Sec. 304. Release of Federal tax levies which cause business hardship
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Subparagraph
(D)of section 6343(a)(1) is amended by inserting or any trade or business of the taxpayer before , or . Subsection
(a)of section 6343 is amended by adding at the end the following new paragraph: For purposes of making a determination under paragraph (1)(D), with respect to a trade or business of the taxpayer, the Secretary shall take into consideration— the economic viability of such trade or business, the nature and extent of the hardship, including the extent to which the taxpayer exercised ordinary business care and prudence, and any hardships which would be caused to other individuals or businesses if such trade or business were liquidated. . The amendments made by this section shall take effect on the date of the enactment of this Act.