Title 26 — Internal Revenue Code

Part II · Chapter 64 — Collection

§ 6331. Levy and distraint

Statutory text

Authority of Secretary

If any person liable to pay any tax neglects or refuses to pay the same within 10 days after notice and demand, it shall be lawful for the Secretary 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 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 lawful without regard to the 10-day period provided in this section.

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 property or rights to property, he may seize and sell such property or rights to property (whether real or personal, tangible or intangible).

Successive seizures

Whenever any property or right to property upon which levy has been made by virtue of subsection (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 expenses, is fully paid.

Requirement of notice before levy

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.

30-day requirement

The notice required under paragraph (1) shall be—

given in person,

left at the dwelling or usual place of business of such person, or

sent by certified or registered mail to such persons’s last known address,

no less than 30 days before the day of the levy.

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.

Information included with notice

The notice required under paragraph (1) shall include a brief statement which sets forth in simple and nontechnical terms—

the provisions of this title relating to levy and sale of property,

the procedures applicable to the levy and sale of property under this title,

the administrative appeals available to the taxpayer with respect to such levy and sale and the procedures relating to such appeals,

the alternatives available to taxpayers which could prevent levy on the property (including installment agreements under section 6159),

the provisions of this title relating to redemption of property and release of liens on property,

the procedures applicable to the redemption of property and the release of a lien on property under this title, and

the provisions of section 7345 relating to the certification of seriously delinquent tax debts and the denial, revocation, or limitation of passports of individuals with such debts pursuant to section 32101 of the FAST Act.

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.

Uneconomical levy

No levy may be made on any property if the amount of the expenses which the Secretary estimates (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.

Levy on appearance date of summons

In general

No levy may be made on the property of any person on any day on which such person (or officer or employee of such person) is required to appear in response to a summons issued by the Secretary for the purpose of collecting any underpayment of tax.

No application in case of jeopardy

This subsection shall not apply if the Secretary finds that the collection of tax is in jeopardy.

Continuing levy on certain payments

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. Notwithstanding section 6334, such continuous levy shall attach to up to 15 percent of any specified payment due to the taxpayer.

Specified payment

For the purposes of paragraph (1), the term “specified payment” means—

any Federal payment other than a payment for which eligibility is based on the income or assets (or both) of a payee,

any payment described in paragraph (4), (7), (9), or (11) of section 6334(a), and

any annuity or pension payment under the Railroad Retirement Act or benefit under the Railroad Unemployment Insurance Act.

Increase in levy for certain payments

Paragraph (1) shall be applied by substituting “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 “100 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.

No levy during pendency of proceedings for refund of divisible tax

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 person if—

the decision in such proceeding would be res judicata with respect to such unpaid tax; or

such person would be collaterally estopped from contesting such unpaid tax by reason of such proceeding.

Divisible tax

For purposes of paragraph (1), the term “divisible tax” means—

any tax imposed by subtitle C; and

the penalty imposed by section 6672 with respect to any such tax.

Exceptions

Certain unpaid taxes

This subsection shall not apply with respect to any unpaid tax if—

the taxpayer files a written notice with the Secretary which waives the restriction imposed by this subsection on levy with respect to such tax; or

the Secretary finds that the collection of such tax is in jeopardy.

Certain levies

This subsection shall not apply to—

any levy to carry out an offset under section 6402; and

any levy which was first made before the date that the applicable proceeding under this subsection commenced.

Limitation on collection activity; authority to enjoin collection

Limitation on collection

No proceeding in court for the collection of any unpaid tax to which paragraph (1) applies shall be begun by the Secretary during the pendency of a proceeding under such paragraph. This subparagraph shall not apply to—

any counterclaim in a proceeding under such paragraph; or

any proceeding relating to a proceeding under such paragraph.

Authority to enjoin

Notwithstanding section 7421(a), a levy or collection proceeding prohibited by this subsection may be enjoined (during the period such prohibition is in force) by the court in which the proceeding under paragraph (1) is brought.

Suspension of statute of limitations on collection

The period of limitations under section 6502 shall be suspended for the period during which the Secretary is prohibited under this subsection from making a levy.

Pendency of proceeding

For purposes of this subsection, a proceeding is pending beginning on the date such proceeding commences and ending on the date that a final order or judgment from which an appeal may be taken is entered in such proceeding.

No levy before investigation of status of property

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 investigation of the status of such property has been completed.

Elements in investigation

For purposes of paragraph (1), an investigation of the status of any property shall include—

a verification of the taxpayer’s liability;

the completion of an analysis under subsection (f);

the determination that the equity in such property is sufficient to yield net proceeds from the sale of such property to apply to such liability; and

a thorough consideration of alternative collection methods.

No levy while certain offers pending or installment agreement pending or in effect

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—

during the period that an offer-in-compromise by such person under section 7122 of such unpaid tax is pending with the Secretary; and

if such offer is rejected by the Secretary, during the 30 days thereafter (and, if an appeal of such rejection is filed within such 30 days, during the period that such appeal is pending).

For purposes of subparagraph (A), an offer is pending beginning on the date the Secretary accepts such offer for processing.

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—

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;

if such offer is rejected by the Secretary, during the 30 days thereafter (and, if an appeal of such rejection is filed within such 30 days, during the period that such appeal is pending);

during the period that such an installment agreement for payment of such unpaid tax is in effect; and

if such agreement is terminated by the Secretary, during the 30 days thereafter (and, if an appeal of such termination is filed within such 30 days, during the period that such appeal is pending).

Certain rules to apply

Rules similar to the rules of—

paragraphs (3) and (4) of subsection (i), and

except in the case of paragraph (2)(C), paragraph (5) of subsection (i),

shall apply for purposes of this subsection.

Cross references

For provisions relating to jeopardy, see subchapter A of chapter 70.

For proceedings applicable to sale of seized property see section 6335.

For release and notice of release of levy, see section 6343.

Legislative history

Reconstructed from this section’s Code source credit and amendment notes, resolved against the local Statutes at Large. Editorial notes are evidence, not the law that made the change.

