26 U.S.C. § 6327 — Cross references

Page 3575 TITLE 26—INTERNAL REVENUE CODE § 6330 shall be allowed to appeal to the Secretary after the filing of a notice of a lien under this sub- chapter on the property or the rights to prop- erty of such person for a release of such lien al- leging an error in the filing of the notice of such lien. (b) Certificate of release If the Secretary determines that the filing of the notice of any lien was erroneous, the Sec- retary shall expeditiously (and, to the extent practicable, within 14 days after such deter- mination) issue a certificate of release of such lien and shall include in such certificate a state- ment that such filing was erroneous. (Added Pub. L. 100–647, title VI, § 6238(a), Nov. 10, 1988, 102 Stat. 3743.) Editorial Notes PRIOR PROVISIONS A prior section 6326 was renumbered 6327 of this title. Statutory Notes and Related Subsidiaries EFFECTIVE DATE Pub. L. 100–647, title VI, § 6238(d), Nov. 10, 1988, 102 Stat. 3743, provided that: ‘‘The amendments made by this section [enacting this section] shall take effect on the date which is 60 days after the date regulations are issued under subsection (b) [set out below].’’ REGULATIONS Pub. L. 100–647, title VI, § 6238(b), Nov. 10, 1988, 102 Stat. 3743, required Secretary of the Treasury or Sec- retary’s delegate to prescribe regulations necessary to implement administrative appeal provided for in amendment made by subsection (a) [enacting this sec- tion] within 180 days after Nov. 10, 1988. § 6327. Cross references (1) For lien in case of tax on distilled spirits, see section 5004. (2) For exclusion of tax liability from discharge in cases under title 11 of the United States Code, see section 523 of such title 11. (3) For recognition of tax liens in cases under title 11 of the United States Code, see sections 545 and 724 of such title 11. (4) For collection of taxes in connection with plans for individuals with regular income in cases under title 11 of the United States Code, see section 1328 of such title 11. (5) For provisions permitting the United States to be made party defendant in a proceeding in a State court for the foreclosure of a lien upon real estate where the United States may have a claim upon the premises involved, see section 2410 of Title 28 of the United States Code. (6) For priority of lien of the United States in case of insolvency, see section 3713(a) of title 31, United States Code. (Aug. 16, 1954, ch. 736, 68A Stat. 782, § 6326; Pub. L. 94–455, title XIX, § 1906(a)(20), Oct. 4, 1976, 90 Stat. 1825; Pub. L. 96–589, § 6(i)(10), Dec. 24, 1980, 94 Stat. 3411; Pub. L. 97–258, § 3(f)(7), Sept. 13, 1982, 96 Stat. 1064; renumbered § 6327, Pub. L. 100–647, title VI, § 6238(a), Nov. 10, 1988, 102 Stat. 3743.) Editorial Notes AMENDMENTS 1982—Par. (6). Pub. L. 97–258 substituted ‘‘section 3713(a) of title 31, United States Code’’ for ‘‘R.S. 3466 (31 U.S.C. 191)’’. 1980—Par. (2). Pub. L. 96–589, § 6(i)(10)(A), substituted ‘‘cases under title 11 of the United States Code, see sec- tion 523 of such title 11’’ for ‘‘bankruptcy, see section 17 of the Bankruptcy Act, as amended (11 U.S.C. 35)’’. Par. (3). Pub. L. 96–589, § 6(i)(10)(A), redesignated par. (4) as (3) and substituted ‘‘cases under title 11 of the United States Code, see sections 545 and 724 of such title 11’’ for ‘‘proceedings under the Bankruptcy Act, see section 67(b) and (c) of that act, as amended (11 U.S.C. 107)’’. Former par. (3), which provided cross ref- erence to section 93 of title 11 for limit on amount al- lowed in bankruptcy proceedings on debts owing to the United States, was struck out. Par. (4). Pub. L. 96–589, § 6(i)(10)(A), redesignated par. (5) as (4) and substituted ‘‘plans for individuals with regular income in cases under title 11 of the United States Code, see section 1328 of such title 11’’ for ‘‘wage earners’ plans in bankruptcy courts, see section 680 of the Bankruptcy Act, as added by the act of June 22, 1938 (11 U.S.C. 1080)’’. Former par. (4) redesignated (3). Pars. (5) to (7). Pub. L. 96–589, § 6(i)(10)(A), (B), redes- ignated pars. (6) and (7) as (5) and (6), respectively. Former par. (5) redesignated (4). 1976—Pars. (2) to (5). Pub. L. 94–455 struck out par- enthetical references to ‘‘52 Stat. 851;’’, ‘‘52 Stat. 867;’’, ‘‘52 Stat. 867–877;’’ and ‘‘52 Stat. 938;’’ preceding par- enthetical references to sections of title 11. Statutory Notes and Related Subsidiaries EFFECTIVE DATE OF 1980 AMENDMENT Amendment by Pub. L. 96–589 effective Oct. 1, 1979, but not applicable to proceedings under Title 11, Bank- ruptcy, commenced before Oct. 1, 1979, see section 7(e) of Pub. L. 96–589, set out as a note under section 108 of this title. Subchapter D—Seizure of Property for Collection of Taxes Part I. Due process for collections. II. Levy. Editorial Notes AMENDMENTS 1998—Pub. L. 105–206, title III, § 3401(b), July 22, 1998, 112 Stat. 747, added part analysis. PART I—DUE PROCESS FOR COLLECTIONS Sec. 6330. Notice and opportunity for hearing before levy. Editorial Notes AMENDMENTS 1998—Pub. L. 105–206, title III, § 3401(b), July 22, 1998, 112 Stat. 747, added part heading and analysis con- sisting of item 6330. § 6330. Notice and opportunity for hearing before levy (a) Requirement of notice before levy (1) In general No levy may be made on any property or right to property of any person unless the Sec- retary has notified such person in writing of their right to a hearing under this section be- fore such levy is made. Such notice shall be re- quired only once for the taxable period to which the unpaid tax specified in paragraph (3)(A) relates. (2) Time and method for notice The notice required under paragraph (1) shall be—