
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: 26USC6326]

 
                     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


(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, Sec. 6238(a), Nov. 10, 1988, 102 Stat. 
3743.)


                            Prior Provisions

    A prior section 6326 was renumbered 6327 of this title.


                             Effective Date

    Section 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].''


                               Regulations

    Section 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.
