I
105TH CONGRESS
2D SESSION
H. R. 3214
To amend the Internal Revenue Code of 1986 to provide that property
may be seized for the collection of taxes only with the approval of
a private, volunteer panel of attorneys, certified public accountants, and
enrolled agents.
IN THE HOUSE OF REPRESENTATIVES
FEBRUARY 12, 1998
Mr. MCKEON introduced the following bill; which was referred to the
Committee on Ways and Means
A BILL
To amend the Internal Revenue Code of 1986 to provide
that property may be seized for the collection of taxes
only with the approval of a private, volunteer panel of
attorneys, certified public accountants, and enrolled
agents.
Be it enacted by the Senate and House of Representa-
tives of the United States of America in Congress assembled,
SECTION 1. LEVY PERMITTED ONLY AFTER APPROVAL OF
PRIVATE, VOLUNTEER PANEL OF ATTOR-
NEYS, 
CERTIFIED 
PUBLIC 
ACCOUNTANTS,
AND ENROLLED AGENTS.
(a) IN GENERAL.—Section 6331 of the Internal Rev-
enue Code of 1986 (relating to levy and distraint) is
amended by redesignating subsection (i) as subsection (j)
and by inserting after subsection (h) the following new
subsection:
‘‘(i) REQUIREMENT
OF
APPROVAL
BY
PRIVATE
PANEL 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 such levy is approved by the levy re-
view panel for the internal revenue district in which
such levy is to be made.
‘‘(2) SCOPE OF REVIEW.—A levy review panel
shall approve a levy unless a majority of the mem-
bers of the panel determine that—
‘‘(A) other means of collecting the unpaid
tax (including installment agreements under
section 6159) are more appropriate than the
levy, or
‘‘(B) the Internal Revenue Service has not
complied with the requirements of this title or
the regulations thereunder relating to levies.
‘‘(3) LEVY REVIEW PANEL.—
‘‘(A) IN
GENERAL.—Each levy review
panel shall consist of 3 individuals—
‘‘(i) each of whom is an attorney with
an expertise in Federal taxation, a certified
public accountant, or an enrolled agent,
‘‘(ii) at least one of whom is such an
attorney, and
‘‘(iii) at least one of whom is a cer-
tified public accountant.
‘‘(B) APPOINTMENT OF MEMBERS.—
‘‘(i) IN GENERAL.—The members of
the levy review panel for an internal reve-
nue district for any period shall be jointly
selected by the Internal Revenue Service
district director for such district and the
appropriate 
appointing 
authority 
from
among a pool of attorneys, certified public
accountants, and enrolled agents who have
been selected jointly by such director and
the appropriate appointing authorities.
‘‘(ii) APPROPRIATE
APPOINTING
AU-
THORITY.—For purposes of clause (i), the
appropriate appointing authority is—
‘‘(I) in the case of attorneys, the
head of the State bar association for
the State in which the panel will sit,
‘‘(II) in the case of certified pub-
lic accountants, the President and Ex-
ecutive Director (jointly) of the Soci-
ety of Certified Public Accountants
for such State, and
‘‘(III) in the case of enrolled
agents, the President of the affiliate
of the National Association of En-
rolled Agents for such State.
‘‘(C) PANEL FOR EACH DISTRICT.—A levy
review panel shall be appointed for each inter-
nal revenue district.
‘‘(D) MEETINGS.—The levy review panel
for any internal revenue district shall meet at
such times as are specified by the Internal Rev-
enue Service district director for such district.
‘‘(E) MEMBERS TO SERVE WITHOUT COM-
PENSATION.—Members of levy review panels
shall serve without compensation and shall not
be reimbursed for any expense associated with
service on any levy review panel.
‘‘(4) PROTECTION AGAINST CONFLICTS OF IN-
TEREST.—Members of any levy review panel shall be
treated as special government employees (as defined
in section 202 of title 18, United States Code). The
preceding sentence shall not apply for purposes of
section 207 of such title.
‘‘(5) CLAIMS.—
‘‘(A) IN GENERAL.—Members of a levy re-
view panel shall have no personal liability under
Federal law with respect to any claim arising
out of or resulting from an act or omission by
such member within the scope of service as a
member. The preceding sentence shall not be
construed to limit personal liability for criminal
acts or omissions, willful or malicious conduct,
acts or omissions for private gain, or any other
act or omission outside the scope of the service
of such member on the levy review panel.
‘‘(B) EFFECT ON OTHER LAW.—This para-
graph shall not be construed—
‘‘(i) to affect any other immunities
and protections that may be available to
such member under applicable law with re-
spect to service on a levy review panel,
‘‘(ii) to affect any other right or rem-
edy against the United States under appli-
cable law, or
‘‘(iii) to limit or alter in any way the
immunities that are available under appli-
cable law for Federal officers and employ-
ees.
‘‘(6) 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.
‘‘(7) PROTECTION OF RETURN INFORMATION.—
Nothing in this subsection shall be construed to per-
mit the disclosure of returns or return information
(as defined in section 6103).’’.
(b) EFFECTIVE DATE.—The amendment made by
subsection (a) shall apply to levies issued after the date
which is 6 months after the date of the enactment of this
Act.
Æ