§ 6502. Collection after assessment
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(a)Length of period Where the assessment of any tax imposed by this title has been made within the period of limitation properly applicable thereto, such tax may be collected by levy or by a proceeding in court, but only if the levy is made or the proceeding begun—
(1)within 10 years after the assessment of the tax, or
(2)if—
(A)there is an installment agreement between the taxpayer and the Secretary, prior to the date which is 90 days after the expiration of any period for collection agreed upon in writing by the Secretary and the taxpayer at the time the installment agreement was entered into; or
(B)there is a release of levy under section 6343 after such 10-year period, prior to the expiration of any period for collection agreed upon in writing by the Secretary and the taxpayer before such release.
If a timely proceeding in court for the collection of a tax is commenced, the period during which such tax may be collected by levy shall be extended and shall not expire until the liability for the tax (or a judgment against the taxpayer arising from such liability) is satisfied or becomes unenforceable.
(b)Date when levy is considered made The date on which a levy on property or rights to property is made shall be the date on which the notice of seizure provided in section 6335(a) is given.
(Aug. 16, 1954, ch. 736, 68A Stat. 806; Pub. L. 89–719, title I, § 113(b), Nov. 2, 1966, 80 Stat. 1146; Pub. L. 94–455, title XIX, § 1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1834; Pub. L. 100–647, title I, § 1015(u)(1), Nov. 10, 1988, 102 Stat. 3573; Pub. L. 101–239, title VII, § 7811(k)(2), Dec. 19, 1989, 103 Stat. 2412; Pub. L. 101–508, title XI, § 11317(a), Nov. 5, 1990, 104 Stat. 1388–458; Pub. L. 105–206, title III, § 3461(a), July 22, 1998, 112 Stat. 764.)
Connections17 cite this · traces to 3
Cited by 17 sections · top 15
U.S. Code
IRM
statutes-at-large
CFR
- § 70.225Suspension of running of period of limitation; assets of taxpayer in control or custody of court.
- § 70.227Suspension of running of period of limitation; wrongful seizure of property of third party.
- § 70.226Suspension of running of period of limitation; taxpayer outside of United States.
- § 70.167Authority to release levy and return property.
- § 70.224Collection after assessment.
Traces to 3 documents
28 references not yet in our index
- Aug. 16, 1954, ch. 736
- 68A Stat. 806
- Pub. L. 89–719, title I, § 113(b)
- 80 Stat. 1146
- Pub. L. 94–455, title XIX, § 1906(b)(13)(A)
- 90 Stat. 1834
- Pub. L. 100–647, title I, § 1015(u)(1)
- 102 Stat. 3573
- Pub. L. 101–239, title VII, § 7811(k)(2)
- 103 Stat. 2412
- Pub. L. 101–508, title XI, § 11317(a)
- 104 Stat. 1388–458
- Pub. L. 105–206, title III, § 3461(a)
- 112 Stat. 764
- Pub. L. 105–206, § 3461(a)(2)
- Pub. L. 105–206, § 3461(a)(1)
- Pub. L. 101–508, § 11317(a)(1)
- Pub. L. 101–508, § 11317(a)(2)
- Pub. L. 101–239
- Pub. L. 100–647
- Pub. L. 94–455
- Pub. L. 89–719
- Pub. L. 105–206
- section 3461(c) of Pub. L. 105–206
- Pub. L. 101–508
- section 11317(c) of Pub. L. 101–508
- section 7817 of Pub. L. 101–239
- Pub. L. 100–647, title I, § 1015(u)(2)
Citation graph
cites case law
§ 6502
Collection after assessment
C.F.R.×5
Stat.×5
U.S.C.×3
IRM×2
Fed. Reg.×2
ActAug. 16, 1954, ch. 736
Stat.68A Stat. 806
Pub. L.Pub. L. 89–719, title I, § 113(b)
Stat.80 Stat. 1146
Pub. L.Pub. L. 94–455, title XIX, § 1906(b)(13)(A)
Cites 31 · showing 8Cited by 17 across 5 sources