    6325.       Release of lien or discharge of property.             
    6326.       Administrative appeal of liens.                       
    6327.       Cross references.                                     

                                AMENDMENTS                            
      1998 - Pub. L. 105-206, title III, Sec. 3401(a), July 22, 1998,
    112 Stat. 747, added part heading.
      1988 - Pub. L. 100-647, title VI, Sec. 6238(c), Nov. 10, 1988,
    102 Stat. 3743, added item 6326 and redesignated former item 6326
    as 6327.
      1981 - Pub. L. 97-34, title IV, Sec. 422(e)(6)(D), Aug. 13, 1981,
    95 Stat. 316, struck out "or 6166A" after "section 6166" in item
    6324A.
      1976 - Pub. L. 94-455, title XX, Secs. 2003(d)(2), 2004(f)(1),
    Oct. 4, 1976, 90 Stat. 1862, 1871, added items 6324A and 6324B.
      1966 - Pub. L. 89-719, title I, Secs. 101(b)(1), 103(b), Nov. 2,
    1966, 80 Stat. 1131, 1135, substituted "Validity and priority
    against certain persons" for "Validity against mortgagees,
    pledgees, purchasers, and judgment creditors" in item 6323, and
    struck out "partial" before "discharge" in item 6325.

-End-



-CITE-
    26 USC Sec. 6321                                            01/03/2007

-EXPCITE-
    TITLE 26 - INTERNAL REVENUE CODE
    Subtitle F - Procedure and Administration
    CHAPTER 64 - COLLECTION
    Subchapter C - Lien for Taxes
    PART II - LIENS

-HEAD-
    Sec. 6321. Lien for taxes

-STATUTE-
      If any person liable to pay any tax neglects or refuses to pay
    the same after demand, the amount (including any interest,
    additional amount, addition to tax, or assessable penalty, together
    with any costs that may accrue in addition thereto) shall be a lien
    in favor of the United States upon all property and rights to
    property, whether real or personal, belonging to such person.

-SOURCE-
    (Aug. 16, 1954, ch. 736, 68A Stat. 779.)


-MISC1-
                                SHORT TITLE                            
      Pub. L. 89-719, Sec. 1(a), Nov. 2, 1966, 80 Stat. 1125, provided
    that: "This Act [enacting sections 3505, 7425, 7426, and 7810 of
    this title, amending sections 545, 6322 to 6325, 6331, 6332, 6334,
    6335, 6337 to 6339, 6342, 6343, 6502, 6503, 6532, 7402, 7403, 7421,
    7424, 7505, 7506, and 7809 of this title, sections 1346, 1402, and
    2410 of Title 28, Judiciary and Judicial Procedure, and section
    270a of former Title 40, Public Buildings, Property, and Works,
    redesignating section 7425 as 7427 of this title, and enacting
    provisions set out as notes under sections 6323 and 7424 of this
    title, and under section 1346 of Title 28] may be cited as the
    'Federal Tax Lien Act of 1966'."

-End-



-CITE-
    26 USC Sec. 6322                                            01/03/2007

-EXPCITE-
    TITLE 26 - INTERNAL REVENUE CODE
    Subtitle F - Procedure and Administration
    CHAPTER 64 - COLLECTION
    Subchapter C - Lien for Taxes
    PART II - LIENS

-HEAD-
    Sec. 6322. Period of lien

-STATUTE-
      Unless another date is specifically fixed by law, the lien
    imposed by section 6321 shall arise at the time the assessment is
    made and shall continue until the liability for the amount so
    assessed (or a judgment against the taxpayer arising out of such
    liability) is satisfied or becomes unenforceable by reason of lapse
    of time.

-SOURCE-
    (Aug. 16, 1954, ch. 736, 68A Stat. 779; Pub. L. 89-719, title I,
    Sec. 113(a), Nov. 2, 1966, 80 Stat. 1146.)


-MISC1-
                                AMENDMENTS                            
      1966 - Pub. L. 89-719 inserted "(or a judgment against the
    taxpayer arising out of such liability)".

                     EFFECTIVE DATE OF 1966 AMENDMENT                 
      Amendment by Pub. L. 89-719 applicable after Nov. 2, 1966,
    regardless of when title or lien of United States arose or when
    lien or interest of another person was acquired, with certain
    exceptions, see section 114(a)-(c) of Pub. L. 89-719, set out as a
    note under section 6323 of this title.

-End-



-CITE-
    26 USC Sec. 6323                                            01/03/2007

-EXPCITE-
    TITLE 26 - INTERNAL REVENUE CODE
    Subtitle F - Procedure and Administration
    CHAPTER 64 - COLLECTION
    Subchapter C - Lien for Taxes
    PART II - LIENS

-HEAD-
    Sec. 6323. Validity and priority against certain persons

-STATUTE-
    (a) Purchasers, holders of security interests, mechanic's lienors,
      and judgment lien creditors
      The lien imposed by section 6321 shall not be valid as against
    any purchaser, holder of a security interest, mechanic's lienor, or
    judgment lien creditor until notice thereof which meets the
    requirements of subsection (f) has been filed by the Secretary.
    (b) Protection for certain interests even though notice filed
      Even though notice of a lien imposed by section 6321 has been
    filed, such lien shall not be valid - 
      (1) Securities
        With respect to a security (as defined in subsection (h)(4)) - 
          (A) as against a purchaser of such security who at the time
        of purchase did not have actual notice or knowledge of the
        existence of such lien; and
          (B) as against a holder of a security interest in such
        security who, at the time such interest came into existence,
        did not have actual notice or knowledge of the existence of
        such lien.
      (2) Motor vehicles
        With respect to a motor vehicle (as defined in subsection
      (h)(3)), as against a purchaser of such motor vehicle, if - 
          (A) at the time of the purchase such purchaser did not have
        actual notice or knowledge of the existence of such lien, and
          (B) before the purchaser obtains such notice or knowledge, he
        has acquired possession of such motor vehicle and has not
        thereafter relinquished possession of such motor vehicle to the
        seller or his agent.
      (3) Personal property purchased at retail
        With respect to tangible personal property purchased at retail,
      as against a purchaser in the ordinary course of the seller's
      trade or business, unless at the time of such purchase such
      purchaser intends such purchase to (or knows such purchase will)
      hinder, evade, or defeat the collection of any tax under this
      title.
      (4) Personal property purchased in casual sale
        With respect to household goods, personal effects, or other
      tangible personal property described in section 6334(a) purchased
      (not for resale) in a casual sale for less than $1,000, as
      against the purchaser, but only if such purchaser does not have
      actual notice or knowledge (A) of the existence of such lien, or
      (B) that this sale is one of a series of sales.
      (5) Personal property subject to possessory lien
        With respect to tangible personal property subject to a lien
      under local law securing the reasonable price of the repair or
      improvement of such property, as against a holder of such a lien,
      if such holder is, and has been, continuously in possession of
      such property from the time such lien arose.
      (6) Real property tax and special assessment liens
        With respect to real property, as against a holder of a lien
      upon such property, if such lien is entitled under local law to
      priority over security interests in such property which are prior
      in time, and such lien secures payment of - 
          (A) a tax of general application levied by any taxing
        authority based upon the value of such property;
          (B) a special assessment imposed directly upon such property
        by any taxing authority, if such assessment is imposed for the
        purpose of defraying the cost of any public improvement; or
          (C) charges for utilities or public services furnished to
        such property by the United States, a State or political
        subdivision thereof, or an instrumentality of any one or more
        of the foregoing.
      (7) Residential property subject to a mechanic's lien for certain
        repairs and improvements
        With respect to real property subject to a lien for repair or
      improvement of a personal residence (containing not more than
      four dwelling units) occupied by the owner of such residence, as
      against a mechanic's lienor, but only if the contract price on
      the contract with the owner is not more than $5,000.
      (8) Attorneys' liens
        With respect to a judgment or other amount in settlement of a
      claim or of a cause of action, as against an attorney who, under
      local law, holds a lien upon or a contract enforcible against
      such judgment or amount, to the extent of his reasonable
      compensation for obtaining such judgment or procuring such
      settlement, except that this paragraph shall not apply to any
      judgment or amount in settlement of a claim or of a cause of
      action against the United States to the extent that the United
      States offsets such judgment or amount against any liability of
      the taxpayer to the United States.
      (9) Certain insurance contracts
        With respect to a life insurance, endowment, or annuity
      contract, as against the organization which is the insurer under
      such contract, at any time - 
          (A) before such organization had actual notice or knowledge
        of the existence of such lien;
          (B) after such organization had such notice or knowledge,
        with respect to advances required to be made automatically to
        maintain such contract in force under an agreement entered into
        before such organization had such notice or knowledge; or
          (C) after satisfaction of a levy pursuant to section 6332(b),
        unless and until the Secretary delivers to such organization a
        notice, executed after the date of such satisfaction, of the
        existence of such lien.
      (10) Deposit-secured loans
        With respect to a savings deposit, share, or other account with
      an institution described in section 581 or 591, to the extent of
      any loan made by such institution without actual notice or
      knowledge of the existence of such lien, as against such
      institution, if such loan is secured by such account.
    (c) Protection for certain commercial transactions financing
      agreements, etc.
      (1) In general
        To the extent provided in this subsection, even though notice
      of a lien imposed by section 6321 has been filed, such lien shall
      not be valid with respect to a security interest which came into
      existence after tax lien filing but which - 
          (A) is in qualified property covered by the terms of a
        written agreement entered into before tax lien filing and
        constituting - 
            (i) a commercial transactions financing agreement,
            (ii) a real property construction or improvement financing
          agreement, or
            (iii) an obligatory disbursement agreement, and

          (B) is protected under local law against a judgment lien
        arising, as of the time of tax lien filing, out of an unsecured
        obligation.
      (2) Commercial transactions financing agreement
        For purposes of this subsection - 
        (A) Definition
          The term "commercial transactions financing agreement" means
        an agreement (entered into by a person in the course of his
        trade or business) - 
            (i) to make loans to the taxpayer to be secured by
          commercial financing security acquired by the taxpayer in the
          ordinary course of his trade or business, or
            (ii) to purchase commercial financing security (other than
          inventory) acquired by the taxpayer in the ordinary course of
          his trade or business;

        but such an agreement shall be treated as coming within the
        term only to the extent that such loan or purchase is made
        before the 46th day after the date of tax lien filing or (if
        earlier) before the lender or purchaser had actual notice or
        knowledge of such tax lien filing.
        (B) Limitation on qualified property
          The term "qualified property", when used with respect to a
        commercial transactions financing agreement, includes only
        commercial financing security acquired by the taxpayer before
        the 46th day after the date of tax lien filing.
        (C) Commercial financing security defined
          The term "commercial financing security" means (i) paper of a
        kind ordinarily arising in commercial transactions, (ii)
        accounts receivable, (iii) mortgages on real property, and (iv)
        inventory.
        (D) Purchaser treated as acquiring security interest
          A person who satisfies subparagraph (A) by reason of clause
        (ii) thereof shall be treated as having acquired a security
        interest in commercial financing security
      (3) Real property construction or improvement financing agreement
        For purposes of this subsection - 
        (A) Definition
          The term "real property construction or improvement financing
        agreement" means an agreement to make cash disbursements to
        finance - 
            (i) the construction or improvement of real property,
            (ii) a contract to construct or improve real property, or
            (iii) the raising or harvesting of a farm crop or the
          raising of livestock or other animals.

        For purposes of clause (iii), the furnishing of goods and
        services shall be treated as the disbursement of cash.
        (B) Limitation on qualified property
          The term "qualified property", when used with respect to a
        real property construction or improvement financing agreement,
        includes only - 
            (i) in the case of subparagraph (A)(i), the real property
          with respect to which the construction or improvement has
          been or is to be made,
            (ii) in the case of subparagraph (A)(ii), the proceeds of
          the contract described therein, and
            (iii) in the case of subparagraph (A)(iii), property
          subject to the lien imposed by section 6321 at the time of
          tax lien filing and the crop or the livestock or other
          animals referred to in subparagraph (A)(iii).
      (4) Obligatory disbursement agreement
        For purposes of this subsection - 
        (A) Definition
          The term "obligatory disbursement agreement" means an
        agreement (entered into by a person in the course of his trade
        or business) to make disbursements, but such an agreement shall
        be treated as coming within the term only to the extent of
        disbursements which are required to be made by reason of the
        intervention of the rights of a person other than the taxpayer.
        (B) Limitation on qualified property
          The term "qualified property", when used with respect to an
        obligatory disbursement agreement, means property subject to
        the lien imposed by section 6321 at the time of tax lien filing
        and (to the extent that the acquisition is directly traceable
        to the disbursements referred to in subparagraph (A)) property
        acquired by the taxpayer after tax lien filing.
        (C) Special rules for surety agreements
          Where the obligatory disbursement agreement is an agreement
        ensuring the performance of a contract between the taxpayer and
        another person - 
            (i) the term "qualified property" shall be treated as also
          including the proceeds of the contract the performance of
          which was ensured, and
            (ii) if the contract the performance of which was ensured
          was a contract to construct or improve real property, to
          produce goods, or to furnish services, the term "qualified
          property" shall be treated as also including any tangible
          personal property used by the taxpayer in the performance of
          such ensured contract.
    (d) 45-day period for making disbursements
      Even though notice of a lien imposed by section 6321 has been
    filed, such lien shall not be valid with respect to a security
    interest which came into existence after tax lien filing by reason
    of disbursements made before the 46th day after the date of tax
    lien filing, or (if earlier) before the person making such
    disbursements had actual notice or knowledge of tax lien filing,
    but only if such security interest - 
        (1) is in property (A) subject, at the time of tax lien filing,
      to the lien imposed by section 6321, and (B) covered by the terms
      of a written agreement entered into before tax lien filing, and
        (2) is protected under local law against a judgment lien
      arising, as of the time of tax lien filing, out of an unsecured
      obligation.
    (e) Priority of interest and expenses
      If the lien imposed by section 6321 is not valid as against a
    lien or security interest, the priority of such lien or security
    interest shall extend to - 
        (1) any interest or carrying charges upon the obligation
      secured,
        (2) the reasonable charges and expenses of an indenture trustee
      or agent holding the security interest for the benefit of the
      holder of the security interest,
        (3) the reasonable expenses, including reasonable compensation
      for attorneys, actually incurred in collecting or enforcing the
      obligation secured,
        (4) the reasonable costs of insuring, preserving, or repairing
      the property to which the lien or security interest relates,
        (5) the reasonable costs of insuring payment of the obligation
      secured, and
        (6) amounts paid to satisfy any lien on the property to which
      the lien or security interest relates, but only if the lien so
      satisfied is entitled to priority over the lien imposed by
      section 6321,

    to the extent that, under local law, any such item has the same
    priority as the lien or security interest to which it relates.
    (f) Place for filing notice; form
      (1) Place for filing
        The notice referred to in subsection (a) shall be filed - 
        (A) Under State laws
          (i) Real property
            In the case of real property, in one office within the
          State (or the county, or other governmental subdivision), as
          designated by the laws of such State, in which the property
          subject to the lien is situated; and
          (ii) Personal property
            In the case of personal property, whether tangible or
          intangible, in one office within the State (or the county, or
          other governmental subdivision), as designated by the laws of
          such State, in which the property subject to the lien is
          situated, except that State law merely conforming to or
          reenacting Federal law establishing a national filing system
          does not constitute a second office for filing as designated
          by the laws of such State; or
        (B) With clerk of district court
          In the office of the clerk of the United States district
        court for the judicial district in which the property subject
        to the lien is situated, whenever the State has not by law
        designated one office which meets the requirements of
        subparagraph (A); or
        (C) With Recorder of Deeds of the District of Columbia
          In the office of the Recorder of Deeds of the District of
        Columbia, if the property subject to the lien is situated in
        the District of Columbia.
      (2) Situs of property subject to lien
        For purposes of paragraphs (1) and (4), property shall be
      deemed to be situated - 
        (A) Real property
          In the case of real property, at its physical location; or
        (B) Personal property
          In the case of personal property, whether tangible or
        intangible, at the residence of the taxpayer at the time the
        notice of lien is filed.

      For purposes of paragraph (2)(B), the residence of a corporation
      or partnership shall be deemed to be the place at which the
      principal executive office of the business is located, and the
      residence of a taxpayer whose residence is without the United
      States shall be deemed to be in the District of Columbia.
      (3) Form
        The form and content of the notice referred to in subsection
      (a) shall be prescribed by the Secretary. Such notice shall be
      valid notwithstanding any other provision of law regarding the
      form or content of a notice of lien.
      (4) Indexing required with respect to certain real property
        In the case of real property, if - 
          (A) under the laws of the State in which the real property is
        located, a deed is not valid as against a purchaser of the
        property who (at the time of purchase) does not have actual
        notice or knowledge of the existence of such deed unless the
        fact of filing of such deed has been entered and recorded in a
        public index at the place of filing in such a manner that a
        reasonable inspection of the index will reveal the existence of
        the deed, and
          (B) there is maintained (at the applicable office under
        paragraph (1)) an adequate system for the public indexing of
        Federal tax liens,

      then the notice of lien referred to in subsection (a) shall not
      be treated as meeting the filing requirements under paragraph (1)
      unless the fact of filing is entered and recorded in the index
      referred to in subparagraph (B) in such a manner that a
      reasonable inspection of the index will reveal the existence of
      the lien.
      (5) National filing systems
        The filing of a notice of lien shall be governed solely by this
      title and shall not be subject to any other Federal law
      establishing a place or places for the filing of liens or
      encumbrances under a national filing system.
    (g) Refiling of notice
      For purposes of this section - 
      (1) General rule
        Unless notice of lien is refiled in the manner prescribed in
      paragraph (2) during the required refiling period, such notice of
      lien shall be treated as filed on the date on which it is filed
      (in accordance with subsection (f)) after the expiration of such
      refiling period.
      (2) Place for filing
        A notice of lien refiled during the required refiling period
      shall be effective only - 
          (A) if - 
            (i) such notice of lien is refiled in the office in which
          the prior notice of lien was filed, and
            (ii) in the case of real property, the fact of refiling is
          entered and recorded in an index to the extent required by
          subsection (f)(4); and

          (B) in any case in which, 90 days or more prior to the date
        of a refiling of notice of lien under subparagraph (A), the
        Secretary received written information (in the manner
        prescribed in regulations issued by the Secretary) concerning a
        change in the taxpayer's residence, if a notice of such lien is
        also filed in accordance with subsection (f) in the State in
        which such residence is located.
      (3) Required refiling period
        In the case of any notice of lien, the term "required refiling
      period" means - 
          (A) the one-year period ending 30 days after the expiration
        of 10 years after the date of the assessment of the tax, and
          (B) the one-year period ending with the expiration of 10
        years after the close of the preceding required refiling period
        for such notice of lien.
      (4) Transitional rule
        Notwithstanding paragraph (3), if the assessment of the tax was
      made before January 1, 1962, the first required refiling period
      shall be the calendar year 1967.
    (h) Definitions
      For purposes of this section and section 6324 - 
      (1) Security interest
        The term "security interest" means any interest in property
      acquired by contract for the purpose of securing payment or
      performance of an obligation or indemnifying against loss or
      liability. A security interest exists at any time (A) if, at such
      time, the property is in existence and the interest has become
      protected under local law against a subsequent judgment lien
      arising out of an unsecured obligation, and (B) to the extent
      that, at such time, the holder has parted with money or money's
      worth.
      (2) Mechanic's lienor
        The term "mechanic's lienor" means any person who under local
      law has a lien on real property (or on the proceeds of a contract
      relating to real property) for services, labor, or materials
      furnished in connection with the construction or improvement of
      such property. For purposes of the preceding sentence, a person
      has a lien on the earliest date such lien becomes valid under
      local law against subsequent purchasers without actual notice,
      but not before he begins to furnish the services, labor, or
      materials.
      (3) Motor vehicle
        The term "motor vehicle" means a self-propelled vehicle which
      is registered for highway use under the laws of any State or
      foreign country.
      (4) Security
        The term "security" means any bond, debenture, note, or
      certificate or other evidence of indebtedness, issued by a
      corporation or a government or political subdivision thereof,
      with interest coupons or in registered form, share of stock,
      voting trust certificate, or any certificate of interest or
      participation in, certificate of deposit or receipt for,
      temporary or interim certificate for, or warrant or right to
      subscribe to or purchase, any of the foregoing; negotiable
      instrument; or money.
      (5) Tax lien filing
        The term "tax lien filing" means the filing of notice (referred
      to in subsection (a)) of the lien imposed by section 6321.
      (6) Purchaser
        The term "purchaser" means a person who, for adequate and full
      consideration in money or money's worth, acquires an interest
      (other than a lien or security interest) in property which is
      valid under local law against subsequent purchasers without
      actual notice. In applying the preceding sentence for purposes of
      subsection (a) of this section, and for purposes of section 6324 -
       
          (A) a lease of property,
          (B) a written executory contract to purchase or lease
        property,
          (C) an option to purchase or lease property or any interest
        therein, or
          (D) an option to renew or extend a lease of property,

      which is not a lien or security interest shall be treated as an
      interest in property.
    (i) Special rules
      (1) Actual notice or knowledge
        For purposes of this subchapter, an organization shall be
      deemed for purposes of a particular transaction to have actual
      notice or knowledge of any fact from the time such fact is
      brought to the attention of the individual conducting such
      transaction, and in any event from the time such fact would have
      been brought to such individual's attention if the organization
      had exercised due diligence. An organization exercises due
      diligence if it maintains reasonable routines for communicating
      significant information to the person conducting the transaction
      and there is reasonable compliance with the routine. Due
      diligence does not require an individual acting for the
      organization to communicate information unless such communication
      is part of his regular duties or unless he has reason to know of
      the transaction and that the transaction would be materially
      affected by the information.
      (2) Subrogation
        Where, under local law, one person is subrogated to the rights
      of another with respect to a lien or interest, such person shall
      be subrogated to such rights for purposes of any lien imposed by
      section 6321 or 6324.
      (3) Forfeitures
        For purposes of this subchapter, a forfeiture under local law
      of property seized by a law enforcement agency of a State,
      county, or other local governmental subdivision shall relate back
      to the time of seizure, except that this paragraph shall not
      apply to the extent that under local law the holder of an
      intervening claim or interest would have priority over the
      interest of the State, county, or other local governmental
      subdivision in the property.
      (4) Cost-of-living adjustment
        In the case of notices of liens imposed by section 6321 which
      are filed in any calendar year after 1998, each of the dollar
      amounts under paragraph (4) or (7) of subsection (b) shall be
      increased by an amount equal to - 
          (A) such dollar amount, multiplied by
          (B) the cost-of-living adjustment determined under section
        1(f)(3) for the calendar year, determined by substituting
        "calendar year 1996" for "calendar year 1992" in subparagraph
        (B) thereof.

      If any amount as adjusted under the preceding sentence is not a
      multiple of $10, such amount shall be rounded to the nearest
      multiple of $10.
    (j) Withdrawal of notice in certain circumstances
      (1) In general
        The Secretary may withdraw a notice of a lien filed under this
      section and this chapter shall be applied as if the withdrawn
      notice had not been filed, if the Secretary determines that - 
          (A) the filing of such notice was premature or otherwise not
        in accordance with administrative procedures of the Secretary,
          (B) the taxpayer has entered into an agreement under section
        6159 to satisfy the tax liability for which the lien was
        imposed by means of installment payments, unless such agreement
        provides otherwise,
          (C) the withdrawal of such notice will facilitate the
        collection of the tax liability, or
          (D) with the consent of the taxpayer or the National Taxpayer
        Advocate, the withdrawal of such notice would be in the best
        interests of the taxpayer (as determined by the National
        Taxpayer Advocate) and the United States.