1954
Aug. 16, 1954, ch. 736, 68A Stat. 783 · 68A Stat. 783
Enacted · 26 U.S.C. § 6331
Aug. 16, 1954, ch. 736, 68A Stat. 783
Source evidence
Code source credit
Aug. 16, 1954, ch. 736, 68A Stat. 783
1966
Federal Tax Lien Act of 1966
Pub. L. 89–719 title I § 104(a) · 80 Stat. 1125
Inserted · 26 U.S.C. § 6331(b)
Pub. L. 89–719 inserted sentence providing that a levy shall extend only to property possessed and obligations existing at the time thereof
Source evidence
Code amendment note
Subsec. (b). Pub. L. 89–719 inserted sentence providing that a levy shall extend only to property possessed and obligations existing at the time thereof.
Enacted provision · exact public law section
(a) Effect of Levy.— Section 6331(b) (relating to seizure and sale of property by levy and distraint) is amended by inserting after the first sentence the following new sentence: “A levy shall extend only to property possessed and obligations existing at the time thereof.”
1971
Revenue Act of 1971
Pub. L. 92–178 title II § 211(a) · 85 Stat. 494
1. Added · 26 U.S.C. § 6331(d); 26 U.S.C. § 6331(e)
  Pub. L. 92–178 added subsec. (d)
2. Redesignated · 26 U.S.C. § 6331(d); 26 U.S.C. § 6331(e)
  Pub. L. 92–178 redesignated former subsec. (d) as (e)
Source evidence
Code amendment note
Subsecs. (d), (e). Pub. L. 92–178 added subsec. (d) and redesignated former subsec. (d) as (e).
Enacted provision · exact public law section
(a) Written Notice Required— Section 6331 (relating to levy and distraint) is amended by redesignating subsection (d) as (e) and by inserting after subsection (c) the following new subsection: “(d) Salary and Wages— “(1) In general— Levy may be made under subsection (a) upon the salary or wages of an individual with respect to any unpaid tax only after the Secretary or his delegate has notified such individual in writing of his intention to make such levy. Such notice shall be given in person, left at the dwelling or usual place of business of such individual, or shall be sent by mail to such individual’s last known address, no less than 10 days before the day of levy. No additional notice shall be required in the case of successive levies with respect to such tax. “(2) Jeopardy— Paragraph (1) shall not apply to a levy if the Secretary or his delegate has made a finding under the last sentence of subsection (a) that the collection or tax is in jeopardy.”
1976
Pub. L. 94–455 § 1906(b)(13)(A) · 90 Stat. 1520
Struck · 26 U.S.C. § 6331(a)
Pub. L. 94–455, § 1906(b)(13)(A), struck out “or his delegate” after “Secretary” wherever appearing
Source evidence
Code amendment note
Subsec. (a). Pub. L. 94–455, § 1906(b)(13)(A), struck out “or his delegate” after “Secretary” wherever appearing.
Enacted provision · exact public law section
(A) The Internal Revenue Code of 1954, as amended by this Act, is amended by striking out “Secretary or his delegate” each place it appears and inserting in lieu thereof “Secretary”.
1976
Pub. L. 94–455 title XII § 1209(d)(1) · 90 Stat. 1520
1. Substituted · 26 U.S.C. § 6331(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”
2. Struck · 26 U.S.C. § 6331(b)
  Pub. L. 94–455, §§ 1209(d)(2), 1906(b)(13)(A), struck out “or his delegate” after “Secretary”
Source evidence
Code amendment note
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”.
Enacted provision · exact public law section
(1) Subsection (d) of section 6331 (relating to levy on salaries and wages) is amended by adding at the end thereof the following new paragraph: “(3) Continuing levy on salary and wages.— “(A) Effect of levy.— 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 the liability out. of which such levy arose is satisfied or becomes unenforceable by reason of lapse of time, “(B) Release and notice of release.— With respect, to a levy described in subparagraph (A), the Secretary shall promptly release the levy when the liability out of which such levy arose is satisfied or becomes unenforceable by reason of lapse of time, and shall promptly notify the person upon whom such levy was made that such levy has been released.”
1976
Pub. L. 94–455 § 1906(b)(13)(A) · 90 Stat. 1520
Struck · 26 U.S.C. § 6331(c)
Pub. L. 94–455, § 1906(b)(13)(A), struck out “or his delegate” after “Secretary”
Source evidence
Code amendment note
Subsec. (c). Pub. L. 94–455, § 1906(b)(13)(A), struck out “or his delegate” after “Secretary”.
Enacted provision · exact public law section
(A) The Internal Revenue Code of 1954, as amended by this Act, is amended by striking out “Secretary or his delegate” each place it appears and inserting in lieu thereof “Secretary”.
1976
Pub. L. 94–455 title XII § 1209(d)(1) · 90 Stat. 1520
Struck · 26 U.S.C. § 6331(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”
Source evidence
Code amendment note
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”.
Enacted provision · exact public law section
(1) Subsection (d) of section 6331 (relating to levy on salaries and wages) is amended by adding at the end thereof the following new paragraph: “(3) Continuing levy on salary and wages.— “(A) Effect of levy.— 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 the liability out. of which such levy arose is satisfied or becomes unenforceable by reason of lapse of time, “(B) Release and notice of release.— With respect, to a levy described in subparagraph (A), the Secretary shall promptly release the levy when the liability out of which such levy arose is satisfied or becomes unenforceable by reason of lapse of time, and shall promptly notify the person upon whom such levy was made that such levy has been released.”
1976
Pub. L. 94–455 § 1906(b)(13)(A) · 90 Stat. 1520
Struck · 26 U.S.C. § 6331(d)(2)
Pub. L. 94–455, § 1906(b)(13)(A), struck out “or his delegate” after “Secretary”
Source evidence
Code amendment note
Subsec. (d)(2). Pub. L. 94–455, § 1906(b)(13)(A), struck out “or his delegate” after “Secretary”.
Enacted provision · exact public law section
(A) The Internal Revenue Code of 1954, as amended by this Act, is amended by striking out “Secretary or his delegate” each place it appears and inserting in lieu thereof “Secretary”.
1976
Pub. L. 94–455 § 1209(d)(1) · 90 Stat. 1520
Added · 26 U.S.C. § 6331(d)(3)
Pub. L. 94–455, § 1209(d)(1), added par. (3)
Source evidence
Code amendment note
Subsec. (d)(3). Pub. L. 94–455, § 1209(d)(1), added par. (3).
Enacted provision · exact public law section
(1) Subsection (d) of section 6331 (relating to levy on salaries and wages) is amended by adding at the end thereof the following new paragraph: “(3) Continuing levy on salary and wages.— “(A) Effect of levy.— 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 the liability out. of which such levy arose is satisfied or becomes unenforceable by reason of lapse of time, “(B) Release and notice of release.— With respect, to a levy described in subparagraph (A), the Secretary shall promptly release the levy when the liability out of which such levy arose is satisfied or becomes unenforceable by reason of lapse of time, and shall promptly notify the person upon whom such levy was made that such levy has been released.”
1982
Pub. L. 97–248 title III § 349(a) · 96 Stat. 324
1. Inserted · 26 U.S.C. § 6331(d)
  Pub. L. 97–248 inserted authority to levy upon property other than salary or wages
2. Substituted · 26 U.S.C. § 6331(d)
  Pub. L. 97–248 substituted “person” for “individual” wherever appearing
3. Substituted · 26 U.S.C. § 6331(d)
  Pub. L. 97–248 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”
4. Redesignated · 26 U.S.C. § 6331(d)
  Pub. L. 97–248 redesignated former par. (2) as (3) and former par. (3) as subsec. (e)
Source evidence
Code amendment note
Subsec. (d). Pub. L. 97–248 inserted authority to levy upon property other than salary or wages, substituted “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).
