26 U.S.C. § 6331: IRS Levy Authority and Notice
Section 6331 authorizes levy after demand and nonpayment, subject to notice, timing, statutory restrictions, and exceptions.
Levies & SeizuresRead the analysis ↗
Kentucky Tax Lawyer Research Library
Find the rule behind the notice.
Search Kentucky statutes, federal tax provisions, Treasury regulations, agency guidance, and plain-English explanations of tax procedure.
Research index
Tax-law resources
5 results
26 U.S.C. § 6332: The Duty to Honor an IRS Levy
Section 6332 generally requires a person possessing property subject to levy to surrender it, with specified exceptions and consequences.
Levies & SeizuresRead the analysis ↗
26 U.S.C. § 6334: Property Exempt from IRS Levy
Section 6334 lists categories of property exempt from federal tax levy and limits the effect of other exemption laws.
Levies & SeizuresRead the analysis ↗
26 U.S.C. § 6343: Release of an IRS Levy
Section 6343 requires release of a levy in specified circumstances, including unenforceability, facilitated collection, installment agreements, and economic hardship.
Levies & SeizuresRead the analysis ↗
Treas. Reg. § 301.6343-1: Grounds and Procedure for Levy Release
The levy-release regulation implements section 6343, including economic-hardship and facilitated-collection standards.
Levies & SeizuresRead the analysis ↗
Research cannot protect a deadline by itself
Not sure whether you need a tax lawyer?
Take the separate 60-Second Tax Triage on Darby Smith Law.