      Any such withdrawal shall be made by filing notice at the same
      office as the withdrawn notice. A copy of such notice of
      withdrawal shall be provided to the taxpayer.
      (2) Notice to credit agencies, etc.
        Upon written request by the taxpayer with respect to whom a
      notice of a lien was withdrawn under paragraph (1), the Secretary
      shall promptly make reasonable efforts to notify credit reporting
      agencies, and any financial institution or creditor whose name
      and address is specified in such request, of the withdrawal of
      such notice. Any such request shall be in such form as the
      Secretary may prescribe.

-SOURCE-
    (Aug. 16, 1954, ch. 736, 68A Stat. 779; Pub. L. 88-272, title II,
    Sec. 236(a), (c)(1), Feb. 26, 1964, 78 Stat. 127, 128; Pub. L. 89-
    493, Sec. 17(a), July 5, 1966, 80 Stat. 266; Pub. L. 89-719, title
    I, Sec. 101(a), Nov. 2, 1966, 80 Stat. 1125; Pub. L. 94-455, title
    XII, Sec. 1202(h)(2), title XIX, Sec. 1906(b)(13)(A), title XX,
    Sec. 2008(c), Oct. 4, 1976, 90 Stat. 1688, 1834, 1892; Pub. L. 95-
    600, title VII, Sec. 702(q)(1), (2), Nov. 6, 1978, 92 Stat. 2937,
    2938; Pub. L. 99-514, title XV, Sec. 1569(a), Oct. 22, 1986, 100
    Stat. 2764; Pub. L. 100-647, title I, Sec. 1015(s)(1), Nov. 10,
    1988, 102 Stat. 3573; Pub. L. 101-508, title XI, Secs. 11317(b),
    11704(a)(26), Nov. 5, 1990, 104 Stat. 1388-458, 1388-519; Pub. L.
    104-168, title V, Sec. 501(a), July 30, 1996, 110 Stat. 1460; Pub.
    L. 105-206, title I, Sec. 1102(d)(1)(A), title III, Sec. 3435(a),
    (b), July 22, 1998, 112 Stat. 704, 760, 761.)


-STATAMEND-
    ADJUSTMENT OF APPLICABLE DOLLAR AMOUNTS IN DETERMINING VALIDITY OF
                 FEDERAL TAX LIENS FOR CALENDAR YEAR 2007
      For adjustment of applicable dollar amounts under subsection
    (b)(4), (7) of this section in determining validity of certain
    Federal tax liens for calendar year 2007, see section 3.37 of
    Revenue Procedure 2006-53, set out as a note under section 1 of
    this title.


-MISC1-
                                AMENDMENTS                            
      1998 - Subsec. (b)(4). Pub. L. 105-206, Sec. 3435(a)(1)(A),
    substituted "$1,000" for "$250".
      Subsec. (b)(7). Pub. L. 105-206, Sec. 3435(a)(1)(B), substituted
    "$5,000" for "$1,000".
      Subsec. (b)(10). Pub. L. 105-206, Sec. 3435(b), in heading
    substituted "Deposit-secured loans" for "Passbook loans", and in
    text struck out ", evidenced by a passbook," after "other account"
    and substituted period at end for "and if such institution has been
    continuously in possession of such passbook from the time the loan
    is made."
      Subsec. (i)(4). Pub. L. 105-206, Sec. 3435(a)(2), added par. (4).
      Subsec. (j)(1)(D). Pub. L. 105-206, Sec. 1102(d)(1)(A),
    substituted "National Taxpayer Advocate" for "Taxpayer Advocate" in
    two places.
      1996 - Subsec. (j). Pub. L. 104-168 added subsec. (j).
      1990 - Subsec. (a). Pub. L. 101-508, Sec. 11704(a)(26),
    substituted "Purchasers" for "Purchases" in heading.
      Subsec. (g)(3). Pub. L. 101-508, Sec. 11317(b), substituted "10
    years" for "6 years" wherever appearing.
      1988 - Subsec. (f)(1)(A)(ii). Pub. L. 100-647, Sec.
    1015(s)(1)(A), inserted exception that State law merely conforming
    to or reenacting Federal law establishing a national filing system
    does not constitute a second office for filing as designated by the
    laws of such State.
      Subsec. (f)(5). Pub. L. 100-647, Sec. 1015(s)(1)(B), added par.
    (5).
      1986 - Subsec. (i)(3). Pub. L. 99-514 added par. (3).
      1978 - Subsec. (f)(4). Pub. L. 95-600, Sec. 702(q)(1), in heading
    substituted "Indexing required with respect to certain real
    property" for "Index" and in text inserted provisions relating to
    the validity of a deed, under the laws of the State in which the
    real property is located, as against a purchaser who does not have
    actual notice or knowledge of the existence of such deed and
    provisions relating to the maintenance of an adequate system for
    the public indexing of Federal tax liens.
      Subsec. (g)(2)(A). Pub. L. 95-600, Sec. 702(q)(2), inserted
    reference to real property.
      1976 - Subsecs. (a), (b). Pub. L. 94-455, Sec. 1906(b)(13)(A),
    struck out "or his delegate" after "Secretary" wherever appearing.
      Subsec. (f)(2). Pub. L. 94-455, Sec. 2008(c)(1)(B), inserted
    introductory reference to par. (4).
      Subsec. (f)(3). Pub. L. 94-455, Sec. 1906(b)(13)(A), struck out
    "or his delegate" after "Secretary".
      Subsec. (f)(4). Pub. L. 94-455, Sec. 2008(c)(1)(A), added par.
    (4).
      Subsec. (g)(2)(A), (B). Pub. L. 94-455, Secs. 1906(b)(13)(A),
    2008(c)(2), required the fact of refiling be entered and recorded
    in an index in accordance with subsec. (f)(4), and struck out "or
    his delegate" after "Secretary" wherever appearing.
      Subsec. (i)(3). Pub. L. 94-455, Sec. 1202(h)(2), struck out par.
    (3) which related to a special rule respecting disclosure of amount
    of outstanding lien.
      1966 - Subsec. (a). Pub. L. 89-719 redesignated as subsec. (a)
    that part of former subsec. (a) which preceded pars. (1) to (3)
    thereof, and, in subsec. (a) as so redesignated, substituted holder
    of a security interest, mechanic's lienor, and judgment lien
    creditor for mortgagee, pledgee, and judgment creditor, struck out
    reference to an exception provided in subsecs. (c) and (d), and
    inserted reference to requirements of subsec. (f).
      Subsec. (a)(3). Pub. L. 89-493 substituted the Recorder of Deeds
    of the District of Columbia for the clerk of the United States
    District Court for the District of Columbia.
      Subsec. (b)(1). Pub. L. 89-719 redesignated provisions of subsec.
    (c)(1) as subsec. (b)(1) and substituted "holder of a security
    interest" for "mortgagee and pledgee" and purchaser of such
    security interest for purchaser of such security for any adequate
    and full consideration in money or money's worth.
      Subsec. (b)(2). Pub. L. 89-719 redesignated provisions of subsec.
    (d)(1) as subsec. (b)(2) and substituted purchaser of such motor
    vehicle for purchaser of such motor vehicle for an adequate and
    full consideration in money or money's worth and substituted actual
    notice or knowledge for notice or knowledge.
      Subsec. (b)(3) to (10). Pub. L. 89-719 added pars. (3) to (10).
      Subsecs. (c) to (e). Pub. L. 89-719 added subsecs. (c) to (e).
      Subsec. (f)(1). Pub. L. 89-719 redesignated provisions of former
    subsec. (a)(1) to (3) as subsec. (f)(1).
      Subsec. (f)(2). Pub. L. 89-719 added par. (2).
      Subsec. (f)(3). Pub. L. 89-719 redesignated provisions of former
    subsec. (b) as subsec. (f)(3) and substituted provisions that the
    form and content of the notice be prescribed by the Secretary or
    his delegate for provisions limiting the effectiveness of the
    notice to situations in which the notice is in such form as would
    be valid if filed with the clerk of the United States district
    court when state or territory law fails to designate an office for
    the filing of notice.
      Subsec. (g). Pub. L. 89-719 added subsec. (g).
      Subsec. (h)(1), (2). Pub. L. 89-719 added pars. (1) and (2).
      Subsec. (h)(3). Pub. L. 89-719 redesignated provisions of former
    subsec. (d)(2) as subsec. (h)(3).
      Subsec. (h)(4). Pub. L. 89-719 redesignated provisions of former
    subsec. (c)(2) as subsec. (h)(4).
      Subsec. (h)(5), (6). Pub. L. 89-719 added pars. (5), (6).
      Subsec. (i)(1), (2). Pub. L. 89-719 added pars. (1), (2).
      Subsec. (i)(3). Pub. L. 89-719 redesignated provisions of former
    subsec. (e) as subsec. (i)(3) and substituted "regulations" for
    "rules and relations".
      1964 - Subsec. (a). Pub. L. 88-272, Sec. 236(c)(1), substituted
    "subsections (c) and (d)" for "subsection (c)".
      Subsecs. (d), (e). Pub. L. 88-272, Sec. 236(a), added subsec. (d)
    and redesignated former subsec. (d) as (e).

                     EFFECTIVE DATE OF 1998 AMENDMENT                 
      Amendment by section 1102(d)(1)(A) of Pub. L. 105-206 effective
    July 22, 1998, see section 1102(f)(1) of Pub. L. 105-206, set out
    as a note under section 7803 of this title.
      Pub. L. 105-206, title III, Sec. 3435(c), July 22, 1998, 112
    Stat. 761, provided that: "The amendments made by this section
    [amending this section] shall take effect on the date of the
    enactment of this Act [July 22, 1998]."

                     EFFECTIVE DATE OF 1996 AMENDMENT                 
      Section 501(d) of Pub. L. 104-168 provided that: "The amendments
    made by this section [amending this section and section 6343 of
    this title] shall take effect on the date of the enactment of this
    Act [July 30, 1996]."

                     EFFECTIVE DATE OF 1990 AMENDMENT                 
      Section 11317(c) of Pub. L. 101-508 provided that: "The
    amendments made by this section [amending this section and section
    6502 of this title] shall apply to - 
        "(1) taxes assessed after the date of the enactment of this Act
      [Nov. 5, 1990], and
        "(2) taxes assessed on or before such date if the period
      specified in section 6502 of the Internal Revenue Code of 1986
      (determined without regard to the amendments made by subsection
      (a) [amending section 6502 of this title]) for collection of such
      taxes has not expired as of such date."

                     EFFECTIVE DATE OF 1988 AMENDMENT                 
      Section 1015(s)(2) of Pub. L. 100-647 provided that: "The
    amendments made by this subsection [amending this section] shall
    take effect on the date of the enactment of this Act [Nov. 10,
    1988]."

                     EFFECTIVE DATE OF 1986 AMENDMENT                 
      Section 1569(b) of Pub. L. 99-514 provided that: "The amendment
    made by this section [amending this section] shall take effect on
    the date of the enactment of this Act [Oct. 22, 1986]."

                     EFFECTIVE DATE OF 1978 AMENDMENT                 
      Section 702(q)(3) of Pub. L. 95-600, as amended by Pub. L. 99-
    514, Sec. 2, Oct. 22, 1986, 100 Stat. 2095, provided that:
      "(A) The amendments made by this subsection [amending this
    section] shall apply with respect to liens, other security
    interests, and other interests in real property acquired after the
    date of the enactment of this Act [Nov. 6, 1978].
      "(B) If, after the date of the enactment of this Act, there is a
    change in the application (or nonapplication) of section 6323(f)(4)
    of the Internal Revenue Code of 1986 [formerly I.R.C. 1954] (as
    amended by paragraph (1)) with respect to any filing jurisdiction,
    such change shall apply only with respect to liens, other security
    interests, and other interests in real property acquired after the
    date of such change."

                     EFFECTIVE DATE OF 1976 AMENDMENT                 
      Amendment by section 1202(h)(2) of Pub. L. 94-455 effective Jan.
    1, 1977, see section 1202(i) of Pub. L. 94-455, set out as a note
    under section 6103 of this title.
      Section 2008(d)(3) of Pub. L. 94-455 provided that: "The
    amendment made by subsection (c) [amending this section] shall take
    effect - 
        "(A) in the case of liens filed before the date of the
      enactment of this Act [Oct. 4, 1976], on the 270th day after such
      date of enactment, or
        "(B) in the case of liens filed on or after the date of
      enactment of this Act [Oct. 4, 1976], on the 120th day after such
      date of enactment."

                     EFFECTIVE DATE OF 1966 AMENDMENTS                 
      Section 114(a)-(c) of title I of Pub. L. 89-719 provided that:
      "(a) General Rule. - Except as otherwise provided, the amendments
    made by this title [enacting sections 3505, 7425, 7426, and 7810 of
    this title, amending this section, sections 545, 6322, 6324, 6325,
    6331, 6332, 6334, 6335, 6337, 6338, 6339, 6342, 6343, 6502, 6503,
    6532, 7402, 7403, 7421, 7424, 7505, 7506, and 7809 of this title,
    and section 270a of former Title 40, Public Buildings, Property,
    and Works, redesignating former section 7425 as 7427 of this title,
    and enacting provisions set out as notes under this section and
    section 7424 of this title] shall apply after the date of enactment
    of this Act [Nov. 2, 1966], regardless of when a lien or a title of
    the United States arose or when the lien or interest of any other
    person was acquired.
      "(b) Exceptions. - The amendments made by this title shall not
    apply in any case - 
        "(1) in which a lien or a title derived from enforcement of a
      lien held by the United States has been enforced by a civil
      action or suit which has become final by judgment, sale, or
      agreement before the date of enactment of this Act; or
        "(2) in which such amendments would - 
          "(A) impair a priority enjoyed by any person (other than the
        United States) holding a lien or interest prior to the date of
        enactment of this Act;
          "(B) operate to increase the liability of any such person; or
          "(C) shorten the time for bringing suit with respect to
        transactions occurring before the date of enactment of this
        Act.
      "(c) Liability for Withheld Taxes. - 
        "(1) The amendments made by section 105(a) (relating to effect
      on third parties) [adding section 3505 of this title] shall apply
      only with respect to wages paid on or after January 1, 1967.
        "(2) The amendments made by section 105(b) (relating to
      performance bonds of contractors for public buildings or works)
      [amending section 270a of former Title 40] shall apply to
      contracts entered into pursuant to invitations for bids issued
      after June 30, 1967."
      Section 21 of Pub. L. 89-493 provided that: "This Act [amending
    this section] shall take effect on the first day of the first month
    which is at least ninety days after the date of approval of this
    Act [July 5, 1966]."

                     EFFECTIVE DATE OF 1964 AMENDMENT                 
      Section 236(d) of Pub. L. 88-272 provided that: "The amendments
    made by this section [amending this section and section 6324 of
    this title] shall apply only with respect to purchases made after
    the date of the enactment of this Act [Feb. 26, 1964.]"

-End-



-CITE-
    26 USC Sec. 6324                                            01/03/2007

-EXPCITE-
    TITLE 26 - INTERNAL REVENUE CODE
    Subtitle F - Procedure and Administration
    CHAPTER 64 - COLLECTION
    Subchapter C - Lien for Taxes
    PART II - LIENS

-HEAD-
    Sec. 6324. Special liens for estate and gift taxes

-STATUTE-
    (a) Liens for estate tax
      Except as otherwise provided in subsection (c) - 
      (1) Upon gross estate
        Unless the estate tax imposed by chapter 11 is sooner paid in
      full, or becomes unenforceable by reason of lapse of time, it
      shall be a lien upon the gross estate of the decedent for 10
      years from the date of death, except that such part of the gross
      estate as is used for the payment of charges against the estate
      and expenses of its administration, allowed by any court having
      jurisdiction thereof, shall be divested of such lien.
      (2) Liability of transferees and others
        If the estate tax imposed by chapter 11 is not paid when due,
      then the spouse, transferee, trustee (except the trustee of an
      employees' trust which meets the requirements of section 401(a)),
      surviving tenant, person in possession of the property by reason
      of the exercise, nonexercise, or release of a power of
      appointment, or beneficiary, who receives, or has on the date of
      the decedent's death, property included in the gross estate under
      sections 2034 to 2042, inclusive, to the extent of the value, at
      the time of the decedent's death, of such property, shall be
      personally liable for such tax. Any part of such property
      transferred by (or transferred by a transferee of) such spouse,
      transferee, trustee, surviving tenant, person in possession, or
      beneficiary, to a purchaser or holder of a security interest
      shall be divested of the lien provided in paragraph (1) and a
      like lien shall then attach to all the property of such spouse,
      transferee, trustee, surviving tenant, person in possession, or
      beneficiary, or transferee of any such person, except any part
      transferred to a purchaser or a holder of a security interest.
      (3) Continuance after discharge of fiduciary
        The provisions of section 2204 (relating to discharge of
      fiduciary from personal liability) shall not operate as a release
      of any part of the gross estate from the lien for any deficiency
      that may thereafter be determined to be due, unless such part of
      the gross estate (or any interest therein) has been transferred
      to a purchaser or a holder of a security interest, in which case
      such part (or such interest) shall not be subject to a lien or to
      any claim or demand for any such deficiency, but the lien shall
      attach to the consideration received from such purchaser or
      holder of a security interest, by the heirs, legatees, devisees,
      or distributees.
    (b) Lien for gift tax
      Except as otherwise provided in subsection (c), unless the gift
    tax imposed by chapter 12 is sooner paid in full or becomes
    unenforceable by reason of lapse of time, such tax shall be a lien
    upon all gifts made during the period for which the return was
    filed, for 10 years from the date the gifts are made. If the tax is
    not paid when due, the donee of any gift shall be personally liable
    for such tax to the extent of the value of such gift. Any part of
    the property comprised in the gift transferred by the donee (or by
    a transferee of the donee) to a purchaser or holder of a security
    interest shall be divested of the lien imposed by this subsection
    and such lien, to the extent of the value of such gift, shall
    attach to all the property (including after-acquired property) of
    the donee (or the transferee) except any part transferred to a
    purchaser or holder of a security interest.
    (c) Exceptions
      (1) The lien imposed by subsection (a) or (b) shall not be valid
    as against a mechanic's lienor and, subject to the conditions
    provided by section 6323(b) (relating to protection for certain
    interests even though notice filed), shall not be valid with
    respect to any lien or interest described in section 6323(b).
      (2) If a lien imposed by subsection (a) or (b) is not valid as
    against a lien or security interest, the priority of such lien or
    security interest shall extend to any item described in section
    6323(e) (relating to priority of interest and expenses) to the
    extent that, under local law, such item has the same priority as
    the lien or security interest to which it relates.

-SOURCE-
    (Aug. 16, 1954, ch. 736, 68A Stat. 780; Pub. L. 88-272, title II,
    Sec. 236(b), (c)(2), Feb. 26, 1964, 78 Stat. 127, 128; Pub. L. 89-
    719, title I, Sec. 102, Nov. 2, 1966, 80 Stat. 1132; Pub. L. 91-
    614, title I, Secs. 101(d)(2), 102(d)(7), Dec. 31, 1970, 84 Stat.
    1837, 1842.)


-MISC1-
                                AMENDMENTS                            
      1970 - Subsec. (a)(3). Pub. L. 91-614, Sec. 101(d)(2),
    substituted "fiduciary" for "executor" in heading and text.
      Subsec. (b). Pub. L. 91-614, Sec. 102(d)(7), substituted "period
    for which the return was filed" for "calendar year".
      1966 - Subsec. (a)(1). Pub. L. 89-719 inserted ", or becomes
    unenforceable by reason of lapse of time," after "sooner paid in
    full" and substituted "10 years from the date of death" for "10
    years upon the gross estate of the decedent".
      Subsec. (a)(2). Pub. L. 89-719 substituted "person in possession,
    or beneficiary, to a purchaser or holder of a security interest"
    for "person in possession of property by reason of the exercise,
    nonexercise, or release of a power of appointment, or beneficiary,
    to a bona fide purchaser, mortgagee, or pledgee, for an adequate
    and full consideration in money and money's worth" and "except any
    part transferred to a purchaser or a holder of a security interest"
    for "except any part transferred to a bona fide purchaser,
    mortgagee, or pledgee for an adequate and full consideration in
    money or money's worth".
      Subsec. (a)(3). Pub. L. 89-719 substituted "purchaser or a holder
    of a security interest" for "bona fide purchaser, mortgagee, or
    pledgee for an adequate and full consideration in money or money's
    worth" and "purchaser or holder of a security interest" for
    "purchaser, mortgagee, or pledgee".
      Subsec. (b). Pub. L. 89-719 substituted reference to exception
    provided in subsec. (c) for reference to exceptions provided in
    subsecs. (c) and (d), inserted reference to tax becoming
    unenforceable by reason of lapse of time, and substituted
    "purchaser or holder of a security interest" for "bona-fide
    purchaser, mortgagee, or pledgee, for an adequate and full
    consideration in money or money's worth".
      Subsec. (c). Pub. L. 89-719 redesignated as par. (1) provisions
    formerly constituting subsec. (c), substituted "valid as against a
    mechanic's lienor and, subject to the conditions provided by
    section 6323(b) (relating to protection for certain interests even
    though noticed filed), shall not be valid with respect to any lien
    or interest described in section 6323(b)" for "valid with respect
    to a security, as defined in section 6323(c)(2), as against any
    mortgagee, pledgee, or purchaser of any such security, for an
    adequate and full consideration in money or money's worth, if at
    the time of such mortgage, pledge, or purchase such mortgagee,
    pledgee, or purchaser is without notice or knowledge of the
    existence of such lien", and added par. (2).
      Subsec. (d). Pub. L. 89-719 struck out subsec. (d) dealing with
    exceptions in the case of motor vehicles. See subsec. (c) above and
    reference therein to section 6323(b).
      1964 - Subsecs. (a), (b). Pub. L. 88-272, Sec. 236(c)(2),
    inserted "and subsection (d) (relating to purchases of motor
    vehicles)".
      Subsec. (d). Pub. L. 88-272, Sec. 236(b), added subsec. (d).

                     EFFECTIVE DATE OF 1970 AMENDMENT                 
      Amendment by section 101(d)(2) of Pub. L. 91-614 applicable with
    respect to decedents dying after Dec. 31, 1970, see section 101(j)
    of Pub. L. 91-614, set out as a note under section 2032 of this
    title.
      Amendment by section 102(d)(7) of Pub. L. 91-614 applicable with
    respect to gifts made after Dec. 31, 1970, see section 102(e) of
    Pub. L. 91-614, set out as a note under section 2501 of this title.

                     EFFECTIVE DATE OF 1966 AMENDMENT                 
      Amendment by Pub. L. 89-719 applicable after Nov. 2, 1966,
    regardless of when title or lien of United States arose or when
    lien or interest of another person was acquired, with certain
    exceptions, see section 114(a)-(c) of Pub. L. 89-719, set out as a
    note under section 6323 of this title.

                     EFFECTIVE DATE OF 1964 AMENDMENT                 
      Amendment by Pub. L. 88-272 applicable to purchases made after
    Feb. 26, 1964, see section 236(d) of Pub. L. 88-272, set out as a
    note under section 6323 of this title.

-End-



-CITE-
    26 USC Sec. 6324A                                           01/03/2007

-EXPCITE-
    TITLE 26 - INTERNAL REVENUE CODE
    Subtitle F - Procedure and Administration
    CHAPTER 64 - COLLECTION
    Subchapter C - Lien for Taxes
    PART II - LIENS

-HEAD-
    Sec. 6324A. Special lien for estate tax deferred under section 6166

-STATUTE-
    (a) General rule
      In the case of any estate with respect to which an election has
    been made under section 6166, if the executor makes an election
    under this section (at such time and in such manner as the
    Secretary shall by regulations prescribe) and files the agreement
    referred to in subsection (c), the deferred amount (plus any
    interest, additional amount, addition to tax, assessable penalty,
    and costs attributable to the deferred amount) shall be a lien in
    favor of the United States on the section 6166 lien property.
    (b) Section 6166 lien property
      (1) In general
        For purposes of this section, the term "section 6166 lien
      property" means 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).
      (2) Maximum value of required property
        The maximum value of the property which the Secretary may
      require as section 6166 lien property with respect to any estate
      shall be a value which is not greater than the sum of - 
          (A) the deferred amount, and
          (B) the required interest amount.

