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Title 26 — Internal Revenue CodeRelease 119-73

§6305 Collection of Certain Liability

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

Last updated Apr 6, 2026|Official source

Summary

When the Department of Health and Human Services certifies that someone owes past-due child support, the IRS must collect that amount using the same fast, powerful tools it uses for taxes whose collection is in jeopardy. There are some limits: no interest or penalties are added, wages already being garnished for child support under a court judgment are protected from levy, and the first time the IRS collects on a given support order it must wait 60 days after sending notice and demand. Some of the usual exemptions from levy do not apply. No federal court can hear a case to stop or review this IRS collection. But you can still go to state court or a state agency to dispute whether you actually owe the amount, or to get back money that was wrongly collected.

Full Legal Text

Title 26, §6305

Internal Revenue Code — Source: USLM XML via OLRC

(a)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)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

Apr 6, 2026

Release point: 119-73