Source: http://www.gpo.gov/fdsys/pkg/USCODE-2011-title26/html/USCODE-2011-title26-subtitleF-chap64-subchapD.htm
Timestamp: 2015-02-01 21:30:10
Document Index: 639117395

Matched Legal Cases: ['§3401', '§3401', '§3401', '§1', '§313', '§855', '§407', '§8243', '§2104', '§2104', '§2104', '§8243', '§407', '§407', '§855', '§1', '§313', '§1', '§313', '§2104', '§8243', '§855', '§3401', '§104', '§6331']

Subchapter D—Seizure of Property for Collection of Taxes
I.Due process for collections.
II.Levy.
1998—Pub. L. 105–206, title III, §3401(b), July 22, 1998, 112 Stat. 747, added part analysis.
PART I—DUE PROCESS FOR COLLECTIONS
6330.Notice and opportunity for hearing before levy.
1998—Pub. L. 105–206, title III, §3401(b), July 22, 1998, 112 Stat. 747, added part heading and analysis consisting of item 6330.
(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—
In the case of any hearing conducted under this section—
(B) the issue meets the requirement of clause (i) or (ii) of section 6702(b)(2)(A).
(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—
(Added Pub. L. 105–206, title III, §3401(b), July 22, 1998, 112 Stat. 747; amended Pub. L. 106–554, §1(a)(7) [title III, §313(b)(2)(A), (d)], Dec. 21, 2000, 114 Stat. 2763, 2763A–642, 2763A–643; Pub. L. 109–280, title VIII, §855(a), Aug. 17, 2006, 120 Stat. 1019; Pub. L. 109–432, div. A, title IV, §407(b), Dec. 20, 2006, 120 Stat. 2961; Pub. L. 110–28, title VIII, §8243(a), (b), May 25, 2007, 121 Stat. 200; Pub. L. 111–240, title II, §2104(a)–(c), Sept. 27, 2010, 124 Stat. 2565.)
2010—Subsec. (f). Pub. L. 111–240, §2104(c), substituted “Exceptions” for “Jeopardy and State refund collection” in heading.
Subsec. (h). Pub. L. 111–240, §2104(b), substituted “Definitions related to exceptions” for “Disqualified employment tax levy” in heading, inserted introductory provisions and par. (1) designation and heading, substituted “A disqualified employment tax levy is” for “For purposes of subsection (f), a disqualified employment tax levy is”, and added par. (2).
2007—Subsec. (f)(3). Pub. L. 110–28, §8243(a), added par. (3).
2006—Subsec. (b)(1). Pub. L. 109–432, §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, §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, §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—
2000—Subsec. (d)(1)(A). Pub. L. 106–554, §1(a)(7) [title III, §313(d)], substituted “with respect to” for “to hear”.
Subsec. (e)(1). Pub. L. 106–554, §1(a)(7) [title III, §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.”
Pub. L. 111–240, title II, §2104(d), Sept. 27, 2010, 124 Stat. 2565, provided that: “The amendments made by this section [amending this section] shall apply to levies issued after the date of the enactment of this Act [Sept. 27, 2010].”
Pub. L. 110–28, title VIII, §8243(c), May 25, 2007, 121 Stat. 200, provided that: “The amendments made by this section [amending this section] shall apply to levies served on or after the date that is 120 days after the date of the enactment of this Act [May 25, 2007].”
Pub. L. 109–280, title VIII, §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].”
PART II—LEVY
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.
1998—Pub. L. 105–206, title III, §3401(b), July 22, 1998, 112 Stat. 749, added part heading.
1966—Pub. L. 89–719, title I, §104(j), Nov. 2, 1966, 80 Stat. 1138, inserted “and return property” in item 6343.
§6331. Levy and distraint
Levy may be made under subsection (a) upon the salary or wages or other property of any person with respect to