Enacted provision · exact public law section
(a) General Rule.— Section 6331 (relating to levy and distraint) is 26 USC 6331. amended by redesignating subsection (e) as subsection (f) and by striking out subsection (d) and inserting in lieu thereof the following new subsections: “(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) 10-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 person’s last known address, no less than 10 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. “(e) Continuing Levy on Salary and Wages.— “(1) Effect of Levy.— 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 the liability out of which such levy arose is satisfied or becomes unenforceable by reason of lapse of time. “(2) Release and Notice of Release.— With respect to a levy described in paragraph (1), the Secretary shall promptly release the levy when the liability out of which such levy arose is satisfied or becomes unenforceable by reason of lapse of time, and shall promptly notify the person upon whom such levy was made that such levy has been released.”
1982
Pub. L. 97–248 title III § 349(a) · 96 Stat. 324
Redesignated · 26 U.S.C. § 6331(e)
Pub. L. 97–248 redesignated former subsec. (d)(3) as (e). Former subsec. (e) redesignated (f)
Source evidence
Code amendment note
Subsec. (e). Pub. L. 97–248 redesignated former subsec. (d)(3) as (e). Former subsec. (e) redesignated (f).
Enacted provision · exact public law section
(a) General Rule.— Section 6331 (relating to levy and distraint) is 26 USC 6331. amended by redesignating subsection (e) as subsection (f) and by striking out subsection (d) and inserting in lieu thereof the following new subsections: “(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) 10-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 person’s last known address, no less than 10 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. “(e) Continuing Levy on Salary and Wages.— “(1) Effect of Levy.— 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 the liability out of which such levy arose is satisfied or becomes unenforceable by reason of lapse of time. “(2) Release and Notice of Release.— With respect to a levy described in paragraph (1), the Secretary shall promptly release the levy when the liability out of which such levy arose is satisfied or becomes unenforceable by reason of lapse of time, and shall promptly notify the person upon whom such levy was made that such levy has been released.”
1982
Pub. L. 97–248 title III § 349(a) · 96 Stat. 324
Redesignated · 26 U.S.C. § 6331(f)
Pub. L. 97–248 redesignated former subsec. (e) as (f)
Source evidence
Code amendment note
Subsec. (f). Pub. L. 97–248 redesignated former subsec. (e) as (f).
Enacted provision · exact public law section
(a) General Rule.— Section 6331 (relating to levy and distraint) is 26 USC 6331. amended by redesignating subsection (e) as subsection (f) and by striking out subsection (d) and inserting in lieu thereof the following new subsections: “(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) 10-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 person’s last known address, no less than 10 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. “(e) Continuing Levy on Salary and Wages.— “(1) Effect of Levy.— 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 the liability out of which such levy arose is satisfied or becomes unenforceable by reason of lapse of time. “(2) Release and Notice of Release.— With respect to a levy described in paragraph (1), the Secretary shall promptly release the levy when the liability out of which such levy arose is satisfied or becomes unenforceable by reason of lapse of time, and shall promptly notify the person upon whom such levy was made that such levy has been released.”
1984
Tax Reform Act of 1984
Pub. L. 98–369 div. A title VII § 714 · 98 Stat. 494
Substituted · 26 U.S.C. § 6331(b)
Pub. L. 98–369 substituted “subsection (e)” for “subsection (d)(3)”
Source evidence
Code amendment note
Subsec. (b). Pub. L. 98–369 substituted “subsection (e)” for “subsection (d)(3)”.
Enacted provision · exact public law section
SEC. 714. MISCELLANEOUS PROVISIONS. (a) Amendment Related to Section 255.— Subsection (c) of section 811 Ante, p. 740. (relating to special rule for dividends to policyholders under reinsurance contracts) is amended by striking out “conventional coinsurance contract” and inserting in lieu thereof “reinsurance contract”. (b) Amendment Related to Section 281 A.— Paragraph (2) of section 281A(b) of the Tax Equity and Fiscal Responsibility Act of 1982 is amended by striking out “subsection (a)” and inserting in 26 USC 7275 note. lieu thereof “paragraph (1)”. (c) Amendment Related to Section 292.— Paragraph (2) of section 7430(a) (relating to awarding of court costs and certain fees) is 26 USC 7430. amended by striking out “including the Tax Court” and inserting in lieu thereof “including the Tax Court and the United States Claims Court”. (d) Amendment Related to Section 309.— Paragraph (2) of section 6042(b) (relating to exceptions from dividend reporting requirements) 26 USC 6042. is amended to read as follows: “(2) Exceptions.— For purposes of this section, the term ‘dividend’ does not include any distribution or payment— “(A) to the extent provided in regulations prescribed by the Secretary— “(i) by a foreign corporation, or “(ii) to a foreign corporation, a nonresident alien, or a partnership not engaged in a trade or business in the United States and composed in whole or in part of nonresident aliens, or “(B) except to the extent otherwise provided in regulations prescribed by the Secretary, to any person described in section 6049(b)(4).” (e) Amendments Related to Section 311.— (1) In general.— Section 6045(c) (relating to returns of brokers) is amended by adding at the end thereof the following new paragraph: “(4) Person.— The term ‘person’ includes any governmental unit and any agency or instrumentality thereof.” (2) No Penalty for payments before january 1, 1985.— No penalty shall be imposed 26 USC 6045 note. under the Internal Revenue Code of 1954 with respect to any person required (by reason of the 26 USC 1 et seq. amendment made by paragraph (D) to file a return under section 6045 of such Code with respect to any payment before January 1, 1985. (f) Amendment Related to Section 314.— Subparagraph (E) of section 6678(a)(3) is amended by striking out “section 6053(c)” and 97 Stat. 381 . 26 USC 6678. inserting in lieu thereof “section 6053”. (g) Amendments Related to Section 320.— (1) Permitting the joinder of refund and injunctive actions with respect to certain penalties.— Section 7422 (relating to civil 26 USC 7422. actions for refund) is amended by redesignating subsection (i) as subsection (j) and by inserting after subsection (h) the following new subsection: “(i) Special Rule for Actions With Respect to Tax Shelter Promoter and Understatement Penalties.— No action or proceeding may be brought in the United States Claims Court for any refund or credit of a penalty imposed by section 6700 (relating to penalty for promoting abusive tax shelters, etc.) or section 6701 (relating to penalties for aiding and abetting understatement of tax liability).” (2) Amendment to title 28.— Chapter 91 of title 28, United States Code, is amended by adding at the end thereof the following new section: “§ 1509. No jurisdiction in cases involving refunds of tax shelter promoter and understatement penalties “The United States Claims Court shall not have jurisdiction to hear any action or proceeding for any refund or credit of any penalty imposed under section 6700 of the Internal Revenue Code of 1954 (relating to penalty for promoting abusive tax shelters, etc.) or section 6701 of such Code (relating to penalties for aiding and abetting understatement of tax liability).” (3) Conforming amendment.