
From the U.S. Code Online via GPO Access
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[Laws in effect as of January 2, 2001]
[Document not affected by Public Laws enacted between
  January 2, 2001 and January 28, 2002]
[CITE: 26USC6305]

 
                     TITLE 26--INTERNAL REVENUE CODE
 
                Subtitle F--Procedure and Administration
 
                         CHAPTER 64--COLLECTION
 
                    Subchapter A--General Provisions
 
Sec. 6305. Collection of certain liability


(a) In general

    Upon receiving a certification from the Secretary of Health and 
Human Services, under section 452(b) of the Social Security Act with 
respect to any individual, the Secretary shall assess and collect the 
amount certified by the Secretary of Health and Human Services, in the 
same manner, with the same powers, and (except as provided in this 
section) subject to the same limitations as if such amount were a tax 
imposed by subtitle C the collection of which would be jeopardized by 
delay, except that--
        (1) no interest or penalties shall be assessed or collected,
        (2) for such purposes, paragraphs (4), (6), and (8) of section 
    6334(a) (relating to property exempt from levy) shall not apply,
        (3) there shall be exempt from levy so much of the salary, 
    wages, or other income of an individual as is being withheld 
    therefrom in garnishment pursuant to a judgment entered by a court 
    of competent jurisdiction for the support of his minor children,
        (4) in the case of the first assessment against an individual 
    for delinquency under a court or administrative order against such 
    individual for a particular person or persons, the collection shall 
    be stayed for a period of 60 days immediately following notice and 
    demand as described in section 6303, and
        (5) no additional fee may be assessed for adjustments to an 
    amount previously certified pursuant to such section 452(b) with 
    respect to the same obligor.

(b) Review of assessments and collections

    No court of the United States, whether established under article I 
or article III of the Constitution, shall have jurisdiction of any 
action, whether legal or equitable, brought to restrain or review the 
assessment and collection of amounts by the Secretary under subsection 
(a), nor shall any such assessment and collection be subject to review 
by the Secretary in any proceeding. This subsection does not preclude 
any legal, equitable, or administrative action against the State by an 
individual in any State court or before any State agency to determine 
his liability for any amount assessed against him and collected, or to 
recover any such amount collected from him, under this section.

(Added Pub. L. 93-647, Sec. 101(b)(1), Jan. 4, 1975, 88 Stat. 2358; 
amended Pub. L. 94-455, title XIX, Sec. 1906(b)(13)(A), Oct. 4, 1976, 90 
Stat. 1834; Pub. L. 97-35, title XXIII, Sec. 2332(g), Aug. 13, 1981, 95 
Stat. 862; Pub. L. 104-193, title III, Sec. 361(a), Aug. 22, 1996, 110 
Stat. 2242.)

                       References in Text

    Section 452(b) of the Social Security Act, referred to in subsec. 
(a), is classified to section 652(b) of Title 42, The Public Health and 
Welfare.


                               Amendments

    1996--Subsec. (a). Pub. L. 104-193, Sec. 361(a)(4), substituted 
``Secretary of Health and Human Services'' for ``Secretary of Health, 
Education, and Welfare'' in two places in introductory provisions.
    Subsec. (a)(5). Pub. L. 104-193, Sec. 361(a)(1)-(3), added par. (5).
    1981--Subsec. (a)(4). Pub. L. 97-35 inserted reference to 
administrative order.
    1976--Subsecs. (a), (b). Pub. L. 94-455 struck out ``or his 
delegate'' after ``Secretary'' wherever appearing.


                    Effective Date of 1996 Amendment

    Section 361(b) of Pub. L. 104-193 provided that: ``The amendments 
made by this section [amending this section] shall become effective 
October 1, 1997.''
    For provisions relating to effective date of title III of Pub. L. 
104-193, see section 395(a)-(c) of Pub. L. 104-193, set out as a note 
under section 654 of Title 42, The Public Health and Welfare.


                    Effective Date of 1981 Amendment

    Amendment by Pub. L. 97-35 effective, except as otherwise 
specifically provided, on Oct. 1, 1981, see section 2336 of Pub. L. 97-
35, set out as a note under section 651 of Title 42, The Public Health 
and Welfare.


                             Effective Date

    Section effective Aug. 1, 1975, see section 101(f) of Pub. L. 93-
647, set out as a note under section 651 of Title 42, the Public Health 
and Welfare.

                  Section Referred to in Other Sections

    This section is referred to in title 42 section 652.
