Legal corpus: the complete U.S. Code (59,740 sections, all 53 titles)

Ingested titles 12–51 and 54 from OLRC USLM XML @119-100 (the whole Code
now, uniform edition; Title 53 is reserved/empty). LegalText 11,221 ->
59,740; repo total 105,704 records. Deterministic (byte-identical rerun,
verified on Title 42's 8,356 sections); make check green. make
legal-us-code default now covers every title.

Co-Authored-By: Claude Opus 4.8 <noreply@anthropic.com>

legal/us/code/title-26/chapter-64/section-6301.md

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+---
+type: "LegalText"
+title: "26 U.S.C. § 6301"
+description: "Collection authority"
+jurisdiction: "us"
+corpus: "united_states_code"
+kind: "code_section"
+title_number: 26
+title_name: "INTERNAL REVENUE CODE"
+chapter_number: "64"
+chapter_name: "COLLECTION"
+section: "6301"
+citation: "26 U.S.C. § 6301"
+status: "current"
+release_point: "119-100"
+release_date: "2026-06-26"
+source: "official"
+source_url: "https://uscode.house.gov/download/releasepoints/us/pl/119/100/xml_usc26@119-100.zip"
+source_identifier: "/us/usc/t26/s6301"
+source_file: "data/legal/raw/us/code/title-26/usc26.xml"
+source_hash: "4ba392768b4ccf2f1a798e5225d0e334c06588f9dce8f1130a77db599a96e04d"
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+text_hash: "7fc4c26d19f2f5a78d7c2a3ad0cbd5cacd82cfa44fb255181f2ffb0a9016cf58"
+retrieved_at: "2026-07-04"
+confidence: "official"
+tags: ["legal", "us-code"]
+---
+
+# 26 U.S.C. § 6301 - Collection authority
+
+## Text
+
+The Secretary shall collect the taxes imposed by the internal revenue laws.
+
+(Aug. 16, 1954, ch. 736, 68A Stat. 775; Pub. L. 94–455, title XIX, § 1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1834.)
+
+## Notes
+
+Editorial Notes
+
+Amendments1976—Pub. L. 94–455 struck out “or his delegate” after “Secretary”.
+
+Statutory Notes and Related Subsidiaries
+
+Approval Process for Liens, Levies, and SeizuresPub. L. 105–206, title III, § 3421, July 22, 1998, 112 Stat. 758, provided that: “(a) In General.—The Commissioner of Internal Revenue shall develop and implement procedures under which—“(1) a determination by an employee to file a notice of lien or levy with respect to, or to levy or seize, any property or right to property would, where appropriate, be required to be reviewed by a supervisor of the employee before the action was taken; and “(2) appropriate disciplinary action would be taken against the employee or supervisor where the procedures under paragraph (1) were not followed. “(b) Review Process.—The review process under subsection (a)(1) may include a certification that the employee has—“(1) reviewed the taxpayer’s information; “(2) verified that a balance is due; and “(3) affirmed that the action proposed to be taken is appropriate given the taxpayer’s circumstances, considering the amount due and the value of the property or right to property. “(c) Effective Dates.—“(1) In general.—Except as provided in paragraph (2), this section shall take effect on the date of the enactment of this Act [July 22, 1998]. “(2) Automated collection system actions.—In the case of any action under an automated collection system, this section shall apply to actions initiated after December 31, 2000.”

legal/us/code/title-26/chapter-64/section-6303.md

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+---
+type: "LegalText"
+title: "26 U.S.C. § 6303"
+description: "Notice and demand for tax"
+jurisdiction: "us"
+corpus: "united_states_code"
+kind: "code_section"
+title_number: 26
+title_name: "INTERNAL REVENUE CODE"
+chapter_number: "64"
+chapter_name: "COLLECTION"
+section: "6303"
+citation: "26 U.S.C. § 6303"
+status: "current"
+release_point: "119-100"
+release_date: "2026-06-26"
+source: "official"
+source_url: "https://uscode.house.gov/download/releasepoints/us/pl/119/100/xml_usc26@119-100.zip"
+source_identifier: "/us/usc/t26/s6303"
+source_file: "data/legal/raw/us/code/title-26/usc26.xml"
+source_hash: "f7ed6ebe9f5172aa18f1e9294388feb6bf4f902ce80759663aaecd385395ae78"
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+text_hash: "a85417e9888ccbff67b5019caeead594c84f9eeb114d67f60cf4c69392a2480f"
+retrieved_at: "2026-07-04"
+confidence: "official"
+tags: ["legal", "us-code"]
+---
+
+# 26 U.S.C. § 6303 - Notice and demand for tax
+
+## Text
+
+(a) General rule Where it is not otherwise provided by this title, the Secretary shall, as soon as practicable, and within 60 days, after the making of an assessment of a tax pursuant to section 6203, give notice to each person liable for the unpaid tax, stating the amount and demanding payment thereof. Such notice shall be left at the dwelling or usual place of business of such person, or shall be sent by mail to such person’s last known address.
+
+(b) Assessment prior to last date for payment (1) In general Except where the Secretary believes collection would be jeopardized by delay, if any tax is assessed prior to the last date prescribed for payment of such tax, payment of such tax shall not be demanded under subsection (a) until after such date.
+
+(2) Postponement by reason of disaster, significant fire, or terroristic or military actions For purposes of paragraph (1), the last date prescribed for payment of any tax shall be determined after taking into account any period disregarded under section 7508A.
+
+(Aug. 16, 1954, ch. 736, 68A Stat. 775; Pub. L. 94–455, title XIX, § 1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1834; Pub. L. 119–64, § 2(b)(1), Dec. 26, 2025, 139 Stat. 1984.)
+
+## Notes
+
+Editorial Notes
+
+Amendments2025—Subsec. (b). Pub. L. 119–64 designated existing provisions as par. (1), inserted heading, and added par. (2). 1976—Pub. L. 94–455 struck out “or his delegate” after “Secretary” wherever appearing.
+
+Statutory Notes and Related Subsidiaries
+
+Effective Date of 2025 AmendmentPub. L. 119–64, § 2(b)(2), Dec. 26, 2025, 139 Stat. 1985, provided that: “The amendments made by this subsection [amending this section] shall apply to notices issued after the date of the enactment of this Act [Dec. 26, 2025].”

legal/us/code/title-26/chapter-64/section-6304.md

@@ -0,0 +1,65 @@
+---
+type: "LegalText"
+title: "26 U.S.C. § 6304"
+description: "Fair tax collection practices"
+jurisdiction: "us"
+corpus: "united_states_code"
+kind: "code_section"
+title_number: 26
+title_name: "INTERNAL REVENUE CODE"
+chapter_number: "64"
+chapter_name: "COLLECTION"
+section: "6304"
+citation: "26 U.S.C. § 6304"
+status: "current"
+release_point: "119-100"
+release_date: "2026-06-26"
+source: "official"
+source_url: "https://uscode.house.gov/download/releasepoints/us/pl/119/100/xml_usc26@119-100.zip"
+source_identifier: "/us/usc/t26/s6304"
+source_file: "data/legal/raw/us/code/title-26/usc26.xml"
+source_hash: "fceff9f66d444ff761ec727c99fd69444bdd175bea6db73d35c38e70023f31af"
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+retrieved_at: "2026-07-04"
+confidence: "official"
+tags: ["legal", "us-code"]
+---
+
+# 26 U.S.C. § 6304 - Fair tax collection practices
+
+## Text
+
+(a) Communication with the taxpayer Without the prior consent of the taxpayer given directly to the Secretary or the express permission of a court of competent jurisdiction, the Secretary may not communicate with a taxpayer in connection with the collection of any unpaid tax—
+
+(1) at any unusual time or place or a time or place known or which should be known to be inconvenient to the taxpayer;
+
+(2) if the Secretary knows the taxpayer is represented by any person authorized to practice before the Internal Revenue Service with respect to such unpaid tax and has knowledge of, or can readily ascertain, such person’s name and address, unless such person fails to respond within a reasonable period of time to a communication from the Secretary or unless such person consents to direct communication with the taxpayer; or
+
+(3) at the taxpayer’s place of employment if the Secretary knows or has reason to know that the taxpayer’s employer prohibits the taxpayer from receiving such communication.
+
+In the absence of knowledge of circumstances to the contrary, the Secretary shall assume that the convenient time for communicating with a taxpayer is after 8 a.m. and before 9 p.m., local time at the taxpayer’s location.
+
+(b) Prohibition of harassment and abuse The Secretary may not engage in any conduct the natural consequence of which is to harass, oppress, or abuse any person in connection with the collection of any unpaid tax. Without limiting the general application of the foregoing, the following conduct is a violation of this subsection:
+
+(1) The use or threat of use of violence or other criminal means to harm the physical person, reputation, or property of any person.
+
+(2) The use of obscene or profane language or language the natural consequence of which is to abuse the hearer or reader.
+
+(3) Causing a telephone to ring or engaging any person in telephone conversation repeatedly or continuously with intent to annoy, abuse, or harass any person at the called number.
+
+(4) Except as provided under rules similar to the rules in section 804 of the Fair Debt Collection Practices Act (15 U.S.C. 1692b), the placement of telephone calls without meaningful disclosure of the caller’s identity.
+
+(c) Civil action for violations of section For civil action for violations of this section, see section 7433.
+
+(Added Pub. L. 105–206, title III, § 3466(a), July 22, 1998, 112 Stat. 768.)
+
+## Notes
+
+Editorial Notes
+
+Prior ProvisionsA prior section 6304, act Aug. 16, 1954, ch. 736, 68A Stat. 776, related to a cross reference to sections 4504 and 4601 for collection under the Tariff Act of 1930, prior to repeal by Pub. L. 94–455, title XIX, § 1906(a)(18), (d)(1), Oct. 4, 1976, 90 Stat. 1825, 1835, effective on first day of first month which begins more than 90 days after Oct. 4, 1976.
+
+Statutory Notes and Related Subsidiaries
+
+Effective DatePub. L. 105–206, title III, § 3466(c), July 22, 1998, 112 Stat. 769, provided that: “The amendments made by this section [enacting this section] shall take effect on the date of the enactment of this Act [July 22, 1998].”

legal/us/code/title-26/chapter-64/section-6305.md

@@ -0,0 +1,63 @@
+---
+type: "LegalText"
+title: "26 U.S.C. § 6305"
+description: "Collection of certain liability"
+jurisdiction: "us"
+corpus: "united_states_code"
+kind: "code_section"
+title_number: 26
+title_name: "INTERNAL REVENUE CODE"
+chapter_number: "64"
+chapter_name: "COLLECTION"
+section: "6305"
+citation: "26 U.S.C. § 6305"
+status: "current"
+release_point: "119-100"
+release_date: "2026-06-26"
+source: "official"
+source_url: "https://uscode.house.gov/download/releasepoints/us/pl/119/100/xml_usc26@119-100.zip"
+source_identifier: "/us/usc/t26/s6305"
+source_file: "data/legal/raw/us/code/title-26/usc26.xml"
+source_hash: "f1b96d34f1fc3f9770d5351cd72f94e59bb8ed89718c7ce8e55f78cfd1fbf99e"
+raw_snapshot_hash: "a261f094809116f42a96648a3d5eee80fa010379d67412551c21dd5c900b27f4"
+text_hash: "ec2a66f20fb4a60a1ef8c9161a4359a0f4b8910c505b9f34a72eb0a1ae83cf39"
+retrieved_at: "2026-07-04"
+confidence: "official"
+tags: ["legal", "us-code"]
+---
+
+# 26 U.S.C. § 6305 - Collection of certain liability
+
+## Text
+
+(a) 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—
+
+(1) no interest or penalties shall be assessed or collected,
+
+(2) for such purposes, paragraphs (4), (6), and (8) of section 6334(a) (relating to property exempt from levy) shall not apply,
+
+(3) there shall be exempt from levy so much of the salary, wages, or other income of an individual as is being withheld therefrom in garnishment pursuant to a judgment entered by a court of competent jurisdiction for the support of his minor children,
+
+(4) in the case of the first assessment against an individual for delinquency under a court or administrative order against such individual for a particular person or persons, the collection shall be stayed for a period of 60 days immediately following notice and demand as described in section 6303, and
+
+(5) 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.
+
+(b) 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.)
+
+## Notes
+
+Editorial Notes
+
+References in TextSection 452(b) of the Social Security Act, referred to in subsec. (a), is classified to section 652(b) of Title 42, The Public Health and Welfare.
+
+Amendments1996—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. 97–35 inserted reference to administrative order. 1976—Subsecs. (a), (b). Pub. L. 94–455 struck out “or his delegate” after “Secretary” wherever appearing.
+
+Statutory Notes and Related Subsidiaries
+
+Effective Date of 1996 AmendmentPub. L. 104–193, title III, § 361(b), Aug. 22, 1996, 110 Stat. 2242, provided 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.
+
+Effective Date of 1981 AmendmentAmendment by Pub. L. 97–35 effective, except as otherwise specifically provided, on Oct. 1, 1981, see section 2336 of Pub. L. 97–35, set out as a note under section 651 of Title 42, The Public Health and Welfare.
+
+Effective DateSection effective Aug. 1, 1975, see section 101(f) of Pub. L. 93–647, set out as a note under section 651 of Title 42, the Public Health and Welfare.

legal/us/code/title-26/chapter-64/section-6306.md

@@ -0,0 +1,157 @@
+---
+type: "LegalText"
+title: "26 U.S.C. § 6306"
+description: "Qualified tax collection contracts"
+jurisdiction: "us"
+corpus: "united_states_code"
+kind: "code_section"
+title_number: 26
+title_name: "INTERNAL REVENUE CODE"
+chapter_number: "64"
+chapter_name: "COLLECTION"
+section: "6306"
+citation: "26 U.S.C. § 6306"
+status: "current"
+release_point: "119-100"
+release_date: "2026-06-26"
+source: "official"
+source_url: "https://uscode.house.gov/download/releasepoints/us/pl/119/100/xml_usc26@119-100.zip"
+source_identifier: "/us/usc/t26/s6306"
+source_file: "data/legal/raw/us/code/title-26/usc26.xml"
+source_hash: "5557b84a90f7a3e141a54136008e491f2a823485d50e1de6e5715c283e5b33a9"
+raw_snapshot_hash: "a261f094809116f42a96648a3d5eee80fa010379d67412551c21dd5c900b27f4"
+text_hash: "e0e27e99cfcedb69a796238a829e012791275a8bd3578d5386fd0cdd1bb856ba"
+retrieved_at: "2026-07-04"
+confidence: "official"
+tags: ["legal", "us-code"]
+---
+
+# 26 U.S.C. § 6306 - Qualified tax collection contracts
+
+## Text
+
+(a) In general Nothing in any provision of law shall be construed to prevent the Secretary from entering into a qualified tax collection contract.
+
+(b) Qualified tax collection contract For purposes of this section, the term “qualified tax collection contract” means any contract which—
+
+(1) is for the services of any person (other than an officer or employee of the Treasury Department)—
+
+(A) to locate and contact any taxpayer specified by the Secretary,
+
+(B) to request full payment from such taxpayer of an amount of Federal tax specified by the Secretary and, if such request cannot be met by the taxpayer, to offer the taxpayer an installment agreement providing for full payment of such amount during a period not to exceed 7 years, and
+
+(C) to obtain financial information specified by the Secretary with respect to such taxpayer,
+
+(2) prohibits each person providing such services under such contract from committing any act or omission which employees of the Internal Revenue Service are prohibited from committing in the performance of similar services,
+
+(3) prohibits subcontractors from—
+
+(A) having contacts with taxpayers,
+
+(B) providing quality assurance services, and
+
+(C) composing debt collection notices, and
+
+(4) permits subcontractors to perform other services only with the approval of the Secretary.
+
+(c) Collection of inactive tax receivables (1) In general Notwithstanding any other provision of law, the Secretary shall enter into one or more qualified tax collection contracts for the collection of all outstanding inactive tax receivables.
+
+(2) Inactive tax receivables For purposes of this section—
+
+(A) In general The term “inactive tax receivable” means any tax receivable if—
+
+(i) at any time after assessment, the Internal Revenue Service removes such receivable from the active inventory for lack of resources or inability to locate the taxpayer,
+
+(ii) more than 2 years has passed since assessment and such receivable has not been assigned for collection to any employee of the Internal Revenue Service, or
+
+(iii) in the case of a receivable which has been assigned for collection, more than 365 days have passed without interaction with the taxpayer or a third party for purposes of furthering the collection of such receivable.
+
+(B) Tax receivable The term “tax receivable” means any outstanding assessment which the Internal Revenue Service includes in potentially collectible inventory.
+
+(d) Certain tax receivables not eligible for collection under qualified tax collections contracts A tax receivable shall not be eligible for collection pursuant to a qualified tax collection contract if such receivable—
+
+(1) is subject to a pending or active offer-in-compromise or installment agreement,
+
+(2) is classified as an innocent spouse case,
+
+(3) involves a taxpayer identified by the Secretary as being—
+
+(A) deceased,
+
+(B) under the age of 18,
+
+(C) in a designated combat zone,
+
+(D) a victim of tax-related identity theft,
+
+(E) a taxpayer substantially all of whose income consists of disability insurance benefits under section 223 of the Social Security Act or supplemental security income benefits under title XVI of the Social Security Act (including supplemental security income benefits of the type described in section 1616 of such Act or section 212 of Public Law 93–66), or
+
+(F) a taxpayer who is an individual with adjusted gross income, as determined for the most recent taxable year for which such information is available, which does not exceed 200 percent of the applicable poverty level (as determined by the Secretary),
+
+(4) is currently under examination, litigation, criminal investigation, or levy, or
+
+(5) is currently subject to a proper exercise of a right of appeal under this title.
+
+(e) Fees The Secretary may retain and use—
+
+(1) an amount not in excess of 25 percent of the amount collected under any qualified tax collection contract for the costs of services performed under such contract, and
+
+(2) an amount not in excess of 25 percent of such amount collected to fund the special compliance personnel program account under section 6307.
+
+The Secretary shall keep adequate records regarding amounts so retained and used. The amount credited as paid by any taxpayer shall be determined without regard to this subsection.
+
+(f) No Federal liability The United States shall not be liable for any act or omission of any person performing services under a qualified tax collection contract.
+
+(g) Application of Fair Debt Collection Practices Act The provisions of the Fair Debt Collection Practices Act (15 U.S.C. 1692 et seq.) shall apply to any qualified tax collection contract, except to the extent superseded by section 6304, section 7602(c), or by any other provision of this title.
+
+(h) Contracting priority In contracting for the services of any person under this section, the Secretary shall utilize private collection contractors and debt collection centers on the schedule required under section 3711(g) of title 31, United States Code, including the technology and communications infrastructure established therein, to the extent such private collection contractors and debt collection centers are appropriate to carry out the purposes of this section.
+
+(i) Taxpayers in presidentially declared disaster areas The Secretary may prescribe procedures under which a taxpayer determined to be affected by a Federally declared disaster (as defined by section 165(i)(5)) may request—
+
+(1) relief from immediate collection measures by contractors under this section, and
+
+(2) a return of the inactive tax receivable to the inventory of the Internal Revenue Service to be collected by an employee thereof.
+
+(j) Report to Congress Not later than 90 days after the last day of each fiscal year (beginning with the first such fiscal year ending after the date of the enactment of this subsection), the Secretary shall submit to the Committee on Ways and Means of the House of Representatives and the Committee on Finance of the Senate a report with respect to qualified tax collection contracts under this section which shall include—
+
+(1) annually, with respect to such fiscal year—
+
+(A) the total number and amount of tax receivables provided to each contractor for collection under this section,
+
+(B) the total amounts collected (and amounts of installment agreements entered into under subsection (b)(1)(B)) with respect to each contractor and the collection costs incurred (directly and indirectly) by the Internal Revenue Service with respect to such amounts,
+
+(C) the impact of such contracts on the total number and amount of unpaid assessments, and on the number and amount of assessments collected by Internal Revenue Service personnel after initial contact by a contractor,
+
+(D) the amount of fees retained by the Secretary under subsection (e) and a description of the use of such funds, and
+
+(E) a disclosure safeguard report in a form similar to that required under section 6103(p)(5), and
+
+(2) biannually (beginning with the second report submitted under this subsection)—
+
+(A) an independent evaluation of contractor performance, and
+
+(B) a measurement plan that includes a comparison of the best practices used by the private collectors to the collection techniques used by the Internal Revenue Service and mechanisms to identify and capture information on successful collection techniques used by the contractors that could be adopted by the Internal Revenue Service.
+
+(k) Cross references (1) For damages for certain unauthorized collection actions by persons performing services under a qualified tax collection contract, see section 7433A.
+
+(2) For application of Taxpayer Assistance Orders to persons performing services under a qualified tax collection contract, see section 7811(g).
+
+(Added Pub. L. 108–357, title VIII, § 881(a)(1), Oct. 22, 2004, 118 Stat. 1625; amended Pub. L. 114–94, div. C, title XXXII, §§ 32102(a)–(c), (e), (f)(1), 32103(a), Dec. 4, 2015, 129 Stat. 1733–1736; Pub. L. 115–141, div. U, title IV, § 401(a)(351), Mar. 23, 2018, 132 Stat. 1201; Pub. L. 116–25, title I, § 1205(a)–(c), July 1, 2019, 133 Stat. 989.)
+
+## Notes
+
+Editorial Notes
+
+References in TextThe Social Security Act, referred to in subsec. (d)(3)(E), is act Aug. 14, 1935, ch. 531, 49 Stat. 620. Title XVI of the Act is classified generally to subchapter XVI (§ 1381 et seq.) of chapter 7 of Title 42, The Public Health and Welfare. Sections 223 and 1616 of the Act are classified to sections 423 and 1382e, respectively, of Title 42. For complete classification of this Act to the Code, see section 1305 of Title 42 and Tables. Section 212 of Public Law 93–66, referred to in subsec. (d)(3)(E), is set out as a note under section 1382 of Title 42, The Public Health and Welfare. The Fair Debt Collection Practices Act, referred to in subsec. (e), is title VIII of Pub. L. 90–321, as added by Pub. L. 95–109, Sept. 20, 1977, 91 Stat. 874, which is classified generally to subchapter V (§ 1692 et seq.) of chapter 41 of Title 15, Commerce and Trade. For complete classification of this Act to the Code, see Short Title note set out under section 1601 of Title 15 and Tables.
+
+Amendments2019—Subsec. (b)(1)(B). Pub. L. 116–25, § 1205(c), substituted “7 years” for “5 years”. Subsec. (c)(2)(A)(ii). Pub. L. 116–25, § 1205(b), substituted “more than 2 years has passed since assessment” for “more than ⅓ of the period of the applicable statute of limitation has lapsed”. Subsec. (d)(3)(E), (F). Pub. L. 116–25, § 1205(a), added subpars. (E) and (F). 2018—Subsec. (e)(2). Pub. L. 115–141, § 401(a)(351), made technical amendment to directory language of Pub. L. 114–94, § 32103(a). See 2015 Amendment note below. 2015—Subsec. (c). Pub. L. 114–94, § 32102(a), added subsec. (c). Former subsec. (c) redesignated (e). Subsec. (d). Pub. L. 114–94, § 32102(b), added subsec. (d). Former subsec. (d) redesignated (f). Subsec. (e). Pub. L. 114–94, § 32102(a), (b), successively redesignated subsec. (c) as (d) and then as (e). Former subsec. (e) redesignated (g). Subsec. (e)(2). Pub. L. 114–94, § 32103(a), as amended by Pub. L. 115–141, § 401(a)(351), substituted “to fund the special compliance personnel program account under section 6307” for “for collection enforcement activities of the Internal Revenue Service”. Subsec. (f). Pub. L. 114–94, § 32102(a), (b), successively redesignated subsec. (d) as (e) and then as (f). Former subsec. (f) redesignated (k). Subsec. (g). Pub. L. 114–94, § 32102(a), (b), successively redesignated subsec. (e) as (f) and then as (g). Subsec. (h). Pub. L. 114–94, § 32102(c), added subsec. (h). Subsec. (i). Pub. L. 114–94, § 32102(e), added subsec. (i). Subsec. (j). Pub. L. 114–94, § 32102(f)(1), added subsec. (j). Subsec. (k). Pub. L. 114–94, § 32102(a), (b), (c), (e), (f)(1), successively redesignated subsec. (f) as (g), (h), (i), (j), and then (k).
+
+Statutory Notes and Related Subsidiaries
+
+Effective Date of 2019 AmendmentPub. L. 116–25, title I, § 1205(e), July 1, 2019, 133 Stat. 989, provided that: “(1) In general.—Except as otherwise provided in this subsection, the amendments made by this section [amending this section and section 6307 of this title] shall apply to tax receivables identified by the Secretary (or the Secretary’s delegate) after December 31, 2020. “(2) Maximum length of installment agreements.—The amendment made by subsection (c) [amending this section] shall apply to contracts entered into after the date of the enactment of this Act [July 1, 2019]. “(3) Use of special compliance personnel program account.—The amendment made by subsection (d) [amending section 6307 of this title] shall apply to amounts expended from the special compliance personnel program account after the date of the enactment of this Act.”
+
+Effective Date of 2015 AmendmentPub. L. 114–94, div. C, title XXXII, § 32102(g)(1), (2), Dec. 4, 2015, 129 Stat. 1736, provided that: “(1) In general.—The amendments made by subsections (a) and (b) [amending this section] shall apply to tax receivables identified by the Secretary [probably means Secretary of the Treasury] after the date of the enactment of this Act [Dec. 4, 2015]. “(2) Contracting priority.—The Secretary shall begin entering into contracts and agreements as described in the amendment made by subsection (c) [amending this section] within 3 months after the date of the enactment of this Act.” Pub. L. 114–94, div. C, title XXXII, § 32102(g)(4), Dec. 4, 2015, 129 Stat. 1736, provided that: “The amendments made by subsections (e) and (f) [amending this section and repealing provisions formerly set out as a note under this section] shall take effect on the date of the enactment of this Act [Dec. 4, 2015].” Pub. L. 114–94, div. C, title XXXII, § 32103(d), Dec. 4, 2015, 129 Stat. 1738, provided that: “The amendment made by subsection (a) [amending this section] shall apply to amounts collected and retained by the Secretary [probably means Secretary of the Treasury] after the date of the enactment of this Act [Dec. 4, 2015].”
+
+Effective DatePub. L. 108–357, title VIII, § 881(f), Oct. 22, 2004, 118 Stat. 1627, provided that: “The amendments made to [by] this section [enacting this section and section 7433A of this title, amending sections 7809 and 7811 of this title, and amending provisions set out as a note under section 7804 of this title] shall take effect on the date of the enactment of this Act [Oct. 22, 2004].”
+
+Biennial ReportPub. L. 108–357, title VIII, § 881(e), Oct. 22, 2004, 118 Stat. 1627, directed the Secretary of the Treasury to biennially submit (beginning in 2005) to the Committee on Finance of the Senate and the Committee on Ways and Means of the House of Representatives a report with respect to qualified tax collection contracts under this section, prior to repeal by Pub. L. 114–94, div. C, title XXXII, § 32102(f)(2), Dec. 4, 2015, 129 Stat. 1736.

