26 U.S.C. § 6331 — Levy and distraint

Page 3578 TITLE 26—INTERNAL REVENUE CODE § 6331 Subsec. (d)(2), (3). Pub. L. 114–113, § 424(b)(1)(C), (D), added par. (2) and redesignated former par. (2) as (3). 2010—Subsec. (f). Pub. L. 111–240, § 2104(c), substituted ‘‘Exceptions’’ for ‘‘Jeopardy and State refund collec- tion’’ in heading. Subsec. (f)(4). Pub. L. 111–240, § 2104(a), added par. (4). Subsec. (h). Pub. L. 111–240, § 2104(b), substituted ‘‘Definitions related to exceptions’’ for ‘‘Disqualified employment tax levy’’ in heading, inserted introduc- tory provisions and par. (1) designation and heading, substituted ‘‘A disqualified employment tax levy is’’ for ‘‘For purposes of subsection (f), a disqualified em- ployment tax levy is’’, and added par. (2). 2007—Subsec. (f)(3). Pub. L. 110–28, § 8243(a), added par. (3). Subsec. (h). Pub. L. 110–28, § 8243(b), added subsec. (h). 2006—Subsec. (b)(1). Pub. L. 109–432, § 407(b)(3), sub- stituted ‘‘in writing under subsection (a)(3)(B) and states the grounds for the requested hearing’’ for ‘‘under subsection (a)(3)(B)’’. Subsec. (c)(4)(A), (B). Pub. L. 109–432, § 407(b)(2), redes- ignated subpars. (A) and (B) as cls. (i) and (ii), respec- tively, of subpar. (A), in cl. (ii) substituted ‘‘; or’’ for period at end, and added subpar. (B). Subsec. (d)(1). Pub. L. 109–280, § 855(a), reenacted head- ing without change and amended text of par. (1) gen- erally. Prior to amendment, text read as follows: ‘‘The person may, within 30 days of a determination under this section, appeal such determination— ‘‘(A) to the Tax Court (and the Tax Court shall have jurisdiction with respect to such matter); or ‘‘(B) if the Tax Court does not have jurisdiction of the underlying tax liability, to a district court of the United States. If a court determines that the appeal was to an incor- rect court, a person shall have 30 days after the court determination to file such appeal with the correct court.’’ Subsec. (g). Pub. L. 109–432, § 407(b)(1), added subsec. (g). 2000—Subsec. (d)(1)(A). Pub. L. 106–554, § 1(a)(7) [title III, § 313(d)], substituted ‘‘with respect to’’ for ‘‘to hear’’. Subsec. (e)(1). Pub. L. 106–554, § 1(a)(7) [title III, § 313(b)(2)(A)], inserted at end ‘‘Notwithstanding the provisions of section 7421(a), the beginning of a levy or proceeding during the time the suspension under this paragraph is in force may be enjoined by a proceeding in the proper court, including the Tax Court. The Tax Court shall have no jurisdiction under this paragraph to enjoin any action or proceeding unless a timely ap- peal has been filed under subsection (d)(1) and then only in respect of the unpaid tax or proposed levy to which the determination being appealed relates.’’ Statutory Notes and Related Subsidiaries EFFECTIVE DATE OF 2015 AMENDMENT Pub. L. 114–113, div. Q, title IV, § 424(b)(2), Dec. 18, 2015, 129 Stat. 3124, provided that: ‘‘The amendments made by this subsection [amending this section] shall apply to petitions filed under section 6330 of the Inter- nal Revenue Code of 1986 after the date of the enact- ment of this Act [Dec. 18, 2015].’’ Amendment by Pub. L. 114–74 applicable to returns filed for partnership taxable years beginning after Dec. 31, 2017, with certain exceptions, see section 1101(g) of Pub. L. 114–74, set out as an Effective Date note under section 6221 of this title. EFFECTIVE DATE OF 2010 AMENDMENT Pub. L. 111–240, title II, § 2104(d), Sept. 27, 2010, 124 Stat. 2565, provided that: ‘‘The amendments made by this section [amending this section] shall apply to lev- ies issued after the date of the enactment of this Act [Sept. 27, 2010].’’ EFFECTIVE DATE OF 2007 AMENDMENT Pub. L. 110–28, title VIII, § 8243(c), May 25, 2007, 121 Stat. 200, provided that: ‘‘The amendments made by this section [amending this section] shall apply to lev- ies served on or after the date that is 120 days after the date of the enactment of this Act [May 25, 2007].’’ EFFECTIVE DATE OF 2006 AMENDMENT Amendment by Pub. L. 109–432 applicable to submis- sions made and issues raised after the date on which the Secretary first prescribes a list under section 6702(c) of this title, see section 407(f) of Pub. L. 109–432, set out as a note under section 6320 of this title. Pub. L. 109–280, title VIII, § 855(b), Aug. 17, 2006, 120 Stat. 1019, provided that: ‘‘The amendment made by this section [amending this section] shall apply to de- terminations made after the date which is 60 days after the date of the enactment of this Act [Aug. 17, 2006].’’ EFFECTIVE DATE OF 2000 AMENDMENT Amendment by section 1(a)(7) [title III, § 313(b)(2)(A)] of Pub. L. 106–554 effective Dec. 21, 2000, and amend- ment by section 1(a)(7) [title III, § 313(d)] of Pub. L. 106–554, effective as if included in the provisions of the Internal Revenue Service Restructuring and Reform Act of 1998, Pub. L. 105–206, to which such amendment relates, see section 1(a)(7) [title III, § 313(f)] of Pub. L. 106–554, set out as a note under section 6015 of this title. EFFECTIVE DATE Section applicable to collection actions initiated after the date which is 180 days after July 22, 1998, see section 3401(d) of Pub. L. 105–206, set out as a note under section 6320 of this title. PART II—LEVY Sec. 6331. Levy and distraint. 6332. Surrender of property subject to levy. 6333. Production of books. 6334. Property exempt from levy. 6335. Sale of seized property. 6336. Sale of perishable goods. 6337. Redemption of property. 6338. Certificate of sale; deed of real property. 6339. Legal effect of certificate of sale of personal property and deed of real property. 6340. Records of sale. 6341. Expense of levy and sale. 6342. Application of proceeds of levy. 6343. Authority to release levy and return prop- erty. 6344. Cross references. Editorial Notes AMENDMENTS 1998—Pub. L. 105–206, title III, § 3401(b), July 22, 1998, 112 Stat. 749, added part heading. 1966—Pub. L. 89–719, title I, § 104(j), Nov. 2, 1966, 80 Stat. 1138, inserted ‘‘and return property’’ in item 6343. § 6331. Levy and distraint (a) Authority of Secretary If any person liable to pay any tax neglects or refuses to pay the same within 10 days after no- tice and demand, it shall be lawful for the Sec- retary to collect such tax (and such further sum as shall be sufficient to cover the expenses of the levy) by levy upon all property and rights to property (except such property as is exempt under section 6334) belonging to such person or on which there is a lien provided in this chapter for the payment of such tax. Levy may be made upon the accrued salary or wages of any officer, employee, or elected official, of the United States, the District of Columbia, or any agency or instrumentality of the United States or the Page 3579 TITLE 26—INTERNAL REVENUE CODE § 6331 District of Columbia, by serving a notice of levy on the employer (as defined in section 3401(d)) of such officer, employee, or elected official. If the Secretary makes a finding that the collection of such tax is in jeopardy, notice and demand for immediate payment of such tax may be made by the Secretary and, upon failure or refusal to pay such tax, collection thereof by levy shall be law- ful without regard to the 10-day period provided in this section. (b) Seizure and sale of property The term ‘‘levy’’ as used in this title includes the power of distraint and seizure by any means. Except as otherwise provided in subsection (e), a levy shall extend only to property possessed and obligations existing at the time thereof. In any case in which the Secretary may levy upon prop- erty or rights to property, he may seize and sell such property or rights to property (whether real or personal, tangible or intangible). (c) Successive seizures Whenever any property or right to property upon which levy has been made by virtue of sub- section (a) is not sufficient to satisfy the claim of the United States for which levy is made, the Secretary may, thereafter, and as often as may be necessary, proceed to levy in like manner upon any other property liable to levy of the person against whom such claim exists, until the amount due from him, together with all ex- penses, is fully paid. (d) Requirement of notice before levy (1) In general Levy may be made under subsection (a) upon the salary or wages or other property of any person with respect to any unpaid tax only after the Secretary has notified such person in writing of his intention to make such levy. (2) 30-day requirement The notice required under paragraph (1) shall be— (A) given in person, (B) left at the dwelling or usual place of business of such person, or (C) sent by certified or registered mail to such persons’s last known address, no less than 30 days before the day of the levy. (3) Jeopardy Paragraph (1) shall not apply to a levy if the Secretary has made a finding under the last sentence of subsection (a) that the collection of tax is in jeopardy. (4) Information included with notice The notice required under paragraph (1) shall include a brief statement which sets forth in simple and nontechnical terms— (A) the provisions of this title relating to levy and sale of property, (B) the procedures applicable to the levy and sale of property under this title, (C) the administrative appeals available to the taxpayer with respect to such levy and sale and the procedures relating to such ap- peals, (D) the alternatives available to taxpayers which could prevent levy on the property (including installment agreements under section 6159), (E) the provisions of this title relating to redemption of property and release of liens on property, (F) the procedures applicable to the re- demption of property and the release of a lien on property under this title, and (G) the provisions of section 7345 relating to the certification of seriously delinquent tax debts and the denial, revocation, or limi- tation of passports of individuals with such debts pursuant to section 32101 of the FAST Act. (e) Continuing levy on salary and wages The effect of a levy on salary or wages payable to or received by a taxpayer shall be continuous from the date such levy is first made until such levy is released under section 6343. (f) Uneconomical levy No levy may be made on any property if the amount of the expenses which the Secretary es- timates (at the time of levy) would be incurred by the Secretary with respect to the levy and sale of such property exceeds the fair market value of such property at the time of levy. (g) Levy on appearance date of summons (1) In general No levy may be made on the property of any person on any day on which such person (or of- ficer or employee of such person) is required to appear in response to a summons issued by the Secretary for the purpose of collecting any un- derpayment of tax. (2) No application in case of jeopardy This subsection shall not apply if the Sec- retary finds that the collection of tax is in jeopardy. (h) Continuing levy on certain payments (1) In general If the Secretary approves a levy under this subsection, the effect of such levy on specified payments to or received by a taxpayer shall be continuous from the date such levy is first made until such levy is released. Notwith- standing section 6334, such continuous levy shall attach to up to 15 percent of any speci- fied payment due to the taxpayer. (2) Specified payment For the purposes of paragraph (1), the term ‘‘specified payment’’ means— (A) any Federal payment other than a pay- ment for which