§6301 Collection authority

1976—Pub. L. 94–455 struck out “or his delegate” after “Secretary”.

Approval Process for Liens, Levies, and Seizures Pub. L. 105–206, title III, § 3421, July 22, 1998, 112 Stat. 758, provided that: “(a) In General.—The Commissioner of Internal Revenue shall develop and implement procedures under which—“(1) a determination by an employee to file a notice of lien or levy with respect to, or to levy or seize, any property or right to property would, where appropriate, be required to be reviewed by a supervisor of the employee before the action was taken; and “(2) appropriate disciplinary action would be taken against the employee or supervisor where the procedures under paragraph (1) were not followed. “(b) Review Process.—The review process under subsection (a)(1) may include a certification that the employee has—“(1) reviewed the taxpayer’s information; “(2) verified that a balance is due; and “(3) affirmed that the action proposed to be taken is appropriate given the taxpayer’s circumstances, considering the amount due and the value of the property or right to property. “(c)