1144
PUBLIC LAW 89-719-NOV. 2, 1966
[80 STAT.
ing to substitution of proceeds of sale), the court may grant a judgment in an amount equal to all or any part of the amount of such fund. "(c) VALIDITY OF ASSESSMENT.—For purposes of an adjudication under this section, the assessment of tax upon which the interest or lien of the United States is based shall be conclusively presumed to be valid. " (d) LIMITATION ON RIGHTS OF ACTION.—No action may be maintained against any officer or employee of the United States (or former officer or employee) or his personal representative with respect to any acts for which an action could be maintained under this section. "(e)
SUBSTITUTION OF UNITED STATES AS PARTY.—If an
action,
which could be brought against the United States under this section, is improperly brought against any officer or employee of the United States (or former officer or employee) or his personal representative, the court shall order, upon such terms as are just, that the pleadings be amended to substitute the United States as a party for such officer or employee as of the time such action was commenced upon proper ' service of process on the United States. 26'us*c 74^2^' "(•^'1 PROVISION INAPPLICABLE.—The provisions of section 7422(a) (relating to prohibition of suit prior to filing claim for refund) shall not apply to actions under this section. " (g) INTEREST.—Interest shall be allowed at the rate of 6 percent per annum— "(1) in the case of a judgment pursuant to subsection (b)(2) (B), from the date the Secretary or his delegate receives the money wrongfully levied upon to the date of payment of such judgment; and "(2) in the case of a judgment pursuant to subsection (b)(2) (C), from the date of the sale of the property wrongfully levied upon to the date of payment of such judgment. "(h)
CROSS REFERENCE.—
"For period of limitation, see section 6532(c)." (b) PERIOD OF LIMITATION ON SUIT.—Section 6532 (relating to period of limitation on suits) is amended by adding at the end thereof the following new subsection: "(c)
Ante, p. 1143.
Ante, p. 1138.
SUITS BY PERSONS OTHER T H A N TAXPAYERS.—
"(1) GENERAL RULE.—Except as provided by paragraph (2), no suit or proceeding under section 7426 shall be begun alter the expiration of 9 months from the date of the levy or agreement giving rise to such action. " (2) PERIOD WHEN CLAIM IS FILED.—If a request is made for the retum of property described in section 6343(b), the 9-month period prescribed in paragraph (1) shall be extended for a period of 12 months from the date of filing of such request or for a period of 6 months from the date of mailing by registered or certified mail by the Secretary or his delegate to the person making such request of a notice of disallowance of the part of the request to which the action relates, whichever is shorter." (c)
PROHIBITION OF SUITS To RESTRAIN ASSESSMENT OR COLLEC-
TION.—Section 7421(a) (relating to prohibition of suits to restrain assessment or collection of tax) is amended to read as follows: " (a) TAx.Except as provided in sections 6212(a) and (c), 6213(a), and 7426 (a) and (b)(1), no suit for the purpose of restraining the assessment or collection of any tax shall be maintained in any court by any person, whether or not such person is the person against whom such tax was assessed."
�
