Title 26 — Internal Revenue Code
Chapter 66 — Limitations
§ 6502. Collection after assessment
Statutory text
Length of period
Where the assessment of any tax imposed by this title has been made within the period of limitation properly applicable thereto, such tax may be collected by levy or by a proceeding in court, but only if the levy is made or the proceeding begun—
within 10 years after the assessment of the tax, or
if—
there is an installment agreement between the taxpayer and the Secretary, prior to the date which is 90 days after the expiration of any period for collection agreed upon in writing by the Secretary and the taxpayer at the time the installment agreement was entered into; or
there is a release of levy under section 6343 after such 10-year period, prior to the expiration of any period for collection agreed upon in writing by the Secretary and the taxpayer before such release.
If a timely proceeding in court for the collection of a tax is commenced, the period during which such tax may be collected by levy shall be extended and shall not expire until the liability for the tax (or a judgment against the taxpayer arising from such liability) is satisfied or becomes unenforceable.
Date when levy is considered made
The date on which a levy on property or rights to property is made shall be the date on which the notice of seizure provided in section 6335(a) is given.
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.
Aug. 16, 1954, ch. 736, 68A Stat. 806 · 68A Stat. 806
Enacted · 26 U.S.C. § 6502
Aug. 16, 1954, ch. 736, 68A Stat. 806
Source evidence
Code source credit
Aug. 16, 1954, ch. 736, 68A Stat. 806Federal Tax Lien Act of 1966
Pub. L. 89–719 title I § 113(b) · 80 Stat. 1125
Inserted · 26 U.S.C. § 6502(a)
Pub. L. 89–719 inserted sentence at end providing that the period provided by this subsection during which a tax may be collected by levy shall not be extended or curtailed by reason of a judgment against the taxpayer
Source evidence
Code amendment note
Subsec. (a). Pub. L. 89–719 inserted sentence at end providing that the period provided by this subsection during which a tax may be collected by levy shall not be extended or curtailed by reason of a judgment against the taxpayer.Enacted provision · exact public law section
(b) Levy.— Section 6502(a) (relating to length of period for collection after assessment) is amended by adding at the end thereof the following new sentence: “The period provided by this subsection during which a tax may be collected by levy shall not be extended or curtailed by reason of a judgment against the taxpayer.”Pub. L. 94–455 title XIX § 1906(b)(13)(A) · 90 Stat. 1520
Struck · 26 U.S.C. § 6502(a)(2)
Pub. L. 94–455 struck out “or his delegate” after “Secretary”
Source evidence
Code amendment note
Subsec. (a)(2). Pub. L. 94–455 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”.Technical and Miscellaneous Revenue Act of 1988
Pub. L. 100–647 title I § 1015(u)(1) · 102 Stat. 3342
Amended · 26 U.S.C. § 6502(a)
Pub. L. 100–647 amended last sentence generally. Prior to amendment, last sentence read as follows: “The period provided by this subsection during which a tax may be collected by levy shall not be extended or curtailed by reason of a judgment against the taxpayer.”