      For purposes of the preceding sentence, the value of any property
      shall be determined as of the date prescribed by section 6151(a)
      for payment of the tax imposed by chapter 11 and shall be
      determined by taking into account any encumbrance such as a lien
      under section 6324B.
      (3) Partial substitution of bond for lien
        If the value required as section 6166 lien property pursuant to
      paragraph (2) exceeds the value of the interests in property
      covered by the agreement referred to in subsection (c), the
      Secretary may accept bond in an amount equal to such excess
      conditioned on the payment of the amount extended in accordance
      with the terms of such extension.
    (c) Agreement
      The agreement referred to in this subsection is a written
    agreement signed by each person in being who has an interest
    (whether or not in possession) in any property designated in such
    agreement - 
        (1) consenting to the creation of the lien under this section
      with respect to such property, and
        (2) designating a responsible person who shall be the agent for
      the beneficiaries of the estate and for the persons who have
      consented to the creation of the lien in dealings with the
      Secretary on matters arising under section 6166 or this section.
    (d) Special rules
      (1) Requirement that lien be filed
        The lien imposed by this section shall not be valid as against
      any purchaser, holder of a security interest, mechanic's lien, or
      judgment lien creditor until notice thereof which meets the
      requirements of section 6323(f) has been filed by the Secretary.
      Such notice shall not be required to be refiled.
      (2) Period of lien
        The lien imposed by this section shall arise at the time the
      executor is discharged from liability under section 2204 (or, if
      earlier, at the time notice is filed pursuant to paragraph (1))
      and shall continue until the liability for the deferred amount is
      satisfied or becomes unenforceable by reason of lapse of time.
      (3) Priorities
        Even though notice of a lien imposed by this section has been
      filed as provided in paragraph (1), such lien shall not be valid -
       
        (A) Real property tax and special assessment liens
          To the extent provided in section 6323(b)(6).
        (B) Real property subject to a mechanic's lien for repairs and
          improvement
          In the case of any real property subject to a lien for repair
        or improvement, as against a mechanic's lienor.
        (C) Real property construction or improvement financing
          agreement
          As against any security interest set forth in paragraph (3)
        of section 6323(c) (whether such security interest came into
        existence before or after tax lien filing).

      Subparagraphs (B) and (C) shall not apply to any security
      interest which came into existence after the date on which the
      Secretary filed notice (in a manner similar to notice filed under
      section 6323(f)) that payment of the deferred amount has been
      accelerated under section 6166(g).
      (4) Lien to be in lieu of section 6324 lien
        If there is a lien under this section on any property with
      respect to any estate, there shall not be any lien under section
      6324 on such property with respect to the same estate.
      (5) Additional lien property required in certain cases
        If at any time the value of the property covered by the
      agreement is less than the unpaid portion of the deferred amount
      and the required interest amount, the Secretary may require the
      addition of property to the agreement (but he may not require
      under this paragraph that the value of the property covered by
      the agreement exceed such unpaid portion). If property having the
      required value is not added to the property covered by the
      agreement (or if other security equal to the required value is
      not furnished) within 90 days after notice and demand therefor by
      the Secretary, the failure to comply with the preceding sentence
      shall be treated as an act accelerating payment of the
      installments under section 6166(g).
      (6) Lien to be in lieu of bond
        The Secretary may not require under section 6165 the furnishing
      of any bond for the payment of any tax to which an agreement
      which meets the requirements of subsection (c) applies.
    (e) Definitions
      For purposes of this section - 
      (1) Deferred amount
        The term "deferred amount" means 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).
      (2) Required interest amount
        The term "required interest amount" means 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).
      (3) Deferral period
        The term "deferral period" means the period for which the
      payment of tax is deferred pursuant to the election under section
      6166.
      (4) Application of definitions in case of deficiencies
        In the case of a deficiency, a separate deferred amount,
      required interest amount, and deferral period shall be determined
      as of the due date of the first installment after the deficiency
      is prorated to installments under section 6166.

-SOURCE-
    (Added Pub. L. 94-455, title XX, Sec. 2004(d)(1), Oct. 4, 1976, 90
    Stat. 1868; amended Pub. L. 95-600, title VII, Sec. 702(e)(1), Nov.
    6, 1978, 92 Stat. 2929; Pub. L. 97-34, title IV, Sec. 422(e)(6)(A)-
    (C), Aug. 13, 1981, 95 Stat. 316.)


-MISC1-
                                AMENDMENTS                            
      1981 - Pub. L. 97-34, Sec. 422(e)(6)(C), struck out "or 6166A"
    after "section 6166" in section catchline.
      Subsecs. (a), (c)(2). Pub. L. 97-34, Sec. 422(e)(6)(A), struck
    out "or 6166A" after "section 6166".
      Subsec. (d)(3), (5). Pub. L. 97-34, Sec. 422(e)(6)(B), struck out
    "or 6166A(h)" after "section 6166(g)".
      Subsec. (e)(1), (3), (4). Pub. L. 97-34, Sec. 422(e)(6)(A),
    struck out "or 6166A" after "section 6166".
      1978 - Subsec. (b)(2)(B). Pub. L. 95-600, Sec. 702(e)(1)(B),
    substituted "required interest amount" for "aggregate interest
    amount".
      Subsec. (d)(5). Pub. L. 95-600, Sec. 702(e)(1)(C), substituted
    "required interest amount" for "aggregate interest amount".
      Subsec. (e)(2). Pub. L. 95-600, Sec. 702(e)(1)(A), substituted
    "Required interest amount" for "Aggregate interest amount" in
    heading and in text "required interest amount", "over the first 4
    years of the deferral period" and "for the payment" for "aggregate
    interest amount", "over the deferral period" and "for payment",
    respectively.
      Subsec. (e)(4). Pub. L. 95-600, Sec. 702(e)(1)(D), substituted
    "required interest amount" for "aggregate interest amount".

                     EFFECTIVE DATE OF 1981 AMENDMENT                 
      Amendment by Pub. L. 97-34 applicable to estates of decedents
    dying after Dec. 31, 1981, see section 422(f)(1) of Pub. L. 97-34,
    set out as a note under section 6166 of this title.

                     EFFECTIVE DATE OF 1978 AMENDMENT                 
      Section 702(e)(2) of Pub. L. 95-600 provided that: "The
    amendments made by this section [amending this section] shall apply
    to the estates of decedents dying after December 31, 1976."

-End-



-CITE-
    26 USC Sec. 6324B                                           01/03/2007

-EXPCITE-
    TITLE 26 - INTERNAL REVENUE CODE
    Subtitle F - Procedure and Administration
    CHAPTER 64 - COLLECTION
    Subchapter C - Lien for Taxes
    PART II - LIENS

-HEAD-
    Sec. 6324B. Special lien for additional estate tax attributable to
      farm, etc., valuation

-STATUTE-
    (a) General rule
      In the case of any interest in qualified real property (within
    the meaning of section 2032A(b)), an amount equal to the adjusted
    tax difference attributable to such interest (within the meaning of
    section 2032A(c)(2)(B)) shall be a lien in favor of the United
    States on the property in which such interest exists.
    (b) Period of lien
      The lien imposed by this section shall arise at the time an
    election is filed under section 2032A and shall continue with
    respect to any interest in the qualified real property - 
        (1) until the liability for tax under subsection (c) of section
      2032A with respect to such interest has been satisfied or has
      become unenforceable by reason of lapse of time, or
        (2) until it is established to the satisfaction of the
      Secretary that no further tax liability may arise under section
      2032A(c) with respect to such interest.
    (c) Certain rules and definitions made applicable
      (1) In general
        The rule set forth in paragraphs (1), (3), and (4) of section
      6324A(d) shall apply with respect to the lien imposed by this
      section as if it were a lien imposed by section 6324A.
      (2) Qualified real property
        For purposes of this section, the term "qualified real
      property" includes qualified replacement property (within the
      meaning of section 2032A(h)(3)(B)) and qualified exchange
      property (within the meaning of section 2032A(i)(3)).
    (d) Substitution of security for lien
      To the extent provided in regulations prescribed by the
    Secretary, the furnishing of security may be substituted for the
    lien imposed by this section.

-SOURCE-
    (Added Pub. L. 94-455, title XX, Sec. 2003(b), Oct. 4, 1976, 90
    Stat. 1861; amended Pub. L. 95-600, title VII, Sec. 702(r)(4), Nov.
    6, 1978, 92 Stat. 2939; Pub. L. 96-222, title I, Sec. 108(d), Apr.
    1, 1980, 94 Stat. 228; Pub. L. 97-34, title IV, Sec. 421(d)(2)(B),
    Aug. 13, 1981, 95 Stat. 309.)


-MISC1-
                                AMENDMENTS                            
      1981 - Subsec. (c)(2). Pub. L. 97-34 defined "qualified real
    property" to include qualified exchange property (within the
    meaning of section 2032A(i)(3)).
      1980 - Subsec. (c). Pub. L. 96-222 designated existing provisions
    as par. (1), substituted "The rule" for "The rules", and added par.
    (2).
      1978 - Subsec. (b). Pub. L. 95-600 substituted "qualified real
    property" for "qualified farm real property".

                     EFFECTIVE DATE OF 1981 AMENDMENT                 
      Amendment by Pub. L. 97-34 applicable with respect to exchanges
    after Dec. 31, 1981, see section 421(k)(3) of Pub. L. 97-34, set
    out as a note under section 2032A of this title.

                     EFFECTIVE DATE OF 1980 AMENDMENT                 
      Amendment by Pub. L. 96-222 effective, except as otherwise
    provided, as if it had been included in the provisions of the
    Revenue Act of 1978, Pub. L. 95-600, to which such amendment
    relates, see section 201 of Pub. L. 96-222, set out as a note under
    section 32 of this title.

                     EFFECTIVE DATE OF 1978 AMENDMENT                 
      Amendment by Pub. L. 95-600 applicable to estates of decedents
    dying after Dec. 31, 1976, see section 702(r)(5) of Pub. L. 95-600,
    set out as a note under section 2051 of this title.

-End-



-CITE-
    26 USC Sec. 6325                                            01/03/2007

-EXPCITE-
    TITLE 26 - INTERNAL REVENUE CODE
    Subtitle F - Procedure and Administration
    CHAPTER 64 - COLLECTION
    Subchapter C - Lien for Taxes
    PART II - LIENS

-HEAD-
    Sec. 6325. Release of lien or discharge of property

-STATUTE-
    (a) Release of lien
      Subject to such regulations as the Secretary may prescribe, the
    Secretary shall issue a certificate of release of any lien imposed
    with respect to any internal revenue tax not later than 30 days
    after the day on which - 
      (1) Liability satisfied or unenforceable
        The Secretary finds that the liability for the amount assessed,
      together with all interest in respect thereof, has been fully
      satisfied or has become legally unenforceable; or
      (2) Bond accepted
        There is furnished to the Secretary and accepted by him a bond
      that is conditioned upon the payment of the amount assessed,
      together with all interest in respect thereof, within the time
      prescribed by law (including any extension of such time), and
      that is in accordance with such requirements relating to terms,
      conditions, and form of the bond and sureties thereon, as may be
      specified by such regulations.
    (b) Discharge of property
      (1) Property double the amount of the liability
        Subject to such regulations as the Secretary may prescribe, the
      Secretary may issue a certificate of discharge of any part of the
      property subject to any lien imposed under this chapter if the
      Secretary finds that the fair market value of that part of such
      property remaining subject to the lien is at least double the
      amount of the unsatisfied liability secured by such lien and the
      amount of all other liens upon such property which have priority
      over such lien.
      (2) Part payment; interest of United States valueless
        Subject to such regulations as the Secretary may prescribe, the
      Secretary may issue a certificate of discharge of any part of the
      property subject to the lien if - 
          (A) there is paid over to the Secretary in partial
        satisfaction of the liability secured by the lien an amount
        determined by the Secretary, which shall not be less than the
        value, as determined by the Secretary, of the interest of the
        United States in the part to be so discharged, or
          (B) the Secretary determines at any time that the interest of
        the United States in the part to be so discharged has no value.

      In determining the value of the interest of the United States in
      the part to be so discharged, the Secretary shall give
      consideration to the value of such part and to such liens thereon
      as have priority over the lien of the United States.
      (3) Substitution of proceeds of sale
        Subject to such regulations as the Secretary may prescribe, the
      Secretary may issue a certificate of discharge of any part of the
      property subject to the lien if such part of the property is sold
      and, pursuant to an agreement with the Secretary, the proceeds of
      such sale are to be held, as a fund subject to the liens and
      claims of the United States, in the same manner and with the same
      priority as such liens and claims had with respect to the
      discharged property.
      (4) Right of substitution of value
        (A) In general
          At the request of the owner of any property subject to any
        lien imposed by this chapter, the Secretary shall issue a
        certificate of discharge of such property if such owner - 
            (i) deposits with the Secretary an amount of money equal to
          the value of the interest of the United States (as determined
          by the Secretary) in the property; or
            (ii) furnishes a bond acceptable to the Secretary in a like
          amount.
        (B) Refund of deposit with interest and release of bond
          The Secretary shall refund the amount so deposited (and shall
        pay interest at the overpayment rate under section 6621), and
        shall release such bond, to the extent that the Secretary
        determines that - 
            (i) the unsatisfied liability giving rise to the lien can
          be satisfied from a source other than such property; or
            (ii) the value of the interest of the United States in the
          property is less than the Secretary's prior determination of
          such value.
        (C) Use of deposit, etc., if action to contest lien not filed
          If no action is filed under section 7426(a)(4) within the
        period prescribed therefor, the Secretary shall, within 60 days
        after the expiration of such period - 
            (i) apply the amount deposited, or collect on such bond, to
          the extent necessary to satisfy the unsatisfied liability
          secured by the lien; and
            (ii) refund (with interest as described in subparagraph
          (B)) any portion of the amount deposited which is not used to
          satisfy such liability.
        (D) Exception
          Subparagraph (A) shall not apply if the owner of the property
        is the person whose unsatisfied liability gave rise to the
        lien.
    (c) Estate or gift tax
      Subject to such regulations as the Secretary may prescribe, the
    Secretary may issue a certificate of discharge of any or all of the
    property subject to any lien imposed by section 6324 if the
    Secretary finds that the liability secured by such lien has been
    fully satisfied or provided for.
    (d) Subordination of lien
      Subject to such regulations as the Secretary may prescribe, the
    Secretary may issue a certificate of subordination of any lien
    imposed by this chapter upon any part of the property subject to
    such lien if - 
        (1) there is paid over to the Secretary an amount equal to the
      amount of the lien or interest to which the certificate
      subordinates the lien of the United States,
        (2) the Secretary believes that the amount realizable by the
      United States from the property to which the certificate relates,
      or from any other property subject to the lien, will ultimately
      be increased by reason of the issuance of such certificate and
      that the ultimate collection of the tax liability will be
      facilitated by such subordination, or
        (3) in the case of any lien imposed by section 6324B, if the
      Secretary determines that the United States will be adequately
      secured after such subordination.
    (e) Nonattachment of lien
      If the Secretary determines that, because of confusion of names
    or otherwise, any person (other than the person against whom the
    tax was assessed) is or may be injured by the appearance that a
    notice of lien filed under section 6323 refers to such person, the
    Secretary may issue a certificate that the lien does not attach to
    the property of such person.
    (f) Effect of certificate
      (1) Conclusiveness
        Except as provided in paragraphs (2) and (3), if a certificate
      is issued pursuant to this section by the Secretary and is filed
      in the same office as the notice of lien to which it relates (if
      such notice of lien has been filed) such certificate shall have
      the following effect:
          (A) in the case of a certificate of release, such certificate
        shall be conclusive that the lien referred to in such
        certificate is extinguished;
          (B) in the case of a certificate of discharge, such
        certificate shall be conclusive that the property covered by
        such certificate is discharged from the lien;
          (C) in the case of a certificate of subordination, such
        certificate shall be conclusive that the lien or interest to
        which the lien of the United States is subordinated is superior
        to the lien of the United States; and
          (D) in the case of a certificate of nonattachment, such
        certificate shall be conclusive that the lien of the United
        States does not attach to the property of the person referred
        to in such certificate.
      (2) Revocation of certificate of release or nonattachment
        If the Secretary determines that a certificate of release or
      nonattachment of a lien imposed by section 6321 was issued
      erroneously or improvidently, or if a certificate of release of
      such lien was issued pursuant to a collateral agreement entered
      into in connection with a compromise under section 7122 which has
      been breached, and if the period of limitation on collection
      after assessment has not expired, the Secretary may revoke such
      certificate and reinstate the lien - 
          (A) by mailing notice of such revocation to the person
        against whom the tax was assessed at his last known address,
        and
          (B) by filing notice of such revocation in the same office in
        which the notice of lien to which it relates was filed (if such
        notice of lien had been filed).

      Such reinstated lien (i) shall be effective on the date notice of
      revocation is mailed to the taxpayer in accordance with the
      provisions of subparagraph (A), but not earlier than the date on
      which any required filing of notice of revocation is filed in
      accordance with the provisions of subparagraph (B), and (ii)
      shall have the same force and effect (as of such date), until the
      expiration of the period of limitation on collection after
      assessment, as a lien imposed by section 6321 (relating to lien
      for taxes).
      (3) Certificates void under certain conditions
        Notwithstanding any other provision of this subtitle, any lien
      imposed by this chapter shall attach to any property with respect
      to which a certificate of discharge has been issued if the person
      liable for the tax reacquires such property after such
      certificate has been issued.
    (g) Filing of certificates and notices
      If a certificate or notice issued pursuant to this section may
    not be filed in the office designated by State law in which the
    notice of lien imposed by section 6321 is filed, such certificate
    or notice shall be effective if filed in the office of the clerk of
    the United States district court for the judicial district in which
    such office is situated.
    (h) Cross reference
          For provisions relating to bonds, see chapter 73 (sec. 7101
        and following).

-SOURCE-
    (Aug. 16, 1954, ch. 736, 68A Stat. 783; Pub. L. 85-866, title I,
    Sec. 77, Nov. 2, 1966, 72 Stat. 1662; Pub. L. 89-719, title I, Sec.
    103(a), Nov. 2, 1966, 80 Stat. 1133; Pub. L. 94-455, title XIX,
    Sec. 1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1834; Pub. L. 95-600,
    title V, Sec. 513(a), Nov. 6, 1978, 92 Stat. 2883; Pub. L. 97-248,
    title III, Sec. 348(a), Sept. 3, 1982, 96 Stat. 638; Pub. L. 105-
    206, title III, Sec. 3106(a), July 22, 1998, 112 Stat. 732.)


-MISC1-
                                AMENDMENTS                            
      1998 - Subsec. (b)(4). Pub. L. 105-206 added par. (4).
      1982 - Subsec. (a). Pub. L. 97-248 in introductory provisions
    substituted "shall issue" for "may issue" and "not later than 30
    days after the day on which" for "if".
      1978 - Subsec. (d)(3). Pub. L. 95-600 added par. (3).
      1976 - Pub. L. 94-455 struck out "or his delegate" after
    "Secretary" wherever appearing.
      1966 - Subsec. (b)(3). Pub. L. 89-719 added par. (3).
      Subsecs. (d), (e). Pub. L. 89-719 added subsecs. (d) and (e).
    Former subsecs. (d) and (e) redesignated, with amendments, as
    subsecs. (f)(1) and (h), respectively.
      Subsec. (f). Pub. L. 89-719 redesignated as par. (1) provisions
    formerly constituting subsec. (d), inserted reference to exceptions
    provided in pars. (2) and (3) and reference to the filing of the
    certificate in the same office as the notice of lien to which it
    refers and expanded the types of certificates to include separate
    certificates of release, discharge, subordination, and
    nonattachment, and added pars. (2) and (3).
      Subsec. (g). Pub. L. 89-719 added subsec. (g).
      Subsec. (h). Pub. L. 89-719 redesignated as subsec. (h)
    provisions formerly constituting subsec. (e) and struck out cross
    references for single bonds, suits to enforce liens, and suits to
    clear title to realty.
      1958 - Subsec. (a)(1). Pub. L. 85-866, Sec. 77(1), substituted
    "or" for "," after "satisfied" and struck out ", or, in the case of
    the estate tax imposed by chapter 11 or the gift tax imposed by
    chapter 12, has been fully satisfied or provided for" after
    "unenforceable".
      Subsec. (c). Pub. L. 85-866, Sec. 77(2), added subsec. (c) and
    redesignated former subsec. (c) as (d).
      Subsec. (d). Pub. L. 85-866. Sec. 77(2), (3), redesignated former
    subsec. (c) as (d) and in heading and text struck out "partial"
    before "discharge". Former subsec. (d) redesignated (e).
      Subsec. (e). Pub. L. 85-866, Sec. 77(2), redesignated former
    subsec. (d) as (e).

                     EFFECTIVE DATE OF 1998 AMENDMENT                 
      Pub. L. 105-206, title III, Sec. 3106(c), July 22, 1998, 112
    Stat. 734, provided that: "The amendments made by this section
    [amending this section and sections 6503 and 7426 of this title]
    shall take effect on the date of the enactment of this Act [July
    22, 1998]."

                     EFFECTIVE DATE OF 1982 AMENDMENT                 
      Section 348(b) of Pub. L. 97-248 provided that: "The amendment
    made by subsection (a) [amending this section] shall apply with
    respect to liens - 
        "(1) which are filed after December 31, 1982,
        "(2) which are satisfied after December 31, 1982, or
        "(3) with respect to which the taxpayer after December 31,
      1982, requests the Secretary of the Treasury or his delegate to
      issue a certificate of release on the grounds that the liability
      was satisfied or legally unenforceable."

                     EFFECTIVE DATE OF 1978 AMENDMENT                 
      Section 513(b) of Pub. L. 95-600 provided that: "The amendments
    made by subsection (a) [amending this section] shall apply with
    respect to the estates of decedents dying after December 31, 1976."

                     EFFECTIVE DATE OF 1966 AMENDMENT                 
      Amendment by Pub. L. 89-719 applicable after Nov. 2, 1966,
    regardless of when title or lien of United States arose or when
    lien or interest of another person was acquired, with certain
    exceptions, see section 114(a)-(c) of Pub. L. 89-719, set out as a
    note under section 6323 of this title.

                     EFFECTIVE DATE OF 1958 AMENDMENT                 
      Amendment by Pub. L. 85-866 effective Aug. 17, 1954, see section
    1(c)(2) of Pub. L. 85-866, set out as a note under section 165 of
    this title.

-End-



-CITE-
    26 USC Sec. 6326                                            01/03/2007

-EXPCITE-
    TITLE 26 - INTERNAL REVENUE CODE
    Subtitle F - Procedure and Administration
    CHAPTER 64 - COLLECTION
    Subchapter C - Lien for Taxes
    PART II - LIENS

-HEAD-
    Sec. 6326. Administrative appeal of liens

-STATUTE-
    (a) In general
      In such form and at such time as the Secretary shall prescribe by
    regulations, any person shall be allowed to appeal to the Secretary
    after the filing of a notice of a lien under this subchapter on the
    property or the rights to property of such person for a release of
    such lien alleging an error in the filing of the notice of such
    lien.
    (b) Certificate of release
      If the Secretary determines that the filing of the notice of any
    lien was erroneous, the Secretary shall expeditiously (and, to the
    extent practicable, within 14 days after such determination) issue
    a certificate of release of such lien and shall include in such
    certificate a statement that such filing was erroneous.

-SOURCE-
    (Added Pub. L. 100-647, title VI, Sec. 6238(a), Nov. 10, 1988, 102
    Stat. 3743.)


-MISC1-
                             PRIOR PROVISIONS                         
      A prior section 6326 was renumbered 6327 of this title.

                              EFFECTIVE DATE                          
      Section 6238(d) of Pub. L. 100-647 provided that: "The amendments
    made by this section [enacting this section] shall take effect on
    the date which is 60 days after the date regulations are issued
    under subsection (b) [set out below]."