legal/us/code/title-26/chapter-64/section-6307.md

@@ -0,0 +1,75 @@
+---
+type: "LegalText"
+title: "26 U.S.C. § 6307"
+description: "Special compliance personnel program account"
+jurisdiction: "us"
+corpus: "united_states_code"
+kind: "code_section"
+title_number: 26
+title_name: "INTERNAL REVENUE CODE"
+chapter_number: "64"
+chapter_name: "COLLECTION"
+section: "6307"
+citation: "26 U.S.C. § 6307"
+status: "current"
+release_point: "119-100"
+release_date: "2026-06-26"
+source: "official"
+source_url: "https://uscode.house.gov/download/releasepoints/us/pl/119/100/xml_usc26@119-100.zip"
+source_identifier: "/us/usc/t26/s6307"
+source_file: "data/legal/raw/us/code/title-26/usc26.xml"
+source_hash: "2ee9c842a0d2d015df6af3d9e91bde882f80b4d7cba745b37a3f68fe92d7531c"
+raw_snapshot_hash: "a261f094809116f42a96648a3d5eee80fa010379d67412551c21dd5c900b27f4"
+text_hash: "51e047a7f6fc00f57320809551aacfca36af36db859319adc588619cdb3327c9"
+retrieved_at: "2026-07-04"
+confidence: "official"
+tags: ["legal", "us-code"]
+---
+
+# 26 U.S.C. § 6307 - Special compliance personnel program account
+
+## Text
+
+(a) Establishment of a special compliance personnel program account The Secretary shall establish an account within the Department for carrying out a program consisting of the hiring, training, and employment of special compliance personnel, and shall transfer to such account from time to time amounts retained by the Secretary under section 6306(e)(2).
+
+(b) Restrictions The program described in subsection (a) shall be subject to the following restrictions:
+
+(1) No funds shall be transferred to such account except as described in subsection (a).
+
+(2) No other funds from any other source shall be expended for special compliance personnel employed under such program.
+
+(3) Notwithstanding any other authority, the Secretary is prohibited from spending funds out of such account for other than program costs.
+
+(c) Reporting Not later than March of each year, the Commissioner of Internal Revenue shall submit a report to the Committees on Finance and Appropriations of the Senate and the Committees on Ways and Means and Appropriations of the House of Representatives consisting of the following:
+
+(1) For the preceding fiscal year, all funds received in the account established under subsection (a), administrative and program costs for the program described in such subsection, the number of special compliance personnel hired and employed under the program, and the amount of revenue actually collected by such personnel.
+
+(2) For the current fiscal year, all actual and estimated funds received or to be received in the account, all actual and estimated administrative and program costs, the number of all actual and estimated special compliance personnel hired and employed under the program, and the actual and estimated revenue actually collected or to be collected by such personnel.
+
+(3) For the following fiscal year, an estimate of all funds to be received in the account, all estimated administrative and program costs, the estimated number of special compliance personnel hired and employed under the program, and the estimated revenue to be collected by such personnel.
+
+(d) Definitions For purposes of this section—
+
+(1) Special compliance personnel The term “special compliance personnel” means individuals employed by the Internal Revenue Service as field function collection officers or in a similar position, or employed to collect taxes using the automated collection system or an equivalent replacement system.
+
+(2) Program costs The term “program costs” means—
+
+(A) total salaries (including locality pay and bonuses), benefits, and employment taxes for special compliance personnel employed or trained under the program described in subsection (a),
+
+(B) direct overhead costs, salaries, benefits, and employment taxes relating to support staff, rental payments, office equipment and furniture, travel, data processing services, vehicle costs, utilities, communications, software, technology, postage, printing and reproduction, supplies and materials, lands and structures, insurance claims, and indemnities for special compliance personnel hired and employed under this section, and
+
+(C) reimbursement of the Internal Revenue Service or other government agencies for the cost of administering the qualified tax collection program under section 6306.
+
+For purposes of subparagraph (B), the cost of management and supervision of special compliance personnel shall be taken into account as direct overhead costs to the extent such costs, when included in total program costs under this paragraph, do not represent more than 10 percent of such total costs.
+
+(Added Pub. L. 114–94, div. C, title XXXII, § 32103(b), Dec. 4, 2015, 129 Stat. 1736; amended Pub. L. 116–25, title I, § 1205(d), July 1, 2019, 133 Stat. 989.)
+
+## Notes
+
+Editorial Notes
+
+Amendments2019—Subsec. (b)(2). Pub. L. 116–25, § 1205(d)(1)(A), substituted period for “, and no funds from such account shall be expended for the hiring of any personnel other than special compliance personnel.” Subsec. (b)(3). Pub. L. 116–25, § 1205(d)(1)(B), substituted “for other than program costs.” for “for any purpose other than for costs under such program associated with the employment of special compliance personnel and the retraining and reassignment of current noncollections personnel as special compliance personnel, and to reimburse the Internal Revenue Service or other government agencies for the cost of administering qualified tax collection contracts under section 6306.” Subsec. (d)(2)(B). Pub. L. 116–25, § 1205(d)(2), substituted “communications, software, technology” for “telecommunications”. Subsec. (d)(2)(C). Pub. L. 116–25, § 1205(d)(3), added subpar. (C).
+
+Statutory Notes and Related Subsidiaries
+
+Effective Date of 2019 AmendmentAmendment by Pub. L. 116–25 applicable to amounts expended from the special compliance personnel program account after July 1, 2019, see section 1205(e)(3) of Pub. L. 116–25, set out in a note under section 6306 of this title.

legal/us/code/title-26/chapter-64/section-6311.md

@@ -0,0 +1,109 @@
+---
+type: "LegalText"
+title: "26 U.S.C. § 6311"
+description: "Payment of tax by commercially acceptable means"
+jurisdiction: "us"
+corpus: "united_states_code"
+kind: "code_section"
+title_number: 26
+title_name: "INTERNAL REVENUE CODE"
+chapter_number: "64"
+chapter_name: "COLLECTION"
+section: "6311"
+citation: "26 U.S.C. § 6311"
+status: "current"
+release_point: "119-100"
+release_date: "2026-06-26"
+source: "official"
+source_url: "https://uscode.house.gov/download/releasepoints/us/pl/119/100/xml_usc26@119-100.zip"
+source_identifier: "/us/usc/t26/s6311"
+source_file: "data/legal/raw/us/code/title-26/usc26.xml"
+source_hash: "c966b086b5ae6da59e1ff51c502d9b4c3e00e1472587c61f286eb2ff514a6f20"
+raw_snapshot_hash: "a261f094809116f42a96648a3d5eee80fa010379d67412551c21dd5c900b27f4"
+text_hash: "732999a19ec93d89d26b5b8567dc3d6e1f103aa98b146635952fafc54919a989"
+retrieved_at: "2026-07-04"
+confidence: "official"
+tags: ["legal", "us-code"]
+---
+
+# 26 U.S.C. § 6311 - Payment of tax by commercially acceptable means
+
+## Text
+
+(a) Authority to receive It shall be lawful for the Secretary to receive for internal revenue taxes (or in payment for internal revenue stamps) any commercially acceptable means that the Secretary deems appropriate to the extent and under the conditions provided in regulations prescribed by the Secretary.
+
+(b) Ultimate liability If a check, money order, or other method of payment, including payment by credit card, debit card, or charge card so received is not duly paid, or is paid and subsequently charged back to the Secretary, the person by whom such check, or money order, or other method of payment has been tendered shall remain liable for the payment of the tax or for the stamps, and for all legal penalties and additions, to the same extent as if such check, money order, or other method of payment had not been tendered.
+
+(c) Liability of banks and others If any certified, treasurer’s, or cashier’s check (or other guaranteed draft), or any money order, or any other means of payment that has been guaranteed by a financial institution (such as a credit card, debit card, or charge card transaction which has been guaranteed expressly by a financial institution) so received is not duly paid, the United States shall, in addition to its right to exact payment from the party originally indebted therefor, have a lien for—
+
+(1) the amount of such check (or draft) upon all assets of the financial institution on which drawn,
+
+(2) the amount of such money order upon all the assets of the issuer thereof, or
+
+(3) the guaranteed amount of any other transaction upon all the assets of the institution making such guarantee,
+
+and such amount shall be paid out of such assets in preference to any other claims whatsoever against such financial institution, issuer, or guaranteeing institution, except the necessary costs and expenses of administration and the reimbursement of the United States for the amount expended in the redemption of the circulating notes of such financial institution.
+
+(d) Payment by other means (1) Authority to prescribe regulations The Secretary shall prescribe such regulations as the Secretary deems necessary to receive payment by commercially acceptable means, including regulations that—
+
+(A) specify which methods of payment by commercially acceptable means will be acceptable,
+
+(B) specify when payment by such means will be considered received,
+
+(C) identify types of nontax matters related to payment by such means that are to be resolved by persons ultimately liable for payment and financial intermediaries, without the involvement of the Secretary, and
+
+(D) ensure that tax matters will be resolved by the Secretary, without the involvement of financial intermediaries.
+
+(2) Authority to enter into contracts Notwithstanding section 3718(f) of title 31, United States Code, the Secretary is authorized to enter into contracts to obtain services related to receiving payment by other means where cost beneficial to the Government. The Secretary may not pay any fee or provide any other consideration under any such contract for the use of credit, debit, or charge cards for the payment of taxes imposed by subtitle A. The preceding sentence shall not apply to the extent that the Secretary ensures that any such fee or other consideration is fully recouped by the Secretary in the form of fees paid to the Secretary by persons paying taxes imposed under subtitle A with credit, debit, or charge cards pursuant to such contract. Notwithstanding the preceding sentence, the Secretary shall seek to minimize the amount of any fee or other consideration that the Secretary pays under any such contract.
+
+(3) Special provisions for use of credit cards If use of credit cards is accepted as a method of payment of taxes pursuant to subsection (a)—
+
+(A) a payment of internal revenue taxes (or a payment for internal revenue stamps) by a person by use of a credit card shall not be subject to section 161 of the Truth in Lending Act (15 U.S.C. 1666), or to any similar provisions of State law, if the error alleged by the person is an error relating to the underlying tax liability, rather than an error relating to the credit card account such as a computational error or numerical transposition in the credit card transaction or an issue as to whether the person authorized payment by use of the credit card,
+
+(B) a payment of internal revenue taxes (or a payment for internal revenue stamps) shall not be subject to section 170 of the Truth in Lending Act (15 U.S.C. 1666i), or to any similar provisions of State law,
+
+(C) a payment of internal revenue taxes (or a payment for internal revenue stamps) by a person by use of a debit card shall not be subject to section 908 of the Electronic Fund Transfer Act (15 U.S.C. 1693f), or to any similar provisions of State law, if the error alleged by the person is an error relating to the underlying tax liability, rather than an error relating to the debit card account such as a computational error or numerical transposition in the debit card transaction or an issue as to whether the person authorized payment by use of the debit card,
+
+(D) the term “creditor” under section 103(g) of the Truth in Lending Act (15 U.S.C. 1602(g)) shall not include the Secretary with respect to credit card transactions in payment of internal revenue taxes (or payment for internal revenue stamps), and
+
+(E) notwithstanding any other provision of law to the contrary, in the case of payment made by credit card or debit card transaction of an amount owed to a person as the result of the correction of an error under section 161 of the Truth in Lending Act (15 U.S.C. 1666) or section 908 of the Electronic Fund Transfer Act (15 U.S.C. 1693f), the Secretary is authorized to provide such amount to such person as a credit to that person’s credit card or debit card account through the applicable credit card or debit card system.
+
+(e) Confidentiality of information (1) In general Except as otherwise authorized by this subsection, no person may use or disclose any information relating to credit or debit card transactions obtained pursuant to section 6103(k)(9) other than for purposes directly related to the processing of such transactions, or the billing or collection of amounts charged or debited pursuant thereto.
+
+(2) Exceptions (A) Debit or credit card issuers or others acting on behalf of such issuers may also use and disclose such information for purposes directly related to servicing an issuer’s accounts.
+
+(B) Debit or credit card issuers or others directly involved in the processing of credit or debit card transactions or the billing or collection of amounts charged or debited thereto may also use and disclose such information for purposes directly related to—
+
+(i) statistical risk and profitability assessment;
+
+(ii) transferring receivables, accounts, or interest therein;
+
+(iii) auditing the account information;
+
+(iv) complying with Federal, State, or local law; and
+
+(v) properly authorized civil, criminal, or regulatory investigation by Federal, State, or local authorities.
+
+(3) Procedures Use and disclosure of information under this paragraph shall be made only to the extent authorized by written procedures promulgated by the Secretary.
+
+(4) Cross reference For provision providing for civil damages for violation of paragraph (1), see section 7431.
+
+(Aug. 16, 1954, ch. 736, 68A Stat. 777; Pub. L. 94–455, title XIX, § 1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1834; Pub. L. 98–369, div. A, title IV, § 448(a), July 18, 1984, 98 Stat. 817; Pub. L. 105–34, title XII, § 1205(a), Aug. 5, 1997, 111 Stat. 995; Pub. L. 105–206, title VI, § 6012(b)(1), July 22, 1998, 112 Stat. 819; Pub. L. 105–277, div. J, title IV, § 4003(k), Oct. 21, 1998, 112 Stat. 2681–910; Pub. L. 115–141, div. U, title IV, § 401(a)(280), Mar. 23, 2018, 132 Stat. 1197; Pub. L. 116–25, title II, § 2303, July 1, 2019, 133 Stat. 1013.)
+
+## Notes
+
+Editorial Notes
+
+Amendments2019—Subsec. (d)(2). Pub. L. 116–25 inserted at end “The preceding sentence shall not apply to the extent that the Secretary ensures that any such fee or other consideration is fully recouped by the Secretary in the form of fees paid to the Secretary by persons paying taxes imposed under subtitle A with credit, debit, or charge cards pursuant to such contract. Notwithstanding the preceding sentence, the Secretary shall seek to minimize the amount of any fee or other consideration that the Secretary pays under any such contract.” 2018—Subsec. (d)(3)(D). Pub. L. 115–141 substituted “section 103(g)” for “section 103(f)” and “1602(g)” for “1602(f)”. 1998—Subsec. (d)(2). Pub. L. 105–277 substituted “under any such contract for the use of credit, debit, or charge cards for the payment of taxes imposed by subtitle A” for “under such contracts”. Subsec. (e)(1). Pub. L. 105–206 substituted “section 6103(k)(9)” for “section 6103(k)(8)”. 1997—Pub. L. 105–34 amended section catchline and text generally, substituting provisions relating to payment of tax by commercially acceptable means for provisions consisting of subsecs. (a) and (b) relating to payment by check or money order and liability if a check or money order received is not duly paid. 1984—Subsec. (b)(2). Pub. L. 98–369 substituted “or cashier’s check (or other guaranteed draft)” for “or cashier’s check”, “the amount of such check (or draft)” for “the amount of such check”, and “the financial institution” for “the bank or trust company”, and substituted “such financial institution” for “such bank” in two places. 1976—Subsec. (a). Pub. L. 94–455 struck out “or his delegate” after “Secretary” wherever appearing.
+
+Statutory Notes and Related Subsidiaries
+
+Effective Date of 1998 AmendmentsAmendment by Pub. L. 105–277 effective as if included in the provision of the Taxpayer Relief Act of 1997, Pub. L. 105–34, to which such amendment relates, see section 4003(l) of Pub. L. 105–277, set out as a note under section 86 of this title. Amendment by Pub. L. 105–206 effective, except as otherwise provided, as if included in the provisions of the Taxpayer Relief Act of 1997, Pub. L. 105–34, to which such amendment relates, see section 6024 of Pub. L. 105–206, set out as a note under section 1 of this title.
+
+Effective Date of 1997 AmendmentAmendment by Pub. L. 105–34 effective on the day 9 months after Aug. 5, 1997, see section 1205(d) of Pub. L. 105–34, set out as a note under section 6103 of this title.
+
+Effective Date of 1984 AmendmentPub. L. 98–369, div. A, title IV, § 448(b), July 18, 1984, 98 Stat. 818, provided that: “The amendments made by subsection (a) [amending this section] shall take effect on the date of the enactment of this Act [July 18, 1984].”
+
+RegulationsPub. L. 105–206, title III, § 3703, July 22, 1998, 112 Stat. 777, provided that: “The Secretary of the Treasury or the Secretary’s delegate shall establish such rules, regulations, and procedures as are necessary to allow payment of taxes by check or money order made payable to the United States Treasury.”
+
+Required Notice of Certain PaymentsPub. L. 104–168, title XII, § 1202, July 30, 1996, 110 Stat. 1470, provided that: “If any payment is received by the Secretary of the Treasury or his delegate from any taxpayer and the Secretary cannot associate such payment with such taxpayer, the Secretary shall make reasonable efforts to notify the taxpayer of such inability within 60 days after the receipt of such payment.”

legal/us/code/title-26/chapter-64/section-6312.md

@@ -0,0 +1,39 @@
+---
+type: "LegalText"
+title: "26 U.S.C. § 6312"
+description: "Repealed. Pub. L. 92–5, title I, § 4(a)(2), Mar. 17, 1971, 85 Stat. 5]"
+jurisdiction: "us"
+corpus: "united_states_code"
+kind: "code_section"
+title_number: 26
+title_name: "INTERNAL REVENUE CODE"
+chapter_number: "64"
+chapter_name: "COLLECTION"
+section: "6312"
+citation: "26 U.S.C. § 6312"
+status: "current"
+release_point: "119-100"
+release_date: "2026-06-26"
+source: "official"
+source_url: "https://uscode.house.gov/download/releasepoints/us/pl/119/100/xml_usc26@119-100.zip"
+source_identifier: "/us/usc/t26/s6312"
+source_file: "data/legal/raw/us/code/title-26/usc26.xml"
+source_hash: "0d9743e4a05d39c5d1c3ea1e86fd5dd54985c7bc36eca5dfce08da849247d997"
+raw_snapshot_hash: "a261f094809116f42a96648a3d5eee80fa010379d67412551c21dd5c900b27f4"
+text_hash: "c9c3f72684b085ea4d5c6e7cd602cb02ad44fc5ffd625999ecd755b41ea364e9"
+retrieved_at: "2026-07-04"
+confidence: "official"
+tags: ["legal", "us-code"]
+---
+
+# 26 U.S.C. § 6312 - Repealed. Pub. L. 92–5, title I, § 4(a)(2), Mar. 17, 1971, 85 Stat. 5]
+
+## Notes
+
+Section, act Aug. 16, 1954, ch. 736, 68A Stat. 777, permitted the Secretary to receive Treasury bills, notes and certificates of indebtedness issued by the United States in payment of any internal revenue taxes or stamps.
+
+Statutory Notes and Related Subsidiaries
+
+Effective Date of RepealPub. L. 92–5, title I, § 4(a), Mar. 17, 1971, 85 Stat. 5, provided that the repeal of this section is effective with respect to obligations issued after Mar. 3, 1971.
+
+RepealsPub. L. 92–5, title I, § 4(a)(2), Mar. 17, 1971, 85 Stat. 5, which repealed this section and provided for the effective date of that repeal, was itself repealed by Pub. L. 97–258, § 5(b), Sept. 13, 1982, 96 Stat. 1068, 1081.

legal/us/code/title-26/chapter-64/section-6313.md

@@ -0,0 +1,41 @@
+---
+type: "LegalText"
+title: "26 U.S.C. § 6313"
+description: "Fractional parts of a cent"
+jurisdiction: "us"
+corpus: "united_states_code"
+kind: "code_section"
+title_number: 26
+title_name: "INTERNAL REVENUE CODE"
+chapter_number: "64"
+chapter_name: "COLLECTION"
+section: "6313"
+citation: "26 U.S.C. § 6313"
+status: "current"
+release_point: "119-100"
+release_date: "2026-06-26"
+source: "official"
+source_url: "https://uscode.house.gov/download/releasepoints/us/pl/119/100/xml_usc26@119-100.zip"
+source_identifier: "/us/usc/t26/s6313"
+source_file: "data/legal/raw/us/code/title-26/usc26.xml"
+source_hash: "f3269d9e28b5524082f87d9d169aa454a5e7eb3a1cd15831a56ce58d80b0079e"
+raw_snapshot_hash: "a261f094809116f42a96648a3d5eee80fa010379d67412551c21dd5c900b27f4"
+text_hash: "9aebd7b52451527c18eb1c9928a6e13d3d2ec5e49f10d1e8f8ee3fff295472a4"
+retrieved_at: "2026-07-04"
+confidence: "official"
+tags: ["legal", "us-code"]
+---
+
+# 26 U.S.C. § 6313 - Fractional parts of a cent
+
+## Text
+
+In the payment of any tax imposed by this title, a fractional part of a cent shall be disregarded unless it amounts to one-half cent or more, in which case it shall be increased to 1 cent.
+
+(Aug. 16, 1954, ch. 736, 68A Stat. 778; Pub. L. 94–455, title XIX, § 1906(a)(19), Oct. 4, 1976, 90 Stat. 1825.)
+
+## Notes
+
+Editorial Notes
+
+Amendments1976—Pub. L. 94–455 struck out “not payable by stamp” after “title”.

legal/us/code/title-26/chapter-64/section-6314.md

@@ -0,0 +1,51 @@
+---
+type: "LegalText"
+title: "26 U.S.C. § 6314"
+description: "Receipt for taxes"
+jurisdiction: "us"
+corpus: "united_states_code"
+kind: "code_section"
+title_number: 26
+title_name: "INTERNAL REVENUE CODE"
+chapter_number: "64"
+chapter_name: "COLLECTION"
+section: "6314"
+citation: "26 U.S.C. § 6314"
+status: "current"
+release_point: "119-100"
+release_date: "2026-06-26"
+source: "official"
+source_url: "https://uscode.house.gov/download/releasepoints/us/pl/119/100/xml_usc26@119-100.zip"
+source_identifier: "/us/usc/t26/s6314"
+source_file: "data/legal/raw/us/code/title-26/usc26.xml"
+source_hash: "588d31e3c3e4c8b3c4e4033dbfc4b24bcd57cdeb6a7c04036cba8862cf9f0ee2"
+raw_snapshot_hash: "a261f094809116f42a96648a3d5eee80fa010379d67412551c21dd5c900b27f4"
+text_hash: "4327a440ef7c0daf8e5b168a93b938f69d498f0f252ef334f28bf9fa0c33e6d2"
+retrieved_at: "2026-07-04"
+confidence: "official"
+tags: ["legal", "us-code"]
+---
+
+# 26 U.S.C. § 6314 - Receipt for taxes
+
+## Text
+
+(a) General rule The Secretary shall, upon request, give receipts for all sums collected by him, excepting only when the same are in payment for stamps sold and delivered; but no receipt shall be issued in lieu of a stamp representing a tax.
+
+(b) Duplicate receipts for payment of estate taxes The Secretary shall, upon request, give to the person paying the tax under chapter 11 (relating to the estate tax) duplicate receipts, either of which shall be sufficient evidence of such payment, and shall entitle the executor to be credited and allowed the amount thereof by any court having jurisdiction to audit or settle his accounts.
+
+(c) Cross references (1) For receipt required to be furnished by employer to employee with respect to employment taxes, see section 6051.
+
+(2) For receipt of discharge of fiduciary from personal liability, see section 2204.
+
+(Aug. 16, 1954, ch. 736, 68A Stat. 778; Pub. L. 91–614, title I, § 101(d)(2), Dec. 31, 1970, 84 Stat. 1837; Pub. L. 94–455, title XIX, § 1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1834.)
+
+## Notes
+
+Editorial Notes
+
+Amendments1976—Pub. L. 94–455 struck out “or his delegate” after “Secretary” wherever appearing. 1970—Subsec. (c)(2). Pub. L. 91–614 substituted “fiduciary” for “executor”.
+
+Statutory Notes and Related Subsidiaries
+
+Effective Date of 1970 AmendmentAmendment by Pub. L. 91–614 applicable with respect to decedents dying after Dec. 31, 1970, see section 101(j) of Pub. L. 91–614, set out as a note under section 2032 of this title.

legal/us/code/title-26/chapter-64/section-6315.md

@@ -0,0 +1,35 @@
+---
+type: "LegalText"
+title: "26 U.S.C. § 6315"
+description: "Payments of estimated income tax"
+jurisdiction: "us"
+corpus: "united_states_code"
+kind: "code_section"
+title_number: 26
+title_name: "INTERNAL REVENUE CODE"
+chapter_number: "64"
+chapter_name: "COLLECTION"
+section: "6315"
+citation: "26 U.S.C. § 6315"
+status: "current"
+release_point: "119-100"
+release_date: "2026-06-26"
+source: "official"
+source_url: "https://uscode.house.gov/download/releasepoints/us/pl/119/100/xml_usc26@119-100.zip"
+source_identifier: "/us/usc/t26/s6315"
+source_file: "data/legal/raw/us/code/title-26/usc26.xml"
+source_hash: "08937e626190126181a025fb31eefec4fc99168a4efe08d785259eb2fbd2c0b6"
+raw_snapshot_hash: "a261f094809116f42a96648a3d5eee80fa010379d67412551c21dd5c900b27f4"
+text_hash: "9cce5f04108f621eb3a562f44304c6284f34c4f9c8b9bab4deb849c1982df75e"
+retrieved_at: "2026-07-04"
+confidence: "official"
+tags: ["legal", "us-code"]
+---
+
+# 26 U.S.C. § 6315 - Payments of estimated income tax
+
+## Text
+
+Payment of the estimated income tax, or any installment thereof, shall be considered payment on account of the income taxes imposed by subtitle A for the taxable year.
+
+(Aug. 16, 1954, ch. 736, 68A Stat. 778.)

