Notes on 26 U.S.C. § 6334 : US Code - Notes

Search Notes on 26 U.S.C. § 6334 : US Code - Notes

(Aug. 16, 1954, ch. 736, 68A Stat. 784; Pub. L. 85-840, title IV,
Sec. 406, Aug. 28, 1958, 72 Stat. 1047; Pub. L. 89-44, title VIII,
Sec. 812(a), June 21, 1965, 79 Stat. 170; Pub. L. 89-719, title I,
Sec. 104(c), Nov. 2, 1966, 80 Stat. 1137; Pub. L. 91-172, title IX,
Sec. 945(a), Dec. 30, 1969, 83 Stat. 729; Pub. L. 94-455, title
XII, Sec. 1209(a)-(c), title XIX, Sec. 1906(b)(13)(A), Oct. 4,
1976, 90 Stat. 1709, 1710, 1834; Pub. L. 97-248, title III, Sec.
347(a), Sept. 3, 1982, 96 Stat. 638; Pub. L. 98-369, div. B, title
VI, Sec. 2661(o)(5), July 18, 1984, 98 Stat. 1159; Pub. L. 99-514,
title XV, Sec. 1565(a), Oct. 22, 1986, 100 Stat. 2763; Pub. L. 100-
647, title I, Sec. 1015(o), title VI, Sec. 6236(c), Nov. 10, 1988,
102 Stat. 3572, 3738; Pub. L. 102-83, Sec. 5(c)(2), Aug. 6, 1991,
105 Stat. 406; Pub. L. 104-168, title V, Sec. 502(a)-(c), July 30,
1996, 110 Stat. 1461; Pub. L. 104-193, title I, Sec. 110(l)(3),
formerly Sec. 110(l)(6), Aug. 22, 1996, 110 Stat. 2173, renumbered
and amended Pub. L. 105-33, title V, Sec. 5514(a)(2), (3), Aug. 5,
1997, 111 Stat. 620; Pub. L. 105-34, title III, Sec. 312(d)(1),
title X, Sec. 1025(a), Aug. 5, 1997, 111 Stat. 839, 924; Pub. L.
105-206, title III, Secs. 3431(a)-(c), 3445(a), (b), July 22, 1998,
112 Stat. 758, 762, 763.)
ADJUSTMENT OF APPLICABLE DOLLAR VALUE AMOUNTS FOR PROPERTY EXEMPT
FROM LEVY FOR CALENDAR YEAR 2006
For adjustment of applicable dollar value amounts under
subsection (a)(2), (3) of this section for property exempt from
levy for calendar year 2006, see section 3.34 of Revenue Procedure
2005-70, set out as a note under section 1 of this title.
REFERENCES IN TEXT
The Railroad Retirement Act, referred to in subsec. (a)(6), is
act Aug. 29, 1935, ch. 812, as amended generally by Pub. L. 93-445,
title I, Sec. 101, Oct. 16, 1974, 88 Stat. 1305, known as the
Railroad Retirement Act of 1974, which is classified generally to
subchapter IV (Sec. 231 et seq.) of chapter 9 of Title 45,
Railroads. For further details and complete classification of this
Act to the Code, see Codification note set out preceding section
231 of Title 45, section 231t of Title 45, and Tables.
The Railroad Unemployment Insurance Act, referred to in subsec.
(a)(6), is act June 25, 1938, ch. 680, 52 Stat. 1094, as amended,
which is classified principally to chapter 11 (Sec. 351 et seq.) of
Title 45. For complete classification of this Act to the Code, see
section 367 of Title 45 and Tables.
The Social Security Act, referred to in subsecs. (a)(11)(A) and
(c), is act Aug. 14, 1935, ch. 531, 49 Stat. 620, as amended.
Titles IV and XVI of the Social Security Act are classified
generally to subchapters IV (Sec. 601 et seq.) and XVI (Sec. 1381
et seq.), respectively, of chapter 7 of Title 42, The Public Health
and Welfare. Section 207 of the Social Security Act is classified
to section 407 of Title 42. For complete classification of this Act
to the Code, see section 1305 of Title 42 and Tables.
The Job Training Partnership Act, referred to in subsec. (a)(12),
is Pub. L. 97-300, Oct. 13, 1982, 96 Stat. 1322, as amended, which
was classified generally to chapter 19 (Sec. 1501 et seq.) of Title
29, Labor, and was repealed by Pub. L. 105-220, title I, Sec.