eligibility is based on the in- come or assets (or both) of a payee, (B) any payment described in paragraph (4), (7), (9), or (11) of section 6334(a), and (C) any annuity or pension payment under the Railroad Retirement Act or benefit under the Railroad Unemployment Insur- ance Act. (3) Increase in levy for certain payments Paragraph (1) shall be applied by sub- stituting ‘‘100 percent’’ for ‘‘15 percent’’ in the case of any specified payment due to a vendor of property, goods, or services sold or leased to the Federal Government and by substituting Page 3580 TITLE 26—INTERNAL REVENUE CODE § 6331 ‘‘100 percent’’ for ‘‘15 percent’’ in the case of any specified payment due to a Medicare pro- vider or supplier under title XVIII of the So- cial Security Act. (i) No levy during pendency of proceedings for refund of divisible tax (1) In general No levy may be made under subsection (a) on the property or rights to property of any person with respect to any unpaid divisible tax during the pendency of any proceeding brought by such person in a proper Federal trial court for the recovery of any portion of such divisible tax which was paid by such per- son if— (A) the decision in such proceeding would be res judicata with respect to such unpaid tax; or (B) such person would be collaterally es- topped from contesting such unpaid tax by reason of such proceeding. (2) Divisible tax For purposes of paragraph (1), the term ‘‘di- visible tax’’ means— (A) any tax imposed by subtitle C; and (B) the penalty imposed by section 6672 with respect to any such tax. (3) Exceptions (A) Certain unpaid taxes This subsection shall not apply with re- spect to any unpaid tax if— (i) the taxpayer files a written notice with the Secretary which waives the re- striction imposed by this subsection on levy with respect to such tax; or (ii) the Secretary finds that the collec- tion of such tax is in jeopardy. (B) Certain levies This subsection shall not apply to— (i) any levy to carry out an offset under section 6402; and (ii) any levy which was first made before the date that the applicable proceeding under this subsection commenced. (4) Limitation on collection activity; authority to enjoin collection (A) Limitation on collection No proceeding in court for the collection of any unpaid tax to which paragraph (1) ap- plies shall be begun by the Secretary during the pendency of a proceeding under such paragraph. This subparagraph shall not apply to— (i) any counterclaim in a proceeding under such paragraph; or (ii) any proceeding relating to a pro- ceeding under such paragraph. (B) Authority to enjoin Notwithstanding section 7421(a), a levy or collection proceeding prohibited by this sub- section may be enjoined (during the period such prohibition is in force) by the court in which the proceeding under paragraph (1) is brought. (5) Suspension of statute of limitations on col- lection The period of limitations under section 6502 shall be suspended for the period during which the Secretary is prohibited under this sub- section from making a levy. (6) Pendency of proceeding For purposes of this subsection, a proceeding is pending beginning on the date such pro- ceeding commences and ending on the date that a final order or judgment from which an appeal may be taken is entered in such pro- ceeding. (j) No levy before investigation of status of prop- erty (1) In general For purposes of applying the provisions of this subchapter, no levy may be made on any property or right to property which is to be sold under section 6335 until a thorough inves- tigation of the status of such property has been completed. (2) Elements in investigation For purposes of paragraph (1), an investiga- tion of the status of any property shall in- clude— (A) a verification of the taxpayer’s liabil- ity; (B) the completion of an analysis