— The table of sections for chapter 91 of title 28, United States Code, is amended by adding at the end thereof the following new item: “1509. No jurisdiction in cases involving refunds of tax shelter promoter and understatement penalties.” (4) Effective date.— The amendments made by this subsection shall apply to any claim for refund or credit filed after the date of the enactment of this Act. (h) Amendments Related to Section 323.— (1) Subsection (b) of section 5684 is amended— (A) by striking out “Section 6660” in the heading and inserting in lieu thereof “Section 6662”, and (B) by striking out “section 6660(a)” in the text and inserting in lieu thereof “section 6662(a)”. (2) Subsection (c) of section 5761 is amended— (A) by striking out “Section 6660” in the heading and inserting in lieu thereof “Section 6662”, and (B) by striking out “section 6660(a)” in the text and inserting in lieu thereof “section 6662(a)”. (3) Clause (ii) of section 6661(b)(2)(A) (defining understatement) is amended by inserting “, reduced by any rebate (within the meaning of section 6211(b)(2))” after “return”. (i) Amendment Related to Section 333.— Section 7609(c)(1) (relating to summons to which section applies) is amended by striking out “section 7602” and inserting in lieu thereof “section 7602(a)”. (j) Amendments Related to Section 334.— (1) Clarification that death benefit exclusion applies to distributions under section 403 (b).— Subparagraph (C) of section 26 USC 3405. 3405(b)(2) (relating to special rule for distributions by reason of death) is amended to read as follows: “(C) Special rule for distributions by reason of death.— In the case of any nonperiodic distribution from or under any plan or contract described in section 401(a), 403(a), or 403(b)— “(i) which is made by reason of a participant’s death, and “(ii) with respect to which the requirements of clauses (ii) and (iv) of subsection (d)(4)(A) are met, subparagraph (A) or (B) (as the case may be) shall be applied by taking into account the exclusion from gross income provided by section 101(b) (whether or not allowable).” (2) Clarification of credit for withheld amounts— paragraph (1) of section 31(a) is amended by striking out “under section 3402 as tax on the wages of any individual” and inserting in lieu thereof “as tax under chapter 24”. (3) Penalty for failure to give notice.— Section 6652 26 USC 6652. (relating to penalty for failure to file certain information returns, registration statements, etc.) is amended by redesignating subsection (i) as subsection (j) and by inserting after subsection (h) the following new subsection: “(i) Failure To Give Notice to Recipients of Certain Pension, Etc., Distributions.— In the case of each failure to provide notice as required by section 3405(d)(10)(B), at the time prescribed therefor, unless it is shown that such failure is due to reasonable cause and not to willful neglect, there shall be paid, on notice and demand of the Secretary and in the same manner as tax, by the person failing to provide such notice, an amount equal to $10 for each such failure, but the total amount imposed on such person for all such failures during any calendar year shall not exceed $5,000.” (4) Exception for amounts paid to nonresident aliens.— Subparagraph (B) of section 3405(d)(1) (relating to exceptions) is 26 USC 3405. Ante, p. 891. amended by striking out “and” at the end of clause (i), by striking out the period at the end of clause (ii) and inserting in lieu thereof “, and”, and by adding at the end thereof the following new clause: “(iii) any amount which is subject to withholding under subchapter A of chapter 3 (relating to withholding 26 USC 1441. of tax on nonresident aliens and foreign corporations) by the person paying such amount or which would be so subject but for a tax treaty.” (5) Clarification of amount withheld where employer security distributed.— Paragraph (8) of section 3405(d) (relating to maximum amount withheld) is amended by adding at the end thereof the following new sentence: “No amount shall be required to be withheld under this section in the case of any designated distribution which consists only of employer securities of the employer corporation (within the meaning of section 402(a)(3)) and cash (not in excess of $200) in lieu of fractional shares.” (k) Amendment Related to Section 337.— Subsection (d) of section 982 (relating to admissibility of documentation maintained in 26 USC 982. foreign countries) is amended by striking out paragraph (3) and by redesignating paragraph (4) as paragraph (3). (l) Amendment Related to Section 339.— Paragraph (1) of section 6038A(c) (defining control) is amended by striking out “section 6038(d)(1)” and inserting in lieu thereof “section 6038(e)(1)”. (m) Amendment Related to Section 345.— Subsection (b) of section 345 of the Tax Equity and Fiscal Responsibility Act of 1982 (relating to effective date) is amended by striking out “taking effect on” and inserting in lieu thereof “taking effect on or after”. (n) Amendments Related to Section 346.— (1) Clerical amendment.— Subparagraph (B) of section 346(c)(2) of the Tax Equity and Fiscal Responsibility Act of 1982 26 USC 6621 note. is amended to read as follows: “(B) Subparagraph (A) of section 6601(d)(2) 26 USC 6601. is amended by striking out ‘the last day of each place it appears and inserting in lieu thereof ‘the filing date for’.” (2) Interest on refunds caused by carrybacks.— (A) Paragraph (3) of section 6611(f) (relating to refund of tax caused by carryback, etc.) is amended by adding at the end thereof the following new subparagraph: “(C) Application of subparagraph (b) where section 6411(a) claim filed.— For purposes of subparagraph (B)(i)(II), if a taxpayer— “(i) files a claim for refund of any overpayment described in paragraph (1) or (2) with respect to the taxable year to which a loss or credit is carried back, and “(ii) subsequently files an application under section 6411(a) with respect to such overpayment, then the claim for overpayment shall be treated as having been filed on the date the application under section 6411(a) was filed.” (B) The last sentence of section 6411(a) is amended by striking out “An” and inserting in lieu thereof “Except for purposes of applying section 661 l(f)(3)(B), an”. (o) Amendment Related to Section 349.— Subsection (b) of section 26 USC 6233. 6331 is amended by striking out “subsection (d)(3)” and inserting in lieu thereof “subsection (e)”. (p) Amendments Related to Title IV.— (1) Extension of partnership audit provisions to entities filing partnership returns, etc.— Subchapter C of chapter 63 (relating to tax treatment of partnership items) is amended by adding at the end thereof the following new section: “SEC. 6233. EXTENSION TO ENTITIES FILING PARTNERSHIP RETURNS. ETC. “(a) General Rule.— If a partnership return is filed by an entity for a taxable year but it is determined that the entity is not a partnership for such year, then, to the extent provided in regulations, the provisions of this subchapter are hereby extended in respect of such year to such entity and its items and to persons holding an interest in such entity. “(b) Similar Rules in Certain Cases.— If for any taxable year— “(1) an entity files a return as an S corporation but it is determined that the entity was not an S corporation for such year, or “(2) a partnership return or S corporation return is filed but it is determined that there is no entity for such taxable year, then, to the extent provided in regulations, rules similar to the rules of subsection (a) shall apply.” (2) Technical and clerical amendments.