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26 U.S.C. § 6305 — Collection of certain liability
Federal law — U.S. Code and appendices · legal_authorities
**(a) In general** Upon receiving a certification from the Secretary of Health and Human Services, under section 452(b) of the Social Security Act with respect to any individual, the Secretary shall assess and collect the amount certified by the Secretary of Health and Human Services, in the same manner, with the same powers, and (except as provided in this section) subject to the same limitations as if such amount were a tax imposed by subtitle C the collection of which would be jeopardized by delay, except that—
(1) no interest or penalties shall be assessed or collected,
(2) for such purposes, paragraphs (4), (6), and (8) of section 6334(a) (relating to property exempt from levy) shall not apply,
(3) there shall be exempt from levy so much of the salary, wages, or other income of an individual as is being withheld therefrom in garnishment pursuant to a judgment entered by a court of competent jurisdiction for the support of his minor children,
(4) in the case of the first assessment against an individual for delinquency under a court or administrative order against such individual for a particular person or persons, the collection shall be stayed for a period of 60 days immediately following notice and demand as described in section 6303, and
(5) no additional fee may be assessed for adjustments to an amount previously certified pursuant to such section 452(b) with respect to the same obligor.
**(b) Review of assessments and collections** No court of the United States, whether established under article I or article III of the Constitution, shall have jurisdiction of any action, whether legal or equitable, brought to restrain or review the assessment and collection of amounts by the Secretary under subsection (a), nor shall any such assessment and collection be
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Source location: Title 26, Chapter 64, § 6305; chapter-064-collection.md
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**(a) In general** Upon receiving a certification from the Secretary of Health and Human Services, under section 452(b) of the Social Security Act with respect to any individual, the Secretary shall assess and collect the amount certified by the Secretary of Health and Human Services, in the same manner, with the same powers, and (except as provided in this section) subject to the same limitations as if such amount were a tax imposed by subtitle C the collection of which would be jeopardized by delay, except that—
(1) no interest or penalties shall be assessed or collected,
(2) for such purposes, paragraphs (4), (6), and (8) of section 6334(a) (relating to property exempt from levy) shall not apply,
(3) there shall be exempt from levy so much of the salary, wages, or other income of an individual as is being withheld therefrom in garnishment pursuant to a judgment entered by a court of competent jurisdiction for the support of his minor children,
(4) in the case of the first assessment against an individual for delinquency under a court or administrative order against such individual for a particular person or persons, the collection shall be stayed for a period of 60 days immediately following notice and demand as described in section 6303, and
(5) no additional fee may be assessed for adjustments to an amount previously certified pursuant to such section 452(b) with respect to the same obligor.
**(b) Review of assessments and collections** No court of the United States, whether established under article I or article III of the Constitution, shall have jurisdiction of any action, whether legal or equitable, brought to restrain or review the assessment and collection of amounts by the Secretary under subsection (a), nor shall any such assessment and collection be subject to review by the Secretary in any proceeding. This subsection does not preclude any legal, equitable, or administrative action against the State by an individual in any State court or before any State agency to determine his liability for any amount assessed against him and collected, or to recover any such amount collected from him, under this section.
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Federal law — U.S. Code and appendices · legal_authorities
A State plan for child and spousal support must—
(1) provide that it shall be in effect in all political subdivisions of the State;
(2) provide for financial participation by the State;
(3) provide for the establishment or designation of a single and separate organizational unit, which meets such staffing and organizational requirements as the Secretary may by regulation prescribe, within the State to administer the plan;
(4) provide that the State will—
(A) provide services relating to the establishment of paternity or the establishment, modification, or enforcement of child support obligations, as appropriate, under the plan with respect to—
(i) each child for whom (I) assistance is provided under the State program funded under part A of this subchapter, (II) benefits or services for foster care maintenance are provided under the State program funded under part E of this subchapter, (III) medical assistance is provided under the State plan approved under subchapter XIX, or (IV) cooperation is required pursuant to section 2015(l)(1) of title 7, unless, in accordance with paragraph (29), good cause or other exceptions exist;
(ii) any other child, if an individual applies for such services with respect to the child (except that, if the individual applying for the services resides in a foreign reciprocating country or foreign treaty country, the State may opt to require the individual to request the services through the Central Authority for child support enforcement in the foreign reciprocating country or the foreign treaty country, and if the individual resides in a foreign country that is not a foreign reciprocating country or a foreign treaty country, a State may accept or reject the application); and
(B) enforce any support obligation established
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Federal law — U.S. Code and appendices · legal_authorities
For the purpose of enforcing the support obligations owed by noncustodial parents to their children and the spouse (or former spouse) with whom such children are living, locating noncustodial parents, establishing paternity, obtaining child and spousal support, and assuring that assistance in obtaining support will be available under this part to all children (whether or not eligible for assistance under a State program funded under part A) for whom such assistance is requested, there is hereby authorized to be appropriated for each fiscal year a sum sufficient to carry out the purposes of this part.
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Federal law — U.S. Code and appendices · legal_authorities
This chapter may be cited as the “Social Security Act”.
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Federal law — U.S. Code and appendices · legal_authorities
Page 3554
TITLE 26—INTERNAL REVENUE CODE
§ 6305
Statutory Notes and Related Subsidiaries
EFFECTIVE DATE
Pub. L. 105–206, title III, § 3466(c), July 22, 1998, 112
Stat. 769, provided that: ‘‘The amendments made by
this section [enacting this section] shall take effect on
the date of the enactment of this Act [July 22, 1998].’’
§ 6305. Collection of certain liability
(a) In general
Upon receiving a certification from the Sec-
retary of Health and Human Services, under sec-
tion 452(b) of the Social Security Act with re-
spect to any individual, the Secretary shall as-
sess and collect the amount certified by the Sec-
retary of Health and Human Services, in the
same manner, with the same powers, and (except
as provided in this section) subject to the same
limitations as if such amount were a tax im-
posed by subtitle C the collection of which
would be jeopardized by delay, except that—
(1) no interest or penalties shall be assessed
or collected,
(2) for such purposes, paragraphs (4), (6), and
(8) of section 6334(a) (relating to property ex-
empt from levy) shall not apply,
(3) there shall be exempt from levy so much
of the salary, wages, or other income of an in-
dividual as is being withheld therefrom in gar-
nishment pursuant to a judgment entered by a
court of competent jurisdiction for the sup-
port of his minor children,
(4) in the case of the first assessment against
an individual for delinquency under a court or
administrative order against such individual
for a particular person or persons, the collec-
tion shall be stayed for a period of 60 days im-
mediately following notice and demand as de-
scribed in section 6303, and
(5) no additional fee may be assessed for ad-
justments to an amount previously certified
pursuant to such section 452(b)
Source: Supplied 2024 U.S. Code historical extraction · 26 U.S.C. § 6305
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