Levy is the act of taking property or rights to property to collect assessed tax. Section 6331 supplies the main authority and distinguishes, among other things, recurring wage levies from one-time levies on property held at service.
What the authority does
After notice and demand and failure to pay, the Secretary may collect by levy upon nonexempt property and rights to property. The section contains notice requirements, timing rules, restrictions during specified proceedings, and rules for salary and wages.
Why it matters in a tax controversy
The exact levy instrument determines what was reached. A bank levy, wage levy, account-receivable levy, state-refund levy, and tangible-property seizure require different factual analysis. Immediate review should cover notice history, the recipient, service date, ownership, hardship, and any pending protective proceeding.
What it does not answer by itself
The levy statute does not decide whether the underlying assessment is correct and does not eliminate hearing, exemption, release, bankruptcy, or limitation rules. Sections 6330, 6334, and 6343 frequently operate alongside it.
Research and case checkpoints
- Identify the levy form, service date, recipient, tax periods, and amount.
- Trace final-notice and Collection Due Process history.
- Test exemptions, ownership, pending agreements or appeals, and economic hardship.
- Address the immediate seizure and the durable collection resolution separately.
Primary and official sources
Currency note: Check the current text, amendment history, effective date, and the version governing the tax period or agency action before relying on this summary.