legal/us/code/title-26/chapter-64/section-6316.md

@@ -0,0 +1,41 @@
+---
+type: "LegalText"
+title: "26 U.S.C. § 6316"
+description: "Payment by foreign currency"
+jurisdiction: "us"
+corpus: "united_states_code"
+kind: "code_section"
+title_number: 26
+title_name: "INTERNAL REVENUE CODE"
+chapter_number: "64"
+chapter_name: "COLLECTION"
+section: "6316"
+citation: "26 U.S.C. § 6316"
+status: "current"
+release_point: "119-100"
+release_date: "2026-06-26"
+source: "official"
+source_url: "https://uscode.house.gov/download/releasepoints/us/pl/119/100/xml_usc26@119-100.zip"
+source_identifier: "/us/usc/t26/s6316"
+source_file: "data/legal/raw/us/code/title-26/usc26.xml"
+source_hash: "e36e2662a22dec137fe8a0ff6daea526f640ced3e8e39b940b31eaa9f00b0278"
+raw_snapshot_hash: "a261f094809116f42a96648a3d5eee80fa010379d67412551c21dd5c900b27f4"
+text_hash: "a89a76b59f9a72133fbfc8fb43a42609f046a195e1380da3adcc18d745a7504c"
+retrieved_at: "2026-07-04"
+confidence: "official"
+tags: ["legal", "us-code"]
+---
+
+# 26 U.S.C. § 6316 - Payment by foreign currency
+
+## Text
+
+The Secretary is authorized in his discretion to allow payment of taxes in the currency of a foreign country under such circumstances and subject to such conditions as the Secretary may by regulations prescribe.
+
+(Aug. 16, 1954, ch. 736, 68A Stat. 778; Pub. L. 94–455, title XIX, § 1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1834.)
+
+## Notes
+
+Editorial Notes
+
+Amendments1976—Pub. L. 94–455 struck out “or his delegate” after “Secretary” in two places.

legal/us/code/title-26/chapter-64/section-6317.md

@@ -0,0 +1,49 @@
+---
+type: "LegalText"
+title: "26 U.S.C. § 6317"
+description: "Payments of Federal unemployment tax for calendar quarter"
+jurisdiction: "us"
+corpus: "united_states_code"
+kind: "code_section"
+title_number: 26
+title_name: "INTERNAL REVENUE CODE"
+chapter_number: "64"
+chapter_name: "COLLECTION"
+section: "6317"
+citation: "26 U.S.C. § 6317"
+status: "current"
+release_point: "119-100"
+release_date: "2026-06-26"
+source: "official"
+source_url: "https://uscode.house.gov/download/releasepoints/us/pl/119/100/xml_usc26@119-100.zip"
+source_identifier: "/us/usc/t26/s6317"
+source_file: "data/legal/raw/us/code/title-26/usc26.xml"
+source_hash: "c6c213915ce56a81a7ac9d594538c0c97b29e06562cbb4de4b19a4001879b2c5"
+raw_snapshot_hash: "a261f094809116f42a96648a3d5eee80fa010379d67412551c21dd5c900b27f4"
+text_hash: "30ed77d7e9a7dbef81e8e3d0d0d13dc3d66f4c200be3779d39ddd0c595e7f5b6"
+retrieved_at: "2026-07-04"
+confidence: "official"
+tags: ["legal", "us-code"]
+---
+
+# 26 U.S.C. § 6317 - Payments of Federal unemployment tax for calendar quarter
+
+## Text
+
+Payment of Federal unemployment tax for a calendar quarter or other period within a calendar year pursuant to section 6157 shall be considered payment on account of the tax imposed by chapter 23 of such calendar year.
+
+(Added Pub. L. 91–53, § 2(c), Aug. 7, 1969, 83 Stat. 92; amended Pub. L. 98–76, title II, § 231(b)(2)(B), Aug. 12, 1983, 97 Stat. 429; Pub. L. 100–647, title VII, § 7106(c)(3), Nov. 10, 1988, 102 Stat. 3773.)
+
+## Notes
+
+Editorial Notes
+
+Amendments1988—Pub. L. 100–647 struck out “or tax imposed by section 3321” after “unemployment tax” and “and 23A, as the case may be,” after “chapter 23”. 1983—Pub. L. 98–76 inserted “or tax imposed by section 3321” after “Federal unemployment tax”, and substituted “chapter 23 and 23A, as the case may be,” for “chapter 23”.
+
+Statutory Notes and Related Subsidiaries
+
+Effective Date of 1988 AmendmentAmendment by Pub. L. 100–647 applicable to remuneration paid after Dec. 31, 1988, see section 7106(d) of Pub. L. 100–647, set out as a note under section 3321 of this title.
+
+Effective Date of 1983 AmendmentAmendment by Pub. L. 98–76 applicable to remuneration paid after June 30, 1986, see section 231(d) of Pub. L. 98–76, set out as an Effective Date note under section 3321 of this title.
+
+Effective DateSection applicable with respect to calendar years beginning after Dec. 31, 1969, see section 4(a) of Pub. L. 91–53, set out as a note under section 6157 of this title.

legal/us/code/title-26/chapter-64/section-6320.md

@@ -0,0 +1,81 @@
+---
+type: "LegalText"
+title: "26 U.S.C. § 6320"
+description: "Notice and opportunity for hearing upon filing of notice of lien"
+jurisdiction: "us"
+corpus: "united_states_code"
+kind: "code_section"
+title_number: 26
+title_name: "INTERNAL REVENUE CODE"
+chapter_number: "64"
+chapter_name: "COLLECTION"
+section: "6320"
+citation: "26 U.S.C. § 6320"
+status: "current"
+release_point: "119-100"
+release_date: "2026-06-26"
+source: "official"
+source_url: "https://uscode.house.gov/download/releasepoints/us/pl/119/100/xml_usc26@119-100.zip"
+source_identifier: "/us/usc/t26/s6320"
+source_file: "data/legal/raw/us/code/title-26/usc26.xml"
+source_hash: "38d4c201bfb713b4d59b4b0f269df5cc82b7e2bd062bfc142c53d7b8cd895686"
+raw_snapshot_hash: "a261f094809116f42a96648a3d5eee80fa010379d67412551c21dd5c900b27f4"
+text_hash: "981d289d1e03ba3c1fba85e4c29cabc7743d2d714bb9eff5453bb94309809d4c"
+retrieved_at: "2026-07-04"
+confidence: "official"
+tags: ["legal", "us-code"]
+---
+
+# 26 U.S.C. § 6320 - Notice and opportunity for hearing upon filing of notice of lien
+
+## Text
+
+(a) Requirement of notice (1) In general The Secretary shall notify in writing the person described in section 6321 of the filing of a notice of lien under section 6323.
+
+(2) Time and method for notice The notice required under paragraph (1) shall be—
+
+(A) given in person;
+
+(B) left at the dwelling or usual place of business of such person; or
+
+(C) sent by certified or registered mail to such person’s last known address,
+
+not more than 5 business days after the day of the filing of the notice of lien.
+
+(3) Information included with notice The notice required under paragraph (1) shall include in simple and nontechnical terms—
+
+(A) the amount of unpaid tax;
+
+(B) the right of the person to request a hearing during the 30-day period beginning on the day after the 5-day period described in paragraph (2);
+
+(C) the administrative appeals available to the taxpayer with respect to such lien and the procedures relating to such appeals;
+
+(D) the provisions of this title and procedures relating to the release of liens on property; and
+
+(E) the provisions of section 7345 relating to the certification of seriously delinquent tax debts and the denial, revocation, or limitation of passports of individuals with such debts pursuant to section 32101 of the FAST Act.
+
+(b) Right to fair hearing (1) In general If the person requests a hearing in writing under subsection (a)(3)(B) and states the grounds for the requested hearing, such hearing shall be held by the Internal Revenue Service Independent Office of Appeals.
+
+(2) One hearing per period A person shall be entitled to only one hearing under this section with respect to the taxable period to which the unpaid tax specified in subsection (a)(3)(A) relates.
+
+(3) Impartial officer The hearing under this subsection shall be conducted by an officer or employee who has had no prior involvement with respect to the unpaid tax specified in subsection (a)(3)(A) before the first hearing under this section or section 6330. A taxpayer may waive the requirement of this paragraph.
+
+(4) Coordination with section 6330 To the extent practicable, a hearing under this section shall be held in conjunction with a hearing under section 6330.
+
+(c) Conduct of hearing; review; suspensions For purposes of this section, subsections (c), (d) (other than paragraph (3)(B) thereof), (e), and (g) of section 6330 shall apply.
+
+(Added Pub. L. 105–206, title III, § 3401(a), July 22, 1998, 112 Stat. 746; amended Pub. L. 109–432, div. A, title IV, § 407(c), Dec. 20, 2006, 120 Stat. 2962; Pub. L. 114–94, div. C, title XXXII, § 32101(b)(1), Dec. 4, 2015, 129 Stat. 1731; Pub. L. 114–113, div. Q, title IV, § 424(c), Dec. 18, 2015, 129 Stat. 3125; Pub. L. 116–25, title I, § 1001(b)(1)(B), July 1, 2019, 133 Stat. 985.)
+
+## Notes
+
+Editorial Notes
+
+References in TextSection 32101 of the FAST Act, referred to in subsec. (a)(3)(E), is section 32101 of Pub. L. 114–94, which enacted section 7345 of this title and section 2714a of Title 22, Foreign Relations and Intercourse, and amended this section and sections 6103, 6331, and 7508 of this title.
+
+Amendments2019—Subsec. (b)(1). Pub. L. 116–25 substituted “Internal Revenue Service Independent Office of Appeals” for “Internal Revenue Service Office of Appeals”. 2015—Subsec. (a)(3)(E). Pub. L. 114–94 added subpar. (E). Subsec. (c). Pub. L. 114–113 substituted “(3)(B)” for “(2)(B)”. 2006—Subsec. (b)(1). Pub. L. 109–432, § 407(c)(1), substituted “in writing under subsection (a)(3)(B) and states the grounds for the requested hearing” for “under subsection (a)(3)(B)”. Subsec. (c). Pub. L. 109–432, § 407(c)(2), substituted “(e), and (g)” for “and (e)”.
+
+Statutory Notes and Related Subsidiaries
+
+Effective Date of 2006 AmendmentPub. L. 109–432, div. A, title IV, § 407(f), Dec. 20, 2006, 120 Stat. 2962, provided that: “The amendments made by this section [amending this section and sections 6330, 6702, and 7122 of this title] shall apply to submissions made and issues raised after the date on which the Secretary first prescribes a list under section 6702(c) of the Internal Revenue Code of 1986, as amended by subsection (a) [list prescribed Mar. 16, 2007, see I.R.S. Notice 2007–30, 2007–14, I.R.B. 883].”
+
+Effective DatePub. L. 105–206, title III, § 3401(d), July 22, 1998, 112 Stat. 750, provided that: “The amendments made by this section [enacting this section and section 6330 of this title and amending section 7443A of this title] shall apply to collection actions initiated after the date which is 180 days after the date of the enactment of this Act [July 22, 1998].”

legal/us/code/title-26/chapter-64/section-6321.md

@@ -0,0 +1,41 @@
+---
+type: "LegalText"
+title: "26 U.S.C. § 6321"
+description: "Lien for taxes"
+jurisdiction: "us"
+corpus: "united_states_code"
+kind: "code_section"
+title_number: 26
+title_name: "INTERNAL REVENUE CODE"
+chapter_number: "64"
+chapter_name: "COLLECTION"
+section: "6321"
+citation: "26 U.S.C. § 6321"
+status: "current"
+release_point: "119-100"
+release_date: "2026-06-26"
+source: "official"
+source_url: "https://uscode.house.gov/download/releasepoints/us/pl/119/100/xml_usc26@119-100.zip"
+source_identifier: "/us/usc/t26/s6321"
+source_file: "data/legal/raw/us/code/title-26/usc26.xml"
+source_hash: "cdb063b3d6844e5523c7b91645e4e55cbe32273df74b7fb10a4ff3acc76a3488"
+raw_snapshot_hash: "a261f094809116f42a96648a3d5eee80fa010379d67412551c21dd5c900b27f4"
+text_hash: "955b34ce6d965933d42daf96e3d07b5ebe61db2fd064ad31a6b53174c0c6d72d"
+retrieved_at: "2026-07-04"
+confidence: "official"
+tags: ["legal", "us-code"]
+---
+
+# 26 U.S.C. § 6321 - Lien for taxes
+
+## Text
+
+If any person liable to pay any tax neglects or refuses to pay the same after demand, the amount (including any interest, additional amount, addition to tax, or assessable penalty, together with any costs that may accrue in addition thereto) shall be a lien in favor of the United States upon all property and rights to property, whether real or personal, belonging to such person.
+
+(Aug. 16, 1954, ch. 736, 68A Stat. 779.)
+
+## Notes
+
+Statutory Notes and Related Subsidiaries
+
+Short TitlePub. L. 89–719, § 1(a), Nov. 2, 1966, 80 Stat. 1125, provided that: “This Act [enacting sections 3505, 7425, 7426, and 7810 of this title, amending sections 545, 6322 to 6325, 6331, 6332, 6334, 6335, 6337 to 6339, 6342, 6343, 6502, 6503, 6532, 7402, 7403, 7421, 7424, 7505, 7506, and 7809 of this title, sections 1346, 1402, and 2410 of Title 28, Judiciary and Judicial Procedure, and section 270a of former Title 40, Public Buildings, Property, and Works, redesignating section 7425 as 7427 of this title, and enacting provisions set out as notes under sections 6323 and 7424 of this title, and under section 1346 of Title 28] may be cited as the ‘Federal Tax Lien Act of 1966’.”

legal/us/code/title-26/chapter-64/section-6322.md

@@ -0,0 +1,45 @@
+---
+type: "LegalText"
+title: "26 U.S.C. § 6322"
+description: "Period of lien"
+jurisdiction: "us"
+corpus: "united_states_code"
+kind: "code_section"
+title_number: 26
+title_name: "INTERNAL REVENUE CODE"
+chapter_number: "64"
+chapter_name: "COLLECTION"
+section: "6322"
+citation: "26 U.S.C. § 6322"
+status: "current"
+release_point: "119-100"
+release_date: "2026-06-26"
+source: "official"
+source_url: "https://uscode.house.gov/download/releasepoints/us/pl/119/100/xml_usc26@119-100.zip"
+source_identifier: "/us/usc/t26/s6322"
+source_file: "data/legal/raw/us/code/title-26/usc26.xml"
+source_hash: "cf226408c8830c8bba4e32a2cb1cb6d6018a549d5fd7d92370de278a5dd71e3c"
+raw_snapshot_hash: "a261f094809116f42a96648a3d5eee80fa010379d67412551c21dd5c900b27f4"
+text_hash: "30942152af598768a6e0a11da07c3d3a05362ad430d90fd60db83e5e792af433"
+retrieved_at: "2026-07-04"
+confidence: "official"
+tags: ["legal", "us-code"]
+---
+
+# 26 U.S.C. § 6322 - Period of lien
+
+## Text
+
+Unless another date is specifically fixed by law, the lien imposed by section 6321 shall arise at the time the assessment is made and shall continue until the liability for the amount so assessed (or a judgment against the taxpayer arising out of such liability) is satisfied or becomes unenforceable by reason of lapse of time.
+
+(Aug. 16, 1954, ch. 736, 68A Stat. 779; Pub. L. 89–719, title I, § 113(a), Nov. 2, 1966, 80 Stat. 1146.)
+
+## Notes
+
+Editorial Notes
+
+Amendments1966—Pub. L. 89–719 inserted “(or a judgment against the taxpayer arising out of such liability)”.
+
+Statutory Notes and Related Subsidiaries
+
+Effective Date of 1966 AmendmentAmendment by Pub. L. 89–719 applicable after Nov. 2, 1966, regardless of when title or lien of United States arose or when lien or interest of another person was acquired, with certain exceptions, see section 114(a)–(c) of Pub. L. 89–719, set out as a note under section 6323 of this title.

legal/us/code/title-26/chapter-64/section-6324.md

@@ -0,0 +1,61 @@
+---
+type: "LegalText"
+title: "26 U.S.C. § 6324"
+description: "Special liens for estate and gift taxes"
+jurisdiction: "us"
+corpus: "united_states_code"
+kind: "code_section"
+title_number: 26
+title_name: "INTERNAL REVENUE CODE"
+chapter_number: "64"
+chapter_name: "COLLECTION"
+section: "6324"
+citation: "26 U.S.C. § 6324"
+status: "current"
+release_point: "119-100"
+release_date: "2026-06-26"
+source: "official"
+source_url: "https://uscode.house.gov/download/releasepoints/us/pl/119/100/xml_usc26@119-100.zip"
+source_identifier: "/us/usc/t26/s6324"
+source_file: "data/legal/raw/us/code/title-26/usc26.xml"
+source_hash: "70ee036426c53c72bdc0815d8a1cb354013f6c00e6d7bc442c700a1b5169e2d5"
+raw_snapshot_hash: "a261f094809116f42a96648a3d5eee80fa010379d67412551c21dd5c900b27f4"
+text_hash: "fddb18d325e983886372e1bec9017cacc77914a3d00b5f2b6993cac36578dbf6"
+retrieved_at: "2026-07-04"
+confidence: "official"
+tags: ["legal", "us-code"]
+---
+
+# 26 U.S.C. § 6324 - Special liens for estate and gift taxes
+
+## Text
+
+(a) Liens for estate tax Except as otherwise provided in subsection (c)—
+
+(1) Upon gross estate Unless the estate tax imposed by chapter 11 is sooner paid in full, or becomes unenforceable by reason of lapse of time, it shall be a lien upon the gross estate of the decedent for 10 years from the date of death, except that such part of the gross estate as is used for the payment of charges against the estate and expenses of its administration, allowed by any court having jurisdiction thereof, shall be divested of such lien.
+
+(2) Liability of transferees and others If the estate tax imposed by chapter 11 is not paid when due, then the spouse, transferee, trustee (except the trustee of an employees’ trust which meets the requirements of section 401(a)), surviving tenant, person in possession of the property by reason of the exercise, nonexercise, or release of a power of appointment, or beneficiary, who receives, or has on the date of the decedent’s death, property included in the gross estate under sections 2034 to 2042, inclusive, to the extent of the value, at the time of the decedent’s death, of such property, shall be personally liable for such tax. Any part of such property transferred by (or transferred by a transferee of) such spouse, transferee, trustee, surviving tenant, person in possession, or beneficiary, to a purchaser or holder of a security interest shall be divested of the lien provided in paragraph (1) and a like lien shall then attach to all the property of such spouse, transferee, trustee, surviving tenant, person in possession, or beneficiary, or transferee of any such person, except any part transferred to a purchaser or a holder of a security interest.
+
+(3) Continuance after discharge of fiduciary The provisions of section 2204 (relating to discharge of fiduciary from personal liability) shall not operate as a release of any part of the gross estate from the lien for any deficiency that may thereafter be determined to be due, unless such part of the gross estate (or any interest therein) has been transferred to a purchaser or a holder of a security interest, in which case such part (or such interest) shall not be subject to a lien or to any claim or demand for any such deficiency, but the lien shall attach to the consideration received from such purchaser or holder of a security interest, by the heirs, legatees, devisees, or distributees.
+
+(b) Lien for gift tax Except as otherwise provided in subsection (c), unless the gift tax imposed by chapter 12 is sooner paid in full or becomes unenforceable by reason of lapse of time, such tax shall be a lien upon all gifts made during the period for which the return was filed, for 10 years from the date the gifts are made. If the tax is not paid when due, the donee of any gift shall be personally liable for such tax to the extent of the value of such gift. Any part of the property comprised in the gift transferred by the donee (or by a transferee of the donee) to a purchaser or holder of a security interest shall be divested of the lien imposed by this subsection and such lien, to the extent of the value of such gift, shall attach to all the property (including after-acquired property) of the donee (or the transferee) except any part transferred to a purchaser or holder of a security interest.
+
+(c) Exceptions (1) The lien imposed by subsection (a) or (b) shall not be valid as against a mechanic’s lienor and, subject to the conditions provided by section 6323(b) (relating to protection for certain interests even though notice filed), shall not be valid with respect to any lien or interest described in section 6323(b).
+
+(2) If a lien imposed by subsection (a) or (b) is not valid as against a lien or security interest, the priority of such lien or security interest shall extend to any item described in section 6323(e) (relating to priority of interest and expenses) to the extent that, under local law, such item has the same priority as the lien or security interest to which it relates.
+
+(Aug. 16, 1954, ch. 736, 68A Stat. 780; Pub. L. 88–272, title II, § 236(b), (c)(2), Feb. 26, 1964, 78 Stat. 127, 128; Pub. L. 89–719, title I, § 102, Nov. 2, 1966, 80 Stat. 1132; Pub. L. 91–614, title I, §§ 101(d)(2), 102(d)(7), Dec. 31, 1970, 84 Stat. 1837, 1842.)
+
+## Notes
+
+Editorial Notes
+
+Amendments1970—Subsec. (a)(3). Pub. L. 91–614, § 101(d)(2), substituted “fiduciary” for “executor” in heading and text. Subsec. (b). Pub. L. 91–614, § 102(d)(7), substituted “period for which the return was filed” for “calendar year”. 1966—Subsec. (a)(1). Pub. L. 89–719 inserted “, or becomes unenforceable by reason of lapse of time,” after “sooner paid in full” and substituted “10 years from the date of death” for “10 years upon the gross estate of the decedent”. Subsec. (a)(2). Pub. L. 89–719 substituted “person in possession, or beneficiary, to a purchaser or holder of a security interest” for “person in possession of property by reason of the exercise, nonexercise, or release of a power of appointment, or beneficiary, to a bona fide purchaser, mortgagee, or pledgee, for an adequate and full consideration in money and money’s worth” and “except any part transferred to a purchaser or a holder of a security interest” for “except any part transferred to a bona fide purchaser, mortgagee, or pledgee for an adequate and full consideration in money or money’s worth”. Subsec. (a)(3). Pub. L. 89–719 substituted “purchaser or a holder of a security interest” for “bona fide purchaser, mortgagee, or pledgee for an adequate and full consideration in money or money’s worth” and “purchaser or holder of a security interest” for “purchaser, mortgagee, or pledgee”. Subsec. (b). Pub. L. 89–719 substituted reference to exception provided in subsec. (c) for reference to exceptions provided in subsecs. (c) and (d), inserted reference to tax becoming unenforceable by reason of lapse of time, and substituted “purchaser or holder of a security interest” for “bona-fide purchaser, mortgagee, or pledgee, for an adequate and full consideration in money or money’s worth”. Subsec. (c). Pub. L. 89–719 redesignated as par. (1) provisions formerly constituting subsec. (c), substituted “valid as against a mechanic’s lienor and, subject to the conditions provided by section 6323(b) (relating to protection for certain interests even though noticed filed), shall not be valid with respect to any lien or interest described in section 6323(b)” for “valid with respect to a security, as defined in section 6323(c)(2), as against any mortgagee, pledgee, or purchaser of any such security, for an adequate and full consideration in money or money’s worth, if at the time of such mortgage, pledge, or purchase such mortgagee, pledgee, or purchaser is without notice or knowledge of the existence of such lien”, and added par. (2). Subsec. (d). Pub. L. 89–719 struck out subsec. (d) dealing with exceptions in the case of motor vehicles. See subsec. (c) above and reference therein to section 6323(b). 1964—Subsecs. (a), (b). Pub. L. 88–272, § 236(c)(2), inserted “and subsection (d) (relating to purchases of motor vehicles)”. Subsec. (d). Pub. L. 88–272, § 236(b), added subsec. (d).
+
+Statutory Notes and Related Subsidiaries
+
+Effective Date of 1970 AmendmentAmendment by section 101(d)(2) of Pub. L. 91–614 applicable with respect to decedents dying after Dec. 31, 1970, see section 101(j) of Pub. L. 91–614, set out as a note under section 2032 of this title. Amendment by section 102(d)(7) of Pub. L. 91–614 applicable with respect to gifts made after Dec. 31, 1970, see section 102(e) of Pub. L. 91–614, set out as a note under section 2501 of this title.
+
+Effective Date of 1966 AmendmentAmendment by Pub. L. 89–719 applicable after Nov. 2, 1966, regardless of when title or lien of United States arose or when lien or interest of another person was acquired, with certain exceptions, see section 114(a)–(c) of Pub. L. 89–719, set out as a note under section 6323 of this title.
+
+Effective Date of 1964 AmendmentAmendment by Pub. L. 88–272 applicable to purchases made after Feb. 26, 1964, see section 236(d) of Pub. L. 88–272, set out as a note under section 6323 of this title.