                                REGULATIONS                            
      Section 6238(b) of Pub. L. 100-647 required Secretary of the
    Treasury or Secretary's delegate to prescribe regulations necessary
    to implement administrative appeal provided for in amendment made
    by subsection (a) [enacting this section] within 180 days after
    Nov. 10, 1988.

-End-



-CITE-
    26 USC Sec. 6327                                            01/03/2007

-EXPCITE-
    TITLE 26 - INTERNAL REVENUE CODE
    Subtitle F - Procedure and Administration
    CHAPTER 64 - COLLECTION
    Subchapter C - Lien for Taxes
    PART II - LIENS

-HEAD-
    Sec. 6327. Cross references

-STATUTE-
          (1) For lien in case of tax on distilled spirits, see section
        5004.
          (2) For exclusion of tax liability from discharge in cases
        under title 11 of the United States Code, see section 523 of
        such title 11.
          (3) For recognition of tax liens in cases under title 11 of
        the United States Code, see sections 545 and 724 of such title
        11.
          (4) For collection of taxes in connection with plans for
        individuals with regular income in cases under title 11 of the
        United States Code, see section 1328 of such title 11.
          (5) For provisions permitting the United States to be made
        party defendant in a proceeding in a State court for the
        foreclosure of a lien upon real estate where the United States
        may have a claim upon the premises involved, see section 2410
        of Title 28 of the United States Code.
          (6) For priority of lien of the United States in case of
        insolvency, see section 3713(a) of title 31, United States
        Code.

-SOURCE-
    (Aug. 16, 1954, ch. 736, 68A Stat. 782, Sec. 6326; Pub. L. 94-455,
    title XIX, Sec. 1906(a)(20), Oct. 4, 1976, 90 Stat. 1825; Pub. L.
    96-589, Sec. 6(i)(10), Dec. 24, 1980, 94 Stat. 3411; Pub. L. 97-
    258, Sec. 3(f)(7), Sept. 13, 1982, 96 Stat. 1064; renumbered Sec.
    6327, Pub. L. 100-647, title VI, Sec. 6238(a), Nov. 10, 1988, 102
    Stat. 3743.)


-MISC1-
                                AMENDMENTS                            
      1982 - Par. (6). Pub. L. 97-258 substituted "section 3713(a) of
    title 31, United States Code" for "R.S. 3466 (31 U.S.C. 191)".
      1980 - Par. (2). Pub. L. 96-589, Sec. 6(i)(10)(A), substituted
    "cases under title 11 of the United States Code, see section 523 of
    such title 11" for "bankruptcy, see section 17 of the Bankruptcy
    Act, as amended (11 U.S.C. 35)".
      Par. (3). Pub. L. 96-589, Sec. 6(i)(10)(A), redesignated par. (4)
    as (3) and substituted "cases under title 11 of the United States
    Code, see sections 545 and 724 of such title 11" for "proceedings
    under the Bankruptcy Act, see section 67(b) and (c) of that act, as
    amended (11 U.S.C. 107)". Former par. (3), which provided cross
    reference to section 93 of title 11 for limit on amount allowed in
    bankruptcy proceedings on debts owing to the United States, was
    struck out.
      Par. (4). Pub. L. 96-589, Sec. 6(i)(10)(A), redesignated par. (5)
    as (4) and substituted "plans for individuals with regular income
    in cases under title 11 of the United States Code, see section 1328
    of such title 11" for "wage earners' plans in bankruptcy courts,
    see section 680 of the Bankruptcy Act, as added by the act of June
    22, 1938 (11 U.S.C. 1080)". Former par. (4) redesignated (3).
      Pars. (5) to (7). Pub. L. 96-589, Sec. 6(i)(10)(A), (B),
    redesignated pars. (6) and (7) as (5) and (6), respectively. Former
    par. (5) redesignated (4).
      1976 - Pars. (2) to (5). Pub. L. 94-455 struck out parenthetical
    references to "52 Stat. 851;", "52 Stat. 867;", "52 Stat. 867-877;"
    and "52 Stat. 938;" preceding parenthetical references to sections
    of title 11.

                     EFFECTIVE DATE OF 1980 AMENDMENT                 
      Amendment by Pub. L. 96-589 effective Oct. 1, 1979, but not
    applicable to proceedings under Title 11, Bankruptcy, commenced
    before Oct. 1, 1979, see section 7(e) of Pub. L. 96-589, set out as
    a note under section 108 of this title.

-End-


-CITE-
    26 USC Subchapter D - Seizure of Property for Collection
           of Taxes                                        01/03/2007

-EXPCITE-
    TITLE 26 - INTERNAL REVENUE CODE
    Subtitle F - Procedure and Administration
    CHAPTER 64 - COLLECTION
    Subchapter D - Seizure of Property for Collection of Taxes

-HEAD-
        SUBCHAPTER D - SEIZURE OF PROPERTY FOR COLLECTION OF TAXES    

-MISC1-
    Part                                                     
    I.          Due process for collections.                          
    II.         Levy.                                                 

                                AMENDMENTS                            
      1998 - Pub. L. 105-206, title III, Sec. 3401(b), July 22, 1998,
    112 Stat. 747, added part analysis.

-End-


-CITE-
    26 USC PART I - DUE PROCESS FOR COLLECTIONS                 01/03/2007

-EXPCITE-
    TITLE 26 - INTERNAL REVENUE CODE
    Subtitle F - Procedure and Administration
    CHAPTER 64 - COLLECTION
    Subchapter D - Seizure of Property for Collection of Taxes
    PART I - DUE PROCESS FOR COLLECTIONS

-HEAD-
                   PART I - DUE PROCESS FOR COLLECTIONS               

-MISC1-
    Sec.                                                     
    6330.       Notice and opportunity for hearing before levy.       

                                AMENDMENTS                            
      1998 - Pub. L. 105-206, title III, Sec. 3401(b), July 22, 1998,
    112 Stat. 747, added part heading and analysis consisting of item
    6330.

-End-



-CITE-
    26 USC Sec. 6330                                            01/03/2007

-EXPCITE-
    TITLE 26 - INTERNAL REVENUE CODE
    Subtitle F - Procedure and Administration
    CHAPTER 64 - COLLECTION
    Subchapter D - Seizure of Property for Collection of Taxes
    PART I - DUE PROCESS FOR COLLECTIONS

-HEAD-
    Sec. 6330. Notice and opportunity for hearing before levy

-STATUTE-
    (a) Requirement of notice before levy
      (1) In general
        No levy may be made on any property or right to property of any
      person unless the Secretary has notified such person in writing
      of their right to a hearing under this section before such levy
      is made. Such notice shall be required only once for the taxable
      period to which the unpaid tax specified in paragraph (3)(A)
      relates.
      (2) Time and method for notice
        The notice required under paragraph (1) shall be - 
          (A) given in person;
          (B) left at the dwelling or usual place of business of such
        person; or
          (C) sent by certified or registered mail, return receipt
        requested, to such person's last known address;

      not less than 30 days before the day of the first levy with
      respect to the amount of the unpaid tax for the taxable period.
      (3) Information included with notice
        The notice required under paragraph (1) shall include in simple
      and nontechnical terms - 
          (A) the amount of unpaid tax;
          (B) the right of the person to request a hearing during the
        30-day period under paragraph (2); and
          (C) the proposed action by the Secretary and the rights of
        the person with respect to such action, including a brief
        statement which sets forth - 
            (i) the provisions of this title relating to levy and sale
          of property;
            (ii) the procedures applicable to the levy and sale of
          property under this title;
            (iii) the administrative appeals available to the taxpayer
          with respect to such levy and sale and the procedures
          relating to such appeals;
            (iv) the alternatives available to taxpayers which could
          prevent levy on property (including installment agreements
          under section 6159); and
            (v) the provisions of this title and procedures relating to
          redemption of property and release of liens on property.
    (b) Right to fair hearing
      (1) In general
        If the person requests a hearing in writing under subsection
      (a)(3)(B) and states the grounds for the requested hearing, such
      hearing shall be held by the Internal Revenue Service Office of
      Appeals.
      (2) One hearing per period
        A person shall be entitled to only one hearing under this
      section with respect to the taxable period to which the unpaid
      tax specified in subsection (a)(3)(A) relates.
      (3) Impartial officer
        The hearing under this subsection shall be conducted by an
      officer or employee who has had no prior involvement with respect
      to the unpaid tax specified in subsection (a)(3)(A) before the
      first hearing under this section or section 6320. A taxpayer may
      waive the requirement of this paragraph.
    (c) Matters considered at hearing
      In the case of any hearing conducted under this section - 
      (1) Requirement of investigation
        The appeals officer shall at the hearing obtain verification
      from the Secretary that the requirements of any applicable law or
      administrative procedure have been met.
      (2) Issues at hearing
        (A) In general
          The person may raise at the hearing any relevant issue
        relating to the unpaid tax or the proposed levy, including - 
            (i) appropriate spousal defenses;
            (ii) challenges to the appropriateness of collection
          actions; and
            (iii) offers of collection alternatives, which may include
          the posting of a bond, the substitution of other assets, an
          installment agreement, or an offer-in-compromise.
        (B) Underlying liability
          The person may also raise at the hearing challenges to the
        existence or amount of the underlying tax liability for any tax
        period if the person did not receive any statutory notice of
        deficiency for such tax liability or did not otherwise have an
        opportunity to dispute such tax liability.
      (3) Basis for the determination
        The determination by an appeals officer under this subsection
      shall take into consideration - 
          (A) the verification presented under paragraph (1);
          (B) the issues raised under paragraph (2); and
          (C) whether any proposed collection action balances the need
        for the efficient collection of taxes with the legitimate
        concern of the person that any collection action be no more
        intrusive than necessary.
      (4) Certain issues precluded
        An issue may not be raised at the hearing if - 
          (A)(i) the issue was raised and considered at a previous
        hearing under section 6320 or in any other previous
        administrative or judicial proceeding; and
          (ii) the person seeking to raise the issue participated
        meaningfully in such hearing or proceeding; or
          (B) the issue meets the requirement of clause (i) or (ii) of
        section 6702(b)(2)(A).

      This paragraph shall not apply to any issue with respect to which
      subsection (d)(2)(B) applies.
    (d) Proceeding after hearing
      (1) Judicial review of determination
        The person may, within 30 days of a determination under this
      section, appeal such determination to the Tax Court (and the Tax
      Court shall have jurisdiction with respect to such matter).
      (2) Jurisdiction retained at IRS Office of Appeals
        The Internal Revenue Service Office of Appeals shall retain
      jurisdiction with respect to any determination made under this
      section, including subsequent hearings requested by the person
      who requested the original hearing on issues regarding - 
          (A) collection actions taken or proposed with respect to such
        determination; and
          (B) after the person has exhausted all administrative
        remedies, a change in circumstances with respect to such person
        which affects such determination.
    (e) Suspension of collections and statute of limitations
      (1) In general
        Except as provided in paragraph (2), if a hearing is requested
      under subsection (a)(3)(B), the levy actions which are the
      subject of the requested hearing and the running of any period of
      limitations under section 6502 (relating to collection after
      assessment), section 6531 (relating to criminal prosecutions), or
      section 6532 (relating to other suits) shall be suspended for the
      period during which such hearing, and appeals therein, are
      pending. In no event shall any such period expire before the 90th
      day after the day on which there is a final determination in such
      hearing. Notwithstanding the provisions of section 7421(a), the
      beginning of a levy or proceeding during the time the suspension
      under this paragraph is in force may be enjoined by a proceeding
      in the proper court, including the Tax Court. The Tax Court shall
      have no jurisdiction under this paragraph to enjoin any action or
      proceeding unless a timely appeal has been filed under subsection
      (d)(1) and then only in respect of the unpaid tax or proposed
      levy to which the determination being appealed relates.
      (2) Levy upon appeal
        Paragraph (1) shall not apply to a levy action while an appeal
      is pending if the underlying tax liability is not at issue in the
      appeal and the court determines that the Secretary has shown good
      cause not to suspend the levy.
    (f) Jeopardy and State refund collection
      If - 
        (1) the Secretary has made a finding under the last sentence of
      section 6331(a) that the collection of tax is in jeopardy; or
        (2) the Secretary has served a levy on a State to collect a
      Federal tax liability from a State tax refund,

    this section shall not apply, except that the taxpayer shall be
    given the opportunity for the hearing described in this section
    within a reasonable period of time after the levy.
    (g) Frivolous requests for hearing, etc.
      Notwithstanding any other provision of this section, if the
    Secretary determines that any portion of a request for a hearing
    under this section or section 6320 meets the requirement of clause
    (i) or (ii) of section 6702(b)(2)(A), then the Secretary may treat
    such portion as if it were never submitted and such portion shall
    not be subject to any further administrative or judicial review.

-SOURCE-
    (Added Pub. L. 105-206, title III, Sec. 3401(b), July 22, 1998, 112
    Stat. 747; amended Pub. L. 106-554, Sec. 1(a)(7) [title III, Sec.
    313(b)(2)(A), (d)], Dec. 21, 2000, 114 Stat. 2763, 2763A-642, 2763A-
    643; Pub. L. 109-280, title VIII, Sec. 855(a), Aug. 17, 2006, 120
    Stat. 1019; Pub. L. 109-432, div. A, title IV, Sec. 407(b), Dec.
    20, 2006, 120 Stat. 2961.)


-MISC1-
                                AMENDMENTS                            
      2006 - Subsec. (b)(1). Pub. L. 109-432, Sec. 407(b)(3),
    substituted "in writing under subsection (a)(3)(B) and states the
    grounds for the requested hearing" for "under subsection
    (a)(3)(B)".
      Subsec. (c)(4)(A), (B). Pub. L. 109-432, Sec. 407(b)(2),
    redesignated subpars. (A) and (B) as cls. (i) and (ii),
    respectively, of subpar. (A), in cl. (ii) substituted "; or" for
    period at end, and added subpar. (B).
      Subsec. (d)(1). Pub. L. 109-280, Sec. 855(a), reenacted heading
    without change and amended text of par. (1) generally. Prior to
    amendment, text read as follows: "The person may, within 30 days of
    a determination under this section, appeal such determination - 
        "(A) to the Tax Court (and the Tax Court shall have
      jurisdiction with respect to such matter); or
        "(B) if the Tax Court does not have jurisdiction of the
      underlying tax liability, to a district court of the United
      States.
    If a court determines that the appeal was to an incorrect court, a
    person shall have 30 days after the court determination to file
    such appeal with the correct court."
      Subsec. (g). Pub. L. 109-432, Sec. 407(b)(1), added subsec. (g).
      2000 - Subsec. (d)(1)(A). Pub. L. 106-554, Sec. 1(a)(7) [title
    III, Sec. 313(d)], substituted "with respect to" for "to hear".
      Subsec. (e)(1). Pub. L. 106-554, Sec. 1(a)(7) [title III, Sec.
    313(b)(2)(A)], inserted at end "Notwithstanding the provisions of
    section 7421(a), the beginning of a levy or proceeding during the
    time the suspension under this paragraph is in force may be
    enjoined by a proceeding in the proper court, including the Tax
    Court. The Tax Court shall have no jurisdiction under this
    paragraph to enjoin any action or proceeding unless a timely appeal
    has been filed under subsection (d)(1) and then only in respect of
    the unpaid tax or proposed levy to which the determination being
    appealed relates."

                     EFFECTIVE DATE OF 2006 AMENDMENT                 
      Amendment by Pub. L. 109-432 applicable to submissions made and
    issues raised after the date on which the Secretary first
    prescribes a list under section 6702(c) of this title, see section
    407(f) of Pub. L. 109-432, set out as a note under section 6320 of
    this title.
      Pub. L. 109-280, title VIII, Sec. 855(b), Aug. 17, 2006, 120
    Stat. 1019, provided that: "The amendment made by this section
    [amending this section] shall apply to determinations made after
    the date which is 60 days after the date of the enactment of this
    Act [Aug. 17, 2006]."

                     EFFECTIVE DATE OF 2000 AMENDMENT                 
      Amendment by section 1(a)(7) [title III, Sec. 313(b)(2)(A)] of
    Pub. L. 106-554 effective Dec. 21, 2000, and amendment by section
    1(a)(7) [title III, Sec. 313(d)] of Pub. L. 106-554, effective as
    if included in the provisions of the Internal Revenue Service
    Restructuring and Reform Act of 1998, Pub. L. 105-206, to which
    such amendment relates, see section 1(a)(7) [title III, Sec.
    313(f)] of Pub. L. 106-554, set out as a note under section 6015 of
    this title.

                              EFFECTIVE DATE                          
      Section applicable to collection actions initiated after the date
    which is 180 days after July 22, 1998, see section 3401(d) of Pub.
    L. 105-206, set out as a note under section 6320 of this title.

-End-


-CITE-
    26 USC PART II - LEVY                                       01/03/2007

-EXPCITE-
    TITLE 26 - INTERNAL REVENUE CODE
    Subtitle F - Procedure and Administration
    CHAPTER 64 - COLLECTION
    Subchapter D - Seizure of Property for Collection of Taxes
    PART II - LEVY

-HEAD-
                              PART II - LEVY                          

-MISC1-
    Sec.                                                     
    6331.       Levy and distraint.                                   
    6332.       Surrender of property subject to levy.                
    6333.       Production of books.                                  
    6334.       Property exempt from levy.                            
    6335.       Sale of seized property.                              
    6336.       Sale of perishable goods.                             
    6337.       Redemption of property.                               
    6338.       Certificate of sale; deed of real property.           
    6339.       Legal effect of certificate of sale of personal
                 property and deed of real property.                  
    6340.       Records of sale.                                      
    6341.       Expense of levy and sale.                             
    6342.       Application of proceeds of levy.                      
    6343.       Authority to release levy and return property.        
    6344.       Cross references.                                     

                                AMENDMENTS                            
      1998 - Pub. L. 105-206, title III, Sec. 3401(b), July 22, 1998,
    112 Stat. 749, added part heading.
      1966 - Pub. L. 89-719, title I, Sec. 104(j), Nov. 2, 1966, 80
    Stat. 1138, inserted "and return property" in item 6343.

-End-



-CITE-
    26 USC Sec. 6331                                            01/03/2007

-EXPCITE-
    TITLE 26 - INTERNAL REVENUE CODE
    Subtitle F - Procedure and Administration
    CHAPTER 64 - COLLECTION
    Subchapter D - Seizure of Property for Collection of Taxes
    PART II - LEVY

-HEAD-
    Sec. 6331. Levy and distraint

-STATUTE-
    (a) Authority of Secretary
      If any person liable to pay any tax neglects or refuses to pay
    the same within 10 days after notice and demand, it shall be lawful
    for the Secretary to collect such tax (and such further sum as
    shall be sufficient to cover the expenses of the levy) by levy upon
    all property and rights to property (except such property as is
    exempt under section 6334) belonging to such person or on which
    there is a lien provided in this chapter for the payment of such
    tax. Levy may be made upon the accrued salary or wages of any
    officer, employee, or elected official, of the United States, the
    District of Columbia, or any agency or instrumentality of the
    United States or the District of Columbia, by serving a notice of
    levy on the employer (as defined in section 3401(d)) of such
    officer, employee, or elected official. If the Secretary makes a
    finding that the collection of such tax is in jeopardy, notice and
    demand for immediate payment of such tax may be made by the
    Secretary and, upon failure or refusal to pay such tax, collection
    thereof by levy shall be lawful without regard to the 10-day period
    provided in this section.
    (b) Seizure and sale of property
      The term "levy" as used in this title includes the power of
    distraint and seizure by any means. Except as otherwise provided in
    subsection (e), a levy shall extend only to property possessed and
    obligations existing at the time thereof. In any case in which the
    Secretary may levy upon property or rights to property, he may
    seize and sell such property or rights to property (whether real or
    personal, tangible or intangible).
    (c) Successive seizures
      Whenever any property or right to property upon which levy has
    been made by virtue of subsection (a) is not sufficient to satisfy
    the claim of the United States for which levy is made, the
    Secretary may, thereafter, and as often as may be necessary,
    proceed to levy in like manner upon any other property liable to
    levy of the person against whom such claim exists, until the amount
    due from him, together with all expenses, is fully paid.
    (d) Requirement of notice before levy
      (1) In general
        Levy may be made under subsection (a) upon the salary or wages
      or other property of any person with respect to any unpaid tax
      only after the Secretary has notified such person in writing of
      his intention to make such levy.
      (2) 30-day requirement
        The notice required under paragraph (1) shall be - 
          (A) given in person,
          (B) left at the dwelling or usual place of business of such
        person, or
          (C) sent by certified or registered mail to such persons's
        last known address,

      no less than 30 days before the day of the levy.
      (3) Jeopardy
        Paragraph (1) shall not apply to a levy if the Secretary has
      made a finding under the last sentence of subsection (a) that the
      collection of tax is in jeopardy.
      (4) Information included with notice
        The notice required under paragraph (1) shall include a brief
      statement which sets forth in simple and nontechnical terms - 
          (A) the provisions of this title relating to levy and sale of
        property,
          (B) the procedures applicable to the levy and sale of
        property under this title,
          (C) the administrative appeals available to the taxpayer with
        respect to such levy and sale and the procedures relating to
        such appeals,
          (D) the alternatives available to taxpayers which could
        prevent levy on the property (including installment agreements
        under section 6159),
          (E) the provisions of this title relating to redemption of
        property and release of liens on property, and
          (F) the procedures applicable to the redemption of property
        and the release of a lien on property under this title.
    (e) Continuing levy on salary and wages
      The effect of a levy on salary or wages payable to or received by
    a taxpayer shall be continuous from the date such levy is first
    made until such levy is released under section 6343.
    (f) Uneconomical levy
      No levy may be made on any property if the amount of the expenses
    which the Secretary estimates (at the time of levy) would be
    incurred by the Secretary with respect to the levy and sale of such
    property exceeds the fair market value of such property at the time
    of levy.
    (g) Levy on appearance date of summons
      (1) In general
        No levy may be made on the property of any person on any day on
      which such person (or officer or employee of such person) is
      required to appear in response to a summons issued by the
      Secretary for the purpose of collecting any underpayment of tax.
      (2) No application in case of jeopardy
        This subsection shall not apply if the Secretary finds that the
      collection of tax is in jeopardy.
    (h) Continuing levy on certain payments
      (1) In general
        If the Secretary approves a levy under this subsection, the
      effect of such levy on specified payments to or received by a
      taxpayer shall be continuous from the date such levy is first
      made until such levy is released. Notwithstanding section 6334,
      such continuous levy shall attach to up to 15 percent of any
      specified payment due to the taxpayer.
      (2) Specified payment
        For the purposes of paragraph (1), the term "specified payment"
      means - 
          (A) any Federal payment other than a payment for which
        eligibility is based on the income or assets (or both) of a
        payee,
          (B) any payment described in paragraph (4), (7), (9), or (11)
        of section 6334(a), and
          (C) any annuity or pension payment under the Railroad
        Retirement Act or benefit under the Railroad Unemployment
        Insurance Act.
      (3) Increase in levy for certain payments
        Paragraph (1) shall be applied by substituting "100 percent"
      for "15 percent" in the case of any specified payment due to a
      vendor of goods or services sold or leased to the Federal
      Government.
    (i) No levy during pendency of proceedings for refund of divisible
      tax
      (1) In general
        No levy may be made under subsection (a) on the property or
      rights to property of any person with respect to any unpaid
      divisible tax during the pendency of any proceeding brought by
      such person in a proper Federal trial court for the recovery of
      any portion of such divisible tax which was paid by such person
      if - 
          (A) the decision in such proceeding would be res judicata
        with respect to such unpaid tax; or
          (B) such person would be collaterally estopped from
        contesting such unpaid tax by reason of such proceeding.
      (2) Divisible tax
        For purposes of paragraph (1), the term "divisible tax" means -
      
          (A) any tax imposed by subtitle C; and
          (B) the penalty imposed by section 6672 with respect to any
        such tax.
      (3) Exceptions
        (A) Certain unpaid taxes
          This subsection shall not apply with respect to any unpaid
        tax if - 
            (i) the taxpayer files a written notice with the Secretary
          which waives the restriction imposed by this subsection on
          levy with respect to such tax; or
            (ii) the Secretary finds that the collection of such tax is
          in jeopardy.
        (B) Certain levies
          This subsection shall not apply to - 
            (i) any levy to carry out an offset under section 6402; and
            (ii) any levy which was first made before the date that the
          applicable proceeding under this subsection commenced.
      (4) Limitation on collection activity; authority to enjoin
        collection
        (A) Limitation on collection
          No proceeding in court for the collection of any unpaid tax
        to which paragraph (1) applies shall be begun by the Secretary
        during the pendency of a proceeding under such paragraph. This
        subparagraph shall not apply to - 
            (i) any counterclaim in a proceeding under such paragraph;
          or
            (ii) any proceeding relating to a proceeding under such
          paragraph.
        (B) Authority to enjoin
          Notwithstanding section 7421(a), a levy or collection
        proceeding prohibited by this subsection may be enjoined
        (during the period such prohibition is in force) by the court
        in which the proceeding under paragraph (1) is brought.
      (5) Suspension of statute of limitations on collection
        The period of limitations under section 6502 shall be suspended
      for the period during which the Secretary is prohibited under
      this subsection from making a levy.
      (6) Pendency of proceeding
        For purposes of this subsection, a proceeding is pending
      beginning on the date such proceeding commences and ending on the
      date that a final order or judgment from which an appeal may be
      taken is entered in such proceeding.
    (j) No levy before investigation of status of property
      (1) In general
        For purposes of applying the provisions of this subchapter, no
      levy may be made on any property or right to property which is to
      be sold under section 6335 until a thorough investigation of the
      status of such property has been completed.
      (2) Elements in investigation
        For purposes of paragraph (1), an investigation of the status
      of any property shall include - 
          (A) a verification of the taxpayer's liability;
          (B) the completion of an analysis under subsection (f);
          (C) the determination that the equity in such property is
        sufficient to yield net proceeds from the sale of such property
        to apply to such liability; and
          (D) a thorough consideration of alternative collection
        methods.
    (k) No levy while certain offers pending or installment agreement
      pending or in effect
      (1) Offer-in-compromise pending
        No levy may be made under subsection (a) on the property or
      rights to property of any person with respect to any unpaid tax -
      
          (A) during the period that an offer-in-compromise by such
        person under section 7122 of such unpaid tax is pending with
        the Secretary; and
          (B) if such offer is rejected by the Secretary, during the 30
        days thereafter (and, if an appeal of such rejection is filed
        within such 30 days, during the period that such appeal is
        pending).

