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26USC6331AuthorizingIRS Readthefollowingasthisistheonlyregulationthat26USC6331isauthorizing.IRS itselfhasnoregulationotherthanthis.Noteboldedtypetoshowyouthatunlessyouare thespecificonementionedandyouremployeristhespecificonementioned,neitherof youaresubjecttoanIRSlevy.Nowyouknowwhywhenyouoryouremployergetsa NoticeofLevy6331(a)ismissing.Theydon'twanteitherofyoutoknowitis governmentandit'semployeesONLYthataresubjecttoLevy. [CodeofFederalRegulations] [Title27,Volume1] [RevisedasofApril1,2005] FromtheU.S.GovernmentPrintingOfficeviaGPOAccess [CITE:27CFR70.161] [Page10831085]

TITLE27ALCOHOL,TOBACCOPRODUCTSANDFIREARMS

19942009 AgainsttheGrain

CHAPTERIALCOHOLANDTOBACCOTAXANDTRADEBUREAU, DEPARTMENTOFTHE TREASURY PART70_PROCEDUREANDADMINISTRATIONTableofContents

SubpartD_CollectionofExciseandSpecial(Occupational)Tax Sec.70.161Levyanddistraint. (a)Authoritytolevy(1)Ingeneral.Ifanypersonliabletopay anytaxneglectsorrefusestopaythetaxwithin10daysafternotice anddemand,theappropriateATFofficerwhoinitiatedtheassessmentmay proceedtocollectthetaxbylevy,providedthetaxpayerhasbeen furnishedthenoticedescribedinSec.70.162(a)ofthispart.The appropriateATFofficermaylevyuponanyproperty,orrightsto property,whetherrealorpersonal,tangibleorintangible,belongingto thetaxpayer.TheappropriateATFofficermayalsolevyuponproperty withrespecttowhichthereisalienprovidedby26U.S.C.6321forthe paymentofthetax.Forexemptionofcertainpropertyfromlevy,see26 U.S.C.6334andSec.Sec.70.241through70.245ofthispart.For exemptionofcertainpropertyfromlevy,see26U.S.C.6334and Sec.Sec.70.241through70.245ofthispart.Asusedin26U.S.C.6331 andthissection,theterm``tax''includesanyinterest,additional amount,additiontotax,orassessablepenalty,togetherwithcostsand expense.PropertysubjecttoaFederaltaxlienwhichhasbeensoldor otherwisetransferredbythetaxpayermaybeseizedwhileinthehands ofthetransfereeoranysubsequenttransferee.However,see26U.S.C. 6323(i)(2)andSec.70.144ofthispartconcerningthesubrogation rightsofcertaintransferees.LevymaybemadebyservingaNoticeof Levyonanypersoninpossessionof,orobligatedwithrespectto, propertyorrightstopropertysubjecttolevy,includingreceivables, bankaccounts,evidencesofdebt,securities,andsalaries,wages, commissions,orothercompensation.ExceptasprovidedinSec. 70.162(c)ofthispartwithregardtoalevyonsalaryorwages,alevy extendsonlytopropertypossessedandobligationswhichexistatthe timeofthelevy.Obligationsexistwhentheliabilityoftheobligoris fixedanddeterminablealthoughtherighttoreceivepaymentthereofmay bedeferreduntilalaterdate.Forexample,ifonthefirstdayofthe monthadelinquenttaxpayersoldpersonalpropertysubjecttoan