— (A) Subparagraph (B) of section 6230(c)(1) is amended by striking out “(or erroneously computed the amount of any such credit or refund)”. (B) Paragraph (9) of section 6231(a) is amended by striking out “electing small business corporation” and inserting in lieu thereof “S corporation”. (C) Subparagraph (A) of section 6231(d)(1) is amended to read as follows: “(A) in the case of a partner whose entire interest in the partnership is disposed of during such partnership taxable year, as of the moment immediately before such disposition, or”. (D) Subsection (f) of section 6231 is amended by striking 26 USC 6231. out “such deduction or credit” and inserting in lieu thereof “such loss or credit”. (E) The table of sections for subpart C of chapter 63 is amended by adding at the end thereof the following new item: “Sec. 6233. Extension to entities filing partnership returns, etc.”. (F) Paragraph (3) of section 6501(q) is amended to read as 26 USC 6501. follows: “(3) Cross reference.— “For extension of period for windfall profit tax items of partnerships, see section 6229 as made applicable by section 6232.” (G) Paragraph (3) of section 6511(h) is amended to read as 26 USC 6511. follows: “(3) Cross reference.— “For period of limitation for windfall profit tax items of partnerships, see section 6227(a) and subsections (c) and (d) of section 6230 as made applicable by section 6232.” (H) Subsection (h) of section 7422 is amended by striking 26 USC 7422. out “section 6131(a)(3)” and inserting in lieu thereof “section 6231(a)(3)”. (I) Subparagraph (B) of section 6231(b)(2) (relating to 26 USC 6231. items cease to be partnership items in certain cases) is amended by striking out “section 6227(b)” and inserting in lieu thereof “section 6227(c)”. (q) Estates and Trusts and S Corporations Required to Provide Information to Certain Beneficiaries and Shareholders.— (1) Estates and trusts.— Subpart A of part III of subchapter A of chapter 61 (relating to information concerning persons subject to special provisions) is amended by adding after section 6034 the following new section: “SEC. 6034A. INFORMATION TO BENEFICIARIES OF ESTATES AND TRUSTS. “The fiduciary of any estate or trust making the return required to be filed under section 6012(a) for any taxable year shall, on or before the date on which such return was filed, furnish to each beneficiary— “(1) who receives a distribution from such estate or trust with respect to such taxable year, or * “(2) to whom any item with respect to such taxable year is allocated, a statement containing such information shown on such return as the Secretary may prescribe.” (2) S corporations.— Section 6037 (relating to return of S 26 USC 6037. corporation) is amended— (A) by striking out “Every” and inserting in lieu thereof “(a) In General.—Every”, and (B) by adding at the end thereof the following new subsection: “(b) Copies to Shareholders.— Each S corporation required to file a return under subsection (a) for any taxable year shall (on or before the day on which the return for such taxable year was filed) furnish to each person who is a shareholder at any time during such taxable year a copy of such information shown on such return as may be required by regulations.” (3) Penalty for failure to provide information.— Section 6678(a)(3) (relating to failure to furnish certain statements) is amended by striking out “or” at the end of subparagraph (D), by inserting ‘or” at the end of subparagraph (E), and by adding after subparagraph (E) the following new subparagraph: “(F) section 6031(b), 6034A, or 6037(b) (relating to statements furnished by certain pass-thru entities),”. (4) Conforming amendment.— The table of sections for subpart A of III of subchapter A of chapter 61 is amended by adding after the item relating to section 6034 the following new item: “Sec. 6034A. Information to beneficiaries of estates and trusts.”. (5) Effective date.— The amendments made by this subsection shall apply to taxable years beginning after December 31, 1984.
1988
Omnibus Taxpayer Bill of Rights
Pub. L. 100–647 § 6236(a)(1) · 102 Stat. 3342
1. Substituted · 26 U.S.C. § 6331(d)(2)
  Pub. L. 100–647, § 6236(a)(1), (2), substituted “30-day” for “10-day” in text
2. Substituted · 26 U.S.C. § 6331(d)(2)
  Pub. L. 100–647, § 6236(a)(1), (2), substituted “30 days” for “10 days” in text
Source evidence
Code amendment note
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.
Enacted provision · exact public law section
(1) by striking out “10 days” in paragraph (2) and inserting in lieu thereof “30 days”,
1988
Omnibus Taxpayer Bill of Rights
Pub. L. 100–647 § 6236(a)(3) · 102 Stat. 3342
Added · 26 U.S.C. § 6331(d)(4)
Pub. L. 100–647, § 6236(a)(3), added par. (4)
Source evidence
Code amendment note
Subsec. (d)(4). Pub. L. 100–647, § 6236(a)(3), added par. (4).
Enacted provision · exact public law section
(3) by adding at the end thereof the following new paragraph: “(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 appeals, “(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, and “(F) the procedures applicable to the redemption of property and the release of a lien on property under this title.”
1988
Omnibus Taxpayer Bill of Rights
Pub. L. 100–647 § 6236(b)(1) · 102 Stat. 3342
Amended · 26 U.S.C. § 6331(e)
Pub. L. 100–647, § 6236(b)(1), amended subsec. (e) generally. Prior to amendment, subsec. (e) consisted of two pars. relating to effect of continuing levy on salary and wages and release and notice of release of levy
Source evidence
Code amendment note
Subsec. (e). Pub. L. 100–647, § 6236(b)(1), amended subsec. (e) generally. Prior to amendment, subsec. (e) consisted of two pars. relating to effect of continuing levy on salary and wages and release and notice of release of levy.
Enacted provision · exact public law section
(1) In general.— Subsection (e) of section 6331 of the 1986 Code (relating to levy and distraint) is amended to read as follows: “(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.”
1988
Omnibus Taxpayer Bill of Rights
Pub. L. 100–647 § 6236(d) · 102 Stat. 3342
Redesignated · 26 U.S.C. § 6331(f); 26 U.S.C. § 6331(g)
Pub. L. 100–647, § 6236(d), added subsecs. (f) and (g). Former subsec. (f) redesignated (h)
Source evidence
Code amendment note
Subsecs. (f), (g). Pub. L. 100–647, § 6236(d), added subsecs. (f) and (g). Former subsec. (f) redesignated (h).
Enacted provision · exact public law section
(d) Uneconomical Levy; Levy on Appearance Date of Summons.— Section 6331 of the 1986 Code (relating to levy and distraint) is amended by redesignating subsection (f) as subsection (h) and by inserting after subsection (e) the following new subsections: “(f) Uneconomical Levy.— No levy may be made on any property if the amount of the expenses which the Secretary estimates (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 officer or employee of such person) is required to appear in response to a summons issued by the Secretary for the purpose of collecting any underpayment of tax. “(2) No application in case of jeopardy.— This subsection shall not apply if the Secretary finds that the collection of tax is in jeopardy.”
1988
Omnibus Taxpayer Bill of Rights
Pub. L. 100–647 § 6236(b)(2) · 102 Stat. 3342
1. Redesignated · 26 U.S.C. § 6331(h)
  Pub. L. 100–647, § 6236(b)(2), (d), redesignated subsec. (f) as (h)
2. Added · 26 U.S.C. § 6331(h)
  Pub. L. 100–647, § 6236(b)(2), (d), added par. (3)
Source evidence
Code amendment note
Subsec. (h). Pub. L. 100–647, § 6236(b)(2), (d), redesignated subsec. (f) as (h) and added par. (3).
Enacted provision · exact public law section
(2) Cross reference.— Section 6331(f) of the 1986 Code (relating to cross references) is amended by adding at the end thereof the following new paragraph: “(3) For release and notice of release of levy, see section 6343.”
1997
Pub. L. 105–34 title X § 1024(a) · 111 Stat. 788
