Internal Revenue Code · 26 U.S.C.
§ 6502. Collection after assessment
Official text, no changes From the Office of the Law Revision Counsel, release point 119-121 (current through Public Law 119-121 (October 9, 2026)). Compare it with the official text at uscode.house.gov (external site).
Cite as 26 U.S.C. § 6502
At a glance
Read from the text, the source credit and the official notes. Not part of the law.
- Status
- In force
- Enacted
- November 2, 1966 by Pub. L. 89–719
- Last amended
- July 22, 1998 by Pub. L. 105–206
- Amendments
- 5 dated changes in the source credit
- Length
- 2 subsections · 320 words · about 1 min to read
- Cross-references
- cites 2; cited by 13 Code sections and 21 other regulations
- Regulations
- 1 issued under this section
The date on which a levy on property or rights to property is made shall be the date on which the notice of seizure provided in section 6335(a) is given.
(Aug. 16, 1954, ch. 736, 68A Stat. 806; Pub. L. 89–719, title I, § 113(b), Nov. 2, 1966, 80 Stat. 1146; Pub. L. 94–455, title XIX, § 1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1834; Pub. L. 100–647, title I, § 1015(u)(1), Nov. 10, 1988, 102 Stat. 3573; Pub. L. 101–239, title VII, § 7811(k)(2), Dec. 19, 1989, 103 Stat. 2412; Pub. L. 101–508, title XI, § 11317(a), Nov. 5, 1990, 104 Stat. 1388–458; Pub. L. 105–206, title III, § 3461(a), July 22, 1998, 112 Stat. 764.)
Regulations under this section
Treasury regulations (26 CFR) issued under § 6502
Cross-references
Computed from the citations in the text of Title 26 and 26 CFR.
This section cites 2 other sections
Cited by 13 Code sections
- § 302(c)(2)(A)(iii) Distributions in redemption of stock
- § 4961(c)(3) Abatement of second tier taxes where there is correction
- § 6013(b)(4) Joint returns of income tax by husband and wife
- § 6015(e)(2) Relief from joint and several liability on joint return
- § 6103(e)(8) Confidentiality and disclosure of returns and return information
- § 6330(e)(1) Notice and opportunity for hearing before levy
- § 6331(i)(5) Levy and distraint
- § 6344(a)(1) Cross references
- § 6503(b) Suspension of running of period of limitation
- § 6672(c)(4) Failure to collect and pay over tax, or attempt to evade or defeat tax
- § 6694(c)(3) Understatement of taxpayer’s liability by tax return preparer
- § 6703(c)(3) Rules applicable to penalties under sections 6700, 6701, and 6702
- § 7508(e)(3) Time for performing certain acts postponed by reason of service in combat zone or contingency operation
Cited in 21 regulations not issued under it
- § 1.507-9 Abatement of taxes.
- § 1.818-6 Transitional rule for change in method of accounting.
- § 1.1314(b)-1 Method of adjustment.
- § 1.6015-7 Tax Court review.
- § 1.6694-4 Extension of period of collection when tax return preparer pays 15 percent of a penalty for understatement of taxpayer's liability and certain other procedural matters.
- § 1.9002 Statutory provisions; Dealer Reserve Income Adjustment Act of 1960 (74 Stat. 124).
- § 1.9002-4 Election to pay net increase in tax in installments.
- § 53.4961-2 Court proceedings to determine liability for second tier tax.
- § 301.6020-1 Returns prepared or executed by the Commissioner or other Internal Revenue Officers.
- § 301.6159-1 Agreements for payment of tax liabilities in installments.
- § 301.6305-1 Assessment and collection of certain liability.
- § 301.6320-1 Notice and opportunity for hearing upon filing of notice of Federal tax lien.
- § 301.6330-1 Notice and opportunity for hearing prior to levy.
- § 301.6331-4 Restrictions on levy while installment agreements are pending or in effect.
- § 301.6343-1 Requirement to release levy and notice of release.
- § 301.6503(b)-1 Suspension of running of period of limitation; assets of taxpayer in control or custody of court.
- § 301.6503(c)-1 Suspension of running of period of limitation; location of property outside the United States or removal of property from the United States; taxpayer outside of United States.
- § 301.6503(f)-1 Suspension of running of period of limitation; wrongful seizure of property of third-party owner and discharge of lien for substitution of value.
- § 301.6512-1 Limitations in case of petition to Tax Court.
- § 301.6532-3 Periods of limitation on suits by persons other than taxpayers.
- § 301.6873-1 Unpaid claims in bankruptcy or receivership proceedings.
