26 U.S.C. 6330: Notice and opportunity for hearing before levy

2019

• Pub. L. 116–25, §1001(b)(1)(C), substituted "Internal Revenue Service Independent Office of Appeals" for "Internal Revenue Service Office of Appeals". (Taxpayer First Act) Law text · (b)
• Pub. L. 116–25 inserted "Independent" after "IRS" in heading and substituted "Internal Revenue Service Independent Office of Appeals" for "Internal Revenue Service Office of Appeals" in introductory provisions. (Taxpayer First Act) Law text · (d)

2018

• Pub. L. 115–141, §401(a)(281), substituted "subsection (d)(3)(B)" for "subsection (d)(2)(B)" in concluding provisions. (Consolidated Appropriations Act, 2018) Law text · (c)
• Pub. L. 115–141, §401(a)(282), substituted "thereafter." for "thereafter, and". (Consolidated Appropriations Act, 2018) Law text · (d)

2015

• Pub. L. 114–74 added subpar. (C). (Bipartisan Budget Act of 2015) Law text · (c)
• Pub. L. 114–113, §424(b)(1)(A), (B), substituted "Petition for review by Tax Court" for "Judicial review of determination" in heading and "petition the Tax Court for review of such determination" for "appeal such determination to the Tax Court" in text. (Consolidated Appropriations Act, 2016) Law text · (d)
• Pub. L. 114–113, §424(b)(1)(C), (D), added par. (2) and redesignated former par. (2) as (3). (Consolidated Appropriations Act, 2016) Law text · (d), (3)

2010

• Pub. L. 111–240, §2104(c), substituted "Exceptions" for "Jeopardy and State refund collection" in heading. (Small Business Jobs Act of 2010) Law text · (f)
• Pub. L. 111–240, §2104(a), added par. (4). (Small Business Jobs Act of 2010) Law text · (f)
• Pub. L. 111–240, §2104(b), substituted "Definitions related to exceptions" for "Disqualified employment tax levy" in heading, inserted introductory provisions and par. (1) designation and heading, substituted "A disqualified employment tax levy is" for "For purposes of subsection (f), … (Small Business Jobs Act of 2010) Law text · (h)

2007

• Pub. L. 110–28, §8243(a), added par. (3). (U.S. Troop Readiness, Veterans' Care, Katrina Recovery, and Iraq Accountability Appropriations Act, 2007) Law text · (f)
• Pub. L. 110–28, §8243(b), added subsec. (h). (U.S. Troop Readiness, Veterans' Care, Katrina Recovery, and Iraq Accountability Appropriations Act, 2007) Law text · (h)

2006

• Pub. L. 109–432, §407(b)(3), substituted "in writing under subsection (a)(3)(B) and states the grounds for the requested hearing" for "under subsection (a)(3)(B)". (Tax Relief and Health Care Act of 2006) Law text · (b)
• Pub. L. 109–432, §407(b)(2), redesignated subpars. (A) and (B) as cls. (i) and (ii), respectively, of subpar. (A), in cl. (ii) substituted "; or" for period at end, and added subpar. (B). (Tax Relief and Health Care Act of 2006) Law text · (c), (B)
• Pub. L. 109–280, §855(a), reenacted heading without change and amended text of par. (1) generally. Prior to amendment, text read as follows: "The person may, within 30 days of a determination under this section, appeal such determination— (Pension Protection Act of 2006) Law text · (d)
• Pub. L. 109–432, §407(b)(1), added subsec. (g). (Tax Relief and Health Care Act of 2006) Law text · (g)

2000

• Pub. L. 106–554, §1(a)(7) [title III, §313(d)], substituted "with respect to" for "to hear". (Consolidated Appropriations Act, 2001) Law text · (d)
• Pub. L. 106–554, §1(a)(7) [title III, §313(b)(2)(A)], inserted at end "Notwithstanding the provisions of section 7421(a), the beginning of a levy or proceeding during the time the suspension under this paragraph is in force may be enjoined by a proceeding in the proper court, includ… (Consolidated Appropriations Act, 2001) Law text · (e)