      For purposes of subparagraph (A), an offer is pending beginning
      on the date the Secretary accepts such offer for processing.
      (2) Installment agreements
        No levy may be made under subsection (a) on the property or
      rights to property of any person with respect to any unpaid tax -
      
          (A) during the period that an offer by such person for an
        installment agreement under section 6159 for payment of such
        unpaid tax is pending with the Secretary;
          (B) if such offer is rejected by the Secretary, during the 30
        days thereafter (and, if an appeal of such rejection is filed
        within such 30 days, during the period that such appeal is
        pending);
          (C) during the period that such an installment agreement for
        payment of such unpaid tax is in effect; and
          (D) if such agreement is terminated by the Secretary, during
        the 30 days thereafter (and, if an appeal of such termination
        is filed within such 30 days, during the period that such
        appeal is pending).
      (3) Certain rules to apply
        Rules similar to the rules of - 
          (A) paragraphs (3) and (4) of subsection (i), and
          (B) except in the case of paragraph (2)(C), paragraph (5) of
        subsection (i),

      shall apply for purposes of this subsection.
    (l) Cross references
          (1) For provisions relating to jeopardy, see subchapter A of
        chapter 70.
          (2) For proceedings applicable to sale of seized property see
        section 6335.
          (3) For release and notice of release of levy, see section
        6343.

-SOURCE-
    (Aug. 16, 1954, ch. 736, 68A Stat. 783; Pub. L. 89-719, title I,
    Sec. 104(a), Nov. 2, 1966, 80 Stat. 1135; Pub. L. 92-178, title II,
    Sec. 211(a), Dec. 10, 1971, 85 Stat. 520; Pub. L. 94-455, title
    XII, Sec. 1209(d)(1), (2), (4), title XIX, Sec. 1906(b)(13)(A),
    Oct. 4, 1976, 90 Stat. 1710, 1711, 1834; Pub. L. 97-248, title III,
    Sec. 349(a), Sept. 3, 1982, 96 Stat. 639; Pub. L. 98-369, div. A,
    title VII, Sec. 714(o), July 18, 1984, 98 Stat. 964; Pub. L. 100-
    647, title VI, Sec. 6236(a), (b), (d), Nov. 10, 1988, 102 Stat.
    3737, 3739; Pub. L. 105-34, title X, Sec. 1024(a), Aug. 5, 1997,
    111 Stat. 923; Pub. L. 105-206, title III, Secs. 3433(a), 3444(a),
    3462(b), title VI, Sec. 6010(f), July 22, 1998, 112 Stat. 759, 762,
    765, 814; Pub. L. 106-554, Sec. 1(a)(7) [title III, Sec.
    313(b)(3)], Dec. 21, 2000, 114 Stat. 2763, 2763A-642; Pub. L. 107-
    147, title IV, Sec. 416(e)(1), Mar. 9, 2002, 116 Stat. 55; Pub. L.
    108-357, title VIII, Sec. 887(a), Oct. 22, 2004, 118 Stat. 1641.)

-REFTEXT-
                            REFERENCES IN TEXT                        
      The Railroad Retirement Act, referred to in subsec. (h)(2)(C), is
    act Aug. 29, 1935, ch. 812, as amended generally by Pub. L. 93-445,
    title I, Sec. 101, Oct. 16, 1974, 88 Stat. 1305, known as the
    Railroad Retirement Act of 1974, which is classified generally to
    subchapter IV (Sec. 231 et seq.) of chapter 9 of Title 45,
    Railroads. For further details and complete classification of this
    Act to the Code, see Codification note set out preceding section
    231 of Title 45, section 231t of Title 45, and Tables.
      The Railroad Unemployment Insurance Act, referred to in subsec.
    (h)(2)(C), is act June 25, 1938, ch. 680, 52 Stat. 1094, as
    amended, which is classified principally to chapter 11 (Sec. 351 et
    seq.) of Title 45, Railroads. For complete classification of this
    Act to the Code, see section 367 of Title 45 and Tables.


-MISC1-
                                AMENDMENTS                            
      2004 - Subsec. (h)(3). Pub. L. 108-357 added par. (3).
      2002 - Subsec. (k)(3). Pub. L. 107-147 reenacted heading without
    change and amended text generally. Prior to amendment, text read as
    follows: "Rules similar to the rules of paragraphs (3) and (4) of
    subsection (i) shall apply for purposes of this subsection."
      2000 - Subsec. (k)(3). Pub. L. 106-554 substituted "(3) and (4)"
    for "(3), (4), and (5)".
      1998 - Subsec. (h)(1). Pub. L. 105-206, Sec. 6010(f), substituted
    "If the Secretary approves a levy under this subsection, the effect
    of such levy" for "The effect of a levy".
      Subsec. (i). Pub. L. 105-206, Sec. 3433(a), added subsec. (i).
    Former subsec. (i) redesignated (j).
      Subsec. (j). Pub. L. 105-206, Sec. 3444(a), added subsec. (j).
    Former subsec. (j) redesignated (k).
      Pub. L. 105-206, Sec. 3433(a), redesignated subsec. (i) as (j).
      Subsec. (k). Pub. L. 105-206, Sec. 3462(b), added subsec. (k).
    Former subsec. (k) redesignated (l).
      Pub. L. 105-206, Sec. 3444(a), redesignated subsec. (j) as (k).
      Subsec. (l). Pub. L. 105-206, Sec. 3462(b), redesignated subsec.
    (k) as (l).
      1997 - Subsecs. (h), (i). Pub. L. 105-34 added subsec. (h) and
    redesignated former subsec. (h) as (i).
      1988 - Subsec. (d)(2). Pub. L. 100-647, Sec. 6236(a)(1), (2),
    substituted "30-day" for "10-day" in heading and "30 days" for "10
    days" in text.
      Subsec. (d)(4). Pub. L. 100-647, Sec. 6236(a)(3), added par. (4).
      Subsec. (e). Pub. L. 100-647, Sec. 6236(b)(1), amended subsec.
    (e) generally. Prior to amendment, subsec. (e) consisted of two
    pars. relating to effect of continuing levy on salary and wages and
    release and notice of release of levy.
      Subsecs. (f), (g). Pub. L. 100-647, Sec. 6236(d), added subsecs.
    (f) and (g). Former subsec. (f) redesignated (h).
      Subsec. (h). Pub. L. 100-647, Sec. 6236(b)(2), (d), redesignated
    subsec. (f) as (h) and added par. (3).
      1984 - Subsec. (b). Pub. L. 98-369 substituted "subsection (e)"
    for "subsection (d)(3)".
      1982 - Subsec. (d). Pub. L. 97-248 inserted authority to levy
    upon property other than salary or wages, substituted "person" for
    "individual" wherever appearing, designated second sentence of
    former par. (1) as par. (2) and in par. (2)(C) as so designated
    substituted "certified or registered mail" for "mail", and
    redesignated former par. (2) as (3) and former par. (3) as subsec.
    (e).
      Subsec. (e). Pub. L. 97-248 redesignated former subsec. (d)(3) as
    (e). Former subsec. (e) redesignated (f).
      Subsec. (f). Pub. L. 97-248 redesignated former subsec. (e) as
    (f).
      1976 - Subsec. (a). Pub. L. 94-455, Sec. 1906(b)(13)(A), struck
    out "or his delegate" after "Secretary" wherever appearing.
      Subsec. (b). Pub. L. 94-455, Secs. 1209(d)(2), 1906(b)(13)(A),
    substituted in second sentence "Except as otherwise provided in
    subsection (d)(3), a levy" for "A levy" and struck out "or his
    delegate" after "Secretary".
      Subsec. (c). Pub. L. 94-455, Sec. 1906(b)(13)(A), struck out "or
    his delegate" after "Secretary".
      Subsec. (d)(1). Pub. L. 94-455, Secs. 1209(d)(4), 1906(b)(13)(A),
    struck out provision that no additional notice shall be required in
    the case of successive levies with respect to such tax and "or his
    delegate" after "Secretary".
      Subsec. (d)(2). Pub. L. 94-455, Sec. 1906(b)(13)(A), struck out
    "or his delegate" after "Secretary".
      Subsec. (d)(3). Pub. L. 94-455, Sec. 1209(d)(1), added par. (3).
      1971 - Subsecs. (d), (e). Pub. L. 92-178 added subsec. (d) and
    redesignated former subsec. (d) as (e).
      1966 - Subsec. (b). Pub. L. 89-719 inserted sentence providing
    that a levy shall extend only to property possessed and obligations
    existing at the time thereof.

                     EFFECTIVE DATE OF 2004 AMENDMENT                 
      Pub. L. 108-357, title VIII, Sec. 887(b), Oct. 22, 2004, 118
    Stat. 1642, provided that: "The amendment made by this section
    [amending this section] shall take effect on the date of the
    enactment of this Act [Oct. 22, 2004]."

                     EFFECTIVE DATE OF 2002 AMENDMENT                 
      Pub. L. 107-147, title IV, Sec. 416(e)(2), Mar. 9, 2002, 116
    Stat. 55, provided that: "The amendment made by this subsection
    [amending this section] shall take effect on the date of the
    enactment of this Act [Mar. 9, 2002]."

                     EFFECTIVE DATE OF 1998 AMENDMENT                 
      Pub. L. 105-206, title III, Sec. 3433(b), July 22, 1998, 112
    Stat. 760, provided that: "The amendment made by this section
    [amending this section] shall apply to unpaid tax attributable to
    taxable periods beginning after December 31, 1998."
      Pub. L. 105-206, title III, Sec. 3444(b), July 22, 1998, 112
    Stat. 762, provided that: "The amendments made by this section
    [amending this section] shall take effect on the date of the
    enactment of this Act [July 22, 1998]."
      Pub. L. 105-206, title III, Sec. 3462(e), July 22, 1998, 112
    Stat. 766, provided that:
      "(1) In general. - The amendments made by this section [amending
    this section and sections 6159 and 7122 of this title] shall apply
    to proposed offers-in-compromise and installment agreements
    submitted after the date of the enactment of this Act [July 22,
    1998].
      "(2) Suspension of collection by levy. - The amendment made by
    subsection (b) [amending this section] shall apply to offers-in-
    compromise pending on or made after December 31, 1999."
      Amendment by section 6010(f) of Pub. L. 105-206 effective, except
    as otherwise provided, as if included in the provisions of the
    Taxpayer Relief Act of 1997, Pub. L. 105-34, to which such
    amendment relates, see section 6024 of Pub. L. 105-206, set out as
    a note under section 1 of this title.

                     EFFECTIVE DATE OF 1997 AMENDMENT                 
      Section 1024(b) of Pub. L. 105-34 provided that: "The amendment
    made by subsection (a) [amending this section] shall apply to
    levies issued after the date of the enactment of this Act [Aug. 5,
    1997]."

                     EFFECTIVE DATE OF 1988 AMENDMENT                 
      Section 6236(h) of Pub. L. 100-647 provided that:
      "(1) In general. - The amendments made by this section (other
    than subsection (g)) [amending this section and sections 6332,
    6334, and 6343 of this title] shall apply to levies issued on or
    after July 1, 1989.
      "(2) Subsection (g). - The amendment made by subsection (g)
    [amending section 6335 of this title] shall apply to requests made
    on or after January 1, 1989."

                     EFFECTIVE DATE OF 1984 AMENDMENT                 
      Amendment by Pub. L. 98-369 effective as if included in the
    provision of the Tax Equity and Fiscal Responsibility Act of 1982,
    Pub. L. 97-248, to which such amendment relates, see section 715 of
    Pub. L. 98-369, set out as a note under section 31 of this title.

                     EFFECTIVE DATE OF 1982 AMENDMENT                 
      Section 349(b) of Pub. L. 97-248 provided that: "The amendment
    made by subsection (a) [amending this section] shall apply to
    levies made after December 31, 1982."

                     EFFECTIVE DATE OF 1976 AMENDMENT                 
      Amendment by section 1209(d)(1), (2), (4) of Pub. L. 94-455
    effective only with respect to levies made after Feb. 28, 1977, see
    section 1209(e) of Pub. L. 94-455 as amended by section 2(c) of
    Pub. L. 94-528, Oct. 17, 1976, 90 Stat. 2483, set out as a note
    under section 6334 of this title.

                     EFFECTIVE DATE OF 1971 AMENDMENT                 
      Section 211(b) of Pub. L. 92-178 provided that: "The amendments
    made by this section [amending this section] shall apply with
    respect to levies made after March 31, 1972."

                     EFFECTIVE DATE OF 1966 AMENDMENT                 
      Amendment by Pub. L. 89-719 applicable after Nov. 2, 1966,
    regardless of when title or lien of United States arose or when
    lien or interest of another person was acquired, with certain
    exceptions, see section 114(a)-(c) of Pub. L. 89-719, set out as a
    note under section 6323 of this title.

-End-



-CITE-
    26 USC Sec. 6332                                            01/03/2007

-EXPCITE-
    TITLE 26 - INTERNAL REVENUE CODE
    Subtitle F - Procedure and Administration
    CHAPTER 64 - COLLECTION
    Subchapter D - Seizure of Property for Collection of Taxes
    PART II - LEVY

-HEAD-
    Sec. 6332. Surrender of property subject to levy

-STATUTE-
    (a) Requirement
      Except as otherwise provided in this section, any person in
    possession of (or obligated with respect to) property or rights to
    property subject to levy upon which a levy has been made shall,
    upon demand of the Secretary, surrender such property or rights (or
    discharge such obligation) to the Secretary, except such part of
    the property or rights as is, at the time of such demand, subject
    to an attachment or execution under any judicial process.
    (b) Special rule for life insurance and endowment contracts
      (1) In general
        A levy on an organization with respect to a life insurance or
      endowment contract issued by such organization shall, without
      necessity for the surrender of the contract document, constitute
      a demand by the Secretary for payment of the amount described in
      paragraph (2) and the exercise of the right of the person against
      whom the tax is assessed to the advance of such amount. Such
      organization shall pay over such amount 90 days after service of
      notice of levy. Such notice shall include a certification by the
      Secretary that a copy of such notice has been mailed to the
      person against whom the tax is assessed at his last known
      address.
      (2) Satisfaction of levy
        Such levy shall be deemed to be satisfied if such organization
      pays over to the Secretary the amount which the person against
      whom the tax is assessed could have had advanced to him by such
      organization on the date prescribed in paragraph (1) for the
      satisfaction of such levy, increased by the amount of any advance
      (including contractual interest thereon) made to such person on
      or after the date such organization had actual notice or
      knowledge (within the meaning of section 6323(i)(1)) of the
      existence of the lien with respect to which such levy is made,
      other than an advance (including contractual interest thereon)
      made automatically to maintain such contract in force under an
      agreement entered into before such organization had such notice
      or knowledge.
      (3) Enforcement proceedings
        The satisfaction of a levy under paragraph (2) shall be without
      prejudice to any civil action for the enforcement of any lien
      imposed by this title with respect to such contract.
    (c) Special rule for banks
      Any bank (as defined in section 408(n)) shall surrender (subject
    to an attachment or execution under judicial process) any deposits
    (including interest thereon) in such bank only after 21 days after
    service of levy.
    (d) Enforcement of levy
      (1) Extent of personal liability
        Any person who fails or refuses to surrender any property or
      rights to property, subject to levy, upon demand by the
      Secretary, shall be liable in his own person and estate to the
      United States in a sum equal to the value of the property or
      rights not so surrendered, but not exceeding the amount of taxes
      for the collection of which such levy has been made, together
      with costs and interest on such sum at the underpayment rate
      established under section 6621 from the date of such levy (or, in
      the case of a levy described in section 6331(d)(3), from the date
      such person would otherwise have been obligated to pay over such
      amounts to the taxpayer). Any amount (other than costs) recovered
      under this paragraph shall be credited against the tax liability
      for the collection of which such levy was made.
      (2) Penalty for violation
        In addition to the personal liability imposed by paragraph (1),
      if any person required to surrender property or rights to
      property fails or refuses to surrender such property or rights to
      property without reasonable cause, such person shall be liable
      for a penalty equal to 50 percent of the amount recoverable under
      paragraph (1). No part of such penalty shall be credited against
      the tax liability for the collection of which such levy was made.
    (e) Effect of honoring levy
      Any person in possession of (or obligated with respect to)
    property or rights to property subject to levy upon which a levy
    has been made who, upon demand by the Secretary, surrenders such
    property or rights to property (or discharges such obligation) to
    the Secretary (or who pays a liability under subsection (d)(1))
    shall be discharged from any obligation or liability to the
    delinquent taxpayer and any other person with respect to such
    property or rights to property arising from such surrender or
    payment.
    (f) Person defined
      The term "person," as used in subsection (a), includes an officer
    or employee of a corporation or a member or employee of a
    partnership, who as such officer, employee, or member is under a
    duty to surrender the property or rights to property, or to
    discharge the obligation.

-SOURCE-
    (Aug. 16, 1954, ch. 736, 68A Stat. 784; Pub. L. 89-719, title I,
    Sec. 104(b), Nov. 2, 1966, 80 Stat. 1135; Pub. L. 93-625, Sec.
    7(a)(2)(D), Jan. 3, 1975, 88 Stat. 2115; Pub. L. 94-455, title XII,
    Sec. 1209(d)(3), title XIX, Sec. 1906(b)(13)(A), Oct. 4, 1976, 90
    Stat. 1710, 1834; Pub. L. 99-514, title XV, Sec. 1511(c)(9), Oct.
    22, 1986, 100 Stat. 2745; Pub. L. 100-647, title I, Sec.
    1015(t)(1), title VI, Sec. 6236(e), Nov. 10, 1988, 102 Stat. 3573,
    3739; Pub. L. 101-508, title XI, Sec. 11704(a)(27), Nov. 5, 1990,
    104 Stat. 1388-519.)


-MISC1-
                                AMENDMENTS                            
      1990 - Subsec. (a). Pub. L. 101-508 substituted "this section"
    for "subsections (b) and (c)".
      1988 - Subsec. (a). Pub. L. 100-647, Sec. 6236(e)(2)(A),
    substituted "subsections (b) and (c)" for "subsection (b)".
      Subsec. (c). Pub. L. 100-647, Sec. 6236(e)(1), added subsec. (c).
    Former subsec. (c) redesignated (d).
      Subsec. (d). Pub. L. 100-647, Sec. 6236(e)(1), redesignated
    subsec. (c) as (d). Former subsec. (d) redesignated (e).
      Pub. L. 100-647, Sec. 1015(t)(1), inserted "and any other person"
    after "delinquent taxpayer" and struck out sentence at end
    providing that in the case of a levy which is satisfied pursuant to
    subsection (b), such organization shall also be discharged from any
    obligation or liability to any beneficiary arising from such
    surrender or payment.
      Subsec. (e). Pub. L. 100-647, Sec. 6236(e)(1), (2)(B),
    redesignated subsec. (d) as (e) and substituted "subsection (d)(1)"
    for "subsection (c)(1)". Former subsec. (e) redesignated (f).
      Subsec. (f). Pub. L. 100-647, Sec. 6236(e)(1), redesignated
    subsec. (e) as (f).
      1986 - Subsec. (c)(1). Pub. L. 99-514 substituted "the
    underpayment rate established under section 6621" for "an annual
    rate established under section 6621".
      1976 - Subsecs. (a), (b). Pub. L. 94-455, Sec. 1906(b)(13)(A),
    struck out "or his delegate" after "Secretary" wherever appearing.
      Subsec. (c)(1). Pub. L. 94-455, Secs. 1209(d)(3), 1906(b)(13)(A),
    inserted "(or, in the case of a levy described in section
    6331(d)(3), from the date such person would otherwise have been
    obligated to pay over such amounts to the taxpayer)" after "date of
    such levy", and struck out "or his delegate" after "Secretary".
      Subsec. (d). Pub. L. 94-455, Sec. 1906(b)(13)(A), struck out "or
    his delegate" after "Secretary".
      1975 - Subsec. (c)(1). Pub. L. 93-625 substituted "an annual rate
    established under section 6621" for "the rate of 6 percent per
    annum".
      1966 - Subsec. (a). Pub. L. 89-719, Sec. 104(b)(1), substituted
    "Except as otherwise provided in subsection (b), any person" for
    "Any person".
      Subsec. (b). Pub. L. 89-719, Sec. 104(b)(2), added subsec. (b).
    Former subsec. (b) redesignated, with amendments, as subsec.
    (c)(1).
      Subsec. (c). Pub. L. 89-719, Sec. 104(b)(2)-(4), redesignated as
    par. (1) provisions formerly set out as subsec. (b), inserted
    provisions that any amount other than costs recovered under par.
    (1) shall be credited against the tax liability for the collection
    of which the levy was made, and added par. (2). Former subsec. (c)
    redesignated (e).
      Subsec. (d). Pub. L. 89-719, Sec. 104(b)(4), added subsec. (d).
      Subsec. (e). Pub. L. 89-719, Sec. 104(b)(3), redesignated former
    subsec. (c) as (e).

                     EFFECTIVE DATE OF 1988 AMENDMENT                 
      Section 1015(t)(2) of Pub. L. 100-647 provided that: "The
    amendment made by this subsection [amending this section] shall
    apply to levies issued after the date of the enactment of this Act
    [Nov. 10, 1988]."
      Amendment by section 6236(e) of Pub. L. 100-647 applicable to
    levies issued on or after July 1, 1989, see section 6236(h)(1) of
    Pub. L. 100-647, set out as a note under section 6331 of this
    title.

