Sec. 5. Extension of time for contesting IRS levy
114 words·~1 min read·
/bill/113/s/2215/is/section-5A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
Subsection
(b)of section 6343 of the Internal Revenue Code of 1986 is amended by striking 9 months and inserting 3 years . Subsection
(c)of section 6532 of the Internal Revenue Code of 1986 is amended— in paragraph
(1)by striking 9 months” and inserting ‘‘3 years , and in paragraph
(2)by striking 9-month and inserting 3-year . The amendments made by this section shall apply to— levies made after the date of the enactment of this Act, and 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.