Source: http://taxtv.com/code/01712-USCODE-2011-title26-subtitleF-chap66-subchapA-sec6502/
Timestamp: 2017-10-21 11:59:03
Document Index: 580584626

Matched Legal Cases: ['§6502', '§6502', '§6502', '§3461', '§3461', '§11317', '§11317']

IRC §6502. Collection after assessment - TaxTV.com
IRC §6502. Collection after assessment
View related content: IRC §6502
1998—Subsec. (a). Pub. L. 105–206, §3461(a)(2), struck out first sentence of concluding provisions which read as follows: “The period so agreed upon may be extended by subsequent agreements in writing made before the expiration of the period previously agreed upon.”
Subsec. (a)(2). Pub. L. 105–206, §3461(a)(1), added par. (2) and struck out former par. (2) which read as follows: “prior to the expiration of any period for collection agreed upon in writing by the Secretary and the taxpayer before the expiration of such 10-year period (or, if there is a release of levy under section 6343 after such 10-year period, then before such release).”
1990—Subsec. (a)(1). Pub. L. 101–508, §11317(a)(1), substituted “10 years” for “6 years”.
Subsec. (a)(2). Pub. L. 101–508, §11317(a)(2), substituted “10-year period” for “6-year period” wherever appearing.
Section 1015(u)(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].”