Source evidence
Code amendment note
Subsec. (a). Pub. L. 100–647 amended last sentence generally. Prior to amendment, last sentence read as follows: “The period provided by this subsection during which a tax may be collected by levy shall not be extended or curtailed by reason of a judgment against the taxpayer.”Enacted provision · exact public law section
(1) The last sentence of section 6502(a) of the 1986 Code is amended to read as follows: “If a timely proceeding in court for the collection of a tax is commenced, the period during which such tax may be collected by levy shall be extended and shall not expire until the liability for the tax (or a judgment against the taxpayer arising from such liability) is satisfied or becomes enforceable.”Revenue Reconciliation Act of 1989
Pub. L. 101–239 title VII § 7811(k)(2) · 103 Stat. 2106
Substituted · 26 U.S.C. § 6502(a)
Pub. L. 101–239 substituted “unenforceable” for “enforceable” in last sentence
Source evidence
Code amendment note
Subsec. (a). Pub. L. 101–239 substituted “unenforceable” for “enforceable” in last sentence.Enacted provision · exact public law section
(2) The last sentence of section 6502(a) is amended by striking “enforceable” and inserting “unenforceable”.Revenue Reconciliation Act of 1990
Pub. L. 101–508 § 11317(a)(1) · 104 Stat. 1388
Substituted · 26 U.S.C. § 6502(a)(1)
Pub. L. 101–508, § 11317(a)(1), substituted “10 years” for “6 years”
Source evidence
Code amendment note
Subsec. (a)(1). Pub. L. 101–508, § 11317(a)(1), substituted “10 years” for “6 years”.Enacted provision · exact public law section
(1) by striking “6 years” in paragraph (1) and inserting “10 years”, andRevenue Reconciliation Act of 1990
Pub. L. 101–508 § 11317(a)(2) · 104 Stat. 1388
Substituted · 26 U.S.C. § 6502(a)(2)
Pub. L. 101–508, § 11317(a)(2), substituted “10-year period” for “6-year period” wherever appearing
Source evidence
Code amendment note
Subsec. (a)(2). Pub. L. 101–508, § 11317(a)(2), substituted “10-year period” for “6-year period” wherever appearing.Enacted provision · exact public law section
(2) by striking “6-year period” each place it appears in paragraph (2) and inserting “10-year period”.Taxpayer Bill of Rights 3
Pub. L. 105–206 § 3461(a)(2) · 112 Stat. 685
Struck · 26 U.S.C. § 6502(a)
Pub. L. 105–206, § 3461(a)(2), struck out first sentence of concluding provisions which read as follows: “The period so agreed upon may be extended by subsequent agreements in writing made before the expiration of the period previously agreed upon.”
Source evidence
Code amendment note
Subsec. (a). Pub. L. 105–206, § 3461(a)(2), struck out first sentence of concluding provisions which read as follows: “The period so agreed upon may be extended by subsequent agreements in writing made before the expiration of the period previously agreed upon.”Enacted provision · exact public law section
(2) by striking the first sentence in the matter following paragraph (2).Effective date note
Amendments by Pub. L. 105–206 applicable to requests to extend period of limitations made after Dec. 31, 1999, with special provisions relating to requests made on or before such date, see section 3461(c) of Pub. L. 105–206, set out as a note under section 6501 of this title.Taxpayer Bill of Rights 3
Pub. L. 105–206 § 3461(a)(1) · 112 Stat. 685
Added · 26 U.S.C. § 6502(a)(2)
Pub. L. 105–206, § 3461(a)(1), added par. (2)
Struck · 26 U.S.C. § 6502(a)(2)
Pub. L. 105–206, § 3461(a)(1), struck out former par. (2) which read as follows: “prior to the expiration of any period for collection agreed upon in writing by the Secretary and the taxpayer before the expiration of such 10-year period (or, if there is a release of levy under section 6343 after such 10-year period, then before such release).”
Source evidence
Code amendment note
Subsec. (a)(2). Pub. L. 105–206, § 3461(a)(1), added par. (2) and struck out former par. (2) which read as follows: “prior to the expiration of any period for collection agreed upon in writing by the Secretary and the taxpayer before the expiration of such 10-year period (or, if there is a release of levy under section 6343 after such 10-year period, then before such release).”Enacted provision · exact public law section
(1) by striking paragraph (2) and inserting: “(2) if— “(A) there is an installment agreement between the taxpayer and the Secretary, prior to the date which is 90 days after the expiration of any period for collection agreed upon in writing by the Secretary and the taxpayer at the time the installment agreement was entered into; or “(B) there is a release of levy under section 6343 after such 10-year period, prior to the expiration of any period for collection agreed upon in writing by the Secretary and the taxpayer before such release.”; andEffective date note
Amendments by Pub. L. 105–206 applicable to requests to extend period of limitations made after Dec. 31, 1999, with special provisions relating to requests made on or before such date, see section 3461(c) of Pub. L. 105–206, set out as a note under section 6501 of this title.
9 of 10 references resolved to an enrolled provision · 1 partial
Editorial Notes
Amendments1966–1998 · 6 rounds
1998
Subsec. (a). Pub. L. 105–206, § 3461(a)(2), struck out first sentence of concluding provisions which read as follows: “The period so agreed upon may be extended by subsequent agreements in writing made before the expiration of the period previously agreed upon.”
Subsec. (a)(2). Pub. L. 105–206, § 3461(a)(1), added par. (2) and struck out former par. (2) which read as follows: “prior to the expiration of any period for collection agreed upon in writing by the Secretary and the taxpayer before the expiration of such 10-year period (or, if there is a release of levy under section 6343 after such 10-year period, then before such release).”