legal/us/code/title-26/chapter-64/section-6324a.md

@@ -0,0 +1,99 @@
+---
+type: "LegalText"
+title: "26 U.S.C. § 6324A"
+description: "Special lien for estate tax deferred under section 6166"
+jurisdiction: "us"
+corpus: "united_states_code"
+kind: "code_section"
+title_number: 26
+title_name: "INTERNAL REVENUE CODE"
+chapter_number: "64"
+chapter_name: "COLLECTION"
+section: "6324A"
+citation: "26 U.S.C. § 6324A"
+status: "current"
+release_point: "119-100"
+release_date: "2026-06-26"
+source: "official"
+source_url: "https://uscode.house.gov/download/releasepoints/us/pl/119/100/xml_usc26@119-100.zip"
+source_identifier: "/us/usc/t26/s6324A"
+source_file: "data/legal/raw/us/code/title-26/usc26.xml"
+source_hash: "36ad23aee35030d701ef4eba2694db447a644befbe60c9239be9699b1899fb75"
+raw_snapshot_hash: "a261f094809116f42a96648a3d5eee80fa010379d67412551c21dd5c900b27f4"
+text_hash: "4d36e538b16052bf2a5b5d98cfc90244732b030d1c2763f812618bc619fb8a83"
+retrieved_at: "2026-07-04"
+confidence: "official"
+tags: ["legal", "us-code"]
+---
+
+# 26 U.S.C. § 6324A - Special lien for estate tax deferred under section 6166
+
+## Text
+
+(a) General rule In the case of any estate with respect to which an election has been made under section 6166, if the executor makes an election under this section (at such time and in such manner as the Secretary shall by regulations prescribe) and files the agreement referred to in subsection (c), the deferred amount (plus any interest, additional amount, addition to tax, assessable penalty, and costs attributable to the deferred amount) shall be a lien in favor of the United States on the section 6166 lien property.
+
+(b) Section 6166 lien property (1) In general For purposes of this section, the term “section 6166 lien property” means interests in real and other property to the extent such interests—
+
+(A) can be expected to survive the deferral period, and
+
+(B) are designated in the agreement referred to in subsection (c).
+
+(2) Maximum value of required property The maximum value of the property which the Secretary may require as section 6166 lien property with respect to any estate shall be a value which is not greater than the sum of—
+
+(A) the deferred amount, and
+
+(B) the required interest amount.
+
+For purposes of the preceding sentence, the value of any property shall be determined as of the date prescribed by section 6151(a) for payment of the tax imposed by chapter 11 and shall be determined by taking into account any encumbrance such as a lien under section 6324B.
+
+(3) Partial substitution of bond for lien If the value required as section 6166 lien property pursuant to paragraph (2) exceeds the value of the interests in property covered by the agreement referred to in subsection (c), the Secretary may accept bond in an amount equal to such excess conditioned on the payment of the amount extended in accordance with the terms of such extension.
+
+(c) Agreement The agreement referred to in this subsection is a written agreement signed by each person in being who has an interest (whether or not in possession) in any property designated in such agreement—
+
+(1) consenting to the creation of the lien under this section with respect to such property, and
+
+(2) designating a responsible person who shall be the agent for the beneficiaries of the estate and for the persons who have consented to the creation of the lien in dealings with the Secretary on matters arising under section 6166 or this section.
+
+(d) Special rules (1) Requirement that lien be filed The lien imposed by this section shall not be valid as against any purchaser, holder of a security interest, mechanic’s lien, or judgment lien creditor until notice thereof which meets the requirements of section 6323(f) has been filed by the Secretary. Such notice shall not be required to be refiled.
+
+(2) Period of lien The lien imposed by this section shall arise at the time the executor is discharged from liability under section 2204 (or, if earlier, at the time notice is filed pursuant to paragraph (1)) and shall continue until the liability for the deferred amount is satisfied or becomes unenforceable by reason of lapse of time.
+
+(3) Priorities Even though notice of a lien imposed by this section has been filed as provided in paragraph (1), such lien shall not be valid—
+
+(A) Real property tax and special assessment liens To the extent provided in section 6323(b)(6).
+
+(B) Real property subject to a mechanic’s lien for repairs and improvement In the case of any real property subject to a lien for repair or improvement, as against a mechanic’s lienor.
+
+(C) Real property construction or improvement financing agreement As against any security interest set forth in paragraph (3) of section 6323(c) (whether such security interest came into existence before or after tax lien filing).
+
+Subparagraphs (B) and (C) shall not apply to any security interest which came into existence after the date on which the Secretary filed notice (in a manner similar to notice filed under section 6323(f)) that payment of the deferred amount has been accelerated under section 6166(g).
+
+(4) Lien to be in lieu of section 6324 lien If there is a lien under this section on any property with respect to any estate, there shall not be any lien under section 6324 on such property with respect to the same estate.
+
+(5) Additional lien property required in certain cases If at any time the value of the property covered by the agreement is less than the unpaid portion of the deferred amount and the required interest amount, the Secretary may require the addition of property to the agreement (but he may not require under this paragraph that the value of the property covered by the agreement exceed such unpaid portion). If property having the required value is not added to the property covered by the agreement (or if other security equal to the required value is not furnished) within 90 days after notice and demand therefor by the Secretary, the failure to comply with the preceding sentence shall be treated as an act accelerating payment of the installments under section 6166(g).
+
+(6) Lien to be in lieu of bond The Secretary may not require under section 6165 the furnishing of any bond for the payment of any tax to which an agreement which meets the requirements of subsection (c) applies.
+
+(e) Definitions For purposes of this section—
+
+(1) Deferred amount The term “deferred amount” means the aggregate amount deferred under section 6166 (determined as of the date prescribed by section 6151(a) for payment of the tax imposed by chapter 11).
+
+(2) Required interest amount The term “required interest amount” means the aggregate amount of interest which will be payable over the first 4 years of the deferral period with respect to the deferred amount (determined as of the date prescribed by section 6151(a) for the payment of the tax imposed by chapter 11).
+
+(3) Deferral period The term “deferral period” means the period for which the payment of tax is deferred pursuant to the election under section 6166.
+
+(4) Application of definitions in case of deficiencies In the case of a deficiency, a separate deferred amount, required interest amount, and deferral period shall be determined as of the due date of the first installment after the deficiency is prorated to installments under section 6166.
+
+(Added Pub. L. 94–455, title XX, § 2004(d)(1), Oct. 4, 1976, 90 Stat. 1868; amended Pub. L. 95–600, title VII, § 702(e)(1), Nov. 6, 1978, 92 Stat. 2929; Pub. L. 97–34, title IV, § 422(e)(6)(A)–(C), Aug. 13, 1981, 95 Stat. 316.)
+
+## Notes
+
+Editorial Notes
+
+Amendments1981—Pub. L. 97–34, § 422(e)(6)(C), struck out “or 6166A” after “section 6166” in section catchline. Subsecs. (a), (c)(2). Pub. L. 97–34, § 422(e)(6)(A), struck out “or 6166A” after “section 6166”. Subsec. (d)(3), (5). Pub. L. 97–34, § 422(e)(6)(B), struck out “or 6166A(h)” after “section 6166(g)”. Subsec. (e)(1), (3), (4). Pub. L. 97–34, § 422(e)(6)(A), struck out “or 6166A” after “section 6166”. 1978—Subsec. (b)(2)(B). Pub. L. 95–600, § 702(e)(1)(B), substituted “required interest amount” for “aggregate interest amount”. Subsec. (d)(5). Pub. L. 95–600, § 702(e)(1)(C), substituted “required interest amount” for “aggregate interest amount”. Subsec. (e)(2). Pub. L. 95–600, § 702(e)(1)(A), substituted “Required interest amount” for “Aggregate interest amount” in heading and in text “required interest amount”, “over the first 4 years of the deferral period” and “for the payment” for “aggregate interest amount”, “over the deferral period” and “for payment”, respectively. Subsec. (e)(4). Pub. L. 95–600, § 702(e)(1)(D), substituted “required interest amount” for “aggregate interest amount”.
+
+Statutory Notes and Related Subsidiaries
+
+Effective Date of 1981 AmendmentAmendment by Pub. L. 97–34 applicable to estates of decedents dying after Dec. 31, 1981, see section 422(f)(1) of Pub. L. 97–34, set out as a note under section 6166 of this title.
+
+Effective Date of 1978 AmendmentPub. L. 95–600, title VII, § 702(e)(2), Nov. 6, 1978, 92 Stat. 2930, provided that: “The amendments made by this section [amending this section] shall apply to the estates of decedents dying after December 31, 1976.”

legal/us/code/title-26/chapter-64/section-6324b.md

@@ -0,0 +1,61 @@
+---
+type: "LegalText"
+title: "26 U.S.C. § 6324B"
+description: "Special lien for additional estate tax attributable to farm, etc., valuation"
+jurisdiction: "us"
+corpus: "united_states_code"
+kind: "code_section"
+title_number: 26
+title_name: "INTERNAL REVENUE CODE"
+chapter_number: "64"
+chapter_name: "COLLECTION"
+section: "6324B"
+citation: "26 U.S.C. § 6324B"
+status: "current"
+release_point: "119-100"
+release_date: "2026-06-26"
+source: "official"
+source_url: "https://uscode.house.gov/download/releasepoints/us/pl/119/100/xml_usc26@119-100.zip"
+source_identifier: "/us/usc/t26/s6324B"
+source_file: "data/legal/raw/us/code/title-26/usc26.xml"
+source_hash: "d336c379330e1ca132f95db8706eb9abf4ffb05516c744b8816cecde04edf569"
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+text_hash: "1633cc79d3649ae5138916243d41fa1528b93e0414df8ee7fbf00c2c19ee4c70"
+retrieved_at: "2026-07-04"
+confidence: "official"
+tags: ["legal", "us-code"]
+---
+
+# 26 U.S.C. § 6324B - Special lien for additional estate tax attributable to farm, etc., valuation
+
+## Text
+
+(a) General rule In the case of any interest in qualified real property (within the meaning of section 2032A(b)), an amount equal to the adjusted tax difference attributable to such interest (within the meaning of section 2032A(c)(2)(B)) shall be a lien in favor of the United States on the property in which such interest exists.
+
+(b) Period of lien The lien imposed by this section shall arise at the time an election is filed under section 2032A and shall continue with respect to any interest in the qualified real property—
+
+(1) until the liability for tax under subsection (c) of section 2032A with respect to such interest has been satisfied or has become unenforceable by reason of lapse of time, or
+
+(2) until it is established to the satisfaction of the Secretary that no further tax liability may arise under section 2032A(c) with respect to such interest.
+
+(c) Certain rules and definitions made applicable (1) In general The rule set forth in paragraphs (1), (3), and (4) of section 6324A(d) shall apply with respect to the lien imposed by this section as if it were a lien imposed by section 6324A.
+
+(2) Qualified real property For purposes of this section, the term “qualified real property” includes qualified replacement property (within the meaning of section 2032A(h)(3)(B)) and qualified exchange property (within the meaning of section 2032A(i)(3)).
+
+(d) Substitution of security for lien To the extent provided in regulations prescribed by the Secretary, the furnishing of security may be substituted for the lien imposed by this section.
+
+(Added Pub. L. 94–455, title XX, § 2003(b), Oct. 4, 1976, 90 Stat. 1861; amended Pub. L. 95–600, title VII, § 702(r)(4), Nov. 6, 1978, 92 Stat. 2939; Pub. L. 96–222, title I, § 108(d), Apr. 1, 1980, 94 Stat. 228; Pub. L. 97–34, title IV, § 421(d)(2)(B), Aug. 13, 1981, 95 Stat. 309.)
+
+## Notes
+
+Editorial Notes
+
+Amendments1981—Subsec. (c)(2). Pub. L. 97–34 defined “qualified real property” to include qualified exchange property (within the meaning of section 2032A(i)(3)). 1980—Subsec. (c). Pub. L. 96–222 designated existing provisions as par. (1), substituted “The rule” for “The rules”, and added par. (2). 1978—Subsec. (b). Pub. L. 95–600 substituted “qualified real property” for “qualified farm real property”.
+
+Statutory Notes and Related Subsidiaries
+
+Effective Date of 1981 AmendmentAmendment by Pub. L. 97–34 applicable with respect to exchanges after Dec. 31, 1981, see section 421(k)(3) of Pub. L. 97–34, set out as a note under section 2032A of this title.
+
+Effective Date of 1980 AmendmentAmendment by Pub. L. 96–222 effective, except as otherwise provided, as if it had been included in the provisions of the Revenue Act of 1978, Pub. L. 95–600, to which such amendment relates, see section 201 of Pub. L. 96–222, set out as a note under section 32 of this title.
+
+Effective Date of 1978 AmendmentAmendment by Pub. L. 95–600 applicable to estates of decedents dying after Dec. 31, 1976, see section 702(r)(5) of Pub. L. 95–600, set out as a note under section 2051 of this title.

legal/us/code/title-26/chapter-64/section-6325.md

@@ -0,0 +1,125 @@
+---
+type: "LegalText"
+title: "26 U.S.C. § 6325"
+description: "Release of lien or discharge of property"
+jurisdiction: "us"
+corpus: "united_states_code"
+kind: "code_section"
+title_number: 26
+title_name: "INTERNAL REVENUE CODE"
+chapter_number: "64"
+chapter_name: "COLLECTION"
+section: "6325"
+citation: "26 U.S.C. § 6325"
+status: "current"
+release_point: "119-100"
+release_date: "2026-06-26"
+source: "official"
+source_url: "https://uscode.house.gov/download/releasepoints/us/pl/119/100/xml_usc26@119-100.zip"
+source_identifier: "/us/usc/t26/s6325"
+source_file: "data/legal/raw/us/code/title-26/usc26.xml"
+source_hash: "257493f55a563ceef13c72a3e03e155b9d49fad4b8f117243fbb9afee20225f0"
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+text_hash: "04997a17fbd781cdb6713ad847a34ba4cac78312d04f2ce3664a03b6eb81a6cb"
+retrieved_at: "2026-07-04"
+confidence: "official"
+tags: ["legal", "us-code"]
+---
+
+# 26 U.S.C. § 6325 - Release of lien or discharge of property
+
+## Text
+
+(a) Release of lien Subject to such regulations as the Secretary may prescribe, the Secretary shall issue a certificate of release of any lien imposed with respect to any internal revenue tax not later than 30 days after the day on which—
+
+(1) Liability satisfied or unenforceable The Secretary finds that the liability for the amount assessed, together with all interest in respect thereof, has been fully satisfied or has become legally unenforceable; or
+
+(2) Bond accepted There is furnished to the Secretary and accepted by him a bond that is conditioned upon the payment of the amount assessed, together with all interest in respect thereof, within the time prescribed by law (including any extension of such time), and that is in accordance with such requirements relating to terms, conditions, and form of the bond and sureties thereon, as may be specified by such regulations.
+
+(b) Discharge of property (1) Property double the amount of the liability Subject to such regulations as the Secretary may prescribe, the Secretary may issue a certificate of discharge of any part of the property subject to any lien imposed under this chapter if the Secretary finds that the fair market value of that part of such property remaining subject to the lien is at least double the amount of the unsatisfied liability secured by such lien and the amount of all other liens upon such property which have priority over such lien.
+
+(2) Part payment; interest of United States valueless Subject to such regulations as the Secretary may prescribe, the Secretary may issue a certificate of discharge of any part of the property subject to the lien if—
+
+(A) there is paid over to the Secretary in partial satisfaction of the liability secured by the lien an amount determined by the Secretary, which shall not be less than the value, as determined by the Secretary, of the interest of the United States in the part to be so discharged, or
+
+(B) the Secretary determines at any time that the interest of the United States in the part to be so discharged has no value.
+
+In determining the value of the interest of the United States in the part to be so discharged, the Secretary shall give consideration to the value of such part and to such liens thereon as have priority over the lien of the United States.
+
+(3) Substitution of proceeds of sale Subject to such regulations as the Secretary may prescribe, the Secretary may issue a certificate of discharge of any part of the property subject to the lien if such part of the property is sold and, pursuant to an agreement with the Secretary, the proceeds of such sale are to be held, as a fund subject to the liens and claims of the United States, in the same manner and with the same priority as such liens and claims had with respect to the discharged property.
+
+(4) Right of substitution of value (A) In general At the request of the owner of any property subject to any lien imposed by this chapter, the Secretary shall issue a certificate of discharge of such property if such owner—
+
+(i) deposits with the Secretary an amount of money equal to the value of the interest of the United States (as determined by the Secretary) in the property; or
+
+(ii) furnishes a bond acceptable to the Secretary in a like amount.
+
+(B) Refund of deposit with interest and release of bond The Secretary shall refund the amount so deposited (and shall pay interest at the overpayment rate under section 6621), and shall release such bond, to the extent that the Secretary determines that—
+
+(i) the unsatisfied liability giving rise to the lien can be satisfied from a source other than such property; or
+
+(ii) the value of the interest of the United States in the property is less than the Secretary’s prior determination of such value.
+
+(C) Use of deposit, etc., if action to contest lien not filed If no action is filed under section 7426(a)(4) within the period prescribed therefor, the Secretary shall, within 60 days after the expiration of such period—
+
+(i) apply the amount deposited, or collect on such bond, to the extent necessary to satisfy the unsatisfied liability secured by the lien; and
+
+(ii) refund (with interest as described in subparagraph (B)) any portion of the amount deposited which is not used to satisfy such liability.
+
+(D) Exception Subparagraph (A) shall not apply if the owner of the property is the person whose unsatisfied liability gave rise to the lien.
+
+(c) Estate or gift tax Subject to such regulations as the Secretary may prescribe, the Secretary may issue a certificate of discharge of any or all of the property subject to any lien imposed by section 6324 if the Secretary finds that the liability secured by such lien has been fully satisfied or provided for.
+
+(d) Subordination of lien Subject to such regulations as the Secretary may prescribe, the Secretary may issue a certificate of subordination of any lien imposed by this chapter upon any part of the property subject to such lien if—
+
+(1) there is paid over to the Secretary an amount equal to the amount of the lien or interest to which the certificate subordinates the lien of the United States,
+
+(2) the Secretary believes that the amount realizable by the United States from the property to which the certificate relates, or from any other property subject to the lien, will ultimately be increased by reason of the issuance of such certificate and that the ultimate collection of the tax liability will be facilitated by such subordination, or
+
+(3) in the case of any lien imposed by section 6324B, if the Secretary determines that the United States will be adequately secured after such subordination.
+
+(e) Nonattachment of lien If the Secretary determines that, because of confusion of names or otherwise, any person (other than the person against whom the tax was assessed) is or may be injured by the appearance that a notice of lien filed under section 6323 refers to such person, the Secretary may issue a certificate that the lien does not attach to the property of such person.
+
+(f) Effect of certificate (1) Conclusiveness Except as provided in paragraphs (2) and (3), if a certificate is issued pursuant to this section by the Secretary and is filed in the same office as the notice of lien to which it relates (if such notice of lien has been filed) such certificate shall have the following effect:
+
+(A) in the case of a certificate of release, such certificate shall be conclusive that the lien referred to in such certificate is extinguished;
+
+(B) in the case of a certificate of discharge, such certificate shall be conclusive that the property covered by such certificate is discharged from the lien;
+
+(C) in the case of a certificate of subordination, such certificate shall be conclusive that the lien or interest to which the lien of the United States is subordinated is superior to the lien of the United States; and
+
+(D) in the case of a certificate of nonattachment, such certificate shall be conclusive that the lien of the United States does not attach to the property of the person referred to in such certificate.
+
+(2) Revocation of certificate of release or non­attachment If the Secretary determines that a certificate of release or nonattachment of a lien imposed by section 6321 was issued erroneously or improvidently, or if a certificate of release of such lien was issued pursuant to a collateral agreement entered into in connection with a compromise under section 7122 which has been breached, and if the period of limitation on collection after assessment has not expired, the Secretary may revoke such certificate and reinstate the lien—
+
+(A) by mailing notice of such revocation to the person against whom the tax was assessed at his last known address, and
+
+(B) by filing notice of such revocation in the same office in which the notice of lien to which it relates was filed (if such notice of lien had been filed).
+
+Such reinstated lien (i) shall be effective on the date notice of revocation is mailed to the taxpayer in accordance with the provisions of subparagraph (A), but not earlier than the date on which any required filing of notice of revocation is filed in accordance with the provisions of subparagraph (B), and (ii) shall have the same force and effect (as of such date), until the expiration of the period of limitation on collection after assessment, as a lien imposed by section 6321 (relating to lien for taxes).
+
+(3) Certificates void under certain conditions Notwithstanding any other provision of this subtitle, any lien imposed by this chapter shall attach to any property with respect to which a certificate of discharge has been issued if the person liable for the tax reacquires such property after such certificate has been issued.
+
+(g) Filing of certificates and notices If a certificate or notice issued pursuant to this section may not be filed in the office designated by State law in which the notice of lien imposed by section 6321 is filed, such certificate or notice shall be effective if filed in the office of the clerk of the United States district court for the judicial district in which such office is situated.
+
+(h) Cross reference For provisions relating to bonds, see chapter 73 (sec. 7101 and following).
+
+(Aug. 16, 1954, ch. 736, 68A Stat. 783; Pub. L. 85–866, title I, § 77, Nov. 2, 1966, 72 Stat. 1662; Pub. L. 89–719, title I, § 103(a), Nov. 2, 1966, 80 Stat. 1133; Pub. L. 94–455, title XIX, § 1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1834; Pub. L. 95–600, title V, § 513(a), Nov. 6, 1978, 92 Stat. 2883; Pub. L. 97–248, title III, § 348(a), Sept. 3, 1982, 96 Stat. 638; Pub. L. 105–206, title III, § 3106(a), July 22, 1998, 112 Stat. 732.)
+
+## Notes
+
+Editorial Notes
+
+Amendments1998—Subsec. (b)(4). Pub. L. 105–206 added par. (4). 1982—Subsec. (a). Pub. L. 97–248 in introductory provisions substituted “shall issue” for “may issue” and “not later than 30 days after the day on which” for “if”. 1978—Subsec. (d)(3). Pub. L. 95–600 added par. (3). 1976—Pub. L. 94–455 struck out “or his delegate” after “Secretary” wherever appearing. 1966—Subsec. (b)(3). Pub. L. 89–719 added par. (3). Subsecs. (d), (e). Pub. L. 89–719 added subsecs. (d) and (e). Former subsecs. (d) and (e) redesignated, with amendments, as subsecs. (f)(1) and (h), respectively. Subsec. (f). Pub. L. 89–719 redesignated as par. (1) provisions formerly constituting subsec. (d), inserted reference to exceptions provided in pars. (2) and (3) and reference to the filing of the certificate in the same office as the notice of lien to which it refers and expanded the types of certificates to include separate certificates of release, discharge, subordination, and nonattachment, and added pars. (2) and (3). Subsec. (g). Pub. L. 89–719 added subsec. (g). Subsec. (h). Pub. L. 89–719 redesignated as subsec. (h) provisions formerly constituting subsec. (e) and struck out cross references for single bonds, suits to enforce liens, and suits to clear title to realty. 1958—Subsec. (a)(1). Pub. L. 85–866, § 77(1), substituted “or” for “,” after “satisfied” and struck out “, or, in the case of the estate tax imposed by chapter 11 or the gift tax imposed by chapter 12, has been fully satisfied or provided for” after “unenforceable”. Subsec. (c). Pub. L. 85–866, § 77(2), added subsec. (c) and redesignated former subsec. (c) as (d). Subsec. (d). Pub. L. 85–866. § 77(2), (3), redesignated former subsec. (c) as (d) and in heading and text struck out “partial” before “discharge”. Former subsec. (d) redesignated (e). Subsec. (e). Pub. L. 85–866, § 77(2), redesignated former subsec. (d) as (e).
+
+Statutory Notes and Related Subsidiaries
+
+Effective Date of 1998 AmendmentPub. L. 105–206, title III, § 3106(c), July 22, 1998, 112 Stat. 734, provided that: “The amendments made by this section [amending this section and sections 6503 and 7426 of this title] shall take effect on the date of the enactment of this Act [July 22, 1998].”
+
+Effective Date of 1982 AmendmentPub. L. 97–248, title III, § 348(b), Sept. 3, 1982, 96 Stat. 638, provided that: “The amendment made by subsection (a) [amending this section] shall apply with respect to liens— “(1) which are filed after December 31, 1982, “(2) which are satisfied after December 31, 1982, or “(3) with respect to which the taxpayer after December 31, 1982, requests the Secretary of the Treasury or his delegate to issue a certificate of release on the grounds that the liability was satisfied or legally unenforceable.”
+
+Effective Date of 1978 AmendmentPub. L. 95–600, title V, § 513(b), Nov. 6, 1978, 92 Stat. 2883, provided that: “The amendments made by subsection (a) [amending this section] shall apply with respect to the estates of decedents dying after December 31, 1976.”
+
+Effective Date of 1966 AmendmentAmendment by Pub. L. 89–719 applicable after Nov. 2, 1966, regardless of when title or lien of United States arose or when lien or interest of another person was acquired, with certain exceptions, see section 114(a)–(c) of Pub. L. 89–719, set out as a note under section 6323 of this title.
+
+Effective Date of 1958 AmendmentAmendment by Pub. L. 85–866 effective Aug. 17, 1954, see section 1(c)(2) of Pub. L. 85–866, set out as a note under section 165 of this title.

legal/us/code/title-26/chapter-64/section-6326.md

@@ -0,0 +1,49 @@
+---
+type: "LegalText"
+title: "26 U.S.C. § 6326"
+description: "Administrative appeal of liens"
+jurisdiction: "us"
+corpus: "united_states_code"
+kind: "code_section"
+title_number: 26
+title_name: "INTERNAL REVENUE CODE"
+chapter_number: "64"
+chapter_name: "COLLECTION"
+section: "6326"
+citation: "26 U.S.C. § 6326"
+status: "current"
+release_point: "119-100"
+release_date: "2026-06-26"
+source: "official"
+source_url: "https://uscode.house.gov/download/releasepoints/us/pl/119/100/xml_usc26@119-100.zip"
+source_identifier: "/us/usc/t26/s6326"
+source_file: "data/legal/raw/us/code/title-26/usc26.xml"
+source_hash: "c427a7934dff8f9f72944d6cbe37e2d556459aa523ead8a69e09819f96f8c619"
+raw_snapshot_hash: "a261f094809116f42a96648a3d5eee80fa010379d67412551c21dd5c900b27f4"
+text_hash: "9ea8afd73322e6dd81344042c9f12c8707411d2a974adb280ba09c3b87bd7c53"
+retrieved_at: "2026-07-04"
+confidence: "official"
+tags: ["legal", "us-code"]
+---
+
+# 26 U.S.C. § 6326 - Administrative appeal of liens
+
+## Text
+
+(a) In general In such form and at such time as the Secretary shall prescribe by regulations, any person shall be allowed to appeal to the Secretary after the filing of a notice of a lien under this subchapter on the property or the rights to property of such person for a release of such lien alleging an error in the filing of the notice of such lien.
+
+(b) Certificate of release If the Secretary determines that the filing of the notice of any lien was erroneous, the Secretary shall expeditiously (and, to the extent practicable, within 14 days after such determination) issue a certificate of release of such lien and shall include in such certificate a statement that such filing was erroneous.
+
+(Added Pub. L. 100–647, title VI, § 6238(a), Nov. 10, 1988, 102 Stat. 3743.)
+
+## Notes
+
+Editorial Notes
+
+Prior ProvisionsA prior section 6326 was renumbered 6327 of this title.
+
+Statutory Notes and Related Subsidiaries
+
+Effective DatePub. L. 100–647, title VI, § 6238(d), Nov. 10, 1988, 102 Stat. 3743, provided that: “The amendments made by this section [enacting this section] shall take effect on the date which is 60 days after the date regulations are issued under subsection (b) [set out below].”
+
+RegulationsPub. L. 100–647, title VI, § 6238(b), Nov. 10, 1988, 102 Stat. 3743, required Secretary of the Treasury or Secretary’s delegate to prescribe regulations necessary to implement administrative appeal provided for in amendment made by subsection (a) [enacting this section] within 180 days after Nov. 10, 1988.

