A bill to amend the Internal Revenue Code of 1954 to require the Secretary of the Treasury to issue a certificate of release of a lien in certain cases, and for other purposes.

openUnited States· United States Congress· EN

Introduced

5 March 1981

Last action

—

Status

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

Summary

Amends the Internal Revenue Code to require the Secretary of the Treasury to issue a certificate of release of a lien imposed with respect to any tax where: (1) the liability has been fully satisfied or has become legally unenforceable; or (2) an appropriate bond conditioned on the payment of the amount assessed is furnished. (Current law allows issuance of such a certificate.) Requires notice to the taxpayer in cases of levy upon property held by a person other than the taxpayer.

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Documents

1 official file

Introduced in Senate
summary · EN · 5 March 1981
Open at official source

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Sources

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Official source: https://www.congress.gov/bill/97th-congress/senate-bill/624
Open data entity: https://api.congress.gov/v3/bill/97/s/624