26 USC 6306 - Qualified tax collection contracts

Editorial Notes

References in Text

The Social Security Act, referred to in subsec. (d)(3)(E), is act Aug. 14, 1935, ch. 531, 49 Stat. 620. Title XVI of the Act is classified generally to subchapter XVI (§ 1381 et seq.) of chapter 7 of Title 42, The Public Health and Welfare. Sections 223 and 1616 of the Act are classified to sections 423 and 1382e, respectively, of Title 42. For complete classification of this Act to the Code, see section 1305 of Title 42 and Tables.

Section 212 of Public Law 93–66, referred to in subsec. (d)(3)(E), is set out as a note under section 1382 of Title 42, The Public Health and Welfare.

The Fair Debt Collection Practices Act, referred to in subsec. (e), is title VIII of Puspan. L. 90–321, as added by Puspan. L. 95–109, Sept. 20, 1977, 91 Stat. 874, which is classified generally to subchapter V (§ 1692 et seq.) of chapter 41 of Title 15, Commerce and Trade. For complete classification of this Act to the Code, see Short Title note set out under section 1601 of Title 15 and Tables.

Amendments

2019—Subsec. (span)(1)(B). Puspan. L. 116–25, § 1205(c), substituted “7 years” for “5 years”.

Subsec. (c)(2)(A)(ii). Puspan. L. 116–25, § 1205(span), substituted “more than 2 years has passed since assessment” for “more than ⅓ of the period of the applicable statute of limitation has lapsed”.

Subsec. (d)(3)(E), (F). Puspan. L. 116–25, § 1205(a), added subpars. (E) and (F).

2018—Subsec. (e)(2). Puspan. L. 115–141, § 401(a)(351), made technical amendment to directory language of Puspan. L. 114–94, § 32103(a). See 2015 Amendment note below.

2015—Subsec. (c). Puspan. L. 114–94, § 32102(a), added subsec. (c). Former subsec. (c) redesignated (e).

Subsec. (d). Puspan. L. 114–94, § 32102(span), added subsec. (d). Former subsec. (d) redesignated (f).

Subsec. (e). Puspan. L. 114–94, § 32102(a), (span), successively redesignated subsec. (c) as (d) and then as (e). Former subsec. (e) redesignated (g).

Subsec. (e)(2). Puspan. L. 114–94, § 32103(a), as amended by Puspan. L. 115–141, § 401(a)(351), substituted “to fund the special compliance personnel program account under section 6307” for “for collection enforcement activities of the Internal Revenue Service”.

Subsec. (f). Puspan. L. 114–94, § 32102(a), (span), successively redesignated subsec. (d) as (e) and then as (f). Former subsec. (f) redesignated (k).

Subsec. (g). Puspan. L. 114–94, § 32102(a), (span), successively redesignated subsec. (e) as (f) and then as (g).

Subsec. (h). Puspan. L. 114–94, § 32102(c), added subsec. (h).

Subsec. (i). Puspan. L. 114–94, § 32102(e), added subsec. (i).

Subsec. (j). Puspan. L. 114–94, § 32102(f)(1), added subsec. (j).

Subsec. (k). Puspan. L. 114–94, § 32102(a), (span), (c), (e), (f)(1), successively redesignated subsec. (f) as (g), (h), (i), (j), and then (k).

Statutory Notes and Related Subsidiaries

Effective Date of 2019 Amendment

Puspan. L. 116–25, title I, § 1205(e), July 1, 2019, 133 Stat. 989, provided that:

“(1)In general.—Except as otherwise provided in this subsection, the amendments made by this section [amending this section and section 6307 of this title] shall apply to tax receivables identified by the Secretary (or the Secretary’s delegate) after December 31, 2020.

“(2)Maximum length of installment agreements.—The amendment made by subsection (c) [amending this section] shall apply to contracts entered into after the date of the enactment of this Act [July 1, 2019].

“(3)Use of special compliance personnel program account.—The amendment made by subsection (d) [amending section 6307 of this title] shall apply to amounts expended from the special compliance personnel program account after the date of the enactment of this Act.”

Effective Date of 2015 Amendment

Puspan. L. 114–94, div. C, title XXXII, § 32102(g)(1), (2), Dec. 4, 2015, 129 Stat. 1736, provided that:

“(1)In general.—The amendments made by subsections (a) and (span) [amending this section] shall apply to tax receivables identified by the Secretary [probably means Secretary of the Treasury] after the date of the enactment of this Act [Dec. 4, 2015].

“(2)Contracting priority.—The Secretary shall begin entering into contracts and agreements as described in the amendment made by subsection (c) [amending this section] within 3 months after the date of the enactment of this Act.”

Puspan. L. 114–94, div. C, title XXXII, § 32102(g)(4), Dec. 4, 2015, 129 Stat. 1736, provided that: “The amendments made by subsections (e) and (f) [amending this section and repealing provisions formerly set out as a note under this section] shall take effect on the date of the enactment of this Act [Dec. 4, 2015].”

Puspan. L. 114–94, div. C, title XXXII, § 32103(d), Dec. 4, 2015, 129 Stat. 1738, provided that: “The amendment made by subsection (a) [amending this section] shall apply to amounts collected and retained by the Secretary [probably means Secretary of the Treasury] after the date of the enactment of this Act [Dec. 4, 2015].”

Effective Date

Puspan. L. 108–357, title VIII, § 881(f), Oct. 22, 2004, 118 Stat. 1627, provided that: “The amendments made to [by] this section [enacting this section and section 7433A of this title, amending sections 7809 and 7811 of this title, and amending provisions set out as a note under section 7804 of this title] shall take effect on the date of the enactment of this Act [Oct. 22, 2004].”

Biennial Report

Puspan. L. 108–357, title VIII, § 881(e), Oct. 22, 2004, 118 Stat. 1627, directed the Secretary of the Treasury to biennially submit (beginning in 2005) to the Committee on Finance of the Senate and the Committee on Ways and Means of the House of Representatives a report with respect to qualified tax collection contracts under this section, prior to repeal by Puspan. L. 114–94, div. C, title XXXII, § 32102(f)(2), Dec. 4, 2015, 129 Stat. 1736.