Sec. 103. Extending time limit for contesting IRS levy
109 words·~1 min read·
/bill/114/s/3156/pcs/section-103·A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
Subsection
(b)of section 6343 is amended by striking 9 months and inserting 2 years . Subsection
(c)of section 6532 is amended— by striking 9 months in paragraph
(1)and inserting 2 years , and by striking 9-month in paragraph
(2)and inserting 2-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) or 6532(c), as applicable, of the Internal Revenue Code of 1986 (as in effect before the amendments made by this section) as of such date.