1. Added · 26 U.S.C. § 6331(h); 26 U.S.C. § 6331(i)
  Pub. L. 105–34 added subsec. (h)
2. Redesignated · 26 U.S.C. § 6331(h); 26 U.S.C. § 6331(i)
  Pub. L. 105–34 redesignated former subsec. (h) as (i)
Source evidence
Code amendment note
Subsecs. (h), (i). Pub. L. 105–34 added subsec. (h) and redesignated former subsec. (h) as (i).
Enacted provision · exact public law section
SEC. 1024. CONTINUOUS LEVY ON CERTAIN PAYMENTS. Section 6331 (relating to levy and distraint) is amended— (1) by redesignating subsection (h) as subsection (i), and (2) by inserting after subsection (g) the following new subsection: “(h) Continuing Levy on Certain Payments.— “(1) In general.— The effect of a 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. Notwithstanding section 6334, such continuous levy shall attach to up to 15 percent of any specified 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 payment for which eligibility is based on the income 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 Insurance Act.”. (b) Effective Date.— The amendment made by subsection (a) shall apply to levies issued after the date of the enactment of this Act.
1998
Internal Revenue Service Restructuring and Reform Act of 1998
Pub. L. 105–206 § 6010(f) · 112 Stat. 685
Substituted · 26 U.S.C. § 6331(h)(1)
Pub. L. 105–206, § 6010(f), substituted “If the Secretary approves a levy under this subsection, the effect of such levy” for “The effect of a levy”
Source evidence
Code amendment note
Subsec. (h)(1). Pub. L. 105–206, § 6010(f), substituted “If the Secretary approves a levy under this subsection, the effect of such levy” for “The effect of a levy”.
Enacted provision · exact public law section
(f) Amendment Related to Section 1024 of 1997 Act.— Section 6331(h)(1) of the 1986 Code is amended by striking “The effect of a levy” and inserting “If the Secretary approves a levy under this subsection, the effect of such levy”.
1998
Taxpayer Bill of Rights 3
Pub. L. 105–206 § 3433(a) · 112 Stat. 685
Redesignated · 26 U.S.C. § 6331(i)
Pub. L. 105–206, § 3433(a), added subsec. (i). Former subsec. (i) redesignated (j)
Source evidence
Code amendment note
Subsec. (i). Pub. L. 105–206, § 3433(a), added subsec. (i). Former subsec. (i) redesignated (j).
Enacted provision · exact public law section
(a) In General.— Section 6331 (relating to levy and distraint) is amended by redesignating subsection (i) as subsection (j) and by inserting after subsection (h) the following new subsection: “(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 person if— “(A) the decision in such proceeding would be res judicata with respect to such unpaid tax; or “(B) such person would be collaterally estopped from contesting such unpaid tax by reason of such proceeding. “(2) Divisible tax.— For purposes of paragraph (1), the term ‘divisible 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 respect to any unpaid tax if— “(i) the taxpayer files a written notice with the Secretary which waives the restriction imposed by this subsection on levy with respect to such tax; or “(ii) the Secretary finds that the collection 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) applies 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 proceeding under such paragraph. “(B) Authority to enjoin.— Notwithstanding section 7421(a), a levy or collection proceeding prohibited by this subsection 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 collection.— The period of limitations under section 6502 shall be suspended for the period during which the Secretary is prohibited under this subsection from making a levy. “(6) Pendency of proceeding.— For purposes of this subsection, a proceeding is pending beginning on the date such proceeding commences and ending on the date that a final order or judgment from which an appeal may be taken is entered in such proceeding.”.
1998
Taxpayer Bill of Rights 3
Pub. L. 105–206 § 3444(a) · 112 Stat. 685
Redesignated · 26 U.S.C. § 6331(j)
Pub. L. 105–206, § 3444(a), added subsec. (j). Former subsec. (j) redesignated (k)
Source evidence
Code amendment note
Subsec. (j). Pub. L. 105–206, § 3444(a), added subsec. (j). Former subsec. (j) redesignated (k).
Enacted provision · exact public law section
(a) In General.— Section 6331 (relating to levy and distraint), as amended by section 3433, is amended by redesignating subsection (j) as subsection (k) and by inserting after subsection (i) the following new subsection: “(j) Levy Before Investigation of Status of Property.— “(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 investigation of the status of such property has been completed. “(2) Elements in investigation.— For purposes of paragraph (1), an investigation of the status of any property shall include— “(A) a verification of the taxpayer’s liability; “(B) the completion of an analysis under subsection (f); “(C) the determination that the equity in such property is sufficient to yield net proceeds from the sale of such property to apply to such liability; and “(D) a thorough consideration of alternative collection methods.”.
1998
Taxpayer Bill of Rights 3
Pub. L. 105–206 § 3433(a) · 112 Stat. 685
Redesignated · 26 U.S.C. § 6331(j)
Pub. L. 105–206, § 3433(a), redesignated subsec. (i) as (j)
Target inherited from the preceding amendment note.
Source evidence
Code amendment note
Pub. L. 105–206, § 3433(a), redesignated subsec. (i) as (j).
Enacted provision · exact public law section
(a) In General.— Section 6331 (relating to levy and distraint) is amended by redesignating subsection (i) as subsection (j) and by inserting after subsection (h) the following new subsection: “(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 person if— “(A) the decision in such proceeding would be res judicata with respect to such unpaid tax; or “(B) such person would be collaterally estopped from contesting such unpaid tax by reason of such proceeding. “(2) Divisible tax.— For purposes of paragraph (1), the term ‘divisible 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 respect to any unpaid tax if— “(i) the taxpayer files a written notice with the Secretary which waives the restriction imposed by this subsection on levy with respect to such tax; or “(ii) the Secretary finds that the collection 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) applies 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 proceeding under such paragraph. “(B) Authority to enjoin.— Notwithstanding section 7421(a), a levy or collection proceeding prohibited by this subsection 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 collection.— The period of limitations under section 6502 shall be suspended for the period during which the Secretary is prohibited under this subsection from making a levy. “(6) Pendency of proceeding.— For purposes of this subsection, a proceeding is pending beginning on the date such proceeding commences and ending on the date that a final order or judgment from which an appeal may be taken is entered in such proceeding.”.
1998
Taxpayer Bill of Rights 3
Pub. L. 105–206 § 3462(b) · 112 Stat. 685
Redesignated · 26 U.S.C. § 6331(k)
Pub. L. 105–206, § 3462(b), added subsec. (k). Former subsec. (k) redesignated (l)
Source evidence
Code amendment note
Subsec. (k). Pub. L. 105–206, § 3462(b), added subsec. (k). Former subsec. (k) redesignated (l).
Enacted provision · exact public law section
