26 U.S.C. § 6317 — Payments of Federal unemployment tax

Page 3560 TITLE 26—INTERNAL REVENUE CODE [§ 6312 subsection (a) [amending this section] shall take effect on the date of the enactment of this Act [July 18, 1984].’’ REGULATIONS Pub. L. 105–206, title III, § 3703, July 22, 1998, 112 Stat. 777, provided that: ‘‘The Secretary of the Treasury or the Secretary’s delegate shall establish such rules, reg- ulations, and procedures as are necessary to allow pay- ment of taxes by check or money order made payable to the United States Treasury.’’ REQUIRED NOTICE OF CERTAIN PAYMENTS Pub. L. 104–168, title XII, § 1202, July 30, 1996, 110 Stat. 1470, provided that: ‘‘If any payment is received by the Secretary of the Treasury or his delegate from any tax- payer and the Secretary cannot associate such pay- ment with such taxpayer, the Secretary shall make reasonable efforts to notify the taxpayer of such inabil- ity within 60 days after the receipt of such payment.’’ [§ 6312. Repealed. Pub. L. 92–5, title I, § 4(a)(2), Mar. 17, 1971, 85 Stat. 5] Section, act Aug. 16, 1954, ch. 736, 68A Stat. 777, per- mitted the Secretary to receive Treasury bills, notes and certificates of indebtedness issued by the United States in payment of any internal revenue taxes or stamps. Statutory Notes and Related Subsidiaries EFFECTIVE DATE OF REPEAL Pub. L. 92–5, title I, § 4(a), Mar. 17, 1971, 85 Stat. 5, pro- vided that the repeal of this section is effective with re- spect to obligations issued after Mar. 3, 1971. REPEALS Pub. L. 92–5, title I, § 4(a)(2), Mar. 17, 1971, 85 Stat. 5, which repealed this section and provided for the effec- tive date of that repeal, was itself repealed by Pub. L. 97–258, § 5(b), Sept. 13, 1982, 96 Stat. 1068, 1081. § 6313. Fractional parts of a cent In the payment of any tax imposed by this title, a fractional part of a cent shall be dis- regarded unless it amounts to one-half cent or more, in which case it shall be increased to 1 cent. (Aug. 16, 1954, ch. 736, 68A Stat. 778; Pub. L. 94–455, title XIX, § 1906(a)(19), Oct. 4, 1976, 90 Stat. 1825.) Editorial Notes AMENDMENTS 1976—Pub. L. 94–455 struck out ‘‘not payable by stamp’’ after ‘‘title’’. § 6314. Receipt for taxes (a) General rule The Secretary shall, upon request, give re- ceipts for all sums collected by him, excepting only when the same are in payment for stamps sold and delivered; but no receipt shall be issued in lieu of a stamp representing a tax. (b) Duplicate receipts for payment of estate taxes The Secretary shall, upon request, give to the person paying the tax under chapter 11 (relating to the estate tax) duplicate receipts, either of which shall be sufficient evidence of such pay- ment, and shall entitle the executor to be cred- ited and allowed the amount thereof by any court having jurisdiction to audit or settle his accounts. (c) Cross references (1) For receipt required to be furnished by em- ployer to employee with respect to employment taxes, see section 6051. (2) For receipt of discharge of fiduciary from per- sonal liability, see section 2204. (Aug. 16, 1954, ch. 736, 68A Stat. 778; Pub. L. 91–614, title I, § 101(d)(2), Dec. 31, 1970, 84 Stat. 1837; Pub. L. 94–455, title XIX, § 1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1834.) Editorial Notes AMENDMENTS 1976—Pub. L. 94–455 struck out ‘‘or his delegate’’ after ‘‘Secretary’’ wherever appearing. 1970—Subsec. (c)(2). Pub. L. 91–614 substituted ‘‘fidu- ciary’’ for ‘‘executor’’. Statutory Notes and Related Subsidiaries EFFECTIVE DATE OF 1970 AMENDMENT Amendment by Pub. L. 91–614 applicable with respect to decedents dying after Dec. 31, 1970, see section 101(j) of Pub. L. 91–614, set out as a note under section 2032 of this title. § 6315. Payments of estimated income tax Payment of the estimated income tax, or any installment thereof, shall be considered pay- ment on account of the income taxes imposed by subtitle A for the taxable year. (Aug. 16, 1954, ch. 736, 68A Stat. 778.) § 6316. Payment by foreign currency The Secretary is authorized in his discretion to allow payment of taxes in the currency of a foreign country under such circumstances and subject to such conditions as the Secretary may by regulations prescribe. (Aug. 16, 1954, ch. 736, 68A Stat. 778; Pub. L. 94–455, title XIX, § 1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1834.) Editorial Notes AMENDMENTS 1976—Pub. L. 94–455 struck out ‘‘or his delegate’’ after ‘‘Secretary’’ in two places. § 6317. Payments of Federal unemployment tax for calendar quarter Payment of Federal unemployment tax for a calendar quarter or other period within a cal- endar year pursuant to section 6157 shall be con- sidered payment on account of the tax imposed by chapter 23 of such