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26 U.S.C. · Internal Revenue Code
26 U.S.C. § 6326

Administrative appeal of liens

Ch. 64 — COLLECTION
Title 26 U.S.C. ● ACTIVE Primary Source Ch. 64
Statutory Text

26 U.S.C. § 6326 — Administrative appeal of liens

U.S.C. Title 26 - INTERNAL REVENUE CODE 26 U.S.C. United States Code, 2023 Edition Title 26 - INTERNAL REVENUE CODE Subtitle F - Procedure and Administration CHAPTER 64 - COLLECTION Subchapter C - Lien for Taxes PART II - LIENS Sec. 6326 - Administrative appeal of liens From the U.S. Government Publishing Office, www.gpo.gov

§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 release If 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.)

Editorial Notes

Prior Provisions A prior section 6326 was renumbered 6327 of this title.

Statutory Notes and Related Subsidiaries

Effective Date Pub. L. 100–647, title VI, §6238(d), Nov. 10, 1988, 102 Stat. 3743, 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]."

Regulations Pub. L. 100–647, title VI, §6238(b), Nov. 10, 1988, 102 Stat. 3743, 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.

Source: uscode.house.gov — public domain Official Source ↗
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26 U.S.C. § 6326
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The statutory text of 26 U.S.C. § 6326 is reproduced from the official United States Code as published by the Office of the Law Revision Counsel of the U.S. House of Representatives (uscode.house.gov).
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← 26 U.S.C. § 6325 26 U.S.C. § 6327 →
Ch. 64 — COLLECTION
26 U.S.C. § 630126 U.S.C. § 630226 U.S.C. § 630326 U.S.C. § 630426 U.S.C. § 630526 U.S.C. § 630626 U.S.C. § 630726 U.S.C. § 631126 U.S.C. § 631226 U.S.C. § 631326 U.S.C. § 631426 U.S.C. § 631526 U.S.C. § 631626 U.S.C. § 631726 U.S.C. § 632026 U.S.C. § 632126 U.S.C. § 632226 U.S.C. § 632326 U.S.C. § 632426 U.S.C. § 6324A26 U.S.C. § 6324B26 U.S.C. § 632526 U.S.C. § 632626 U.S.C. § 632726 U.S.C. § 633026 U.S.C. § 633126 U.S.C. § 633226 U.S.C. § 633326 U.S.C. § 633426 U.S.C. § 6335
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