The law › Title 26, Internal Revenue Code › Chapter 64

26 U.S.C. 6343: Authority to release levy and return property

Created in 1966 by Public Law 89-719. Changed by 8 later laws. 1 bill in this Congress would change it.

1 part of federal rules cite it as their authority, written by Internal Revenue Service, Department of the Treasury (1).

How it got hereLaws that created or changed it, newest first

2018Bipartisan Budget Act of 2018

2017Pub. L. 115-97

1998Internal Revenue Service Restructuring and Reform Act of 1998

1996Taxpayer Bill of Rights 2

1988Pub. L. 100-647

1986Pub. L. 99-514

1979Pub. L. 96-167

1976Pub. L. 94-455

1966Pub. L. 89-719created it

26 U.S.C. 6343Authority to release levy and return property

(a)Release of levy and notice of releaseadded to

(b)Return of propertychanged

(c)Interest

(d)Return of property in certain casesadded to

(e)Release of levy upon agreement that amount is not collectible

(f)Individuals held harmless on wrongful levy, etc.1 on retirement plan

This CongressBills that change it or would

S. 5441TAS Actreported by committee

past change
enacted this Congress
proposed

This Congress

S. 5441 TAS Act · reported by committee · would change (a), (b), (d)

How it got here

2018

Pub. L. 115–123 added subsec. (f). (Bipartisan Budget Act of 2018) Law text · (f)

2017

Pub. L. 115–97 substituted "2 years" for "9 months" in concluding provisions. Law text · (b)

1998

Pub. L. 105–206, §1102(d)(1)(B), substituted "National Taxpayer Advocate" for "Taxpayer Advocate" in two places. (Internal Revenue Service Restructuring and Reform Act of 1998) Law text · (d)
Pub. L. 105–206, §3432(a), added subsec. (e). (Internal Revenue Service Restructuring and Reform Act of 1998) Law text · (e)

1996

Pub. L. 104–168 added subsec. (d). (Taxpayer Bill of Rights 2) Law text · (d)

1988

Pub. L. 100–647 inserted "and notice of release" after "levy" in heading and amended text generally. Prior to amendment, text read as follows: "It shall be lawful for the Secretary, under regulations prescribed by the Secretary, to release the levy upon all or part of the property or r… · (a)

1986

Pub. L. 99–514 substituted "the overpayment rate established under section 6621" for "an annual rate established under section 6621". · (c)

1979

Pub. L. 96–167 added subsec. (c). · (c)

1976

Pub. L. 94–455 struck out "or his delegate" after "Secretary" wherever appearing.

1966

Pub. L. 89–719 inserted "and return property" in section catchline, designated existing provisions as subsec. (a), and added subsec. (b).

Text, outline and history from the official U.S. Code (2024 edition) on GovInfo, published by the Office of the Law Revision Counsel. Changes made after that edition appear under This Congress.