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Title 26, Internal Revenue CodeRelease 119-110

§6305 Collection of Certain Liability

Title 26 › Subtitle F — Procedure and Administration › CHAPTER 64 — COLLECTION › Subchapter A — General Provisions › § 6305

Last updated Sep 22, 2026|Official source

Summary

When HHS certifies under section 452(b) that a person owes certain support money, the federal tax authority must collect that certified amount quickly using its tax-collection powers, but with special rules. No interest or penalties may be added. Some usual property exemptions from levy do not apply (see 26 U.S.C. 6334(a)(4),(6),(8)), except that money already being taken from a person’s pay because of a court-ordered garnishment for support of minor children cannot be seized. If it is the first time the person is being assessed for that delinquency, collection must wait 60 days after the required notice. No extra fee may be charged if the certified amount is later changed. No federal court can block or review these assessments or collections, and the tax authority cannot reexamine them. A person may still go to a state court or state agency to dispute the amount or try to recover money taken.

Full Legal Text

Title 26, §6305

Internal Revenue Code, Source: USLM XML via OLRC

(a)In general
Upon receiving a certification from the Secretary of Health and Human Services, under section 452(b) of the Social Security Act with respect to any individual, the Secretary shall assess and collect the amount certified by the Secretary of Health and Human Services, in the same manner, with the same powers, and (except as provided in this section) subject to the same limitations as if such amount were a tax imposed by subtitle C the collection of which would be jeopardized by delay, except that—
(1)no interest or penalties shall be assessed or collected,
(2)for such purposes, paragraphs (4), (6), and (8) of section 6334(a) (relating to property exempt from levy) shall not apply,
(3)there shall be exempt from levy so much of the salary, wages, or other income of an individual as is being withheld therefrom in garnishment pursuant to a judgment entered by a court of competent jurisdiction for the support of his minor children,
(4)in the case of the first assessment against an individual for delinquency under a court or administrative order against such individual for a particular person or persons, the collection shall be stayed for a period of 60 days immediately following notice and demand as described in section 6303, and
(5)no additional fee may be assessed for adjustments to an amount previously certified pursuant to such section 452(b) with respect to the same obligor.
(b)Review of assessments and collections
No court of the United States, whether established under article I or article III of the Constitution, shall have jurisdiction of any action, whether legal or equitable, brought to restrain or review the assessment and collection of amounts by the Secretary under subsection (a), nor shall any such assessment and collection be subject to review by the Secretary in any proceeding. This subsection does not preclude any legal, equitable, or administrative action against the State by an individual in any State court or before any State agency to determine his liability for any amount assessed against him and collected, or to recover any such amount collected from him, under this section.

Legislative History

Notes & Related Subsidiaries

Editorial Notes

References in Text

section 452(b) of the Social Security Act, referred to in subsec. (a), is classified to section 652(b) of Title 42, The Public Health and Welfare.

Amendments

1996—Subsec. (a). Pub. L. 104–193, § 361(a)(4), substituted “Secretary of Health and Human Services” for “Secretary of Health, Education, and Welfare” in two places in introductory provisions. Subsec. (a)(5). Pub. L. 104–193, § 361(a)(1)–(3), added par. (5). 1981—Subsec. (a)(4). Pub. L. 97–35 inserted reference to administrative order. 1976—Subsecs. (a), (b). Pub. L. 94–455 struck out “or his delegate” after “Secretary” wherever appearing.

Statutory Notes and Related Subsidiaries

Effective Date

of 1996 Amendment Pub. L. 104–193, title III, § 361(b), Aug. 22, 1996, 110 Stat. 2242, provided that: “The

Amendments

made by this section [amending this section] shall become effective October 1, 1997.” For provisions relating to

Effective Date

of title III of Pub. L. 104–193, see section 395(a)–(c) of Pub. L. 104–193, set out as a note under section 654 of Title 42, The Public Health and Welfare.

Effective Date

of 1981 AmendmentAmendment by Pub. L. 97–35 effective, except as otherwise specifically provided, on Oct. 1, 1981, see section 2336 of Pub. L. 97–35, set out as a note under section 651 of Title 42, The Public Health and Welfare.

Effective Date

Section effective Aug. 1, 1975, see section 101(f) of Pub. L. 93–647, set out as a note under section 651 of Title 42, the Public Health and Welfare.

Reference

Citations & Metadata

Citation

26 U.S.C. § 6305

Title 26, Internal Revenue Code

Last Updated

Sep 22, 2026

Release point: 119-110