bankaccounts,evidencesofdebt,securities,andsalaries,wages, commissions,orothercompensation.ExceptasprovidedinSec. 70.162(c)ofthispartwithregardtoalevyonsalaryorwages,alevy extendsonlytopropertypossessedandobligationswhichexistatthe timeofthelevy.Obligationsexistwhentheliabilityoftheobligoris fixedanddeterminablealthoughtherighttoreceivepaymentthereofmay bedeferreduntilalaterdate.Forexample,ifonthefirstdayofthe monthadelinquenttaxpayersoldpersonalpropertysubjecttoan agreementthatthebuyerremitthepurchasepriceonthelastdayofthe month,alevymadeonthebuyeronthe10thdayofthemonthwouldreach theamountdueonthesale,althoughthebuyerneednotsatisfythelevy bypayingovertheamounttotheappropriateATFofficeruntilthelast dayofthemonth.Similarly,alevyonlyreachespropertyinthe possessionofthepersonlevieduponatthetimethelevyismade.For example,alevymadeonabankwithrespecttotheaccountofa delinquenttaxpayerissatisfiedifthebanksurrenderstheamountof thetaxpayer'sbalanceatthetimethelevyismade,includinginterest thereontothedateofsurrender.Thelevyhasnoeffectuponany subsequentdepositmadeinthebankbythetaxpayer.Subsequentdeposits maybereachedonlybyasubsequentlevyonthebank. (2)Jeopardycases.IftheappropriateATFofficerfindsthatthe collectionofanytaxisinjeopardy,thatofficermaymakenoticeand demandforimmediatepaymentofsuchtaxand,upon [[Page1084]] failureorrefusaltopaysuchtax,collectionthereofbylevyshallbe lawfulwithoutregardtothe10dayperiodprovidedin26U.S.C.6331(a) orthe30dayperiodprovidedin26U.S.C.6331(d). (3)Bankruptcyorreceivershipcases.Duringabankruptcyproceeding orareceivershipproceedingineitheraFederaloraStatecourt,the assetsofthetaxpayerareingeneralunderthecontrolofthecourtin whichsuchproceedingispending.Taxescannotbecollectedbylevyupon assetsinthecustodyofacourt,whetherornotsuchcustodyis incidenttoabankruptcyorreceivershipproceeding,exceptwherethe proceedinghasprogressedtosuchapointthatthelevywouldnot interferewiththeworkofthecourtorwherethecourtgrants permissiontolevy.Anyassetswhichunderapplicableprovisionsoflaw arenotunderthecontrolofthecourtmaybeleviedupon,forexample, propertyexemptfromcourtcustodyunderStatelaworthebankrupt's earningsandpropertyacquiredafterthedateofbankruptcy.However, levyuponsuchpropertyisnotmandatoryandtheGovernmentmayrely uponpaymentoftaxesintheproceeding. (4)Certaintypesofcompensation(i)Federalemployees.Levymay bemadeuponthesalaryorwagesofanyofficeroremployee(including membersoftheArmedForces),orelectedorappointedofficial,ofthe UnitedStates,theDistrictofColumbia,oranyagencyor instrumentalityofeither,byservinganoticeoflevyontheemployer ofthedelinquenttaxpayer.Asusedinthisparagraph,theterm ``employer''means: (A)TheofficeroremployeeoftheUnitedStates,theDistrictof Columbia,oroftheagencyorinstrumentalityoftheUnitedStatesor theDistrictofColumbia,whohascontrolofthepaymentofthewages, or (B)Anyotherofficeroremployeedesignatedbytheheadofthe branch,department,oragency,orinstrumentalityoftheUnitedStates oroftheDistrictofColumbiaasthepartyuponwhomserviceofthe noticeoflevymaybemade. Iftheheadofsuchbranch,department,agencyorinstrumentality designatesanofficeroremployeeotherthanonewhohascontrolofthe paymentofthewages,asthepartyuponwhomserviceofthenoticeof levymaybemade,suchheadshallpromptlynotifytheappropriateATF officerofthenameandaddressofeachofficeroremployeeso designatedandthescopeorextentoftheauthorityofsuchdesignee. (ii)Stateandmunicipalemployees.Salaries,wages,orother compensationofanyofficer,employee,orelectedorappointedofficial ofaStateorTerritory,orofanyagency,instrumentality,orpolitical subdivisionthereof,arealsosubjecttolevytoenforcecollectionof anyFederaltax. (iii)Seamen.Notwithstandingtheprovisionsofsection12ofthe Seamen'sActof1915(46U.S.C.601),wagesofseamen,apprentice seamen,orfishermenemployedonfishingvesselsaresubjecttolevy. See26U.S.C.6334(c). (5)NoncompetentIndians.Solelyforpurposesof26U.S.C.6321and 6331,anyinterestinrestrictedlandheldintrustbytheUnitedStates foranindividualnoncompetentIndian(andnotforatribe)shallnotbe deemedtobeproperty,orarighttoproperty,belongingtosuchIndian. (b)Successiveseizures.Wheneveranypropertyorrightstoproperty uponwhichalevyhasbeenmadearenotsufficienttosatisfytheclaim oftheUnitedStatesforwhichthelevyismade,theappropriateATF

(5)NoncompetentIndians.Solelyforpurposesof26U.S.C.6321and 6331,anyinterestinrestrictedlandheldintrustbytheUnitedStates foranindividualnoncompetentIndian(andnotforatribe)shallnotbe deemedtobeproperty,orarighttoproperty,belongingtosuchIndian. (b)Successiveseizures.Wheneveranypropertyorrightstoproperty uponwhichalevyhasbeenmadearenotsufficienttosatisfytheclaim oftheUnitedStatesforwhichthelevyismade,theappropriateATF officermaythereafter,andasoftenasmaybenecessary,proceedto levyinlikemanneruponanyotherpropertyorrightstoproperty subjecttolevyofthepersonagainstwhomsuchclaimexistsoronwhich thereisalienimposedby26U.S.C.6321(orthecorresponding provisionofpriorlaw)forthepaymentofsuchclaimuntiltheamount duefromsuchperson,togetherwithallcostsandexpenses,isfully paid. (c)Serviceofnoticeoflevybymail.Anoticeoflevymaybe servedbymailingthenoticetothepersonuponwhomtheserviceofa noticeoflevyisauthorizedunderparagraph(a)(1)ofthissection.In suchacasethedateandtimethenoticeisdeliveredtothepersonto beservedisthedateandtimethelevyismade.Ifthenoticeissent bycertifiedorregisteredmail,returnreceiptrequested,thedateof deliveryonthereceiptistreatedasthe [[Page1085]] datethelevyismade.If,afterreceiptofanoticeoflevy,anofficer orotherpersonauthorizedtoactonbehalfofthepersonservedsigns andnotesthedateandtimeofreceiptonthenoticeoflevy,thedate andtimesonotedwillbepresumedtobe,intheabsenceofprooftothe contrary,thedateandtimeofdelivery.Anypersonmayuponwritten noticetotheappropriateATFofficer,haveallnoticesoflevybymail senttoonedesignatedofice.Aftersuchanoticeisreceivedbythe appropriateATFofficer,noticesoflevybymailwillsenttothe designatedofficeuntilawrittennoticewithdrawingtherequestora writtennoticedesignatingadifferenceofficeisreceivedbythe appropriateATFofficer. (26U.S.C.6331and6332) [T.D.ATF6,38FR32445,Nov.26,1973,asamendedbyT.D.ATF450,66 FR29026,May29,2001]
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