Source: http://www4.law.cornell.edu/uscode/text/26/6305?quicktabs_8=2
Timestamp: 2013-12-10 17:03:22
Document Index: 359676897

Matched Legal Cases: ['§ 6305', '§ 6305', '§ 6305', '§ 101', '§ 1906', '§ 2332', '§ 361', '§ 361', '§ 361']

26 USC § 6305 - Collection of certain liability | Title 26 - Internal Revenue Code | U.S. Code | LII / Legal Information Institute
USC › Title 26 › Subtitle F › Chapter 64 › Subchapter A › § 6305	prevnext
26 USC § 6305 - Collection of certain liability
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—
for such purposes, paragraphs (4), (6), and (8) of section 6334
(a) (relating to property exempt from levy) shall not apply,
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.
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.
(Added Pub. L. 93–647, § 101(b)(1),Jan. 4, 1975, 88 Stat. 2358; amended Pub. L. 94–455, title XIX, § 1906(b)(13)(A),Oct. 4, 1976, 90 Stat. 1834; Pub. L. 97–35, title XXIII, § 2332(g),Aug. 13, 1981, 95 Stat. 862; Pub. L. 104–193, title III, § 361(a),Aug. 22, 1996, 110 Stat. 2242.)
Section 452(b) of the Social Security Act, referred to in subsec. (a), is classified to section 652
1996—Subsec. (a). Pub. L. 104–193, § 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, § 361(a)(1)–(3), added par. (5).
1981—Subsec. (a)(4). Pub. L. 97–35inserted reference to administrative order.
Section 361(b) ofPub. L. 104–193provided 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.
Section effective Aug. 1, 1975, see section 101(f) ofPub. L. 93–647, set out as a note under section 651 of Title 42, the Public Health and Welfare.