under subsection (f); (C) the determination that the equity in such property is sufficient to yield net pro- ceeds from the sale of such property to apply to such liability; and (D) a thorough consideration of alter- native collection methods. (k) No levy while certain offers pending or in- stallment agreement pending or in effect (1) Offer-in-compromise pending No levy may be made under subsection (a) on the property or rights to property of any person with respect to any unpaid tax— (A) during the period that an offer-in-com- promise by such person under section 7122 of such unpaid tax is pending with the Sec- retary; and (B) if such offer is rejected by the Sec- retary, during the 30 days thereafter (and, if an appeal of such rejection is filed within such 30 days, during the period that such ap- peal is pending). For purposes of subparagraph (A), an offer is pending beginning on the date the Secretary accepts such offer for processing. (2) Installment agreements No levy may be made under subsection (a) on the property or rights to property of any person with respect to any unpaid tax— (A) during the period that an offer by such person for an installment agreement under section 6159 for payment of such unpaid tax is pending with the Secretary; (B) if such offer is rejected by the Sec- retary, during the 30 days thereafter (and, if an appeal of such rejection is filed within such 30 days, during the period that such ap- peal is pending); (C) during the period that such an install- ment agreement for payment of such unpaid tax is in effect; and (D) if such agreement is terminated by the Secretary, during the 30 days thereafter Page 3581 TITLE 26—INTERNAL REVENUE CODE § 6331 (and, if an appeal of such termination is filed within such 30 days, during the period that such appeal is pending). (3) Certain rules to apply Rules similar to the rules of— (A) paragraphs (3) and (4) of subsection (i), and (B) except in the case of paragraph (2)(C), paragraph (5) of subsection (i), shall apply for purposes of this subsection. (l) Cross references (1) For provisions relating to jeopardy, see sub- chapter A of chapter 70. (2) For proceedings applicable to sale of seized property see section 6335. (3) For release and notice of release of levy, see section 6343. (Aug. 16, 1954, ch. 736, 68A Stat. 783; Pub. L. 89–719, title I, § 104(a), Nov. 2, 1966, 80 Stat. 1135; Pub. L. 92–178, title II, § 211(a), Dec. 10, 1971, 85 Stat. 520; Pub. L. 94–455, title XII, § 1209(d)(1), (2), (4), title XIX, § 1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1710, 1711, 1834; Pub. L. 97–248, title III, § 349(a), Sept. 3, 1982, 96 Stat. 639; Pub. L. 98–369, div. A, title VII, § 714(o), July 18, 1984, 98 Stat. 964; Pub. L. 100–647, title VI, § 6236(a), (b), (d), Nov. 10, 1988, 102 Stat. 3737, 3739; Pub. L. 105–34, title X, § 1024(a), Aug. 5, 1997, 111 Stat. 923; Pub. L. 105–206, title III, §§ 3433(a), 3444(a), 3462(b), title VI, § 6010(f), July 22, 1998, 112 Stat. 759, 762, 765, 814; Pub. L. 106–554, § 1(a)(7) [title III, § 313(b)(3)], Dec. 21, 2000, 114 Stat. 2763, 2763A–642; Pub. L. 107–147, title IV, § 416(e)(1), Mar. 9, 2002, 116 Stat. 55; Pub. L. 108–357, title VIII, § 887(a), Oct. 22, 2004, 118 Stat. 1641; Pub. L. 112–56, title III, § 301(a), Nov. 21, 2011, 125 Stat. 733; Pub. L. 113–295, div. B, title II, § 209(a), Dec. 19, 2014, 128 Stat. 4074; Pub. L. 114–10, title IV, § 413(a), Apr. 16, 2015, 129 Stat. 162; Pub. L. 114–94, div. C, title XXXII, § 32101(b)(2), Dec. 4, 2015, 129 Stat. 1731.) Editorial Notes REFERENCES IN TEXT Section 32101 of the FAST Act, referred to in subsec. (d)(4)(G), is section 32101 of Pub. L. 114–94, which en- acted section 7345 of this title and section 2714a of Title 22, Foreign Relations and Intercourse, and amended this section and sections 6103, 6320, and 7508 