IRC 6331 – Tax Levy and Collection-Due-Process Rights

Internal Revenue Code IRC 6331 provides the legal authority and procedures for the IRS to collect unpaid taxes by levy If a taxpayer neglects or refuses to pay any tax within 10 days after notice and demand the Secretary or delegate may collect the tax by levying on all property and rights to property except property exempt under section 6334 belonging to the taxpayer or on which there is a federal tax lien Levy may be made on accrued salary or wages by serving a notice of levy on the employer Before making a levy the IRS must notify the taxpayer in writing of its intention to levy at least 30 days in advance except in jeopardy situations