(b) Levy Prohibited While Offer-in-Compromise Pending or Installment Agreement Pending or in Effect.— Section 6331 (relating to levy and distraint), as amended by sections 3433 and 3444, is amended by redesignating subsection (k) as subsection (1) and by inserting after subsection (j) the following new subsection: “(k) Levy While Certain Offers Pending or Installment 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-compromise by such person under section 7122 of such unpaid tax is pending with the Secretary; and “(B) if such offer is rejected by the Secretary, during the 30 days thereafter (and, if an appeal of such rejection is filed within such 30 days, during the period that such appeal 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 Secretary, during the 30 days thereafter (and, if an appeal of such rejection is filed within such 30 days, during the period that such appeal is pending); “(C) during the period that such an installment 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 (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 paragraphs (3), (4), and (5) of subsection (i) shall apply for purposes of this subsection.”.
1998
Taxpayer Bill of Rights 3
Pub. L. 105–206 § 3444(a) · 112 Stat. 685
Redesignated · 26 U.S.C. § 6331(k)
Pub. L. 105–206, § 3444(a), redesignated subsec. (j) as (k)
Target inherited from the preceding amendment note.
Source evidence
Code amendment note
Pub. L. 105–206, § 3444(a), redesignated subsec. (j) as (k).
Enacted provision · exact public law section
(a) In General.— Section 6331 (relating to levy and distraint), as amended by section 3433, is amended by redesignating subsection (j) as subsection (k) and by inserting after subsection (i) the following new subsection: “(j) Levy Before Investigation of Status of Property.— “(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 investigation of the status of such property has been completed. “(2) Elements in investigation.— For purposes of paragraph (1), an investigation of the status of any property shall include— “(A) a verification of the taxpayer’s liability; “(B) the completion of an analysis under subsection (f); “(C) the determination that the equity in such property is sufficient to yield net proceeds from the sale of such property to apply to such liability; and “(D) a thorough consideration of alternative collection methods.”.
1998
Taxpayer Bill of Rights 3
Pub. L. 105–206 § 3462(b) · 112 Stat. 685
Redesignated · 26 U.S.C. § 6331(l)
Pub. L. 105–206, § 3462(b), redesignated subsec. (k) as (l)
Source evidence
Code amendment note
Subsec. (l). Pub. L. 105–206, § 3462(b), redesignated subsec. (k) as (l).
Enacted provision · exact public law section
(b) Levy Prohibited While Offer-in-Compromise Pending or Installment Agreement Pending or in Effect.— Section 6331 (relating to levy and distraint), as amended by sections 3433 and 3444, is amended by redesignating subsection (k) as subsection (1) and by inserting after subsection (j) the following new subsection: “(k) Levy While Certain Offers Pending or Installment 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-compromise by such person under section 7122 of such unpaid tax is pending with the Secretary; and “(B) if such offer is rejected by the Secretary, during the 30 days thereafter (and, if an appeal of such rejection is filed within such 30 days, during the period that such appeal 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 Secretary, during the 30 days thereafter (and, if an appeal of such rejection is filed within such 30 days, during the period that such appeal is pending); “(C) during the period that such an installment 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 (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 paragraphs (3), (4), and (5) of subsection (i) shall apply for purposes of this subsection.”.
2000
Consolidated Appropriations Act, 2001
Pub. L. 106–554 § 1(a)(7)(tIII)(s313)(b)(3) · 114 Stat. 2763
Substituted · 26 U.S.C. § 6331(k)(3)
Pub. L. 106–554 substituted “(3) and (4)” for “(3), (4), and (5)”
Source evidence
Code amendment note
Subsec. (k)(3). Pub. L. 106–554 substituted “(3) and (4)” for “(3), (4), and (5)”.
Enacted provision · exact public law section
(7) H.R. 5662, as introduced on December 14, 2000.
2002
Job Creation and Worker Assistance Act of 2002
Pub. L. 107–147 title IV § 416(e)(1) · 116 Stat. 21
Amended · 26 U.S.C. § 6331(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.”
Source evidence
Code amendment note
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.”
Enacted provision · exact public law section
(1) Section 6331(k)(3) (relating to no levy while certain offers pending or installment agreement pending or in effect) is amended to read as follows: “(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.”.
2004
Pub. L. 108–357 title VIII § 887(a) · 118 Stat. 1418
Added · 26 U.S.C. § 6331(h)(3)
Pub. L. 108–357 added par. (3)
Source evidence
Code amendment note
Subsec. (h)(3). Pub. L. 108–357 added par. (3).
Enacted provision · exact public law section
(a) In General.— Section 6331(h) (relating to continuing levy on certain payments) is amended by adding at the end the following new paragraph: “(3) Increase in levy for certain payments.— Paragraph (1) shall be applied by substituting ‘100 percent’ for ‘15 percent’ in the case of any specified payment due to a vendor of goods or services sold or leased to the Federal Government.” .
2011
Pub. L. 112–56 title III § 301(a) · 125 Stat. 733
Substituted · 26 U.S.C. § 6331(h)(3)
Pub. L. 112–56 substituted “property, goods, or services” for “goods or services”
Source evidence
Code amendment note
Subsec. (h)(3). Pub. L. 112–56 substituted “property, goods, or services” for “goods or services”.
Enacted provision · exact public law section
(a) In General.— Section 6331(h)(3) of the Internal Revenue Code of 26 USC 6331. 1986 is amended by striking “goods or services” and inserting “property, goods, or services”.
2014
Tax Technical Corrections Act of 2014
Pub. L. 113–295 div. B title II § 209(a) · 128 Stat. 4010
Substituted · 26 U.S.C. § 6331(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
Source evidence
Code amendment note
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.
Enacted provision · exact public law section
(a) Amendment Relating to Section 1003.— Paragraph (4) of section 24(d) is amended to read as follows: “(4) Special rule for certain years.— In the case of any taxable year beginning after 2008 and before 2018, paragraph (1)(B)(i) shall be applied by substituting ‘$3,000’ for ‘$10,000’.” .
2015
Medicare Access and CHIP Reauthorization Act of 2015
Pub. L. 114–10 title IV § 413(a) · 129 Stat. 87
Substituted · 26 U.S.C. § 6331(h)(3)
Pub. L. 114–10 substituted “and by substituting ‘100 percent’ ” for “and by substituting ‘30 percent’ ”
Source evidence
Code amendment note
Subsec. (h)(3). Pub. L. 114–10 substituted “and by substituting ‘100 percent’ ” for “and by substituting ‘30 percent’ ”.
Enacted provision · exact public law section
(a) In General.— Paragraph (3) of section 6331(h) of the Internal Revenue Code of 1986 26 USC 6331. is amended by striking “30 percent” and inserting “100 percent”.
Effective date note
Pub. L. 114–10, title IV, § 413(b), Apr. 16, 2015, 129 Stat. 162, provided that: “The amendment made by this section [amending this section] shall apply to payments made after 180 days after the date of the enactment of this Act [Apr. 16, 2015].”
2015
Fixing America’s Surface Transportation Act
Pub. L. 114–94 div. C title XXXII § 32101(b)(2) · 129 Stat. 1312
Added · 26 U.S.C. § 6331(d)(4)(G)
Pub. L. 114–94 added subpar. (G)
Source evidence
Code amendment note
Subsec. (d)(4)(G). Pub. L. 114–94 added subpar. (G).
Enacted provision · exact public law section
(2) Notice of levy.— Section 6331(d)(4) of such Code is amended by striking “and” at the end of subparagraph (E), by striking the period at the end of subparagraph (F) and inserting “, and”, and by adding at the end the following new subparagraph: “(G) the provisions of section 7345 relating to the certification of seriously delinquent tax debts and the denial, revocation, or limitation of passports of individuals with such debts pursuant to section 32101 of the FAST Act.” .

