Sec. 11071. Extension of time limit for contesting IRS levy
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/bill/115/hr/1/unknown/section-11071A 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) of the Internal Revenue Code of 1986 (without regard to this section) as of such date.