legal/us/code/title-26/chapter-64/section-6327.md

@@ -0,0 +1,55 @@
+---
+type: "LegalText"
+title: "26 U.S.C. § 6327"
+description: "Cross references"
+jurisdiction: "us"
+corpus: "united_states_code"
+kind: "code_section"
+title_number: 26
+title_name: "INTERNAL REVENUE CODE"
+chapter_number: "64"
+chapter_name: "COLLECTION"
+section: "6327"
+citation: "26 U.S.C. § 6327"
+status: "current"
+release_point: "119-100"
+release_date: "2026-06-26"
+source: "official"
+source_url: "https://uscode.house.gov/download/releasepoints/us/pl/119/100/xml_usc26@119-100.zip"
+source_identifier: "/us/usc/t26/s6327"
+source_file: "data/legal/raw/us/code/title-26/usc26.xml"
+source_hash: "6683f3a156e73e538aa24d9bd81a3ad33bbb318f284bd07d49af2bd3ff721a8d"
+raw_snapshot_hash: "a261f094809116f42a96648a3d5eee80fa010379d67412551c21dd5c900b27f4"
+text_hash: "a929881156996041fbab89db436c32f74988bb5c5e5b21b1193ab9a10ab4b5a8"
+retrieved_at: "2026-07-04"
+confidence: "official"
+tags: ["legal", "us-code"]
+---
+
+# 26 U.S.C. § 6327 - Cross references
+
+## Text
+
+(1) For lien in case of tax on distilled spirits, see section 5004.
+
+(2) For exclusion of tax liability from discharge in cases under title 11 of the United States Code, see section 523 of such title 11.
+
+(3) For recognition of tax liens in cases under title 11 of the United States Code, see sections 545 and 724 of such title 11.
+
+(4) For collection of taxes in connection with plans for individuals with regular income in cases under title 11 of the United States Code, see section 1328 of such title 11.
+
+(5) For provisions permitting the United States to be made party defendant in a proceeding in a State court for the foreclosure of a lien upon real estate where the United States may have a claim upon the premises involved, see section 2410 of Title 28 of the United States Code.
+
+(6) For priority of lien of the United States in case of insolvency, see section 3713(a) of title 31, United States Code.
+
+(Aug. 16, 1954, ch. 736, 68A Stat. 782, § 6326; Pub. L. 94–455, title XIX, § 1906(a)(20), Oct. 4, 1976, 90 Stat. 1825; Pub. L. 96–589, § 6(i)(10), Dec. 24, 1980, 94 Stat. 3411; Pub. L. 97–258, § 3(f)(7), Sept. 13, 1982, 96 Stat. 1064; renumbered § 6327, Pub. L. 100–647, title VI, § 6238(a), Nov. 10, 1988, 102 Stat. 3743.)
+
+## Notes
+
+Editorial Notes
+
+Amendments1982—Par. (6). Pub. L. 97–258 substituted “section 3713(a) of title 31, United States Code” for “R.S. 3466 (31 U.S.C. 191)”. 1980—Par. (2). Pub. L. 96–589, § 6(i)(10)(A), substituted “cases under title 11 of the United States Code, see section 523 of such title 11” for “bankruptcy, see section 17 of the Bankruptcy Act, as amended (11 U.S.C. 35)”. Par. (3). Pub. L. 96–589, § 6(i)(10)(A), redesignated par. (4) as (3) and substituted “cases under title 11 of the United States Code, see sections 545 and 724 of such title 11” for “proceedings under the Bankruptcy Act, see section 67(b) and (c) of that act, as amended (11 U.S.C. 107)”. Former par. (3), which provided cross reference to section 93 of title 11 for limit on amount allowed in bankruptcy proceedings on debts owing to the United States, was struck out. Par. (4). Pub. L. 96–589, § 6(i)(10)(A), redesignated par. (5) as (4) and substituted “plans for individuals with regular income in cases under title 11 of the United States Code, see section 1328 of such title 11” for “wage earners’ plans in bankruptcy courts, see section 680 of the Bankruptcy Act, as added by the act of June 22, 1938 (11 U.S.C. 1080)”. Former par. (4) redesignated (3). Pars. (5) to (7). Pub. L. 96–589, § 6(i)(10)(A), (B), redesignated pars. (6) and (7) as (5) and (6), respectively. Former par. (5) redesignated (4). 1976—Pars. (2) to (5). Pub. L. 94–455 struck out parenthetical references to “52 Stat. 851;”, “52 Stat. 867;”, “52 Stat. 867–877;” and “52 Stat. 938;” preceding parenthetical references to sections of title 11.
+
+Statutory Notes and Related Subsidiaries
+
+Effective Date of 1980 AmendmentAmendment by Pub. L. 96–589 effective Oct. 1, 1979, but not applicable to proceedings under Title 11, Bankruptcy, commenced before Oct. 1, 1979, see section 7(e) of Pub. L. 96–589, set out as a note under section 108 of this title.

legal/us/code/title-26/chapter-64/section-6330.md

@@ -0,0 +1,157 @@
+---
+type: "LegalText"
+title: "26 U.S.C. § 6330"
+description: "Notice and opportunity for hearing before levy"
+jurisdiction: "us"
+corpus: "united_states_code"
+kind: "code_section"
+title_number: 26
+title_name: "INTERNAL REVENUE CODE"
+chapter_number: "64"
+chapter_name: "COLLECTION"
+section: "6330"
+citation: "26 U.S.C. § 6330"
+status: "current"
+release_point: "119-100"
+release_date: "2026-06-26"
+source: "official"
+source_url: "https://uscode.house.gov/download/releasepoints/us/pl/119/100/xml_usc26@119-100.zip"
+source_identifier: "/us/usc/t26/s6330"
+source_file: "data/legal/raw/us/code/title-26/usc26.xml"
+source_hash: "342fbd649caf923ea33d433c81eeba7ec8fb89c47f442d2f75e57db18cac46f4"
+raw_snapshot_hash: "a261f094809116f42a96648a3d5eee80fa010379d67412551c21dd5c900b27f4"
+text_hash: "3260ad5ec74174968326debd5c97e30d17a07cd2a66c2ea56a14672c85f4d8d6"
+retrieved_at: "2026-07-04"
+confidence: "official"
+tags: ["legal", "us-code"]
+---
+
+# 26 U.S.C. § 6330 - Notice and opportunity for hearing before levy
+
+## Text
+
+(a) Requirement of notice before levy (1) In general No levy may be made on any property or right to property of any person unless the Secretary has notified such person in writing of their right to a hearing under this section before such levy is made. Such notice shall be required only once for the taxable period to which the unpaid tax specified in paragraph (3)(A) relates.
+
+(2) Time and method for notice The notice required under paragraph (1) shall be—
+
+(A) given in person;
+
+(B) left at the dwelling or usual place of business of such person; or
+
+(C) sent by certified or registered mail, return receipt requested, to such person’s last known address;
+
+not less than 30 days before the day of the first levy with respect to the amount of the unpaid tax for the taxable period.
+
+(3) Information included with notice The notice required under paragraph (1) shall include in simple and nontechnical terms—
+
+(A) the amount of unpaid tax;
+
+(B) the right of the person to request a hearing during the 30-day period under paragraph (2); and
+
+(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—
+
+(i) the provisions of this title relating to levy and sale of property;
+
+(ii) the procedures applicable to the levy and sale of property under this title;
+
+(iii) the administrative appeals available to the taxpayer with respect to such levy and sale and the procedures relating to such appeals;
+
+(iv) the alternatives available to taxpayers which could prevent levy on property (including installment agreements under section 6159); and
+
+(v) the provisions of this title and procedures relating to redemption of property and release of liens on property.
+
+(b) Right to fair hearing (1) In general If the person requests a hearing in writing under subsection (a)(3)(B) and states the grounds for the requested hearing, such hearing shall be held by the Internal Revenue Service Independent Office of Appeals.
+
+(2) One hearing per period A person shall be entitled to only one hearing under this section with respect to the taxable period to which the unpaid tax specified in subsection (a)(3)(A) relates.
+
+(3) Impartial officer The hearing under this subsection shall be conducted by an officer or employee who has had no prior involvement with respect to the unpaid tax specified in subsection (a)(3)(A) before the first hearing under this section or section 6320. A taxpayer may waive the requirement of this paragraph.
+
+(c) Matters considered at hearing In the case of any hearing conducted under this section—
+
+(1) Requirement of investigation The appeals officer shall at the hearing obtain verification from the Secretary that the requirements of any applicable law or administrative procedure have been met.
+
+(2) Issues at hearing (A) In general The person may raise at the hearing any relevant issue relating to the unpaid tax or the proposed levy, including—
+
+(i) appropriate spousal defenses;
+
+(ii) challenges to the appropriateness of collection actions; and
+
+(iii) offers of collection alternatives, which may include the posting of a bond, the substitution of other assets, an installment agreement, or an offer-in-compromise.
+
+(B) Underlying liability The person may also raise at the hearing challenges to the existence or amount of the underlying tax liability for any tax period if the person did not receive any statutory notice of deficiency for such tax liability or did not otherwise have an opportunity to dispute such tax liability.
+
+(3) Basis for the determination The determination by an appeals officer under this subsection shall take into consideration—
+
+(A) the verification presented under paragraph (1);
+
+(B) the issues raised under paragraph (2); and
+
+(C) whether any proposed collection action balances the need for the efficient collection of taxes with the legitimate concern of the person that any collection action be no more intrusive than necessary.
+
+(4) Certain issues precluded An issue may not be raised at the hearing if—
+
+(A) (i) the issue was raised and considered at a previous hearing under section 6320 or in any other previous administrative or judicial proceeding; and
+
+(ii) the person seeking to raise the issue participated meaningfully in such hearing or proceeding;
+
+(B) the issue meets the requirement of clause (i) or (ii) of section 6702(b)(2)(A); or
+
+(C) a final determination has been made with respect to such issue in a proceeding brought under subchapter C of chapter 63.
+
+This paragraph shall not apply to any issue with respect to which subsection (d)(3)(B) applies.
+
+(d) Proceeding after hearing (1) Petition for review by Tax Court The person may, within 30 days of a determination under this section, petition the Tax Court for review of such determination (and the Tax Court shall have jurisdiction with respect to such matter).
+
+(2) Suspension of running of period for filing petition in title 11 cases In the case of a person who is prohibited by reason of a case under title 11, United States Code, from filing a petition under paragraph (1) with respect to a determination under this section, the running of the period prescribed by such subsection for filing such a petition with respect to such determination shall be suspended for the period during which the person is so prohibited from filing such a petition, and for 30 days thereafter.
+
+(3) Jurisdiction retained at IRS Independent Office of Appeals The Internal Revenue Service Independent 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—
+
+(A) collection actions taken or proposed with respect to such determination; and
+
+(B) after the person has exhausted all administrative remedies, a change in circumstances with respect to such person which affects such determination.
+
+(e) Suspension of collections and statute of limitations (1) In general Except as provided in paragraph (2), if a hearing is requested under subsection (a)(3)(B), the levy actions which are the subject of the requested hearing and the running of any period of limitations under section 6502 (relating to collection after assessment), section 6531 (relating to criminal prosecutions), or section 6532 (relating to other suits) shall be suspended for the period during which such hearing, and appeals therein, are pending. In no event shall any such period expire before the 90th day after the day on which there is a final determination in such hearing. 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.
+
+(2) Levy upon appeal Paragraph (1) shall not apply to a levy action while an appeal is pending if the underlying tax liability is not at issue in the appeal and the court determines that the Secretary has shown good cause not to suspend the levy.
+
+(f) Exceptions If—
+
+(1) the Secretary has made a finding under the last sentence of section 6331(a) that the collection of tax is in jeopardy,
+
+(2) the Secretary has served a levy on a State to collect a Federal tax liability from a State tax refund,
+
+(3) the Secretary has served a disqualified employment tax levy, or
+
+(4) the Secretary has served a Federal contractor levy,
+
+this section shall not apply, except that the taxpayer shall be given the opportunity for the hearing described in this section within a reasonable period of time after the levy.
+
+(g) Frivolous requests for hearing, etc. Notwithstanding any other provision of this section, if the Secretary determines that any portion of a request for a hearing under this section or section 6320 meets the requirement of clause (i) or (ii) of section 6702(b)(2)(A), then the Secretary may treat such portion as if it were never submitted and such portion shall not be subject to any further administrative or judicial review.
+
+(h) Definitions related to exceptions For purposes of subsection (f)—
+
+(1) Disqualified employment tax levy A disqualified employment tax levy is any levy in connection with the collection of employment taxes for any taxable period if the person subject to the levy (or any predecessor thereof) requested a hearing under this section with respect to unpaid employment taxes arising in the most recent 2-year period before the beginning of the taxable period with respect to which the levy is served. For purposes of the preceding sentence, the term “employment taxes” means any taxes under chapter 21, 22, 23, or 24.
+
+(2) Federal contractor levy A Federal contractor levy is any levy if the person whose property is subject to the levy (or any predecessor thereof) is a Federal contractor.
+
+(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; Pub. L. 114–74, title XI, § 1101(d), Nov. 2, 2015, 129 Stat. 637; Pub. L. 114–113, div. Q, title IV, § 424(b)(1), Dec. 18, 2015, 129 Stat. 3124; Pub. L. 115–141, div. U, title IV, § 401(a)(281), (282), Mar. 23, 2018, 132 Stat. 1197; Pub. L. 116–25, title I, § 1001(b)(1)(C), (3), July 1, 2019, 133 Stat. 985.)
+
+## Notes
+
+Editorial Notes
+
+Amendments2019—Subsec. (b)(1). Pub. L. 116–25, § 1001(b)(1)(C), substituted “Internal Revenue Service Independent Office of Appeals” for “Internal Revenue Service Office of Appeals”. Subsec. (d)(3). Pub. L. 116–25 inserted “Independent” after “IRS” in heading and substituted “Internal Revenue Service Independent Office of Appeals” for “Internal Revenue Service Office of Appeals” in introductory provisions. 2018—Subsec. (c)(4). Pub. L. 115–141, § 401(a)(281), substituted “subsection (d)(3)(B)” for “subsection (d)(2)(B)” in concluding provisions. Subsec. (d)(2). Pub. L. 115–141, § 401(a)(282), substituted “thereafter.” for “thereafter, and”. 2015—Subsec. (c)(4)(C). Pub. L. 114–74 added subpar. (C). Subsec. (d)(1). Pub. L. 114–113, § 424(b)(1)(A), (B), substituted “Petition for review by Tax Court” for “Judicial review of determination” in heading and “petition the Tax Court for review of such determination” for “appeal such determination to the Tax Court” in text. Subsec. (d)(2), (3). Pub. L. 114–113, § 424(b)(1)(C), (D), added par. (2) and redesignated former par. (2) as (3). 2010—Subsec. (f). Pub. L. 111–240, § 2104(c), substituted “Exceptions” for “Jeopardy and State refund collection” in heading. Subsec. (f)(4). Pub. L. 111–240, § 2104(a), added par. (4). 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). Subsec. (h). Pub. L. 110–28, § 8243(b), added subsec. (h). 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— “(A) to the Tax Court (and the Tax Court shall have jurisdiction with respect to such matter); or “(B) if the Tax Court does not have jurisdiction of the underlying tax liability, to a district court of the United States. If a court determines that the appeal was to an incorrect court, a person shall have 30 days after the court determination to file such appeal with the correct court.” Subsec. (g). Pub. L. 109–432, § 407(b)(1), added subsec. (g). 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.”
+
+Statutory Notes and Related Subsidiaries
+
+Effective Date of 2015 AmendmentPub. L. 114–113, div. Q, title IV, § 424(b)(2), Dec. 18, 2015, 129 Stat. 3124, provided that: “The amendments made by this subsection [amending this section] shall apply to petitions filed under section 6330 of the Internal Revenue Code of 1986 after the date of the enactment of this Act [Dec. 18, 2015].” Amendment by Pub. L. 114–74 applicable to returns filed for partnership taxable years beginning after Dec. 31, 2017, with certain exceptions, see section 1101(g) of Pub. L. 114–74, set out as an Effective Date note under section 6221 of this title.
+
+Effective Date of 2010 AmendmentPub. 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].”
+
+Effective Date of 2007 AmendmentPub. 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].”
+
+Effective Date of 2006 AmendmentAmendment by Pub. L. 109–432 applicable to submissions made and issues raised after the date on which the Secretary first prescribes a list under section 6702(c) of this title, see section 407(f) of Pub. L. 109–432, set out as a note under section 6320 of this title. 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].”
+
+Effective Date of 2000 AmendmentAmendment by section 1(a)(7) [title III, § 313(b)(2)(A)] of Pub. L. 106–554 effective Dec. 21, 2000, and amendment by section 1(a)(7) [title III, § 313(d)] of Pub. L. 106–554, effective as if included in the provisions of the Internal Revenue Service Restructuring and Reform Act of 1998, Pub. L. 105–206, to which such amendment relates, see section 1(a)(7) [title III, § 313(f)] of Pub. L. 106–554, set out as a note under section 6015 of this title.
+
+Effective DateSection applicable to collection actions initiated after the date which is 180 days after July 22, 1998, see section 3401(d) of Pub. L. 105–206, set out as a note under section 6320 of this title.

legal/us/code/title-26/chapter-64/section-6331.md

@@ -0,0 +1,205 @@
+---
+type: "LegalText"
+title: "26 U.S.C. § 6331"
+description: "Levy and distraint"
+jurisdiction: "us"
+corpus: "united_states_code"
+kind: "code_section"
+title_number: 26
+title_name: "INTERNAL REVENUE CODE"
+chapter_number: "64"
+chapter_name: "COLLECTION"
+section: "6331"
+citation: "26 U.S.C. § 6331"
+status: "current"
+release_point: "119-100"
+release_date: "2026-06-26"
+source: "official"
+source_url: "https://uscode.house.gov/download/releasepoints/us/pl/119/100/xml_usc26@119-100.zip"
+source_identifier: "/us/usc/t26/s6331"
+source_file: "data/legal/raw/us/code/title-26/usc26.xml"
+source_hash: "e76c6cd61ffdb606449e60e878e307a6b914a9bd9ca1affc5b44303156a0fbe8"
+raw_snapshot_hash: "a261f094809116f42a96648a3d5eee80fa010379d67412551c21dd5c900b27f4"
+text_hash: "0f3d2edb1322216d277184756ca14a36b5600b16b8468c31ed7fbad2ae1d4b1a"
+retrieved_at: "2026-07-04"
+confidence: "official"
+tags: ["legal", "us-code"]
+---
+
+# 26 U.S.C. § 6331 - Levy and distraint
+
+## Text
+
+(a) Authority of Secretary If any person liable to pay any tax neglects or refuses to pay the same within 10 days after notice and demand, it shall be lawful for the Secretary to collect such tax (and such further sum as shall be sufficient to cover the expenses of the levy) by levy upon all property and rights to property (except such property as is exempt under section 6334) belonging to such person or on which there is a lien provided in this chapter for the payment of such tax. Levy may be made upon the accrued salary or wages of any officer, employee, or elected official, of the United States, the District of Columbia, or any agency or instrumentality of the United States or the District of Columbia, by serving a notice of levy on the employer (as defined in section 3401(d)) of such officer, employee, or elected official. If the Secretary makes a finding that the collection of such tax is in jeopardy, notice and demand for immediate payment of such tax may be made by the Secretary and, upon failure or refusal to pay such tax, collection thereof by levy shall be lawful without regard to the 10-day period provided in this section.
+
+(b) Seizure and sale of property The term “levy” as used in this title includes the power of distraint and seizure by any means. Except as otherwise provided in subsection (e), a levy shall extend only to property possessed and obligations existing at the time thereof. In any case in which the Secretary may levy upon property or rights to property, he may seize and sell such property or rights to property (whether real or personal, tangible or intangible).
+
+(c) Successive seizures Whenever any property or right to property upon which levy has been made by virtue of subsection (a) is not sufficient to satisfy the claim of the United States for which levy is made, the Secretary may, thereafter, and as often as may be necessary, proceed to levy in like manner upon any other property liable to levy of the person against whom such claim exists, until the amount due from him, together with all expenses, is fully paid.
+
+(d) Requirement of notice 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 the Secretary has notified such person in writing of his intention to make such levy.
+
+(2) 30-day requirement The notice required under paragraph (1) shall be—
+
+(A) given in person,
+
+(B) left at the dwelling or usual place of business of such person, or
+
+(C) sent by certified or registered mail to such persons’s last known address,
+
+no less than 30 days before the day of the levy.
+
+(3) 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.
+
+(4) Information included with notice The notice required under paragraph (1) shall include a brief statement which sets forth in simple and nontechnical terms—
+
+(A) the provisions of this title relating to levy and sale of property,
+
+(B) the procedures applicable to the levy and sale of property under this title,
+
+(C) the administrative appeals available to the taxpayer with respect to such levy and sale and the procedures relating to such appeals,
+
+(D) the alternatives available to taxpayers which could prevent levy on the property (including installment agreements under section 6159),
+
+(E) the provisions of this title relating to redemption of property and release of liens on property,
+
+(F) the procedures applicable to the redemption of property and the release of a lien on property under this title, and
+
+(G) the provisions of section 7345 relating to the certification of seriously delinquent tax debts and the denial, revocation, or limitation of passports of individuals with such debts pursuant to section 32101 of the FAST Act.
+
+(e) Continuing levy on salary and wages The effect of a levy on salary or wages payable to or received by a taxpayer shall be continuous from the date such levy is first made until such levy is released under section 6343.
+
+(f) Uneconomical levy No levy may be made on any property if the amount of the expenses which the Secretary estimates (at the time of levy) would be incurred by the Secretary with respect to the levy and sale of such property exceeds the fair market value of such property at the time of levy.
+
+(g) Levy on appearance date of summons (1) In general No levy may be made on the property of any person on any day on which such person (or officer or employee of such person) is required to appear in response to a summons issued by the Secretary for the purpose of collecting any underpayment of tax.
+
+(2) No application in case of jeopardy This subsection shall not apply if the Secretary finds that the collection of tax is in jeopardy.
+
+(h) Continuing levy on certain payments (1) In general If the Secretary approves a levy under this subsection, the effect of such levy on specified payments to or received by a taxpayer shall be continuous from the date such levy is first made until such levy is released. Notwithstanding section 6334, such continuous levy shall attach to up to 15 percent of any specified payment due to the taxpayer.
+
+(2) Specified payment For the purposes of paragraph (1), the term “specified payment” means—
+
+(A) any Federal payment other than a payment for which eligibility is based on the income or assets (or both) of a payee,
+
+(B) any payment described in paragraph (4), (7), (9), or (11) of section 6334(a), and
+
+(C) any annuity or pension payment under the Railroad Retirement Act or benefit under the Railroad Unemployment Insurance Act.
+
+(3) Increase in levy for certain payments Paragraph (1) shall be applied by substituting “100 percent” for “15 percent” in the case of any specified payment due to a vendor of property, goods, or services sold or leased to the Federal Government and by substituting “100 percent” for “15 percent” in the case of any specified payment due to a Medicare provider or supplier under title XVIII of the Social Security Act.
+
+(i) No levy during pendency of proceedings for refund of divisible tax (1) In general No levy may be made under subsection (a) on the property or rights to property of any person with respect to any unpaid divisible tax during the pendency of any proceeding brought by such person in a proper Federal trial court for the recovery of any portion of such divisible tax which was paid by such person if—
+
+(A) the decision in such proceeding would be res judicata with respect to such unpaid tax; or
+
+(B) such person would be collaterally estopped from contesting such unpaid tax by reason of such proceeding.
+
+(2) Divisible tax For purposes of paragraph (1), the term “divisible tax” means—
+
+(A) any tax imposed by subtitle C; and
+
+(B) the penalty imposed by section 6672 with respect to any such tax.
+
+(3) Exceptions (A) Certain unpaid taxes This subsection shall not apply with respect to any unpaid tax if—
+
+(i) the taxpayer files a written notice with the Secretary which waives the restriction imposed by this subsection on levy with respect to such tax; or
+
+(ii) the Secretary finds that the collection of such tax is in jeopardy.
+
+(B) Certain levies This subsection shall not apply to—
+
+(i) any levy to carry out an offset under section 6402; and
+
+(ii) any levy which was first made before the date that the applicable proceeding under this subsection commenced.
+
+(4) Limitation on collection activity; authority to enjoin collection (A) Limitation on collection No proceeding in court for the collection of any unpaid tax to which paragraph (1) applies shall be begun by the Secretary during the pendency of a proceeding under such paragraph. This subparagraph shall not apply to—
+
+(i) any counterclaim in a proceeding under such paragraph; or
+
+(ii) any proceeding relating to a proceeding under such paragraph.
+
+(B) Authority to enjoin Notwithstanding section 7421(a), a levy or collection proceeding prohibited by this subsection may be enjoined (during the period such prohibition is in force) by the court in which the proceeding under paragraph (1) is brought.
+
+(5) Suspension of statute of limitations on collection The period of limitations under section 6502 shall be suspended for the period during which the Secretary is prohibited under this subsection from making a levy.
+
+(6) Pendency of proceeding For purposes of this subsection, a proceeding is pending beginning on the date such proceeding commences and ending on the date that a final order or judgment from which an appeal may be taken is entered in such proceeding.
+
+(j) No levy before investigation of status of property (1) In general For purposes of applying the provisions of this subchapter, no levy may be made on any property or right to property which is to be sold under section 6335 until a thorough investigation of the status of such property has been completed.
+
+(2) Elements in investigation For purposes of paragraph (1), an investigation of the status of any property shall include—
+
+(A) a verification of the taxpayer’s liability;
+
+(B) the completion of an analysis under subsection (f);
+
+(C) the determination that the equity in such property is sufficient to yield net proceeds from the sale of such property to apply to such liability; and
+
+(D) a thorough consideration of alternative collection methods.
+
+(k) No levy while certain offers pending or installment agreement pending or in effect (1) Offer-in-compromise pending No levy may be made under subsection (a) on the property or rights to property of any person with respect to any unpaid tax—
+
+(A) during the period that an offer-in-compromise by such person under section 7122 of such unpaid tax is pending with the Secretary; and
+
+(B) if such offer is rejected by the Secretary, during the 30 days thereafter (and, if an appeal of such rejection is filed within such 30 days, during the period that such appeal is pending).
+
+For purposes of subparagraph (A), an offer is pending beginning on the date the Secretary accepts such offer for processing.
+
+(2) Installment agreements No levy may be made under subsection (a) on the property or rights to property of any person with respect to any unpaid tax—
+
+(A) during the period that an offer by such person for an installment agreement under section 6159 for payment of such unpaid tax is pending with the Secretary;
+
+(B) if such offer is rejected by the Secretary, during the 30 days thereafter (and, if an appeal of such rejection is filed within such 30 days, during the period that such appeal is pending);
+
+(C) during the period that such an installment agreement for payment of such unpaid tax is in effect; and
+
+(D) if such agreement is terminated by the Secretary, during the 30 days thereafter (and, if an appeal of such termination is filed within such 30 days, during the period that such appeal is pending).
+
+(3) Certain rules to apply Rules similar to the rules of—
+
+(A) paragraphs (3) and (4) of subsection (i), and
+
+(B) except in the case of paragraph (2)(C), paragraph (5) of subsection (i),
+
+shall apply for purposes of this subsection.
+
+(l) Cross references (1) For provisions relating to jeopardy, see subchapter A of chapter 70.
+
+(2) For proceedings applicable to sale of seized property see section 6335.
+
+(3) For release and notice of release of levy, see section 6343.
+
+(Aug. 16, 1954, ch. 736, 68A Stat. 783; Pub. L. 89–719, title I, § 104(a), Nov. 2, 1966, 80 Stat. 1135; Pub. L. 92–178, title II, § 211(a), Dec. 10, 1971, 85 Stat. 520; Pub. L. 94–455, title XII, § 1209(d)(1), (2), (4), title XIX, § 1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1710, 1711, 1834; Pub. L. 97–248, title III, § 349(a), Sept. 3, 1982, 96 Stat. 639; Pub. L. 98–369, div. A, title VII, § 714(o), July 18, 1984, 98 Stat. 964; Pub. L. 100–647, title VI, § 6236(a), (b), (d), Nov. 10, 1988, 102 Stat. 3737, 3739; Pub. L. 105–34, title X, § 1024(a), Aug. 5, 1997, 111 Stat. 923; Pub. L. 105–206, title III, §§ 3433(a), 3444(a), 3462(b), title VI, § 6010(f), July 22, 1998, 112 Stat. 759, 762, 765, 814; Pub. L. 106–554, § 1(a)(7) [title III, § 313(b)(3)], Dec. 21, 2000, 114 Stat. 2763, 2763A–642; Pub. L. 107–147, title IV, § 416(e)(1), Mar. 9, 2002, 116 Stat. 55; Pub. L. 108–357, title VIII, § 887(a), Oct. 22, 2004, 118 Stat. 1641; Pub. L. 112–56, title III, § 301(a), Nov. 21, 2011, 125 Stat. 733; Pub. L. 113–295, div. B, title II, § 209(a), Dec. 19, 2014, 128 Stat. 4074; Pub. L. 114–10, title IV, § 413(a), Apr. 16, 2015, 129 Stat. 162; Pub. L. 114–94, div. C, title XXXII, § 32101(b)(2), Dec. 4, 2015, 129 Stat. 1731.)
+
+## Notes
+
+Editorial Notes
+
+References in TextSection 32101 of the FAST Act, referred to in subsec. (d)(4)(G), is section 32101 of Pub. L. 114–94, which enacted section 7345 of this title and section 2714a of Title 22, Foreign Relations and Intercourse, and amended this section and sections 6103, 6320, and 7508 of this title. The Railroad Retirement Act, referred to in subsec. (h)(2)(C), is act Aug. 29, 1935, ch. 812, as amended generally by Pub. L. 93–445, title I, § 101, Oct. 16, 1974, 88 Stat. 1305, known as the Railroad Retirement Act of 1974, which is classified generally to subchapter IV (§ 231 et seq.) of chapter 9 of Title 45, Railroads. For further details and complete classification of this Act to the Code, see Codification note set out preceding section 231 of Title 45, section 231t of Title 45, and Tables. The Railroad Unemployment Insurance Act, referred to in subsec. (h)(2)(C), is act June 25, 1938, ch. 680, 52 Stat. 1094, which is classified principally to chapter 11 (§ 351 et seq.) of Title 45, Railroads. For complete classification of this Act to the Code, see section 367 of Title 45 and Tables. The Social Security Act, referred to in subsec. (h)(3), is act Aug. 14, 1935, ch. 531, 49 Stat. 620. Title XVIII of the Act is classified generally to subchapter XVIII (§ 1395 et seq.) of chapter 7 of Title 42, The Public Health and Welfare. For complete classification of this Act to the Code, see section 1305 of Title 42 and Tables.
+
+Amendments2015—Subsec. (d)(4)(G). Pub. L. 114–94 added subpar. (G). Subsec. (h)(3). Pub. L. 114–10 substituted “and by substituting ‘100 percent’ ” for “and by substituting ‘30 percent’ ”. 2014—Subsec. (h)(3). Pub. L. 113–295 inserted “and by substituting ‘30 percent’ for ‘15 percent’ in the case of any specified payment due to a Medicare provider or supplier under title XVIII of the Social Security Act” before period at end. 2011—Subsec. (h)(3). Pub. L. 112–56 substituted “property, goods, or services” for “goods or services”. 2004—Subsec. (h)(3). Pub. L. 108–357 added par. (3). 2002—Subsec. (k)(3). Pub. L. 107–147 reenacted heading without change and amended text generally. Prior to amendment, text read as follows: “Rules similar to the rules of paragraphs (3) and (4) of subsection (i) shall apply for purposes of this subsection.” 2000—Subsec. (k)(3). Pub. L. 106–554 substituted “(3) and (4)” for “(3), (4), and (5)”. 1998—Subsec. (h)(1). Pub. L. 105–206, § 6010(f), substituted “If the Secretary approves a levy under this subsection, the effect of such levy” for “The effect of a levy”. Subsec. (i). Pub. L. 105–206, § 3433(a), added subsec. (i). Former subsec. (i) redesignated (j). Subsec. (j). Pub. L. 105–206, § 3444(a), added subsec. (j). Former subsec. (j) redesignated (k). Pub. L. 105–206, § 3433(a), redesignated subsec. (i) as (j). Subsec. (k). Pub. L. 105–206, § 3462(b), added subsec. (k). Former subsec. (k) redesignated (l). Pub. L. 105–206, § 3444(a), redesignated subsec. (j) as (k). Subsec. (l). Pub. L. 105–206, § 3462(b), redesignated subsec. (k) as (l). 1997—Subsecs. (h), (i). Pub. L. 105–34 added subsec. (h) and redesignated former subsec. (h) as (i). 1988—Subsec. (d)(2). Pub. L. 100–647, § 6236(a)(1), (2), substituted “30-day” for “10-day” in heading and “30 days” for “10 days” in text. Subsec. (d)(4). Pub. L. 100–647, § 6236(a)(3), added par. (4). Subsec. (e). Pub. L. 100–647, § 6236(b)(1), amended subsec. (e) generally. Prior to amendment, subsec. (e) consisted of two pars. relating to effect of continuing levy on salary and wages and release and notice of release of levy. Subsecs. (f), (g). Pub. L. 100–647, § 6236(d), added subsecs. (f) and (g). Former subsec. (f) redesignated (h). Subsec. (h). Pub. L. 100–647, § 6236(b)(2), (d), redesignated subsec. (f) as (h) and added par. (3). 1984—Subsec. (b). Pub. L. 98–369 substituted “subsection (e)” for “subsection (d)(3)”. 1982—Subsec. (d). Pub. L. 97–248 inserted authority to levy upon property other than salary or wages, substituted “person” for “individual” wherever appearing, designated second sentence of former par. (1) as par. (2) and in par. (2)(C) as so designated substituted “certified or registered mail” for “mail”, and redesignated former par. (2) as (3) and former par. (3) as subsec. (e). Subsec. (e). Pub. L. 97–248 redesignated former subsec. (d)(3) as (e). Former subsec. (e) redesignated (f). Subsec. (f). Pub. L. 97–248 redesignated former subsec. (e) as (f). 1976—Subsec. (a). Pub. L. 94–455, § 1906(b)(13)(A), struck out “or his delegate” after “Secretary” wherever appearing. Subsec. (b). Pub. L. 94–455, §§ 1209(d)(2), 1906(b)(13)(A), substituted in second sentence “Except as otherwise provided in subsection (d)(3), a levy” for “A levy” and struck out “or his delegate” after “Secretary”. Subsec. (c). Pub. L. 94–455, § 1906(b)(13)(A), struck out “or his delegate” after “Secretary”. Subsec. (d)(1). Pub. L. 94–455, §§ 1209(d)(4), 1906(b)(13)(A), struck out provision that no additional notice shall be required in the case of successive levies with respect to such tax and “or his delegate” after “Secretary”. Subsec. (d)(2). Pub. L. 94–455, § 1906(b)(13)(A), struck out “or his delegate” after “Secretary”. Subsec. (d)(3). Pub. L. 94–455, § 1209(d)(1), added par. (3). 1971—Subsecs. (d), (e). Pub. L. 92–178 added subsec. (d) and redesignated former subsec. (d) as (e). 1966—Subsec. (b). Pub. L. 89–719 inserted sentence providing that a levy shall extend only to property possessed and obligations existing at the time thereof.
+
+Statutory Notes and Related Subsidiaries
+
+Effective Date of 2015 AmendmentPub. L. 114–10, title IV, § 413(b), Apr. 16, 2015, 129 Stat. 162, provided that: “The amendment made by this section [amending this section] shall apply to payments made after 180 days after the date of the enactment of this Act [Apr. 16, 2015].”
+
+Effective Date of 2014 AmendmentPub. L. 113–295, div. B, title II, § 209(b), Dec. 19, 2014, 128 Stat. 4074, provided that: “The amendment made by this section [amending this section] shall apply to payments made after 180 days after the date of the enactment of this Act [Dec. 19, 2014].”
+
+Effective Date of 2011 AmendmentPub. L. 112–56, title III, § 301(b), Nov. 21, 2011, 125 Stat. 733, provided that: “The amendment made by this section [amending this section] shall apply to levies issued after the date of the enactment of this Act [Nov. 21, 2011].”
+
+Effective Date of 2004 AmendmentPub. L. 108–357, title VIII, § 887(b), Oct. 22, 2004, 118 Stat. 1642, provided that: “The amendment made by this section [amending this section] shall take effect on the date of the enactment of this Act [Oct. 22, 2004].”
+
+Effective Date of 2002 AmendmentPub. L. 107–147, title IV, § 416(e)(2), Mar. 9, 2002, 116 Stat. 55, provided that: “The amendment made by this subsection [amending this section] shall take effect on the date of the enactment of this Act [Mar. 9, 2002].”
+
+Effective Date of 1998 AmendmentPub. L. 105–206, title III, § 3433(b), July 22, 1998, 112 Stat. 760, provided that: “The amendment made by this section [amending this section] shall apply to unpaid tax attributable to taxable periods beginning after December 31, 1998.” Pub. L. 105–206, title III, § 3444(b), July 22, 1998, 112 Stat. 762, provided that: “The amendments made by this section [amending this section] shall take effect on the date of the enactment of this Act [July 22, 1998].” Pub. L. 105–206, title III, § 3462(e), July 22, 1998, 112 Stat. 766, provided that: “(1) In general.—The amendments made by this section [amending this section and sections 6159 and 7122 of this title] shall apply to proposed offers-in-compromise and installment agreements submitted after the date of the enactment of this Act [July 22, 1998]. “(2) Suspension of collection by levy.—The amendment made by subsection (b) [amending this section] shall apply to offers-in-compromise pending on or made after December 31, 1999.” Amendment by section 6010(f) of Pub. L. 105–206 effective, except as otherwise provided, as if included in the provisions of the Taxpayer Relief Act of 1997, Pub. L. 105–34, to which such amendment relates, see section 6024 of Pub. L. 105–206, set out as a note under section 1 of this title.
+
+Effective Date of 1997 AmendmentPub. L. 105–34, title X, § 1024(b), Aug. 5, 1997, 111 Stat. 924, provided that: “The amendment made by subsection (a) [amending this section] shall apply to levies issued after the date of the enactment of this Act [Aug. 5, 1997].”
+
+Effective Date of 1988 AmendmentPub. L. 100–647, title VI, § 6236(h), Nov. 10, 1988, 102 Stat. 3740, provided that: “(1) In general.—The amendments made by this section (other than subsection (g)) [amending this section and sections 6332, 6334, and 6343 of this title] shall apply to levies issued on or after July 1, 1989. “(2) Subsection (g).—The amendment made by subsection (g) [amending section 6335 of this title] shall apply to requests made on or after January 1, 1989.”
+
+Effective Date of 1984 AmendmentAmendment by Pub. L. 98–369 effective as if included in the provision of the Tax Equity and Fiscal Responsibility Act of 1982, Pub. L. 97–248, to which such amendment relates, see section 715 of Pub. L. 98–369, set out as a note under section 31 of this title.
+
+Effective Date of 1982 AmendmentPub. L. 97–248, title III, § 349(b), Sept. 3, 1982, 96 Stat. 639, provided that: “The amendment made by subsection (a) [amending this section] shall apply to levies made after December 31, 1982.”
+
+Effective Date of 1976 AmendmentAmendment by section 1209(d)(1), (2), (4) of Pub. L. 94–455 effective only with respect to levies made after Feb. 28, 1977, see section 1209(e) of Pub. L. 94–455 as amended by section 2(c) of Pub. L. 94–528, Oct. 17, 1976, 90 Stat. 2483, set out as a note under section 6334 of this title.
+
+Effective Date of 1971 AmendmentPub. L. 92–178, title II, § 211(b), Dec. 10, 1971, 85 Stat. 520, provided that: “The amendments made by this section [amending this section] shall apply with respect to levies made after March 31, 1972.”
+
+Effective Date of 1966 AmendmentAmendment by Pub. L. 89–719 applicable after Nov. 2, 1966, regardless of when title or lien of United States arose or when lien or interest of another person was acquired, with certain exceptions, see section 114(a)–(c) of Pub. L. 89–719, set out as a note under section 6323 of this title.

legal/us/code/title-26/chapter-64/section-6332.md

@@ -0,0 +1,69 @@
+---
+type: "LegalText"
+title: "26 U.S.C. § 6332"
+description: "Surrender of property subject to levy"
+jurisdiction: "us"
+corpus: "united_states_code"
+kind: "code_section"
+title_number: 26
+title_name: "INTERNAL REVENUE CODE"
+chapter_number: "64"
+chapter_name: "COLLECTION"
+section: "6332"
+citation: "26 U.S.C. § 6332"
+status: "current"
+release_point: "119-100"
+release_date: "2026-06-26"
+source: "official"
+source_url: "https://uscode.house.gov/download/releasepoints/us/pl/119/100/xml_usc26@119-100.zip"
+source_identifier: "/us/usc/t26/s6332"
+source_file: "data/legal/raw/us/code/title-26/usc26.xml"
+source_hash: "9ae018e478924e9f45831134c6783f4931a099395b7fc9d29e77876e16f17b87"
+raw_snapshot_hash: "a261f094809116f42a96648a3d5eee80fa010379d67412551c21dd5c900b27f4"
+text_hash: "812c76478de6615d0cb4267c6c0d535c907c0e9dca89dc95ecf4b5d59eca21fb"
+retrieved_at: "2026-07-04"
+confidence: "official"
+tags: ["legal", "us-code"]
+---
+
+# 26 U.S.C. § 6332 - Surrender of property subject to levy
+
+## Text
+
+(a) Requirement Except as otherwise provided in this section, any person in possession of (or obligated with respect to) property or rights to property subject to levy upon which a levy has been made shall, upon demand of the Secretary, surrender such property or rights (or discharge such obligation) to the Secretary, except such part of the property or rights as is, at the time of such demand, subject to an attachment or execution under any judicial process.
+
+(b) Special rule for life insurance and endowment contracts (1) In general A levy on an organization with respect to a life insurance or endowment contract issued by such organization shall, without necessity for the surrender of the contract document, constitute a demand by the Secretary for payment of the amount described in paragraph (2) and the exercise of the right of the person against whom the tax is assessed to the advance of such amount. Such organization shall pay over such amount 90 days after service of notice of levy. Such notice shall include a certification by the Secretary that a copy of such notice has been mailed to the person against whom the tax is assessed at his last known address.
+
+(2) Satisfaction of levy Such levy shall be deemed to be satisfied if such organization pays over to the Secretary the amount which the person against whom the tax is assessed could have had advanced to him by such organization on the date prescribed in paragraph (1) for the satisfaction of such levy, increased by the amount of any advance (including contractual interest thereon) made to such person on or after the date such organization had actual notice or knowledge (within the meaning of section 6323(i)(1)) of the existence of the lien with respect to which such levy is made, other than an advance (including contractual interest thereon) made automatically to maintain such contract in force under an agreement entered into before such organization had such notice or knowledge.
+
+(3) Enforcement proceedings The satisfaction of a levy under paragraph (2) shall be without prejudice to any civil action for the enforcement of any lien imposed by this title with respect to such contract.
+
+(c) Special rule for banks Any bank (as defined in section 408(n)) shall surrender (subject to an attachment or execution under judicial process) any deposits (including interest thereon) in such bank only after 21 days after service of levy.
+
+(d) Enforcement of levy (1) Extent of personal liability Any person who fails or refuses to surrender any property or rights to property, subject to levy, upon demand by the Secretary, shall be liable in his own person and estate to the United States in a sum equal to the value of the property or rights not so surrendered, but not exceeding the amount of taxes for the collection of which such levy has been made, together with costs and interest on such sum at the underpayment rate established under section 6621 from the date of such levy (or, in the case of a levy described in section 6331(d)(3), from the date such person would otherwise have been obligated to pay over such amounts to the taxpayer). Any amount (other than costs) recovered under this paragraph shall be credited against the tax liability for the collection of which such levy was made.
+
+(2) Penalty for violation In addition to the personal liability imposed by paragraph (1), if any person required to surrender property or rights to property fails or refuses to surrender such property or rights to property without reasonable cause, such person shall be liable for a penalty equal to 50 percent of the amount recoverable under paragraph (1). No part of such penalty shall be credited against the tax liability for the collection of which such levy was made.
+
+(e) Effect of honoring levy Any person in possession of (or obligated with respect to) property or rights to property subject to levy upon which a levy has been made who, upon demand by the Secretary, surrenders such property or rights to property (or discharges such obligation) to the Secretary (or who pays a liability under subsection (d)(1)) shall be discharged from any obligation or liability to the delinquent taxpayer and any other person with respect to such property or rights to property arising from such surrender or payment.
+
+(f) Person defined The term “person,” as used in subsection (a), includes an officer or employee of a corporation or a member or employee of a partnership, who as such officer, employee, or member is under a duty to surrender the property or rights to property, or to discharge the obligation.
+
+(Aug. 16, 1954, ch. 736, 68A Stat. 784; Pub. L. 89–719, title I, § 104(b), Nov. 2, 1966, 80 Stat. 1135; Pub. L. 93–625, § 7(a)(2)(D), Jan. 3, 1975, 88 Stat. 2115; Pub. L. 94–455, title XII, § 1209(d)(3), title XIX, § 1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1710, 1834; Pub. L. 99–514, title XV, § 1511(c)(9), Oct. 22, 1986, 100 Stat. 2745; Pub. L. 100–647, title I, § 1015(t)(1), title VI, § 6236(e), Nov. 10, 1988, 102 Stat. 3573, 3739; Pub. L. 101–508, title XI, § 11704(a)(27), Nov. 5, 1990, 104 Stat. 1388–519.)
+
+## Notes
+
+Editorial Notes
+
+Amendments1990—Subsec. (a). Pub. L. 101–508 substituted “this section” for “subsections (b) and (c)”. 1988—Subsec. (a). Pub. L. 100–647, § 6236(e)(2)(A), substituted “subsections (b) and (c)” for “subsection (b)”. Subsec. (c). Pub. L. 100–647, § 6236(e)(1), added subsec. (c). Former subsec. (c) redesignated (d). Subsec. (d). Pub. L. 100–647, § 6236(e)(1), redesignated subsec. (c) as (d). Former subsec. (d) redesignated (e). Pub. L. 100–647, § 1015(t)(1), inserted “and any other person” after “delinquent taxpayer” and struck out sentence at end providing that in the case of a levy which is satisfied pursuant to subsection (b), such organization shall also be discharged from any obligation or liability to any beneficiary arising from such surrender or payment. Subsec. (e). Pub. L. 100–647, § 6236(e)(1), (2)(B), redesignated subsec. (d) as (e) and substituted “subsection (d)(1)” for “subsection (c)(1)”. Former subsec. (e) redesignated (f). Subsec. (f). Pub. L. 100–647, § 6236(e)(1), redesignated subsec. (e) as (f). 1986—Subsec. (c)(1). Pub. L. 99–514 substituted “the underpayment rate established under section 6621” for “an annual rate established under section 6621”. 1976—Subsecs. (a), (b). Pub. L. 94–455, § 1906(b)(13)(A), struck out “or his delegate” after “Secretary” wherever appearing. Subsec. (c)(1). Pub. L. 94–455, §§ 1209(d)(3), 1906(b)(13)(A), inserted “(or, in the case of a levy described in section 6331(d)(3), from the date such person would otherwise have been obligated to pay over such amounts to the taxpayer)” after “date of such levy”, and struck out “or his delegate” after “Secretary”. Subsec. (d). Pub. L. 94–455, § 1906(b)(13)(A), struck out “or his delegate” after “Secretary”. 1975—Subsec. (c)(1). Pub. L. 93–625 substituted “an annual rate established under section 6621” for “the rate of 6 percent per annum”. 1966—Subsec. (a). Pub. L. 89–719, § 104(b)(1), substituted “Except as otherwise provided in subsection (b), any person” for “Any person”. Subsec. (b). Pub. L. 89–719, § 104(b)(2), added subsec. (b). Former subsec. (b) redesignated, with amendments, as subsec. (c)(1). Subsec. (c). Pub. L. 89–719, § 104(b)(2)–(4), redesignated as par. (1) provisions formerly set out as subsec. (b), inserted provisions that any amount other than costs recovered under par. (1) shall be credited against the tax liability for the collection of which the levy was made, and added par. (2). Former subsec. (c) redesignated (e). Subsec. (d). Pub. L. 89–719, § 104(b)(4), added subsec. (d). Subsec. (e). Pub. L. 89–719, § 104(b)(3), redesignated former subsec. (c) as (e).
+
+Statutory Notes and Related Subsidiaries
+
+Effective Date of 1988 AmendmentPub. L. 100–647, title I, § 1015(t)(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].” Amendment by section 6236(e) of Pub. L. 100–647 applicable to levies issued on or after July 1, 1989, see section 6236(h)(1) of Pub. L. 100–647, set out as a note under section 6331 of this title.
+
+Effective Date of 1986 AmendmentAmendment by Pub. L. 99–514 applicable for purposes of determining interest for periods after Dec. 31, 1986, see section 1511(d) of Pub. L. 99–514, set out as a note under section 47 of this title.
+
+Effective Date of 1976 AmendmentAmendment by section 1209(d)(3) of Pub. L. 94–455 effective only with respect to levies made after Feb. 28, 1977, see section 1209(e) of Pub. L. 94–455, as amended by section 2(c) of Pub. L. 94–528, Oct. 17, 1976, 90 Stat. 2483, set out as a note under section 6334 of this title.
+
+Effective Date of 1975 AmendmentAmendment by Pub. L. 93–625 effective July 1, 1975, and applicable to amounts outstanding on such date or arising thereafter, see section 7(e) of Pub. L. 93–625, set out as an Effective Date note under section 6621 of this title.
+
+Effective Date of 1966 AmendmentAmendment by Pub. L. 89–719 applicable after Nov. 2, 1966, regardless of when title or lien of United States arose or when lien or interest of another person was acquired, with certain exceptions, see section 114(a)–(c) of Pub. L. 89–719, set out as a note under section 6323 of this title.

legal/us/code/title-26/chapter-64/section-6333.md

@@ -0,0 +1,41 @@
+---
+type: "LegalText"
+title: "26 U.S.C. § 6333"
+description: "Production of books"
+jurisdiction: "us"
+corpus: "united_states_code"
+kind: "code_section"
+title_number: 26
+title_name: "INTERNAL REVENUE CODE"
+chapter_number: "64"
+chapter_name: "COLLECTION"
+section: "6333"
+citation: "26 U.S.C. § 6333"
+status: "current"
+release_point: "119-100"
+release_date: "2026-06-26"
+source: "official"
+source_url: "https://uscode.house.gov/download/releasepoints/us/pl/119/100/xml_usc26@119-100.zip"
+source_identifier: "/us/usc/t26/s6333"
+source_file: "data/legal/raw/us/code/title-26/usc26.xml"
+source_hash: "f6fa66cc864cdd68a95ad4052ec624159af0dfeb6ff48f4bf45cbb1a8f9957db"
+raw_snapshot_hash: "a261f094809116f42a96648a3d5eee80fa010379d67412551c21dd5c900b27f4"
+text_hash: "aa34c53edffb204c39520ebdee66590be37a8d768e8ff4e9d64b7f77a0b6c77b"
+retrieved_at: "2026-07-04"
+confidence: "official"
+tags: ["legal", "us-code"]
+---
+
+# 26 U.S.C. § 6333 - Production of books
+
+## Text
+
+If a levy has been made or is about to be made on any property, or right to property, any person having custody or control of any books or records, containing evidence or statements relating to the property or right to property subject to levy, shall, upon demand of the Secretary, exhibit such books or records to the Secretary.
+
+(Aug. 16, 1954, ch. 736, 68A Stat. 784; Pub. L. 94–455, title XIX, § 1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1834.)
+
+## Notes
+
+Editorial Notes
+
+Amendments1976—Pub. L. 94–455 struck out “or his delegate” after “Secretary” wherever appearing.

