Source: https://www.law.cornell.edu/uscode/text/26/6502?quicktabs_8=1
Timestamp: 2015-11-29 16:56:24
Document Index: 212031894

Matched Legal Cases: ['§ 6502', '§ 6502', '§ 6502', '§ 113', '§ 1906', '§ 1015', '§ 7811', '§ 11317', '§ 3461', '§ 3461', '§ 3461', '§ 11317', '§ 11317', '§ 1015']

26 U.S. Code § 6502 - Collection after assessment | US Law | LII / Legal Information Institute
U.S. Code › Title 26 › Subtitle F › Chapter 66 › Subchapter A › § 6502 26 U.S. Code § 6502 - Collection after assessment
Length of period Where the assessment of any tax imposed by this title has been made within the period of limitation properly applicable thereto, such tax may be collected by levy or by a proceeding in court, but only if the levy is made or the proceeding begun—
within 10 years after the assessment of the tax, or
there is an installment agreement between the taxpayer and the Secretary, prior to the date which is 90 days after the expiration of any period for collection agreed upon in writing by the Secretary and the taxpayer at the time the installment agreement was entered into; or
there is a release of levy under section 6343 after such 10-year period, prior to the expiration of any period for collection agreed upon in writing by the Secretary and the taxpayer before such release.
Date when levy is considered made The date on which a levy on property or rights to property is made shall be the date on which the notice of seizure provided in section 6335
(a) is given.
(Aug. 16, 1954, ch. 736, 68A Stat. 806; Pub. L. 89–719, title I, § 113(b),Nov. 2, 1966, 80 Stat. 1146; Pub. L. 94–455, title XIX, § 1906(b)(13)(A),Oct. 4, 1976, 90 Stat. 1834; Pub. L. 100–647, title I, § 1015(u)(1),Nov. 10, 1988, 102 Stat. 3573; Pub. L. 101–239, title VII, § 7811(k)(2),Dec. 19, 1989, 103 Stat. 2412; Pub. L. 101–508, title XI, § 11317(a),Nov. 5, 1990, 104 Stat. 1388–458; Pub. L. 105–206, title III, § 3461(a),July 22, 1998, 112 Stat. 764.)
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.
1989—Subsec. (a). Pub. L. 101–239substituted “unenforceable” for “enforceable” in last sentence.
1988—Subsec. (a). Pub. L. 100–647amended last sentence generally. Prior to amendment, last sentence read as follows: “The period provided by this subsection during which a tax may be collected by levy shall not be extended or curtailed by reason of a judgment against the taxpayer.”
1976—Subsec. (a)(2). Pub. L. 94–455struck out “or his delegate” after “Secretary”.
1966—Subsec. (a). Pub. L. 89–719inserted sentence at end providing that the period provided by this subsection during which a tax may be collected by levy shall not be extended or curtailed by reason of a judgment against the taxpayer.
Amendments by Pub. L. 105–206applicable to requests to extend period of limitations made after Dec. 31, 1999, with special provisions relating to requests made on or before such date, see section 3461(c) ofPub. L. 105–206, set out as a note under section 6501 of this title.
Amendment by Pub. L. 101–508applicable to taxes assessed after Nov. 5, 1990, and to taxes assessed on or before that date if the period specified in this section (determined without regard to the amendments made by Pub. L. 101–508) for collection of such taxes has not expired as of such date, see section 11317(c) ofPub. L. 101–508, set out as a note under section 6323 of this title.
Pub. L. 100–647, title I, § 1015(u)(2),Nov. 10, 1988, 102 Stat. 3573, 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].”