199(b)(2), (c)(2)(B), Aug. 7, 1998, 112 Stat. 1059, effective July
1, 2000. Pursuant to section 2940(b) of Title 29, references to a
provision of the Job Training Partnership Act, effective Aug. 7,
1998, are deemed to refer to that provision or the corresponding
provision of the Workforce Investment Act of 1998, Pub. L. 105-220,
Aug. 7, 1998, 112 Stat. 936, and effective July 1, 2000, are deemed
to refer to the corresponding provision of the Workforce Investment
Act of 1998. For complete classification of the Job Training
Partnership Act to the Code, see Tables. For complete
classification of the Workforce Investment Act of 1998 to the Code,
see Short Title note set out under section 9201 of Title 20,
Education, and Tables.
AMENDMENTS
1998 - Subsec. (a)(2). Pub. L. 105-206, Sec. 3431(a), substituted
"$6,250" for "$2,500".
Subsec. (a)(3). Pub. L. 105-206, Sec. 3431(b), substituted
"$3,125" for "$1,250".
Subsec. (a)(13). Pub. L. 105-206, Sec. 3445(a), amended heading
and text of par. (13) generally. Prior to amendment, text read as
follows: "Except to the extent provided in subsection (e), the
principal residence of the taxpayer (within the meaning of section
121)."
Subsec. (e). Pub. L. 105-206, Sec. 3445(b), amended heading and
text of subsec. (e) generally. Prior to amendment, text read as
follows: "Property described in subsection (a)(13) shall not be
exempt from levy if -
"(1) a district director or assistant district director of the
Internal Revenue Service personally approves (in writing) the
levy of such property, or
"(2) the Secretary finds that the collection of tax is in
jeopardy."
Subsec. (g)(1). Pub. L. 105-206, Sec. 3431(c)(1), substituted
"1999" for "1997" in introductory provisions.
Subsec. (g)(1)(B). Pub. L. 105-206, Sec. 3431(c)(2), substituted
"1998" for "1996".
1997 - Subsec. (a)(11)(A). Pub. L. 105-33, Sec. 5514(a)(3), made
technical amendment to directory language of Pub. L. 104-193, Sec.
110(l)(3). See 1996 Amendment note below.
Subsec. (a)(13). Pub. L. 105-34, Sec. 312(d)(1), substituted
"section 121" for "section 1034".
Subsecs. (f), (g). Pub. L. 105-34 added subsec. (f) and
redesignated former subsec. (f) as (g).
1996 - Subsec. (a)(2). Pub. L. 104-168, Sec. 502(a), substituted
"So" for "If the taxpayer is the head of a family, so", "the
taxpayer's household" for "his household", and "$2,500" for "$1,650
($1,550 in the case of levies issued during 1989)".
Subsec. (a)(3). Pub. L. 104-168, Sec. 502(b), substituted
"$1,250" for "$1,100 ($1,050 in the case of levies issued during
1989)".
Subsec. (a)(11)(A). Pub. L. 104-193, Sec. 110(l)(3), formerly
Sec. 110(l)(6), as renumbered and amended by Pub. L. 105-33, struck
out "(relating to aid to families with dependent children)" after
"title IV".
Subsec. (f). Pub. L. 104-168, Sec. 502(c), added subsec. (f).
1991 - Subsec. (a)(6). Pub. L. 102-83 substituted "1562" for
"562".
1988 - Subsec. (a)(2). Pub. L. 100-647, Sec. 6236(c)(1),
substituted "$1,650 ($1,550 in the case of levies issued during
1989)" for "$1,500".
Subsec. (a)(3). Pub. L. 100-647, Sec. 6236(c)(2), substituted
"$1,100 ($1,050 in the case of levies issued during 1989)" for
"$1,000".
Subsec. (a)(10)(A). Pub. L. 100-647, Sec. 1015(o)(1), substituted
"III, IV, V," for "IV" and added "or" at end.
Subsec. (a)(10)(B), (C). Pub. L. 100-647, Sec. 1015(o)(2), (3),
redesignated subpar. (C) as (B) and substituted "13, 21, 23" for
"21", and struck out former subpar. (B), which read as follows:
"subchapter I, II, or III of chapter 19 of such title 38, or".
Subsec. (a)(11) to (13). Pub. L. 100-647, Sec. 6236(c)(4)(A),
added pars. (11) to (13).
