26 U.S.C. § 6305 — Collection of certain liability

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) with respect to the same obligor. (b) Review of assessments and collections No court of the United States, whether estab- lished under article I or article III of the Con- stitution, 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 pro- ceeding. 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. (Added Pub. L. 93–647, § 101(b)(1), Jan. 4, 1975, 88 Stat. 2358; amended Pub. L. 94–455, title XIX, § 1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1834; Pub. L. 97–35, title XXIII, § 2332(g), Aug. 13, 1981, 95 Stat. 862; Pub. L. 104–193, title III, § 361(a), Aug. 22, 1996, 110 Stat. 2242.) Editorial Notes REFERENCES IN TEXT Section 452(b) of the Social Security Act, referred to in subsec. (a), is classified to section 652(b) of Title 42, The Public Health and Welfare. AMENDMENTS 1996—Subsec. (a). Pub. L. 104–193, § 361(a)(4), sub- stituted ‘‘Secretary of Health and Human Services’’ for ‘‘Secretary of Health, Education, and Welfare’’ in two places in introductory provisions. Subsec. (a)(5). Pub. L. 104–193, § 361(a)(1)–(3), added par. (5). 1981—Subsec. (a)(4). Pub. L. 97–35 inserted reference to administrative order. 1976—Subsecs. (a), (b). Pub. L. 94–455 struck out ‘‘or his delegate’’ after ‘‘Secretary’’ wherever appearing. Statutory Notes and Related Subsidiaries EFFECTIVE DATE OF 1996 AMENDMENT Pub. L. 104–193, title III, § 361(b), Aug. 22, 1996, 110 Stat. 2242, provided that: ‘‘The amendments made by this section [amending this section] shall become effec- tive October 1, 1997.’’ For provisions relating to effective date of title III of Pub. L. 104–193, see section 395(a)–(c) of Pub. L. 104–193, set out as a note under section 654 of Title 42, The Pub- lic Health and Welfare. EFFECTIVE DATE OF 1981 AMENDMENT Amendment by Pub. L. 97–35 effective, except as oth- erwise specifically provided, on Oct. 1, 1981, see section 2336 of Pub. L. 97–35, set out as a note under section 651 of Title 42, The Public Health and Welfare. EFFECTIVE DATE Section effective Aug. 1, 1975, see section 101(f) of Pub. L. 93–647, set out as a note under section 651 of Title 42, the Public Health and Welfare. § 6306. Qualified tax collection contracts (a) In general Nothing in any provision of law shall be con- strued to prevent the Secretary from entering into a qualified tax collection contract. (b) Qualified tax collection contract For purposes of this section, the term ‘‘quali- fied tax collection contract’’ means any con- tract which— (1) is for the services of any person (other than an officer or employee of the Treasury Department)— (A) to locate and contact any taxpayer specified by the Secretary, (B) to request full payment from such tax- payer of an amount of Federal tax specified by the Secretary and, if such request cannot be met by the taxpayer, to offer the tax- payer an installment agreement providing for full payment of such amount during a pe- riod not to exceed 7 years, and (C) to obtain financial information speci- fied by the Secretary with respect to such taxpayer, (2) prohibits each person providing such services under such contract from committing any act or omission which employees of the Internal Revenue Service are prohibited from committing in the performance of similar services, (3) prohibits subcontractors from— (A) having contacts with taxpayers, (B) providing quality assurance services, and (C) composing debt collection notices, and (4) permits subcontractors to perform other services only with the approval of the Sec- retary.