CH. 64—COLLECTION
783
Subchapter D—Seizure of Property for Collection of Taxes
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Sec. Sec. Sec. Sec. Sec. Sec. Sec. Sec. Sec.
6331. 6332. 6333. 6334. 6335. 6336. 6337. 6338. 6339.
Sec. Sec. Sec. Sec. Sec.
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6340. 6341. 6342. 6343. 6344.
Levy and distraint. Surrender of property subject to levy. Production of books. Property exempt from levy. Sale of seized property. Sale of perishable goods, Redemption of property. Certificate of sale; deed of real property. Legal effect of certificate of sale of personal property and deed of real property. Records of sale. Expense of levy and sale. Application of proceeds of levy. Authority to release levy. Cross references.
SEC. 6331. LEVY AND DISTRAINT.
(a) AuTHOEiTY OF SECRETARY OR DELEGATE.—If any person liable to pay any tax neglects or refuses to pay the same within 10 days after notice and demand, it shall be lawful for the Secretary or his delegate to collect such tax (and such further sum as shall be sufficient to cover the expenses of the levy) by levy upon all property and rights to property (except such property as is exempt under section 6334) belonging to such person or on which there is a lien provided in this chapter for the payment of such tax. Levy may be made upon the accrued salary or wages of any officer, employee, or elected official, of the United States, the District of Columbia, or any agency or instrumentality of the United vStates or the District of Columbia, by serving a notice of levy on the employer (as defined in section 3401 (d)) of such officer, employee, or elected official. If the Secretary or his delegate makes a finding that the collection of such tax is in jeopardy, notice and demand for immediate payment of such tax may be made by the Secretary or his delegate and, upon failure or refusal to pay such tax, collection thereof by levy shall be lawful without regard to the 10-day period provided in this section. (b) SEIZURE AND SALE OF PROPERTY.—The term " l e v y " as used in this title includes the power of distraint and seizure by any means. In any case in which the Secretary or his delegate may levy upon property or rights to property, he may seize and sell such property or rights to property (whether real or personal, tangible or intangible). (c) SUCCESSIVE SEIZURES.—Whenever any property or right to property upon which levy has been made by virtue of subsection (a) is not sufficient to satisfy the claim of the United States for which levy is made, the Secretary or his delegate may, thereafter, and as often as may be necessary, proceed to levy in like manner upon any other property liable to levy of the person against whom such claim exists, until the amount due from him, together with all expenses, is fully paid. § 6331(c)
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