calendar year. (Added Pub. L. 91–53, § 2(c), Aug. 7, 1969, 83 Stat. 92; amended Pub. L. 98–76, title II, § 231(b)(2)(B), Aug. 12, 1983, 97 Stat. 429; Pub. L. 100–647, title VII, § 7106(c)(3), Nov. 10, 1988, 102 Stat. 3773.) Editorial Notes AMENDMENTS 1988—Pub. L. 100–647 struck out ‘‘or tax imposed by section 3321’’ after ‘‘unemployment tax’’ and ‘‘and 23A, as the case may be,’’ after ‘‘chapter 23’’. Page 3561 TITLE 26—INTERNAL REVENUE CODE § 6320 1983—Pub. L. 98–76 inserted ‘‘or tax imposed by sec- tion 3321’’ after ‘‘Federal unemployment tax’’, and sub- stituted ‘‘chapter 23 and 23A, as the case may be,’’ for ‘‘chapter 23’’. Statutory Notes and Related Subsidiaries EFFECTIVE DATE OF 1988 AMENDMENT Amendment by Pub. L. 100–647 applicable to remu- neration paid after Dec. 31, 1988, see section 7106(d) of Pub. L. 100–647, set out as a note under section 3321 of this title. EFFECTIVE DATE OF 1983 AMENDMENT Amendment by Pub. L. 98–76 applicable to remunera- tion paid after June 30, 1986, see section 231(d) of Pub. L. 98–76, set out as an Effective Date note under section 3321 of this title. EFFECTIVE DATE Section applicable with respect to calendar years be- ginning after Dec. 31, 1969, see section 4(a) of Pub. L. 91–53, set out as a note under section 6157 of this title. Subchapter C—Lien for Taxes Part I. Due process for liens. II. Liens. Editorial Notes AMENDMENTS 1998—Pub. L. 105–206, title III, § 3401(a), July 22, 1998, 112 Stat. 746, added part analysis. PART I—DUE PROCESS FOR LIENS Sec. 6320. Notice and opportunity for hearing upon fil- ing of notice of lien. Editorial Notes AMENDMENTS 1998—Pub. L. 105–206, title III, § 3401(a), July 22, 1998, 112 Stat. 746, added part heading and analysis con- sisting of item 6320. § 6320. Notice and opportunity for hearing upon filing of notice of lien (a) Requirement of notice (1) In general The Secretary shall notify in writing the person described in section 6321 of the filing of a notice of lien under section 6323. (2) Time and method for notice 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 person’s last known address, not more than 5 business days after the day of the filing of the notice of lien. (3) Information included with notice The notice required under paragraph (1) shall include in simple and nontechnical terms— (A) the amount of unpaid tax; (B) the right of the person to request a hearing during the 30-day period beginning on the day after the 5-day period described in paragraph (2); (C) the administrative appeals available to the taxpayer with respect to such lien and the procedures relating to such appeals; (D) the provisions of this title and proce- dures relating to the release of liens on prop- erty; and (E) 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. (b) Right to fair hearing (1) In general If the person requests a hearing in writing under subsection (a)(3)(B) and states the grounds for the requested hearing, such hear- ing shall be held by the Internal Revenue Service Independent Office of Appeals. (2) One hearing per period A person shall be entitled to only one hear- ing under this section with respect to the tax- able period to which the unpaid tax specified in subsection (a)(3)(A) relates. (3) Impartial officer The hearing under this subsection shall be conducted by an officer or employee who has had no prior involvement with respect to the unpaid tax specified in subsection (a)(3)(A) be- fore the first hearing under this section or sec- tion 6330. A taxpayer may waive the require- ment of this paragraph. (4) Coordination with section 6330 To the extent practicable, a hearing under this section shall be held in conjunction with a hearing under section 6330. (c) Conduct of hearing; review; suspensions For purposes of this section, subsections (c), (d) (other than paragraph (3)(B) thereof), (e), and (g) of section 6330 shall apply. (Added Pub. L. 105–206, title III, § 3401(a), July 22, 1998, 112 Stat. 746; amended Pub. L. 109–432, div. A, title IV, § 407(c), Dec. 20, 2006, 120 Stat. 2962; Pub. L. 114–94, div. C, title XXXII, § 32101(b)(1), Dec. 4, 2015, 129 Stat. 1731; Pub. L. 114–113, div. Q, title IV, § 424(c), Dec. 18, 2015, 129 Stat. 3125; Pub. L. 116–25, title I, § 1001(b)(1)(B), July 1, 2019, 133 Stat. 985.) Editorial Notes REFERENCES IN TEXT Section 32101 of the FAST Act, referred to in subsec. (a)(3)(E), 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, 6331, and 7508 of this title. AMENDMENTS 2019—Subsec. (b)(1). Pub. L. 116–25 substituted ‘‘Inter- nal Revenue Service Independent Office of Appeals’’ for ‘‘Internal Revenue Service Office of Appeals’’. 2015—Subsec. (a)(3)(E). Pub. L. 114–94 added subpar. (E). Subsec. (c). Pub. L. 114–113 substituted ‘‘(3)(B)’’ for ‘‘(2)(B)’’.