of this title. The Railroad Retirement Act, referred to in subsec. (h)(2)(C), is act Aug. 29, 1935, ch. 812, as amended gen- erally by Pub. L. 93–445, title I, § 101, Oct. 16, 1974, 88 Stat. 1305, known as the Railroad Retirement Act of 1974, which is classified generally to subchapter IV (§ 231 et seq.) of chapter 9 of Title 45, Railroads. For fur- ther details and complete classification of this Act to the Code, see Codification note set out preceding sec- tion 231 of Title 45, section 231t of Title 45, and Tables. The Railroad Unemployment Insurance Act, referred to in subsec. (h)(2)(C), is act June 25, 1938, ch. 680, 52 Stat. 1094, which is classified principally to chapter 11 (§ 351 et seq.) of Title 45, Railroads. For complete classi- fication of this Act to the Code, see section 367 of Title 45 and Tables. The Social Security Act, referred to in subsec. (h)(3), is act Aug. 14, 1935, ch. 531, 49 Stat. 620. Title XVIII of the Act is classified generally to subchapter XVIII (§ 1395 et seq.) of chapter 7 of Title 42, The Public Health and Welfare. For complete classification of this Act to the Code, see section 1305 of Title 42 and Tables. AMENDMENTS 2015—Subsec. (d)(4)(G). Pub. L. 114–94 added subpar. (G). Subsec. (h)(3). Pub. L. 114–10 substituted ‘‘and by sub- stituting ‘100 percent’ ’’ for ‘‘and by substituting ‘30 percent’ ’’. 2014—Subsec. (h)(3). Pub. L. 113–295 inserted ‘‘and by substituting ‘30 percent’ for ‘15 percent’ in the case of any specified payment due to a Medicare provider or supplier under title XVIII of the Social Security Act’’ before period at end. 2011—Subsec. (h)(3). Pub. L. 112–56 substituted ‘‘prop- erty, goods, or services’’ for ‘‘goods or services’’. 2004—Subsec. (h)(3). Pub. L. 108–357 added par. (3). 2002—Subsec. (k)(3). Pub. L. 107–147 reenacted heading without change and amended text generally. Prior to amendment, text read as follows: ‘‘Rules similar to the rules of paragraphs (3) and (4) of subsection (i) shall apply for purposes of this subsection.’’ 2000—Subsec. (k)(3). Pub. L. 106–554 substituted ‘‘(3) and (4)’’ for ‘‘(3), (4), and (5)’’. 1998—Subsec. (h)(1). Pub. L. 105–206, § 6010(f), sub- stituted ‘‘If the Secretary approves a levy under this subsection, the effect of such levy’’ for ‘‘The effect of a levy’’. Subsec. (i). Pub. L. 105–206, § 3433(a), added subsec. (i). Former subsec. (i) redesignated (j). Subsec. (j). Pub. L. 105–206, § 3444(a), added subsec. (j). Former subsec. (j) redesignated (k). Pub. L. 105–206, § 3433(a), redesignated subsec. (i) as (j). Subsec. (k). Pub. L. 105–206, § 3462(b), added subsec. (k). Former subsec. (k) redesignated (l). Pub. L. 105–206, § 3444(a), redesignated subsec. (j) as (k). Subsec. (l). Pub. L. 105–206, § 3462(b), redesignated sub- sec. (k) as (l). 1997—Subsecs. (h), (i). Pub. L. 105–34 added subsec. (h) and redesignated former subsec. (h) as (i). 1988—Subsec. (d)(2). Pub. L. 100–647, § 6236(a)(1), (2), substituted ‘‘30-day’’ for ‘‘10-day’’ in heading and ‘‘30 days’’ for ‘‘10 days’’ in text. Subsec. (d)(4). Pub. L. 100–647, § 6236(a)(3), added par. (4). Subsec. (e). Pub. L. 100–647, § 6236(b)(1), amended sub- sec. (e) generally. Prior to amendment, subsec. (e) con- sisted of two pars. relating to effect of continuing levy on salary and wages and release and notice of release of levy. Subsecs. (f), (g). Pub. L. 100–647, § 6236(d), added sub- secs. (f) and (g). Former subsec. (f) redesignated (h). Subsec. (h). Pub. L. 100–647, § 6236(b)(2), (d), redesig- nated subsec. (f) as (h) and added par. (3). 1984—Subsec. (b). Pub. L. 98–369 substituted ‘‘sub- section (e)’’ for ‘‘subsection (d)(3)’’. 