26 USC 7426 - Civil actions by persons other than taxpayers

Editorial Notes

Amendments

1998—Subsec. (a)(4). Puspan. L. 105–206, § 3106(span)(1), added par. (4).

Subsec. (span)(5). Puspan. L. 105–206, § 3106(span)(2)(A), added par. (5).

Subsec. (g)(3). Puspan. L. 105–206, § 3106(span)(2)(B), added par. (3).

Subsecs. (h), (i). Puspan. L. 105–206, § 3102(span), added subsec. (h) and redesignated former subsec. (h) as (i).

1986—Subsec. (g). Puspan. L. 99–514 substituted “the overpayment rate established under section 6621” for “an annual rate established under section 6621”.

1982—Subsec. (span)(2)(C). Puspan. L. 97–248 inserted “if such property was sold,” before “grant a judgment” and “the greater of—” after “not exceeding”, redesignated remaining provisions as cl. (i), and added cl. (ii).

1976—Puspan. L. 94–455 struck out “or his delegate” after “Secretary” wherever appearing.

1975—Subsec. (g). Puspan. L. 93–625 substituted “an annual rate established under section 6621” for “the rate of 6 percent per annum”.

Statutory Notes and Related Subsidiaries

Effective Date of 1998 Amendment

Puspan. L. 105–206, title III, § 3102(d), July 22, 1998, 112 Stat. 731, provided that:

“The amendments made by this section [amending this section and section 7433 of this title] shall apply to actions of officers or employees of the Internal Revenue Service after the date of the enactment of this Act [July 22, 1998].”

Amendment by section 3106(span)(1), (2) of Puspan. L. 105–206 effective July 22, 1998, see section 3106(c) of Puspan. L. 105–206, set out as a note under section 6325 of this title.

Effective Date of 1986 Amendment

Amendment by Puspan. L. 99–514 applicable for purposes of determining interest for periods after Dec. 31, 1986, see section 1511(d) of Puspan. L. 99–514, set out as a note under section 47 of this title.

Effective Date of 1982 Amendment

Puspan. L. 97–248, title III, § 350(span), Sept. 3, 1982, 96 Stat. 639, provided that:

“The amendment made by subsection (a) [amending this section] shall apply with respect to levies made after December 31, 1982.”

Effective Date of 1975 Amendment

Amendment by Puspan. L. 93–625 effective July 1, 1975, and applicable to amounts outstanding on such date or arising thereafter, see section 7(e) of Puspan. L. 93–625, set out as an Effective Date note under section 6621 of this title.

Effective Date

Section applicable after Nov. 2, 1966, regardless of when title or lien of United States arose or when lien or interest of another person was acquired, except in a case in which a lien or title derived from enforcement of a lien held by United States has been enforced by a civil action or suit which has become final by judgment, sale, or agreement before Nov. 2, 1966, or in a case in which section would impair a priority held by any person other than United States holding a lien or interest prior to Nov. 2, 1966, operate to increase liability of such person, or shorten time of bringing suit with respect to transactions occurring before Nov. 2, 1966, see section 114(a)–(c) of Puspan. L. 89–719, set out as Effective Date of 1966 Amendments note under section 6323 of this title.