§ 6326. Administrative appeal of liens
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/usc/title-26/section-6326A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
(a)In general In such form and at such time as the Secretary shall prescribe by regulations, any person shall be allowed to appeal to the Secretary after the filing of a notice of a lien under this subchapter on the property or the rights to property of such person for a release of such lien alleging an error in the filing of the notice of such lien.
(b)Certificate of release If the Secretary determines that the filing of the notice of any lien was erroneous, the Secretary shall expeditiously (and, to the extent practicable, within 14 days after such determination) issue a certificate of release of such lien and shall include in such certificate a statement that such filing was erroneous.
(Added Pub. L. 100–647, title VI, § 6238(a), Nov. 10, 1988, 102 Stat. 3743.)
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- Public Law 100–647To make technical corrections relating to the Tax Reform Act of 1986, and for other purposes
- Public Law 97–258To revise, codify, and enact without substantive change certain general and permanent laws, related to money and finance, es title 31, United States Code, “Money and Finance”
- Public Law 96–589To amend the Internal Revenue Code of 1954 to provide for the tax treatment of bankruptcy, insolvency, and similar proceedings, and for other purposes
- Public Law 94–455To reform the tax laws of the United States
4 references not yet in our index
- Pub. L. 100–647, title VI, § 6238(a)
- 102 Stat. 3743
- Pub. L. 100–647, title VI, § 6238(d)
- Pub. L. 100–647, title VI, § 6238(b)
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§ 6326
Administrative appeal of liens
IRM×6
Stat.×5
Pub. L.Pub. L. 100–647, title VI, § 6238(a)
Stat.102 Stat. 3743
Pub. L.Pub. L. 100–647, title VI, § 6238(d)
Pub. L.Pub. L. 100–647, title VI, § 6238(b)
Cites 4Cited by 11 across 2 sources