Subsec. (d)(1). Pub. L. 100-647, Sec. 6236(c)(3)(A), amended par.
(1) generally, striking out after introductory provisions the
following definition of exempt amount:
"(A) $75, plus
"(B) $25 for each individual who is specified in a written
statement which is submitted to the person on whom notice of levy
is served and which is verified in such manner as the Secretary
shall prescribe by regulations and -
"(i) over half of whose support for the payroll period was
received from the taxpayer,
"(ii) who is the spouse of the taxpayer, or who bears a
relationship to the taxpayer specified in paragraphs (1)
through (9) of section 152(a) (relating to definition of
dependents), and
"(iii) who is not a minor child of the taxpayer with respect
to whom amounts are exempt from levy under subsection (a)(8)
for the payroll period.
For purposes of subparagraph (B)(ii) of the preceding sentence,
'payroll period' shall be substituted for 'taxable year' each
place it appears in paragraph (9) of section 152(a)."
Subsec. (d)(2), (3). Pub. L. 100-647, Sec. 6236(c)(3)(B), added
par. (2) and redesignated former par. (2) as (3).
Subsec. (e). Pub. L. 100-647, Sec. 6236(c)(4)(B), added subsec.
(e).
1986 - Subsec. (a)(10). Pub. L. 99-514 added par. (10).
1984 - Subsec. (c). Pub. L. 98-369 inserted "(including section
207 of the Social Security Act)".
1982 - Subsec. (a)(2). Pub. L. 97-248, Sec. 347(a)(1),
substituted "$1,500" for "$500".
Subsec. (a)(3). Pub. L. 97-248, Sec. 347(a)(2), substituted
"$1,000" for "$250".
Subsec. (d)(1)(A). Pub. L. 97-248, Sec. 347(a)(3)(A), substituted
"$75" for "$50".
Subsec. (d)(1)(B). Pub. L. 97-248, Sec. 347(a)(3)(B), substituted
"$25" for "$15".
1976 - Subsec. (a)(8). Pub. L. 94-455, Sec. 1209(c), substituted
"Judgments for support of minor children" for "Salary, wages, or
other income" in heading.
Subsec. (a)(9). Pub. L. 94-455, Sec. 1209(a), added par. (9).
Subsec. (b). Pub. L. 94-455, Sec. 1906(b)(13)(A), struck out "or
his delegate" after "Secretary".
Subsec. (d). Pub. L. 94-455, Sec. 1209(b), added subsec. (d).
1969 - Subsec. (a)(8). Pub. L. 91-172 added par. (8).
1966 - Subsec. (a)(4). Pub. L. 89-719, Sec. 104(c)(1), struck out
"or Territory" after "of any State".
Subsec. (a)(6), (7). Pub. L. 89-719, Sec. 104(c)(2), added pars.
(6) and (7).
1965 - Subsec. (a)(5). Pub. L. 89-44 added par. (5).
1958 - Subsec. (a)(4). Pub. L. 85-840 added par. (4).
CHANGE OF NAME
Reference to United States magistrate or to magistrate deemed to
refer to United States magistrate judge pursuant to section 321 of
Pub. L. 101-650, set out as a note under section 631 of Title 28,
Judiciary and Judicial Procedure.
EFFECTIVE DATE OF 1998 AMENDMENT
Pub. L. 105-206, title III, Sec. 3431(d), July 22, 1998, 112
Stat. 758, provided that: "The amendments made by this section
[amending this section] shall take effect with respect to levies
issued after the date of the enactment of this Act [July 22,
1998]."
Pub. L. 105-206, title III, Sec. 3445(d), July 22, 1998, 112
Stat. 763, provided that: "The amendments made by this section
[amending this section] shall take effect on the date of the
enactment of this Act [July 22, 1998]."
EFFECTIVE DATE OF 1997 AMENDMENTS
Amendment by section 312(d)(1) of Pub. L. 105-34 applicable to
sales and exchanges after May 6, 1997, with certain exceptions, see
section 312(d) of Pub. L. 105-34, set out as a note under section
121 of this title.
Section 1025(b) of Pub. L. 105-34 provided that: "The amendment
made by subsection (a) [amending this section] shall apply to
levies issued after the date of the enactment of this Act [Aug. 5,
1997]."
Amendment by Pub. L. 105-33 effective as if included in section
110 of the Personal Responsibility and Work Opportunity
Reconciliation Act of 1996, Pub. L. 104-193, at the time such
section 110 became law, see section 5518(c) of Pub. L. 105-33, set
out as a note under section 51 of this title.
