Detailed Instructions: In this task, you are given text for US Congressional and California state bills, your task is to generate a summary for this bill.
Problem:SECTION 1. LEVY PERMITTED ONLY AFTER APPROVAL OF PRIVATE, VOLUNTEER
PANEL OF ATTORNEYS, CERTIFIED PUBLIC ACCOUNTANTS, AND
ENROLLED AGENTS.

(a) In General.--Section 6331 of the Internal Revenue 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 review 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 members 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 certified
public accountant.
''(B) Appointment of members.--
''(i) In general.--The members of the levy
review panel for an internal revenue 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 authority.--
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
public accountants, the President and
Executive Director (jointly) of the
Society 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 Enrolled
Agents for such State.
''(C) Panel for each district.--A levy review panel
shall be appointed for each internal revenue district.
''(D) Meetings.--The levy review panel for any
internal revenue district shall meet at such times as
are specified by the Internal Revenue Service district
director for such district.
''(E) Members to serve without compensation.--
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 interest.--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 review 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 paragraph shall
not be construed--
''(i) to affect any other immunities and
protections that may be available to such
member under applicable law with respect to
service on a levy review panel,
''(ii) to affect any other right or remedy
against the United States under applicable law,
or
''(iii) to limit or alter in any way the
immunities that are available under applicable
law for Federal officers and employees.
''(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 permit 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.
Solution:
Amends the Internal Revenue Code to authorize a levy on wages or property for failure to pay taxes only if the levy is approved by the appropriate internal revenue district's levy review panel. Exempts a levy from such review if there is a finding that the collection of the tax is in jeopardy.
Directs a levy review panel to approve a levy unless a majority of panel members determine that: (1) other means of collecting the unpaid taxes are more appropriate; or (2) the Internal Revenue Service has not complied with applicable levy requirements.
Provides for the appointment, for each internal revenue district, of an unpaid three-person levy review panel consisting of at least one attorney with an expertise in Federal taxation and one certified public accountant.