legal/us/code/title-26/chapter-64/section-6335.md

@@ -0,0 +1,97 @@
+---
+type: "LegalText"
+title: "26 U.S.C. § 6335"
+description: "Sale of seized property"
+jurisdiction: "us"
+corpus: "united_states_code"
+kind: "code_section"
+title_number: 26
+title_name: "INTERNAL REVENUE CODE"
+chapter_number: "64"
+chapter_name: "COLLECTION"
+section: "6335"
+citation: "26 U.S.C. § 6335"
+status: "current"
+release_point: "119-100"
+release_date: "2026-06-26"
+source: "official"
+source_url: "https://uscode.house.gov/download/releasepoints/us/pl/119/100/xml_usc26@119-100.zip"
+source_identifier: "/us/usc/t26/s6335"
+source_file: "data/legal/raw/us/code/title-26/usc26.xml"
+source_hash: "0ccfc95ae81958f1d91361e9d517af3b2b9550cfbbeb133f391e329862c21688"
+raw_snapshot_hash: "a261f094809116f42a96648a3d5eee80fa010379d67412551c21dd5c900b27f4"
+text_hash: "addacbaeaf75a3736dca07e965fdf17b36bf15f4c34876efc24f7e25b6b2c8c2"
+retrieved_at: "2026-07-04"
+confidence: "official"
+tags: ["legal", "us-code"]
+---
+
+# 26 U.S.C. § 6335 - Sale of seized property
+
+## Text
+
+(a) Notice of seizure As soon as practicable after seizure of property, notice in writing shall be given by the Secretary to the owner of the property (or, in the case of personal property, the possessor thereof), or shall be left at his usual place of abode or business if he has such within the internal revenue district where the seizure is made. If the owner cannot be readily located, or has no dwelling or place of business within such district, the notice may be mailed to his last known address. Such notice shall specify the sum demanded and shall contain, in the case of personal property, an account of the property seized and, in the case of real property, a description with reasonable certainty of the property seized.
+
+(b) Notice of sale The Secretary shall as soon as practicable after the seizure of the property give notice to the owner, in the manner prescribed in subsection (a), and shall cause a notification to be published in some newspaper published or generally circulated within the county wherein such seizure is made, or if there be no newspaper published or generally circulated in such county, shall post such notice at the post office nearest the place where the seizure is made, and in not less than two other public places. Such notice shall specify the property to be sold, and the time, place, manner, and conditions of the sale thereof. Whenever levy is made without regard to the 10-day period provided in section 6331(a), public notice of sale of the property seized shall not be made within such 10-day period unless section 6336 (relating to sale of perishable goods) is applicable.
+
+(c) Sale of indivisible property If any property liable to levy is not divisible, so as to enable the Secretary by sale of a part thereof to raise the whole amount of the tax and expenses, the whole of such property shall be sold.
+
+(d) Time and place of sale The time of sale shall not be less than 10 days nor more than 40 days from the time of giving public notice under subsection (b). The place of sale shall be within the county in which the property is seized, except by special order of the Secretary.
+
+(e) Manner and conditions of sale (1) In general (A) Determinations relating to minimum price Before the sale of property seized by levy, the Secretary shall determine—
+
+(i) a minimum price below which such property shall not be sold (taking into account the expense of making the levy and conducting the sale), and
+
+(ii) whether, on the basis of criteria prescribed by the Secretary, the purchase of such property by the United States at such minimum price would be in the best interest of the United States.
+
+(B) Sale to highest bidder at or above minimum price If, at the sale, one or more persons offer to purchase such property for not less than the amount of the minimum price, the property shall be declared sold to the highest bidder.
+
+(C) Property deemed sold to United States at minimum price in certain cases If no person offers the amount of the minimum price for such property at the sale and the Secretary has determined that the purchase of such property by the United States would be in the best interest of the United States, the property shall be declared to be sold to the United States at such minimum price.
+
+(D) Release to owner in other cases If, at the sale, the property is not declared sold under subparagraph (B) or (C), the property shall be released to the owner thereof and the expense of the levy and sale shall be added to the amount of tax for the collection of which the levy was made. Any property released under this subparagraph shall remain subject to any lien imposed by subchapter C.
+
+(2) Additional rules applicable to sale The Secretary shall by regulations prescribe the manner and other conditions of the sale of property seized by levy. If one or more alternative methods or conditions are permitted by regulations, the Secretary shall select the alternatives applicable to the sale. Such regulations shall provide:
+
+(A) That the sale shall not be conducted in any manner other than—
+
+(i) by public auction, or
+
+(ii) by public sale under sealed bids.
+
+(B) In the case of the seizure of several items of property, whether such items shall be offered separately, in groups, or in the aggregate; and whether such property shall be offered both separately (or in groups) and in the aggregate, and sold under whichever method produces the highest aggregate amount.
+
+(C) Whether the announcement of the minimum price determined by the Secretary may be delayed until the receipt of the highest bid.
+
+(D) Whether payment in full shall be required at the time of acceptance of a bid, or whether a part of such payment may be deferred for such period (not to exceed 1 month) as may be determined by the Secretary to be appropriate.
+
+(E) The extent to which methods (including advertising) in addition to those prescribed in subsection (b) may be used in giving notice of the sale.
+
+(F) Under what circumstances the Secretary may adjourn the sale from time to time (but such adjournments shall not be for a period to exceed in all 1 month).
+
+(3) Payment of amount bid If payment in full is required at the time of acceptance of a bid and is not then and there paid, the Secretary shall forthwith proceed to again sell the property in the manner provided in this subsection. If the conditions of the sale permit part of the payment to be deferred, and if such part is not paid within the prescribed period, suit may be instituted against the purchaser for the purchase price or such part thereof as has not been paid, together with interest at the rate of 6 percent per annum from the date of the sale; or, in the discretion of the Secretary, the sale may be declared by the Secretary to be null and void for failure to make full payment of the purchase price and the property may again be advertised and sold as provided in subsections (b) and (c) and this subsection. In the event of such readvertisement and sale any new purchaser shall receive such property or rights to property, free and clear of any claim or right of the former defaulting purchaser, of any nature whatsoever, and the amount paid upon the bid price by such defaulting purchaser shall be forfeited.
+
+(4) Cross reference For provision providing for civil damages for violation of paragraph (1)(A)(i), see section 7433.
+
+(f) Right to request sale of seized property within 60 days The owner of any property seized by levy may request that the Secretary sell such property within 60 days after such request (or within such longer period as may be specified by the owner). The Secretary shall comply with such request unless the Secretary determines (and notifies the owner within such period) that such compliance would not be in the best interests of the United States.
+
+(g) Stay of sale of seized property pending Tax Court decision For restrictions on sale of seized property pending Tax Court decision, see section 6863(b)(3).
+
+(Aug. 16, 1954, ch. 736, 68A Stat. 785; Pub. L. 89–719, title I, § 104(d), Nov. 2, 1966, 80 Stat. 1137; Pub. L. 94–455, title XIX, § 1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1834; Pub. L. 99–514, title XV, § 1570(a), Oct. 22, 1986, 100 Stat. 2764; Pub. L. 100–647, title VI, § 6236(g), Nov. 10, 1988, 102 Stat. 3740; Pub. L. 105–206, title III, § 3441(a), (b), July 22, 1998, 112 Stat. 761.)
+
+## Notes
+
+Editorial Notes
+
+Amendments1998—Subsec. (e)(1)(A)(i). Pub. L. 105–206, § 3441(a), substituted “a minimum price below which such property shall not be sold” for “a minimum price for which such property shall be sold”. Subsec. (e)(4). Pub. L. 105–206, § 3441(b), added par. (4). 1988—Subsecs. (f), (g). Pub. L. 100–647 added subsec. (f) and redesignated former subsec. (f) as (g). 1986—Subsec. (e)(1). Pub. L. 99–514 amended par. (1) generally. Prior to amendment, par. (1) “Minimum price” read as follows: “Before the sale the Secretary shall determine a minimum price for which the property shall be sold, and if no person offers for such property at the sale the amount of the minimum price, the property shall be declared to be purchased at such price for the United States; otherwise the property shall be declared to be sold to the highest bidder. In determining the minimum price, the Secretary shall take into account the expense of making the levy and sale.” 1976—Pub. L. 94–455 struck out “or his delegate” after “Secretary” wherever appearing. 1966—Subsec. (b). Pub. L. 89–719 inserted an alternative to the publication of notice of sale to allow publication in a newspaper generally circulated within the county in which the property is seized even though the newspaper is not published in such county.
+
+Statutory Notes and Related Subsidiaries
+
+Effective Date of 1998 AmendmentPub. L. 105–206, title III, § 3441(c), July 22, 1998, 112 Stat. 761, provided that: “The amendments made by this section [amending this section] shall apply to sales made after the date of the enactment of this Act [July 22, 1998].”
+
+Effective Date of 1988 AmendmentAmendment by Pub. L. 100–647 applicable to requests made on or after Jan. 1, 1989, see section 6236(h)(2) of Pub. L. 100–647, set out as a note under section 6331 of this title.
+
+Effective Date of 1986 AmendmentPub. L. 99–514, title XV, § 1570(b), Oct. 22, 1986, 100 Stat. 2765, provided that: “The amendment made by subsection (a) [amending this section] shall apply to— “(1) property seized after the date of the enactment of this Act [Oct. 22, 1986], and “(2) property seized on or before such date which is held by the United States on such date.”
+
+Effective Date of 1966 AmendmentAmendment by Pub. L. 89–719 applicable after Nov. 2, 1966, regardless of when title or lien of United States arose or when lien or interest of another person was acquired, with certain exceptions, see section 114(a)–(c) of Pub. L. 89–719, set out as a note under section 6323 of this title.
+
+Uniform Asset Disposal MechanismPub. L. 105–206, title III, § 3443, July 22, 1998, 112 Stat. 762, provided that: “Not later than the date which is 2 years after the date of the enactment of this Act [July 22, 1998], the Secretary of the Treasury or the Secretary’s delegate shall implement a uniform asset disposal mechanism for sales under section 6335 of the Internal Revenue Code of 1986. The mechanism should be designed to remove any participation in such sales by revenue officers of the Internal Revenue Service and should consider the use of outsourcing.”

legal/us/code/title-26/chapter-64/section-6336.md

@@ -0,0 +1,53 @@
+---
+type: "LegalText"
+title: "26 U.S.C. § 6336"
+description: "Sale of perishable goods"
+jurisdiction: "us"
+corpus: "united_states_code"
+kind: "code_section"
+title_number: 26
+title_name: "INTERNAL REVENUE CODE"
+chapter_number: "64"
+chapter_name: "COLLECTION"
+section: "6336"
+citation: "26 U.S.C. § 6336"
+status: "current"
+release_point: "119-100"
+release_date: "2026-06-26"
+source: "official"
+source_url: "https://uscode.house.gov/download/releasepoints/us/pl/119/100/xml_usc26@119-100.zip"
+source_identifier: "/us/usc/t26/s6336"
+source_file: "data/legal/raw/us/code/title-26/usc26.xml"
+source_hash: "620e8a51a38224488d5118341d9cc27f93f80d98a230fbe752f1d09427ff76c3"
+raw_snapshot_hash: "a261f094809116f42a96648a3d5eee80fa010379d67412551c21dd5c900b27f4"
+text_hash: "0219d2c392cf1c42323b6d24d45deb2d91ed363d35c7148405edb06d74064963"
+retrieved_at: "2026-07-04"
+confidence: "official"
+tags: ["legal", "us-code"]
+---
+
+# 26 U.S.C. § 6336 - Sale of perishable goods
+
+## Text
+
+If the Secretary determines that any property seized is liable to perish, he shall appraise the value of such property and—
+
+(1) Return to owner If the owner of the property can be readily found, the Secretary shall give him notice of such determination of the appraised value of the property. The property shall be returned to the owner if, within such time as may be specified in the notice, the owner—
+
+(A) Pays to the Secretary an amount equal to the appraised value, or
+
+(B) Gives bond in such form, with such sureties, and in such amount as the Secretary shall prescribe, to pay the appraised amount at such time as the Secretary determines to be appropriate in the circumstances.
+
+(2) Immediate sale If the owner does not pay such amount or furnish such bond in accordance with this section, the Secretary shall as soon as practicable make public sale of the property in accordance with such regulations as may be prescribed by the Secretary.
+
+(Aug. 16, 1954, ch. 736, 68A Stat. 786; Pub. L. 94–455, title XIX, § 1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1834; Pub. L. 116–25, title I, § 1404(a), July 1, 2019, 133 Stat. 997.)
+
+## Notes
+
+Editorial Notes
+
+Amendments2019—Pub. L. 116–25 struck out “or become greatly reduced in price or value by keeping, or that such property cannot be kept without great expense” after “to perish” in introductory provisions. 1976—Pub. L. 94–455 struck out “or his delegate” after “Secretary” wherever appearing.
+
+Statutory Notes and Related Subsidiaries
+
+Effective Date of 2019 AmendmentPub. L. 116–25, title I, § 1404(b), July 1, 2019, 133 Stat. 997, provided that: “The amendment made by this section [amending this section] shall apply to property seized after the date of the enactment of this Act [July 1, 2019].”

legal/us/code/title-26/chapter-64/section-6337.md

@@ -0,0 +1,53 @@
+---
+type: "LegalText"
+title: "26 U.S.C. § 6337"
+description: "Redemption of property"
+jurisdiction: "us"
+corpus: "united_states_code"
+kind: "code_section"
+title_number: 26
+title_name: "INTERNAL REVENUE CODE"
+chapter_number: "64"
+chapter_name: "COLLECTION"
+section: "6337"
+citation: "26 U.S.C. § 6337"
+status: "current"
+release_point: "119-100"
+release_date: "2026-06-26"
+source: "official"
+source_url: "https://uscode.house.gov/download/releasepoints/us/pl/119/100/xml_usc26@119-100.zip"
+source_identifier: "/us/usc/t26/s6337"
+source_file: "data/legal/raw/us/code/title-26/usc26.xml"
+source_hash: "1da36ac9e6bc5f92bf488435cfea60a7e8d96adfb8576a90e293153c07062b35"
+raw_snapshot_hash: "a261f094809116f42a96648a3d5eee80fa010379d67412551c21dd5c900b27f4"
+text_hash: "c24b325ce39fb50d73f1bbd8bd01f5cd62ad6393275e8f68b685359223ec5823"
+retrieved_at: "2026-07-04"
+confidence: "official"
+tags: ["legal", "us-code"]
+---
+
+# 26 U.S.C. § 6337 - Redemption of property
+
+## Text
+
+(a) Before sale Any person whose property has been levied upon shall have the right to pay the amount due, together with the expenses of the proceeding, if any, to the Secretary at any time prior to the sale thereof, and upon such payment the Secretary shall restore such property to him, and all further proceedings in connection with the levy on such property shall cease from the time of such payment.
+
+(b) Redemption of real estate after sale (1) Period The owners of any real property sold as provided in section 6335, their heirs, executors, or administrators, or any person having any interest therein, or a lien thereon, or any person in their behalf, shall be permitted to redeem the property sold, or any particular tract of such property, at any time within 180 days after the sale thereof.
+
+(2) Price Such property or tract of property shall be permitted to be redeemed upon payment to the purchaser, or in case he cannot be found in the county in which the property to be redeemed is situated, then to the Secretary, for the use of the purchaser, his heirs, or assigns, the amount paid by such purchaser and interest thereon at the rate of 20 percent per annum.
+
+(c) Record When any lands sold are redeemed as provided in this section, the Secretary shall cause entry of the fact to be made upon the record mentioned in section 6340, and such entry shall be evidence of such redemption.
+
+(Aug. 16, 1954, ch. 736, 68A Stat. 787; Pub. L. 89–719, title I, § 104(e), Nov. 2, 1966, 80 Stat. 1137; Pub. L. 94–455, title XIX, § 1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1834; Pub. L. 97–248, title III, § 349A(a), Sept. 3, 1982, 96 Stat. 639.)
+
+## Notes
+
+Editorial Notes
+
+Amendments1982—Subsec. (b)(1). Pub. L. 97–248 substituted “180 days” for “120 days”. 1976—Pub. L. 94–455 struck out “or his delegate” after “Secretary” wherever appearing. 1966—Subsec. (b)(1). Pub. L. 89–719 substituted “120 days” for “1 year”.
+
+Statutory Notes and Related Subsidiaries
+
+Effective Date of 1982 AmendmentPub. L. 97–248, title III, § 349A(b), Sept. 3, 1982, 96 Stat. 639, provided that: “The amendment made by subsection (a) [amending this section] shall apply with respect to property sold after the date of the enactment of this Act [Sept. 3, 1982].”
+
+Effective Date of 1966 AmendmentAmendment by Pub. L. 89–719 applicable after Nov. 2, 1966, regardless of when title or lien of United States arose or when lien or interest of another person was acquired, with certain exceptions, see section 114(a)–(c) of Pub. L. 89–719, set out as a note under section 6323 of this title.

legal/us/code/title-26/chapter-64/section-6338.md

@@ -0,0 +1,51 @@
+---
+type: "LegalText"
+title: "26 U.S.C. § 6338"
+description: "Certificate of sale; deed of real property"
+jurisdiction: "us"
+corpus: "united_states_code"
+kind: "code_section"
+title_number: 26
+title_name: "INTERNAL REVENUE CODE"
+chapter_number: "64"
+chapter_name: "COLLECTION"
+section: "6338"
+citation: "26 U.S.C. § 6338"
+status: "current"
+release_point: "119-100"
+release_date: "2026-06-26"
+source: "official"
+source_url: "https://uscode.house.gov/download/releasepoints/us/pl/119/100/xml_usc26@119-100.zip"
+source_identifier: "/us/usc/t26/s6338"
+source_file: "data/legal/raw/us/code/title-26/usc26.xml"
+source_hash: "65d10d336e5e4c0d096edfabfd51b9a4451fdf07956cf553397c80d6abb6d860"
+raw_snapshot_hash: "a261f094809116f42a96648a3d5eee80fa010379d67412551c21dd5c900b27f4"
+text_hash: "5b15984de931ef1d2250db40762f6f0668ec4baf1de59fdc60744d5b386f1153"
+retrieved_at: "2026-07-04"
+confidence: "official"
+tags: ["legal", "us-code"]
+---
+
+# 26 U.S.C. § 6338 - Certificate of sale; deed of real property
+
+## Text
+
+(a) Certificate of sale In the case of property sold as provided in section 6335, the Secretary shall give to the purchaser a certificate of sale upon payment in full of the purchase price. In the case of real property, such certificate shall set forth the real property purchased, for whose taxes the same was sold, the name of the purchaser, and the price paid therefor.
+
+(b) Deed to real property In the case of any real property sold as provided in section 6335 and not redeemed in the manner and within the time provided in section 6337, the Secretary shall execute (in accordance with the laws of the State in which such real property is situated pertaining to sales of real property under execution) to the purchaser of such real property at such sale, upon his surrender of the certificate of sale, a deed of the real property so purchased by him, reciting the facts set forth in the certificate.
+
+(c) Real property purchased by United States If real property is declared purchased by the United States at a sale pursuant to section 6335, the Secretary shall at the proper time execute a deed therefor; and without delay cause such deed to be duly recorded in the proper registry of deeds.
+
+(Aug. 16, 1954, ch. 736, 68A Stat. 787; Pub. L. 85–866, title I, § 78, Sept. 2, 1958, 72 Stat. 1662; Pub. L. 89–719, title I, § 104(f), Nov. 2, 1966, 80 Stat. 1137; Pub. L. 94–455, title XIX, § 1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1834.)
+
+## Notes
+
+Editorial Notes
+
+Amendments1976—Pub. L. 94–455 struck out “or his delegate” after “Secretary” wherever appearing. 1966—Subsec. (c). Pub. L. 89–719 struck out provisions requiring the endorsement of approval as to the form of the deed by the United States Attorney for the district in which the property is situated. 1958—Subsec. (c). Pub. L. 85–866 struck out “district” before “attorney”.
+
+Statutory Notes and Related Subsidiaries
+
+Effective Date of 1966 AmendmentAmendment by Pub. L. 89–719 applicable after Nov. 2, 1966, regardless of when title or lien of United States arose or when lien or interest of another person was acquired, with certain exceptions, see section 114(a)–(c) of Pub. L. 89–719, set out as a note under section 6323 of this title.
+
+Effective Date of 1958 AmendmentAmendment by Pub. L. 85–866 effective Aug. 17, 1954, see section 1(c)(2) of Pub. L. 85–866, set out as a note under section 165 of this title.

legal/us/code/title-26/chapter-64/section-6339.md

@@ -0,0 +1,69 @@
+---
+type: "LegalText"
+title: "26 U.S.C. § 6339"
+description: "Legal effect of certificate of sale of personal property and deed of real property"
+jurisdiction: "us"
+corpus: "united_states_code"
+kind: "code_section"
+title_number: 26
+title_name: "INTERNAL REVENUE CODE"
+chapter_number: "64"
+chapter_name: "COLLECTION"
+section: "6339"
+citation: "26 U.S.C. § 6339"
+status: "current"
+release_point: "119-100"
+release_date: "2026-06-26"
+source: "official"
+source_url: "https://uscode.house.gov/download/releasepoints/us/pl/119/100/xml_usc26@119-100.zip"
+source_identifier: "/us/usc/t26/s6339"
+source_file: "data/legal/raw/us/code/title-26/usc26.xml"
+source_hash: "8fe8db82c1183e34eab05f4efafb144a22862bb4431447fdfb6142086dccac91"
+raw_snapshot_hash: "a261f094809116f42a96648a3d5eee80fa010379d67412551c21dd5c900b27f4"
+text_hash: "ccdcc2ba886846c0ff310f880321dc5cd27922e8296177c2f8329108b42d9eb1"
+retrieved_at: "2026-07-04"
+confidence: "official"
+tags: ["legal", "us-code"]
+---
+
+# 26 U.S.C. § 6339 - Legal effect of certificate of sale of personal property and deed of real property
+
+## Text
+
+(a) Certificate of sale of property other than real property In all cases of sale pursuant to section 6335 of property (other than real property), the certificate of such sale—
+
+(1) As evidence Shall be prima facie evidence of the right of the officer to make such sale, and conclusive evidence of the regularity of his proceedings in making the sale; and
+
+(2) As conveyances Shall transfer to the purchaser all right, title, and interest of the party delinquent in and to the property sold; and
+
+(3) As authority for transfer of corporate stock If such property consists of stocks, shall be notice, when received, to any corporation, company, or association of such transfer, and shall be authority to such corporation, company, or association to record the transfer on its books and records in the same manner as if the stocks were transferred or assigned by the party holding the same, in lieu of any original or prior certificate, which shall be void, whether canceled or not; and
+
+(4) As receipts If the subject of sale is securities or other evidences of debt, shall be a good and valid receipt to the person holding the same, as against any person holding or claiming to hold possession of such securities or other evidences of debt; and
+
+(5) As authority for transfer of title to motor vehicle If such property consists of a motor vehicle, shall be notice, when received, to any public official charged with the registration of title to motor vehicles, of such transfer and shall be authority to such official to record the transfer on his books and records in the same manner as if the certificate of title to such motor vehicle were transferred or assigned by the party holding the same, in lieu of any original or prior certificate, which shall be void, whether canceled or not.
+
+(b) Deed of real property In the case of the sale of real property pursuant to section 6335—
+
+(1) Deed as evidence The deed of sale given pursuant to section 6338 shall be prima facie evidence of the facts therein stated; and
+
+(2) Deed as conveyance of title If the proceedings of the Secretary as set forth have been substantially in accordance with the provisions of law, such deed shall be considered and operate as a conveyance of all the right, title, and interest the party delinquent had in and to the real property thus sold at the time the lien of the United States attached thereto.
+
+(c) Effect of junior encumbrances A certificate of sale of personal property given or a deed to real property executed pursuant to section 6338 shall discharge such property from all liens, encumbrances, and titles over which the lien of the United States with respect to which the levy was made had priority.
+
+(d) Cross references (1) For distribution of surplus proceeds, see section 6342(b).
+
+(2) For judicial procedure with respect to surplus proceeds, see section 7426(a)(2).
+
+(Aug. 16, 1954, ch. 736, 68A Stat. 788; Pub. L. 85–866, title I, § 79, Sept. 2, 1958, 72 Stat. 1662; Pub. L. 89–719, title I, § 104(g), Nov. 2, 1966, 80 Stat. 1137; Pub. L. 94–455, title XIX, § 1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1834.)
+
+## Notes
+
+Editorial Notes
+
+Amendments1976—Subsec. (b)(2). Pub. L. 94–455 struck out “or his delegate” after “Secretary”. 1966—Subsecs. (c), (d). Pub. L. 89–719 added subsecs. (c) and (d). 1958—Subsec. (b)(2). Pub. L. 85–866 substituted “as” for “of” after “Deed” in heading.
+
+Statutory Notes and Related Subsidiaries
+
+Effective Date of 1966 AmendmentAmendment by Pub. L. 89–719 applicable after Nov. 2, 1966, regardless of when title or lien of United States arose or when lien or interest of another person was acquired, with certain exceptions, see section 114(a)–(c) of Pub. L. 89–719, set out as a note under section 6323 of this title.
+
+Effective Date of 1958 AmendmentAmendment by Pub. L. 85–866 effective Aug. 17, 1954, see section 1(c)(2) of Pub. L. 85–866, set out as a note under section 165 of this title.

legal/us/code/title-26/chapter-64/section-6340.md

@@ -0,0 +1,55 @@
+---
+type: "LegalText"
+title: "26 U.S.C. § 6340"
+description: "Records of sale"
+jurisdiction: "us"
+corpus: "united_states_code"
+kind: "code_section"
+title_number: 26
+title_name: "INTERNAL REVENUE CODE"
+chapter_number: "64"
+chapter_name: "COLLECTION"
+section: "6340"
+citation: "26 U.S.C. § 6340"
+status: "current"
+release_point: "119-100"
+release_date: "2026-06-26"
+source: "official"
+source_url: "https://uscode.house.gov/download/releasepoints/us/pl/119/100/xml_usc26@119-100.zip"
+source_identifier: "/us/usc/t26/s6340"
+source_file: "data/legal/raw/us/code/title-26/usc26.xml"
+source_hash: "d6b0964f58dab1a6a72bf9940dc9f7b1f75a4d23c4703e32d208e6377b2c3910"
+raw_snapshot_hash: "a261f094809116f42a96648a3d5eee80fa010379d67412551c21dd5c900b27f4"
+text_hash: "653c7d892c105b891e1030bd9afdd5b167e5224e27ce43b209b9329dbe2d8424"
+retrieved_at: "2026-07-04"
+confidence: "official"
+tags: ["legal", "us-code"]
+---
+
+# 26 U.S.C. § 6340 - Records of sale
+
+## Text
+
+(a) Requirement The Secretary shall, for each internal revenue district, keep a record of all sales of property under section 6335 and of redemptions of such property. The record shall set forth the tax for which any such sale was made, the dates of seizure and sale, the name of the party assessed and all proceedings in making such sale, the amount of expenses, the names of the purchasers, and the date of the deed or certificate of sale of personal property.
+
+(b) Copy as evidence A copy of such record, or any part thereof, certified by the Secretary shall be evidence in any court of the truth of the facts therein stated.
+
+(c) Accounting to taxpayer The taxpayer with respect to whose liability the sale was conducted or who redeemed the property shall be furnished—
+
+(1) the record under subsection (a) (other than the names of the purchasers);
+
+(2) the amount from such sale applied to the taxpayer’s liability; and
+
+(3) the remaining balance of such liability.
+
+(Aug. 16, 1954, ch. 736, 68A Stat. 789; Pub. L. 94–455, title XIX, § 1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1834; Pub. L. 105–206, title III, § 3442(a), July 22, 1998, 112 Stat. 761.)
+
+## Notes
+
+Editorial Notes
+
+Amendments1998—Subsec. (a). Pub. L. 105–206, § 3442(a)(1), struck out “real” after “sales of” and inserted “or certificate of sale of personal property” after “deed”. Subsec. (c). Pub. L. 105–206, § 3442(a)(2), added subsec. (c). 1976—Pub. L. 94–455 struck out “or his delegate” after “Secretary” wherever appearing.
+
+Statutory Notes and Related Subsidiaries
+
+Effective Date of 1998 AmendmentPub. L. 105–206, title III, § 3442(b), July 22, 1998, 112 Stat. 762, provided that: “The amendments made by this section [amending this section] shall apply to seizures occurring after the date of the enactment of this Act [July 22, 1998].”