                     EFFECTIVE DATE OF 1986 AMENDMENT                 
      Amendment by Pub. L. 99-514 applicable for purposes of
    determining interest for periods after Dec. 31, 1986, see section
    1511(d) of Pub. L. 99-514, set out as a note under section 47 of
    this title.

                     EFFECTIVE DATE OF 1976 AMENDMENT                 
      Amendment by section 1209(d)(3) of Pub. L. 94-455 effective only
    with respect to levies made after Feb. 28, 1977, see section
    1209(e) of Pub. L. 94-455, as amended by section 2(c) of Pub. L. 94-
    528, Oct. 17, 1976, 90 Stat. 2483, set out as a note under section
    6334 of this title.

                     EFFECTIVE DATE OF 1975 AMENDMENT                 
      Amendment by Pub. L. 93-625 effective July 1, 1975, and
    applicable to amounts outstanding on such date or arising
    thereafter, see section 7(e) of Pub. L. 93-625, set out as an
    Effective Date note under section 6621 of this title.

                     EFFECTIVE DATE OF 1966 AMENDMENT                 
      Amendment by Pub. L. 89-719 applicable after Nov. 2, 1966,
    regardless of when title or lien of United States arose or when
    lien or interest of another person was acquired, with certain
    exceptions, see section 114(a)-(c) of Pub. L. 89-719, set out as a
    note under section 6323 of this title.

-End-



-CITE-
    26 USC Sec. 6333                                            01/03/2007

-EXPCITE-
    TITLE 26 - INTERNAL REVENUE CODE
    Subtitle F - Procedure and Administration
    CHAPTER 64 - COLLECTION
    Subchapter D - Seizure of Property for Collection of Taxes
    PART II - LEVY

-HEAD-
    Sec. 6333. Production of books

-STATUTE-
      If a levy has been made or is about to be made on any property,
    or right to property, any person having custody or control of any
    books or records, containing evidence or statements relating to the
    property or right to property subject to levy, shall, upon demand
    of the Secretary, exhibit such books or records to the Secretary.

-SOURCE-
    (Aug. 16, 1954, ch. 736, 68A Stat. 784; Pub. L. 94-455, title XIX,
    Sec. 1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1834.)


-MISC1-
                                AMENDMENTS                            
      1976 - Pub. L. 94-455 struck out "or his delegate" after
    "Secretary" wherever appearing.

-End-



-CITE-
    26 USC Sec. 6334                                            01/03/2007

-EXPCITE-
    TITLE 26 - INTERNAL REVENUE CODE
    Subtitle F - Procedure and Administration
    CHAPTER 64 - COLLECTION
    Subchapter D - Seizure of Property for Collection of Taxes
    PART II - LEVY

-HEAD-
    Sec. 6334. Property exempt from levy

-STATUTE-
    (a) Enumeration
      There shall be exempt from levy - 
      (1) Wearing apparel and school books
        Such items of wearing apparel and such school books as are
      necessary for the taxpayer or for members of his family;
      (2) Fuel, provisions, furniture, and personal effects
        So much of the fuel, provisions, furniture, and personal
      effects in the taxpayer's household, and of the arms for personal
      use, livestock, and poultry of the taxpayer, as does not exceed
      $6,250 in value;
      (3) Books and tools of a trade, business, or profession
        So many of the books and tools necessary for the trade,
      business, or profession of the taxpayer as do not exceed in the
      aggregate $3,125 in value.
      (4) Unemployment benefits
        Any amount payable to an individual with respect to his
      unemployment (including any portion thereof payable with respect
      to dependents) under an unemployment compensation law of the
      United States, of any State, or of the District of Columbia or of
      the Commonwealth of Puerto Rico.
      (5) Undelivered mail
        Mail, addressed to any person, which has not been delivered to
      the addressee.
      (6) Certain annuity and pension payments
        Annuity or pension payments under the Railroad Retirement Act,
      benefits under the Railroad Unemployment Insurance Act, special
      pension payments received by a person whose name has been entered
      on the Army, Navy, Air Force, and Coast Guard Medal of Honor roll
      (38 U.S.C. 1562), and annuities based on retired or retainer pay
      under chapter 73 of title 10 of the United States Code.
      (7) Workmen's compensation
        Any amount payable to an individual as workmen's compensation
      (including any portion thereof payable with respect to
      dependents) under a workmen's compensation law of the United
      States, any State, the District of Columbia, or the Commonwealth
      of Puerto Rico.
      (8) Judgments for support of minor children
        If the taxpayer is required by judgment of a court of competent
      jurisdiction, entered prior to the date of levy, to contribute to
      the support of his minor children, so much of his salary, wages,
      or other income as is necessary to comply with such judgment.
      (9) Minimum exemption for wages, salary, and other income
        Any amount payable to or received by an individual as wages or
      salary for personal services, or as income derived from other
      sources, during any period, to the extent that the total of such
      amounts payable to or received by him during such period does not
      exceed the applicable exempt amount determined under subsection
      (d).
      (10) Certain service-connected disability payments
        Any amount payable to an individual as a service-connected
      (within the meaning of section 101(16) of title 38, United States
      Code) disability benefit under - 
          (A) subchapter II, III, IV, V,,(!1) or VI of chapter 11 of
        such title 38, or

          (B) chapter 13, 21, 23, 31, 32, 34, 35, 37, or 39 of such
        title 38.
      (11) Certain public assistance payments
        Any amount payable to an individual as a recipient of public
      assistance under - 
          (A) title IV or title XVI (relating to supplemental security
        income for the aged, blind, and disabled) of the Social
        Security Act, or
          (B) State or local government public assistance or public
        welfare programs for which eligibility is determined by a needs
        or income test.
      (12) Assistance under Job Training Partnership Act
        Any amount payable to a participant under the Job Training
      Partnership Act (29 U.S.C. 1501 et seq.) from funds appropriated
      pursuant to such Act.
      (13) Residences exempt in small deficiency cases and principal
        residences and certain business assets exempt in absence of
        certain approval or jeopardy
        (A) Residences in small deficiency cases
          If the amount of the levy does not exceed $5,000 - 
            (i) any real property used as a residence by the taxpayer;
          or
            (ii) any real property of the taxpayer (other than real
          property which is rented) used by any other individual as a
          residence.
        (B) Principal residences and certain business assets
          Except to the extent provided in subsection (e) - 
            (i) the principal residence of the taxpayer (within the
          meaning of section 121); and
            (ii) tangible personal property or real property (other
          than real property which is rented) used in the trade or
          business of an individual taxpayer.
    (b) Appraisal
      The officer seizing property of the type described in subsection
    (a) shall appraise and set aside to the owner the amount of such
    property declared to be exempt. If the taxpayer objects at the time
    of the seizure to the valuation fixed by the officer making the
    seizure, the Secretary shall summon three disinterested individuals
    who shall make the valuation.
    (c) No other property exempt
      Notwithstanding any other law of the United States (including
    section 207 of the Social Security Act), no property or rights to
    property shall be exempt from levy other than the property
    specifically made exempt by subsection (a).
    (d) Exempt amount of wages, salary, or other income
      (1) Individuals on weekly basis
        In the case of an individual who is paid or receives all of his
      wages, salary, and other income on a weekly basis, the amount of
      the wages, salary, and other income payable to or received by him
      during any week which is exempt from levy under subsection (a)(9)
      shall be the exempt amount.
      (2) Exempt amount
        For purposes of paragraph (1), the term "exempt amount" means
      an amount equal to - 
          (A) the sum of - 
            (i) the standard deduction, and
            (ii) the aggregate amount of the deductions for personal
          exemptions allowed the taxpayer under section 151 in the
          taxable year in which such levy occurs, divided by

          (B) 52.

      Unless the taxpayer submits to the Secretary a written and
      properly verified statement specifying the facts necessary to
      determine the proper amount under subparagraph (A), subparagraph
      (A) shall be applied as if the taxpayer were a married individual
      filing a separate return with only 1 personal exemption.
      (3) Individuals on basis other than weekly
        In the case of any individual not described in paragraph (1),
      the amount of the wages, salary, and other income payable to or
      received by him during any applicable pay period or other fiscal
      period (as determined under regulations prescribed by the
      Secretary) which is exempt from levy under subsection (a)(9)
      shall be an amount (determined under such regulations) which as
      nearly as possible will result in the same total exemption from
      levy for such individual over a period of time as he would have
      under paragraph (1) if (during such period of time) he were paid
      or received such wages, salary, and other income on a regular
      weekly basis.
    (e) Levy allowed on principal residences and certain business
      assets in certain circumstances
      (1) Principal residences
        (A) Approval required
          A principal residence shall not be exempt from levy if a
        judge or magistrate of a district court of the United States
        approves (in writing) the levy of such residence.
        (B) Jurisdiction
          The district courts of the United States shall have exclusive
        jurisdiction to approve a levy under subparagraph (A).
      (2) Certain business assets
        Property (other than a principal residence) described in
      subsection (a)(13)(B) shall not be exempt from levy if - 
          (A) a district director or assistant district director of the
        Internal Revenue Service personally approves (in writing) the
        levy of such property; or
          (B) the Secretary finds that the collection of tax is in
        jeopardy.

      An official may not approve a levy under subparagraph (A) unless
      the official determines that the taxpayer's other assets subject
      to collection are insufficient to pay the amount due, together
      with expenses of the proceedings.
    (f) Levy allowed on certain specified payments
      Any payment described in subparagraph (B) or (C) of section
    6331(h)(2) shall not be exempt from levy if the Secretary approves
    the levy thereon under section 6331(h).
    (g) Inflation adjustment
      (1) In general
        In the case of any calendar year beginning after 1999, each
      dollar amount referred to in paragraphs (2) and (3) of subsection
      (a) shall be increased by an amount equal to - 
          (A) such dollar amount, multiplied by
          (B) the cost-of-living adjustment determined under section
        1(f)(3) for such calendar year, by substituting "calendar year
        1998" for "calendar year 1992" in subparagraph (B) thereof.
      (2) Rounding
        If any dollar amount after being increased under paragraph (1)
      is not a multiple of $10, such dollar amount shall be rounded to
      the nearest multiple of $10.

-SOURCE-
    (Aug. 16, 1954, ch. 736, 68A Stat. 784; Pub. L. 85-840, title IV,
    Sec. 406, Aug. 28, 1958, 72 Stat. 1047; Pub. L. 89-44, title VIII,
    Sec. 812(a), June 21, 1965, 79 Stat. 170; Pub. L. 89-719, title I,
    Sec. 104(c), Nov. 2, 1966, 80 Stat. 1137; Pub. L. 91-172, title IX,
    Sec. 945(a), Dec. 30, 1969, 83 Stat. 729; Pub. L. 94-455, title
    XII, Sec. 1209(a)-(c), title XIX, Sec. 1906(b)(13)(A), Oct. 4,
    1976, 90 Stat. 1709, 1710, 1834; Pub. L. 97-248, title III, Sec.
    347(a), Sept. 3, 1982, 96 Stat. 638; Pub. L. 98-369, div. B, title
    VI, Sec. 2661(o)(5), July 18, 1984, 98 Stat. 1159; Pub. L. 99-514,
    title XV, Sec. 1565(a), Oct. 22, 1986, 100 Stat. 2763; Pub. L. 100-
    647, title I, Sec. 1015(o), title VI, Sec. 6236(c), Nov. 10, 1988,
    102 Stat. 3572, 3738; Pub. L. 102-83, Sec. 5(c)(2), Aug. 6, 1991,
    105 Stat. 406; Pub. L. 104-168, title V, Sec. 502(a)-(c), July 30,
    1996, 110 Stat. 1461; Pub. L. 104-193, title I, Sec. 110(l)(3),
    formerly Sec. 110(l)(6), Aug. 22, 1996, 110 Stat. 2173, renumbered
    and amended Pub. L. 105-33, title V, Sec. 5514(a)(2), (3), Aug. 5,
    1997, 111 Stat. 620; Pub. L. 105-34, title III, Sec. 312(d)(1),
    title X, Sec. 1025(a), Aug. 5, 1997, 111 Stat. 839, 924; Pub. L.
    105-206, title III, Secs. 3431(a)-(c), 3445(a), (b), July 22, 1998,
    112 Stat. 758, 762, 763.)


-STATAMEND-
     ADJUSTMENT OF APPLICABLE DOLLAR VALUE AMOUNTS FOR PROPERTY EXEMPT
                     FROM LEVY FOR CALENDAR YEAR 2007
      For adjustment of applicable dollar value amounts under
    subsection (a)(2), (3) of this section for property exempt from
    levy for calendar year 2007, see section 3.38 of Revenue Procedure
    2006-53, set out as a note under section 1 of this title.

-REFTEXT-
                            REFERENCES IN TEXT                        
      The Railroad Retirement Act, referred to in subsec. (a)(6), is
    act Aug. 29, 1935, ch. 812, as amended generally by Pub. L. 93-445,
    title I, Sec. 101, Oct. 16, 1974, 88 Stat. 1305, known as the
    Railroad Retirement Act of 1974, which is classified generally to
    subchapter IV (Sec. 231 et seq.) of chapter 9 of Title 45,
    Railroads. For further details and complete classification of this
    Act to the Code, see Codification note set out preceding section
    231 of Title 45, section 231t of Title 45, and Tables.
      The Railroad Unemployment Insurance Act, referred to in subsec.
    (a)(6), is act June 25, 1938, ch. 680, 52 Stat. 1094, as amended,
    which is classified principally to chapter 11 (Sec. 351 et seq.) of
    Title 45. For complete classification of this Act to the Code, see
    section 367 of Title 45 and Tables.
      The Social Security Act, referred to in subsecs. (a)(11)(A) and
    (c), is act Aug. 14, 1935, ch. 531, 49 Stat. 620, as amended.
    Titles IV and XVI of the Social Security Act are classified
    generally to subchapters IV (Sec. 601 et seq.) and XVI (Sec. 1381
    et seq.), respectively, of chapter 7 of Title 42, The Public Health
    and Welfare. Section 207 of the Social Security Act is classified
    to section 407 of Title 42. For complete classification of this Act
    to the Code, see section 1305 of Title 42 and Tables.
      The Job Training Partnership Act, referred to in subsec. (a)(12),
    is Pub. L. 97-300, Oct. 13, 1982, 96 Stat. 1322, as amended, which
    was classified generally to chapter 19 (Sec. 1501 et seq.) of Title
    29, Labor, and was repealed by Pub. L. 105-220, title I, Sec.
    199(b)(2), (c)(2)(B), Aug. 7, 1998, 112 Stat. 1059, effective July
    1, 2000. Pursuant to section 2940(b) of Title 29, references to a
    provision of the Job Training Partnership Act, effective Aug. 7,
    1998, are deemed to refer to that provision or the corresponding
    provision of the Workforce Investment Act of 1998, Pub. L. 105-220,
    Aug. 7, 1998, 112 Stat. 936, and effective July 1, 2000, are deemed
    to refer to the corresponding provision of the Workforce Investment
    Act of 1998. For complete classification of the Job Training
    Partnership Act to the Code, see Tables. For complete
    classification of the Workforce Investment Act of 1998 to the Code,
    see Short Title note set out under section 9201 of Title 20,
    Education, and Tables.


-MISC1-
                                AMENDMENTS                            
      1998 - Subsec. (a)(2). Pub. L. 105-206, Sec. 3431(a), substituted
    "$6,250" for "$2,500".
      Subsec. (a)(3). Pub. L. 105-206, Sec. 3431(b), substituted
    "$3,125" for "$1,250".
      Subsec. (a)(13). Pub. L. 105-206, Sec. 3445(a), amended heading
    and text of par. (13) generally. Prior to amendment, text read as
    follows: "Except to the extent provided in subsection (e), the
    principal residence of the taxpayer (within the meaning of section
    121)."
      Subsec. (e). Pub. L. 105-206, Sec. 3445(b), amended heading and
    text of subsec. (e) generally. Prior to amendment, text read as
    follows: "Property described in subsection (a)(13) shall not be
    exempt from levy if - 
        "(1) a district director or assistant district director of the
      Internal Revenue Service personally approves (in writing) the
      levy of such property, or
        "(2) the Secretary finds that the collection of tax is in
      jeopardy."
      Subsec. (g)(1). Pub. L. 105-206, Sec. 3431(c)(1), substituted
    "1999" for "1997" in introductory provisions.
      Subsec. (g)(1)(B). Pub. L. 105-206, Sec. 3431(c)(2), substituted
    "1998" for "1996".
      1997 - Subsec. (a)(11)(A). Pub. L. 105-33, Sec. 5514(a)(3), made
    technical amendment to directory language of Pub. L. 104-193, Sec.
    110(l)(3). See 1996 Amendment note below.
      Subsec. (a)(13). Pub. L. 105-34, Sec. 312(d)(1), substituted
    "section 121" for "section 1034".
      Subsecs. (f), (g). Pub. L. 105-34 added subsec. (f) and
    redesignated former subsec. (f) as (g).
      1996 - Subsec. (a)(2). Pub. L. 104-168, Sec. 502(a), substituted
    "So" for "If the taxpayer is the head of a family, so", "the
    taxpayer's household" for "his household", and "$2,500" for "$1,650
    ($1,550 in the case of levies issued during 1989)".
      Subsec. (a)(3). Pub. L. 104-168, Sec. 502(b), substituted
    "$1,250" for "$1,100 ($1,050 in the case of levies issued during
    1989)".
      Subsec. (a)(11)(A). Pub. L. 104-193, Sec. 110(l)(3), formerly
    Sec. 110(l)(6), as renumbered and amended by Pub. L. 105-33, struck
    out "(relating to aid to families with dependent children)" after
    "title IV".
      Subsec. (f). Pub. L. 104-168, Sec. 502(c), added subsec. (f).
      1991 - Subsec. (a)(6). Pub. L. 102-83 substituted "1562" for
    "562".
      1988 - Subsec. (a)(2). Pub. L. 100-647, Sec. 6236(c)(1),
    substituted "$1,650 ($1,550 in the case of levies issued during
    1989)" for "$1,500".
      Subsec. (a)(3). Pub. L. 100-647, Sec. 6236(c)(2), substituted
    "$1,100 ($1,050 in the case of levies issued during 1989)" for
    "$1,000".
      Subsec. (a)(10)(A). Pub. L. 100-647, Sec. 1015(o)(1), substituted
    "III, IV, V," for "IV" and added "or" at end.
      Subsec. (a)(10)(B), (C). Pub. L. 100-647, Sec. 1015(o)(2), (3),
    redesignated subpar. (C) as (B) and substituted "13, 21, 23" for
    "21", and struck out former subpar. (B), which read as follows:
    "subchapter I, II, or III of chapter 19 of such title 38, or".
      Subsec. (a)(11) to (13). Pub. L. 100-647, Sec. 6236(c)(4)(A),
    added pars. (11) to (13).
      Subsec. (d)(1). Pub. L. 100-647, Sec. 6236(c)(3)(A), amended par.
    (1) generally, striking out after introductory provisions the
    following definition of exempt amount:
        "(A) $75, plus
        "(B) $25 for each individual who is specified in a written
      statement which is submitted to the person on whom notice of levy
      is served and which is verified in such manner as the Secretary
      shall prescribe by regulations and - 
          "(i) over half of whose support for the payroll period was
        received from the taxpayer,
          "(ii) who is the spouse of the taxpayer, or who bears a
        relationship to the taxpayer specified in paragraphs (1)
        through (9) of section 152(a) (relating to definition of
        dependents), and
          "(iii) who is not a minor child of the taxpayer with respect
        to whom amounts are exempt from levy under subsection (a)(8)
        for the payroll period.
      For purposes of subparagraph (B)(ii) of the preceding sentence,
      'payroll period' shall be substituted for 'taxable year' each
      place it appears in paragraph (9) of section 152(a)."
      Subsec. (d)(2), (3). Pub. L. 100-647, Sec. 6236(c)(3)(B), added
    par. (2) and redesignated former par. (2) as (3).
      Subsec. (e). Pub. L. 100-647, Sec. 6236(c)(4)(B), added subsec.
    (e).
      1986 - Subsec. (a)(10). Pub. L. 99-514 added par. (10).
      1984 - Subsec. (c). Pub. L. 98-369 inserted "(including section
    207 of the Social Security Act)".
      1982 - Subsec. (a)(2). Pub. L. 97-248, Sec. 347(a)(1),
    substituted "$1,500" for "$500".
      Subsec. (a)(3). Pub. L. 97-248, Sec. 347(a)(2), substituted
    "$1,000" for "$250".
      Subsec. (d)(1)(A). Pub. L. 97-248, Sec. 347(a)(3)(A), substituted
    "$75" for "$50".
      Subsec. (d)(1)(B). Pub. L. 97-248, Sec. 347(a)(3)(B), substituted
    "$25" for "$15".
      1976 - Subsec. (a)(8). Pub. L. 94-455, Sec. 1209(c), substituted
    "Judgments for support of minor children" for "Salary, wages, or
    other income" in heading.
      Subsec. (a)(9). Pub. L. 94-455, Sec. 1209(a), added par. (9).
      Subsec. (b). Pub. L. 94-455, Sec. 1906(b)(13)(A), struck out "or
    his delegate" after "Secretary".
      Subsec. (d). Pub. L. 94-455, Sec. 1209(b), added subsec. (d).
      1969 - Subsec. (a)(8). Pub. L. 91-172 added par. (8).
      1966 - Subsec. (a)(4). Pub. L. 89-719, Sec. 104(c)(1), struck out
    "or Territory" after "of any State".
      Subsec. (a)(6), (7). Pub. L. 89-719, Sec. 104(c)(2), added pars.
    (6) and (7).
      1965 - Subsec. (a)(5). Pub. L. 89-44 added par. (5).
      1958 - Subsec. (a)(4). Pub. L. 85-840 added par. (4).

-CHANGE-
                              CHANGE OF NAME                          
      Reference to United States magistrate or to magistrate deemed to
    refer to United States magistrate judge pursuant to section 321 of
    Pub. L. 101-650, set out as a note under section 631 of Title 28,
    Judiciary and Judicial Procedure.


-MISC2-
                     EFFECTIVE DATE OF 1998 AMENDMENT                 
      Pub. L. 105-206, title III, Sec. 3431(d), July 22, 1998, 112
    Stat. 758, provided that: "The amendments made by this section
    [amending this section] shall take effect with respect to levies
    issued after the date of the enactment of this Act [July 22,
    1998]."
      Pub. L. 105-206, title III, Sec. 3445(d), July 22, 1998, 112
    Stat. 763, provided that: "The amendments made by this section
    [amending this section] shall take effect on the date of the
    enactment of this Act [July 22, 1998]."

                     EFFECTIVE DATE OF 1997 AMENDMENTS                 
      Amendment by section 312(d)(1) of Pub. L. 105-34 applicable to
    sales and exchanges after May 6, 1997, with certain exceptions, see
    section 312(d) of Pub. L. 105-34, set out as a note under section
    121 of this title.
      Section 1025(b) of Pub. L. 105-34 provided that: "The amendment
    made by subsection (a) [amending this section] shall apply to
    levies issued after the date of the enactment of this Act [Aug. 5,
    1997]."
      Amendment by Pub. L. 105-33 effective as if included in section
    110 of the Personal Responsibility and Work Opportunity
    Reconciliation Act of 1996, Pub. L. 104-193, at the time such
    section 110 became law, see section 5518(c) of Pub. L. 105-33, set
    out as a note under section 51 of this title.

                     EFFECTIVE DATE OF 1996 AMENDMENTS                 
      Amendment by section 110(l)(3) of Pub. L. 104-193 effective July
    1, 1997, with transition rules relating to State options to
    accelerate such date, rules relating to claims, actions, and
    proceedings commenced before such date, rules relating to closing
    out of accounts for terminated or substantially modified programs
    and continuance in office of Assistant Secretary for Family
    Support, and provisions relating to termination of entitlement
    under AFDC program, see section 116 of Pub. L. 104-193, as amended,
    set out as an Effective Date note under section 601 of Title 42,
    The Public Health and Welfare.
      Section 502(d) of Pub. L. 104-168 provided that: "The amendments
    made by this section [amending this section] shall take effect with
    respect to levies issued after December 31, 1996."

