A bill to amend the Internal Revenue Code of 1954 to provide taxpayers a cause of action for wrongful levy on property and a stay of a levy during the period of an installment pay plan.

openUnited States· United States Congress· EN

Introduced

7 February 1985

Last action

—

Status

Committee on Finance requested executive comment from OMB, Treasury Department.

Summary

Amends the Internal Revenue Code to allow a taxpayer (or a third party with an interest in the property) to bring a civil action against the United States in a U.S. district court on a claim that a lien was imposed or a levy made in knowing violation of specified procedures or in knowing violation of an agreement made between the taxpayer and the Internal Revenue Service.

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Votes

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Versions

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Documents

1 official file

Introduced in Senate
summary · EN · 7 February 1985
Open at official source

Related records

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Sources

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Official source: https://www.congress.gov/bill/99th-congress/senate-bill/432
Open data entity: https://api.congress.gov/v3/bill/99/s/432