legal/us/code/title-26/chapter-64/section-6341.md

@@ -0,0 +1,41 @@
+---
+type: "LegalText"
+title: "26 U.S.C. § 6341"
+description: "Expense of levy and sale"
+jurisdiction: "us"
+corpus: "united_states_code"
+kind: "code_section"
+title_number: 26
+title_name: "INTERNAL REVENUE CODE"
+chapter_number: "64"
+chapter_name: "COLLECTION"
+section: "6341"
+citation: "26 U.S.C. § 6341"
+status: "current"
+release_point: "119-100"
+release_date: "2026-06-26"
+source: "official"
+source_url: "https://uscode.house.gov/download/releasepoints/us/pl/119/100/xml_usc26@119-100.zip"
+source_identifier: "/us/usc/t26/s6341"
+source_file: "data/legal/raw/us/code/title-26/usc26.xml"
+source_hash: "c26a76e892191742bdf34365d6880bd70e09fb0e6f04387fcf84ac29a134526d"
+raw_snapshot_hash: "a261f094809116f42a96648a3d5eee80fa010379d67412551c21dd5c900b27f4"
+text_hash: "1d15af54e4221382dba58f57dd2dc2618cb943d315a2feb83e31eb5d91b4a55b"
+retrieved_at: "2026-07-04"
+confidence: "official"
+tags: ["legal", "us-code"]
+---
+
+# 26 U.S.C. § 6341 - Expense of levy and sale
+
+## Text
+
+The Secretary shall determine the expenses to be allowed in all cases of levy and sale.
+
+(Aug. 16, 1954, ch. 736, 68A Stat. 789; Pub. L. 94–455, title XIX, § 1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1834.)
+
+## Notes
+
+Editorial Notes
+
+Amendments1976—Pub. L. 94–455 struck out “or his delegate” after “Secretary”.

legal/us/code/title-26/chapter-64/section-6342.md

@@ -0,0 +1,53 @@
+---
+type: "LegalText"
+title: "26 U.S.C. § 6342"
+description: "Application of proceeds of levy"
+jurisdiction: "us"
+corpus: "united_states_code"
+kind: "code_section"
+title_number: 26
+title_name: "INTERNAL REVENUE CODE"
+chapter_number: "64"
+chapter_name: "COLLECTION"
+section: "6342"
+citation: "26 U.S.C. § 6342"
+status: "current"
+release_point: "119-100"
+release_date: "2026-06-26"
+source: "official"
+source_url: "https://uscode.house.gov/download/releasepoints/us/pl/119/100/xml_usc26@119-100.zip"
+source_identifier: "/us/usc/t26/s6342"
+source_file: "data/legal/raw/us/code/title-26/usc26.xml"
+source_hash: "ce0d91e2150172226a9bb47cbb20d81dddfba6433b374f185251ff7ba0a17030"
+raw_snapshot_hash: "a261f094809116f42a96648a3d5eee80fa010379d67412551c21dd5c900b27f4"
+text_hash: "db76807b7cc7464872508a322bd4be9dd7dfd2db0b3fd7267c11a36946bfbd8a"
+retrieved_at: "2026-07-04"
+confidence: "official"
+tags: ["legal", "us-code"]
+---
+
+# 26 U.S.C. § 6342 - Application of proceeds of levy
+
+## Text
+
+(a) Collection of liability Any money realized by proceedings under this subchapter (whether by seizure, by surrender under section 6332 (except pursuant to subsection (d)(2) thereof), or by sale of seized property) or by sale of property redeemed by the United States (if the interest of the United States in such property was a lien arising under the provisions of this title) shall be applied as follows:
+
+(1) Expense of levy and sale First, against the expenses of the proceedings;
+
+(2) Specific tax liability on seized property If the property seized and sold is subject to a tax imposed by any internal revenue law which has not been paid, the amount remaining after applying paragraph (1) shall then be applied against such tax liability (and, if such tax was not previously assessed, it shall then be assessed);
+
+(3) Liability of delinquent taxpayer The amount, if any, remaining after applying paragraphs (1) and (2) shall then be applied against the liability in respect of which the levy was made or the sale was conducted.
+
+(b) Surplus proceeds Any surplus proceeds remaining after the application of subsection (a) shall, upon application and satisfactory proof in support thereof, be credited or refunded by the Secretary to the person or persons legally entitled thereto.
+
+(Aug. 16, 1954, ch. 736, 68A Stat. 789; Pub. L. 89–719, title I, § 104(h), Nov. 2, 1966, 80 Stat. 1137; Pub. L. 94–455, title XIX, § 1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1834; Pub. L. 115–141, div. U, title IV, § 401(a)(284), Mar. 23, 2018, 132 Stat. 1198.)
+
+## Notes
+
+Editorial Notes
+
+Amendments2018—Subsec. (a). Pub. L. 115–141 substituted “subsection (d)(2)” for “subsection (c)(2)” in introductory provisions. 1976—Pub. L. 94–455 struck out “or his delegate” after “Secretary” wherever appearing. 1966—Subsec. (a). Pub. L. 89–719 inserted in introductory provisions, references to an exception in the case of surrender under section 6332(c)(2) and to sale of property redeemed by the United States if the interest of the United States in such property was a lien arising under the provisions of this title, struck out “under this subchapter” after “proceedings” in par. (1), and inserted “or the sale was conducted” after “levy was made” in par. (3).
+
+Statutory Notes and Related Subsidiaries
+
+Effective Date of 1966 AmendmentAmendment by Pub. L. 89–719 applicable after Nov. 2, 1966, regardless of when title or lien of United States arose or when lien or interest of another person was acquired, with certain exceptions, see section 114(a)–(c) of Pub. L. 89–719, set out as a note under section 6323 of this title.

legal/us/code/title-26/chapter-64/section-6343.md

@@ -0,0 +1,133 @@
+---
+type: "LegalText"
+title: "26 U.S.C. § 6343"
+description: "Authority to release levy and return property"
+jurisdiction: "us"
+corpus: "united_states_code"
+kind: "code_section"
+title_number: 26
+title_name: "INTERNAL REVENUE CODE"
+chapter_number: "64"
+chapter_name: "COLLECTION"
+section: "6343"
+citation: "26 U.S.C. § 6343"
+status: "current"
+release_point: "119-100"
+release_date: "2026-06-26"
+source: "official"
+source_url: "https://uscode.house.gov/download/releasepoints/us/pl/119/100/xml_usc26@119-100.zip"
+source_identifier: "/us/usc/t26/s6343"
+source_file: "data/legal/raw/us/code/title-26/usc26.xml"
+source_hash: "d8752dccb49faf9c9a6c442ab419fd3fc442a4e498302b40a31e4f69a98cf10d"
+raw_snapshot_hash: "a261f094809116f42a96648a3d5eee80fa010379d67412551c21dd5c900b27f4"
+text_hash: "81ae9a07560581d77bd10ca015d2fe95012a06e8f58f19d4408ee04f17602b7b"
+retrieved_at: "2026-07-04"
+confidence: "official"
+tags: ["legal", "us-code"]
+---
+
+# 26 U.S.C. § 6343 - Authority to release levy and return property
+
+## Text
+
+(a) Release of levy and notice of release (1) In general Under regulations prescribed by the Secretary, the Secretary shall release the levy upon all, or part of, the property or rights to property levied upon and shall promptly notify the person upon whom such levy was made (if any) that such levy has been released if—
+
+(A) the liability for which such levy was made is satisfied or becomes unenforceable by reason of lapse of time,
+
+(B) release of such levy will facilitate the collection of such liability,
+
+(C) the taxpayer has entered into an agreement under section 6159 to satisfy such liability by means of installment payments, unless such agreement provides otherwise,
+
+(D) the Secretary has determined that such levy is creating an economic hardship due to the financial condition of the taxpayer, or
+
+(E) the fair market value of the property exceeds such liability and release of the levy on a part of such property could be made without hindering the collection of such liability.
+
+For purposes of subparagraph (C), the Secretary is not required to release such levy if such release would jeopardize the secured creditor status of the Secretary.
+
+(2) Expedited determination on certain business property In the case of any tangible personal property essential in carrying on the trade or business of the taxpayer, the Secretary shall provide for an expedited determination under paragraph (1) if levy on such tangible personal property would prevent the taxpayer from carrying on such trade or business.
+
+(3) Subsequent levy The release of levy on any property under paragraph (1) shall not prevent any subsequent levy on such property.
+
+(b) Return of property If the Secretary determines that property has been wrongfully levied upon, it shall be lawful for the Secretary to return—
+
+(1) the specific property levied upon,
+
+(2) an amount of money equal to the amount of money levied upon, or
+
+(3) an amount of money equal to the amount of money received by the United States from a sale of such property.
+
+Property may be returned at any time. An amount equal to the amount of money levied upon or received from such sale may be returned at any time before the expiration of 2 years from the date of such levy. For purposes of paragraph (3), if property is declared purchased by the United States at a sale pursuant to section 6335(e) (relating to manner and conditions of sale), the United States shall be treated as having received an amount of money equal to the minimum price determined pursuant to such section or (if larger) the amount received by the United States from the resale of such property.
+
+(c) Interest Interest shall be allowed and paid at the overpayment rate established under section 6621—
+
+(1) in a case described in subsection (b)(2), from the date the Secretary receives the money to a date (to be determined by the Secretary) preceding the date of return by not more than 30 days, or
+
+(2) in a case described in subsection (b)(3), from the date of the sale of the property to a date (to be determined by the Secretary) preceding the date of return by not more than 30 days.
+
+(d) Return of property in certain cases If—
+
+(1) any property has been levied upon, and
+
+(2) the Secretary determines that—
+
+(A) the levy on such property was premature or otherwise not in accordance with administrative procedures of the Secretary,
+
+(B) the taxpayer has entered into an agreement under section 6159 to satisfy the tax liability for which the levy was imposed by means of installment payments, unless such agreement provides otherwise,
+
+(C) the return of such property will facilitate the collection of the tax liability, or
+
+(D) with the consent of the taxpayer or the National Taxpayer Advocate, the return of such property would be in the best interests of the taxpayer (as determined by the National Taxpayer Advocate) and the United States,
+
+the provisions of subsection (b) shall apply in the same manner as if such property had been wrongly levied upon, except that no interest shall be allowed under subsection (c).
+
+(e) Release of levy upon agreement that amount is not collectible In the case of a levy on the salary or wages payable to or received by the taxpayer, upon agreement with the taxpayer that the tax is not collectible, the Secretary shall release such levy as soon as practicable.
+
+(f) Individuals held harmless on wrongful levy, etc.11 So in original. Probably should be followed by a comma. on retirement plan (1) In general If the Secretary determines that an individual’s account or benefit under an eligible retirement plan (as defined in section 402(c)(8)(B)) has been levied upon in a case to which subsection (b) or (d)(2)(A) applies and property or an amount of money is returned to the individual—
+
+(A) the individual may contribute such property or an amount equal to the sum of—
+
+(i) the amount of money so returned by the Secretary, and
+
+(ii) interest paid under subsection (c) on such amount of money,
+
+into such eligible retirement plan if such contribution is permitted by the plan, or into an individual retirement plan (other than an endowment contract) to which a rollover contribution of a distribution from such eligible retirement plan is permitted, but only if such contribution is made not later than the due date (not including extensions) for filing the return of tax for the taxable year in which such property or amount of money is returned, and
+
+(B) the Secretary shall, at the time such property or amount of money is returned, notify such individual that a contribution described in subparagraph (A) may be made.
+
+(2) Treatment as rollover The distribution on account of the levy and any contribution under paragraph (1) with respect to the return of such distribution shall be treated for purposes of this title as if such distribution and contribution were described in section 402(c), 402A(c)(3), 403(a)(4), 403(b)(8), 408(d)(3), 408A(d)(3), or 457(e)(16), whichever is applicable; except that—
+
+(A) the contribution shall be treated as having been made for the taxable year in which the distribution on account of the levy occurred, and the interest paid under subsection (c) shall be treated as earnings within the plan after the contribution and shall not be included in gross income, and
+
+(B) such contribution shall not be taken into account under section 408(d)(3)(B).
+
+(3) Refund, etc., of income tax on levy (A) In general If any amount is includible in gross income for a taxable year by reason of a distribution on account of a levy referred to in paragraph (1) and any portion of such amount is treated as a rollover contribution under paragraph (2), any tax imposed by chapter 1 on such portion shall not be assessed, and if assessed shall be abated, and if collected shall be credited or refunded as an overpayment made on the due date for filing the return of tax for such taxable year.
+
+(B) Exception Subparagraph (A) shall not apply to a rollover contribution under this subsection which is made from an eligible retirement plan which is not a Roth IRA or a designated Roth account (within the meaning of section 402A) to a Roth IRA or a designated Roth account under an eligible retirement plan.
+
+(4) Interest Notwithstanding subsection (d), interest shall be allowed under subsection (c) in a case in which the Secretary makes a determination described in subsection (d)(2)(A) with respect to a levy upon an individual retirement plan.
+
+(5) Treatment of inherited accounts For purposes of paragraph (1)(A), section 408(d)(3)(C) shall be disregarded in determining whether an individual retirement plan is a plan to which a rollover contribution of a distribution from the plan levied upon is permitted.
+
+(Aug. 16, 1954, ch. 736, 68A Stat. 789; Pub. L. 89–719, title I, § 104(i), Nov. 2, 1966, 80 Stat. 1138; Pub. L. 94–455, title XIX, § 1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1834; Pub. L. 96–167, § 4(a), Dec. 29, 1979, 93 Stat. 1275; Pub. L. 99–514, title XV, § 1511(c)(10), Oct. 22, 1986, 100 Stat. 2745; Pub. L. 100–647, title VI, § 6236(f), Nov. 10, 1988, 102 Stat. 3740; Pub. L. 104–168, title V, § 501(b), July 30, 1996, 110 Stat. 1460; Pub. L. 105–206, title I, § 1102(d)(1)(B), title III, § 3432(a), July 22, 1998, 112 Stat. 704, 759; Pub. L. 115–97, title I, § 11071(a), Dec. 22, 2017, 131 Stat. 2091; Pub. L. 115–123, div. D, title II, § 41104(a), Feb. 9, 2018, 132 Stat. 155.)
+
+## Notes
+
+Editorial Notes
+
+Amendments2018—Subsec. (f). Pub. L. 115–123 added subsec. (f). 2017—Subsec. (b). Pub. L. 115–97 substituted “2 years” for “9 months” in concluding provisions. 1998—Subsec. (d)(2)(D). Pub. L. 105–206, § 1102(d)(1)(B), substituted “National Taxpayer Advocate” for “Taxpayer Advocate” in two places. Subsec. (e). Pub. L. 105–206, § 3432(a), added subsec. (e). 1996—Subsec. (d). Pub. L. 104–168 added subsec. (d). 1988—Subsec. (a). Pub. L. 100–647 inserted “and notice of release” after “levy” in heading and amended text generally. Prior to amendment, text read as follows: “It shall be lawful for the Secretary, under regulations prescribed by the Secretary, to release the levy upon all or part of the property or rights to property levied upon where the Secretary determines that such action will facilitate the collection of the liability, but such release shall not operate to prevent any subsequent levy.” 1986—Subsec. (c). Pub. L. 99–514 substituted “the overpayment rate established under section 6621” for “an annual rate established under section 6621”. 1979—Subsec. (c). Pub. L. 96–167 added subsec. (c). 1976—Pub. L. 94–455 struck out “or his delegate” after “Secretary” wherever appearing. 1966—Pub. L. 89–719 inserted “and return property” in section catchline, designated existing provisions as subsec. (a), and added subsec. (b).
+
+Statutory Notes and Related Subsidiaries
+
+Effective Date of 2018 AmendmentPub. L. 115–123, div. D, title II, § 41104(b), Feb. 9, 2018, 132 Stat. 157, provided that: “The amendment made by this section [amending this section] shall apply to amounts paid under subsections (b), (c), and (d)(2)(A) of section 6343 of the Internal Revenue Code of 1986 in taxable years beginning after December 31, 2017.”
+
+Effective Date of 2017 AmendmentPub. L. 115–97, title I, § 11071(c), Dec. 22, 2017, 131 Stat. 2092, provided that: “The amendments made by this section [amending this section and section 6532 of this title] shall apply to— “(1) levies made after the date of the enactment of this Act [Dec. 22, 2017], and “(2) levies made on or before such date if the 9-month period has not expired under section 6343(b) of the Internal Revenue Code of 1986 (without regard to this section) as of such date.”
+
+Effective Date of 1998 AmendmentAmendment by section 1102 of Pub. L. 105–206 effective July 22, 1998, see section 1102(f) of Pub. L. 105–206, set out as a note under section 7803 of this title. Pub. L. 105–206, title III, § 3432(b), July 22, 1998, 112 Stat. 759, provided that: “The amendment made by this section [amending this section] shall apply to levies imposed after December 31, 1999.”
+
+Effective Date of 1988 AmendmentAmendment by Pub. L. 100–647 applicable to levies issued on or after July 1, 1989, see section 6236(h)(1) of Pub. L. 100–647, set out as a note under section 6331 of this title.
+
+Effective Date of 1986 AmendmentAmendment by Pub. L. 99–514 applicable for purposes of determining interest for periods after Dec. 31, 1986, see section 1511(d) of Pub. L. 99–514, set out as a note under section 47 of this title.
+
+Effective Date of 1979 AmendmentPub. L. 96–167, § 4(c)(1), Dec. 29, 1979, 93 Stat. 1276, provided that: “The amendment made by subsection (a) [amending this section] shall apply to levies made after the date of the enactment of this Act [Dec. 29, 1979].”
+
+Effective Date of 1966 AmendmentAmendment by Pub. L. 89–719 applicable after Nov. 2, 1966, regardless of when title or lien of United States arose or when lien or interest of another person was acquired, with certain exceptions, see section 114(a)–(c) of Pub. L. 89–719, set out as a note under section 6323 of this title.

legal/us/code/title-26/chapter-64/section-6344.md

@@ -0,0 +1,65 @@
+---
+type: "LegalText"
+title: "26 U.S.C. § 6344"
+description: "Cross references"
+jurisdiction: "us"
+corpus: "united_states_code"
+kind: "code_section"
+title_number: 26
+title_name: "INTERNAL REVENUE CODE"
+chapter_number: "64"
+chapter_name: "COLLECTION"
+section: "6344"
+citation: "26 U.S.C. § 6344"
+status: "current"
+release_point: "119-100"
+release_date: "2026-06-26"
+source: "official"
+source_url: "https://uscode.house.gov/download/releasepoints/us/pl/119/100/xml_usc26@119-100.zip"
+source_identifier: "/us/usc/t26/s6344"
+source_file: "data/legal/raw/us/code/title-26/usc26.xml"
+source_hash: "fd42db7f597aa1ced571d3cd25bfc1a1a674f3b423bc6a7c2909e59b5b54bf74"
+raw_snapshot_hash: "a261f094809116f42a96648a3d5eee80fa010379d67412551c21dd5c900b27f4"
+text_hash: "a83a1c54f77a923fb1a8f0fa3b64b9887e64e1de32dd5f17b3debade5b87493f"
+retrieved_at: "2026-07-04"
+confidence: "official"
+tags: ["legal", "us-code"]
+---
+
+# 26 U.S.C. § 6344 - Cross references
+
+## Text
+
+(a) Length of period For period within which levy may be begun in case of—
+
+(1) Income, estate, and gift taxes, and taxes imposed by chapter 41, 42, 43, or 44, see sections 6502(a) and 6503(a)(1).
+
+(2) Employment and miscellaneous excise taxes, see section 6502(a).
+
+(b) Delinquent collection officers For distraint proceedings against delinquent internal revenue officers, see section 7804(c).
+
+(c) Other references For provisions relating to—
+
+(1) Stamps, marks and brands, see section 6807.
+
+(2) Administration of real estate acquired by the United States, see section 7506.
+
+(Aug. 16, 1954, ch. 736, 68A Stat. 789; Pub. L. 91–172, title I, § 101(j)(45), Dec. 30, 1969, 83 Stat. 531; Pub. L. 93–406, title II, § 1016(a)(13), Sept. 2, 1974, 88 Stat. 930; Pub. L. 94–455, title XIII, § 1307(d)(2)(F)(v), title XVI, § 1605(b)(8), Oct. 4, 1976, 90 Stat. 1728, 1755; Pub. L. 96–223, title I, § 101(f)(1)(I), Apr. 2, 1980, 94 Stat. 252; Pub. L. 100–418, title I, § 1941(b)(2)(B)(ix), Aug. 23, 1988, 102 Stat. 1323; Pub. L. 105–206, title I, § 1104(b)(1), July 22, 1998, 112 Stat. 710.)
+
+## Notes
+
+Editorial Notes
+
+Amendments1998—Subsec. (b). Pub. L. 105–206 substituted “section 7804(c)” for “section 7803(d)”. 1988—Subsec. (a)(1). Pub. L. 100–418 substituted “or 44” for “44, or 45”. 1980—Subsec. (a)(1). Pub. L. 96–223 inserted reference to chapter 45. 1976—Subsec. (a)(1). Pub. L. 94–455 inserted reference to chapters 41 and 44. 1974—Subsec. (a)(1). Pub. L. 93–406 inserted reference to chapter 43. 1969—Subsec. (a)(1). Pub. L. 91–172 inserted reference to chapter 42.
+
+Statutory Notes and Related Subsidiaries
+
+Effective Date of 1988 AmendmentAmendment by Pub. L. 100–418 applicable to crude oil removed from the premises on or after Aug. 23, 1988, see section 1941(c) of Pub. L. 100–418, set out as a note under section 164 of this title.
+
+Effective Date of 1980 AmendmentAmendment by Pub. L. 96–223 applicable to periods after Feb. 29, 1980, see section 101(i) of Pub. L. 96–223, set out as a note under section 6161 of this title.
+
+Effective Date of 1976 AmendmentAmendment by section 1307(d)(2)(F)(v) of Pub. L. 94–455 effective on and after Oct. 4, 1976, see section 1307(e) of Pub. L. 94–455, set out as a note under section 501 of this title.
+
+Effective Date of 1974 AmendmentAmendment by Pub. L. 93–406 applicable, except as otherwise provided in section 1017(c) through (i) of Pub. L. 93–406, for plan years beginning after Sept. 2, 1974, but, in the case of plans in existence on Jan. 1, 1974, amendment by Pub. L. 93–406 applicable for plan years beginning after Dec. 31, 1975, see section 1017 of Pub. L. 93–406, set out as an Effective Date; Transitional Rules note under section 410 of this title.
+
+Effective Date of 1969 AmendmentAmendment by Pub. L. 91–172 effective Jan. 1, 1970, see section 101(k)(1) of Pub. L. 91–172, set out as an Effective Date note under section 4940 of this title.

legal/us/code/title-26/chapter-64/section-6361-to-6365.md

@@ -0,0 +1,45 @@
+---
+type: "LegalText"
+title: "26 U.S.C. § 6361 to 6365"
+description: "Repealed. Pub. L. 101–508, title XI, § 11801(a)(45), Nov. 5, 1990, 104 Stat. 1388–522]"
+jurisdiction: "us"
+corpus: "united_states_code"
+kind: "code_section"
+title_number: 26
+title_name: "INTERNAL REVENUE CODE"
+chapter_number: "64"
+chapter_name: "COLLECTION"
+section: "6361 to 6365"
+citation: "26 U.S.C. § 6361 to 6365"
+status: "current"
+release_point: "119-100"
+release_date: "2026-06-26"
+source: "official"
+source_url: "https://uscode.house.gov/download/releasepoints/us/pl/119/100/xml_usc26@119-100.zip"
+source_identifier: "/us/usc/t26/s6361...6365"
+source_file: "data/legal/raw/us/code/title-26/usc26.xml"
+source_hash: "7f8b4c05e39a069115441ed4f2d12e63766f952f228a2ea11beebfae2539d174"
+raw_snapshot_hash: "a261f094809116f42a96648a3d5eee80fa010379d67412551c21dd5c900b27f4"
+text_hash: "a027e52978d38aa2afd3c466603f5c3a65ba20b3898b032137496ba895d908c1"
+retrieved_at: "2026-07-04"
+confidence: "official"
+tags: ["legal", "us-code"]
+---
+
+# 26 U.S.C. § 6361 to 6365 - Repealed. Pub. L. 101–508, title XI, § 11801(a)(45), Nov. 5, 1990, 104 Stat. 1388–522]
+
+## Notes
+
+Section 6361, added Pub. L. 92–512, title II, § 202(a), Oct. 20, 1972, 86 Stat. 936; amended Pub. L. 94–455, title XIX, § 1906(b)(13)(A), title XXI, § 2116(c), Oct. 4, 1976, 90 Stat. 1834, 1911, set forth general rules regarding collection of State individual income taxes.
+
+Section 6362, added Pub. L. 92–512, title II, § 202(a), Oct. 20, 1972, 86 Stat. 938; amended Pub. L. 94–455, title XIX, § 1906(b)(13)(A), title XXI, § 2116(b), Oct. 4, 1976, 90 Stat. 1834, 1910; Pub. L. 95–473, § 2(a)(2)(H), Oct. 17, 1978, 92 Stat. 1465; Pub. L. 95–600, title IV, § 421(e)(8), Nov. 6, 1978, 92 Stat. 2877; Pub. L. 97–248, title II, § 201(d)(7), formerly § 201(c)(7), Sept. 3, 1982, 96 Stat. 420, redesignated Pub. L. 97–448, title III, § 306(a)(1)(A)(i), Jan. 12, 1983, 96 Stat. 2400; Pub. L. 97–354, § 5(a)(41), Oct. 19, 1982, 96 Stat. 1696; Pub. L. 97–424, title V, § 547(b)(5), Jan. 6, 1983, 96 Stat. 2200; Pub. L. 98–369, div. A, title IV, §§ 412(b)(6), 474(r)(35), title VII, § 721(x)(5), July 18, 1984, 98 Stat. 792, 845, 972; Pub. L. 99–514, title XIII, § 1301(j)(8), Oct. 22, 1986, 100 Stat. 2658, related to qualified State individual income taxes.
+
+Section 6363, added Pub. L. 92–512, title II, § 202(a), Oct. 20, 1972, 86 Stat. 942; amended Pub. L. 94–455, title XIX, § 1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1834; Pub. L. 98–620, title IV, § 402(28)(C), Nov. 8, 1984, 98 Stat. 3359, related to State agreements and other procedures.
+
+Section 6364, added Pub. L. 92–512, title II, § 202(a), Oct. 20, 1972, 86 Stat. 944; amended Pub. L. 94–455, title XIX, § 1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1834, authorized Secretary to prescribe regulations for this subchapter.
+
+Section 6365, added Pub. L. 92–512, title II, § 202(a), Oct. 20, 1972, 86 Stat. 944; amended Pub. L. 94–455, title XIX, § 1906(a)(21), Oct. 4, 1976, 90 Stat. 1826; Pub. L. 97–248, title III, §§ 307(a)(8), 308(a), Sept. 3, 1982, 96 Stat. 589, 591; Pub. L. 98–67, title I, § 102(a), Aug. 5, 1983, 97 Stat. 369, set forth definitions and special rules for this subchapter.
+
+Statutory Notes and Related Subsidiaries
+
+Savings ProvisionFor provisions that nothing in repeal by Pub. L. 101–508 be construed to affect treatment of certain transactions occurring, property acquired, or items of income, loss, deduction, or credit taken into account prior to Nov. 5, 1990, for purposes of determining liability for tax for periods ending after Nov. 5, 1990, see section 11821(b) of Pub. L. 101–508, set out as a note under section 45K of this title.