                     EFFECTIVE DATE OF 1988 AMENDMENT                 
      Section 1015(o) of Pub. L. 100-647 provided that the amendment
    made by that section is effective with respect to levies made after
    Dec. 31, 1988.
      Amendment by section 6236(c) of Pub. L. 100-647 applicable to
    levies issued on or after July 1, 1989, see section 6236(h)(1) of
    Pub. L. 100-647, set out as a note under section 6331 of this
    title.

                     EFFECTIVE DATE OF 1986 AMENDMENT                 
      Section 1565(b) of Pub. L. 99-514 provided that: "The amendment
    made by this section [amending this section] shall apply to amounts
    payable after December 31, 1986."

                     EFFECTIVE DATE OF 1984 AMENDMENT                 
      Amendment by Pub. L. 98-369 effective as though included in the
    enactment of the Social Security Amendments of 1983, Pub. L. 98-21,
    see section 2664(a) of Pub. L. 98-369, set out as a note under
    section 401 of Title 42, The Public Health and Welfare.

                     EFFECTIVE DATE OF 1982 AMENDMENT                 
      Section 347(b) of Pub. L. 97-248 provided that: "The amendments
    made by subsection (a) [amending this section] shall apply to
    levies made after December 31, 1982."

                     EFFECTIVE DATE OF 1976 AMENDMENT                 
      Section 1209(e) of Pub. L. 94-455, as amended by Pub. L. 94-528,
    Sec. 2(c), Oct. 17, 1976, 90 Stat. 2483, provided that: "The
    amendments made by this section [amending this section and sections
    6331 and 6332 of this title] shall apply only with respect to
    levies made after February 28, 1977."

                     EFFECTIVE DATE OF 1969 AMENDMENT                 
      Section 945(b) of Pub. L. 91-172 provided that: "The amendment
    made by subsection (a) [amending this section] shall apply with
    respect to levies made 30 days or more after the date of the
    enactment of this Act [Dec. 30, 1969]."

                     EFFECTIVE DATE OF 1966 AMENDMENT                 
      Amendment by Pub. L. 89-719 applicable after Nov. 2, 1966,
    regardless of when title or lien of United States arose or when
    lien or interest of another person was acquired, with certain
    exceptions, see section 114(a)-(c) of Pub. L. 89-719, set out as a
    note under section 6323 of this title.

                     EFFECTIVE DATE OF 1965 AMENDMENT                 
      Section 812(b) of Pub. L. 89-44 provided that: "The amendment
    made by subsection (a) [amending this section] shall take effect on
    the date of the enactment of this Act [June 21, 1965]."


-TRANS-
                           TRANSFER OF FUNCTIONS                       
      For transfer of authorities, functions, personnel, and assets of
    the Coast Guard, including the authorities and functions of the
    Secretary of Transportation relating thereto, to the Department of
    Homeland Security, and for treatment of related references, see
    sections 468(b), 551(d), 552(d), and 557 of Title 6, Domestic
    Security, and the Department of Homeland Security Reorganization
    Plan of November 25, 2002, as modified, set out as a note under
    section 542 of Title 6.


-MISC3-
                      STATE FISH AND WILDLIFE PERMITS                  
      Pub. L. 105-206, title III, Sec. 3445(c), July 22, 1998, 112
    Stat. 763, provided that:
      "(1) In general. - With respect to permits issued by a State and
    required under State law for the harvest of fish or wildlife in the
    trade or business of an individual taxpayer, the term 'other
    assets' as used in section 6334(e)(2) of the Internal Revenue Code
    of 1986 shall include future income which may be derived by such
    taxpayer from the commercial sale of fish or wildlife under such
    permit.
      "(2) Construction. - Paragraph (1) shall not be construed to
    invalidate or in any way prejudice any assertion that the privilege
    embodied in permits described in paragraph (1) is not property or a
    right to property under the Internal Revenue Code of 1986."

-FOOTNOTE-
    (!1) So in original.


-End-



-CITE-
    26 USC Sec. 6335                                            01/03/2007

-EXPCITE-
    TITLE 26 - INTERNAL REVENUE CODE
    Subtitle F - Procedure and Administration
    CHAPTER 64 - COLLECTION
    Subchapter D - Seizure of Property for Collection of Taxes
    PART II - LEVY

-HEAD-
    Sec. 6335. Sale of seized property

-STATUTE-
    (a) Notice of seizure
      As soon as practicable after seizure of property, notice in
    writing shall be given by the Secretary to the owner of the
    property (or, in the case of personal property, the possessor
    thereof), or shall be left at his usual place of abode or business
    if he has such within the internal revenue district where the
    seizure is made. If the owner cannot be readily located, or has no
    dwelling or place of business within such district, the notice may
    be mailed to his last known address. Such notice shall specify the
    sum demanded and shall contain, in the case of personal property,
    an account of the property seized and, in the case of real
    property, a description with reasonable certainty of the property
    seized.
    (b) Notice of sale
      The Secretary shall as soon as practicable after the seizure of
    the property give notice to the owner, in the manner prescribed in
    subsection (a), and shall cause a notification to be published in
    some newspaper published or generally circulated within the county
    wherein such seizure is made, or if there be no newspaper published
    or generally circulated in such county, shall post such notice at
    the post office nearest the place where the seizure is made, and in
    not less than two other public places. Such notice shall specify
    the property to be sold, and the time, place, manner, and
    conditions of the sale thereof. Whenever levy is made without
    regard to the 10-day period provided in section 6331(a), public
    notice of sale of the property seized shall not be made within such
    10-day period unless section 6336 (relating to sale of perishable
    goods) is applicable.
    (c) Sale of indivisible property
      If any property liable to levy is not divisible, so as to enable
    the Secretary by sale of a part thereof to raise the whole amount
    of the tax and expenses, the whole of such property shall be sold.
    (d) Time and place of sale
      The time of sale shall not be less than 10 days nor more than 40
    days from the time of giving public notice under subsection (b).
    The place of sale shall be within the county in which the property
    is seized, except by special order of the Secretary.
    (e) Manner and conditions of sale
      (1) In general
        (A) Determinations relating to minimum price
          Before the sale of property seized by levy, the Secretary
        shall determine - 
            (i) a minimum price below which such property shall not be
          sold (taking into account the expense of making the levy and
          conducting the sale), and
            (ii) whether, on the basis of criteria prescribed by the
          Secretary, the purchase of such property by the United States
          at such minimum price would be in the best interest of the
          United States.
        (B) Sale to highest bidder at or above minimum price
          If, at the sale, one or more persons offer to purchase such
        property for not less than the amount of the minimum price, the
        property shall be declared sold to the highest bidder.
        (C) Property deemed sold to United States at minimum price in
          certain cases
          If no person offers the amount of the minimum price for such
        property at the sale and the Secretary has determined that the
        purchase of such property by the United States would be in the
        best interest of the United States, the property shall be
        declared to be sold to the United States at such minimum price.
        (D) Release to owner in other cases
          If, at the sale, the property is not declared sold under
        subparagraph (B) or (C), the property shall be released to the
        owner thereof and the expense of the levy and sale shall be
        added to the amount of tax for the collection of which the levy
        was made. Any property released under this subparagraph shall
        remain subject to any lien imposed by subchapter C.
      (2) Additional rules applicable to sale
        The Secretary shall by regulations prescribe the manner and
      other conditions of the sale of property seized by levy. If one
      or more alternative methods or conditions are permitted by
      regulations, the Secretary shall select the alternatives
      applicable to the sale. Such regulations shall provide:
          (A) That the sale shall not be conducted in any manner other
        than - 
            (i) by public auction, or
            (ii) by public sale under sealed bids.

          (B) In the case of the seizure of several items of property,
        whether such items shall be offered separately, in groups, or
        in the aggregate; and whether such property shall be offered
        both separately (or in groups) and in the aggregate, and sold
        under whichever method produces the highest aggregate amount.
          (C) Whether the announcement of the minimum price determined
        by the Secretary may be delayed until the receipt of the
        highest bid.
          (D) Whether payment in full shall be required at the time of
        acceptance of a bid, or whether a part of such payment may be
        deferred for such period (not to exceed 1 month) as may be
        determined by the Secretary to be appropriate.
          (E) The extent to which methods (including advertising) in
        addition to those prescribed in subsection (b) may be used in
        giving notice of the sale.
          (F) Under what circumstances the Secretary may adjourn the
        sale from time to time (but such adjournments shall not be for
        a period to exceed in all 1 month).
      (3) Payment of amount bid
        If payment in full is required at the time of acceptance of a
      bid and is not then and there paid, the Secretary shall forthwith
      proceed to again sell the property in the manner provided in this
      subsection. If the conditions of the sale permit part of the
      payment to be deferred, and if such part is not paid within the
      prescribed period, suit may be instituted against the purchaser
      for the purchase price or such part thereof as has not been paid,
      together with interest at the rate of 6 percent per annum from
      the date of the sale; or, in the discretion of the Secretary, the
      sale may be declared by the Secretary to be null and void for
      failure to make full payment of the purchase price and the
      property may again be advertised and sold as provided in
      subsections (b) and (c) and this subsection. In the event of such
      readvertisement and sale any new purchaser shall receive such
      property or rights to property, free and clear of any claim or
      right of the former defaulting purchaser, of any nature
      whatsoever, and the amount paid upon the bid price by such
      defaulting purchaser shall be forfeited.
      (4) Cross reference
          For provision providing for civil damages for violation of
        paragraph (1)(A)(i), see section 7433.
    (f) Right to request sale of seized property within 60 days
      The owner of any property seized by levy may request that the
    Secretary sell such property within 60 days after such request (or
    within such longer period as may be specified by the owner). The
    Secretary shall comply with such request unless the Secretary
    determines (and notifies the owner within such period) that such
    compliance would not be in the best interests of the United States.
    (g) Stay of sale of seized property pending Tax Court decision
          For restrictions on sale of seized property pending Tax Court
        decision, see section 6863(b)(3).

-SOURCE-
    (Aug. 16, 1954, ch. 736, 68A Stat. 785; Pub. L. 89-719, title I,
    Sec. 104(d), Nov. 2, 1966, 80 Stat. 1137; Pub. L. 94-455, title
    XIX, Sec. 1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1834; Pub. L. 99-
    514, title XV, Sec. 1570(a), Oct. 22, 1986, 100 Stat. 2764; Pub.
    L. 100-647, title VI, Sec. 6236(g), Nov. 10, 1988, 102 Stat. 3740;
    Pub. L. 105-206, title III, Sec. 3441(a), (b), July 22, 1998, 112
    Stat. 761.)


-MISC1-
                                AMENDMENTS                            
      1998 - Subsec. (e)(1)(A)(i). Pub. L. 105-206, Sec. 3441(a),
    substituted "a minimum price below which such property shall not be
    sold" for "a minimum price for which such property shall be sold".
      Subsec. (e)(4). Pub. L. 105-206, Sec. 3441(b), added par. (4).
      1988 - Subsecs. (f), (g). Pub. L. 100-647 added subsec. (f) and
    redesignated former subsec. (f) as (g).
      1986 - Subsec. (e)(1). Pub. L. 99-514 amended par. (1) generally.
    Prior to amendment, par. (1) "Minimum price" read as follows:
    "Before the sale the Secretary shall determine a minimum price for
    which the property shall be sold, and if no person offers for such
    property at the sale the amount of the minimum price, the property
    shall be declared to be purchased at such price for the United
    States; otherwise the property shall be declared to be sold to the
    highest bidder. In determining the minimum price, the Secretary
    shall take into account the expense of making the levy and sale."
      1976 - Pub. L. 94-455 struck out "or his delegate" after
    "Secretary" wherever appearing.
      1966 - Subsec. (b). Pub. L. 89-719 inserted an alternative to the
    publication of notice of sale to allow publication in a newspaper
    generally circulated within the county in which the property is
    seized even though the newspaper is not published in such county.

                     EFFECTIVE DATE OF 1998 AMENDMENT                 
      Pub. L. 105-206, title III, Sec. 3441(c), July 22, 1998, 112
    Stat. 761, provided that: "The amendments made by this section
    [amending this section] shall apply to sales made after the date of
    the enactment of this Act [July 22, 1998]."

                     EFFECTIVE DATE OF 1988 AMENDMENT                 
      Amendment by Pub. L. 100-647 applicable to requests made on or
    after Jan. 1, 1989, see section 6236(h)(2) of Pub. L. 100-647, set
    out as a note under section 6331 of this title.

                     EFFECTIVE DATE OF 1986 AMENDMENT                 
      Section 1570(b) of Pub. L. 99-514 provided that: "The amendment
    made by subsection (a) [amending this section] shall apply to - 
        "(1) property seized after the date of the enactment of this
      Act [Oct. 22, 1986], and
        "(2) property seized on or before such date which is held by
      the United States on such date."

                     EFFECTIVE DATE OF 1966 AMENDMENT                 
      Amendment by Pub. L. 89-719 applicable after Nov. 2, 1966,
    regardless of when title or lien of United States arose or when
    lien or interest of another person was acquired, with certain
    exceptions, see section 114(a)-(c) of Pub. L. 89-719, set out as a
    note under section 6323 of this title.

                     UNIFORM ASSET DISPOSAL MECHANISM                 
      Pub. L. 105-206, title III, Sec. 3443, July 22, 1998, 112 Stat.
    762, provided that: "Not later than the date which is 2 years after
    the date of the enactment of this Act [July 22, 1998], the
    Secretary of the Treasury or the Secretary's delegate shall
    implement a uniform asset disposal mechanism for sales under
    section 6335 of the Internal Revenue Code of 1986. The mechanism
    should be designed to remove any participation in such sales by
    revenue officers of the Internal Revenue Service and should
    consider the use of outsourcing."

-End-



-CITE-
    26 USC Sec. 6336                                            01/03/2007

-EXPCITE-
    TITLE 26 - INTERNAL REVENUE CODE
    Subtitle F - Procedure and Administration
    CHAPTER 64 - COLLECTION
    Subchapter D - Seizure of Property for Collection of Taxes
    PART II - LEVY

-HEAD-
    Sec. 6336. Sale of perishable goods

-STATUTE-
      If the Secretary determines that any property seized is liable to
    perish or become greatly reduced in price or value by keeping, or
    that such property cannot be kept without great expense, he shall
    appraise the value of such property and - 
      (1) Return to owner
        If the owner of the property can be readily found, the
      Secretary shall give him notice of such determination of the
      appraised value of the property. The property shall be returned
      to the owner if, within such time as may be specified in the
      notice, the owner - 
          (A) Pays to the Secretary an amount equal to the appraised
        value, or
          (B) Gives bond in such form, with such sureties, and in such
        amount as the Secretary shall prescribe, to pay the appraised
        amount at such time as the Secretary determines to be
        appropriate in the circumstances.
      (2) Immediate sale
        If the owner does not pay such amount or furnish such bond in
      accordance with this section, the Secretary shall as soon as
      practicable make public sale of the property in accordance with
      such regulations as may be prescribed by the Secretary.

-SOURCE-
    (Aug. 16, 1954, ch. 736, 68A Stat. 786; Pub. L. 94-455, title XIX,
    Sec. 1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1834.)


-MISC1-
                                AMENDMENTS                            
      1976 - Pub. L. 94-455 struck out "or his delegate" after
    "Secretary" wherever appearing.

-End-



-CITE-
    26 USC Sec. 6337                                            01/03/2007

-EXPCITE-
    TITLE 26 - INTERNAL REVENUE CODE
    Subtitle F - Procedure and Administration
    CHAPTER 64 - COLLECTION
    Subchapter D - Seizure of Property for Collection of Taxes
    PART II - LEVY

-HEAD-
    Sec. 6337. Redemption of property

-STATUTE-
    (a) Before sale
      Any person whose property has been levied upon shall have the
    right to pay the amount due, together with the expenses of the
    proceeding, if any, to the Secretary at any time prior to the sale
    thereof, and upon such payment the Secretary shall restore such
    property to him, and all further proceedings in connection with the
    levy on such property shall cease from the time of such payment.
    (b) Redemption of real estate after sale
      (1) Period
        The owners of any real property sold as provided in section
      6335, their heirs, executors, or administrators, or any person
      having any interest therein, or a lien thereon, or any person in
      their behalf, shall be permitted to redeem the property sold, or
      any particular tract of such property, at any time within 180
      days after the sale thereof.
      (2) Price
        Such property or tract of property shall be permitted to be
      redeemed upon payment to the purchaser, or in case he cannot be
      found in the county in which the property to be redeemed is
      situated, then to the Secretary, for the use of the purchaser,
      his heirs, or assigns, the amount paid by such purchaser and
      interest thereon at the rate of 20 percent per annum.
    (c) Record
      When any lands sold are redeemed as provided in this section, the
    Secretary shall cause entry of the fact to be made upon the record
    mentioned in section 6340, and such entry shall be evidence of such
    redemption.

-SOURCE-
    (Aug. 16, 1954, ch. 736, 68A Stat. 787; Pub. L. 89-719, title I,
    Sec. 104(e), Nov. 2, 1966, 80 Stat. 1137; Pub. L. 94-455, title
    XIX, Sec. 1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1834; Pub. L. 97-
    248, title III, Sec. 349A(a), Sept. 3, 1982, 96 Stat. 639.)


-MISC1-
                                AMENDMENTS                            
      1982 - Subsec. (b)(1). Pub. L. 97-248 substituted "180 days" for
    "120 days".
      1976 - Pub. L. 94-455 struck out "or his delegate" after
    "Secretary" wherever appearing.
      1966 - Subsec. (b)(1). Pub. L. 89-719 substituted "120 days" for
    "1 year".

                     EFFECTIVE DATE OF 1982 AMENDMENT                 
      Section 349A(b) of Pub. L. 97-248 provided that: "The amendment
    made by subsection (a) [amending this section] shall apply with
    respect to property sold after the date of the enactment of this
    Act [Sept. 3, 1982]."

                     EFFECTIVE DATE OF 1966 AMENDMENT                 
      Amendment by Pub. L. 89-719 applicable after Nov. 2, 1966,
    regardless of when title or lien of United States arose or when
    lien or interest of another person was acquired, with certain
    exceptions, see section 114(a)-(c) of Pub. L. 89-719, set out as a
    note under section 6323 of this title.

-End-



-CITE-
    26 USC Sec. 6338                                            01/03/2007

-EXPCITE-
    TITLE 26 - INTERNAL REVENUE CODE
    Subtitle F - Procedure and Administration
    CHAPTER 64 - COLLECTION
    Subchapter D - Seizure of Property for Collection of Taxes
    PART II - LEVY

-HEAD-
    Sec. 6338. Certificate of sale; deed of real property

-STATUTE-
    (a) Certificate of sale
      In the case of property sold as provided in section 6335, the
    Secretary shall give to the purchaser a certificate of sale upon
    payment in full of the purchase price. In the case of real
    property, such certificate shall set forth the real property
    purchased, for whose taxes the same was sold, the name of the
    purchaser, and the price paid therefor.
    (b) Deed to real property
      In the case of any real property sold as provided in section 6335
    and not redeemed in the manner and within the time provided in
    section 6337, the Secretary shall execute (in accordance with the
    laws of the State in which such real property is situated
    pertaining to sales of real property under execution) to the
    purchaser of such real property at such sale, upon his surrender of
    the certificate of sale, a deed of the real property so purchased
    by him, reciting the facts set forth in the certificate.
    (c) Real property purchased by United States
      If real property is declared purchased by the United States at a
    sale pursuant to section 6335, the Secretary shall at the proper
    time execute a deed therefor; and without delay cause such deed to
    be duly recorded in the proper registry of deeds.

-SOURCE-
    (Aug. 16, 1954, ch. 736, 68A Stat. 787; Pub. L. 85-866, title I,
    Sec. 78, Sept. 2, 1958, 72 Stat. 1662; Pub. L. 89-719, title I,
    Sec. 104(f), Nov. 2, 1966, 80 Stat. 1137; Pub. L. 94-455, title
    XIX, Sec. 1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1834.)


-MISC1-
                                AMENDMENTS                            
      1976 - Pub. L. 94-455 struck out "or his delegate" after
    "Secretary" wherever appearing.
      1966 - Subsec. (c). Pub. L. 89-719 struck out provisions
    requiring the endorsement of approval as to the form of the deed by
    the United States Attorney for the district in which the property
    is situated.
      1958 - Subsec. (c). Pub. L. 85-866 struck out "district" before
    "attorney".

                     EFFECTIVE DATE OF 1966 AMENDMENT                 
      Amendment by Pub. L. 89-719 applicable after Nov. 2, 1966,
    regardless of when title or lien of United States arose or when
    lien or interest of another person was acquired, with certain
    exceptions, see section 114(a)-(c) of Pub. L. 89-719, set out as a
    note under section 6323 of this title.

                     EFFECTIVE DATE OF 1958 AMENDMENT                 
      Amendment by Pub. L. 85-866 effective Aug. 17, 1954, see section
    1(c)(2) of Pub. L. 85-866, set out as a note under section 165 of
    this title.

-End-



-CITE-
    26 USC Sec. 6339                                            01/03/2007

-EXPCITE-
    TITLE 26 - INTERNAL REVENUE CODE
    Subtitle F - Procedure and Administration
    CHAPTER 64 - COLLECTION
    Subchapter D - Seizure of Property for Collection of Taxes
    PART II - LEVY

-HEAD-
    Sec. 6339. Legal effect of certificate of sale of personal property
      and deed of real property

-STATUTE-
    (a) Certificate of sale of property other than real property
      In all cases of sale pursuant to section 6335 of property (other
    than real property), the certificate of such sale - 
      (1) As evidence
        Shall be prima facie evidence of the right of the officer to
      make such sale, and conclusive evidence of the regularity of his
      proceedings in making the sale; and
      (2) As conveyances
        Shall transfer to the purchaser all right, title, and interest
      of the party delinquent in and to the property sold; and
      (3) As authority for transfer of corporate stock
        If such property consists of stocks, shall be notice, when
      received, to any corporation, company, or association of such
      transfer, and shall be authority to such corporation, company, or
      association to record the transfer on its books and records in
      the same manner as if the stocks were transferred or assigned by
      the party holding the same, in lieu of any original or prior
      certificate, which shall be void, whether canceled or not; and
      (4) As receipts
        If the subject of sale is securities or other evidences of
      debt, shall be a good and valid receipt to the person holding the
      same, as against any person holding or claiming to hold
      possession of such securities or other evidences of debt; and
      (5) As authority for transfer of title to motor vehicle
        If such property consists of a motor vehicle, shall be notice,
      when received, to any public official charged with the
      registration of title to motor vehicles, of such transfer and
      shall be authority to such official to record the transfer on his
      books and records in the same manner as if the certificate of
      title to such motor vehicle were transferred or assigned by the
      party holding the same, in lieu of any original or prior
      certificate, which shall be void, whether canceled or not.
    (b) Deed of real property
      In the case of the sale of real property pursuant to section 6335
    - 
      (1) Deed as evidence
        The deed of sale given pursuant to section 6338 shall be prima
      facie evidence of the facts therein stated; and
      (2) Deed as conveyance of title
        If the proceedings of the Secretary as set forth have been
      substantially in accordance with the provisions of law, such deed
      shall be considered and operate as a conveyance of all the right,
      title, and interest the party delinquent had in and to the real
      property thus sold at the time the lien of the United States
      attached thereto.
    (c) Effect of junior encumbrances
      A certificate of sale of personal property given or a deed to
    real property executed pursuant to section 6338 shall discharge
    such property from all liens, encumbrances, and titles over which
    the lien of the United States with respect to which the levy was
    made had priority.
    (d) Cross references
          (1) For distribution of surplus proceeds, see section
        6342(b).
          (2) For judicial procedure with respect to surplus proceeds,
        see section 7426(a)(2).