1982—Subsec. (d). Pub. L. 97–248 inserted authority to levy upon property other than salary or wages, sub- stituted ‘‘person’’ for ‘‘individual’’ wherever appearing, designated second sentence of former par. (1) as par. (2) and in par. (2)(C) as so designated substituted ‘‘certified or registered mail’’ for ‘‘mail’’, and redesignated former par. (2) as (3) and former par. (3) as subsec. (e). Subsec. (e). Pub. L. 97–248 redesignated former subsec. (d)(3) as (e). Former subsec. (e) redesignated (f). Subsec. (f). Pub. L. 97–248 redesignated former subsec. (e) as (f). 1976—Subsec. (a). Pub. L. 94–455, § 1906(b)(13)(A), struck out ‘‘or his delegate’’ after ‘‘Secretary’’ wher- ever appearing. Subsec. (b). Pub. L. 94–455, §§ 1209(d)(2), 1906(b)(13)(A), substituted in second sentence ‘‘Except as otherwise provided in subsection (d)(3), a levy’’ for ‘‘A levy’’ and struck out ‘‘or his delegate’’ after ‘‘Secretary’’. Subsec. (c). Pub. L. 94–455, § 1906(b)(13)(A), struck out ‘‘or his delegate’’ after ‘‘Secretary’’. Subsec. (d)(1). Pub. L. 94–455, §§ 1209(d)(4), 1906(b)(13)(A), struck out provision that no additional notice shall be required in the case of successive levies with respect to such tax and ‘‘or his delegate’’ after ‘‘Secretary’’. Subsec. (d)(2). Pub. L. 94–455, § 1906(b)(13)(A), struck out ‘‘or his delegate’’ after ‘‘Secretary’’. Subsec. (d)(3). Pub. L. 94–455, § 1209(d)(1), added par. (3). Page 3582 TITLE 26—INTERNAL REVENUE CODE § 6332 1971—Subsecs. (d), (e). Pub. L. 92–178 added subsec. (d) and redesignated former subsec. (d) as (e). 1966—Subsec. (b). Pub. L. 89–719 inserted sentence pro- viding that a levy shall extend only to property pos- sessed and obligations existing at the time thereof. Statutory Notes and Related Subsidiaries EFFECTIVE DATE OF 2015 AMENDMENT Pub. L. 114–10, title IV, § 413(b), Apr. 16, 2015, 129 Stat. 162, provided that: ‘‘The amendment made by this sec- tion [amending this section] shall apply to payments made after 180 days after the date of the enactment of this Act [Apr. 16, 2015].’’ EFFECTIVE DATE OF 2014 AMENDMENT Pub. L. 113–295, div. B, title II, § 209(b), Dec. 19, 2014, 128 Stat. 4074, provided that: ‘‘The amendment made by this section [amending this section] shall apply to pay- ments made after 180 days after the date of the enact- ment of this Act [Dec. 19, 2014].’’ EFFECTIVE DATE OF 2011 AMENDMENT Pub. L. 112–56, title III, § 301(b), Nov. 21, 2011, 125 Stat. 733, provided that: ‘‘The amendment made by this sec- tion [amending this section] shall apply to levies issued after the date of the enactment of this Act [Nov. 21, 2011].’’ EFFECTIVE DATE OF 2004 AMENDMENT Pub. L. 108–357, title VIII, § 887(b), Oct. 22, 2004, 118 Stat. 1642, provided that: ‘‘The amendment made by this section [amending this section] shall take effect on the date of the enactment of this Act [Oct. 22, 2004].’’ EFFECTIVE DATE OF 2002 AMENDMENT Pub. L. 107–147, title IV, § 416(e)(2), Mar. 9, 2002, 116 Stat. 55, provided that: ‘‘The amendment made by this subsection [amending this section] shall take effect on the date of the enactment of this Act [Mar. 9, 2002].’’ EFFECTIVE DATE OF 1998 AMENDMENT Pub. L. 105–206, title III, § 3433(b), July 22, 1998, 112 Stat. 760, provided that: ‘‘The amendment made by this section [amending this section] shall apply to unpaid tax attributable to taxable periods beginning after De- cember 31, 1998.’’ Pub. L. 105–206, title III, § 3444(b), July 22, 1998, 112 Stat. 762, provided that: ‘‘The amendments made by this section [amending this section] shall take effect on the date of the enactment of this Act [July 22, 1998].’’ Pub. L. 105–206, title III, § 3462(e), July 22, 1998, 112 Stat. 766, provided that: ‘‘(1) IN GENERAL.—The amendments made by this sec- tion [amending this section and sections 6159 and 7122 of this title] shall apply to proposed offers-in-com- promise and installment agreements submitted after the date of the enactment of this Act [July 22, 1998]. ‘‘(2) SUSPENSION OF COLLECTION BY LEVY.