§ 6301. Collection authority

1976—Pub. L. 94–455 struck out “or his delegate” after “Secretary”.

Pub. L. 105–206, title III, § 3421, July 22, 1998, 112 Stat. 758, provided that:

“(a)“(a)

In General.—

The Commissioner of Internal Revenue shall develop and implement procedures under which—

“(1)“(1)

a determination by an employee to file a notice of lien or levy with respect to, or to levy or seize, any property or right to property would, where appropriate, be required to be reviewed by a supervisor of the employee before the action was taken; and

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“(2)“(2)

appropriate disciplinary action would be taken against the employee or supervisor where the procedures under paragraph (1) were not followed.

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“(b)“(b)

Review Process.—

The review process under subsection (a)(1) may include a certification that the employee has—

“(1)“(1)

reviewed the taxpayer’s information;

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“(2)“(2)

verified that a balance is due; and

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“(3)“(3)

affirmed that the action proposed to be taken is appropriate given the taxpayer’s circumstances, considering the amount due and the value of the property or right to property.

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“(c)“(c)

Effective Dates.—

“(1)“(1)

In general.—

Except as provided in paragraph (2), this section shall take effect on the date of the enactment of this Act [July 22, 1998].

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“(2)“(2)

Automated collection system actions.—

In the case of any action under an automated collection system, this section shall apply to actions initiated after December 31, 2000.”

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