Amendment history
From the source credit and the official notes, newest first.
- Amended by Pub. L. 105–206Parts changed in 1998: (a) (a)(2)
- Amended by Pub. L. 101–508Parts changed in 1990: (a)(1) (a)(2)
- Amended by Pub. L. 101–239Parts changed in 1989: (a)
- Amended by Pub. L. 100–647Parts changed in 1988: (a)
- Amended by Pub. L. 94–455Parts changed in 1976: (a)(2)
- Enacted by Pub. L. 89–719Parts changed in 1966: (a)
Where it sits in the Code
- Subtitle F Procedure and Administration
- Chapter 66 LIMITATIONS
- Subchapter A Limitations on Assessment and Collection
Nearby sections
- § 6501 Limitations on assessment and collection
- § 6502 Collection after assessment
- § 6503 Suspension of running of period of limitation
- § 6504 Cross references
Official notes
Show the Law Revision Counsel's notes (amendments, effective dates)
Editorial Notes
Amendments
1998—Subsec. (a). Pub. L. 105–206, § 3461(a)(2), struck out first sentence of concluding provisions which read as follows: “The period so agreed upon may be extended by subsequent agreements in writing made before the expiration of the period previously agreed upon.”
Subsec. (a)(2). Pub. L. 105–206, § 3461(a)(1), added par. (2) and struck out former par. (2) which read as follows: “prior to the expiration of any period for collection agreed upon in writing by the Secretary and the taxpayer before the expiration of such 10-year period (or, if there is a release of levy under section 6343 after such 10-year period, then before such release).”
1990—Subsec. (a)(1). Pub. L. 101–508, § 11317(a)(1), substituted “10 years” for “6 years”.
Subsec. (a)(2). Pub. L. 101–508, § 11317(a)(2), substituted “10-year period” for “6-year period” wherever appearing.
1989—Subsec. (a). Pub. L. 101–239 substituted “unenforceable” for “enforceable” in last sentence.
1988—Subsec. (a). Pub. L. 100–647 amended last sentence generally. Prior to amendment, last sentence read as follows: “The period provided by this subsection during which a tax may be collected by levy shall not be extended or curtailed by reason of a judgment against the taxpayer.”
1976—Subsec. (a)(2). Pub. L. 94–455 struck out “or his delegate” after “Secretary”.
1966—Subsec. (a). Pub. L. 89–719 inserted sentence at end providing that the period provided by this subsection during which a tax may be collected by levy shall not be extended or curtailed by reason of a judgment against the taxpayer.
Statutory Notes and Related Subsidiaries
Effective Date of 1998 Amendment
Amendments by Pub. L. 105–206 applicable to requests to extend period of limitations made after Dec. 31, 1999, with special provisions relating to requests made on or before such date, see section 3461(c) of Pub. L. 105–206, set out as a note under section 6501 of this title.
Effective Date of 1990 Amendment
Amendment by Pub. L. 101–508 applicable to taxes assessed after Nov. 5, 1990, and to taxes assessed on or before that date if the period specified in this section (determined without regard to the amendments made by Pub. L. 101–508) for collection of such taxes has not expired as of such date, see section 11317(c) of Pub. L. 101–508, set out as a note under section 6323 of this title.
Effective Date of 1989 Amendment
Amendment by Pub. L. 101–239 effective, except as otherwise provided, as if included in the provision of the Technical and Miscellaneous Revenue Act of 1988, Pub. L. 100–647, to which such amendment relates, see section 7817 of Pub. L. 101–239, set out as a note under section 1 of this title.
Effective Date of 1988 Amendment
Pub. L. 100–647, title I, § 1015(u)(2), Nov. 10, 1988, 102 Stat. 3573, provided that: “The amendment made by this subsection [amending this section] shall apply to levies issued after the date of the enactment of this Act [Nov. 10, 1988].”
Effective Date of 1966 Amendment
Amendment by Pub. L. 89–719 applicable after Nov. 2, 1966, regardless of when title or lien of United States arose or when lien or interest of another person was acquired, except in a case in which a lien or title derived from enforcement of a lien held by United States has been enforced by a civil action or suit which has become final by judgment, sale, or agreement before Nov. 2, 1966, or in a case in which the amendment would impair a priority held by any person other than United States holding a lien or interest prior to Nov. 2, 1966, operate to increase liability of such person, or shorten the time for bringing suit with respect to transactions occurring before Nov. 2, 1966, see section 114(a)–(c) of Pub. L. 89–719, set out as a note under section 6323 of this title.