
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: 26USC6502]

 
                     TITLE 26--INTERNAL REVENUE CODE
 
                Subtitle F--Procedure and Administration
 
                         CHAPTER 66--LIMITATIONS
 
         Subchapter A--Limitations on Assessment and Collection
 
Sec. 6502. Collection after assessment


(a) Length of period

    Where the assessment of any tax imposed by this title has been made 
within the period of limitation properly applicable thereto, such tax 
may be collected by levy or by a proceeding in court, but only if the 
levy is made or the proceeding begun--
        (1) within 10 years after the assessment of the tax, or
        (2) if--
            (A) there is an installment agreement between the taxpayer 
        and the Secretary, prior to the date which is 90 days after the 
        expiration of any period for collection agreed upon in writing 
        by the Secretary and the taxpayer at the time the installment 
        agreement was entered into; or
            (B) there is a release of levy under section 6343 after such 
        10-year period, prior to the expiration of any period for 
        collection agreed upon in writing by the Secretary and the 
        taxpayer before such release.

If a timely proceeding in court for the collection of a tax is 
commenced, the period during which such tax may be collected by levy 
shall be extended and shall not expire until the liability for the tax 
(or a judgment against the taxpayer arising from such liability) is 
satisfied or becomes unenforceable.

(b) Date when levy is considered made

    The date on which a levy on property or rights to property is made 
shall be the date on which the notice of seizure provided in section 
6335(a) is given.

(Aug. 16, 1954, ch. 736, 68A Stat. 806; Pub. L. 89-719, title I, 
Sec. 113(b), Nov. 2, 1966, 80 Stat. 1146; Pub. L. 94-455, title XIX, 
Sec. 1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1834; Pub. L. 100-647, title 
I, Sec. 1015(u)(1), Nov. 10, 1988, 102 Stat. 3573; Pub. L. 101-239, 
title VII, Sec. 7811(k)(2), Dec. 19, 1989, 103 Stat. 2412; Pub. L. 101-
508, title XI, Sec. 11317(a), Nov. 5, 1990, 104 Stat. 1388-458; Pub. L. 
105-206, title III, Sec. 3461(a), July 22, 1998, 112 Stat. 764.)


                               Amendments

    1998--Subsec. (a). Pub. L. 105-206, Sec. 3461(a)(2), struck out 
first sentence of concluding provisions which read as follows: ``The 
period so agreed upon may be extended by subsequent agreements in 
writing made before the expiration of the period previously agreed 
upon.''
    Subsec. (a)(2). Pub. L. 105-206, Sec. 3461(a)(1), added par. (2) and 
struck out former par. (2) which read as follows: ``prior to the 
expiration of any period for collection agreed upon in writing by the 
Secretary and the taxpayer before the expiration of such 10-year period 
(or, if there is a release of levy under section 6343 after such 10-year 
period, then before such release).''
    1990--Subsec. (a)(1). Pub. L. 101-508, Sec. 11317(a)(1), substituted 
``10 years'' for ``6 years''.
    Subsec. (a)(2). Pub. L. 101-508, Sec. 11317(a)(2), substituted ``10-
year period'' for ``6-year period'' wherever appearing.
    1989--Subsec. (a). Pub. L. 101-239 substituted ``unenforceable'' for 
``enforceable'' in last sentence.
    1988--Subsec. (a). Pub. L. 100-647 amended last sentence generally. 
Prior to amendment, last sentence read as follows: ``The period provided 
by this subsection during which a tax may be collected by levy shall not 
be extended or curtailed by reason of a judgment against the taxpayer.''
    1976--Subsec. (a)(2). Pub. L. 94-455 struck out ``or his delegate'' 
after ``Secretary''.
    1966--Subsec. (a). Pub. L. 89-719 inserted sentence at end providing 
that the period provided by this subsection during which a tax may be 
collected by levy shall not be extended or curtailed by reason of a 
judgment against the taxpayer.


                    Effective Date of 1998 Amendment

    Amendments by Pub. L. 105-206 applicable to requests to extend 
period of limitations made after Dec. 31, 1999, with special provisions 
relating to requests made on or before such date, see section 3461(c) of 
Pub. L. 105-206, set out as a note under section 6501 of this title.


                    Effective Date of 1990 Amendment

    Amendment by Pub. L. 101-508 applicable to taxes assessed after Nov. 
5, 1990, and to taxes assessed on or before that date if the period 
specified in this section (determined without regard to the amendments 
made by Pub. L. 101-508) for collection of such taxes has not expired as 
of such date, see section 11317(c) of Pub. L. 101-508, set out as a note 
under section 6323 of this title.


                    Effective Date of 1989 Amendment

    Amendment by Pub. L. 101-239 effective, except as otherwise 
provided, as if included in the provision of the Technical and 
Miscellaneous Revenue Act of 1988, Pub. L. 100-647, to which such 
amendment relates, see section 7817 of Pub. L. 101-239, set out as a 
note under section 1 of this title.


                    Effective Date of 1988 Amendment

    Section 1015(u)(2) of Pub. L. 100-647 provided that: ``The amendment 
made by this subsection [amending this section] shall apply to levies 
issued after the date of the enactment of this Act [Nov. 10, 1988].''


                    Effective Date of 1966 Amendment

    Amendment by Pub. L. 89-719 applicable after Nov. 2, 1966, 
regardless of when title or lien of United States arose or when lien or 
interest of another person was acquired, except in a case in which a 
lien or title derived from enforcement of a lien held by United States 
has been enforced by a civil action or suit which has become final by 
judgment, sale, or agreement before Nov. 2, 1966, or in a case in which 
the amendment would impair a priority held by any person other than 
United States holding a lien or interest prior to Nov. 2, 1966, operate 
to increase liability of such person, or shorten the time for bringing 
suit with respect to transactions occurring before Nov. 2, 1966, see 
section 114(a)-(c) of Pub. L. 89-719, set out as a note under section 
6323 of this title.

                  Section Referred to in Other Sections

    This section is referred to in sections 302, 4961, 6013, 6015, 6103, 
6255, 6330, 6331, 6503, 6672, 6694, 6703 of this title.