40 of 41 references resolved to an enrolled provision · 1 partial

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 enacted 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 generally 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 further details and complete classification of this Act to the Code, see Codification note set out preceding section 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 classification 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.

Amendments1966–2015 · 14 rounds

2015

Subsec. (d)(4)(G). Pub. L. 114–94 added subpar. (G).

Subsec. (h)(3). Pub. L. 114–10 substituted “and by substituting ‘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 “property, 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), substituted “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 subsec. (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 subsec. (e) generally. Prior to amendment, subsec. (e) consisted 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 subsecs. (f) and (g). Former subsec. (f) redesignated (h).

Subsec. (h). Pub. L. 100–647, § 6236(b)(2), (d), redesignated subsec. (f) as (h) and added par. (3).

1984

Subsec. (b). Pub. L. 98–369 substituted “subsection (e)” for “subsection (d)(3)”.

1982

Subsec. (d). Pub. L. 97–248 inserted authority to levy upon property other than salary or wages, substituted “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” wherever 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).

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 providing that a levy shall extend only to property possessed 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 section [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 payments made after 180 days after the date of the enactment 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 section [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 December 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 section [amending this section and sections 6159 and 7122 of this title] shall apply to proposed offers-in-compromise and installment agreements submitted after the date of the enactment of this Act [July 22, 1998].
#
“(2)
Suspension of collection by levy.—
The amendment 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 effective, 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 subsection (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 section (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 subsection (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 Responsibility Act of 1982, Pub. L. 97–248, to which such amendment 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 subsection (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 section [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 acquired, with certain exceptions, see section 114(a)–(c) of Pub. L. 89–719, set out as a note under section 6323 of this title.

Credits

1954–2015 · 16 acts

1954Aug. 16, 1954, ch. 736, 68A Stat. 783
1966Pub. L. 89–719, title I, § 104(a), Nov. 2, 1966, 80 Stat. 1135
1971Pub. L. 92–178, title II, § 211(a), Dec. 10, 1971, 85 Stat. 520
1976Pub. L. 94–455, title XII, § 1209(d)(1), (2), (4), title XIX, § 1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1710, 1711, 1834
1982Pub. L. 97–248, title III, § 349(a), Sept. 3, 1982, 96 Stat. 639
1984Pub. L. 98–369, div. A, title VII, § 714(o), July 18, 1984, 98 Stat. 964
1988Pub. L. 100–647, title VI, § 6236(a), (b), (d), Nov. 10, 1988, 102 Stat. 3737, 3739
1997Pub. L. 105–34, title X, § 1024(a), Aug. 5, 1997, 111 Stat. 923
1998Pub. L. 105–206, title III, §§ 3433(a), 3444(a), 3462(b), title VI, § 6010(f), July 22, 1998, 112 Stat. 759, 762, 765, 814
2000Pub. L. 106–554, § 1(a)(7) [title III, § 313(b)(3)], Dec. 21, 2000, 114 Stat. 2763, 2763A–642
2002Pub. L. 107–147, title IV, § 416(e)(1), Mar. 9, 2002, 116 Stat. 55
2004Pub. L. 108–357, title VIII, § 887(a), Oct. 22, 2004, 118 Stat. 1641
2011Pub. L. 112–56, title III, § 301(a), Nov. 21, 2011, 125 Stat. 733
2014Pub. L. 113–295, div. B, title II, § 209(a), Dec. 19, 2014, 128 Stat. 4074
2015Pub. L. 114–10, title IV, § 413(a), Apr. 16, 2015, 129 Stat. 162
2015Pub. L. 114–94, div. C, title XXXII, § 32101(b)(2), Dec. 4, 2015, 129 Stat. 1731.

Show as published

(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.)