Sec. 9. Extension of time for contesting IRS levy
114 words·~1 min read·
/bill/114/s/949/is/section-9·A 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 under section 6343(b) of the Internal Revenue Code of 1986 (without regard to this section) has not expired as of such date.