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 ↗
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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 ↗
26 U.S.C. § 6501: The Federal Assessment Limitation Period
Section 6501 supplies the general limitation period for assessment and numerous exceptions involving omitted income, nonfiling, fraud, and agreed extensions.
Limitations PeriodsRead the analysis ↗
26 U.S.C. § 6502: The Federal Collection Period
Section 6502 generally permits collection by levy or court proceeding within ten years after assessment, subject to suspensions and extensions.
Limitations PeriodsRead the analysis ↗
26 U.S.C. § 6511: Time Limits for Federal Refund Claims
Section 6511 governs when a federal refund claim must be filed and limits the amount recoverable based on the timing of the claim.
Refund ClaimsRead the analysis ↗
26 U.S.C. § 6011: Who Must File a Tax Return
Section 6011 supplies the general statutory duty to make a return or statement when required by the Code or regulations.
Unfiled ReturnsRead the analysis ↗
26 U.S.C. § 6651: Failure-to-File and Failure-to-Pay Additions
Section 6651 imposes additions to tax for failure to file and failure to pay, subject to reasonable-cause and other statutory rules.
PenaltiesRead the analysis ↗
26 U.S.C. § 6020: Returns Prepared by the IRS
Section 6020 authorizes returns prepared with a taxpayer's cooperation and returns made by the Secretary when a required return is not filed.
Unfiled ReturnsRead the analysis ↗
26 U.S.C. § 6672: Trust Fund Recovery Penalty
Section 6672 can impose personal liability on a responsible person who willfully fails to collect, account for, or pay over trust-fund taxes.
Payroll TaxesRead the analysis ↗
26 U.S.C. § 6321: The Federal Tax Lien Statute
Section 6321 creates the federal tax lien after assessment, demand, and failure to pay. The statutory lien and the public Notice of Federal Tax Lien are related but different.
IRS CollectionRead the analysis ↗
26 U.S.C. § 6330: Collection Due Process Before Levy
Section 6330 governs notice and hearing rights before many IRS levies and defines the issues Appeals may consider in a Collection Due Process case.
Tax Court & AppealsRead the analysis ↗
26 U.S.C. § 6213: The Tax Court Petition Period
Section 6213 establishes the general petition period following a statutory notice of deficiency and restricts assessment while that period remains open.
Tax Court & AppealsRead the analysis ↗
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