-SOURCE-
    (Aug. 16, 1954, ch. 736, 68A Stat. 788; Pub. L. 85-866, title I,
    Sec. 79, Sept. 2, 1958, 72 Stat. 1662; Pub. L. 89-719, title I,
    Sec. 104(g), Nov. 2, 1966, 80 Stat. 1137; Pub. L. 94-455, title
    XIX, Sec. 1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1834.)


-MISC1-
                                AMENDMENTS                            
      1976 - Subsec. (b)(2). Pub. L. 94-455 struck out "or his
    delegate" after "Secretary".
      1966 - Subsecs. (c), (d). Pub. L. 89-719 added subsecs. (c) and
    (d).
      1958 - Subsec. (b)(2). Pub. L. 85-866 substituted "as" for "of"
    after "Deed" in heading.

                     EFFECTIVE DATE OF 1966 AMENDMENT                 
      Amendment by Pub. L. 89-719 applicable after Nov. 2, 1966,
    regardless of when title or lien of United States arose or when
    lien or interest of another person was acquired, with certain
    exceptions, see section 114(a)-(c) of Pub. L. 89-719, set out as a
    note under section 6323 of this title.

                     EFFECTIVE DATE OF 1958 AMENDMENT                 
      Amendment by Pub. L. 85-866 effective Aug. 17, 1954, see section
    1(c)(2) of Pub. L. 85-866, set out as a note under section 165 of
    this title.

-End-



-CITE-
    26 USC Sec. 6340                                            01/03/2007

-EXPCITE-
    TITLE 26 - INTERNAL REVENUE CODE
    Subtitle F - Procedure and Administration
    CHAPTER 64 - COLLECTION
    Subchapter D - Seizure of Property for Collection of Taxes
    PART II - LEVY

-HEAD-
    Sec. 6340. Records of sale

-STATUTE-
    (a) Requirement
      The Secretary shall, for each internal revenue district, keep a
    record of all sales of property under section 6335 and of
    redemptions of such property. The record shall set forth the tax
    for which any such sale was made, the dates of seizure and sale,
    the name of the party assessed and all proceedings in making such
    sale, the amount of expenses, the names of the purchasers, and the
    date of the deed or certificate of sale of personal property.
    (b) Copy as evidence
      A copy of such record, or any part thereof, certified by the
    Secretary shall be evidence in any court of the truth of the facts
    therein stated.
    (c) Accounting to taxpayer
      The taxpayer with respect to whose liability the sale was
    conducted or who redeemed the property shall be furnished - 
        (1) the record under subsection (a) (other than the names of
      the purchasers);
        (2) the amount from such sale applied to the taxpayer's
      liability; and
        (3) the remaining balance of such liability.

-SOURCE-
    (Aug. 16, 1954, ch. 736, 68A Stat. 789; Pub. L. 94-455, title XIX,
    Sec. 1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1834; Pub. L. 105-206,
    title III, Sec. 3442(a), July 22, 1998, 112 Stat. 761.)


-MISC1-
                                AMENDMENTS                            
      1998 - Subsec. (a). Pub. L. 105-206, Sec. 3442(a)(1), struck out
    "real" after "sales of" and inserted "or certificate of sale of
    personal property" after "deed".
      Subsec. (c). Pub. L. 105-206, Sec. 3442(a)(2), added subsec. (c).
      1976 - Pub. L. 94-455 struck out "or his delegate" after
    "Secretary" wherever appearing.

                     EFFECTIVE DATE OF 1998 AMENDMENT                 
      Pub. L. 105-206, title III, Sec. 3442(b), July 22, 1998, 112
    Stat. 762, provided that: "The amendments made by this section
    [amending this section] shall apply to seizures occurring after the
    date of the enactment of this Act [July 22, 1998]."

-End-



-CITE-
    26 USC Sec. 6341                                            01/03/2007

-EXPCITE-
    TITLE 26 - INTERNAL REVENUE CODE
    Subtitle F - Procedure and Administration
    CHAPTER 64 - COLLECTION
    Subchapter D - Seizure of Property for Collection of Taxes
    PART II - LEVY

-HEAD-
    Sec. 6341. Expense of levy and sale

-STATUTE-
      The Secretary shall determine the expenses to be allowed in all
    cases of levy and sale.

-SOURCE-
    (Aug. 16, 1954, ch. 736, 68A Stat. 789; Pub. L. 94-455, title XIX,
    Sec. 1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1834.)


-MISC1-
                                AMENDMENTS                            
      1976 - Pub. L. 94-455 struck out "or his delegate" after
    "Secretary".

-End-



-CITE-
    26 USC Sec. 6342                                            01/03/2007

-EXPCITE-
    TITLE 26 - INTERNAL REVENUE CODE
    Subtitle F - Procedure and Administration
    CHAPTER 64 - COLLECTION
    Subchapter D - Seizure of Property for Collection of Taxes
    PART II - LEVY

-HEAD-
    Sec. 6342. Application of proceeds of levy

-STATUTE-
    (a) Collection of liability
      Any money realized by proceedings under this subchapter (whether
    by seizure, by surrender under section 6332 (except pursuant to
    subsection (c)(2) (!1) thereof), or by sale of seized property) or
    by sale of property redeemed by the United States (if the interest
    of the United States in such property was a lien arising under the
    provisions of this title) shall be applied as follows:

      (1) Expense of levy and sale
        First, against the expenses of the proceedings;
      (2) Specific tax liability on seized property
        If the property seized and sold is subject to a tax imposed by
      any internal revenue law which has not been paid, the amount
      remaining after applying paragraph (1) shall then be applied
      against such tax liability (and, if such tax was not previously
      assessed, it shall then be assessed);
      (3) Liability of delinquent taxpayer
        The amount, if any, remaining after applying paragraphs (1) and
      (2) shall then be applied against the liability in respect of
      which the levy was made or the sale was conducted.
    (b) Surplus proceeds
      Any surplus proceeds remaining after the application of
    subsection (a) shall, upon application and satisfactory proof in
    support thereof, be credited or refunded by the Secretary to the
    person or persons legally entitled thereto.

-SOURCE-
    (Aug. 16, 1954, ch. 736, 68A Stat. 789; Pub. L. 89-719, title I,
    Sec. 104(h), Nov. 2, 1966, 80 Stat. 1137; Pub. L. 94-455, title
    XIX, Sec. 1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1834.)

-REFTEXT-
                            REFERENCES IN TEXT                        
      Section 6332(c), referred to in subsec. (a), was redesignated
    section 6332(d) by Pub. L. 100-647, title VI, Sec. 6236(e)(1), Nov.
    10, 1988, 102 Stat. 3739.
      The internal revenue law, referred to in subsec. (a)(2), is
    classified generally to this title.


-MISC1-
                                AMENDMENTS                            
      1976 - Pub. L. 94-455 struck out "or his delegate" after
    "Secretary" wherever appearing.
      1966 - Subsec. (a). Pub. L. 89-719 inserted in introductory
    provisions, references to an exception in the case of surrender
    under section 6332(c)(2) and to sale of property redeemed by the
    United States if the interest of the United States in such property
    was a lien arising under the provisions of this title, struck out
    "under this subchapter" after "proceedings" in par. (1), and
    inserted "or the sale was conducted" after "levy was made" in par.
    (3).

                     EFFECTIVE DATE OF 1966 AMENDMENT                 
      Amendment by Pub. L. 89-719 applicable after Nov. 2, 1966,
    regardless of when title or lien of United States arose or when
    lien or interest of another person was acquired, with certain
    exceptions, see section 114(a)-(c) of Pub. L. 89-719, set out as a
    note under section 6323 of this title.

-FOOTNOTE-
    (!1) See References in Text note below.


-End-



-CITE-
    26 USC Sec. 6343                                            01/03/2007

-EXPCITE-
    TITLE 26 - INTERNAL REVENUE CODE
    Subtitle F - Procedure and Administration
    CHAPTER 64 - COLLECTION
    Subchapter D - Seizure of Property for Collection of Taxes
    PART II - LEVY

-HEAD-
    Sec. 6343. Authority to release levy and return property

-STATUTE-
    (a) Release of levy and notice of release
      (1) In general
        Under regulations prescribed by the Secretary, the Secretary
      shall release the levy upon all, or part of, the property or
      rights to property levied upon and shall promptly notify the
      person upon whom such levy was made (if any) that such levy has
      been released if - 
          (A) the liability for which such levy was made is satisfied
        or becomes unenforceable by reason of lapse of time,
          (B) release of such levy will facilitate the collection of
        such liability,
          (C) the taxpayer has entered into an agreement under section
        6159 to satisfy such liability by means of installment
        payments, unless such agreement provides otherwise,
          (D) the Secretary has determined that such levy is creating
        an economic hardship due to the financial condition of the
        taxpayer, or
          (E) the fair market value of the property exceeds such
        liability and release of the levy on a part of such property
        could be made without hindering the collection of such
        liability.

      For purposes of subparagraph (C), the Secretary is not required
      to release such levy if such release would jeopardize the secured
      creditor status of the Secretary.
      (2) Expedited determination on certain business property
        In the case of any tangible personal property essential in
      carrying on the trade or business of the taxpayer, the Secretary
      shall provide for an expedited determination under paragraph (1)
      if levy on such tangible personal property would prevent the
      taxpayer from carrying on such trade or business.
      (3) Subsequent levy
        The release of levy on any property under paragraph (1) shall
      not prevent any subsequent levy on such property.
    (b) Return of property
      If the Secretary determines that property has been wrongfully
    levied upon, it shall be lawful for the Secretary to return - 
        (1) the specific property levied upon,
        (2) an amount of money equal to the amount of money levied
      upon, or
        (3) an amount of money equal to the amount of money received by
      the United States from a sale of such property.

    Property may be returned at any time. An amount equal to the amount
    of money levied upon or received from such sale may be returned at
    any time before the expiration of 9 months from the date of such
    levy. For purposes of paragraph (3), if property is declared
    purchased by the United States at a sale pursuant to section
    6335(e) (relating to manner and conditions of sale), the United
    States shall be treated as having received an amount of money equal
    to the minimum price determined pursuant to such section or (if
    larger) the amount received by the United States from the resale of
    such property.
    (c) Interest
      Interest shall be allowed and paid at the overpayment rate
    established under section 6621 - 
        (1) in a case described in subsection (b)(2), from the date the
      Secretary receives the money to a date (to be determined by the
      Secretary) preceding the date of return by not more than 30 days,
      or
        (2) in a case described in subsection (b)(3), from the date of
      the sale of the property to a date (to be determined by the
      Secretary) preceding the date of return by not more than 30 days.
    (d) Return of property in certain cases
      If - 
        (1) any property has been levied upon, and
        (2) the Secretary determines that - 
          (A) the levy on such property was premature or otherwise not
        in accordance with administrative procedures of the Secretary,
          (B) the taxpayer has entered into an agreement under section
        6159 to satisfy the tax liability for which the levy was
        imposed by means of installment payments, unless such agreement
        provides otherwise,
          (C) the return of such property will facilitate the
        collection of the tax liability, or
          (D) with the consent of the taxpayer or the National Taxpayer
        Advocate, the return of such property would be in the best
        interests of the taxpayer (as determined by the National
        Taxpayer Advocate) and the United States,

    the provisions of subsection (b) shall apply in the same manner as
    if such property had been wrongly levied upon, except that no
    interest shall be allowed under subsection (c).
    (e) Release of levy upon agreement that amount is not collectible
      In the case of a levy on the salary or wages payable to or
    received by the taxpayer, upon agreement with the taxpayer that the
    tax is not collectible, the Secretary shall release such levy as
    soon as practicable.

-SOURCE-
    (Aug. 16, 1954, ch. 736, 68A Stat. 789; Pub. L. 89-719, title I,
    Sec. 104(i), Nov. 2, 1966, 80 Stat. 1138; Pub. L. 94-455, title
    XIX, Sec. 1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1834; Pub. L. 96-
    167, Sec. 4(a), Dec. 29, 1979, 93 Stat. 1275; Pub. L. 99-514,
    title XV, Sec. 1511(c)(10), Oct. 22, 1986, 100 Stat. 2745; Pub. L.
    100-647, title VI, Sec. 6236(f), Nov. 10, 1988, 102 Stat. 3740;
    Pub. L. 104-168, title V, Sec. 501(b), July 30, 1996, 110 Stat.
    1460; Pub. L. 105-206, title I, Sec. 1102(d)(1)(B), title III, Sec.
    3432(a), July 22, 1998, 112 Stat. 704, 759.)


-MISC1-
                                AMENDMENTS                            
      1998 - Subsec. (d)(2)(D). Pub. L. 105-206, Sec. 1102(d)(1)(B),
    substituted "National Taxpayer Advocate" for "Taxpayer Advocate" in
    two places.
      Subsec. (e). Pub. L. 105-206, Sec. 3432(a), added subsec. (e).
      1996 - Subsec. (d). Pub. L. 104-168 added subsec. (d).
      1988 - Subsec. (a). Pub. L. 100-647 inserted "and notice of
    release" after "levy" in heading and amended text generally. Prior
    to amendment, text read as follows: "It shall be lawful for the
    Secretary, under regulations prescribed by the Secretary, to
    release the levy upon all or part of the property or rights to
    property levied upon where the Secretary determines that such
    action will facilitate the collection of the liability, but such
    release shall not operate to prevent any subsequent levy."
      1986 - Subsec. (c). Pub. L. 99-514 substituted "the overpayment
    rate established under section 6621" for "an annual rate
    established under section 6621".
      1979 - Subsec. (c). Pub. L. 96-167 added subsec. (c).
      1976 - Pub. L. 94-455 struck out "or his delegate" after
    "Secretary" wherever appearing.
      1966 - Pub. L. 89-719 inserted "and return property" in section
    catchline, designated existing provisions as subsec. (a), and added
    subsec. (b).

                     EFFECTIVE DATE OF 1998 AMENDMENT                 
      Amendment by section 1102 of Pub. L. 105-206 effective July 22,
    1998, see section 1102(f) of Pub. L. 105-206, set out as a note
    under section 7803 of this title.
      Pub. L. 105-206, title III, Sec. 3432(b), July 22, 1998, 112
    Stat. 759, provided that: "The amendment made by this section
    [amending this section] shall apply to levies imposed after
    December 31, 1999."

                     EFFECTIVE DATE OF 1988 AMENDMENT                 
      Amendment by Pub. L. 100-647 applicable to levies issued on or
    after July 1, 1989, see section 6236(h)(1) of Pub. L. 100-647, set
    out as a note under section 6331 of this title.

                     EFFECTIVE DATE OF 1986 AMENDMENT                 
      Amendment by Pub. L. 99-514 applicable for purposes of
    determining interest for periods after Dec. 31, 1986, see section
    1511(d) of Pub. L. 99-514, set out as a note under section 47 of
    this title.

                     EFFECTIVE DATE OF 1979 AMENDMENT                 
      Section 4(c)(1) of Pub. L. 96-167 provided that: "The amendment
    made by subsection (a) [amending this section] shall apply to
    levies made after the date of the enactment of this Act [Dec. 29,
    1979]."

                     EFFECTIVE DATE OF 1966 AMENDMENT                 
      Amendment by Pub. L. 89-719 applicable after Nov. 2, 1966,
    regardless of when title or lien of United States arose or when
    lien or interest of another person was acquired, with certain
    exceptions, see section 114(a)-(c) of Pub. L. 89-719, set out as a
    note under section 6323 of this title.

-End-



-CITE-
    26 USC Sec. 6344                                            01/03/2007

-EXPCITE-
    TITLE 26 - INTERNAL REVENUE CODE
    Subtitle F - Procedure and Administration
    CHAPTER 64 - COLLECTION
    Subchapter D - Seizure of Property for Collection of Taxes
    PART II - LEVY

-HEAD-
    Sec. 6344. Cross references

-STATUTE-
    (a) Length of period
          For period within which levy may be begun in case of - 
            (1) Income, estate, and gift taxes, and taxes imposed by
          chapter 41, 42, 43, or 44, see sections 6502(a) and
          6503(a)(1).
            (2) Employment and miscellaneous excise taxes, see section
          6502(a).
    (b) Delinquent collection officers
          For distraint proceedings against delinquent internal revenue
        officers, see section 7804(c).
    (c) Other references
          For provisions relating to - 
            (1) Stamps, marks and brands, see section 6807.
            (2) Administration of real estate acquired by the United
          States, see section 7506.

-SOURCE-
    (Aug. 16, 1954, ch. 736, 68A Stat. 789; Pub. L. 91-172, title I,
    Sec. 101(j)(45), Dec. 30, 1969, 83 Stat. 531; Pub. L. 93-406, title
    II, Sec. 1016(a)(13), Sept. 2, 1974, 88 Stat. 930; Pub. L. 94-455,
    title XIII, Sec. 1307(d)(2)(F)(v), title XVI, Sec. 1605(b)(8), Oct.
    4, 1976, 90 Stat. 1728, 1755; Pub. L. 96-223, title I, Sec.
    101(f)(1)(I), Apr. 2, 1980, 94 Stat. 252; Pub. L. 100-418, title I,
    Sec. 1941(b)(2)(B)(ix), Aug. 23, 1988, 102 Stat. 1323; Pub. L. 105-
    206, title I, Sec. 1104(b)(1), July 22, 1998, 112 Stat. 710.)


-MISC1-
                                AMENDMENTS                            
      1998 - Subsec. (b). Pub. L. 105-206 substituted "section 7804(c)"
    for "section 7803(d)".
      1988 - Subsec. (a)(1). Pub. L. 100-418 substituted "or 44" for
    "44, or 45".
      1980 - Subsec. (a)(1). Pub. L. 96-223 inserted reference to
    chapter 45.
      1976 - Subsec. (a)(1). Pub. L. 94-455 inserted reference to
    chapters 41 and 44.
      1974 - Subsec. (a)(1). Pub. L. 93-406 inserted reference to
    chapter 43.
      1969 - Subsec. (a)(1). Pub. L. 91-172 inserted reference to
    chapter 42.

                     EFFECTIVE DATE OF 1988 AMENDMENT                 
      Amendment by Pub. L. 100-418 applicable to crude oil removed from
    the premises on or after Aug. 23, 1988, see section 1941(c) of Pub.
    L. 100-418, set out as a note under section 164 of this title.

                     EFFECTIVE DATE OF 1980 AMENDMENT                 
      Amendment by Pub. L. 96-223 applicable to periods after Feb. 29,
    1980, see section 101(i) of Pub. L. 96-223, set out as a note under
    section 6161 of this title.

                     EFFECTIVE DATE OF 1976 AMENDMENT                 
      Amendment by section 1307(d)(2)(F)(v) of Pub. L. 94-455 effective
    on and after Oct. 4, 1976, see section 1307(e) of Pub. L. 94-455,
    set out as a note under section 501 of this title.

                     EFFECTIVE DATE OF 1974 AMENDMENT                 
      Amendment by Pub. L. 93-406 applicable, except as otherwise
    provided in section 1017(c) through (i) of Pub. L. 93-406, for plan
    years beginning after Sept. 2, 1974, but, in the case of plans in
    existence on Jan. 1, 1974, amendment by Pub. L. 93-406 applicable
    for plan years beginning after Dec. 31, 1975, see section 1017 of
    Pub. L. 93-406, set out as an Effective Date; Transitional Rules
    note under section 410 of this title.

                     EFFECTIVE DATE OF 1969 AMENDMENT                 
      Amendment by Pub. L. 91-172 effective Jan. 1, 1970, see section
    101(k)(1) of Pub. L. 91-172, set out as an Effective Date note
    under section 4940 of this title.

-End-


-CITE-
    26 USC [Subchapter E - Repealed]                            01/03/2007

-EXPCITE-
    TITLE 26 - INTERNAL REVENUE CODE
    Subtitle F - Procedure and Administration
    CHAPTER 64 - COLLECTION
    [Subchapter E - Repealed]

-HEAD-
                         [SUBCHAPTER E - REPEALED]                     

-End-



-CITE-
    26 USC Secs. 6361 to 6365                                   01/03/2007

-EXPCITE-
    TITLE 26 - INTERNAL REVENUE CODE
    Subtitle F - Procedure and Administration
    CHAPTER 64 - COLLECTION
    [Subchapter E - Repealed]

-HEAD-
    Secs. 6361 to 6365. Repealed.

-MISC1-
    [Secs. 6361 to 6365. Repealed. Pub. L. 101-508, title XI, Sec.
      11801(a)(45), Nov. 5, 1990, 104 Stat. 1388-522].
      Section 6361, added Pub. L. 92-512, title II, Sec. 202(a), Oct.
    20, 1972, 86 Stat. 936; amended Pub. L. 94-455, title XIX, Sec.
    1906(b)(13)(A), title XXI, Sec. 2116(c), Oct. 4, 1976, 90 Stat.
    1834, 1911, set forth general rules regarding collection of State
    individual income taxes.
      Section 6362, added Pub. L. 92-512, title II, Sec. 202(a), Oct.
    20, 1972, 86 Stat. 938; amended Pub. L. 94-455, title XIX, Sec.
    1906(b)(13)(A), title XXI, Sec. 2116(b), Oct. 4, 1976, 90 Stat.
    1834, 1910; Pub. L. 95-473, Sec. 2(a)(2)(H), Oct. 17, 1978, 92
    Stat. 1465; Pub. L. 95-600, title IV, Sec. 421(e)(8), Nov. 6, 1978,
    92 Stat. 2877; Pub. L. 97-248, title II, Sec. 201(d)(7), formerly
    Sec. 201(c)(7), Sept. 3, 1982, 96 Stat. 420, redesignated Pub. L.
    97-448, title III, Sec. 306(a)(1)(A)(i), Jan. 12, 1983, 96 Stat.
    2400; Pub. L. 97-354, Sec. 5(a)(41), Oct. 19, 1982, 96 Stat. 1696;
    Pub. L. 97-424, title V, Sec. 547(b)(5), Jan. 6, 1983, 96 Stat.
    2200; Pub. L. 98-369, div. A, title IV, Secs. 412(b)(6),
    474(r)(35), title VII, Sec. 721(x)(5), July 18, 1984, 98 Stat. 792,
    845, 972; Pub. L. 99-514, title XIII, Sec. 1301(j)(8), Oct. 22,
    1986, 100 Stat. 2658, related to qualified State individual income
    taxes.
      Section 6363, added Pub. L. 92-512, title II, Sec. 202(a), Oct.
    20, 1972, 86 Stat. 942; amended Pub. L. 94-455, title XIX, Sec.
    1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1834; Pub. L. 98-620, title
    IV, Sec. 402(28)(C), Nov. 8, 1984, 98 Stat. 3359, related to State
    agreements and other procedures.
      Section 6364, added Pub. L. 92-512, title II, Sec. 202(a), Oct.
    20, 1972, 86 Stat. 944; amended Pub. L. 94-455, title XIX, Sec.
    1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1834, authorized Secretary
    to prescribe regulations for this subchapter.
      Section 6365, added Pub. L. 92-512, title II, Sec. 202(a), Oct.
    20, 1972, 86 Stat. 944; amended Pub. L. 94-455, title XIX, Sec.
    1906(a)(21), Oct. 4, 1976, 90 Stat. 1826; Pub. L. 97-248, title
    III, Secs. 307(a)(8), 308(a), Sept. 3, 1982, 96 Stat. 589, 591;
    Pub. L. 98-67, title I, Sec. 102(a), Aug. 5, 1983, 97 Stat. 369,
    set forth definitions and special rules for this subchapter.

                             SAVINGS PROVISION                         
      For provisions that nothing in repeal by Pub. L. 101-508 be
    construed to affect treatment of certain transactions occurring,
    property acquired, or items of income, loss, deduction, or credit
    taken into account prior to Nov. 5, 1990, for purposes of
    determining liability for tax for periods ending after Nov. 5,
    1990, see section 11821(b) of Pub. L. 101-508, set out as a note
    under section 45K of this title.

-End-