—The amend- ment made by subsection (b) [amending this section] shall apply to offers-in-compromise pending on or made after December 31, 1999.’’ Amendment by section 6010(f) of Pub. L. 105–206 effec- tive, except as otherwise provided, as if included in the provisions of the Taxpayer Relief Act of 1997, Pub. L. 105–34, to which such amendment relates, see section 6024 of Pub. L. 105–206, set out as a note under section 1 of this title. EFFECTIVE DATE OF 1997 AMENDMENT Pub. L. 105–34, title X, § 1024(b), Aug. 5, 1997, 111 Stat. 924, provided that: ‘‘The amendment made by sub- section (a) [amending this section] shall apply to levies issued after the date of the enactment of this Act [Aug. 5, 1997].’’ EFFECTIVE DATE OF 1988 AMENDMENT Pub. L. 100–647, title VI, § 6236(h), Nov. 10, 1988, 102 Stat. 3740, provided that: ‘‘(1) IN GENERAL.—The amendments made by this sec- tion (other than subsection (g)) [amending this section and sections 6332, 6334, and 6343 of this title] shall apply to levies issued on or after July 1, 1989. ‘‘(2) SUBSECTION (g).—The amendment made by sub- section (g) [amending section 6335 of this title] shall apply to requests made on or after January 1, 1989.’’ EFFECTIVE DATE OF 1984 AMENDMENT Amendment by Pub. L. 98–369 effective as if included in the provision of the Tax Equity and Fiscal Responsi- bility Act of 1982, Pub. L. 97–248, to which such amend- ment relates, see section 715 of Pub. L. 98–369, set out as a note under section 31 of this title. EFFECTIVE DATE OF 1982 AMENDMENT Pub. L. 97–248, title III, § 349(b), Sept. 3, 1982, 96 Stat. 639, provided that: ‘‘The amendment made by sub- section (a) [amending this section] shall apply to levies made after December 31, 1982.’’ EFFECTIVE DATE OF 1976 AMENDMENT Amendment by section 1209(d)(1), (2), (4) of Pub. L. 94–455 effective only with respect to levies made after Feb. 28, 1977, see section 1209(e) of Pub. L. 94–455 as amended by section 2(c) of Pub. L. 94–528, Oct. 17, 1976, 90 Stat. 2483, set out as a note under section 6334 of this title. EFFECTIVE DATE OF 1971 AMENDMENT Pub. L. 92–178, title II, § 211(b), Dec. 10, 1971, 85 Stat. 520, provided that: ‘‘The amendments made by this sec- tion [amending this section] shall apply with respect to levies made after March 31, 1972.’’ EFFECTIVE DATE OF 1966 AMENDMENT Amendment by Pub. L. 89–719 applicable after Nov. 2, 1966, regardless of when title or lien of United States arose or when lien or interest of another person was ac- quired, with certain exceptions, see section 114(a)–(c) of Pub. L. 89–719, set out as a note under section 6323 of this title. § 6332. Surrender of property subject to levy (a) Requirement Except as otherwise provided in this section, any person in possession of (or obligated with respect to) property or rights to property sub- ject to levy upon which a levy has been made shall, upon demand of the Secretary, surrender such property or rights (or discharge such obli- gation) to the Secretary, except such part of the property or rights as is, at the time of such de- mand, subject to an attachment or execution under any judicial process. (b) Special rule for life insurance and endow- ment contracts (1) In general A levy on an organization with respect to a life insurance or endowment contract issued by such organization shall, without necessity for the surrender of the contract document, constitute a demand by the Secretary for pay- ment of the amount described in paragraph (2) and the exercise of the right of the person against whom the tax is assessed to the ad- vance of such amount. Such organization shall pay over such amount 90 days after service of notice of levy. Such notice shall include a cer- tification by the Secretary that a copy of such notice has been mailed to the person against whom the tax is assessed at his last known ad- dress.