26 USC 6320 - Notice and opportunity for hearing upon filing of notice of lien

Editorial Notes

References in Text

Section 32101 of the FAST Act, referred to in subsec. (a)(3)(E), is section 32101 of Puspan. L. 114–94, which enacted section 7345 of this title and section 2714a of Title 22, Foreign Relations and Intercourse, and amended this section and sections 6103, 6331, and 7508 of this title.

Amendments

2019—Subsec. (span)(1). Puspan. L. 116–25 substituted “Internal Revenue Service Independent Office of Appeals” for “Internal Revenue Service Office of Appeals”.

2015—Subsec. (a)(3)(E). Puspan. L. 114–94 added subpar. (E).

Subsec. (c). Puspan. L. 114–113 substituted “(3)(B)” for “(2)(B)”.

2006—Subsec. (span)(1). Puspan. L. 109–432, § 407(c)(1), substituted “in writing under subsection (a)(3)(B) and states the grounds for the requested hearing” for “under subsection (a)(3)(B)”.

Subsec. (c). Puspan. L. 109–432, § 407(c)(2), substituted “(e), and (g)” for “and (e)”.

Statutory Notes and Related Subsidiaries

Effective Date of 2006 Amendment

Puspan. L. 109–432, div. A, title IV, § 407(f), Dec. 20, 2006, 120 Stat. 2962, provided that:

“The amendments made by this section [amending this section and sections 6330, 6702, and 7122 of this title] shall apply to submissions made and issues raised after the date on which the Secretary first prescribes a list under section 6702(c) of the Internal Revenue Code of 1986, as amended by subsection (a) [list prescribed Mar. 16, 2007, see I.R.S. Notice 2007–30, 2007–14, I.R.B. 883].”

Effective Date

Puspan. L. 105–206, title III, § 3401(d), July 22, 1998, 112 Stat. 750, provided that:

“The amendments made by this section [enacting this section and section 6330 of this title and amending section 7443A of this title] shall apply to collection actions initiated after the date which is 180 days after the date of the enactment of this Act [July 22, 1998].”