26 U.S.C. § 6502
Collection after assessment
# (a) 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— (1) within 10 years after the assessment of the tax, or (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. 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.
# (b) 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.
Source: view the official text
Cited by 32
- 26 CFR § 1.1314(b)-1 — Method of adjustment.
- 26 CFR § 1.507-9 — Abatement of taxes.
- 26 CFR § 1.6015-7 — Tax Court review.
- 26 CFR § 1.6694-4 — Extension of period of collection when tax return preparer pays 15 percent of a penalty for understatement of taxpayer's liability and certain other procedural matters.
- 26 CFR § 1.818-6 — Transitional rule for change in method of accounting.
- 26 CFR § 1.9002 — Statutory provisions; Dealer Reserve Income Adjustment Act of 1960 (74 Stat. 124).
- 26 CFR § 301.6020-1 — Returns prepared or executed by the Commissioner or other Internal Revenue Officers.
- 26 CFR § 301.6159-1 — Agreements for payment of tax liabilities in installments.
- 26 CFR § 301.6305-1 — Assessment and collection of certain liability.
- 26 CFR § 301.6320-1 — Notice and opportunity for hearing upon filing of notice of Federal tax lien.
- 26 CFR § 301.6330-1 — Notice and opportunity for hearing prior to levy.
- 26 CFR § 301.6331-4 — Restrictions on levy while installment agreements are pending or in effect.
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- 26 CFR § 301.6343-1 — Requirement to release levy and notice of release.
- 26 CFR § 301.6503(b)-1 — Suspension of running of period of limitation; assets of taxpayer in control or custody of court.
- 26 CFR § 301.6503(c)-1 — Suspension of running of period of limitation; location of property outside the United States or removal of property from the United States; taxpayer outside of United States.
- 26 CFR § 301.6503(f)-1 — Suspension of running of period of limitation; wrongful seizure of property of third-party owner and discharge of lien for substitution of value.
- 26 CFR § 301.6512-1 — Limitations in case of petition to Tax Court.
- 26 CFR § 301.6532-3 — Periods of limitation on suits by persons other than taxpayers.
- 26 CFR § 301.6601-1 — Interest on underpayments.
- 26 CFR § 301.6873-1 — Unpaid claims in bankruptcy or receivership proceedings.
- 26 CFR § 53.4961-2 — Court proceedings to determine liability for second tier tax.
- 26 U.S.C. § 4961 — Abatement of second tier taxes where there is correction
- 26 U.S.C. § 6015 — Relief from joint and several liability on joint return
- 26 U.S.C. § 6103 — Confidentiality and disclosure of returns and return information
- 26 U.S.C. § 6330 — Notice and opportunity for hearing before levy
- 26 U.S.C. § 6331 — Levy and distraint
- 26 U.S.C. § 6344 — Cross references
- 26 U.S.C. § 6503 — Suspension of running of period of limitation
- 26 U.S.C. § 6672 — Failure to collect and pay over tax, or attempt to evade or defeat tax
- 26 U.S.C. § 6694 — Understatement of taxpayer’s liability by tax return preparer
- 26 U.S.C. § 6703 — Rules applicable to penalties under sections 6700, 6701, and 6702
- 26 U.S.C. § 7508 — Time for performing certain acts postponed by reason of service in combat zone or contingency operation
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