1996 US Code
Title 26 - INTERNAL REVENUE CODE
CHAPTER 64 - COLLECTION
Subchapter C - Lien for Taxes
Sec. 6326 - Administrative appeal of liens
View Metadata| Publication Title | United States Code, 1994 Edition, Supplement 2, Title 26 - INTERNAL REVENUE CODE |
| Category | Bills and Statutes |
| Collection | United States Code |
| SuDoc Class Number | Y 1.2/5: |
| Contained Within | Title 26 - INTERNAL REVENUE CODE CHAPTER 64 - COLLECTION Subchapter C - Lien for Taxes Sec. 6326 - Administrative appeal of liens |
| Contains | section 6326 |
| Date | 1996 |
| Laws in Effect as of Date | January 6, 1997 |
| Positive Law | No |
| Disposition | standard |
| Source Credit | Added Pub. L. 100-647, title VI, §6238(a), Nov. 10, 1988, 102 Stat. 3743. |
| Statutes at Large Reference | 102 Stat. 3743 |
| Public Law References | Public Law 100-647 |
§6326. Administrative appeal of liens (a) In general
In such form and at such time as the Secretary shall prescribe by regulations, any person shall be allowed to appeal to the Secretary after the filing of a notice of a lien under this subchapter on the property or the rights to property of such person for a release of such lien alleging an error in the filing of the notice of such lien.
(b) Certificate of releaseIf the Secretary determines that the filing of the notice of any lien was erroneous, the Secretary shall expeditiously (and, to the extent practicable, within 14 days after such determination) issue a certificate of release of such lien and shall include in such certificate a statement that such filing was erroneous.
(Added Pub. L. 100–647, title VI, §6238(a), Nov. 10, 1988, 102 Stat. 3743.)
Prior ProvisionsA prior section 6326 was renumbered 6327 of this title.
Effective DateSection 6238(d) of Pub. L. 100–647 provided that: “The amendments made by this section [enacting this section] shall take effect on the date which is 60 days after the date regulations are issued under subsection (b) [set out below].”
RegulationsSection 6238(b) of Pub. L. 100–647 required Secretary of the Treasury or Secretary's delegate to prescribe regulations necessary to implement administrative appeal provided for in amendment made by subsection (a) [enacting this section] within 180 days after Nov. 10, 1988.
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