EFFECTIVE DATE OF 1996 AMENDMENTS
Amendment by section 110(l)(3) of Pub. L. 104-193 effective July
1, 1997, with transition rules relating to State options to
accelerate such date, rules relating to claims, actions, and
proceedings commenced before such date, rules relating to closing
out of accounts for terminated or substantially modified programs
and continuance in office of Assistant Secretary for Family
Support, and provisions relating to termination of entitlement
under AFDC program, see section 116 of Pub. L. 104-193, as amended,
set out as an Effective Date note under section 601 of Title 42,
The Public Health and Welfare.
Section 502(d) of Pub. L. 104-168 provided that: "The amendments
made by this section [amending this section] shall take effect with
respect to levies issued after December 31, 1996."
EFFECTIVE DATE OF 1988 AMENDMENT
Section 1015(o) of Pub. L. 100-647 provided that the amendment
made by that section is effective with respect to levies made after
Dec. 31, 1988.
Amendment by section 6236(c) of Pub. L. 100-647 applicable to
levies issued on or after July 1, 1989, see section 6236(h)(1) of
Pub. L. 100-647, set out as a note under section 6331 of this
title.
EFFECTIVE DATE OF 1986 AMENDMENT
Section 1565(b) of Pub. L. 99-514 provided that: "The amendment
made by this section [amending this section] shall apply to amounts
payable after December 31, 1986."
EFFECTIVE DATE OF 1984 AMENDMENT
Amendment by Pub. L. 98-369 effective as though included in the
enactment of the Social Security Amendments of 1983, Pub. L. 98-21,
see section 2664(a) of Pub. L. 98-369, set out as a note under
section 401 of Title 42, The Public Health and Welfare.
EFFECTIVE DATE OF 1982 AMENDMENT
Section 347(b) of Pub. L. 97-248 provided that: "The amendments
made by subsection (a) [amending this section] shall apply to
levies made after December 31, 1982."
EFFECTIVE DATE OF 1976 AMENDMENT
Section 1209(e) of Pub. L. 94-455, as amended by Pub. L. 94-528,
Sec. 2(c), Oct. 17, 1976, 90 Stat. 2483, provided that: "The
amendments made by this section [amending this section and sections
6331 and 6332 of this title] shall apply only with respect to
levies made after February 28, 1977."
EFFECTIVE DATE OF 1969 AMENDMENT
Section 945(b) of Pub. L. 91-172 provided that: "The amendment
made by subsection (a) [amending this section] shall apply with
respect to levies made 30 days or more after the date of the
enactment of this Act [Dec. 30, 1969]."
EFFECTIVE DATE OF 1966 AMENDMENT
Amendment by Pub. L. 89-719 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, with certain
exceptions, see section 114(a)-(c) of Pub. L. 89-719, set out as a
note under section 6323 of this title.
EFFECTIVE DATE OF 1965 AMENDMENT
Section 812(b) of Pub. L. 89-44 provided that: "The amendment
made by subsection (a) [amending this section] shall take effect on
the date of the enactment of this Act [June 21, 1965]."
TRANSFER OF FUNCTIONS
For transfer of authorities, functions, personnel, and assets of
the Coast Guard, including the authorities and functions of the
Secretary of Transportation relating thereto, to the Department of
Homeland Security, and for treatment of related references, see
sections 468(b), 551(d), 552(d), and 557 of Title 6, Domestic
Security, and the Department of Homeland Security Reorganization
Plan of November 25, 2002, as modified, set out as a note under
section 542 of Title 6.
STATE FISH AND WILDLIFE PERMITS
Pub. L. 105-206, title III, Sec. 3445(c), July 22, 1998, 112
Stat. 763, provided that:
"(1) In general. - With respect to permits issued by a State and
required under State law for the harvest of fish or wildlife in the
trade or business of an individual taxpayer, the term 'other
assets' as used in section 6334(e)(2) of the Internal Revenue Code
of 1986 shall include future income which may be derived by such
taxpayer from the commercial sale of fish or wildlife under such
permit.
"(2) Construction. - Paragraph (1) shall not be construed to
invalidate or in any way prejudice any assertion that the privilege
embodied in permits described in paragraph (1) is not property or a
right to property under the Internal Revenue Code of 1986."
(!1) So in original.