§6330 Notice and opportunity for hearing before levy

2019—Subsec. (b)(1). Pub. L. 116–25, § 1001(b)(1)(C), substituted “Internal Revenue Service Independent Office of Appeals” for “Internal Revenue Service Office of Appeals”. Subsec. (d)(3). Pub. L. 116–25 inserted “Independent” after “IRS” in heading and substituted “Internal Revenue Service Independent Office of Appeals” for “Internal Revenue Service Office of Appeals” in introductory provisions. 2018—Subsec. (c)(4). Pub. L. 115–141, § 401(a)(281), substituted “subsection (d)(3)(B)” for “subsection (d)(2)(B)” in concluding provisions. Subsec. (d)(2). Pub. L. 115–141, § 401(a)(282), substituted “thereafter.” for “thereafter, and”. 2015—Subsec. (c)(4)(C). Pub. L. 114–74 added subpar. (C). Subsec. (d)(1). Pub. L. 114–113, § 424(b)(1)(A), (B), substituted “Petition for review by Tax Court” for “Judicial review of determination” in heading and “petition the Tax Court for review of such determination” for “appeal such determination to the Tax Court” in text. Subsec. (d)(2), (3). Pub. L. 114–113, § 424(b)(1)(C), (D), added par. (2) and redesignated former par. (2) as (3). 2010—Subsec. (f). Pub. L. 111–240, § 2104(c), substituted “Exceptions” for “Jeopardy and State refund collection” in heading. Subsec. (f)(4). Pub. L. 111–240, § 2104(a), added par. (4). Subsec. (h). Pub. L. 111–240, § 2104(b), substituted “Definitions related to exceptions” for “Disqualified employment tax levy” in heading, inserted introductory provisions and par. (1) designation and heading, substituted “A disqualified employment tax levy is” for “For purposes of subsection (f), a disqualified employment tax levy is”, and added par. (2). 2007—Subsec. (f)(3). Pub. L. 110–28, § 8243(a), added par. (3). Subsec. (h). Pub. L. 110–28, § 8243(b), added subsec. (h). 2006—Subsec. (b)(1). Pub. L. 109–432, § 407(b)(3), substituted “in writing under subsection (a)(3)(B) and states the grounds for the requested hearing” for “under subsection (a)(3)(B)”. Subsec. (c)(4)(A), (B). Pub. L. 109–432, § 407(b)(2), redesignated subpars. (A) and (B) as cls. (i) and (ii), respectively, of subpar. (A), in cl. (ii) substituted “; or” for period at end, and added subpar. (B). Subsec. (d)(1). Pub. L. 109–280, § 855(a), reenacted heading without change and amended text of par. (1) generally. Prior to amendment, text read as follows: “The person may, within 30 days of a determination under this section, appeal such determination— “(A) to the Tax Court (and the Tax Court shall have jurisdiction with respect to such matter); or “(B) if the Tax Court does not have jurisdiction of the underlying tax liability, to a district court of the United States. If a court determines that the appeal was to an incorrect court, a person shall have 30 days after the court determination to file such appeal with the correct court.” Subsec. (g). Pub. L. 109–432, § 407(b)(1), added subsec. (g). 2000—Subsec. (d)(1)(A). Pub. L. 106–554, § 1(a)(7) [title III, § 313(d)], substituted “with respect to” for “to hear”. Subsec. (e)(1). Pub. L. 106–554, § 1(a)(7) [title III, § 313(b)(2)(A)], inserted at end “Notwithstanding the provisions of section 7421(a), the beginning of a levy or proceeding during the time the suspension under this paragraph is in force may be enjoined by a proceeding in the proper court, including the Tax Court. The Tax Court shall have no jurisdiction under this paragraph to enjoin any action or proceeding unless a timely appeal has been filed under subsection (d)(1) and then only in respect of the unpaid tax or proposed levy to which the determination being appealed relates.”

of 2015 Amendment Pub. L. 114–113, div. Q, title IV, § 424(b)(2), Dec. 18, 2015, 129 Stat. 3124, provided that: “The

made by this subsection [amending this section] shall apply to petitions filed under section 6330 of the Internal Revenue Code of 1986 after the date of the enactment of this Act [Dec. 18, 2015].” Amendment by Pub. L. 114–74 applicable to returns filed for partnership taxable years beginning after Dec. 31, 2017, with certain exceptions, see section 1101(g) of Pub. L. 114–74, set out as an

note under section 6221 of this title.

of 2010 Amendment Pub. L. 111–240, title II, § 2104(d), Sept. 27, 2010, 124 Stat. 2565, provided that: “The

made by this section [amending this section] shall apply to levies issued after the date of the enactment of this Act [Sept. 27, 2010].”

of 2007 Amendment Pub. L. 110–28, title VIII, § 8243(c), May 25, 2007, 121 Stat. 200, provided that: “The

made by this section [amending this section] shall apply to levies served on or after the date that is 120 days after the date of the enactment of this Act [May 25, 2007].”

of 2006 AmendmentAmendment by Pub. L. 109–432 applicable to submissions made and issues raised after the date on which the Secretary first prescribes a list under section 6702(c) of this title, see section 407(f) of Pub. L. 109–432, set out as a note under section 6320 of this title. Pub. L. 109–280, title VIII, § 855(b), Aug. 17, 2006, 120 Stat. 1019, provided that: “The amendment made by this section [amending this section] shall apply to determinations made after the date which is 60 days after the date of the enactment of this Act [Aug. 17, 2006].”

of 2000 AmendmentAmendment by section 1(a)(7) [title III, § 313(b)(2)(A)] of Pub. L. 106–554 effective Dec. 21, 2000, and amendment by section 1(a)(7) [title III, § 313(d)] of Pub. L. 106–554, effective as if included in the provisions of the Internal Revenue Service Restructuring and Reform Act of 1998, Pub. L. 105–206, to which such amendment relates, see section 1(a)(7) [title III, § 313(f)] of Pub. L. 106–554, set out as a note under section 6015 of this title.

Section applicable to collection actions initiated after the date which is 180 days after July 22, 1998, see section 3401(d) of Pub. L. 105–206, set out as a note under section 6320 of this title.