1990
Subsec. (a)(1). Pub. L. 101–508, § 11317(a)(1), substituted “10 years” for “6 years”.
Subsec. (a)(2). Pub. L. 101–508, § 11317(a)(2), substituted “10-year period” for “6-year period” wherever appearing.
1989
Subsec. (a). Pub. L. 101–239 substituted “unenforceable” for “enforceable” in last sentence.
1988
Subsec. (a). Pub. L. 100–647 amended last sentence generally. Prior to amendment, last sentence read as follows: “The period provided by this subsection during which a tax may be collected by levy shall not be extended or curtailed by reason of a judgment against the taxpayer.”
1976
Subsec. (a)(2). Pub. L. 94–455 struck out “or his delegate” after “Secretary”.
1966
Subsec. (a). Pub. L. 89–719 inserted sentence at end providing that the period provided by this subsection during which a tax may be collected by levy shall not be extended or curtailed by reason of a judgment against the taxpayer.
Statutory Notes and Related Subsidiaries
Effective Date of 1998 Amendment
Amendments by Pub. L. 105–206 applicable to requests to extend period of limitations made after , with special provisions relating to requests made on or before such date, see section 3461(c) of Pub. L. 105–206, set out as a note under section 6501 of this title.
Effective Date of 1990 Amendment
Amendment by Pub. L. 101–508 applicable to taxes assessed after , and to taxes assessed on or before that date if the period specified in this section (determined without regard to the amendments made by Pub. L. 101–508) for collection of such taxes has not expired as of such date, see section 11317(c) of Pub. L. 101–508, set out as a note under section 6323 of this title.
Effective Date of 1989 Amendment
Amendment by Pub. L. 101–239 effective, except as otherwise provided, as if included in the provision of the Technical and Miscellaneous Revenue Act of 1988, Pub. L. 100–647, to which such amendment relates, see section 7817 of Pub. L. 101–239, set out as a note under section 1 of this title.
Effective Date of 1988 Amendment
Pub. L. 100–647, title I, § 1015(u)(2), , 102 Stat. 3573, provided that: “The amendment made by this subsection [amending this section] shall apply to levies issued after the date of the enactment of this Act [].”
Effective Date of 1966 Amendment
Amendment by Pub. L. 89–719 applicable after , regardless of when title or lien of United States arose or when lien or interest of another person was acquired, except in a case in which a lien or title derived from enforcement of a lien held by United States has been enforced by a civil action or suit which has become final by judgment, sale, or agreement before , or in a case in which the amendment would impair a priority held by any person other than United States holding a lien or interest prior to , operate to increase liability of such person, or shorten the time for bringing suit with respect to transactions occurring before , see section 114(a)–(c) of Pub. L. 89–719, set out as a note under section 6323 of this title.
Credits
1954–1998 · 7 acts
- 1954Aug. 16, 1954, ch. 736, 68A Stat. 806
- 1966Pub. L. 89–719, title I, § 113(b), , 80 Stat. 1146
- 1976Pub. L. 94–455, title XIX, § 1906(b)(13)(A), , 90 Stat. 1834
- 1988Pub. L. 100–647, title I, § 1015(u)(1), , 102 Stat. 3573
- 1989Pub. L. 101–239, title VII, § 7811(k)(2), , 103 Stat. 2412
- 1990Pub. L. 101–508, title XI, § 11317(a), , 104 Stat. 1388–458
- 1998Pub. L. 105–206, title III, § 3461(a), , 112 Stat. 764.
Show as published
(Aug. 16, 1954, ch. 736, 68A Stat. 806; Pub. L. 89–719, title I, § 113(b), , 80 Stat. 1146; Pub. L. 94–455, title XIX, § 1906(b)(13)(A), , 90 Stat. 1834; Pub. L. 100–647, title I, § 1015(u)(1), , 102 Stat. 3573; Pub. L. 101–239, title VII, § 7811(k)(2), , 103 Stat. 2412; Pub. L. 101–508, title XI, § 11317(a), , 104 Stat. 1388–458; Pub. L. 105–206, title III, § 3461(a), , 112 Stat. 764.)